Both CPS and PUF data improvements -are available in Tax-Calculator release 0.20.2 and higher. +
Both CPS and PUF data improvements +are available in Tax-Calculator release 0.20.3 and higher.
Flexible quantity_response utility function is available in Tax-Calculator release 0.20.0 and @@ -680,32 +680,32 @@
Example (7) produces 2022 static output for the filing units in the @@ -897,7 +897,7 @@
Above The Line Deductions — Misc. Adjustment Haircuts
tc Name: _ALD_StudentLoan_hc
TB Name: Adjustment for student loan interest haircut
Description: This decimal fraction can be applied to limit the student loan interest adjustment allowed.
Notes: The final adjustment amount will be (1-Haircut)*StudentLoanInterest.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
Above The Line Deductions — Misc. Adjustment Haircuts
tc Name: _ALD_SelfEmploymentTax_hc
TB Name: Adjustment for self-employment tax haircut
Description: This decimal fraction, if greater than zero, reduces the employer equivalent portion of self-employment adjustment.
Notes: The final adjustment amount would be (1-Haircut)*SelfEmploymentTaxAdjustment.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
Above The Line Deductions — Misc. Adjustment Haircuts
tc Name: _ALD_SelfEmp_HealthIns_hc
TB Name: Adjustment for self employed health insurance haircut
Description: This decimal fraction, if greater than zero, reduces the health insurance adjustment for self-employed taxpayers.
Notes: The final adjustment amount would be (1-Haircut)*SelfEmployedHealthInsuranceAdjustment.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
Above The Line Deductions — Misc. Adjustment Haircuts
tc Name: _ALD_KEOGH_SEP_hc
TB Name: Adjustment for contributions to either KEOGH or SEP plan haircut
Description: Under current law, contributions to Keogh or SEP plans can be fully deducted from gross income. This haircut can be used to limit the adjustment allowed.
Notes: The final adjustment amount is (1-Haircut)*KEOGH_SEP_Contributinos.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
Above The Line Deductions — Misc. Adjustment Haircuts
tc Name: _ALD_EarlyWithdraw_hc
TB Name: Adjustment for early withdrawal penalty haircut
Description: Under current law, early withdraw penalty can be fully deducted from gross income. This haircut can be used to limit the adjustment allowed.
Notes: The final adjustment amount is (1-Haircut)*EarlyWithdrawPenalty.
Has An Effect When Using: PUF data: True CPS data: False
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
Above The Line Deductions — Misc. Adjustment Haircuts
tc Name: _ALD_AlimonyPaid_hc
TB Name: Adjustment for alimony-paid haircut
Description: Under pre-TCJA law, the full amount of alimony paid is taken as an adjustment from gross income in arriving at AGI. This haircut can be used to change the deduction allowed.
Notes: The final adjustment amount would be (1-Haircut)*AlimonyPaid.
Has An Effect When Using: PUF data: True CPS data: False
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
2019: 1.0
2020: 1.0
2021: 1.0
2022: 1.0
2023: 1.0
2024: 1.0
2025: 1.0
2026: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
Above The Line Deductions — Misc. Adjustment Haircuts
tc Name: _ALD_AlimonyReceived_hc
TB Name: Adjustment for alimony-received haircut
Description: Under pre-TCJA law, none of alimony received is taken as an adjustment from gross income in arriving at AGI. This haircut can be used to change the deduction allowed.
Notes: The final adjustment amount would be (1-Haircut)*AlimonyReceived.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 1.0
2014: 1.0
2015: 1.0
2016: 1.0
2017: 1.0
2018: 1.0
2019: 0.0
2020: 0.0
2021: 0.0
2022: 0.0
2023: 0.0
2024: 0.0
2025: 0.0
2026: 1.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
Above The Line Deductions — Misc. Adjustment Haircuts
tc Name: _ALD_EducatorExpenses_hc
TB Name: Deduction for educator expenses haircut
Description: If greater than zero, this decimal fraction reduces the portion of educator expenses that can be deducted from AGI.
Notes: The final adjustment amount would be (1-Haircut)*EducatorExpenses.
Has An Effect When Using: PUF data: True CPS data: False
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
Above The Line Deductions — Misc. Adjustment Haircuts
tc Name: _ALD_HSADeduction_hc
TB Name: Deduction for HSA deduction haircut
Description: If greater than zero, this decimal fraction reduces the portion of a taxpayer's HSA deduction that can be deducted from AGI.
Notes: The final adjustment amount would be (1-Haircut)*HSA_Deduction.
Has An Effect When Using: PUF data: True CPS data: False
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
Above The Line Deductions — Misc. Adjustment Haircuts
tc Name: _ALD_IRAContributions_hc
TB Name: Deduction for IRA contributions haircut
Description: If greater than zero, this decimal fraction reduces the portion of IRA contributions that can be deducted from AGI.
Notes: The final adjustment amount would be (1-Haircut)*IRA_Contribution.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
Above The Line Deductions — Misc. Adjustment Haircuts
tc Name: _ALD_DomesticProduction_hc
TB Name: Deduction for domestic production activity haircut
Description: If greater than zero, this decimal fraction reduces the portion of domestic production activity that can be deducted from AGI.
Notes: The final adjustment amount would be (1-Haircut)*DomesticProductionActivity.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 1.0
2019: 1.0
2020: 1.0
2021: 1.0
2022: 1.0
2023: 1.0
2024: 1.0
2025: 1.0
2026: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
Above The Line Deductions — Misc. Adjustment Haircuts
tc Name: _ALD_Tuition_hc
TB Name: Deduction for tuition and fees haircut
Description: If greater than zero, this decimal fraction reduces the portion of tuition and fees that can be deducted from AGI.
Notes: The final adjustment amount would be (1-Haircut)*TuitionFees.
Has An Effect When Using: PUF data: True CPS data: False
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
Above The Line Deductions — Misc. Exclusions
tc Name: _ALD_InvInc_ec_rt
TB Name: Investment income exclusion rate haircut
Description: Decimal fraction of investment income base that can be excluded from AGI.
Notes: The final taxable investment income will be (1-_ALD_InvInc_ec_rt)*investment_income_base. Even though the excluded portion of investment income is not included in AGI, it still is included in investment income used to calculate the Net Investment Income Tax and Earned Income Tax Credit.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
Above The Line Deductions — Misc. Exclusions
tc Name: _ALD_InvInc_ec_base_RyanBrady
TB Name: Investment income exclusion base for Ryan-Brady tax blueprint
Description: Exclusion is applied to long-term gains before loss limitation, taxable interest and qualified dividends. Interpretation of the sparsely-detailed Ryan-Brady provision.
Has An Effect When Using: PUF data: True CPS data: False
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: True
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False
Valid Range: min = False and max = True
Out-of-Range Action: stop
Above The Line Deductions — Misc. Exclusions
tc Name: _ALD_BusinessLosses_c
TB Name: Maximum amount of business losses deductible
Description: Business losses in excess of this amount may not be deducted from AGI.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
for: [single, joint, separate, headhousehold, 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]
2018: [250000.0, 500000.0, 250000.0, 250000.0, 500000.0]
2019: [254975.0, 509950.0, 254975.0, 254975.0, 509950.0]
2020: [260227.48, 520454.97, 260227.48, 260227.48, 520454.97]
2021: [265770.33, 531540.66, 265770.33, 265770.33, 531540.66]
2022: [271564.12, 543128.25, 271564.12, 271564.12, 543128.25]
2023: [277321.28, 554642.57, 277321.28, 277321.28, 554642.57]
2024: [283283.69, 566567.39, 283283.69, 283283.69, 566567.39]
2025: [289317.63, 578635.28, 289317.63, 289317.63, 578635.28]
2026: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
Valid Range: min = 0.0 and max = 9e+99
Out-of-Range Action: stop
Above The Line Deductions — Misc. Exclusions
tc Name: _ALD_InvInc_ec_rt
TB Name: Investment income exclusion rate haircut
Description: Decimal fraction of investment income base that can be excluded from AGI.
Notes: The final taxable investment income will be (1-_ALD_InvInc_ec_rt)*investment_income_base. Even though the excluded portion of investment income is not included in AGI, it still is included in investment income used to calculate the Net Investment Income Tax and Earned Income Tax Credit.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
Above The Line Deductions — Misc. Exclusions
tc Name: _ALD_InvInc_ec_base_RyanBrady
TB Name: Investment income exclusion base for Ryan-Brady tax blueprint
Description: Exclusion is applied to long-term gains before loss limitation, taxable interest and qualified dividends. Interpretation of the sparsely-detailed Ryan-Brady provision.
Has An Effect When Using: PUF data: True CPS data: False
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: True
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False
Valid Range: min = False and max = True
Out-of-Range Action: stop
Above The Line Deductions — Misc. Exclusions
tc Name: _ALD_BusinessLosses_c
TB Name: Maximum amount of business losses deductible
Description: Business losses in excess of this amount may not be deducted from AGI.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
for: [single, joint, separate, headhousehold, 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]
2018: [250000.0, 500000.0, 250000.0, 250000.0, 500000.0]
2019: [254975.0, 509950.0, 254975.0, 254975.0, 509950.0]
2020: [260227.48, 520454.97, 260227.48, 260227.48, 520454.97]
2021: [265770.33, 531540.66, 265770.33, 265770.33, 531540.66]
2022: [271564.12, 543128.25, 271564.12, 271564.12, 543128.25]
2023: [277321.28, 554642.57, 277321.28, 277321.28, 554642.57]
2024: [283283.69, 566567.39, 283283.69, 283283.69, 566567.39]
2025: [289317.63, 578635.28, 289317.63, 289317.63, 578635.28]
2026: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Above The Line Deductions — Child And Elderly Care
tc Name: _ALD_Dependents_hc
TB Name: Deduction for childcare costs haircut
Description: This decimal fraction, if greater than zero, reduces the portion of childcare costs that can be deducted from AGI.
