Itemized Deductions — Charity
tc Name: _ID_Charity_crt_all
TB Name: Ceiling (as a decimal fraction of AGI) for all charitable contribution deductions
Description: The total deduction for charity is capped at this fraction of AGI.
Notes: This rate cannot be increased to higher 0.5 due to lack of data.
Inflation Indexed: False
Known Values:
2013: 0.5
2014: 0.5
2015: 0.5
2016: 0.5
2017: 0.5
Itemized Deductions — Charity
tc Name: _ID_Charity_crt_noncash
TB Name: Ceiling (as a decimal fraction of AGI) for noncash charitable contribution deductions
Description: The deduction for noncash charity contributions is capped at this fraction of AGI.
Notes: This rate cannot be increased to higher than 0.3 due to lack of data.
Inflation Indexed: False
Known Values:
2013: 0.3
2014: 0.3
2015: 0.3
2016: 0.3
2017: 0.3
Itemized Deductions — Charity
tc Name: _ID_Charity_frt
TB Name: Deduction for charitable contributions; floor as a decimal fraction of AGI
Description: Taxpayers are eligible to deduct the portion of their charitable expense exceeding this fraction of AGI.
Notes: This parameter allows for implementation of Option 52 from https://www.cbo.gov/sites/default/files/cbofiles/attachments/49638-BudgetOptions.pdf.
Inflation Indexed: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Itemized Deductions — Charity
tc Name: _ID_Charity_hc
TB Name: Charity expense deduction haircut
Description: This decimal fraction can be applied to limit the amount of charity expense deduction allowed.
Notes: This parameter is currently used to eliminate this part of itemized deduction.
Inflation Indexed: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Itemized Deductions — Charity
tc Name: _ID_Charity_c
TB Name: Ceiling on the amount of charity expense deduction allowed (dollars)
Description: The amount of charity expense deduction is limited to this dollar amount.
Inflation Indexed: True
Known Values:
for: [single, joint, separate, head of household, widow]
2013: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2014: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2015: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2016: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2017: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
Itemized Deductions — Casualty
tc Name: _ID_Casualty_frt
TB Name: Deduction for casualty loss; floor as a decimal fraction of AGI
Description: Taxpayers are eligible to deduct the portion of their casualty loss exceeding this fraction of AGI.
Notes: This rate cannot be decreased to lower than 0.1 due to lack of data.
Inflation Indexed: False
Known Values:
2013: 0.1
2014: 0.1
2015: 0.1
2016: 0.1
2017: 0.1
Itemized Deductions — Casualty
tc Name: _ID_Casualty_hc
TB Name: Casualty expense deduction haircut
Description: This decimal fraction can be applied to limit the amount of casualty expense deduction allowed.
Notes: This parameter is currently used to eliminate this part of itemized deduction.
Inflation Indexed: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Itemized Deductions — Casualty
tc Name: _ID_Casualty_c
TB Name: Ceiling on the amount of casualty expense deduction allowed (dollars)
Description: The amount of casualty expense deduction is limited to this dollar amount.
Inflation Indexed: True
Known Values:
for: [single, joint, separate, head of household, widow]
2013: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2014: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2015: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2016: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2017: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
Itemized Deductions — Casualty
tc Name: _ID_Casualty_frt
TB Name: Deduction for casualty loss; floor as a decimal fraction of AGI
Description: Taxpayers are eligible to deduct the portion of their gross casualty losses exceeding this fraction of AGI.
Notes: This rate cannot be decreased to lower than 0.10 due to lack of data.
Inflation Indexed: False
Known Values:
2013: 0.1
2014: 0.1
2015: 0.1
2016: 0.1
2017: 0.1
Itemized Deductions — Casualty
tc Name: _ID_Casualty_hc
TB Name: Casualty expense deduction haircut
Description: This decimal fraction can be applied to limit the amount of casualty expense deduction allowed.
Notes: This parameter is currently used to eliminate this part of itemized deduction.
Inflation Indexed: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Itemized Deductions — Casualty
tc Name: _ID_Casualty_c
TB Name: Ceiling on the amount of casualty expense deduction allowed (dollars)
Description: The amount of casualty expense deduction is limited to this dollar amount.
Inflation Indexed: True
Known Values:
for: [single, joint, separate, head of household, widow]
2013: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2014: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2015: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2016: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2017: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
Itemized Deductions — Miscellaneous
tc Name: _ID_Miscellaneous_frt
TB Name: Deduction for miscellaneous expenses; floor as a decimal fraction of AGI
Description: Taxpayers are eligible to deduct the portion of their miscellaneous expense exceeding this fraction of AGI.
Notes: This rate cannot be decreased to lower than 0.02 due to lack of data.
Inflation Indexed: False
Known Values:
2013: 0.02
2014: 0.02
2015: 0.02
2016: 0.02
2017: 0.02
Itemized Deductions — Miscellaneous
tc Name: _ID_Miscellaneous_hc
TB Name: Miscellaneous expense deduction haircut
Description: This decimal fraction can be applied to limit the amount of miscellaneous expense deduction allowed.
Notes: This parameter is currently used to eliminate this part of itemized deduction.
Inflation Indexed: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Itemized Deductions — Miscellaneous
tc Name: _ID_Miscellaneous_c
TB Name: Ceiling on the amount of miscellaneous expense deduction allowed (dollars)
Description: The amount of miscellaneous expense deduction is limited to this dollar amount.
Inflation Indexed: True
Known Values:
for: [single, joint, separate, head of household, widow]
2013: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2014: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2015: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2016: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2017: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
Nonrefundable Credits — Child Tax Credit
tc Name: _CTC_c
TB Name: Maximum child tax credit per child
Description: The maximum amount of credit allowed for each child.
Inflation Indexed: False
Known Values:
2013: 1000
2014: 1000
2015: 1000
2016: 1000
2017: 1000
Nonrefundable Credits — Child Tax Credit
tc Name: _CTC_c_under5_bonus
TB Name: Bonus child tax credit maximum for qualifying children under five
Description: The maximum amount of child tax credit allowed for each child is increased by this amount for qualifying children under 5 years old.
Inflation Indexed: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Nonrefundable Credits — Child Tax Credit
tc Name: _CTC_ps
TB Name: Child tax credit phaseout MAGI start
Description: Child tax credit begins to decrease when MAGI is above this level.
Inflation Indexed: False
Known Values:
for: [single, joint, separate, head of household, widow]
2013: [75000, 110000, 55000, 75000, 75000]
2014: [75000, 110000, 55000, 75000, 75000]
2015: [75000, 110000, 55000, 75000, 75000]
2016: [75000, 110000, 55000, 75000, 75000]
2017: [75000, 110000, 55000, 75000, 75000]
Nonrefundable Credits — Child Tax Credit
tc Name: _CTC_prt
TB Name: Child tax credit phaseout rate
Description: The amount of credit starts to decrease at this rate if MAGI is higher than child tax credit phaseout start.
Inflation Indexed: False
Known Values:
2013: 0.05
2014: 0.05
2015: 0.05
2016: 0.05
2017: 0.05
Nonrefundable Credits — Child Tax Credit
tc Name: _DependentCredit_c
TB Name: Nonrefundable credit for dependents
Description: This nonrefundable credit is applied to dependents and phases out with the Child Tax Credit. The dependent credit's phaseout begins when the CTC's phaseout ends.
Notes: The Ryan-Brady tax plan sets this at $500
Inflation Indexed: False
Known Values:
2013: 0
2014: 0
2015: 0
2016: 0
2017: 0
Nonrefundable Credits — Misc. Credit Limits
tc Name: _CR_RetirementSavings_hc
TB Name: Credit for retirement savings haircut
Description: If greater than zero, this decimal fraction reduces the portion of the retirement savings credit that can be claimed
Notes: Credit claimed will be (1. - Haircut) * Retirement Savings Credit
Inflation Indexed: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Nonrefundable Credits — Misc. Credit Limits
tc Name: _CR_ForeignTax_hc
TB Name: Credit for foreign tax haircut
Description: If greater than zero, this decimal fraction reduces the portion of the foreign tax credit that can be claimed
Notes: Credit claimed will be (1. - Haircut) * Foreign Tax Credit
Inflation Indexed: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Nonrefundable Credits — Misc. Credit Limits
tc Name: _CR_ResidentialEnergy_hc
TB Name: Credit for residential energy haircut
Description: If greater than zero, this decimal fraction reduces the portion of the residential energy credit that can be claimed
Notes: Credit claimed will be (1. - Haircut) * Residential Energy Credit
Inflation Indexed: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Nonrefundable Credits — Misc. Credit Limits
tc Name: _CR_GeneralBusiness_hc
TB Name: Credit for general business haircut
Description: If greater than zero, this decimal fraction reduces the portion of the general business credit that can be claimed
Notes: Credit claimed will be (1. - Haircut) * General Business Credit
Inflation Indexed: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Nonrefundable Credits — Misc. Credit Limits
tc Name: _CR_MinimumTax_hc
TB Name: Credit for previous year minimum tax credit haircut
Description: If greater than zero, this decimal fraction reduces the portion of the previous year minimum tax credit that can be claimed
Notes: Credit claimed will be (1. - Haircut) * Previous Year Minimum Tax Credit
Inflation Indexed: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Nonrefundable Credits — Misc. Credit Limits
tc Name: _CR_AmOppRefundable_hc
TB Name: Refundable portion of the American Opportunity Credit haircut
Description: If greater than zero, this decimal fraction reduces the portion of the refundable American Opportunity credit that can be claimed
Notes: Credit claimed will be (1. - Haircut) * Refundable Portion of the American Opportunity Credit
Inflation Indexed: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Nonrefundable Credits — Misc. Credit Limits
tc Name: _CR_AmOppNonRefundable_hc
TB Name: Nonrefundable portion of the American Opportunity Credit haircut
Description: If greater than zero, this decimal fraction reduces the portion of the nonrefundable American Opportunity credit that can be claimed
Notes: Credit claimed will be (1. - Haircut) * NonRefundable Portion of the American Opportunity Credit
Inflation Indexed: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Nonrefundable Credits — Misc. Credit Limits
tc Name: _CR_SchR_hc
TB Name: Schedule R Credit haircut
Description: If greater than zero, this decimal fraction reduces the portion of Schedule R credit that can be claimed
Notes: Credit claimed will be (1. - Haircut) * Schedule R Credit
Inflation Indexed: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Nonrefundable Credits — Misc. Credit Limits
tc Name: _CR_OtherCredits_hc
TB Name: Other Credits haircut
Description: If greater than zero, this decimal fraction reduces the portion of other credit that can be claimed
Notes: Credit claimed will be (1. - Haircut) * Other Credits
Inflation Indexed: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Nonrefundable Credits — Misc. Credit Limits
tc Name: _CR_Education_hc
TB Name: Education Credits haircut
Description: If greater than zero, this decimal fraction reduces the portion of education credits that can be claimed
Notes: Credit claimed will be (1. - Haircut) * Education Credits
Inflation Indexed: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Nonrefundable Credits — Misc. Credit Limits
tc Name: _II_credit_nr
TB Name: Personal nonrefundable credit maximum amount
Description: This credit amount is not refundable and phased out based on AGI. It is available to tax units who would otherwise not file.
