taxcalc 5.2.0__py3-none-any.whl → 6.0.0__py3-none-any.whl

This diff represents the content of publicly available package versions that have been released to one of the supported registries. The information contained in this diff is provided for informational purposes only and reflects changes between package versions as they appear in their respective public registries.
Files changed (46) hide show
  1. taxcalc/__init__.py +3 -3
  2. taxcalc/calcfunctions.py +2 -2
  3. taxcalc/calculator.py +4 -4
  4. taxcalc/cli/tc.py +16 -19
  5. taxcalc/data.py +2 -3
  6. taxcalc/decorators.py +9 -8
  7. taxcalc/growfactors.py +2 -1
  8. taxcalc/policy.py +6 -23
  9. taxcalc/policy_current_law.json +31 -631
  10. taxcalc/records.py +78 -82
  11. taxcalc/records_variables.json +106 -106
  12. taxcalc/reforms/ARPA.out.csv +9 -9
  13. taxcalc/taxcalcio.py +101 -77
  14. taxcalc/tests/conftest.py +20 -15
  15. taxcalc/tests/puf_var_correl_coeffs_2016.csv +24 -24
  16. taxcalc/tests/puf_var_wght_means_by_year.csv +11 -11
  17. taxcalc/tests/pufcsv_agg_expect.csv +20 -20
  18. taxcalc/tests/pufcsv_mtr_expect.txt +21 -21
  19. taxcalc/tests/reforms.json +3 -1
  20. taxcalc/tests/reforms_expect.csv +54 -54
  21. taxcalc/tests/test_4package.py +8 -9
  22. taxcalc/tests/test_calculator.py +55 -18
  23. taxcalc/tests/test_consumption.py +2 -2
  24. taxcalc/tests/test_cpscsv.py +2 -24
  25. taxcalc/tests/test_data.py +11 -3
  26. taxcalc/tests/test_decorators.py +57 -52
  27. taxcalc/tests/test_growdiff.py +2 -2
  28. taxcalc/tests/test_parameters.py +101 -53
  29. taxcalc/tests/test_policy.py +154 -154
  30. taxcalc/tests/test_records.py +144 -9
  31. taxcalc/tests/test_reforms.py +104 -104
  32. taxcalc/tests/test_taxcalcio.py +13 -62
  33. taxcalc/utils.py +3 -3
  34. {taxcalc-5.2.0.dist-info → taxcalc-6.0.0.dist-info}/METADATA +3 -6
  35. {taxcalc-5.2.0.dist-info → taxcalc-6.0.0.dist-info}/RECORD +39 -46
  36. taxcalc/puf_ratios.csv +0 -26
  37. taxcalc/puf_weights.csv.gz +0 -0
  38. taxcalc/reforms/clp.out.csv +0 -10
  39. taxcalc/tests/test_compare.py +0 -330
  40. taxcalc/tests/test_compatible_data.py +0 -334
  41. taxcalc/tests/test_puf_var_stats.py +0 -194
  42. taxcalc/tests/test_pufcsv.py +0 -328
  43. {taxcalc-5.2.0.dist-info → taxcalc-6.0.0.dist-info}/WHEEL +0 -0
  44. {taxcalc-5.2.0.dist-info → taxcalc-6.0.0.dist-info}/entry_points.txt +0 -0
  45. {taxcalc-5.2.0.dist-info → taxcalc-6.0.0.dist-info}/licenses/LICENSE +0 -0
  46. {taxcalc-5.2.0.dist-info → taxcalc-6.0.0.dist-info}/top_level.txt +0 -0
taxcalc/records_variables.json CHANGED
@@ -4,649 +4,649 @@
4
4
  "type": "int",
5
5
  "desc": "1 if claimed as dependent on another return; otherwise 0",
6
6
  "form": {"2013-2016": "1040 line 6a"},
7
- "availability": "taxdata_puf, taxdata_cps"
7
+ "availability": "taxdata_puf, taxdata_cps, taxmicrodata_tmd"
8
8
  },
9
9
  "EIC": {
10
10
  "type": "int",
11
11
  "desc": "number of EIC qualifying children (range: 0 to 3)",
12
12
  "form": {"2013-2016": "1040 Sch EIC"},
13
- "availability": "taxdata_puf, taxdata_cps"
13
+ "availability": "taxdata_puf, taxdata_cps, taxmicrodata_tmd"
14
14
  },
15
15
  "FLPDYR": {
16
16
  "type": "int",
17
17
  "desc": "Calendar year for which taxes are calculated",
18
18
  "form": {"2013-2016": "1040"},
19
- "availability": "taxdata_puf, taxdata_cps"
19
+ "availability": "taxdata_puf, taxdata_cps, taxmicrodata_tmd"
20
20
  },
21
21
  "MARS": {
22
22
  "required": true,
23
23
  "type": "int",
24
24
  "desc": "Filing (marital) status: line number of the checked box [1=single, 2=joint, 3=separate, 4=household-head, 5=widow(er)]",
25
25
  "form": {"2013-2016": "1040 lines 1-5"},
26
- "availability": "taxdata_puf, taxdata_cps"
26
+ "availability": "taxdata_puf, taxdata_cps, taxmicrodata_tmd"
27
27
  },
28
28
  "MIDR": {
29
29
  "type": "int",
30
30
  "desc": "1 if separately filing spouse itemizes; otherwise 0",
31
31
  "form": {"2013-2016": "1040 line 39b"},
32
- "availability": "taxdata_puf"
32
+ "availability": "taxdata_puf, taxmicrodata_tmd"
33
33
  },
34
34
  "RECID": {
35
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  "required": true,
36
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  "type": "int",
37
37
  "desc": "Unique numeric identifier for filing unit; appears as RECID variable in tc CLI minimal output",
38
38
  "form": {"2013-2016": "private info"},
39
- "availability": "taxdata_puf, taxdata_cps"
39
