From 2f0a167b67eba7477bb484174929e040febf4343 Mon Sep 17 00:00:00 2001 From: Martin Holmer Date: Thu, 16 Nov 2017 15:45:58 -0500 Subject: [PATCH] Rest of PR #1672 --- docs/index.html | 2 +- taxcalc/tests/puf_var_correl_coeffs_2016.csv | 2 +- taxcalc/tests/puf_var_wght_means_by_year.csv | 2 +- 3 files changed, 3 insertions(+), 3 deletions(-) diff --git a/docs/index.html b/docs/index.html index 72fcd0690..d3596878e 100644 --- a/docs/index.html +++ b/docs/index.html @@ -988,7 +988,7 @@

Input Variables

calculations. The Availability information indicates which input data files contain the variable.

-

Input Variable Name: DSI
Description: 1 if claimed as dependent on another return; otherwise 0
Datatype: int
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 6a

Input Variable Name: EIC
Description: number of EIC qualifying children (range: 0 to 3)
Datatype: int
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 Sch EIC

Input Variable Name: FLPDYR
Description: Calendar year for which taxes are calculated
Datatype: int
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040

Input Variable Name: MARS
Required Input Variable
Description: Filing (marital) status: line number of the checked box
Datatype: int
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 lines 1-5

Input Variable Name: MIDR
Description: 1 if separately filing spouse itemizes; otherwise 0
Datatype: int
Availability: taxdata_puf
IRS Form Location:
2013-2016: 1040 line 39b

Input Variable Name: RECID
Required Input Variable
Description: Unique numeric identifier for filing unit; appears as RECID variable in tc CLI minimal output
Datatype: int
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: private info

Input Variable Name: XTOT
Description: Total number of exemptions for filing unit
Datatype: int
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 6d

Input Variable Name: age_head
Description: Age in years of taxpayer (i.e. primary filer)
Datatype: int
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: imputed from CPS data

Input Variable Name: age_spouse
Description: Age in years of spouse (i.e. secondary filer if present)
Datatype: int
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: imputed from CPS data

Input Variable Name: agi_bin
Description: Historical AGI category used in data extrapolation
Datatype: int
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: not used in tax calculations

Input Variable Name: blind_head
Description: 1 if taxpayer is blind; otherwise 0
Datatype: int
Availability: taxdata_cps
IRS Form Location:
2013-2016: 1040 line 39a

Input Variable Name: blind_spouse
Description: 1 if spouse is blind; otherwise 0
Datatype: int
Availability: taxdata_cps
IRS Form Location:
2013-2016: 1040 line 39a

Input Variable Name: cmbtp
Description: Estimate of income on (AMT) Form 6251 but not in AGI
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2016: 6251 and 1040

Input Variable Name: e00200
Description: Wages, salaries, and tips for filing unit
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 7

Input Variable Name: e00200p
Description: Wages, salaries, and tips for taxpayer
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 7 component

Input Variable Name: e00200s
Description: Wages, salaries, and tips for spouse
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 7 component

Input Variable Name: e00300
Description: Taxable interest income
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 8a

Input Variable Name: e00400
Description: Tax-exempt interest income
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 8b

Input Variable Name: e00600
Description: Ordinary dividends included in AGI
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 9a

Input Variable Name: e00650
Description: Qualified dividends included in ordinary dividends
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 9b

Input Variable Name: e00700
Description: Taxable refunds of state and local income taxes
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2016: 1040 line 10

Input Variable Name: e00800
Description: Alimony received
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 11

Input Variable Name: e00900
Description: Sch C business net profit/loss for filing unit
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 12

Input Variable Name: e00900p
Description: Sch C business net profit/loss for taxpayer
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 12 component

Input Variable Name: e00900s
Description: Sch C business net profit/loss for spouse
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 12 component

Input Variable Name: e01100
Description: Capital gain distributions not reported on Sch D
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 13

Input Variable Name: e01200
Description: Other net gain/loss from Form 4797
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2016: 1040 line 14

Input Variable Name: e01400
Description: Taxable IRA distributions
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 15b

Input Variable Name: e01500
Description: Pensions and annuities
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 16a

Input Variable Name: e01700
Description: Taxable pensions and annuities
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 16b

Input Variable Name: e02000
Description: Sch E total rental, royalty, partnership, S-corporation, etc, income/loss (includes e26270 and e27200 and p25470)
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2016: 1040 line 17