Notes: The final adjustment would be (1-Haircut)*AverageChildcareCosts.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
Above The Line Deductions — Child And Elderly Care
tc Name: _ALD_Dependents_Child_c
TB Name: National average childcare costs: ceiling for available childcare deduction.
Description: The weighted average of childcare costs in the US. 7165 is the weighted average from the 'Child Care in America: 2016 State Fact Sheets'.
Notes: This is a weighted average of childcare costs in each state
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Above The Line Deductions — Child And Elderly Care
tc Name: _ALD_Dependents_Elder_c
TB Name: Ceiling for elderly care deduction proposed in Trump's tax plan
Description: A taxpayer can take an above the line deduction up to this amount if they have an elderly dependent. The Trump 2016 campaign proposal was for $5000.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Above The Line Deductions — Child And Elderly Care
tc Name: _ALD_Dependents_thd
TB Name: Maximum level of income to qualify for the dependent care deduction
Description: A taxpayer can only claim the dependent care deduction if their total income is below this level. The Trump 2016 campaign proposal was for 250000 single, 500000 joint, 250000 separate, 500000 headhousehold].
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
for: [single, joint, separate, headhousehold, widow]
2013: [0.0, 0.0, 0.0, 0.0, 0.0]
2014: [0.0, 0.0, 0.0, 0.0, 0.0]
2015: [0.0, 0.0, 0.0, 0.0, 0.0]
2016: [0.0, 0.0, 0.0, 0.0, 0.0]
2017: [0.0, 0.0, 0.0, 0.0, 0.0]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Standard Deduction — Standard Deduction Amount
tc Name: _STD
TB Name: Standard deduction amount
Description: Amount filing unit can use as a standard deduction.
Notes: When using PUF data, lowering this parameter below its indexed 2013 value may produce unexpected results because PUF data have no itemized expenses for non-itemizers.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
for: [single, joint, separate, headhousehold, widow]
2013: [6100.0, 12200.0, 6100.0, 8950.0, 12200.0]
2014: [6200.0, 12400.0, 6200.0, 9100.0, 12400.0]
2015: [6300.0, 12600.0, 6300.0, 9250.0, 12600.0]
2016: [6300.0, 12600.0, 6300.0, 9300.0, 12600.0]
2017: [6350.0, 12700.0, 6350.0, 9350.0, 12700.0]
2018: [12000.0, 24000.0, 12000.0, 18000.0, 24000.0]
2019: [12238.8, 24477.6, 12238.8, 18358.2, 24477.6]
2020: [12490.92, 24981.84, 12490.92, 18736.38, 24981.84]
2021: [12756.98, 25513.95, 12756.98, 19135.46, 25513.95]
2022: [13035.08, 26070.15, 13035.08, 19552.61, 26070.15]
2023: [13311.42, 26622.84, 13311.42, 19967.13, 26622.84]
2024: [13597.62, 27195.23, 13597.62, 20396.42, 27195.23]
2025: [13887.25, 27774.49, 13887.25, 20830.86, 27774.49]
2026: [7655.0, 15311.0, 7655.0, 11272.0, 15311.0]
Valid Range: min = known_value and max = 9e+99
Out-of-Range Action: warn
Standard Deduction — Standard Deduction Amount
tc Name: _STD
TB Name: Standard deduction amount
Description: Amount filing unit can use as a standard deduction.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
for: [single, joint, separate, headhousehold, widow]
2013: [6100.0, 12200.0, 6100.0, 8950.0, 12200.0]
2014: [6200.0, 12400.0, 6200.0, 9100.0, 12400.0]
2015: [6300.0, 12600.0, 6300.0, 9250.0, 12600.0]
2016: [6300.0, 12600.0, 6300.0, 9300.0, 12600.0]
2017: [6350.0, 12700.0, 6350.0, 9350.0, 12700.0]
2018: [12000.0, 24000.0, 12000.0, 18000.0, 24000.0]
2019: [12238.8, 24477.6, 12238.8, 18358.2, 24477.6]
2020: [12490.92, 24981.84, 12490.92, 18736.38, 24981.84]
2021: [12756.98, 25513.95, 12756.98, 19135.46, 25513.95]
2022: [13035.08, 26070.15, 13035.08, 19552.61, 26070.15]
2023: [13311.42, 26622.84, 13311.42, 19967.13, 26622.84]
2024: [13597.62, 27195.23, 13597.62, 20396.42, 27195.23]
2025: [13887.25, 27774.49, 13887.25, 20830.86, 27774.49]
2026: [7655.0, 15311.0, 7655.0, 11272.0, 15311.0]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Standard Deduction — Additional Standard Deduction For Blind And Aged
tc Name: _STD_Aged
TB Name: Additional standard deduction for blind and aged
Description: To get the standard deduction for aged or blind individuals, taxpayers need to add this value to regular standard deduction.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
for: [single, joint, separate, headhousehold, widow]
2013: [1500.0, 1200.0, 1200.0, 1500.0, 1500.0]
2014: [1550.0, 1200.0, 1200.0, 1550.0, 1550.0]
2015: [1550.0, 1250.0, 1250.0, 1550.0, 1550.0]
2016: [1550.0, 1250.0, 1250.0, 1550.0, 1550.0]
2017: [1550.0, 1250.0, 1250.0, 1550.0, 1550.0]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Itemized Deductions — Medical Expenses
tc Name: _ID_Medical_frt
TB Name: Floor (as a decimal fraction of AGI) for deductible medical expenses.
Description: Taxpayers are eligible to deduct the portion of their medical expenses exceeding this fraction of AGI.
Notes: When using PUF data, lowering this parameter value may produce unexpected results because PUF e17500 variable is zero below the floor for itemizers and not available for non-itemizers.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.1
2014: 0.1
2015: 0.1
2016: 0.1
2017: 0.075
2018: 0.075
2019: 0.1
Valid Range: min = 0.075 and max = 0.1
Out-of-Range Action: warn
Itemized Deductions — Medical Expenses
tc Name: _ID_Medical_frt_add4aged
TB Name: Addon floor (as a decimal fraction of AGI) for deductible medical expenses for elderly filing units.
Description: Elderly taxpayers have this fraction added to the value of the regular floor rate for deductible medical expenses. This fraction was -0.025 from 2013 to 2016, but that was temporary and it changed to zero beginning in 2017.
Notes: When using PUF data, changing this parameter value may produce unexpected results because PUF e17500 variable is zero below the floor for itemizers and not available for non-itemizers.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: -0.025
2014: -0.025
2015: -0.025
2016: -0.025
2017: 0.0
Valid Range: min = -0.025 and max = 0.0
Out-of-Range Action: warn
Itemized Deductions — Medical Expenses
tc Name: _ID_Medical_hc
TB Name: Medical expense deduction haircut
Description: This decimal fraction can be applied to limit the amount of medical expense deduction allowed.
Notes: This parameter is currently used to eliminate this part of itemized deduction.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
Itemized Deductions — Medical Expenses
tc Name: _ID_Medical_c
TB Name: Ceiling on the amount of medical expense deduction allowed (dollars)
Description: The amount of medical expense deduction is limited to this dollar amount.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
for: [single, joint, separate, headhousehold, 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]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Itemized Deductions — Medical Expenses
tc Name: _ID_Medical_frt
TB Name: Floor (as a decimal fraction of AGI) for deductible medical expenses.
Description: Taxpayers are eligible to deduct the portion of their medical expenses exceeding this fraction of AGI.
Notes: When using PUF data, lowering this parameter value may produce unexpected results because PUF e17500 variable is zero below the floor.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.1
2014: 0.1
2015: 0.1
2016: 0.1
2017: 0.075
2018: 0.075
2019: 0.1
Valid Range: min = 0.075 and max = 0.1
Out-of-Range Action: warn
Itemized Deductions — Medical Expenses
tc Name: _ID_Medical_frt_add4aged
TB Name: Addon floor (as a decimal fraction of AGI) for deductible medical expenses for elderly filing units.
Description: Elderly taxpayers have this fraction added to the value of the regular floor rate for deductible medical expenses. This fraction was -0.025 from 2013 to 2016, but that was temporary and it changed to zero beginning in 2017.
Notes: When using PUF data, changing this parameter value may produce unexpected results because PUF e17500 variable is zero below the floor.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: -0.025
2014: -0.025
2015: -0.025
2016: -0.025
2017: 0.0
Valid Range: min = -0.025 and max = 0.0
Out-of-Range Action: warn
Itemized Deductions — Medical Expenses
tc Name: _ID_Medical_hc
TB Name: Medical expense deduction haircut
Description: This decimal fraction can be applied to limit the amount of medical expense deduction allowed.
Notes: This parameter is currently used to eliminate this part of itemized deduction.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
Itemized Deductions — Medical Expenses
tc Name: _ID_Medical_c
TB Name: Ceiling on the amount of medical expense deduction allowed (dollars)
Description: The amount of medical expense deduction is limited to this dollar amount.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
for: [single, joint, separate, headhousehold, 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]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Itemized Deductions — State And Local Income And Sales Taxes
tc Name: _ID_StateLocalTax_hc
TB Name: State and local income and sales taxes deduction haircut.