Inflation Indexed: True
Known Values:
for: [single, joint, separate, head of household, widow]
2013: [0, 0, 0, 0, 0]
2014: [0, 0, 0, 0, 0]
2015: [0, 0, 0, 0, 0]
2016: [0, 0, 0, 0, 0]
2017: [0, 0, 0, 0, 0]
Nonrefundable Credits — Misc. Credit Limits
tc Name: _II_credit_nr_prt
TB Name: Personal nonrefundable credit phaseout rate
Description: The Personal nonrefundable credit amount will be reduced at this rate for each dollar of AGI exceeding the _II_credit_nr_ps threshold.
Inflation Indexed: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Nonrefundable Credits — Misc. Credit Limits
tc Name: _CR_RetirementSavings_hc
TB Name: Credit for retirement savings haircut
Description: If greater than zero, this decimal fraction reduces the portion of the retirement savings credit that can be claimed
Notes: Credit claimed will be (1. - Haircut) * Retirement Savings Credit
Inflation Indexed: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Nonrefundable Credits — Misc. Credit Limits
tc Name: _CR_ForeignTax_hc
TB Name: Credit for foreign tax haircut
Description: If greater than zero, this decimal fraction reduces the portion of the foreign tax credit that can be claimed
Notes: Credit claimed will be (1. - Haircut) * Foreign Tax Credit
Inflation Indexed: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Nonrefundable Credits — Misc. Credit Limits
tc Name: _CR_ResidentialEnergy_hc
TB Name: Credit for residential energy haircut
Description: If greater than zero, this decimal fraction reduces the portion of the residential energy credit that can be claimed
Notes: Credit claimed will be (1. - Haircut) * Residential Energy Credit
Inflation Indexed: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Nonrefundable Credits — Misc. Credit Limits
tc Name: _CR_GeneralBusiness_hc
TB Name: Credit for general business haircut
Description: If greater than zero, this decimal fraction reduces the portion of the general business credit that can be claimed
Notes: Credit claimed will be (1. - Haircut) * General Business Credit
Inflation Indexed: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Nonrefundable Credits — Misc. Credit Limits
tc Name: _CR_MinimumTax_hc
TB Name: Credit for previous year minimum tax credit haircut
Description: If greater than zero, this decimal fraction reduces the portion of the previous year minimum tax credit that can be claimed
Notes: Credit claimed will be (1. - Haircut) * Previous Year Minimum Tax Credit
Inflation Indexed: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Nonrefundable Credits — Misc. Credit Limits
tc Name: _CR_AmOppRefundable_hc
TB Name: Refundable portion of the American Opportunity Credit haircut
Description: If greater than zero, this decimal fraction reduces the portion of the refundable American Opportunity credit that can be claimed
Notes: Credit claimed will be (1. - Haircut) * Refundable Portion of the American Opportunity Credit
Inflation Indexed: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Nonrefundable Credits — Misc. Credit Limits
tc Name: _CR_AmOppNonRefundable_hc
TB Name: Nonrefundable portion of the American Opportunity Credit haircut
Description: If greater than zero, this decimal fraction reduces the portion of the nonrefundable American Opportunity credit that can be claimed
Notes: Credit claimed will be (1. - Haircut) * NonRefundable Portion of the American Opportunity Credit
Inflation Indexed: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Nonrefundable Credits — Misc. Credit Limits
tc Name: _CR_SchR_hc
TB Name: Schedule R Credit haircut
Description: If greater than zero, this decimal fraction reduces the portion of Schedule R credit that can be claimed
Notes: Credit claimed will be (1. - Haircut) * Schedule R Credit
Inflation Indexed: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Nonrefundable Credits — Misc. Credit Limits
tc Name: _CR_OtherCredits_hc
TB Name: Other Credits haircut
Description: If greater than zero, this decimal fraction reduces the portion of other credit that can be claimed
Notes: Credit claimed will be (1. - Haircut) * Other Credits
Inflation Indexed: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Nonrefundable Credits — Misc. Credit Limits
tc Name: _CR_Education_hc
TB Name: Education Credits haircut
Description: If greater than zero, this decimal fraction reduces the portion of education credits that can be claimed
Notes: Credit claimed will be (1. - Haircut) * Education Credits
Inflation Indexed: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Other Parameters — Not in TaxBrain GUI
tc Name: _SS_percentage1
Long Name: Social Security taxable income decimal fraction 1
Description: Under current law if their provisional income is above the first threshold for Social Security taxability but below the second threshold, taxpayers need to apply this fraction to both the excess of their provisional income over the first threshold and their Social Security benefits, and then include the smaller one in their AGI.
Inflation Indexed: False
Known Values:
2013: 0.5
2014: 0.5
2015: 0.5
2016: 0.5
2017: 0.5
Other Parameters — Not in TaxBrain GUI
tc Name: _SS_percentage2
Long Name: Social Security taxable income decimal fraction 2
Description: Under current law if their provisional income is above the second threshold for Social Security taxability, taxpayers need to apply this fraction to both the excess of their provisional income over the second threshold and their social security benefits, and then include the smaller one in their AGI.
Inflation Indexed: False
Known Values:
2013: 0.85
2014: 0.85
2015: 0.85
2016: 0.85
2017: 0.85
Other Parameters — Not in TaxBrain GUI
tc Name: _II_em_ps
Long Name: Personal exemption phaseout starting income
Description: If taxpayers' AGI is above this level, their personal exemption will start to decrease at the personal exemption phaseout rate (PEP provision).
Inflation Indexed: True
Known Values:
for: [single, joint, separate, head of household, widow]
2013: [250000, 300000, 150000, 275000, 300000]
2014: [254200, 305050, 152525, 279650, 305050]
2015: [258250, 309900, 154950, 284040, 309900]
2016: [259400, 311300, 155650, 285350, 311300]
2017: [261500, 313800, 156900, 287650, 313800]
Other Parameters — Not in TaxBrain GUI
tc Name: _STD_Dep
Long Name: Standard deduction for dependents
Description: This is the maximum standard deduction for dependents.
Notes: This parameter cannot be decreased due to lack of data.
Inflation Indexed: True
Known Values:
2013: 1000
2014: 1000
2015: 1050
2016: 1050
2017: 1050
Other Parameters — Not in TaxBrain GUI
tc Name: _STD_allow_charity_ded_nonitemizers
Long Name: Allow standard deduction filers to take the charitable contributions deduction
Description: Extends the charitable contributions deduction to taxpayers who take the standard deduction. The same ceilings, floor, and haircuts applied to itemized deduction for charitable contributions also apply here.
Inflation Indexed: False
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False
Other Parameters — Not in TaxBrain GUI
tc Name: _II_credit_ps
Long Name: Personal refundable credit phaseout start
Description: The Personal Refundable credit amount will be reduced for taxpayers with AGI higher than this level.
Inflation Indexed: True
Known Values:
for: [single, joint, separate, head of household, widow]
2013: [0, 0, 0, 0, 0]
2014: [0, 0, 0, 0, 0]
2015: [0, 0, 0, 0, 0]
2016: [0, 0, 0, 0, 0]
2017: [0, 0, 0, 0, 0]
Other Parameters — Not in TaxBrain GUI
tc Name: _AMT_Child_em
Long Name: Child AMT exemption additional income base
Description: The child's AMT exemption is capped by this amount plus the child's earned income.
Inflation Indexed: True
Known Values:
2013: 7150
2014: 7250
2015: 7400
2016: 7400
2017: 7500
Other Parameters — Not in TaxBrain GUI
tc Name: _AMT_KT_c_Age
Long Name: Maximum age subject to Kiddie Tax
Description: At or under this age, the individual is subject to Kiddie Tax.
Inflation Indexed: False
Known Values:
2013: 24
2014: 24
2015: 24
2016: 24
2017: 24
Other Parameters — Not in TaxBrain GUI
tc Name: _AMT_em_pe
Long Name: AMT exemption phaseout ending AMT taxable income for Married filling Separately
Description: The AMT exemption is entirely disallowed beyond this AMT taxable income level for individuals who are married but filing separately.