Input Variable Name: e02100
Description: Farm net income/loss for filing unit from Sch F
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 18

Input Variable Name: e02100p
Description: Farm net income/loss for taxpayer
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 18 component

Input Variable Name: e02100s
Description: Farm net income/loss for spouse
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 18 component

Input Variable Name: e02300
Description: Unemployment compensation benefits
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 19

Input Variable Name: e02400
Description: Total social security benefits
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 20a

Input Variable Name: e03150
Description: Total deductible IRA contributions
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 32

Input Variable Name: e03210
Description: Student loan interest
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 33

Input Variable Name: e03220
Description: Educator expenses
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2016: 1040 line 23

Input Variable Name: e03230
Description: Tuition and fees from Form 8917
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2016: 1040 line 34

Input Variable Name: e03240
Description: Domestic production activities from Form 8903
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 35

Input Variable Name: e03270
Description: Self-employed health insurance deduction
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 29

Input Variable Name: e03290
Description: Health savings account deduction from Form 8889
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2016: 1040 line 25

Input Variable Name: e03300
Description: Contributions to SEP, SIMPLE and qualified plans
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 28

Input Variable Name: e03400
Description: Penalty on early withdrawal of savings
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2016: 1040 line 30

Input Variable Name: e03500
Description: Alimony paid
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2016: 1040 line 31a

Input Variable Name: e07240
Description: Retirement savings contributions credit from Form 8880
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2013: 1040 line 50
2014-2016: 1040 line 51

Input Variable Name: e07260
Description: Residential energy credit from Form 5695
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2013: 1040 line 52
2014-2016: 1040 line 53

Input Variable Name: e07300
Description: Foreign tax credit from Form 1116
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2013: 1040 line 47
2014-2016: 1040 line 48

Input Variable Name: e07400
Description: General business credit from Form 3800
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2013: 1040 line 53a
2014-2016: 1040 line 54a

Input Variable Name: e07600
Description: Prior year minimum tax credit from Form 8801
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2013: 1040 line 53b
2014-2016: 1040 line 54b

Input Variable Name: e09700
Description: Recapture of Investment Credit
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2015: 4255 line 15
2016-2016: 4255 line 20

Input Variable Name: e09800
Description: Unreported payroll taxes from Form 4137 or 8919
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2013: 1040 line 57
2014-2016: 1040 line 58

Input Variable Name: e09900
Description: Penalty tax on qualified retirement plans
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2013: 1040 line 58
2014-2016: 1040 line 59

Input Variable Name: e11200
Description: Excess payroll (FICA/RRTA) tax withheld
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2013: 1040 line 69
2014-2016: 1040 line 71

Input Variable Name: e17500
Description: Sch A: Medical and dental expenses
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 Sch A line 1

Input Variable Name: e18400
Description: Sch A: State and local income/sales taxes
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 Sch A line 5

Input Variable Name: e18500
Description: Sch A: Real-estate taxes paid
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 Sch A line 6

Input Variable Name: e19200
Description: Sch A: Interest paid
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 Sch A line 15

Input Variable Name: e19800
Description: Sch A: Gifts to charity: cash/check contributions
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 Sch A line 16

Input Variable Name: e20100
Description: Sch A: Gifts to charity: other than cash/check contributions
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 Sch A line 17

Input Variable Name: e20400
Description: Sch A: Miscellaneous deductions subject to 2% AGI limitation
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 Sch A line 24

Input Variable Name: e24515
Description: Sch D: Un-Recaptured Section 1250 Gain
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2016: 1040 Sch D line 19

Input Variable Name: e24518
Description: Sch D: 28% Rate Gain or Loss
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2016: 1040 Sch D line 18

Input Variable Name: e26270
Description: Sch E: Combined partnership and S-corporation net income/loss (includes k1bx14p and k1bx14s amounts and is included in e02000)
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2016: 1040 Sch E line 32

Input Variable Name: e27200
Description: Sch E: Farm rent net income or loss (included in e02000)
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2016: 1040 Sch E line 40

Input Variable Name: e32800
Description: Child/dependent-care expenses for qualifying persons from Form 2441
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 2441 line 3

Input Variable Name: e58990
Description: Investment income elected amount from Form 4952
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2016: 4952 line 4g

Input Variable Name: e62900
Description: Alternative Minimum Tax foreign tax credit from Form 6251
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2016: 6251 line 32