Description: This decimal fraction reduces the state and local income and sales tax deduction.
Notes: This parameter allows for the implementation of Option 51 from https://www.cbo.gov/sites/default/files/cbofiles/attachments/49638-BudgetOptions.pdf.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
Itemized Deductions — State And Local Income And Sales Taxes
tc Name: _ID_StateLocalTax_crt
TB Name: Ceiling (as a decimal fraction of AGI) for the combination of all state and local income and sales tax deductions.
Description: The total deduction for state and local taxes is capped at this fraction of AGI.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 9e+99
2014: 9e+99
2015: 9e+99
2016: 9e+99
2017: 9e+99
Valid Range: min = 0.0 and max = 9e+99
Out-of-Range Action: stop
Itemized Deductions — State And Local Income And Sales Taxes
tc Name: _ID_StateLocalTax_c
TB Name: Ceiling on the amount of state and local income and sales taxes deduction allowed (dollars)
Description: The amount of state and local income and sales taxes deduction is limited to this dollar amount.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
for: [single, joint, separate, headhousehold, 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]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Itemized Deductions — State And Local Income And Sales Taxes
tc Name: _ID_AllTaxes_c
TB Name: Ceiling on the amount of state and local income, sales and real estate tax deductions allowed (dollars)
Description: The amount of state and local income, sales and real estate tax deductions is limited to this dollar amount.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
for: [single, joint, separate, headhousehold, 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]
2018: [10000.0, 10000.0, 5000.0, 10000.0, 10000.0]
2019: [10199.0, 10199.0, 5099.5, 10199.0, 10199.0]
2020: [10409.1, 10409.1, 5204.55, 10409.1, 10409.1]
2021: [10630.81, 10630.81, 5315.41, 10630.81, 10630.81]
2022: [10862.56, 10862.56, 5431.29, 10862.56, 10862.56]
2023: [11092.85, 11092.85, 5546.43, 11092.85, 11092.85]
2024: [11331.35, 11331.35, 5665.68, 11331.35, 11331.35]
2025: [11572.71, 11572.71, 5786.36, 11572.71, 11572.71]
2026: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Itemized Deductions — State And Local Income And Sales Taxes
tc Name: _ID_StateLocalTax_hc
TB Name: State and local income and sales taxes deduction haircut.
Description: This decimal fraction reduces the state and local income and sales tax deduction.
Notes: This parameter allows for the implementation of Option 51 from https://www.cbo.gov/sites/default/files/cbofiles/attachments/49638-BudgetOptions.pdf.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
Itemized Deductions — State And Local Income And Sales Taxes
tc Name: _ID_StateLocalTax_crt
TB Name: Ceiling (as a decimal fraction of AGI) for the combination of all state and local income and sales tax deductions.
Description: The total deduction for state and local taxes is capped at this fraction of AGI.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 9e+99
2014: 9e+99
2015: 9e+99
2016: 9e+99
2017: 9e+99
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Itemized Deductions — State And Local Income And Sales Taxes
tc Name: _ID_StateLocalTax_c
TB Name: Ceiling on the amount of state and local income and sales taxes deduction allowed (dollars)
Description: The amount of state and local income and sales taxes deduction is limited to this dollar amount.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
for: [single, joint, separate, headhousehold, 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]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Itemized Deductions — State And Local Income And Sales Taxes
tc Name: _ID_AllTaxes_c
TB Name: Ceiling on the amount of state and local income, sales and real estate tax deductions allowed (dollars)
Description: The amount of state and local income, sales and real estate tax deductions is limited to this dollar amount.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
for: [single, joint, separate, headhousehold, 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]
2018: [10000.0, 10000.0, 5000.0, 10000.0, 10000.0]
2019: [10199.0, 10199.0, 5099.5, 10199.0, 10199.0]
2020: [10409.1, 10409.1, 5204.55, 10409.1, 10409.1]
2021: [10630.81, 10630.81, 5315.41, 10630.81, 10630.81]
2022: [10862.56, 10862.56, 5431.29, 10862.56, 10862.56]
2023: [11092.85, 11092.85, 5546.43, 11092.85, 11092.85]
2024: [11331.35, 11331.35, 5665.68, 11331.35, 11331.35]
2025: [11572.71, 11572.71, 5786.36, 11572.71, 11572.71]
2026: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Itemized Deductions — State, Local, And Foreign Real Estate Taxes
tc Name: _ID_RealEstate_hc
TB Name: State, local, and foreign real estate taxes deduction haircut.
Description: This decimal fraction reduces real estate taxes paid eligible to deduct in itemized deduction.
Notes: This parameter is currently used to eliminate real estate taxes paid itemized deduction.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
Itemized Deductions — State, Local, And Foreign Real Estate Taxes
tc Name: _ID_RealEstate_crt
TB Name: Ceiling (as a decimal fraction of AGI) for the combination of all state, local, and foreign real estate tax deductions.
Description: The total deduction for all real estate taxes is capped at this fraction of AGI.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 9e+99
2014: 9e+99
2015: 9e+99
2016: 9e+99
2017: 9e+99
Valid Range: min = 0.0 and max = 9e+99
Out-of-Range Action: stop
Itemized Deductions — State, Local, And Foreign Real Estate Taxes
tc Name: _ID_RealEstate_c
TB Name: Ceiling on the amount of state, local, and foreign real estate taxes deduction allowed (dollars)
Description: The amount of real estate taxes deduction is limited to this dollar amount.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
for: [single, joint, separate, headhousehold, 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]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Itemized Deductions — State, Local, And Foreign Real Estate Taxes
tc Name: _ID_RealEstate_hc
TB Name: State, local, and foreign real estate taxes deduction haircut.
Description: This decimal fraction reduces real estate taxes paid eligible to deduct in itemized deduction.
Notes: This parameter is currently used to eliminate real estate taxes paid itemized deduction.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
Itemized Deductions — State, Local, And Foreign Real Estate Taxes
tc Name: _ID_RealEstate_crt
TB Name: Ceiling (as a decimal fraction of AGI) for the combination of all state, local, and foreign real estate tax deductions.
Description: The total deduction for all real estate taxes is capped at this fraction of AGI.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 9e+99
2014: 9e+99
2015: 9e+99
2016: 9e+99
2017: 9e+99
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Itemized Deductions — State, Local, And Foreign Real Estate Taxes
tc Name: _ID_RealEstate_c
TB Name: Ceiling on the amount of state, local, and foreign real estate taxes deduction allowed (dollars)
Description: The amount of real estate taxes deduction is limited to this dollar amount.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
for: [single, joint, separate, headhousehold, 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]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Itemized Deductions — Interest Paid
tc Name: _ID_InterestPaid_hc
TB Name: Interest paid deduction haircut
Description: This decimal fraction can be applied to limit the amount of interest paid deduction allowed.
Notes: This parameter is currently used to eliminate this part of itemized deduction.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
Itemized Deductions — Interest Paid
tc Name: _ID_InterestPaid_c
TB Name: Ceiling on the amount of interest paid deduction allowed (dollars)
Description: The amount of interest paid deduction is limited to this dollar amount.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
for: [single, joint, separate, headhousehold, 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]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
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: When using PUF data, raising this parameter value may produce unexpected results because in PUF data the variables e19800 and e20100 are already capped.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.5
2014: 0.5
2015: 0.5
2016: 0.5
2017: 0.5
2018: 0.6
2019: 0.6
2020: 0.6
2021: 0.6
2022: 0.6
2023: 0.6
2024: 0.6
2025: 0.6
2026: 0.5
Valid Range: min = 0.0 and max = 0.6
Out-of-Range Action: warn
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: When using PUF data, raising this parameter value may produce unexpected results because in PUF data the variables e19800 and e20100 are already capped.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.3
2014: 0.3
2015: 0.3
2016: 0.3
2017: 0.3
Valid Range: min = 0.0 and max = 0.3
Out-of-Range Action: warn
Itemized Deductions — Charity
tc Name: _ID_Charity_frt
TB Name: Floor (as a decimal fraction of AGI) for deductible charitable contributions.
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.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0.0 and max = 1.0
Out-of-Range Action: stop
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.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
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.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
for: [single, joint, separate, headhousehold, 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]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Itemized Deductions — Charity
tc Name: _ID_Charity_f
TB Name: Floor on the amount of charity expense deduction allowed (dollars)
Description: Only charitable giving in excess of this dollar amount is eligible for a deduction.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
for: [single, joint, separate, headhousehold, widow]
2013: [0.0, 0.0, 0.0, 0.0, 0.0]
2014: [0.0, 0.0, 0.0, 0.0, 0.0]
2015: [0.0, 0.0, 0.0, 0.0, 0.0]
2016: [0.0, 0.0, 0.0, 0.0, 0.0]
2017: [0.0, 0.0, 0.0, 0.0, 0.0]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
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: When using PUF data, raising this parameter value may produce unexpected results because in PUF data the variables e19800 and e20100 are already capped.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.5
2014: 0.5
2015: 0.5
2016: 0.5
2017: 0.5
2018: 0.6
2019: 0.6
2020: 0.6
2021: 0.6
2022: 0.6
2023: 0.6
2024: 0.6
2025: 0.6
2026: 0.5
Valid Range: min = 0 and max = 0.6
Out-of-Range Action: warn
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: When using PUF data, raising this parameter value may produce unexpected results because in PUF data the variables e19800 and e20100 are already capped.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.3
2014: 0.3
2015: 0.3
2016: 0.3
2017: 0.3
Valid Range: min = 0 and max = 0.3
Out-of-Range Action: warn
Itemized Deductions — Charity
tc Name: _ID_Charity_frt
TB Name: Floor (as a decimal fraction of AGI) for deductible charitable contributions.