+ "availability": "taxdata_puf, taxdata_cps, taxmicrodata_tmd"
40
40
  },
41
41
  "XTOT": {
42
42
  "type": "int",
43
43
  "desc": "Total number of exemptions for filing unit",
44
44
  "form": {"2013-2016": "1040 line 6d"},
45
- "availability": "taxdata_puf, taxdata_cps"
45
+ "availability": "taxdata_puf, taxdata_cps, taxmicrodata_tmd"
46
46
  },
47
47
  "age_head": {
48
48
  "type": "int",
49
49
  "desc": "Age in years of taxpayer (i.e. primary adult)",
50
50
  "form": {"2013-2016": "imputed from CPS data"},
51
- "availability": "taxdata_puf, taxdata_cps"
51
+ "availability": "taxdata_puf, taxdata_cps, taxmicrodata_tmd"
52
52
  },
53
53
  "age_spouse": {
54
54
  "type": "int",
55
55
  "desc": "Age in years of spouse (i.e. secondary adult if present)",
56
56
  "form": {"2013-2016": "imputed from CPS data"},
57
- "availability": "taxdata_puf, taxdata_cps"
57
+ "availability": "taxdata_puf, taxdata_cps, taxmicrodata_tmd"
58
58
  },
59
59
  "agi_bin": {
60
60
  "type": "int",
61
61
  "desc": "Historical AGI category used in data extrapolation",
62
62
  "form": {"2013-2016": "not used in tax calculations"},
63
- "availability": "taxdata_puf, taxdata_cps"
63
+ "availability": "taxdata_puf, taxdata_cps, taxmicrodata_tmd"
64
64
  },
65
65
  "blind_head": {
66
66
  "type": "int",
67
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  "desc": "1 if taxpayer is blind; otherwise 0",
68
68
  "form": {"2013-2016": "1040 line 39a"},
69
- "availability": "taxdata_puf, taxdata_cps"
69
+ "availability": "taxdata_puf, taxdata_cps, taxmicrodata_tmd"
70
70
  },
71
71
  "blind_spouse": {
72
72
  "type": "int",
73
73
  "desc": "1 if spouse is blind; otherwise 0",
74
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  "form": {"2013-2016": "1040 line 39a"},
75
- "availability": "taxdata_puf, taxdata_cps"
75
+ "availability": "taxdata_puf, taxdata_cps, taxmicrodata_tmd"
76
76
  },
77
77
  "cmbtp": {
78
78
  "type": "float",
79
79
  "desc": "Estimate of income on (AMT) Form 6251 but not in AGI",
80
80
  "form": {"2013-2016": "6251 and 1040"},
81
- "availability": "taxdata_puf"
81
+ "availability": "taxdata_puf, taxmicrodata_tmd"
82
82
  },
83
83
  "e00200": {
84
84
  "type": "float",
85
85
  "desc": "Wages, salaries, and tips for filing unit net of pension contributions",
86
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  "form": {"2013-2016": "1040 line 7"},
87
- "availability": "taxdata_puf, taxdata_cps"
87
+ "availability": "taxdata_puf, taxdata_cps, taxmicrodata_tmd"
88
88
  },
89
89
  "e00200p": {
90
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  "type": "float",
91
91
  "desc": "Wages, salaries, and tips for taxpayer net of pension contributions (pencon_p)",
92
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  "form": {"2013-2016": "1040 line 7 component"},
93
- "availability": "taxdata_puf, taxdata_cps"
93
+ "availability": "taxdata_puf, taxdata_cps, taxmicrodata_tmd"
94
94
  },
95
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  "e00200s": {
96
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  "type": "float",
97
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  "desc": "Wages, salaries, and tips for spouse net of pension contributions (pencon_s)",
98
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  "form": {"2013-2016": "1040 line 7 component"},
99
- "availability": "taxdata_puf, taxdata_cps"
99
+ "availability": "taxdata_puf, taxdata_cps, taxmicrodata_tmd"
100
100
  },
101
101
  "pencon_p": {
102
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  "type": "float",
103
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  "desc": "Contributions to defined-contribution pension plans for taxpayer",
104
104
  "form": {"2013-2016": "Imputed using IRS tabulations of Form W-2 sample"},
105
- "availability": "taxdata_puf, taxdata_cps"
105
+ "availability": "taxdata_puf, taxdata_cps, taxmicrodata_tmd"
106
106
  },
107
107
  "pencon_s": {
108
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  "type": "float",
109
109
  "desc": "Contributions to defined-contribution pension plans for spouse",
110
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  "form": {"2013-2016": "Imputed using IRS tabulations of Form W-2 sample"},
111
- "availability": "taxdata_puf, taxdata_cps"
111
+ "availability": "taxdata_puf, taxdata_cps, taxmicrodata_tmd"
112
112
  },
113
113
  "e00300": {
114
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  "type": "float",