Input Variable Name: e87530
Description: Adjusted qualified lifetime learning expenses for all students
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2016: 8863 Part I line 10 and 8863 Part III line 31

Input Variable Name: elderly_dependent
Description: 1 if filing unit has an elderly dependent; otherwise 0
Datatype: int
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: imputed from CPS data; not used in tax law

Input Variable Name: f2441
Description: number of child/dependent-care qualifying persons
Datatype: int
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 2441 line 2b

Input Variable Name: f6251
Description: 1 if Form 6251 (AMT) attached to return; otherwise 0
Datatype: int
Availability: taxdata_puf
IRS Form Location:
2013-2016: 6251

Input Variable Name: ffpos
Description: CPS family identifier within household (not used in tax-calculation logic)
Datatype: int
Availability: taxdata_cps
IRS Form Location:

Input Variable Name: filer
Description: 1 if unit files an income tax return; 0 if not (not used in tax-calculation logic)
Datatype: int
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: sample construction info

Input Variable Name: fips
Description: FIPS state code (not used in tax-calculation logic)
Datatype: int
Availability: taxdata_cps
IRS Form Location:

Input Variable Name: g20500
Description: Sch A: Gross (before 10% AGI disregard) casualty or theft loss
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2016: 1040 Sch A line 20 before disregard subtracted

Input Variable Name: h_seq
Description: CPS household sequence number (not used in tax-calculation logic)
Datatype: int
Availability: taxdata_cps
IRS Form Location:

Input Variable Name: k1bx14p
Description: Partner self-employment earnings/loss for taxpayer (included in e26270 total)
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2016: 1065 (Schedule K-1) box 14

Input Variable Name: k1bx14s
Description: Partner self-employment earnings/loss for spouse (included in e26270 total)
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2016: 1065 (Schedule K-1) box 14

Input Variable Name: n1821
Description: Number of people over 18 and under 21 years old in the filing unit
Datatype: int
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: imputed from CPS data

Input Variable Name: n21
Description: Number of people 21 years old or older in the filing unit
Datatype: int
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: imputed from CPS data

Input Variable Name: n24
Description: Number of children eligible for Child Tax Credit
Datatype: int
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: imputed from CPS data

Input Variable Name: nu05
Description: Number of dependents under 5 years old
Datatype: int
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: imputed from CPS data

Input Variable Name: nu13
Description: Number of dependents under 13 years old
Datatype: int
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: imputed from CPS data

Input Variable Name: nu18
Description: Number of people under 18 years old in the filing unit
Datatype: int
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: imputed from CPS data

Input Variable Name: p08000
Description: Other tax credits (but not including Sch R credit)
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2013: 1040 line 53
2014-2016: 1040 line 54

Input Variable Name: p22250
Description: Sch D: Net short-term capital gains/losses
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2016: 1040 Sch D line 7

Input Variable Name: p23250
Description: Sch D: Net long-term capital gains/losses
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2016: 1040 Sch D line 15

Input Variable Name: p25470
Description: Sch E: Royalty depletion and/or rental depreciation (included in e02000)
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2016: 1040 Sch E line 18

Input Variable Name: p87521
Description: Total tentative AmOppCredit amount for all students
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2016: 8863 Part I line 1 and 8863 Part III line 30

Input Variable Name: s006
Description: Filing unit sampling weight; appears as WEIGHT variable in tc CLI minimal output
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: not used in filing unit tax calculations

+

Input Variable Name: DSI
Description: 1 if claimed as dependent on another return; otherwise 0
Datatype: int
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 6a

Input Variable Name: EIC
Description: number of EIC qualifying children (range: 0 to 3)
Datatype: int
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 Sch EIC

Input Variable Name: FLPDYR
Description: Calendar year for which taxes are calculated
Datatype: int
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040

Input Variable Name: MARS
Required Input Variable
Description: Filing (marital) status: line number of the checked box
Datatype: int
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 lines 1-5

Input Variable Name: MIDR
Description: 1 if separately filing spouse itemizes; otherwise 0
Datatype: int
Availability: taxdata_puf
IRS Form Location:
2013-2016: 1040 line 39b

Input Variable Name: RECID
Required Input Variable
Description: Unique numeric identifier for filing unit; appears as RECID variable in tc CLI minimal output
Datatype: int
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: private info

Input Variable Name: XTOT
Description: Total number of exemptions for filing unit
Datatype: int
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 6d