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.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
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.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
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.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
for: [single, joint, separate, headhousehold, 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]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Itemized Deductions — Charity
tc Name: _ID_Charity_f
TB Name: Floor on the amount of charity expense deduction allowed (dollars)
Description: Only charitable giving in excess of this dollar amount is eligible for a deduction.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
for: [single, joint, separate, headhousehold, widow]
2013: [0.0, 0.0, 0.0, 0.0, 0.0]
2014: [0.0, 0.0, 0.0, 0.0, 0.0]
2015: [0.0, 0.0, 0.0, 0.0, 0.0]
2016: [0.0, 0.0, 0.0, 0.0, 0.0]
2017: [0.0, 0.0, 0.0, 0.0, 0.0]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Itemized Deductions — Casualty
tc Name: _ID_Casualty_frt
TB Name: Floor (as a decimal fraction of AGI) for deductible casualty loss.
Description: Taxpayers are eligible to deduct the portion of their gross casualty losses exceeding this fraction of AGI.
Has An Effect When Using: PUF data: True CPS data: False
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.1
2014: 0.1
2015: 0.1
2016: 0.1
2017: 0.1
Valid Range: min = 0.0 and max = 1.0
Out-of-Range Action: stop
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.
Has An Effect When Using: PUF data: True CPS data: False
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 1.0
2019: 1.0
2020: 1.0
2021: 1.0
2022: 1.0
2023: 1.0
2024: 1.0
2025: 1.0
2026: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
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.
Has An Effect When Using: PUF data: True CPS data: False
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
for: [single, joint, separate, headhousehold, 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]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Itemized Deductions — Casualty
tc Name: _ID_Casualty_frt
TB Name: Floor (as a decimal fraction of AGI) for deductible casualty loss.
Description: Taxpayers are eligible to deduct the portion of their gross casualty losses exceeding this fraction of AGI.
Has An Effect When Using: PUF data: True CPS data: False
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.1
2014: 0.1
2015: 0.1
2016: 0.1
2017: 0.1
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
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.
Has An Effect When Using: PUF data: True CPS data: False
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 1.0
2019: 1.0
2020: 1.0
2021: 1.0
2022: 1.0
2023: 1.0
2024: 1.0
2025: 1.0
2026: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
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.
Has An Effect When Using: PUF data: True CPS data: False
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
for: [single, joint, separate, headhousehold, 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]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Itemized Deductions — Miscellaneous
tc Name: _ID_Miscellaneous_frt
TB Name: Floor (as a decimal fraction of AGI) for deductible miscellaneous expenses.
Description: Taxpayers are eligible to deduct the portion of their miscellaneous expense exceeding this fraction of AGI.
Notes: When using PUF data, lowering this parameter value may produce unexpected results because in PUF data the variable e20400 is zero below the floor.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.02
2014: 0.02
2015: 0.02
2016: 0.02
2017: 0.02
Valid Range: min = 0.02 and max = 1.0
Out-of-Range Action: warn
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.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 1.0
2019: 1.0
2020: 1.0
2021: 1.0
2022: 1.0
2023: 1.0
2024: 1.0
2025: 1.0
2026: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
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.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
for: [single, joint, separate, headhousehold, 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]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Itemized Deductions — Miscellaneous
tc Name: _ID_Miscellaneous_frt
TB Name: Floor (as a decimal fraction of AGI) for deductible miscellaneous expenses.
Description: Taxpayers are eligible to deduct the portion of their miscellaneous expense exceeding this fraction of AGI.
Notes: When using PUF data, lowering this parameter value may produce unexpected results because in PUF data the variable e20400 is zero below the floor.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.02
2014: 0.02
2015: 0.02
2016: 0.02
2017: 0.02
Valid Range: min = 0.02 and max = 1
Out-of-Range Action: warn
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.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 1.0
2019: 1.0
2020: 1.0
2021: 1.0
2022: 1.0
2023: 1.0
2024: 1.0
2025: 1.0
2026: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
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.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
for: [single, joint, separate, headhousehold, 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]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Itemized Deductions — Itemized Deduction Limitation
tc Name: _ID_ps
TB Name: Itemized deduction phaseout AGI start (Pease provision)
Description: The itemized deductions will be reduced for taxpayers with AGI higher than this level.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
for: [single, joint, separate, headhousehold, widow]
2013: [250000.0, 300000.0, 150000.0, 275000.0, 300000.0]
2014: [254200.0, 305050.0, 152525.0, 279650.0, 305050.0]
2015: [258250.0, 309900.0, 154950.0, 284050.0, 309900.0]
2016: [259400.0, 311300.0, 155650.0, 285350.0, 311300.0]
2017: [261500.0, 313800.0, 156900.0, 287650.0, 313800.0]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Itemized Deductions — Itemized Deduction Limitation
tc Name: _ID_prt
TB Name: Itemized deduction phaseout rate (Pease provision)
Description: Taxpayers will not be eligible to deduct the full amount of itemized deduction if their AGI is above the phaseout start. The deductible portion would be decreased at this rate for each dollar exceeding the start.
Notes: This phaseout rate cannot be lower than 0.03 for each dollar, due to limited data on non-itemizers.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.03
2014: 0.03
2015: 0.03
2016: 0.03
2017: 0.03
2018: 0.0
2019: 0.0
2020: 0.0
2021: 0.0
2022: 0.0
2023: 0.0
2024: 0.0
2025: 0.0
2026: 0.03
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
Itemized Deductions — Itemized Deduction Limitation
tc Name: _ID_crt
TB Name: Itemized deduction maximum phaseout as a decimal fraction of total itemized deductions (Pease provision)
Description: The phaseout amount is capped at this fraction of the original total deduction.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.8
2014: 0.8
2015: 0.8
2016: 0.8
2017: 0.8
2018: 1.0
2019: 1.0
2020: 1.0
2021: 1.0
2022: 1.0
2023: 1.0
2024: 1.0
2025: 1.0
2026: 0.8
Valid Range: min = 0.0 and max = 1.0
Out-of-Range Action: stop
Itemized Deductions — Itemized Deduction Limitation
tc Name: _ID_ps
TB Name: Itemized deduction phaseout AGI start (Pease provision)
Description: The itemized deductions will be reduced for taxpayers with AGI higher than this level.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
for: [single, joint, separate, headhousehold, widow]
2013: [250000.0, 300000.0, 150000.0, 275000.0, 300000.0]
2014: [254200.0, 305050.0, 152525.0, 279650.0, 305050.0]
2015: [258250.0, 309900.0, 154950.0, 284050.0, 309900.0]
2016: [259400.0, 311300.0, 155650.0, 285350.0, 311300.0]
2017: [261500.0, 313800.0, 156900.0, 287650.0, 313800.0]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Itemized Deductions — Itemized Deduction Limitation
tc Name: _ID_prt
TB Name: Itemized deduction phaseout rate (Pease provision)
Description: Taxpayers will not be eligible to deduct the full amount of itemized deduction if their AGI is above the phaseout start. The deductible portion would be decreased at this rate for each dollar exceeding the start.