115
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  "desc": "Taxable interest income",
116
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  "form": {"2013-2016": "1040 line 8a"},
117
- "availability": "taxdata_puf, taxdata_cps"
117
+ "availability": "taxdata_puf, taxdata_cps, taxmicrodata_tmd"
118
118
  },
119
119
  "e00400": {
120
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  "type": "float",
121
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  "desc": "Tax-exempt interest income",
122
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  "form": {"2013-2016": "1040 line 8b"},
123
- "availability": "taxdata_puf, taxdata_cps"
123
+ "availability": "taxdata_puf, taxdata_cps, taxmicrodata_tmd"
124
124
  },
125
125
  "e00600": {
126
126
  "type": "float",
127
127
  "desc": "Ordinary dividends included in AGI",
128
128
  "form": {"2013-2016": "1040 line 9a"},
129
- "availability": "taxdata_puf, taxdata_cps"
129
+ "availability": "taxdata_puf, taxdata_cps, taxmicrodata_tmd"
130
130
  },
131
131
  "e00650": {
132
132
  "type": "float",
133
133
  "desc": "Qualified dividends included in ordinary dividends",
134
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  "form": {"2013-2016": "1040 line 9b"},
135
- "availability": "taxdata_puf, taxdata_cps"
135
+ "availability": "taxdata_puf, taxdata_cps, taxmicrodata_tmd"
136
136
  },
137
137
  "e00700": {
138
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  "type": "float",
139
139
  "desc": "Taxable refunds of state and local income taxes",
140
140
  "form": {"2013-2016": "1040 line 10"},
141
- "availability": "taxdata_puf"
141
+ "availability": "taxdata_puf, taxmicrodata_tmd"
142
142
  },
143
143
  "e00800": {
144
144
  "type": "float",
145
145
  "desc": "Alimony received",
146
146
  "form": {"2013-2016": "1040 line 11"},
147
- "availability": "taxdata_puf, taxdata_cps"
147
+ "availability": "taxdata_puf, taxdata_cps, taxmicrodata_tmd"
148
148
  },
149
149
  "e00900": {
150
150
  "type": "float",
151
151
  "desc": "Sch C business net profit/loss for filing unit",
152
152
  "form": {"2013-2016": "1040 line 12"},
153
- "availability": "taxdata_puf, taxdata_cps"
153
+ "availability": "taxdata_puf, taxdata_cps, taxmicrodata_tmd"
154
154
  },
155
155
  "e00900p": {
156
156
  "type": "float",
157
157
  "desc": "Sch C business net profit/loss for taxpayer",
158
158
  "form": {"2013-2016": "1040 line 12 component"},
159
- "availability": "taxdata_puf, taxdata_cps"
159
+ "availability": "taxdata_puf, taxdata_cps, taxmicrodata_tmd"
160
160
  },
161
161
  "e00900s": {
162
162
  "type": "float",
163
163
  "desc": "Sch C business net profit/loss for spouse",
164
164
  "form": {"2013-2016": "1040 line 12 component"},
165
- "availability": "taxdata_puf, taxdata_cps"
165
+ "availability": "taxdata_puf, taxdata_cps, taxmicrodata_tmd"
166
166
  },
167
167
  "e01100": {
168
168
  "type": "float",
169
169
  "desc": "Capital gain distributions not reported on Sch D",
170
170
  "form": {"2013-2016": "1040 line 13"},
171
- "availability": "taxdata_puf, taxdata_cps"
171
+ "availability": "taxdata_puf, taxdata_cps, taxmicrodata_tmd"
172
172
  },
173
173
  "e01200": {
174
174
  "type": "float",
175
175
  "desc": "Other net gain/loss from Form 4797",
176
176
  "form": {"2013-2016": "1040 line 14"},
177
- "availability": "taxdata_puf"
177
+ "availability": "taxdata_puf, taxmicrodata_tmd"
178
178
  },
179
179
  "e01400": {
180
180
  "type": "float",
181
181
  "desc": "Taxable IRA distributions",
182
182
  "form": {"2013-2016": "1040 line 15b"},
183
- "availability": "taxdata_puf, taxdata_cps"
183
+ "availability": "taxdata_puf, taxdata_cps, taxmicrodata_tmd"
184
184
  },
185
185
  "e01500": {
186
186
  "type": "float",
187
187
  "desc": "Total pensions and annuities",
188
188
  "form": {"2013-2016": "1040 line 16a"},
189
- "availability": "taxdata_puf, taxdata_cps"
189
+ "availability": "taxdata_puf, taxdata_cps, taxmicrodata_tmd"
190
190
  },
191
191
  "e01700": {
192
192
  "type": "float",
193
193
  "desc": "Taxable pensions and annuities",
194
194
  "form": {"2013-2016": "1040 line 16b"},
195
- "availability": "taxdata_puf, taxdata_cps"
195
+ "availability": "taxdata_puf, taxdata_cps, taxmicrodata_tmd"
196
196
  },
197
197
  "e02000": {
198
198
  "type": "float",
199
199
  "desc": "Sch E total rental, royalty, partnership, S-corporation, etc, income/loss (includes e26270 and e27200)",
200
200