Input Variable Name: age_head
Description: Age in years of taxpayer (i.e. primary filer)
Datatype: int
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: imputed from CPS data

Input Variable Name: age_spouse
Description: Age in years of spouse (i.e. secondary filer if present)
Datatype: int
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: imputed from CPS data

Input Variable Name: agi_bin
Description: Historical AGI category used in data extrapolation
Datatype: int
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: not used in tax calculations

Input Variable Name: blind_head
Description: 1 if taxpayer is blind; otherwise 0
Datatype: int
Availability: taxdata_cps
IRS Form Location:
2013-2016: 1040 line 39a

Input Variable Name: blind_spouse
Description: 1 if spouse is blind; otherwise 0
Datatype: int
Availability: taxdata_cps
IRS Form Location:
2013-2016: 1040 line 39a

Input Variable Name: cmbtp
Description: Estimate of income on (AMT) Form 6251 but not in AGI
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2016: 6251 and 1040

Input Variable Name: e00200
Description: Wages, salaries, and tips for filing unit
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 7

Input Variable Name: e00200p
Description: Wages, salaries, and tips for taxpayer
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 7 component

Input Variable Name: e00200s
Description: Wages, salaries, and tips for spouse
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 7 component

Input Variable Name: e00300
Description: Taxable interest income
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 8a

Input Variable Name: e00400
Description: Tax-exempt interest income
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 8b

Input Variable Name: e00600
Description: Ordinary dividends included in AGI
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 9a

Input Variable Name: e00650
Description: Qualified dividends included in ordinary dividends
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 9b

Input Variable Name: e00700
Description: Taxable refunds of state and local income taxes
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2016: 1040 line 10

Input Variable Name: e00800
Description: Alimony received
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 11

Input Variable Name: e00900
Description: Sch C business net profit/loss for filing unit
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 12

Input Variable Name: e00900p
Description: Sch C business net profit/loss for taxpayer
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 12 component

Input Variable Name: e00900s
Description: Sch C business net profit/loss for spouse
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 12 component

Input Variable Name: e01100
Description: Capital gain distributions not reported on Sch D
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 13

Input Variable Name: e01200
Description: Other net gain/loss from Form 4797
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2016: 1040 line 14

Input Variable Name: e01400
Description: Taxable IRA distributions
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 15b

Input Variable Name: e01500
Description: Pensions and annuities
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 16a

Input Variable Name: e01700
Description: Taxable pensions and annuities
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 16b

Input Variable Name: e02000
Description: Sch E total rental, royalty, partnership, S-corporation, etc, income/loss (includes e26270 and e27200 and p25470)
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2016: 1040 line 17

Input Variable Name: e02100
Description: Farm net income/loss for filing unit from Sch F
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 18

Input Variable Name: e02100p
Description: Farm net income/loss for taxpayer
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 18 component

Input Variable Name: e02100s
Description: Farm net income/loss for spouse
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 18 component

Input Variable Name: e02300
Description: Unemployment compensation benefits
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 19

Input Variable Name: e02400
Description: Total social security benefits
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 20a

Input Variable Name: e03150
Description: Total deductible IRA contributions
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 32

Input Variable Name: e03210
Description: Student loan interest
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 33

Input Variable Name: e03220
Description: Educator expenses
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2016: 1040 line 23

Input Variable Name: e03230
Description: Tuition and fees from Form 8917
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2016: 1040 line 34

Input Variable Name: e03240
Description: Domestic production activities from Form 8903
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 35

Input Variable Name: e03270
Description: Self-employed health insurance deduction
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 29

Input Variable Name: e03290
Description: Health savings account deduction from Form 8889
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2016: 1040 line 25

Input Variable Name: e03300
Description: Contributions to SEP, SIMPLE and qualified plans
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 28

Input Variable Name: e03400
Description: Penalty on early withdrawal of savings
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2016: 1040 line 30

Input Variable Name: e03500
Description: Alimony paid
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2016: 1040 line 31a

Input Variable Name: e07240
Description: Retirement savings contributions credit from Form 8880
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2013: 1040 line 50
2014-2016: 1040 line 51

Input Variable Name: e07260
Description: Residential energy credit from Form 5695
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2013: 1040 line 52
2014-2016: 1040 line 53

Input Variable Name: e07300
Description: Foreign tax credit from Form 1116
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2013: 1040 line 47
2014-2016: 1040 line 48