Notes: This phaseout rate cannot be lower than 0.03 for each dollar, due to limited data on non-itemizers.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.03
2014: 0.03
2015: 0.03
2016: 0.03
2017: 0.03
2018: 0.0
2019: 0.0
2020: 0.0
2021: 0.0
2022: 0.0
2023: 0.0
2024: 0.0
2025: 0.0
2026: 0.03
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
Itemized Deductions — Itemized Deduction Limitation
tc Name: _ID_crt
TB Name: Itemized deduction maximum phaseout as a decimal fraction of total itemized deductions (Pease provision)
Description: The phaseout amount is capped at this fraction of the original total deduction.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.8
2014: 0.8
2015: 0.8
2016: 0.8
2017: 0.8
2018: 1.0
2019: 1.0
2020: 1.0
2021: 1.0
2022: 1.0
2023: 1.0
2024: 1.0
2025: 1.0
2026: 0.8
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
Itemized Deductions — Surtax On Itemized Deduction Benefits Above An AGI Threshold
tc Name: _ID_BenefitSurtax_trt
TB Name: Surtax rate on the benefits from specified itemized deductions
Description: The benefit from specified itemized deductions exceeding the credit is taxed at this rate. A surtax rate of 1 strictly limits the benefit from specified itemized deductions to the specified credit. In http://www.nber.org/papers/w16921, Feldstein, Feenberg, and MacGuineas propose a credit of 2% of AGI against a 100% tax rate; in their proposal, however, a broader set of tax benefits, including the employer provided health exclusion, would be taxed.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
Itemized Deductions — Surtax On Itemized Deduction Benefits Above An AGI Threshold
tc Name: _ID_BenefitSurtax_crt
TB Name: Credit on itemized deduction benefit surtax (decimal fraction of AGI)
Description: The surtax on specified itemized deductions applies to benefits in excess of this fraction of AGI. In http://www.nber.org/papers/w16921, Feldstein, Feenberg, and MacGuineas propose a credit of 2% of AGI against a 100% tax rate; in their proposal, however, a broader set of tax benefits, including the employer provided health exclusion, would be taxed.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 1.0
2014: 1.0
2015: 1.0
2016: 1.0
2017: 1.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
Itemized Deductions — Surtax On Itemized Deduction Benefits Above An AGI Threshold
tc Name: _ID_BenefitSurtax_em
TB Name: Exemption for itemized deduction benefit surtax (dollar AGI threshold)
Description: This amount is subtracted from itemized deduction benefits in the calculation of the itemized deduction benefit surtax. With _ID_BenefitSurtax_crt set to 0.0 and _ID_BenefitSurtax_trt set to 1.0, this amount serves as a dollar limit on the value of itemized deductions.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
for: [single, joint, separate, headhousehold, widow]
2013: [0.0, 0.0, 0.0, 0.0, 0.0]
2014: [0.0, 0.0, 0.0, 0.0, 0.0]
2015: [0.0, 0.0, 0.0, 0.0, 0.0]
2016: [0.0, 0.0, 0.0, 0.0, 0.0]
2017: [0.0, 0.0, 0.0, 0.0, 0.0]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Itemized Deductions — Surtax On Itemized Deduction Benefits Above An AGI Threshold
tc Name: _ID_BenefitSurtax_Switch
TB Name: Deductions subject to the surtax on itemized deduction benefits
Description: The surtax on itemized deduction benefits applies to the benefits derived from the itemized deductions specified with this parameter.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: True
Known Values:
for: [medical, statelocal, realestate, casualty, misc, interest, charity]
2013: [True, True, True, True, True, True, True]
2014: [True, True, True, True, True, True, True]
2015: [True, True, True, True, True, True, True]
2016: [True, True, True, True, True, True, True]
2017: [True, True, True, True, True, True, True]
Valid Range: min = False and max = True
Out-of-Range Action: stop
Personal Income — Regular: Non-AMT, Non-Pass-Through
tc Name: _II_rt1
TB Name: Personal income (regular/non-AMT/non-pass-through) tax rate 1
Description: The lowest tax rate, applied to the portion of taxable income below tax bracket 1.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.1
2014: 0.1
2015: 0.1
2016: 0.1
2017: 0.1
2018: 0.1
2019: 0.1
2020: 0.1
2021: 0.1
2022: 0.1
2023: 0.1
2024: 0.1
2025: 0.1
2026: 0.1
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
Personal Income — Regular: Non-AMT, Non-Pass-Through
tc Name: _II_brk1
TB Name: Personal income (regular/non-AMT/non-pass-through) tax bracket (upper threshold) 1
Description: Taxable income below this threshold is taxed at tax rate 1.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
for: [single, joint, separate, headhousehold, widow]
2013: [8925.0, 17850.0, 8925.0, 12750.0, 17850.0]
2014: [9075.0, 18150.0, 9075.0, 12950.0, 18150.0]
2015: [9225.0, 18450.0, 9225.0, 13150.0, 18450.0]
2016: [9275.0, 18550.0, 9275.0, 13250.0, 18550.0]
2017: [9325.0, 18650.0, 9325.0, 13350.0, 18650.0]
2018: [9525.0, 19050.0, 9525.0, 13600.0, 19050.0]
2019: [9714.55, 19429.1, 9714.55, 13870.64, 19429.1]
2020: [9914.67, 19829.34, 9914.67, 14156.38, 19829.34]
2021: [10125.85, 20251.7, 10125.85, 14457.91, 20251.7]
2022: [10346.59, 20693.19, 10346.59, 14773.09, 20693.19]
2023: [10565.94, 21131.89, 10565.94, 15086.28, 21131.89]
2024: [10793.11, 21586.23, 10793.11, 15410.64, 21586.23]
2025: [11023.0, 22046.02, 11023.0, 15738.89, 22046.02]
2026: [11242.0, 22484.0, 11242.0, 16094.0, 22484.0]
Valid Range: min = 0 and max = _II_brk2
Out-of-Range Action: stop
Personal Income — Regular: Non-AMT, Non-Pass-Through
tc Name: _II_rt2
TB Name: Personal income (regular/non-AMT/non-pass-through) tax rate 2
Description: The second lowest tax rate, applied to the portion of taxable income below tax bracket 2 and above tax bracket 1.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.15
2014: 0.15
2015: 0.15
2016: 0.15
2017: 0.15
2018: 0.12
2019: 0.12
2020: 0.12
2021: 0.12
2022: 0.12
2023: 0.12
2024: 0.12
2025: 0.12
2026: 0.15
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
Personal Income — Regular: Non-AMT, Non-Pass-Through
tc Name: _II_brk2
TB Name: Personal income (regular/non-AMT/non-pass-through) tax bracket (upper threshold) 2
Description: Income below this threshold and above tax bracket 1 is taxed at tax rate 2.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
for: [single, joint, separate, headhousehold, widow]
2013: [36250.0, 72500.0, 36250.0, 48600.0, 72500.0]
2014: [36900.0, 73800.0, 36900.0, 49400.0, 73800.0]
2015: [37450.0, 74900.0, 37450.0, 50200.0, 74900.0]
2016: [37650.0, 75300.0, 37650.0, 50400.0, 75300.0]
2017: [37950.0, 75900.0, 37950.0, 50800.0, 75900.0]
2018: [38700.0, 77400.0, 38700.0, 51800.0, 77400.0]
2019: [39470.13, 78940.26, 39470.13, 52830.82, 78940.26]
2020: [40283.21, 80566.43, 40283.21, 53919.13, 80566.43]
2021: [41141.24, 82282.49, 41141.24, 55067.61, 82282.49]
2022: [42038.12, 84076.25, 42038.12, 56268.08, 84076.25]
2023: [42929.33, 85858.67, 42929.33, 57460.96, 85858.67]
2024: [43852.31, 87704.63, 43852.31, 58696.37, 87704.63]
2025: [44786.36, 89572.74, 44786.36, 59946.6, 89572.74]
2026: [45751.0, 91502.0, 45751.0, 61242.0, 91502.0]
Valid Range: min = _II_brk1 and max = _II_brk3
Out-of-Range Action: stop
Personal Income — Regular: Non-AMT, Non-Pass-Through
tc Name: _II_rt3
TB Name: Personal income (regular/non-AMT/non-pass-through) tax rate 3
Description: The third lowest tax rate, applied to the portion of taxable income below tax bracket 3 and above tax bracket 2.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.25
2014: 0.25
2015: 0.25
2016: 0.25
2017: 0.25
2018: 0.22
2019: 0.22
2020: 0.22
2021: 0.22
2022: 0.22
2023: 0.22
2024: 0.22
2025: 0.22
2026: 0.25
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
Personal Income — Regular: Non-AMT, Non-Pass-Through
tc Name: _II_brk3
TB Name: Personal income (regular/non-AMT/non-pass-through) tax bracket (upper threshold) 3
Description: Income below this threshold and above tax bracket 2 is taxed at tax rate 3.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
for: [single, joint, separate, headhousehold, widow]
2013: [87850.0, 146400.0, 73200.0, 125450.0, 146400.0]
2014: [89350.0, 148850.0, 74425.0, 127550.0, 148850.0]
2015: [90750.0, 151200.0, 75600.0, 129600.0, 151200.0]
2016: [91150.0, 151900.0, 75950.0, 130150.0, 151900.0]
2017: [91900.0, 153100.0, 76550.0, 131200.0, 153100.0]
2018: [82500.0, 165000.0, 82500.0, 82500.0, 165000.0]
2019: [84141.75, 168283.5, 84141.75, 84141.75, 168283.5]
2020: [85875.07, 171750.14, 85875.07, 85875.07, 171750.14]
2021: [87704.21, 175408.42, 87704.21, 87704.21, 175408.42]
2022: [89616.16, 179232.32, 89616.16, 89616.16, 179232.32]
2023: [91516.02, 183032.05, 91516.02, 91516.02, 183032.05]
2024: [93483.61, 186967.24, 93483.61, 93483.61, 186967.24]
2025: [95474.81, 190949.64, 95474.81, 95474.81, 190949.64]
2026: [110791.0, 184571.0, 92286.0, 158169.0, 184571.0]
Valid Range: min = _II_brk2 and max = _II_brk4
Out-of-Range Action: stop
Personal Income — Regular: Non-AMT, Non-Pass-Through
tc Name: _II_rt4
TB Name: Personal income (regular/non-AMT/non-pass-through) tax rate 4
Description: The tax rate applied to the portion of taxable income below tax bracket 4 and above tax bracket 3.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.28
2014: 0.28
2015: 0.28
2016: 0.28
2017: 0.28
2018: 0.24
2019: 0.24
2020: 0.24
2021: 0.24
2022: 0.24
2023: 0.24
2024: 0.24
2025: 0.24
2026: 0.28
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
Personal Income — Regular: Non-AMT, Non-Pass-Through
tc Name: _II_brk4
TB Name: Personal income (regular/non-AMT/non-pass-through) tax bracket (upper threshold) 4