Inflation Indexed: True
Known Values:
2013: 238550
2014: 242450
2015: 246250
2016: 247450
Other Parameters — Not in TaxBrain GUI
tc Name: _LLC_Expense_c
Long Name: Lifetime learning credit expense limit
Description: The maximum expense eligible for lifetime learning credit, per child.
Inflation Indexed: False
Known Values:
2013: 10000
2014: 10000
2015: 10000
2016: 10000
2017: 10000
Other Parameters — Not in TaxBrain GUI
tc Name: _ETC_pe_Single
Long Name: Education tax credit phaseout ends (Single)
Description: The education tax credit will be zero for those taxpayers of single filing status with modified AGI (in thousands) higher than this level.
Inflation Indexed: True
Known Values:
2013: 63
2014: 64
2015: 65
2016: 65
Other Parameters — Not in TaxBrain GUI
tc Name: _ETC_pe_Married
Long Name: Education tax credit phaseout ends (Married)
Description: The education tax credit will be zero for those taxpayers of married filing status with modified AGI level (in thousands) higher than this level.
Inflation Indexed: True
Known Values:
2013: 127
2014: 128
2015: 130
2016: 131
Other Parameters — Not in TaxBrain GUI
tc Name: _UBI1
Long Name: UBI benefit for those under 18
Description: UBI benefit provided to people under 18
Inflation Indexed: True
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Other Parameters — Not in TaxBrain GUI
tc Name: _UBI2
Long Name: UBI benefit for those 18 through 20
Description: UBI benefit provided to people 18-20 years of age
Inflation Indexed: True
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Other Parameters — Not in TaxBrain GUI
tc Name: _UBI3
Long Name: UBI benefit for those 21 and over
Description: UBI benefit provided to people 21 and over
Inflation Indexed: True
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Other Parameters — Not in TaxBrain GUI
tc Name: _UBI_ecrt
Long Name: Fraction of UBI benefits excluded from AGI
Description: One minus this fraction of UBI benefits are taxable and will be added to AGI
Inflation Indexed: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Other Parameters — Not in TaxBrain GUI
tc Name: _SS_percentage1
Long Name: Social Security taxable income decimal fraction 1
Description: Under current law if their provisional income is above the first threshold for Social Security taxability but below the second threshold, taxpayers need to apply this fraction to both the excess of their provisional income over the first threshold and their Social Security benefits, and then include the smaller one in their AGI.
Inflation Indexed: False
Known Values:
2013: 0.5
2014: 0.5
2015: 0.5
2016: 0.5
2017: 0.5
Other Parameters — Not in TaxBrain GUI
tc Name: _SS_percentage2
Long Name: Social Security taxable income decimal fraction 2
Description: Under current law if their provisional income is above the second threshold for Social Security taxability, taxpayers need to apply this fraction to both the excess of their provisional income over the second threshold and their social security benefits, and then include the smaller one in their AGI.
Inflation Indexed: False
Known Values:
2013: 0.85
2014: 0.85
2015: 0.85
2016: 0.85
2017: 0.85
Other Parameters — Not in TaxBrain GUI
tc Name: _II_em_ps
Long Name: Personal exemption phaseout starting income
Description: If taxpayers' AGI is above this level, their personal exemption will start to decrease at the personal exemption phaseout rate (PEP provision).
Inflation Indexed: True
Known Values:
for: [single, joint, separate, head of household, widow]
2013: [250000, 300000, 150000, 275000, 300000]
2014: [254200, 305050, 152525, 279650, 305050]
2015: [258250, 309900, 154950, 284040, 309900]
2016: [259400, 311300, 155650, 285350, 311300]
2017: [261500, 313800, 156900, 287650, 313800]
Other Parameters — Not in TaxBrain GUI
tc Name: _STD_Dep
Long Name: Standard deduction for dependents
Description: This is the maximum standard deduction for dependents.
Notes: This parameter cannot be decreased due to lack of data.
Inflation Indexed: True
Known Values:
2013: 1000
2014: 1000
2015: 1050
2016: 1050
2017: 1050
Other Parameters — Not in TaxBrain GUI
tc Name: _STD_allow_charity_ded_nonitemizers
Long Name: Allow standard deduction filers to take the charitable contributions deduction
Description: Extends the charitable contributions deduction to taxpayers who take the standard deduction. The same ceilings, floor, and haircuts applied to itemized deduction for charitable contributions also apply here.
Inflation Indexed: False
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False
Other Parameters — Not in TaxBrain GUI
tc Name: _II_credit_ps
Long Name: Personal refundable credit phaseout start
Description: The Personal Refundable credit amount will be reduced for taxpayers with AGI higher than this level.
Inflation Indexed: True
Known Values:
for: [single, joint, separate, head of household, widow]
2013: [0, 0, 0, 0, 0]
2014: [0, 0, 0, 0, 0]
2015: [0, 0, 0, 0, 0]
2016: [0, 0, 0, 0, 0]
2017: [0, 0, 0, 0, 0]
Other Parameters — Not in TaxBrain GUI
tc Name: _II_credit_nr_ps
Long Name: Personal nonrefundable credit phaseout start
Description: The Personal nonrefundable credit amount will be reduced for taxpayers with AGI higher than this level.
Inflation Indexed: True
Known Values:
for: [single, joint, separate, head of household, widow]
2013: [0, 0, 0, 0, 0]
2014: [0, 0, 0, 0, 0]
2015: [0, 0, 0, 0, 0]
2016: [0, 0, 0, 0, 0]
2017: [0, 0, 0, 0, 0]
Other Parameters — Not in TaxBrain GUI
tc Name: _AMT_Child_em
Long Name: Child AMT exemption additional income base
Description: The child's AMT exemption is capped by this amount plus the child's earned income.
Inflation Indexed: True
Known Values:
2013: 7150
2014: 7250
2015: 7400
2016: 7400
2017: 7500
Other Parameters — Not in TaxBrain GUI
tc Name: _AMT_KT_c_Age
Long Name: Maximum age subject to Kiddie Tax
Description: At or under this age, the individual is subject to Kiddie Tax.
Inflation Indexed: False
Known Values:
2013: 24
2014: 24
2015: 24
2016: 24
2017: 24
Other Parameters — Not in TaxBrain GUI
tc Name: _AMT_em_pe
Long Name: AMT exemption phaseout ending AMT taxable income for Married filling Separately
Description: The AMT exemption is entirely disallowed beyond this AMT taxable income level for individuals who are married but filing separately.
Inflation Indexed: True
Known Values:
2013: 238550
2014: 242450
2015: 246250
2016: 247450
Other Parameters — Not in TaxBrain GUI
tc Name: _LLC_Expense_c
Long Name: Lifetime learning credit expense limit
Description: The maximum expense eligible for lifetime learning credit, per child.
Inflation Indexed: False
Known Values:
2013: 10000
2014: 10000
2015: 10000
2016: 10000
2017: 10000
Other Parameters — Not in TaxBrain GUI
tc Name: _ETC_pe_Single
Long Name: Education tax credit phaseout ends (Single)
Description: The education tax credit will be zero for those taxpayers of single filing status with modified AGI (in thousands) higher than this level.
Inflation Indexed: True
Known Values:
2013: 63
2014: 64
2015: 65
2016: 65
Other Parameters — Not in TaxBrain GUI
tc Name: _ETC_pe_Married
Long Name: Education tax credit phaseout ends (Married)
Description: The education tax credit will be zero for those taxpayers of married filing status with modified AGI level (in thousands) higher than this level.