  "form": {"2013-2016": "1040 line 17"},
201
- "availability": "taxdata_puf"
201
+ "availability": "taxdata_puf, taxmicrodata_tmd"
202
202
  },
203
203
  "e02100": {
204
204
  "type": "float",
205
205
  "desc": "Farm net income/loss for filing unit from Sch F",
206
206
  "form": {"2013-2016": "1040 line 18"},
207
- "availability": "taxdata_puf, taxdata_cps"
207
+ "availability": "taxdata_puf, taxdata_cps, taxmicrodata_tmd"
208
208
  },
209
209
  "e02100p": {
210
210
  "type": "float",
211
211
  "desc": "Farm net income/loss for taxpayer",
212
212
  "form": {"2013-2016": "1040 line 18 component"},
213
- "availability": "taxdata_puf, taxdata_cps"
213
+ "availability": "taxdata_puf, taxdata_cps, taxmicrodata_tmd"
214
214
  },
215
215
  "e02100s": {
216
216
  "type": "float",
217
217
  "desc": "Farm net income/loss for spouse",
218
218
  "form": {"2013-2016": "1040 line 18 component"},
219
- "availability": "taxdata_puf, taxdata_cps"
219
+ "availability": "taxdata_puf, taxdata_cps, taxmicrodata_tmd"
220
220
  },
221
221
  "e02300": {
222
222
  "type": "float",
223
223
  "desc": "Unemployment insurance benefits",
224
224
  "form": {"2013-2016": "1040 line 19"},
225
- "availability": "taxdata_puf, taxdata_cps"
225
+ "availability": "taxdata_puf, taxdata_cps, taxmicrodata_tmd"
226
226
  },
227
227
  "e02400": {
228
228
  "type": "float",
229
229
  "desc": "Total social security (OASDI) benefits",
230
230
  "form": {"2013-2016": "1040 line 20a"},
231
- "availability": "taxdata_puf, taxdata_cps"
231
+ "availability": "taxdata_puf, taxdata_cps, taxmicrodata_tmd"
232
232
  },
233
233
  "e03150": {
234
234
  "type": "float",
235
235
  "desc": "Total deductible IRA contributions",
236
236
  "form": {"2013-2016": "1040 line 32"},
237
- "availability": "taxdata_puf, taxdata_cps"
237
+ "availability": "taxdata_puf, taxdata_cps, taxmicrodata_tmd"
238
238
  },
239
239
  "e03210": {
240
240
  "type": "float",
241
241
  "desc": "Student loan interest",
242
242
  "form": {"2013-2016": "1040 line 33"},
243
- "availability": "taxdata_puf, taxdata_cps"
243
+ "availability": "taxdata_puf, taxdata_cps, taxmicrodata_tmd"
244
244
  },
245
245
  "e03220": {
246
246
  "type": "float",
247
247
  "desc": "Educator expenses",
248
248
  "form": {"2013-2016": "1040 line 23"},
249
- "availability": "taxdata_puf"
249
+ "availability": "taxdata_puf, taxmicrodata_tmd"
250
250
  },
251
251
  "e03230": {
252
252
  "type": "float",
253
253
  "desc": "Tuition and fees from Form 8917",
254
254
  "form": {"2013-2016": "1040 line 34"},
255
- "availability": "taxdata_puf"
255
+ "availability": "taxdata_puf, taxmicrodata_tmd"
256
256
  },
257
257
  "e03240": {
258
258
  "type": "float",
259
259
  "desc": "Domestic production activities from Form 8903",
260
260
  "form": {"2013-2016": "1040 line 35"},
261
- "availability": "taxdata_puf, taxdata_cps"
261
+ "availability": "taxdata_puf, taxdata_cps, taxmicrodata_tmd"
262
262
  },
263
263
  "e03270": {
264
264
  "type": "float",
265
265
  "desc": "Self-employed health insurance deduction",
266
266
  "form": {"2013-2016": "1040 line 29"},
267
- "availability": "taxdata_puf, taxdata_cps"
267
+ "availability": "taxdata_puf, taxdata_cps, taxmicrodata_tmd"
268
268
  },
269
269
  "e03290": {
270
270
  "type": "float",
271
271
  "desc": "Health savings account deduction from Form 8889",
272
272
  "form": {"2013-2016": "1040 line 25"},
273
- "availability": "taxdata_puf"
273
+ "availability": "taxdata_puf, taxmicrodata_tmd"
274
274
  },
275
275
  "e03300": {
276
276
  "type": "float",
277
277
  "desc": "Contributions to SEP, SIMPLE and qualified plans",
278
278
  "form": {"2013-2016": "1040 line 28"},
279
- "availability": "taxdata_puf, taxdata_cps"
279
+ "availability": "taxdata_puf, taxdata_cps, taxmicrodata_tmd"
280
280
  },
281
281
  "e03400": {
282
282
  "type": "float",
283
283
  "desc": "Penalty on early withdrawal of savings",
284
284
  "form": {"2013-2016": "1040 line 30"},
285
- "availability": "taxdata_puf"
285
+ "availability": "taxdata_puf, taxmicrodata_tmd"
286
286
  },
287
287
  "e03500": {
288
288
  "type": "float",
289
289
  "desc": "Alimony paid",
290
290
  "form": {"2013-2016": "1040 line 31a"},
291
- "availability": "taxdata_puf"
291
+ "availability": "taxdata_puf, taxmicrodata_tmd"
292
292
  },
293
293
  "e07240": {
294
294
  "type": "float",
295
295
  "desc": "Retirement savings contributions credit from Form 8880",
296
296
  "form": {"2013-2013": "1040 line 50",