Description: Income below this threshold and above tax bracket 3 is taxed at tax rate 4.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
for: [single, joint, separate, headhousehold, widow]
2013: [183250.0, 223050.0, 111525.0, 203150.0, 223050.0]
2014: [186350.0, 226850.0, 113425.0, 206600.0, 226850.0]
2015: [189300.0, 230450.0, 115225.0, 209850.0, 230450.0]
2016: [190150.0, 231450.0, 115725.0, 210800.0, 231450.0]
2017: [191650.0, 233350.0, 116675.0, 212500.0, 233350.0]
2018: [157500.0, 315000.0, 157500.0, 157500.0, 315000.0]
2019: [160634.25, 321268.5, 160634.25, 160634.25, 321268.5]
2020: [163943.32, 327886.63, 163943.32, 163943.32, 327886.63]
2021: [167435.31, 334870.62, 167435.31, 167435.31, 334870.62]
2022: [171085.4, 342170.8, 171085.4, 171085.4, 342170.8]
2023: [174712.41, 349424.82, 174712.41, 174712.41, 349424.82]
2024: [178468.73, 356937.45, 178468.73, 178468.73, 356937.45]
2025: [182270.11, 364540.22, 182270.11, 182270.11, 364540.22]
2026: [231045.0, 281317.0, 140659.0, 256181.0, 281317.0]
Valid Range: min = _II_brk3 and max = _II_brk5
Out-of-Range Action: stop
Personal Income — Regular: Non-AMT, Non-Pass-Through
tc Name: _II_rt5
TB Name: Personal income (regular/non-AMT/non-pass-through) tax rate 5
Description: The third highest tax rate, applied to the portion of taxable income below tax bracket 5 and above tax bracket 4.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.33
2014: 0.33
2015: 0.33
2016: 0.33
2017: 0.33
2018: 0.32
2019: 0.32
2020: 0.32
2021: 0.32
2022: 0.32
2023: 0.32
2024: 0.32
2025: 0.32
2026: 0.33
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
Personal Income — Regular: Non-AMT, Non-Pass-Through
tc Name: _II_brk5
TB Name: Personal income (regular/non-AMT/non-pass-through) tax bracket (upper threshold) 5
Description: Income below this threshold and above tax bracket 4 is taxed at tax rate 5.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
for: [single, joint, separate, headhousehold, widow]
2013: [398350.0, 398350.0, 199175.0, 398350.0, 398350.0]
2014: [405100.0, 405100.0, 202550.0, 405100.0, 405100.0]
2015: [411500.0, 411500.0, 205750.0, 411500.0, 411500.0]
2016: [413350.0, 413350.0, 206675.0, 413350.0, 413350.0]
2017: [416700.0, 416700.0, 208350.0, 416700.0, 416700.0]
2018: [200000.0, 400000.0, 200000.0, 200000.0, 400000.0]
2019: [203980.0, 407960.0, 203980.0, 203980.0, 407960.0]
2020: [208181.99, 416363.98, 208181.99, 208181.99, 416363.98]
2021: [212616.27, 425232.53, 212616.27, 212616.27, 425232.53]
2022: [217251.3, 434502.6, 217251.3, 217251.3, 434502.6]
2023: [221857.03, 443714.06, 221857.03, 221857.03, 443714.06]
2024: [226626.96, 453253.91, 226626.96, 226626.96, 453253.91]
2025: [231454.11, 462908.22, 231454.11, 231454.11, 462908.22]
2026: [502356.0, 502356.0, 251178.0, 502356.0, 502356.0]
Valid Range: min = _II_brk4 and max = _II_brk6
Out-of-Range Action: stop
Personal Income — Regular: Non-AMT, Non-Pass-Through
tc Name: _II_rt6
TB Name: Personal income (regular/non-AMT/non-pass-through) tax rate 6
Description: The second higher tax rate, applied to the portion of taxable income below tax bracket 6 and above tax bracket 5.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.35
2014: 0.35
2015: 0.35
2016: 0.35
2017: 0.35
2018: 0.35
2019: 0.35
2020: 0.35
2021: 0.35
2022: 0.35
2023: 0.35
2024: 0.35
2025: 0.35
2026: 0.35
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
Personal Income — Regular: Non-AMT, Non-Pass-Through
tc Name: _II_brk6
TB Name: Personal income (regular/non-AMT/non-pass-through) tax bracket 6
Description: Income below this threshold and above tax bracket 5 is taxed at tax rate 6.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
for: [single, joint, separate, headhousehold, widow]
2013: [400000.0, 450000.0, 225000.0, 425000.0, 450000.0]
2014: [406750.0, 457600.0, 228800.0, 432200.0, 457600.0]
2015: [413200.0, 464850.0, 232425.0, 439000.0, 464850.0]
2016: [415050.0, 466950.0, 233475.0, 441000.0, 466950.0]
2017: [418400.0, 470700.0, 235350.0, 444550.0, 470700.0]
2018: [500000.0, 600000.0, 300000.0, 500000.0, 500000.0]
2019: [509950.0, 611940.0, 305970.0, 509950.0, 509950.0]
2020: [520454.97, 624545.96, 312272.98, 520454.97, 520454.97]
2021: [531540.66, 637848.79, 318924.39, 531540.66, 531540.66]
2022: [543128.25, 651753.89, 325876.94, 543128.25, 543128.25]
2023: [554642.57, 665571.07, 332785.53, 554642.57, 554642.57]
2024: [566567.39, 679880.85, 339940.42, 566567.39, 566567.39]
2025: [578635.28, 694362.31, 347181.15, 578635.28, 578635.28]
2026: [504406.0, 567457.0, 283728.0, 535931.0, 567457.0]
Valid Range: min = _II_brk5 and max = _II_brk7
Out-of-Range Action: stop
Personal Income — Regular: Non-AMT, Non-Pass-Through
tc Name: _II_rt7
TB Name: Personal income (regular/non-AMT/non-pass-through) tax rate 7
Description: The tax rate applied to the portion of taxable income below tax bracket 7 and above tax bracket 6.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.396
2014: 0.396
2015: 0.396
2016: 0.396
2017: 0.396
2018: 0.37
2019: 0.37
2020: 0.37
2021: 0.37
2022: 0.37
2023: 0.37
2024: 0.37
2025: 0.37
2026: 0.396
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
Personal Income — Regular: Non-AMT, Non-Pass-Through
tc Name: _II_brk7
TB Name: Personal income (regular/non-AMT/non-pass-through) tax bracket 7
Description: Income below this threshold and above tax bracket 6 is taxed at tax rate 7; income above this threshold is taxed at tax rate 8. Default value is essentially infinity.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
for: [single, joint, separate, headhousehold, 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]
2018: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2019: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2020: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2021: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2022: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2023: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2024: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2025: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2026: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
Valid Range: min = _II_brk6 and max = 9e+99
Out-of-Range Action: stop
Personal Income — Regular: Non-AMT, Non-Pass-Through
tc Name: _II_rt8
TB Name: Personal income (regular/non-AMT/non-pass-through) tax rate 8
Description: The tax rate applied to the portion of taxable income above tax bracket 7.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 1.0
2014: 1.0
2015: 1.0
2016: 1.0
2017: 1.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
Personal Income — Pass-Through
tc Name: _PT_rt1
TB Name: Pass-through income tax rate 1
Description: The lowest tax rate, applied to the portion of income from sole proprietorships, partnerships and S-corporations below tax bracket 1.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.1
2014: 0.1
2015: 0.1
2016: 0.1
2017: 0.1
2018: 0.1
2019: 0.1
2020: 0.1
2021: 0.1
2022: 0.1
2023: 0.1
2024: 0.1
2025: 0.1
2026: 0.1
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
Personal Income — Pass-Through
tc Name: _PT_brk1
TB Name: Pass-through income tax bracket (upper threshold) 1
Description: Income from sole proprietorships, partnerships and S-corporations below this threshold is taxed at tax rate 1.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
for: [single, joint, separate, headhousehold, widow]
2013: [8925.0, 17850.0, 8925.0, 12750.0, 17850.0]
2014: [9075.0, 18150.0, 9075.0, 12950.0, 18150.0]
2015: [9225.0, 18450.0, 9225.0, 13150.0, 18450.0]
2016: [9275.0, 18550.0, 9275.0, 13250.0, 18550.0]
2017: [9325.0, 18650.0, 9325.0, 13350.0, 18650.0]
2018: [9525.0, 19050.0, 9525.0, 13600.0, 19050.0]
2019: [9714.55, 19429.1, 9714.55, 13870.64, 19429.1]
2020: [9914.67, 19829.34, 9914.67, 14156.38, 19829.34]
2021: [10125.85, 20251.7, 10125.85, 14457.91, 20251.7]
2022: [10346.59, 20693.19, 10346.59, 14773.09, 20693.19]
2023: [10565.94, 21131.89, 10565.94, 15086.28, 21131.89]
2024: [10793.11, 21586.23, 10793.11, 15410.64, 21586.23]
2025: [11023.0, 22046.02, 11023.0, 15738.89, 22046.02]
2026: [11242.0, 22484.0, 11242.0, 16094.0, 22484.0]
Valid Range: min = 0 and max = _PT_brk2
Out-of-Range Action: stop
Personal Income — Pass-Through
tc Name: _PT_rt2
TB Name: Pass-through income tax rate 2
Description: The second lowest tax rate, applied to the portion of income from sole proprietorships, partnerships and S-corporations below tax bracket 2 and above tax bracket 1.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.15
2014: 0.15
2015: 0.15
2016: 0.15
2017: 0.15
2018: 0.12
2019: 0.12
2020: 0.12
2021: 0.12
2022: 0.12
2023: 0.12
2024: 0.12
2025: 0.12
2026: 0.15
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
Personal Income — Pass-Through
tc Name: _PT_brk2
TB Name: Pass-through income tax bracket (upper threshold) 2
Description: Income from sole proprietorships, partnerships and S-corporations below this threshold and above tax bracket 1 is taxed at tax rate 2.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
for: [single, joint, separate, headhousehold, widow]
2013: [36250.0, 72500.0, 36250.0, 48600.0, 72500.0]
2014: [36900.0, 73800.0, 36900.0, 49400.0, 73800.0]
2015: [37450.0, 74900.0, 37450.0, 50200.0, 74900.0]
2016: [37650.0, 75300.0, 37650.0, 50400.0, 75300.0]
2017: [37950.0, 75900.0, 37950.0, 50800.0, 75900.0]
2018: [38700.0, 77400.0, 38700.0, 51800.0, 77400.0]
2019: [39470.13, 78940.26, 39470.13, 52830.82, 78940.26]
2020: [40283.21, 80566.43, 40283.21, 53919.13, 80566.43]
2021: [41141.24, 82282.49, 41141.24, 55067.61, 82282.49]