Inflation Indexed: True
Known Values:
2013: 127
2014: 128
2015: 130
2016: 131
Other Parameters — Not in TaxBrain GUI
tc Name: _UBI1
Long Name: UBI benefit for those under 18
Description: UBI benefit provided to people under 18
Inflation Indexed: True
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Other Parameters — Not in TaxBrain GUI
tc Name: _UBI2
Long Name: UBI benefit for those 18 through 20
Description: UBI benefit provided to people 18-20 years of age
Inflation Indexed: True
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Other Parameters — Not in TaxBrain GUI
tc Name: _UBI3
Long Name: UBI benefit for those 21 and over
Description: UBI benefit provided to people 21 and over
Inflation Indexed: True
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Other Parameters — Not in TaxBrain GUI
tc Name: _UBI_ecrt
Long Name: Fraction of UBI benefits excluded from AGI
Description: One minus this fraction of UBI benefits are taxable and will be added to AGI
Inflation Indexed: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Back to Section Contents Back to Document Contents
@@ -964,7 +964,7 @@Input Variable Name: DSI
Description: 1 if claimed as dependent on another return; otherwise 0
Datatype: int
IRS Form Location:
2013-2016: 1040 line 6a
Input Variable Name: EIC
Description: number of EIC qualifying children (range: 0 to 3)
Datatype: int
IRS Form Location:
2013-2016: 1040 Sch EIC
Input Variable Name: FLPDYR
Description: Tax filing year
Datatype: int
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
IRS Form Location:
2013-2016: 1040 lines 1-5
Input Variable Name: MIDR
Description: 1 if separately filing spouse itemizes; otherwise 0
Datatype: int
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
IRS Form Location:
2013-2016: private info
Input Variable Name: XTOT
Description: Total number of exemptions for filing unit
Datatype: int
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
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
IRS Form Location:
2013-2016: imputed from CPS data
Input Variable Name: agi_bin
Description: Historical AGI category used in data extrapolation
Datatype: int
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
IRS Form Location:
2013-2016: 1040 line 39a
Input Variable Name: blind_spouse
Description: 1 if spouse is blind; otherwise 0
Datatype: int
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
IRS Form Location:
2013-2016: 6251 and 1040
Input Variable Name: e00200
Description: Wages, salaries, and tips for filing unit
Datatype: float
IRS Form Location:
2013-2016: 1040 line 7
Input Variable Name: e00200p
Description: Wages, salaries, and tips for taxpayer
Datatype: float
IRS Form Location:
2013-2016: 1040 line 7 component
Input Variable Name: e00200s
Description: Wages, salaries, and tips for spouse
Datatype: float
IRS Form Location:
2013-2016: 1040 line 7 component
Input Variable Name: e00300
Description: Taxable interest income
Datatype: float
IRS Form Location:
2013-2016: 1040 line 8a
Input Variable Name: e00400
Description: Tax-exempt interest income
Datatype: float
IRS Form Location:
2013-2016: 1040 line 8b
Input Variable Name: e00600
Description: Ordinary dividends included in AGI
Datatype: float
IRS Form Location:
2013-2016: 1040 line 9a
Input Variable Name: e00650
Description: Qualified dividends included in ordinary dividends
Datatype: float
IRS Form Location:
2013-2016: 1040 line 9b
Input Variable Name: e00700
Description: Taxable refunds of state and local income taxes
Datatype: float
IRS Form Location:
2013-2016: 1040 line 10
Input Variable Name: e00800
Description: Alimony received
Datatype: float
IRS Form Location:
2013-2016: 1040 line 11
Input Variable Name: e00900
Description: Sch C business net profit/loss for filing unit
Datatype: float
IRS Form Location:
2013-2016: 1040 line 12
Input Variable Name: e00900p
Description: Sch C business net profit/loss for taxpayer
Datatype: float
IRS Form Location:
2013-2016: 1040 line 12 component
Input Variable Name: e00900s
Description: Sch C business net profit/loss for spouse
Datatype: float
IRS Form Location:
2013-2016: 1040 line 12 component
Input Variable Name: e01100
Description: Capital gain distributions not reported on Sch D
Datatype: float
IRS Form Location:
2013-2016: 1040 line 13
Input Variable Name: e01200
Description: Other net gain/loss from Form 4797
Datatype: float
IRS Form Location:
2013-2016: 1040 line 14
Input Variable Name: e01400
Description: Taxable IRA distributions
Datatype: float
IRS Form Location:
2013-2016: 1040 line 15b
Input Variable Name: e01500
Description: Pensions and annuities
Datatype: float
IRS Form Location:
2013-2016: 1040 line 16a
Input Variable Name: e01700
Description: Taxable pensions and annuities
Datatype: float
IRS Form Location:
2013-2016: 1040 line 16b
Input Variable Name: e02000
Description: Sch E rental, royalty, S-corp, etc, income/loss
Datatype: float
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
IRS Form Location:
2013-2016: 1040 line 18
Input Variable Name: e02100p
Description: Farm net income/loss for taxpayer
Datatype: float
IRS Form Location:
2013-2016: 1040 line 18 component
Input Variable Name: e02100s
Description: Farm net income/loss for spouse
Datatype: float
IRS Form Location:
2013-2016: 1040 line 18 component
Input Variable Name: e02300
Description: Unemployment compensation benefits
Datatype: float
IRS Form Location:
2013-2016: 1040 line 19
Input Variable Name: e02400
Description: Total social security benefits
Datatype: float
IRS Form Location:
2013-2016: 1040 line 20a
Input Variable Name: e03150
Description: Total deductible IRA contributions
Datatype: float
IRS Form Location:
2013-2016: 1040 line 32
Input Variable Name: e03210
Description: Student loan interest
Datatype: float
IRS Form Location:
2013-2016: 1040 line 33
Input Variable Name: e03220
Description: Educator expenses
Datatype: float
IRS Form Location:
2013-2016: 1040 line 23
Input Variable Name: e03230
Description: Tuition and fees from Form 8917
Datatype: float
IRS Form Location:
2013-2016: 1040 line 34
Input Variable Name: e03240
Description: Domestic production activities from Form 8903
Datatype: float
IRS Form Location:
2013-2016: 1040 line 35
Input Variable Name: e03270
Description: Self-employed health insurance deduction
Datatype: float
IRS Form Location:
2013-2016: 1040 line 29
Input Variable Name: e03290
Description: Health savings account deduction from Form 8889
Datatype: float
IRS Form Location:
2013-2016: 1040 line 25
Input Variable Name: e03300
Description: Contributions to SEP, SIMPLE and qualified plans
Datatype: float
IRS Form Location:
2013-2016: 1040 line 28
Input Variable Name: e03400
Description: Penalty on early withdrawal of savings
Datatype: float
IRS Form Location:
2013-2016: 1040 line 30
Input Variable Name: e03500
Description: Alimony paid
Datatype: float
IRS Form Location:
2013-2016: 1040 line 31a
Input Variable Name: e07240
Description: Retirement savings contributions credit from Form 8880
Datatype: float
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
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
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
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
IRS Form Location:
2013-2013: 1040 line 53b
2014-2016: 1040 line 54b
Input Variable Name: e09700
Description: Recapture of Investment Credit
Datatype: float
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
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
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
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
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
IRS Form Location:
2013-2016: 1040 Sch A line 5
Input Variable Name: e18500
Description: Sch A: Real-estate taxes paid
Datatype: float
IRS Form Location:
2013-2016: 1040 Sch A line 6
Input Variable Name: e19200
Description: Sch A: Interest paid
Datatype: float
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
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
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
IRS Form Location:
2013-2016: 1040 Sch A line 24
Input Variable Name: e20500
Description: Sch A: Net casualty or theft loss
Datatype: float
IRS Form Location:
2013-2016: 1040 Sch A line 20
Input Variable Name: e24515
Description: Sch D: Un-Recaptured Section 1250 Gain
Datatype: float
IRS Form Location:
2013-2016: 1040 Sch D line 19
Input Variable Name: e24518
Description: Sch D: 28% Rate Gain or Loss
Datatype: float
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
Datatype: float
IRS Form Location:
2013-2016: 1040 Sch E line 32
Input Variable Name: e27200
Description: Sch E: Farm rent net income or loss
Datatype: float
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
IRS Form Location:
2013-2016: 2441 line 3
Input Variable Name: e58990
Description: Investment income elected amount from Form 4952
Datatype: float
IRS Form Location:
2013-2016: 4952 line 4g
Input Variable Name: e62900
Description: Alternative Minimum Tax foreign tax credit from Form 6251
Datatype: float
IRS Form Location:
2013-2016: 6251 line 32
Input Variable Name: e87530
Description: Adjusted qualified lifetime learning expenses for all students
Datatype: float
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
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
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
IRS Form Location:
2013-2016: 6251
Input Variable Name: filer
Description: 1 if filing unit in IRS-SOI PUF sample; 0 if from CPS sample
Datatype: int
IRS Form Location:
2013-2016: sample construction info
Input Variable Name: n1821
Description: Number of people over 18 and under 21 years old in the filing unit
Datatype: int
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
IRS Form Location:
2013-2016: imputed from CPS data
Input Variable Name: n24
Description: Number of children eligible for Child Tax Credit
Datatype: int
IRS Form Location:
2013-2016: imputed from CPS data
Input Variable Name: nu05
Description: Number of dependents under 5 years old
Datatype: float
IRS Form Location:
2013-2016: imputed from CPS data
Input Variable Name: nu13
Description: Number of dependents under 13 years old
Datatype: int
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
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
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
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
IRS Form Location:
2013-2016: 1040 Sch D line 15
Input Variable Name: p25470
Description: Sch E: Royalty depletion and/or rental depreciation
Datatype: float
IRS Form Location:
2013-2016: 1040 Sch E line 18
Input Variable Name: p87521
Description: Total tentative AmOppCredit amount for all students
Datatype: float
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
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
IRS Form Location:
2013-2016: 1040 line 6a
Input Variable Name: EIC
Description: number of EIC qualifying children (range: 0 to 3)
Datatype: int
IRS Form Location:
2013-2016: 1040 Sch EIC
Input Variable Name: FLPDYR
Description: Tax filing year
Datatype: int
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
IRS Form Location:
2013-2016: 1040 lines 1-5
Input Variable Name: MIDR
Description: 1 if separately filing spouse itemizes; otherwise 0
Datatype: int
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
IRS Form Location:
2013-2016: private info
Input Variable Name: XTOT
Description: Total number of exemptions for filing unit
Datatype: int
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
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
IRS Form Location:
2013-2016: imputed from CPS data
Input Variable Name: agi_bin
Description: Historical AGI category used in data extrapolation
Datatype: int
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
IRS Form Location:
2013-2016: 1040 line 39a
Input Variable Name: blind_spouse
Description: 1 if spouse is blind; otherwise 0
Datatype: int
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
IRS Form Location:
2013-2016: 6251 and 1040
Input Variable Name: e00200
Description: Wages, salaries, and tips for filing unit
Datatype: float
IRS Form Location:
2013-2016: 1040 line 7
Input Variable Name: e00200p
Description: Wages, salaries, and tips for taxpayer
Datatype: float
IRS Form Location:
2013-2016: 1040 line 7 component
Input Variable Name: e00200s
Description: Wages, salaries, and tips for spouse
Datatype: float
IRS Form Location:
2013-2016: 1040 line 7 component
Input Variable Name: e00300
Description: Taxable interest income
Datatype: float
IRS Form Location:
2013-2016: 1040 line 8a
Input Variable Name: e00400
Description: Tax-exempt interest income
Datatype: float
IRS Form Location:
2013-2016: 1040 line 8b
Input Variable Name: e00600
Description: Ordinary dividends included in AGI
Datatype: float
IRS Form Location:
2013-2016: 1040 line 9a
Input Variable Name: e00650
Description: Qualified dividends included in ordinary dividends
Datatype: float
IRS Form Location:
2013-2016: 1040 line 9b
Input Variable Name: e00700
Description: Taxable refunds of state and local income taxes
Datatype: float
IRS Form Location:
2013-2016: 1040 line 10
Input Variable Name: e00800
Description: Alimony received
Datatype: float
IRS Form Location:
2013-2016: 1040 line 11
Input Variable Name: e00900
Description: Sch C business net profit/loss for filing unit
Datatype: float
IRS Form Location:
2013-2016: 1040 line 12
Input Variable Name: e00900p
Description: Sch C business net profit/loss for taxpayer
Datatype: float
IRS Form Location:
2013-2016: 1040 line 12 component
Input Variable Name: e00900s
Description: Sch C business net profit/loss for spouse
Datatype: float
IRS Form Location:
2013-2016: 1040 line 12 component
Input Variable Name: e01100
Description: Capital gain distributions not reported on Sch D
Datatype: float
IRS Form Location:
2013-2016: 1040 line 13
Input Variable Name: e01200
Description: Other net gain/loss from Form 4797
Datatype: float
IRS Form Location:
2013-2016: 1040 line 14
Input Variable Name: e01400
Description: Taxable IRA distributions
Datatype: float
IRS Form Location:
2013-2016: 1040 line 15b
Input Variable Name: e01500
Description: Pensions and annuities
Datatype: float
IRS Form Location:
2013-2016: 1040 line 16a
Input Variable Name: e01700
Description: Taxable pensions and annuities
Datatype: float
IRS Form Location:
2013-2016: 1040 line 16b
Input Variable Name: e02000
Description: Sch E rental, royalty, S-corp, etc, income/loss
Datatype: float
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
IRS Form Location:
2013-2016: 1040 line 18
Input Variable Name: e02100p
Description: Farm net income/loss for taxpayer
Datatype: float
IRS Form Location:
2013-2016: 1040 line 18 component
Input Variable Name: e02100s
Description: Farm net income/loss for spouse
Datatype: float
IRS Form Location:
2013-2016: 1040 line 18 component
Input Variable Name: e02300
Description: Unemployment compensation benefits
Datatype: float
IRS Form Location:
2013-2016: 1040 line 19
Input Variable Name: e02400
Description: Total social security benefits
Datatype: float
IRS Form Location:
2013-2016: 1040 line 20a
Input Variable Name: e03150
Description: Total deductible IRA contributions
Datatype: float
IRS Form Location:
2013-2016: 1040 line 32
Input Variable Name: e03210
Description: Student loan interest
Datatype: float
IRS Form Location:
2013-2016: 1040 line 33
Input Variable Name: e03220
Description: Educator expenses
Datatype: float
IRS Form Location:
2013-2016: 1040 line 23
Input Variable Name: e03230
Description: Tuition and fees from Form 8917
Datatype: float
IRS Form Location:
2013-2016: 1040 line 34
Input Variable Name: e03240
Description: Domestic production activities from Form 8903
Datatype: float
IRS Form Location:
2013-2016: 1040 line 35
Input Variable Name: e03270
Description: Self-employed health insurance deduction
Datatype: float
IRS Form Location:
2013-2016: 1040 line 29
Input Variable Name: e03290
Description: Health savings account deduction from Form 8889
Datatype: float
IRS Form Location:
2013-2016: 1040 line 25
Input Variable Name: e03300
Description: Contributions to SEP, SIMPLE and qualified plans
Datatype: float
IRS Form Location:
2013-2016: 1040 line 28
Input Variable Name: e03400
Description: Penalty on early withdrawal of savings
Datatype: float
IRS Form Location:
2013-2016: 1040 line 30
Input Variable Name: e03500
Description: Alimony paid
Datatype: float
IRS Form Location:
2013-2016: 1040 line 31a
Input Variable Name: e07240
Description: Retirement savings contributions credit from Form 8880
Datatype: float
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
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
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
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
IRS Form Location:
2013-2013: 1040 line 53b
2014-2016: 1040 line 54b
Input Variable Name: e09700
Description: Recapture of Investment Credit
Datatype: float
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
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
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
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
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
IRS Form Location:
2013-2016: 1040 Sch A line 5
Input Variable Name: e18500
Description: Sch A: Real-estate taxes paid
Datatype: float
IRS Form Location:
2013-2016: 1040 Sch A line 6
Input Variable Name: e19200
Description: Sch A: Interest paid
Datatype: float
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
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
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
IRS Form Location:
2013-2016: 1040 Sch A line 24
Input Variable Name: e24515
Description: Sch D: Un-Recaptured Section 1250 Gain
Datatype: float
IRS Form Location:
2013-2016: 1040 Sch D line 19
Input Variable Name: e24518
Description: Sch D: 28% Rate Gain or Loss
Datatype: float
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
Datatype: float
IRS Form Location:
2013-2016: 1040 Sch E line 32
Input Variable Name: e27200
Description: Sch E: Farm rent net income or loss
Datatype: float
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
IRS Form Location:
2013-2016: 2441 line 3
Input Variable Name: e58990
Description: Investment income elected amount from Form 4952
Datatype: float
IRS Form Location:
2013-2016: 4952 line 4g
Input Variable Name: e62900
Description: Alternative Minimum Tax foreign tax credit from Form 6251
Datatype: float
IRS Form Location:
2013-2016: 6251 line 32
Input Variable Name: e87530
Description: Adjusted qualified lifetime learning expenses for all students
Datatype: float
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
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
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
IRS Form Location:
2013-2016: 6251
Input Variable Name: filer
Description: 1 if filing unit in IRS-SOI PUF sample; 0 if from CPS sample
Datatype: int
IRS Form Location:
2013-2016: sample construction info
Input Variable Name: g20500
Description: Sch A: Gross (before 10% AGI disregard) casualty or theft loss
Datatype: float
IRS Form Location:
2013-2016: 1040 Sch A line 20 before disregard subtracted
Input Variable Name: n1821
Description: Number of people over 18 and under 21 years old in the filing unit
Datatype: int
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
IRS Form Location:
2013-2016: imputed from CPS data
Input Variable Name: n24
Description: Number of children eligible for Child Tax Credit
Datatype: int
IRS Form Location:
2013-2016: imputed from CPS data
Input Variable Name: nu05
Description: Number of dependents under 5 years old
Datatype: float
IRS Form Location:
2013-2016: imputed from CPS data
Input Variable Name: nu13
Description: Number of dependents under 13 years old
Datatype: int
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
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
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
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
IRS Form Location:
2013-2016: 1040 Sch D line 15
Input Variable Name: p25470
Description: Sch E: Royalty depletion and/or rental depreciation
Datatype: float
IRS Form Location:
2013-2016: 1040 Sch E line 18
Input Variable Name: p87521
Description: Total tentative AmOppCredit amount for all students
Datatype: float
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
IRS Form Location:
2013-2016: not used in filing unit tax calculations
Back to Section Contents Back to Document Contents
@@ -977,7 +977,7 @@Output Variable Name: ID_Casualty_frt_in_pufcsv_year
Description: Itemized deduction casualty loss disregard as a fraction of AGI
Datatype: unchanging_float
IRS Form Location:
2013-2016: 1040 Sch A
Output Variable Name: aftertax_income
Description: After tax income is equal to expanded_income minus combined
Datatype: float
IRS Form Location:
Output Variable Name: c00100
Description: Adjusted Gross Income (AGI)
Datatype: float
IRS Form Location:
2013-2016: 1040 line 37
Output Variable Name: c01000
Description:
Datatype: float
IRS Form Location:
Output Variable Name: c02500