Input Variable Name: e07400
Description: General business credit from Form 3800
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2013: 1040 line 53a
2014-2016: 1040 line 54a

Input Variable Name: e07600
Description: Prior year minimum tax credit from Form 8801
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2013: 1040 line 53b
2014-2016: 1040 line 54b

Input Variable Name: e09700
Description: Recapture of Investment Credit
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2015: 4255 line 15
2016-2016: 4255 line 20

Input Variable Name: e09800
Description: Unreported payroll taxes from Form 4137 or 8919
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2013: 1040 line 57
2014-2016: 1040 line 58

Input Variable Name: e09900
Description: Penalty tax on qualified retirement plans
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2013: 1040 line 58
2014-2016: 1040 line 59

Input Variable Name: e11200
Description: Excess payroll (FICA/RRTA) tax withheld
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2013: 1040 line 69
2014-2016: 1040 line 71

Input Variable Name: e17500
Description: Sch A: Medical and dental expenses
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 Sch A line 1

Input Variable Name: e18400
Description: Sch A: State and local income/sales taxes
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 Sch A line 5

Input Variable Name: e18500
Description: Sch A: Real-estate taxes paid
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 Sch A line 6

Input Variable Name: e19200
Description: Sch A: Interest paid
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 Sch A line 15

Input Variable Name: e19800
Description: Sch A: Gifts to charity: cash/check contributions
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 Sch A line 16

Input Variable Name: e20100
Description: Sch A: Gifts to charity: other than cash/check contributions
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 Sch A line 17

Input Variable Name: e20400
Description: Sch A: Miscellaneous deductions subject to 2% AGI limitation
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 Sch A line 24

Input Variable Name: e24515
Description: Sch D: Un-Recaptured Section 1250 Gain
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2016: 1040 Sch D line 19

Input Variable Name: e24518
Description: Sch D: 28% Rate Gain or Loss
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2016: 1040 Sch D line 18

Input Variable Name: e26270
Description: Sch E: Combined partnership and S-corporation net income/loss (includes k1bx14p and k1bx14s amounts and is included in e02000)
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2016: 1040 Sch E line 32

Input Variable Name: e27200
Description: Sch E: Farm rent net income or loss (included in e02000)
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2016: 1040 Sch E line 40

Input Variable Name: e32800
Description: Child/dependent-care expenses for qualifying persons from Form 2441
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 2441 line 3

Input Variable Name: e58990
Description: Investment income elected amount from Form 4952
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2016: 4952 line 4g

Input Variable Name: e62900
Description: Alternative Minimum Tax foreign tax credit from Form 6251
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2016: 6251 line 32

Input Variable Name: e87530
Description: Adjusted qualified lifetime learning expenses for all students
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2016: 8863 Part I line 10 and 8863 Part III line 31

Input Variable Name: elderly_dependent
Description: 1 if filing unit has an elderly dependent; otherwise 0
Datatype: int
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: imputed from CPS data; not used in tax law

Input Variable Name: f2441
Description: number of child/dependent-care qualifying persons
Datatype: int
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 2441 line 2b

Input Variable Name: f6251
Description: 1 if Form 6251 (AMT) attached to return; otherwise 0
Datatype: int
Availability: taxdata_puf
IRS Form Location:
2013-2016: 6251

Input Variable Name: ffpos
Description: CPS family identifier within household (not used in tax-calculation logic)
Datatype: int
Availability: taxdata_cps
IRS Form Location:

Input Variable Name: filer
Description: 1 if unit files an income tax return; 0 if not (not used in tax-calculation logic)
Datatype: int
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: sample construction info

Input Variable Name: fips
Description: FIPS state code (not used in tax-calculation logic)
Datatype: int
Availability: taxdata_cps
IRS Form Location:

Input Variable Name: g20500
Description: Sch A: Gross (before 10% AGI disregard) casualty or theft loss
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2016: 1040 Sch A line 20 before disregard subtracted

Input Variable Name: h_seq
Description: CPS household sequence number (not used in tax-calculation logic)
Datatype: int
Availability: taxdata_cps
IRS Form Location:

Input Variable Name: k1bx14p
Description: Partner self-employment earnings/loss for taxpayer (included in e26270 total)
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2016: 1065 (Schedule K-1) box 14

Input Variable Name: k1bx14s
Description: Partner self-employment earnings/loss for spouse (included in e26270 total)
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2016: 1065 (Schedule K-1) box 14