297
297
  "2014-2016": "1040 line 51"},
298
- "availability": "taxdata_puf"
298
+ "availability": "taxdata_puf, taxmicrodata_tmd"
299
299
  },
300
300
  "e07260": {
301
301
  "type": "float",
302
302
  "desc": "Residential energy credit from Form 5695",
303
303
  "form": {"2013-2013": "1040 line 52",
304
304
  "2014-2016": "1040 line 53"},
305
- "availability": "taxdata_puf"
305
+ "availability": "taxdata_puf, taxmicrodata_tmd"
306
306
  },
307
307
  "e07300": {
308
308
  "type": "float",
309
309
  "desc": "Foreign tax credit from Form 1116",
310
310
  "form": {"2013-2013": "1040 line 47",
311
311
  "2014-2016": "1040 line 48"},
312
- "availability": "taxdata_puf"
312
+ "availability": "taxdata_puf, taxmicrodata_tmd"
313
313
  },
314
314
  "e07400": {
315
315
  "type": "float",
316
316
  "desc": "General business credit from Form 3800",
317
317
  "form": {"2013-2013": "1040 line 53a",
318
318
  "2014-2016": "1040 line 54a"},
319
- "availability": "taxdata_puf"
319
+ "availability": "taxdata_puf, taxmicrodata_tmd"
320
320
  },
321
321
  "e07600": {
322
322
  "type": "float",
323
323
  "desc": "Prior year minimum tax credit from Form 8801",
324
324
  "form": {"2013-2013": "1040 line 53b",
325
325
  "2014-2016": "1040 line 54b"},
326
- "availability": "taxdata_puf"
326
+ "availability": "taxdata_puf, taxmicrodata_tmd"
327
327
  },
328
328
  "e09700": {
329
329
  "type": "float",
330
330
  "desc": "Recapture of Investment Credit",
331
331
  "form": {"2013-2015": "4255 line 15",
332
332
  "2016-2016": "4255 line 20"},
333
- "availability": "taxdata_puf"
333
+ "availability": "taxdata_puf, taxmicrodata_tmd"
334
334
  },
335
335
  "e09800": {
336
336
  "type": "float",
337
337
  "desc": "Unreported payroll taxes from Form 4137 or 8919",
338
338
  "form": {"2013-2013": "1040 line 57",
339
339
  "2014-2016": "1040 line 58"},
340
- "availability": "taxdata_puf"
340
+ "availability": "taxdata_puf, taxmicrodata_tmd"
341
341
  },
342
342
  "e09900": {
343
343
  "type": "float",
344
344
  "desc": "Penalty tax on qualified retirement plans",
345
345
  "form": {"2013-2013": "1040 line 58",
346
346
  "2014-2016": "1040 line 59"},
347
- "availability": "taxdata_puf"
347
+ "availability": "taxdata_puf, taxmicrodata_tmd"
348
348
  },
349
349
  "e11200": {
350
350
  "type": "float",
351
351
  "desc": "Excess payroll (FICA/RRTA) tax withheld",
352
352
  "form": {"2013-2013": "1040 line 69",
353
353
  "2014-2016": "1040 line 71"},
354
- "availability": "taxdata_puf"
354
+ "availability": "taxdata_puf, taxmicrodata_tmd"
355
355
  },
356
356
  "e17500": {
357
357
  "type": "float",
358
358
  "desc": "Itemizable medical and dental expenses. WARNING: this variable is zero below the floor in PUF data.",
359
359
  "form": {"2013-2016": "1040 Sch A line 1"},
360
- "availability": "taxdata_puf, taxdata_cps"
360
+ "availability": "taxdata_puf, taxdata_cps, taxmicrodata_tmd"
361
361
  },
362
362
  "e18400": {
363
363
  "type": "float",
364
364
  "desc": "Itemizable state and local income/sales taxes",
365
365
  "form": {"2013-2016": "1040 Sch A line 5"},
366
- "availability": "taxdata_puf, taxdata_cps"
366
+ "availability": "taxdata_puf, taxdata_cps, taxmicrodata_tmd"
367
367
  },
368
368
  "e18500": {
369
369
  "type": "float",
370
370
  "desc": "Itemizable real-estate taxes paid",
371
371
  "form": {"2013-2016": "1040 Sch A line 6"},
372
- "availability": "taxdata_puf, taxdata_cps"
372
+ "availability": "taxdata_puf, taxdata_cps, taxmicrodata_tmd"
373
373
  },
374
374
  "e19200": {
375
375
  "type": "float",
376
376
  "desc": "Itemizable interest paid",
377
377
  "form": {"2013-2016": "1040 Sch A line 15"},
378
- "availability": "taxdata_puf, taxdata_cps"
378
+ "availability": "taxdata_puf, taxdata_cps, taxmicrodata_tmd"
379
379
  },
380
380
  "e19800": {
381
381
  "type": "float",
382
382
  "desc": "Itemizable charitable giving: cash/check contributions. WARNING: this variable is already capped in PUF data.",
383
383
  "form": {"2013-2016": "1040 Sch A line 16"},
384
- "availability": "taxdata_puf, taxdata_cps"
384
+ "availability": "taxdata_puf, taxdata_cps, taxmicrodata_tmd"
385
385
  },
386
386
  "e20100": {
387
387
  "type": "float",
388
388
  "desc": "Itemizable charitable giving: other than cash/check contributions. WARNING: this variable is already capped in PUF data.",
389
389
  "form": {"2013-2016": "1040 Sch A line 17"},
390
- "availability": "taxdata_puf, taxdata_cps"