Description: Social security benefits included in AGI
Datatype: float
IRS Form Location:
2013-2016: 1040 line 20b
Output Variable Name: c02900
Description: Total of all income adjustments to get AGI
Datatype: float
IRS Form Location:
2013-2016: 1040 line 36
Output Variable Name: c02900_in_ei
Description:
Datatype: float
IRS Form Location:
Output Variable Name: c03260
Description:
Datatype: float
IRS Form Location:
Output Variable Name: c04470
Description: Itemized deductions after phase-out (zero for non-itemizers)
Datatype: float
IRS Form Location:
2013-2016: 1040 line 40
Output Variable Name: c04600
Description: Personal exemptions after phase-out
Datatype: float
IRS Form Location:
2013-2016: 1040 line 42
Output Variable Name: c04800
Description: Regular taxable income
Datatype: float
IRS Form Location:
2013-2016: 1040 line 43
Output Variable Name: c05200
Description: Tax amount from Sch X,Y,X tables
Datatype: float
IRS Form Location:
Output Variable Name: c05700
Description:
Datatype: float
IRS Form Location:
Output Variable Name: c05800
Description: Total (regular + AMT) income tax liability before credits (equals taxbc plus c09600)
Datatype: float
IRS Form Location:
2013-2013: 1040 line 46
2014-2016: 1040 line 47
Output Variable Name: c07100
Description: Total non-refundable credits used to reduce positive tax liability
Datatype: float
IRS Form Location:
2013-2013: 1040 line 46 minus 1040 line 55
2014-2016: 1040 line 47 minus 1040 line 56
Output Variable Name: c07180
Description: Credit for child and dependent care expenses from Form 2441
Datatype: float
IRS Form Location:
2013-2013: 1040 line 48
2014-2016: 1040 line 49
Output Variable Name: c07200
Description: Schedule R credit for the elderly and the disabled
Datatype: float
IRS Form Location:
Output Variable Name: c07220
Description: Child tax credit (adjusted) from Form 8812
Datatype: float
IRS Form Location:
2013-2013: 1040 line 51
2014-2016: 1040 line 52
Output Variable Name: c07230
Description: Education tax credits non-refundable amount from Form 8863 (includes c87668)
Datatype: float
IRS Form Location:
2013-2013: 8863 line 19 and 1040 line 49
2014-2016: 8863 line 19 and 1040 line 50
Output Variable Name: c07240
Description:
Datatype: float
IRS Form Location:
Output Variable Name: c07260
Description:
Datatype: float
IRS Form Location:
Output Variable Name: c07300
Description:
Datatype: float
IRS Form Location:
Output Variable Name: c07400
Description:
Datatype: float
IRS Form Location:
Output Variable Name: c07600
Description:
Datatype: float
IRS Form Location:
Output Variable Name: c08000
Description:
Datatype: float
IRS Form Location:
Output Variable Name: c09200
Description: Income tax liability (including othertaxes) after non-refundable credits are used, but before refundable credits are applied
Datatype: float
IRS Form Location:
2013-2013: 1040 line 61
2014-2016: 1040 line 63
Output Variable Name: c09600
Description: Alternative Minimum Tax (AMT) liability
Datatype: float
IRS Form Location:
2013-2016: 1040 line 45
Output Variable Name: c10960
Description: American Opportunity Credit refundable amount from Form 8863
Datatype: float
IRS Form Location:
2013-2013: 8863 line 8 and 1040 line 66
2014-2016: 8863 line 8 and 1040 line 68
Output Variable Name: c11070
Description: Child tax credit (refunded) from Form 8812
Datatype: float
IRS Form Location:
2013-2013: 1040 line 65
2014-2016: 1040 line 67
Output Variable Name: c17000
Description: Sch A: Medical expenses deducted
Datatype: float
IRS Form Location:
Output Variable Name: c18300
Description: Sch A: State and local taxes deducted
Datatype: float
IRS Form Location:
Output Variable Name: c19200
Description: Sch A: Interest deducted
Datatype: float
IRS Form Location:
Output Variable Name: c19700
Description: Sch A: Charity contributions deducted
Datatype: float
IRS Form Location:
Output Variable Name: c20500
Description: Sch A: Net casualty or theft loss deducted
Datatype: float
IRS Form Location:
Output Variable Name: c20800
Description: Sch A: Net limited miscellaneous deductions deducted
Datatype: float
IRS Form Location:
Output Variable Name: c21040
Description: Itemized deductions that are phased out
Datatype: float
IRS Form Location:
Output Variable Name: c21060
Description: Itemized deductions before phase-out (zero for non-itemizers)
Datatype: float
IRS Form Location:
Output Variable Name: c23650
Description:
Datatype: float
IRS Form Location:
Output Variable Name: c59660
Description:
Datatype: float
IRS Form Location:
Output Variable Name: c62100
Description: Alternative Minimum Tax (AMT) taxable income
Datatype: float
IRS Form Location:
2013-2016: 6251 line 28
Output Variable Name: c87668
Description: American Opportunity Credit non-refundable amount from Form 8863 (included in c07230)
Datatype: float
IRS Form Location:
Output Variable Name: care_deduction
Description:
Datatype: float
IRS Form Location:
Output Variable Name: combined
Description: Sum of iitax and payrolltax and lumpsum_tax
Datatype: float
IRS Form Location:
Output Variable Name: ctc_new
Description:
Datatype: float
IRS Form Location:
Output Variable Name: dep_credit
Description:
Datatype: float
IRS Form Location:
Output Variable Name: dwks10
Description:
Datatype: float
IRS Form Location:
Output Variable Name: dwks13
Description:
Datatype: float
IRS Form Location:
Output Variable Name: dwks14
Description:
Datatype: float
IRS Form Location:
Output Variable Name: dwks19
Description:
Datatype: float
IRS Form Location:
Output Variable Name: earned
Description:
Datatype: float
IRS Form Location:
Output Variable Name: earned_p
Description:
Datatype: float
IRS Form Location:
Output Variable Name: earned_s
Description:
Datatype: float
IRS Form Location:
Output Variable Name: eitc
Description: Earned Income Credit
Datatype: float
IRS Form Location:
2013-2013: 1040 line 64a
2014-2016: 1040 line 66a
Output Variable Name: exact
Description:
Datatype: int
IRS Form Location:
Output Variable Name: expanded_income
Description: Broad income measure
Datatype: float
IRS Form Location:
Output Variable Name: fstax
Description:
Datatype: float
IRS Form Location:
Output Variable Name: iitax
Description: Total federal individual income tax liability; appears as INCTAX variable in tc CLI minimal output
Datatype: float
IRS Form Location:
2013-2013: 1040 line 61 minus line 56 minus line 60a
2014-2016: 1040 line 63 minus line 57 minus line 62a
Output Variable Name: invinc_agi_ec
Description:
Datatype: float
IRS Form Location:
Output Variable Name: invinc_ec_base
Description:
Datatype: float
IRS Form Location:
Output Variable Name: lumpsum_tax
Description: Lumpsum (or head) tax; appears as LSTAX variable in tc CLI minimal output
Datatype: float
IRS Form Location:
Output Variable Name: mtr_inctax
Description: Marginal income tax rate (in percentage terms) on extra taxpayer earnings (e00200p)
Datatype: float
IRS Form Location:
Output Variable Name: mtr_paytax
Description: Marginal payroll tax rate (in percentage terms) on extra taxpayer earnings (e00200p)
Datatype: float
IRS Form Location:
Output Variable Name: niit
Description: Net Investment Income Tax from Form 8960
Datatype: float
IRS Form Location:
2013-2013: 1040 line 60b
2014-2016: 1040 line 62b
Output Variable Name: nontaxable_ubi
Description: Amount of UBI benefit excluded from AGI
Datatype: float
IRS Form Location:
Output Variable Name: num
Description: 2 when MARS is 2 (married filing jointly); otherwise 1
Datatype: int
IRS Form Location:
2013-2016: 1040 lines 1-5
Output Variable Name: othertaxes
Description: Other taxes: sum of niit, e09700, e09800 and e09900 (included in c09200)
Datatype: float
IRS Form Location:
2013-2013: sum of 1040 lines 57 through 60
2014-2016: sum of 1040 lines 58 through 62
Output Variable Name: payrolltax
Description: Total (employee + employer) payroll tax liability; appears as PAYTAX variable in tc CLI minimal output (payrolltax = ptax_was + setax + ptax_amc)
Datatype: float
IRS Form Location:
2013-2013: OASDI+HI FICA plus 1040 lines 56 and 60a
2014-2016: OASDI+HI FICA plus 1040 lines 57 and 62a
Output Variable Name: personal_credit
Description:
Datatype: float
IRS Form Location:
Output Variable Name: pre_c04600
Description: Personal exemption before phase-out
Datatype: float
IRS Form Location:
Output Variable Name: prectc
Description:
Datatype: float
IRS Form Location:
Output Variable Name: ptax_amc
Description: Additional Medicare Tax from Form 8959 (included in payrolltax)
Datatype: float
IRS Form Location:
2013-2013: 1040 line 60a
2014-2016: 1040 line 62a
Output Variable Name: ptax_oasdi
Description: Employee + employer OASDI FICA tax plus self-employment tax (excludes HI FICA so positive ptax_oasdi is less than ptax_was plus setax)
Datatype: float
IRS Form Location:
2013-2013: OASDI FICA plus 1040 line 56
2014-2016: OASDI FICA plus 1040 line 57
Output Variable Name: ptax_was
Description: Employee + employer OASDI + HI FICA tax
Datatype: float
IRS Form Location:
2013-2013: OASDHI FICA
2014-2016: OASDHI FICA
Output Variable Name: refund
Description: Total refundable income tax credits
Datatype: float
IRS Form Location:
Output Variable Name: sep
Description: 2 when MARS is 3 (married filing separately); otherwise 1
Datatype: int
IRS Form Location:
2013-2016: 1040 lines 1-5
Output Variable Name: setax
Description: Self-employment tax
Datatype: float
IRS Form Location:
2013-2013: 1040 line 56
2014-2016: 1040 line 57
Output Variable Name: sey
Description:
Datatype: float
IRS Form Location:
Output Variable Name: standard
Description: Standard deduction (zero for itemizers)
Datatype: float
IRS Form Location:
2013-2016: 1040 line 40
Output Variable Name: surtax
Description:
Datatype: float
IRS Form Location:
Output Variable Name: taxable_ubi
Description: Amount of UBI benefit included in AGI
Datatype: float
IRS Form Location:
Output Variable Name: taxbc
Description: Regular tax on regular taxable income before credits
Datatype: float
IRS Form Location:
2013-2016: 1040 line 44
Output Variable Name: ubi
Description:
Datatype: float
IRS Form Location:
Output Variable Name: ymod
Description:
Datatype: float
IRS Form Location:
Output Variable Name: ymod1
Description:
Datatype: float
IRS Form Location:
Output Variable Name: aftertax_income
Description: After tax income is equal to expanded_income minus combined
Datatype: float
IRS Form Location:
Output Variable Name: c00100
Description: Adjusted Gross Income (AGI)
Datatype: float
IRS Form Location:
2013-2016: 1040 line 37
Output Variable Name: c01000
Description:
Datatype: float
IRS Form Location:
Output Variable Name: c02500