Input Variable Name: n1821
Description: Number of people age 18-20 years old in the filing unit
Datatype: int
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: imputed from CPS data

Input Variable Name: n21
Description: Number of people 21 years old or older in the filing unit
Datatype: int
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: imputed from CPS data

Input Variable Name: n24
Description: Number of children eligible for Child Tax Credit
Datatype: int
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: imputed from CPS data

Input Variable Name: nu05
Description: Number of dependents under 5 years old
Datatype: int
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: imputed from CPS data

Input Variable Name: nu13
Description: Number of dependents under 13 years old
Datatype: int
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: imputed from CPS data

Input Variable Name: nu18
Description: Number of people under 18 years old in the filing unit
Datatype: int
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: imputed from CPS data

Input Variable Name: p08000
Description: Other tax credits (but not including Sch R credit)
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2013: 1040 line 53
2014-2016: 1040 line 54

Input Variable Name: p22250
Description: Sch D: Net short-term capital gains/losses
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2016: 1040 Sch D line 7

Input Variable Name: p23250
Description: Sch D: Net long-term capital gains/losses
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2016: 1040 Sch D line 15

Input Variable Name: p25470
Description: Sch E: Royalty depletion and/or rental depreciation (included in e02000)
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2016: 1040 Sch E line 18

Input Variable Name: p87521
Description: Total tentative AmOppCredit amount for all students
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2016: 8863 Part I line 1 and 8863 Part III line 30

Input Variable Name: s006
Description: Filing unit sampling weight; appears as WEIGHT variable in tc CLI minimal output
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: not used in filing unit tax calculations