390
+ "availability": "taxdata_puf, taxdata_cps, taxmicrodata_tmd"
391
391
  },
392
392
  "e20400": {
393
393
  "type": "float",
394
394
  "desc": "Itemizable miscellaneous deductions. WARNING: this variable is zero below the floor in PUF data.",
395
395
  "form": {"2013-2016": "1040 Sch A line 24"},
396
- "availability": "taxdata_puf, taxdata_cps"
396
+ "availability": "taxdata_puf, taxdata_cps, taxmicrodata_tmd"
397
397
  },
398
398
  "g20500": {
399
399
  "type": "float",
400
400
  "desc": "Itemizable gross (before 10% AGI disregard) casualty or theft loss",
401
401
  "form": {"2013-2016": "1040 Sch A line 20 before disregard subtracted"},
402
- "availability": "taxdata_puf"
402
+ "availability": "taxdata_puf, taxmicrodata_tmd"
403
403
  },
404
404
  "e24515": {
405
405
  "type": "float",
406
406
  "desc": "Sch D: Un-Recaptured Section 1250 Gain",
407
407
  "form": {"2013-2016": "1040 Sch D line 19"},
408
- "availability": "taxdata_puf"
408
+ "availability": "taxdata_puf, taxmicrodata_tmd"
409
409
  },
410
410
  "e24518": {
411
411
  "type": "float",
412
412
  "desc": "Sch D: 28% Rate Gain or Loss",
413
413
  "form": {"2013-2016": "1040 Sch D line 18"},
414
- "availability": "taxdata_puf"
414
+ "availability": "taxdata_puf, taxmicrodata_tmd"
415
415
  },
416
416
  "e26270": {
417
417
  "type": "float",
418
418
  "desc": "Sch E: Combined partnership and S-corporation net income/loss (includes k1bx14p and k1bx14s amounts and is included in e02000)",
419
419
  "form": {"2013-2016": "1040 Sch E line 32"},
420
- "availability": "taxdata_puf"
420
+ "availability": "taxdata_puf, taxmicrodata_tmd"
421
421
  },
422
422
  "e27200": {
423
423
  "type": "float",
424
424
  "desc": "Sch E: Farm rent net income or loss (included in e02000)",
425
425
  "form": {"2013-2016": "1040 Sch E line 40"},
426
- "availability": "taxdata_puf"
426
+ "availability": "taxdata_puf, taxmicrodata_tmd"
427
427
  },
428
428
  "e32800": {
429
429
  "type": "float",
430
430
  "desc": "Child/dependent-care expenses for qualifying persons from Form 2441",
431
431
  "form": {"2013-2016": "2441 line 3"},
432
- "availability": "taxdata_puf, taxdata_cps"
432
+ "availability": "taxdata_puf, taxdata_cps, taxmicrodata_tmd"
433
433
  },
434
434
  "e58990": {
435
435
  "type": "float",
436
436
  "desc": "Investment income elected amount from Form 4952",
437
437
  "form": {"2013-2016": "4952 line 4g"},
438
- "availability": "taxdata_puf"
438
+ "availability": "taxdata_puf, taxmicrodata_tmd"
439
439
  },
440
440
  "e62900": {
441
441
  "type": "float",
442
442
  "desc": "Alternative Minimum Tax foreign tax credit from Form 6251",
443
443
  "form": {"2013-2016": "6251 line 32"},
444
- "availability": "taxdata_puf"
444
+ "availability": "taxdata_puf, taxmicrodata_tmd"
445
445
  },
446
446
  "e87530": {
447
447
  "type": "float",
448
448
  "desc": "Adjusted qualified lifetime learning expenses for all students",
449
449
  "form": {"2013-2016": "8863 Part I line 10 and 8863 Part III line 31"},
450
- "availability": "taxdata_puf"
450
+ "availability": "taxdata_puf, taxmicrodata_tmd"
451
451
  },
452
452
  "elderly_dependents": {
453
453
  "type": "int",
454
454
  "desc": "number of dependents age 65+ in filing unit excluding taxpayer and spouse",
455
455
  "form": {"2013-2016": "imputed from CPS data; not used in tax law"},
456
- "availability": "taxdata_puf, taxdata_cps"
456
+ "availability": "taxdata_puf, taxdata_cps, taxmicrodata_tmd"
457
457
  },
458
458
  "f2441": {
459
459
  "type": "int",
460
460
  "desc": "number of child/dependent-care qualifying persons",
461
461
  "form": {"2013-2016": "2441 line 2b"},
462
- "availability": "taxdata_puf, taxdata_cps"
462
+ "availability": "taxdata_puf, taxdata_cps, taxmicrodata_tmd"
463
463
  },
464
464
  "f6251": {
465
465
  "type": "int",
466
466
  "desc": "1 if Form 6251 (AMT) attached to return; otherwise 0",
467
467
  "form": {"2013-2016": "6251"},
468
- "availability": "taxdata_puf"
468
+ "availability": "taxdata_puf, taxmicrodata_tmd"
469
469
  },
470
470
  "a_lineno": {
471
471
  "type": "int",
472
472
  "desc": "CPS line number for the person record of the head of the tax filing unit (not used in tax-calculation logic)",
473
473
  "form": {"2013-2016": "sample construction info"},
474
- "availability": "taxdata_puf, taxdata_cps"
474
+ "availability": "taxdata_puf, taxdata_cps, taxmicrodata_tmd"
475
475
  },
476
476
  "ffpos": {
477
477