2022: [42038.12, 84076.25, 42038.12, 56268.08, 84076.25]
2023: [42929.33, 85858.67, 42929.33, 57460.96, 85858.67]
2024: [43852.31, 87704.63, 43852.31, 58696.37, 87704.63]
2025: [44786.36, 89572.74, 44786.36, 59946.6, 89572.74]
2026: [45751.0, 91502.0, 45751.0, 61242.0, 91502.0]
Valid Range: min = _PT_brk1 and max = _PT_brk3
Out-of-Range Action: stop
Personal Income — Pass-Through
tc Name: _PT_rt3
TB Name: Pass-through income tax rate 3
Description: The third lowest tax rate, applied to the portion of income from sole proprietorships, partnerships and S-corporations below tax bracket 3 and above tax bracket 2.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.25
2014: 0.25
2015: 0.25
2016: 0.25
2017: 0.25
2018: 0.22
2019: 0.22
2020: 0.22
2021: 0.22
2022: 0.22
2023: 0.22
2024: 0.22
2025: 0.22
2026: 0.25
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
Personal Income — Pass-Through
tc Name: _PT_brk3
TB Name: Pass-through income tax bracket (upper threshold) 3
Description: Income from sole proprietorships, partnerships and S-corporations below this threshold and above tax bracket 2 is taxed at tax rate 3.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
for: [single, joint, separate, headhousehold, widow]
2013: [87850.0, 146400.0, 73200.0, 125450.0, 146400.0]
2014: [89350.0, 148850.0, 74425.0, 127550.0, 148850.0]
2015: [90750.0, 151200.0, 75600.0, 129600.0, 151200.0]
2016: [91150.0, 151900.0, 75950.0, 130150.0, 151900.0]
2017: [91900.0, 153100.0, 76550.0, 131200.0, 153100.0]
2018: [82500.0, 165000.0, 82500.0, 82500.0, 165000.0]
2019: [84141.75, 168283.5, 84141.75, 84141.75, 168283.5]
2020: [85875.07, 171750.14, 85875.07, 85875.07, 171750.14]
2021: [87704.21, 175408.42, 87704.21, 87704.21, 175408.42]
2022: [89616.16, 179232.32, 89616.16, 89616.16, 179232.32]
2023: [91516.02, 183032.05, 91516.02, 91516.02, 183032.05]
2024: [93483.61, 186967.24, 93483.61, 93483.61, 186967.24]
2025: [95474.81, 190949.64, 95474.81, 95474.81, 190949.64]
2026: [110791.0, 184571.0, 92286.0, 158169.0, 184571.0]
Valid Range: min = _PT_brk2 and max = _PT_brk4
Out-of-Range Action: stop
Personal Income — Pass-Through
tc Name: _PT_rt4
TB Name: Pass-through income tax rate 4
Description: The tax rate applied to the portion of income from sole proprietorships, partnerships and S-corporations below tax bracket 4 and above tax bracket 3.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.28
2014: 0.28
2015: 0.28
2016: 0.28
2017: 0.28
2018: 0.24
2019: 0.24
2020: 0.24
2021: 0.24
2022: 0.24
2023: 0.24
2024: 0.24
2025: 0.24
2026: 0.28
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
Personal Income — Pass-Through
tc Name: _PT_brk4
TB Name: Pass-through income tax bracket (upper threshold) 4
Description: Income from sole proprietorships, partnerships and S-corporations below this threshold and above tax bracket 3 is taxed at tax rate 4.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
for: [single, joint, separate, headhousehold, widow]
2013: [183250.0, 223050.0, 111525.0, 203150.0, 223050.0]
2014: [186350.0, 226850.0, 113425.0, 206600.0, 226850.0]
2015: [189300.0, 230450.0, 115225.0, 209850.0, 230450.0]
2016: [190150.0, 231450.0, 115725.0, 210800.0, 231450.0]
2017: [191650.0, 233350.0, 116675.0, 212500.0, 233350.0]
2018: [157500.0, 315000.0, 157500.0, 157500.0, 315000.0]
2019: [160634.25, 321268.5, 160634.25, 160634.25, 321268.5]
2020: [163943.32, 327886.63, 163943.32, 163943.32, 327886.63]
2021: [167435.31, 334870.62, 167435.31, 167435.31, 334870.62]
2022: [171085.4, 342170.8, 171085.4, 171085.4, 342170.8]
2023: [174712.41, 349424.82, 174712.41, 174712.41, 349424.82]
2024: [178468.73, 356937.45, 178468.73, 178468.73, 356937.45]
2025: [182270.11, 364540.22, 182270.11, 182270.11, 364540.22]
2026: [231045.0, 281317.0, 140659.0, 256181.0, 281317.0]
Valid Range: min = _PT_brk3 and max = _PT_brk5
Out-of-Range Action: stop
Personal Income — Pass-Through
tc Name: _PT_rt5
TB Name: Pass-through income tax rate 5
Description: The third highest tax rate, applied to the portion of income from sole proprietorships, partnerships and S-corporations below tax bracket 5 and above tax bracket 4.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.33
2014: 0.33
2015: 0.33
2016: 0.33
2017: 0.33
2018: 0.32
2019: 0.32
2020: 0.32
2021: 0.32
2022: 0.32
2023: 0.32
2024: 0.32
2025: 0.32
2026: 0.33
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
Personal Income — Pass-Through
tc Name: _PT_brk5
TB Name: Pass-through income tax bracket (upper threshold) 5
Description: Income from sole proprietorships, partnerships and S-corporations below this threshold and above tax bracket 4 is taxed at tax rate 5.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
for: [single, joint, separate, headhousehold, widow]
2013: [398350.0, 398350.0, 199175.0, 398350.0, 398350.0]
2014: [405100.0, 405100.0, 202550.0, 405100.0, 405100.0]
2015: [411500.0, 411500.0, 205750.0, 411500.0, 411500.0]
2016: [413350.0, 413350.0, 206675.0, 413350.0, 413350.0]
2017: [416700.0, 416700.0, 208350.0, 416700.0, 416700.0]
2018: [200000.0, 400000.0, 200000.0, 200000.0, 400000.0]
2019: [203980.0, 407960.0, 203980.0, 203980.0, 407960.0]
2020: [208181.99, 416363.98, 208181.99, 208181.99, 416363.98]
2021: [212616.27, 425232.53, 212616.27, 212616.27, 425232.53]
2022: [217251.3, 434502.6, 217251.3, 217251.3, 434502.6]
2023: [221857.03, 443714.06, 221857.03, 221857.03, 443714.06]
2024: [226626.96, 453253.91, 226626.96, 226626.96, 453253.91]
2025: [231454.11, 462908.22, 231454.11, 231454.11, 462908.22]
2026: [502356.0, 502356.0, 251178.0, 502356.0, 502356.0]
Valid Range: min = _PT_brk4 and max = _PT_brk6
Out-of-Range Action: stop
Personal Income — Pass-Through
tc Name: _PT_rt6
TB Name: Pass-through income tax rate 6
Description: The second higher tax rate, applied to the portion of income from sole proprietorships, partnerships and S-corporations below tax bracket 6 and above tax bracket 5.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.35
2014: 0.35
2015: 0.35
2016: 0.35
2017: 0.35
2018: 0.35
2019: 0.35
2020: 0.35
2021: 0.35
2022: 0.35
2023: 0.35
2024: 0.35
2025: 0.35
2026: 0.35
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
Personal Income — Pass-Through
tc Name: _PT_brk6
TB Name: Pass-through income tax bracket (upper threshold) 6
Description: Income from sole proprietorships, partnerships and S-corporations below this threshold and above tax bracket 5 is taxed at tax rate 6.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
for: [single, joint, separate, headhousehold, widow]
2013: [400000.0, 450000.0, 225000.0, 425000.0, 450000.0]
2014: [406750.0, 457600.0, 228800.0, 432200.0, 457600.0]
2015: [413200.0, 464850.0, 232425.0, 439000.0, 464850.0]
2016: [415050.0, 466950.0, 233475.0, 441000.0, 466950.0]
2017: [418400.0, 470700.0, 235350.0, 444550.0, 470700.0]
2018: [500000.0, 600000.0, 300000.0, 500000.0, 500000.0]
2019: [509950.0, 611940.0, 305970.0, 509950.0, 509950.0]
2020: [520454.97, 624545.96, 312272.98, 520454.97, 520454.97]
2021: [531540.66, 637848.79, 318924.39, 531540.66, 531540.66]
2022: [543128.25, 651753.89, 325876.94, 543128.25, 543128.25]
2023: [554642.57, 665571.07, 332785.53, 554642.57, 554642.57]
2024: [566567.39, 679880.85, 339940.42, 566567.39, 566567.39]
2025: [578635.28, 694362.31, 347181.15, 578635.28, 578635.28]
2026: [504406.0, 567457.0, 283728.0, 535931.0, 567457.0]
Valid Range: min = _PT_brk5 and max = _PT_brk7
Out-of-Range Action: stop
Personal Income — Pass-Through
tc Name: _PT_rt7
TB Name: Pass-through income tax rate 7
Description: The highest tax rate, applied to the portion of income from sole proprietorships, partnerships and S-corporations below tax bracket 7 and above tax bracket 6.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.396
2014: 0.396
2015: 0.396
2016: 0.396
2017: 0.396
2018: 0.37
2019: 0.37
2020: 0.37
2021: 0.37
2022: 0.37
2023: 0.37
2024: 0.37
2025: 0.37
2026: 0.396
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
Personal Income — Pass-Through
tc Name: _PT_brk7
TB Name: Extra pass-through income tax bracket
Description: Income from sole proprietorships, partnerships and S-corporations below this threshold and above tax bracket 6 is taxed at tax rate 7. Default value is essentially infinity.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
for: [single, joint, separate, headhousehold, 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]
2018: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2019: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2020: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2021: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2022: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2023: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2024: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2025: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2026: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
Valid Range: min = _PT_brk6 and max = 9e+99
Out-of-Range Action: stop
Personal Income — Pass-Through
tc Name: _PT_rt8
TB Name: Extra pass-through income tax rate
Description: The extra tax rate, applied to the portion of income from sole proprietorships, partnerships and S-corporations above the tax bracket 7.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 1.0
2014: 1.0
2015: 1.0
2016: 1.0
2017: 1.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
Personal Income — Pass-Through
tc Name: _PT_EligibleRate_active
TB Name: Share of active business income eligible for PT rate schedule
Description: Eligibility rate of active business income for separate pass-through rates.