Description: Social security benefits included in AGI
Datatype: float
IRS Form Location:
2013-2016: 1040 line 20b
Output Variable Name: c02900
Description: Total of all income adjustments to get AGI
Datatype: float
IRS Form Location:
2013-2016: 1040 line 36
Output Variable Name: c02900_in_ei
Description:
Datatype: float
IRS Form Location:
Output Variable Name: c03260
Description:
Datatype: float
IRS Form Location:
Output Variable Name: c04470
Description: Itemized deductions after phase-out (zero for non-itemizers)
Datatype: float
IRS Form Location:
2013-2016: 1040 line 40
Output Variable Name: c04600
Description: Personal exemptions after phase-out
Datatype: float
IRS Form Location:
2013-2016: 1040 line 42
Output Variable Name: c04800
Description: Regular taxable income
Datatype: float
IRS Form Location:
2013-2016: 1040 line 43
Output Variable Name: c05200
Description: Tax amount from Sch X,Y,X tables
Datatype: float
IRS Form Location:
Output Variable Name: c05700
Description:
Datatype: float
IRS Form Location:
Output Variable Name: c05800
Description: Total (regular + AMT) income tax liability before credits (equals taxbc plus c09600)
Datatype: float
IRS Form Location:
2013-2013: 1040 line 46
2014-2016: 1040 line 47
Output Variable Name: c07100
Description: Total non-refundable credits used to reduce positive tax liability
Datatype: float
IRS Form Location:
2013-2013: 1040 line 46 minus 1040 line 55
2014-2016: 1040 line 47 minus 1040 line 56
Output Variable Name: c07180
Description: Credit for child and dependent care expenses from Form 2441
Datatype: float
IRS Form Location:
2013-2013: 1040 line 48
2014-2016: 1040 line 49
Output Variable Name: c07200
Description: Schedule R credit for the elderly and the disabled
Datatype: float
IRS Form Location:
Output Variable Name: c07220
Description: Child tax credit (adjusted) from Form 8812
Datatype: float
IRS Form Location:
2013-2013: 1040 line 51
2014-2016: 1040 line 52
Output Variable Name: c07230
Description: Education tax credits non-refundable amount from Form 8863 (includes c87668)
Datatype: float
IRS Form Location:
2013-2013: 8863 line 19 and 1040 line 49
2014-2016: 8863 line 19 and 1040 line 50
Output Variable Name: c07240
Description:
Datatype: float
IRS Form Location:
Output Variable Name: c07260
Description:
Datatype: float
IRS Form Location:
Output Variable Name: c07300
Description:
Datatype: float
IRS Form Location:
Output Variable Name: c07400
Description:
Datatype: float
IRS Form Location:
Output Variable Name: c07600
Description:
Datatype: float
IRS Form Location:
Output Variable Name: c08000
Description:
Datatype: float
IRS Form Location:
Output Variable Name: c09200
Description: Income tax liability (including othertaxes) after non-refundable credits are used, but before refundable credits are applied
Datatype: float
IRS Form Location:
2013-2013: 1040 line 61
2014-2016: 1040 line 63
Output Variable Name: c09600
Description: Alternative Minimum Tax (AMT) liability
Datatype: float
IRS Form Location:
2013-2016: 1040 line 45
Output Variable Name: c10960
Description: American Opportunity Credit refundable amount from Form 8863
Datatype: float
IRS Form Location:
2013-2013: 8863 line 8 and 1040 line 66
2014-2016: 8863 line 8 and 1040 line 68
Output Variable Name: c11070
Description: Child tax credit (refunded) from Form 8812
Datatype: float
IRS Form Location:
2013-2013: 1040 line 65
2014-2016: 1040 line 67
Output Variable Name: c17000
Description: Sch A: Medical expenses deducted
Datatype: float
IRS Form Location:
Output Variable Name: c18300
Description: Sch A: State and local taxes deducted
Datatype: float
IRS Form Location:
Output Variable Name: c19200
Description: Sch A: Interest deducted
Datatype: float
IRS Form Location:
Output Variable Name: c19700
Description: Sch A: Charity contributions deducted
Datatype: float
IRS Form Location:
Output Variable Name: c20500
Description: Sch A: Net casualty or theft loss deducted
Datatype: float
IRS Form Location:
Output Variable Name: c20800
Description: Sch A: Net limited miscellaneous deductions deducted
Datatype: float
IRS Form Location:
Output Variable Name: c21040
Description: Itemized deductions that are phased out
Datatype: float
IRS Form Location:
Output Variable Name: c21060
Description: Itemized deductions before phase-out (zero for non-itemizers)
Datatype: float
IRS Form Location:
Output Variable Name: c23650
Description:
Datatype: float
IRS Form Location:
Output Variable Name: c59660
Description:
Datatype: float
IRS Form Location:
Output Variable Name: c62100
Description: Alternative Minimum Tax (AMT) taxable income
Datatype: float
IRS Form Location:
2013-2016: 6251 line 28
Output Variable Name: c87668
Description: American Opportunity Credit non-refundable amount from Form 8863 (included in c07230)
Datatype: float
IRS Form Location:
Output Variable Name: care_deduction
Description:
Datatype: float
IRS Form Location:
Output Variable Name: combined
Description: Sum of iitax and payrolltax and lumpsum_tax
Datatype: float
IRS Form Location:
Output Variable Name: ctc_new
Description:
Datatype: float
IRS Form Location:
Output Variable Name: dep_credit
Description:
Datatype: float
IRS Form Location:
Output Variable Name: dwks10
Description:
Datatype: float
IRS Form Location:
Output Variable Name: dwks13
Description:
Datatype: float
IRS Form Location:
Output Variable Name: dwks14
Description:
Datatype: float
IRS Form Location:
Output Variable Name: dwks19
Description:
Datatype: float
IRS Form Location:
Output Variable Name: earned
Description:
Datatype: float
IRS Form Location:
Output Variable Name: earned_p
Description:
Datatype: float
IRS Form Location:
Output Variable Name: earned_s
Description:
Datatype: float
IRS Form Location:
Output Variable Name: eitc
Description: Earned Income Credit
Datatype: float
IRS Form Location:
2013-2013: 1040 line 64a
2014-2016: 1040 line 66a
Output Variable Name: exact
Description:
Datatype: int
IRS Form Location:
Output Variable Name: expanded_income
Description: Broad income measure
Datatype: float
IRS Form Location:
Output Variable Name: fstax
Description:
Datatype: float
IRS Form Location:
Output Variable Name: iitax
Description: Total federal individual income tax liability; appears as INCTAX variable in tc CLI minimal output
Datatype: float
IRS Form Location:
2013-2013: 1040 line 61 minus line 56 minus line 60a
2014-2016: 1040 line 63 minus line 57 minus line 62a
Output Variable Name: invinc_agi_ec
Description:
Datatype: float
IRS Form Location:
Output Variable Name: invinc_ec_base
Description:
Datatype: float
IRS Form Location:
Output Variable Name: lumpsum_tax
Description: Lumpsum (or head) tax; appears as LSTAX variable in tc CLI minimal output
Datatype: float
IRS Form Location:
Output Variable Name: max_personal_credit
Description:
Datatype: float
IRS Form Location:
Output Variable Name: mtr_inctax
Description: Marginal income tax rate (in percentage terms) on extra taxpayer earnings (e00200p)
Datatype: float
IRS Form Location:
Output Variable Name: mtr_paytax
Description: Marginal payroll tax rate (in percentage terms) on extra taxpayer earnings (e00200p)
Datatype: float
IRS Form Location:
Output Variable Name: niit
Description: Net Investment Income Tax from Form 8960
Datatype: float
IRS Form Location:
2013-2013: 1040 line 60b
2014-2016: 1040 line 62b
Output Variable Name: nontaxable_ubi
Description: Amount of UBI benefit excluded from AGI
Datatype: float
IRS Form Location:
Output Variable Name: num
Description: 2 when MARS is 2 (married filing jointly); otherwise 1
Datatype: int
IRS Form Location:
2013-2016: 1040 lines 1-5
Output Variable Name: othertaxes
Description: Other taxes: sum of niit, e09700, e09800 and e09900 (included in c09200)
Datatype: float
IRS Form Location:
2013-2013: sum of 1040 lines 57 through 60
2014-2016: sum of 1040 lines 58 through 62
Output Variable Name: payrolltax
Description: Total (employee + employer) payroll tax liability; appears as PAYTAX variable in tc CLI minimal output (payrolltax = ptax_was + setax + ptax_amc)
Datatype: float
IRS Form Location:
2013-2013: OASDI+HI FICA plus 1040 lines 56 and 60a
2014-2016: OASDI+HI FICA plus 1040 lines 57 and 62a
Output Variable Name: personal_credit
Description:
Datatype: float
IRS Form Location:
Output Variable Name: pre_c04600
Description: Personal exemption before phase-out
Datatype: float
IRS Form Location:
Output Variable Name: prectc
Description:
Datatype: float
IRS Form Location:
Output Variable Name: ptax_amc
Description: Additional Medicare Tax from Form 8959 (included in payrolltax)
Datatype: float
IRS Form Location:
2013-2013: 1040 line 60a
2014-2016: 1040 line 62a
Output Variable Name: ptax_oasdi
Description: Employee + employer OASDI FICA tax plus self-employment tax (excludes HI FICA so positive ptax_oasdi is less than ptax_was plus setax)
Datatype: float
IRS Form Location:
2013-2013: OASDI FICA plus 1040 line 56
2014-2016: OASDI FICA plus 1040 line 57
Output Variable Name: ptax_was
Description: Employee + employer OASDI + HI FICA tax
Datatype: float
IRS Form Location:
2013-2013: OASDHI FICA
2014-2016: OASDHI FICA
Output Variable Name: refund
Description: Total refundable income tax credits
Datatype: float
IRS Form Location:
Output Variable Name: sep
Description: 2 when MARS is 3 (married filing separately); otherwise 1
Datatype: int
IRS Form Location:
2013-2016: 1040 lines 1-5
Output Variable Name: setax
Description: Self-employment tax
Datatype: float
IRS Form Location:
2013-2013: 1040 line 56
2014-2016: 1040 line 57
Output Variable Name: sey
Description:
Datatype: float
IRS Form Location:
Output Variable Name: standard
Description: Standard deduction (zero for itemizers)
Datatype: float
IRS Form Location:
2013-2016: 1040 line 40
Output Variable Name: surtax
Description:
Datatype: float
IRS Form Location:
Output Variable Name: taxable_ubi
Description: Amount of UBI benefit included in AGI
Datatype: float
IRS Form Location:
Output Variable Name: taxbc
Description: Regular tax on regular taxable income before credits
Datatype: float
IRS Form Location:
2013-2016: 1040 line 44
Output Variable Name: ubi
Description:
Datatype: float
IRS Form Location:
Output Variable Name: ymod
Description:
Datatype: float
IRS Form Location:
Output Variable Name: ymod1
Description:
Datatype: float
IRS Form Location:
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@@ -1028,7 +1028,7 @@Response Parameter — Growdiff
tc Name: _ABOOK
Long Name: ABOOK additive difference from default projection
Description: Default projection is in growfactors.csv file. ABOOK extrapolates input variables: e07300 and e07400.