  "type": "int",
478
478
  "desc": "CPS family identifier within household (not used in tax-calculation logic)",
479
479
  "form": {"2013-2016": "sample construction info"},
480
- "availability": "taxdata_puf, taxdata_cps"
480
+ "availability": "taxdata_puf, taxdata_cps, taxmicrodata_tmd"
481
481
  },
482
482
  "fips": {
483
483
  "type": "int",
484
484
  "desc": "FIPS state code (not used in tax-calculation logic)",
485
485
  "form": {"2013-2016": "sample construction info"},
486
- "availability": "taxdata_puf, taxdata_puf, taxdata_cps"
486
+ "availability": "taxdata_puf, taxdata_puf, taxdata_cps, taxmicrodata_tmd"
487
487
  },
488
488
  "h_seq": {
489
489
  "type": "int",
490
490
  "desc": "CPS household sequence number (not used in tax-calculation logic)",
491
491
  "form": {"2013-2016": "sample construction info"},
492
- "availability": "taxdata_puf, taxdata_cps"
492
+ "availability": "taxdata_puf, taxdata_cps, taxmicrodata_tmd"
493
493
  },
494
494
  "data_source": {
495
495
  "type": "int",
496
496
  "desc": "1 if unit is created primarily from IRS-SOI PUF data; 0 if created primarily from CPS data (not used in tax-calculation logic)",
497
497
  "form": {"2013-2016": "sample construction info"},
498
- "availability": "taxdata_puf"
498
+ "availability": "taxdata_puf, taxmicrodata_tmd"
499
499
  },
500
500
  "k1bx14p": {
501
501
  "type": "float",
502
502
  "desc": "Partner self-employment earnings/loss for taxpayer (included in e26270 total)",
503
503
  "form": {"2013-2016": "1065 (Schedule K-1) box 14"},
504
- "availability": "taxdata_puf"
504
+ "availability": "taxdata_puf, taxmicrodata_tmd"
505
505
  },
506
506
  "k1bx14s": {
507
507
  "type": "float",
508
508
  "desc": "Partner self-employment earnings/loss for spouse (included in e26270 total)",
509
509
  "form": {"2013-2016": "1065 (Schedule K-1) box 14"},
510
- "availability": "taxdata_puf"
510
+ "availability": "taxdata_puf, taxmicrodata_tmd"
511
511
  },
512
512
  "mcaid_ben": {
513
513
  "type": "float",
514
514
  "desc": "Imputed Medicaid benefits expressed as the actuarial value of Medicaid health insurance",
515
515
  "form": {"2014-20??": "imputed using the C-TAM model"},
516
- "availability": "taxdata_cps"
516
+ "availability": "taxdata_cps, taxmicrodata_tmd"
517
517
  },
518
518
  "mcare_ben": {
519
519
  "type": "float",
520
520
  "desc": "Imputed Medicare benefits expressed as the actuarial value of Medicare health insurance",
521
521
  "form": {"2014-20??": "imputed using the C-TAM model"},
522
- "availability": "taxdata_cps"
522
+ "availability": "taxdata_cps, taxmicrodata_tmd"
523
523
  },
524
524
  "n24": {
525
525
  "type": "int",
526
526
  "desc": "Number of children who are Child-Tax-Credit eligible, one condition for which is being under age 17",
527
527
  "form": {"2013-2016": "imputed from CPS data"},
528
- "availability": "taxdata_puf, taxdata_cps"
528
+ "availability": "taxdata_puf, taxdata_cps, taxmicrodata_tmd"
529
529
  },
530
530
  "nu06": {
531
531
  "type": "int",
532
532
  "desc": "Number of dependents under 6 years old",
533
533
  "form": {"2013-2016": "imputed from CPS data"},
534
- "availability": "taxdata_puf, taxdata_cps"
534
+ "availability": "taxdata_puf, taxdata_cps, taxmicrodata_tmd"
535
535
  },
536
536
  "nu13": {
537
537
  "type": "int",
538
538
  "desc": "Number of dependents under 13 years old",
539
539
  "form": {"2013-2016": "imputed from CPS data"},
540
- "availability": "taxdata_puf, taxdata_cps"
540
+ "availability": "taxdata_puf, taxdata_cps, taxmicrodata_tmd"
541
541
  },
542
542
  "nu18": {
543
543
  "type": "int",
544
544
  "desc": "Number of people under 18 years old in the filing unit",
545
545
  "form": {"2013-2016": "imputed from CPS data"},
546
- "availability": "taxdata_puf, taxdata_cps"
546
+ "availability": "taxdata_puf, taxdata_cps, taxmicrodata_tmd"
547
547
  },
548
548
  "n1820": {
549
549
  "type": "int",
550
550
  "desc": "Number of people age 18-20 years old in the filing unit",
551
551
  "form": {"2013-2016": "imputed from CPS data"},
552
- "availability": "taxdata_puf, taxdata_cps"
552
+ "availability": "taxdata_puf, taxdata_cps, taxmicrodata_tmd"
553
553
  },
554
554
  "n21": {
555
555
  "type": "int",
556
556
  "desc": "Number of people 21 years old or older in the filing unit",
557
557
  "form": {"2013-2016": "imputed from CPS data"},
558
- "availability": "taxdata_puf, taxdata_cps"
558
+ "availability": "taxdata_puf, taxdata_cps, taxmicrodata_tmd"