Back to Section Contents   Back to Document Contents

diff --git a/taxcalc/tests/puf_var_correl_coeffs_2016.csv b/taxcalc/tests/puf_var_correl_coeffs_2016.csv index 593f645c3..329c309c2 100644 --- a/taxcalc/tests/puf_var_correl_coeffs_2016.csv +++ b/taxcalc/tests/puf_var_correl_coeffs_2016.csv @@ -56,7 +56,7 @@ e00700,Taxable refunds of state and local income taxes, 0.031, -0.015, -0.00 nu18,Number of people under 18 years old in the filing unit, 0.009, 0.008, 0.154, 0.105, -0.002, 0.051, -0.001, -0.175, 0.048, -0.061, 0.046, 0.470, -0.007, -0.000, 0.183, 0.000, -0.020, 0.106, -0.031, 0.032, 0.024, -0.003, 0.005, -0.008, 0.012, 0.034, -0.007, 0.008, 0.048, 0.046, 0.027, 0.015, -0.020, 0.010, 0.010, 0.386, 0.034, 0.002, 0.093, 0.002, 0.009, 0.013, -0.007, -0.002, 0.053, 0.051, 0.007, -0.005, 0.006, 0.003, -0.007, 0.899, 0.003, 0.023, 1.000, 0.022, 0.220, -0.049, 0.003, 0.231, 0.000, -0.004, 0.059, 0.140, -0.238, -0.001, 0.013, 0.353, 0.024, 0.092, -0.001, 0.010, 0.011, 0.045, 0.022, 0.558, 0.052, 0.000, 0.189, 0.003, 0.051 e62900,Alternative Minimum Tax foreign tax credit from Form 6251, 0.002, 0.018, -0.003, 0.026, 0.178, -0.001, -0.005, -0.001, 0.178, 0.000, 0.178, -0.047, -0.001, -0.001, 0.076, 0.001, 0.000, -0.008, -0.003, 0.130, -0.002, 0.000, 0.042, 0.000, 0.025, 0.138, 0.002, 0.018, 0.180, 0.015, 0.038, 0.006, -0.046, 0.114, -0.002, -0.013, -0.006, -0.001, 0.159, 0.022, -0.000, 0.100, 0.003, 0.013, 0.117, 0.160, 0.023, 0.107, 0.004, 0.080, -0.002, 0.012, 0.002, 0.057, 0.022, 1.000, 0.027, -0.007, 0.003, -0.012, 0.214, -0.002, 0.116, 0.157, -0.007, 0.001, -0.002, -0.010, -0.004, 0.098, 0.006, 0.103, -0.007, 0.129, 0.980, 0.011, 0.022, -0.000, -0.002, -0.007, 0.104 n21,Number of people 21 years old or older in the filing unit, 0.025, 0.014, 0.063, 0.160, 0.032, 0.077, 0.020, 0.161, 0.100, 0.060, 0.094, 0.315, -0.020, -0.005, 0.461, 0.009, 0.030, 0.039, 0.023, 0.061, 0.022, 0.012, 0.019, 0.011, 0.042, 0.075, 0.010, 0.035, 0.101, 0.083, 0.043, 0.009, -0.035, 0.028, 0.006, 0.169, 0.053, -0.009, 0.130, 0.026, 0.015, 0.049, -0.005, 0.019, 0.107, 0.099, 0.010, 0.048, 0.018, 0.010, -0.005, 0.228, 0.013, 0.059, 0.220, 0.027, 1.000, -0.205, 0.068, -0.011, 0.037, -0.011, 0.102, 0.207, 0.150, 0.011, 0.101, 0.062, -0.000, 0.196, 0.004, 0.051, 0.017, 0.108, 0.027, 0.149, 0.077, 0.000, 0.088, 0.015, 0.083 -n1821,Number of people over 18 and under 21 years old in the filing unit, -0.005, -0.003, 0.027, -0.017, -0.010, -0.004, -0.004, -0.077, -0.027, -0.031, -0.026, 0.055, -0.005, 0.004, -0.106, -0.003, -0.013, 0.025, -0.017, -0.020, 0.001, -0.002, -0.002, -0.005, -0.012, -0.023, -0.002, -0.009, -0.028, -0.013, -0.010, -0.003, 0.007, -0.009, 0.002, 0.066, -0.007, 0.006, -0.029, -0.008, -0.003, -0.014, 0.001, -0.006, -0.029, -0.028, -0.003, -0.018, -0.005, 0.001, -0.002, -0.081, -0.003, -0.015, -0.049, -0.007, -0.205, 1.000, -0.015, 0.060, -0.012, 0.005, -0.027, -0.037, -0.103, -0.005, 0.001, 0.069, 0.013, -0.040, -0.002, -0.017, -0.006, -0.027, -0.007, -0.061, -0.010, -0.001, 0.024, -0.006, -0.014 +n1821,Number of people age 18-20 years old in the filing unit, -0.005, -0.003, 0.027, -0.017, -0.010, -0.004, -0.004, -0.077, -0.027, -0.031, -0.026, 0.055, -0.005, 0.004, -0.106, -0.003, -0.013, 0.025, -0.017, -0.020, 0.001, -0.002, -0.002, -0.005, -0.012, -0.023, -0.002, -0.009, -0.028, -0.013, -0.010, -0.003, 0.007, -0.009, 0.002, 0.066, -0.007, 0.006, -0.029, -0.008, -0.003, -0.014, 0.001, -0.006, -0.029, -0.028, -0.003, -0.018, -0.005, 0.001, -0.002, -0.081, -0.003, -0.015, -0.049, -0.007, -0.205, 1.000, -0.015, 0.060, -0.012, 0.005, -0.027, -0.037, -0.103, -0.005, 0.001, 0.069, 0.013, -0.040, -0.002, -0.017, -0.006, -0.027, -0.007, -0.061, -0.010, -0.001, 