Default Value:
2013: 0.0
Response Parameter — Growdiff
tc Name: _ACGNS
Long Name: ACGNS additive difference from default projection
Description: Default projection is in growfactors.csv file. ACGNS extrapolates input variables: e01200, p22250, p23250, e24515 and e24518.
Default Value:
2013: 0.0
Response Parameter — Growdiff
tc Name: _ACPIM
Long Name: ACPIM additive difference from default projection
Description: Default projection is in growfactors.csv file. ACPIM extrapolates input variables: e03270, e03290 and e17500.
Default Value:
2013: 0.0
Response Parameter — Growdiff
tc Name: _ACPIU
Long Name: ACPIU additive difference from default projection
Description: Default projection is in growfactors.csv file. ACPIU is the price inflation rate used to inflate many policy parameters.
Default Value:
2013: 0.0
Response Parameter — Growdiff
tc Name: _ADIVS
Long Name: ADIVS additive difference from default projection
Description: Default projection is in growfactors.csv file. ADIVS extrapolates input variables: e00600 and e00650.
Default Value:
2013: 0.0
Response Parameter — Growdiff
tc Name: _AINTS
Long Name: AINTS additive difference from default projection
Description: Default projection is in growfactors.csv file. AINTS extrapolates input variables: e00300 and e00400.
Default Value:
2013: 0.0
Response Parameter — Growdiff
tc Name: _AIPD
Long Name: AIPD additive difference from default projection
Description: Default projection is in growfactors.csv file. AIPD extrapolates input variables: e19200.
Default Value:
2013: 0.0
Response Parameter — Growdiff
tc Name: _ASCHCI
Long Name: ASCHCI additive difference from default projection
Description: Default projection is in growfactors.csv file. ASCHCI extrapolates input variables: e00900, e00900p and e00900s when they are positive.
Default Value:
2013: 0.0
Response Parameter — Growdiff
tc Name: _ASCHCL
Long Name: ASCHCL additive difference from default projection
Description: Default projection is in growfactors.csv file. ASCHCL extrapolates input variables: e00900, e00900p and e00900s when they are negative.
Default Value:
2013: 0.0
Response Parameter — Growdiff
tc Name: _ASCHEI
Long Name: ASCHEI additive difference from default projection
Description: Default projection is in growfactors.csv file. ASCHEI extrapolates input variables: e02000 when positive, and p25470, e26270 and e27200 for all values.
Default Value:
2013: 0.0
Response Parameter — Growdiff
tc Name: _ASCHEL
Long Name: ASCHEL additive difference from default projection
Description: Default projection is in growfactors.csv file. ASCHEL extrapolates input variable: e02000 when negative.
Default Value:
2013: 0.0
Response Parameter — Growdiff
tc Name: _ASCHF
Long Name: ASCHF additive difference from default projection
Description: Default projection is in growfactors.csv file. ASCHF extrapolates input variables: e02100, e02100p and e02100s.
Default Value:
2013: 0.0
Response Parameter — Growdiff
tc Name: _ASOCSEC
Long Name: ASOCSEC additive difference from default projection
Description: Default projection is in growfactors.csv file. ASOCSEC extrapolates input variable: e02400.
Default Value:
2013: 0.0
Response Parameter — Growdiff
tc Name: _ATXPY
Long Name: ATXPY additive difference from default projection
Description: Default projection is in growfactors.csv file. ATXPY extrapolates input variables: e00700, e00800, e01400, e01500, e01700, e03150, e03210, e03220, e03230, e03300, e03400, e03500, e07240, e07260, p08000, e09700, e09800, e09900, e11200, e18400, e18500, e19800, e20100, e20400, e20500, e07600, e32800, e58990, e62900, e87530, p87521 and cmbtp.
Default Value:
2013: 0.0
Response Parameter — Growdiff
tc Name: _AUCOMP
Long Name: AUCOMP additive difference from default projection
Description: Default projection is in growfactors.csv file. AUCOMP extrapolates input variable: e02300.
Default Value:
2013: 0.0
Response Parameter — Growdiff
tc Name: _AWAGE
Long Name: AWAGE additive difference from default projection
Description: Default projection is in growfactors.csv file. AWAGE extrapolates input variables: e00200, e00200p and e00200s. Also, AWAGE is the wage growth rate used to inflate the OASDI maximum taxable earnings policy parameter, _SS_Earnings_c.
Default Value:
2013: 0.0
Response Parameter — Growdiff
tc Name: _ABOOK
Long Name: ABOOK additive difference from default projection
Description: Default projection is in growfactors.csv file. ABOOK extrapolates input variables: e07300 and e07400.
Default Value:
2013: 0.0
Response Parameter — Growdiff
tc Name: _ACGNS
Long Name: ACGNS additive difference from default projection
Description: Default projection is in growfactors.csv file. ACGNS extrapolates input variables: e01200, p22250, p23250, e24515 and e24518.
Default Value:
2013: 0.0
Response Parameter — Growdiff
tc Name: _ACPIM
Long Name: ACPIM additive difference from default projection
Description: Default projection is in growfactors.csv file. ACPIM extrapolates input variables: e03270, e03290 and e17500.
Default Value:
2013: 0.0
Response Parameter — Growdiff
tc Name: _ACPIU
Long Name: ACPIU additive difference from default projection
Description: Default projection is in growfactors.csv file. ACPIU is the price inflation rate used to inflate many policy parameters.
Default Value:
2013: 0.0
Response Parameter — Growdiff
tc Name: _ADIVS
Long Name: ADIVS additive difference from default projection
Description: Default projection is in growfactors.csv file. ADIVS extrapolates input variables: e00600 and e00650.
Default Value:
2013: 0.0
Response Parameter — Growdiff
tc Name: _AINTS
Long Name: AINTS additive difference from default projection
Description: Default projection is in growfactors.csv file. AINTS extrapolates input variables: e00300 and e00400.
Default Value:
2013: 0.0
Response Parameter — Growdiff
tc Name: _AIPD
Long Name: AIPD additive difference from default projection
Description: Default projection is in growfactors.csv file. AIPD extrapolates input variables: e19200.
Default Value:
2013: 0.0
Response Parameter — Growdiff
tc Name: _ASCHCI
Long Name: ASCHCI additive difference from default projection
Description: Default projection is in growfactors.csv file. ASCHCI extrapolates input variables: e00900, e00900p and e00900s when they are positive.
Default Value:
2013: 0.0
Response Parameter — Growdiff
tc Name: _ASCHCL
Long Name: ASCHCL additive difference from default projection
Description: Default projection is in growfactors.csv file. ASCHCL extrapolates input variables: e00900, e00900p and e00900s when they are negative.
Default Value:
2013: 0.0
Response Parameter — Growdiff
tc Name: _ASCHEI
Long Name: ASCHEI additive difference from default projection
Description: Default projection is in growfactors.csv file. ASCHEI extrapolates input variables: e02000 when positive, and p25470, e26270 and e27200 for all values.
Default Value:
2013: 0.0
Response Parameter — Growdiff
tc Name: _ASCHEL
Long Name: ASCHEL additive difference from default projection
Description: Default projection is in growfactors.csv file. ASCHEL extrapolates input variable: e02000 when negative.
Default Value:
2013: 0.0
Response Parameter — Growdiff
tc Name: _ASCHF
Long Name: ASCHF additive difference from default projection
Description: Default projection is in growfactors.csv file. ASCHF extrapolates input variables: e02100, e02100p and e02100s.
Default Value:
2013: 0.0
Response Parameter — Growdiff
tc Name: _ASOCSEC
Long Name: ASOCSEC additive difference from default projection
Description: Default projection is in growfactors.csv file. ASOCSEC extrapolates input variable: e02400.
Default Value:
2013: 0.0
Response Parameter — Growdiff
tc Name: _ATXPY
Long Name: ATXPY additive difference from default projection
Description: Default projection is in growfactors.csv file. ATXPY extrapolates input variables: e00700, e00800, e01400, e01500, e01700, e03150, e03210, e03220, e03230, e03300, e03400, e03500, e07240, e07260, p08000, e09700, e09800, e09900, e11200, e18400, e18500, e19800, e20100, e20400, g20500, e07600, e32800, e58990, e62900, e87530, p87521 and cmbtp.
Default Value:
2013: 0.0
Response Parameter — Growdiff
tc Name: _AUCOMP
Long Name: AUCOMP additive difference from default projection
Description: Default projection is in growfactors.csv file. AUCOMP extrapolates input variable: e02300.
Default Value:
2013: 0.0
Response Parameter — Growdiff
tc Name: _AWAGE
Long Name: AWAGE additive difference from default projection
Description: Default projection is in growfactors.csv file. AWAGE extrapolates input variables: e00200, e00200p and e00200s. Also, AWAGE is the wage growth rate used to inflate the OASDI maximum taxable earnings policy parameter, _SS_Earnings_c.
Default Value:
2013: 0.0