559
559
  },
560
560
  "other_ben": {
561
561
  "type": "float",
562
562
  "desc": "Non-imputed benefits",
563
563
  "form": {"2014-20??": "determined using government benefit program data"},
564
- "availability": "taxdata_cps"
564
+ "availability": "taxdata_cps, taxmicrodata_tmd"
565
565
  },
566
566
  "p08000": {
567
567
  "type": "float",
568
568
  "desc": "Other tax credits (but not including Sch R credit)",
569
569
  "form": {"2013-2013": "1040 line 53",
570
570
  "2014-2016": "1040 line 54"},
571
- "availability": "taxdata_puf"
571
+ "availability": "taxdata_puf, taxmicrodata_tmd"
572
572
  },
573
573
  "p22250": {
574
574
  "type": "float",
575
575
  "desc": "Sch D: Net short-term capital gains/losses",
576
576
  "form": {"2013-2016": "1040 Sch D line 7"},
577
- "availability": "taxdata_puf"
577
+ "availability": "taxdata_puf, taxmicrodata_tmd"
578
578
  },
579
579
  "p23250": {
580
580
  "type": "float",
581
581
  "desc": "Sch D: Net long-term capital gains/losses",
582
582
  "form": {"2013-2016": "1040 Sch D line 15"},
583
- "availability": "taxdata_puf"
583
+ "availability": "taxdata_puf, taxmicrodata_tmd"
584
584
  },
585
585
  "e87521": {
586
586
  "type": "float",
587
587
  "desc": "Total tentative AmOppCredit amount for all students",
588
588
  "form": {"2013-2016": "8863 Part I line 1 and 8863 Part III line 30"},
589
- "availability": "taxdata_puf"
589
+ "availability": "taxdata_puf, taxmicrodata_tmd"
590
590
  },
591
591
  "s006": {
592
592
  "type": "float",
593
593
  "desc": "Filing unit sampling weight; appears as WEIGHT variable in tc CLI minimal output",
594
594
  "form": {"2013-2016": "not used in filing unit tax calculations"},
595
- "availability": "taxdata_puf, taxdata_cps"
595
+ "availability": "taxdata_puf, taxdata_cps, taxmicrodata_tmd"
596
596
  },
597
597
  "snap_ben": {
598
598
  "type": "float",
599
599
  "desc": "Imputed SNAP benefits",
600
600
  "form": {"2014-20??": "imputed using the C-TAM model"},
601
- "availability": "taxdata_cps"
601
+ "availability": "taxdata_cps, taxmicrodata_tmd"
602
602
  },
603
603
  "housing_ben": {
604
604
  "type": "float",
605
605
  "desc": "Imputed housing benefits",
606
606
  "form": {"2014-20??": "imputed using the C-TAM model"},
607
- "availability": "taxdata_cps"
607
+ "availability": "taxdata_cps, taxmicrodata_tmd"
608
608
  },
609
609
  "ssi_ben": {
610
610
  "type": "float",
611
611
  "desc": "Imputed SSI benefits",
612
612
  "form": {"2014-20??": "imputed using the C-TAM model"},
613
- "availability": "taxdata_cps"
613
+ "availability": "taxdata_cps, taxmicrodata_tmd"
614
614
  },
615
615
  "tanf_ben": {
616
616
  "type": "float",
617
617
  "desc": "Imputed TANF benefits",
618
618
  "form": {"2014-20??": "imputed using the C-TAM model"},
619
- "availability": "taxdata_cps"
619
+ "availability": "taxdata_cps, taxmicrodata_tmd"
620
620
  },
621
621
  "vet_ben": {
622
622
  "type": "float",
623
623
  "desc": "Imputed Veteran's benefits",
624
624
  "form": {"2014-20??": "imputed using the C-TAM model"},
625
- "availability": "taxdata_cps"
625
+ "availability": "taxdata_cps, taxmicrodata_tmd"
626
626
  },
627
627
  "wic_ben": {
628
628
  "type": "float",
629
629
  "desc": "Imputed WIC benefits",
630
630
  "form": {"2014-20??": "imputed using the C-TAM model"},
631
- "availability": "taxdata_cps"
631
+ "availability": "taxdata_cps, taxmicrodata_tmd"
632
632
  },
633
633
  "PT_SSTB_income": {
634
634
  "type": "int",
635
635
  "desc": "Value of one implies business income is from a specified service trade or business (SSTB); value of zero implies business income is from a qualified trade or business",
636
636
  "form": {"2018-20??": "specified in custom data"},
637
- "availability": ""
637
+ "availability": "taxmicrodata_tmd"
638
638
  },
639
639
  "PT_binc_w2_wages": {
640
640
  "type": "float",
641
641
  "desc": "Filing unit's share of total W-2 wages paid by the pass-through business",
642
642
  "form": {"2018-20??": "specified in custom data"},
643
- "availability": ""
643
+ "availability": "taxmicrodata_tmd"
644
644
  },
645
645
  "PT_ubia_property": {
646
646
  "type": "float",
647
647
  "desc": "Filing unit's share of total business property owned by the pass-through business",
648
648
  "form": {"2018-20??": "specified in custom data"},
649
- "availability": ""
649
+ "availability": "taxmicrodata_tmd"
650
650
  },
651
651
 
652
652
  "auto_loan_interest": {