0.024, -0.006, -0.014 e03150,Total deductible IRA contributions, 0.002, 0.003, -0.005, 0.086, 0.001, 0.052, 0.068, 0.016, 0.013, -0.003, 0.011, -0.015, 0.010, 0.006, 0.094, 0.000, -0.002, 0.000, 0.004, 0.015, -0.003, 0.002, -0.002, 0.001, 0.011, 0.018, 0.001, 0.019, 0.012, -0.012, 0.019, -0.000, -0.016, 0.002, -0.001, -0.022, -0.001, 0.015, 0.007, 0.017, 0.005, 0.004, -0.002, -0.001, 0.013, 0.007, 0.015, 0.003, 0.004, -0.002, -0.002, 0.005, 0.001, 0.004, 0.003, 0.003, 0.068, -0.015, 1.000, -0.035, 0.002, -0.002, 0.006, 0.024, -0.003, 0.008, -0.005, -0.027, -0.001, 0.032, 0.001, -0.001, -0.007, 0.008, 0.002, -0.000, 0.011, 0.002, -0.003, -0.007, 0.012 eitc,Federal EITC, -0.011, -0.009, 0.002, -0.062, -0.014, -0.032, 0.012, -0.092, -0.048, -0.046, -0.045, 0.306, -0.007, 0.022, -0.245, -0.003, -0.020, 0.013, -0.032, -0.021, -0.014, -0.007, -0.012, -0.008, -0.018, -0.029, -0.004, -0.022, -0.047, -0.037, -0.014, -0.002, 0.018, -0.012, -0.020, -0.003, -0.033, 0.007, -0.057, -0.012, -0.005, -0.021, 0.004, -0.008, -0.051, -0.043, -0.004, -0.026, -0.009, -0.007, -0.008, 0.212, -0.007, -0.026, 0.231, -0.012, -0.011, 0.060, -0.035, 1.000, -0.017, 0.003, -0.045, -0.092, -0.108, -0.007, 0.030, 0.677, 0.006, -0.090, -0.003, -0.026, 0.038, -0.049, -0.012, 0.165, -0.033, -0.002, 0.004, -0.028, -0.038 e00600,Ordinary dividends included in AGI, 0.016, 0.001, -0.005, 0.021, 0.975, 0.012, 0.008, 0.062, 0.336, 0.026, 0.337, -0.063, -0.002, -0.001, 0.093, 0.003, 0.006, -0.011, 0.011, 0.007, -0.002, 0.007, 0.055, 0.003, 0.040, 0.034, 0.002, 0.033, 0.344, 0.011, 0.016, 0.090, -0.031, 0.205, 0.004, -0.018, -0.008, -0.009, 0.067, 0.024, 0.004, 0.243, 0.000, 0.211, 0.303, 0.361, 0.001, 0.202, 0.008, 0.031, -0.002, -0.004, 0.084, 0.089, 0.000, 0.214, 0.037, -0.012, 0.002, -0.017, 1.000, 0.001, 0.230, 0.070, 0.044, 0.003, -0.003, -0.015, -0.005, 0.199, 0.010, 0.220, -0.010, 0.337, 0.193, -0.002, 0.011, 0.010, -0.005, -0.010, 0.128 diff --git a/taxcalc/tests/puf_var_wght_means_by_year.csv b/taxcalc/tests/puf_var_wght_means_by_year.csv index 5110b638c..7395f2087 100644 --- a/taxcalc/tests/puf_var_wght_means_by_year.csv +++ b/taxcalc/tests/puf_var_wght_means_by_year.csv @@ -56,7 +56,7 @@ e00700,Taxable refunds of state and local income taxes, 220.687, 231.333, 239.91 nu18,Number of people under 18 years old in the filing unit, 0.510, 0.507, 0.500, 0.492, 0.484, 0.477, 0.471, 0.464, 0.459, 0.455, 0.450, 0.445, 0.441, 0.437, 0.433 e62900,Alternative Minimum Tax foreign tax credit from Form 6251, 87.418, 96.486, 99.989, 101.620, 103.784, 106.196, 108.785, 111.626, 114.713, 118.174, 121.443, 124.990, 128.482, 132.280, 134.568 n21,Number of people 21 years old or older in the filing unit, 1.372, 1.363, 1.362, 1.362, 1.361, 1.360, 1.360, 1.360, 1.360, 1.360, 1.360, 1.360, 1.360, 1.359, 1.359 -n1821,Number of people over 18 and under 21 years old in the filing unit, 0.090, 0.091, 0.090, 0.089, 0.089, 0.088, 0.088, 0.087, 0.087, 0.086, 0.085, 0.085, 0.084, 0.084, 0.083 +n1821,Number of people age 18-20 years old in the filing unit, 0.090, 0.091, 0.090, 0.089, 0.089, 0.088, 0.088, 0.087, 0.087, 0.086, 0.085, 0.085, 0.084, 0.084, 0.083 e03150,Total deductible IRA contributions, 74.411, 74.536, 77.592, 79.352, 81.404, 83.874, 86.199, 88.928, 91.775, 94.659, 97.658, 100.623, 103.726, 107.011, 115.886 eitc,Federal EITC, 405.154, 400.056, 397.293, 388.224, 380.197, 382.419, 386.094, 390.844, 395.804, 400.391, 404.725, 409.267, 413.310, 417.769, 426.568 e00600,Ordinary dividends included in AGI,1403.449,1665.204,1916.117,1879.968,1884.844,1950.986,2005.322,2043.615,2073.199,2102.845,2134.028,2173.614,2219.365,2271.917,2342.496