Notes: Active business income defined as e00900 + e26270
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 1.0
2014: 1.0
2015: 1.0
2016: 1.0
2017: 1.0
Valid Range: min = 0.0 and max = 1.0
Out-of-Range Action: stop
Personal Income — Pass-Through
tc Name: _PT_EligibleRate_passive
TB Name: Share of passive business income eligible for PT rate schedule
Description: Eligibility rate of passive business income for separate pass-through rates.
Notes: Passive business income defined as e02000 - e26270
Has An Effect When Using: PUF data: True CPS data: False
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0.0 and max = 1.0
Out-of-Range Action: stop
Personal Income — Pass-Through
tc Name: _PT_wages_active_income
TB Name: Wages included in (positive) active business income eligible for PT rates
Description: Whether active business income eligibility base for PT schedule for includes wages.
Notes: Only applies if active business income is positive
Has An Effect When Using: PUF data: False CPS data: False
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: True
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False
Valid Range: min = False and max = True
Out-of-Range Action: stop
Personal Income — Pass-Through
tc Name: _PT_top_stacking
TB Name: PT taxable income stacked on top of regular taxable income
Description: Whether taxable income eligible for PT rate schedule is stacked on top of regular taxable income.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: True
Known Values:
2013: True
2014: True
2015: True
2016: True
2017: True
Valid Range: min = False and max = True
Out-of-Range Action: stop
Personal Income — Pass-Through
tc Name: _PT_excl_rt
TB Name: Pass-through income exclusion rate
Description: Fraction of qualified business income excluded from taxable income.
Notes: Applies to e00900 + e26270
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.2
2019: 0.2
2020: 0.2
2021: 0.2
2022: 0.2
2023: 0.2
2024: 0.2
2025: 0.2
2026: 0.0
Valid Range: min = 0.0 and max = 1.0
Out-of-Range Action: stop
Personal Income — Pass-Through
tc Name: _PT_excl_wagelim_rt
TB Name: Wage limit rate on pass-through income exclusion
Description: If taxpayer has partnership/S-corporation income, the amount of business income excluded from taxable income may not exceed this fraction of wages.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 9e+99
2014: 9e+99
2015: 9e+99
2016: 9e+99
2017: 9e+99
2018: 0.5
2019: 0.5
2020: 0.5
2021: 0.5
2022: 0.5
2023: 0.5
2024: 0.5
2025: 0.5
2026: 9e+99
Valid Range: min = 0.0 and max = 9e+99
Out-of-Range Action: stop
Personal Income — Pass-Through
tc Name: _PT_excl_wagelim_thd
TB Name: Phase-in threshold of wage limit on pass-through income exclusion
Description: If taxpayer has partnership/S-corporation income, the amount of business income excluded from taxable income is limited by wages if taxable income exceeds this threshold.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
for: [single, joint, separate, headhousehold, widow]
2013: [0.0, 0.0, 0.0, 0.0, 0.0]
2014: [0.0, 0.0, 0.0, 0.0, 0.0]
2015: [0.0, 0.0, 0.0, 0.0, 0.0]
2016: [0.0, 0.0, 0.0, 0.0, 0.0]
2017: [0.0, 0.0, 0.0, 0.0, 0.0]
2018: [157500.0, 315000.0, 157500.0, 157500.0, 315000.0]
2019: [160634.25, 321268.5, 160634.25, 160634.25, 321268.5]
2020: [163943.32, 327886.63, 163943.32, 163943.32, 327886.63]
2021: [167435.31, 334870.62, 167435.31, 167435.31, 334870.62]
2022: [171085.4, 342170.8, 171085.4, 171085.4, 342170.8]
2023: [174712.41, 349424.82, 174712.41, 174712.41, 349424.82]
2024: [178468.73, 356937.45, 178468.73, 178468.73, 356937.45]
2025: [182270.11, 364540.22, 182270.11, 182270.11, 364540.22]
2026: [0.0, 0.0, 0.0, 0.0, 0.0]
Valid Range: min = 0.0 and max = 9e+99
Out-of-Range Action: stop
Personal Income — Pass-Through
tc Name: _PT_excl_wagelim_prt
TB Name: Phase-in rate of wage limit on pass-through income exclusion
Description: If taxpayer has partnership/S-corporation income, the wage limitation on the amount of business income excluded from taxable income is phased in at this rate.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
for: [single, joint, separate, headhousehold, widow]
2013: [0.0, 0.0, 0.0, 0.0, 0.0]
2014: [0.0, 0.0, 0.0, 0.0, 0.0]
2015: [0.0, 0.0, 0.0, 0.0, 0.0]
2016: [0.0, 0.0, 0.0, 0.0, 0.0]
2017: [0.0, 0.0, 0.0, 0.0, 0.0]
2018: [2e-05, 1e-05, 2e-05, 2e-05, 1e-05]
2019: [2e-05, 1e-05, 2e-05, 2e-05, 1e-05]
2020: [2e-05, 1e-05, 2e-05, 2e-05, 1e-05]
2021: [2e-05, 1e-05, 2e-05, 2e-05, 1e-05]
2022: [2e-05, 1e-05, 2e-05, 2e-05, 1e-05]
2023: [2e-05, 1e-05, 2e-05, 2e-05, 1e-05]
2024: [2e-05, 1e-05, 2e-05, 2e-05, 1e-05]
2025: [2e-05, 1e-05, 2e-05, 2e-05, 1e-05]
2026: [0.0, 0.0, 0.0, 0.0, 0.0]
Valid Range: min = 0.0 and max = 1.0
Out-of-Range Action: stop
Personal Income — Pass-Through
tc Name: _PT_rt1
TB Name: Pass-through income tax rate 1
Description: The lowest tax rate, applied to the portion of income from sole proprietorships, partnerships and S-corporations below tax bracket 1.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.1
2014: 0.1
2015: 0.1
2016: 0.1
2017: 0.1
2018: 0.1
2019: 0.1
2020: 0.1
2021: 0.1
2022: 0.1
2023: 0.1
2024: 0.1
2025: 0.1
2026: 0.1
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
Personal Income — Pass-Through
tc Name: _PT_brk1
TB Name: Pass-through income tax bracket (upper threshold) 1
Description: Income from sole proprietorships, partnerships and S-corporations below this threshold is taxed at tax rate 1.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
for: [single, joint, separate, headhousehold, widow]
2013: [8925.0, 17850.0, 8925.0, 12750.0, 17850.0]
2014: [9075.0, 18150.0, 9075.0, 12950.0, 18150.0]
2015: [9225.0, 18450.0, 9225.0, 13150.0, 18450.0]
2016: [9275.0, 18550.0, 9275.0, 13250.0, 18550.0]
2017: [9325.0, 18650.0, 9325.0, 13350.0, 18650.0]
2018: [9525.0, 19050.0, 9525.0, 13600.0, 19050.0]
2019: [9714.55, 19429.1, 9714.55, 13870.64, 19429.1]
2020: [9914.67, 19829.34, 9914.67, 14156.38, 19829.34]
2021: [10125.85, 20251.7, 10125.85, 14457.91, 20251.7]
2022: [10346.59, 20693.19, 10346.59, 14773.09, 20693.19]
2023: [10565.94, 21131.89, 10565.94, 15086.28, 21131.89]
2024: [10793.11, 21586.23, 10793.11, 15410.64, 21586.23]
2025: [11023.0, 22046.02, 11023.0, 15738.89, 22046.02]
2026: [11242.0, 22484.0, 11242.0, 16094.0, 22484.0]
Valid Range: min = 0 and max = _PT_brk2
Out-of-Range Action: stop
Personal Income — Pass-Through
tc Name: _PT_rt2
TB Name: Pass-through income tax rate 2
Description: The second lowest tax rate, applied to the portion of income from sole proprietorships, partnerships and S-corporations below tax bracket 2 and above tax bracket 1.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.15
2014: 0.15
2015: 0.15
2016: 0.15
2017: 0.15
2018: 0.12
2019: 0.12
2020: 0.12
2021: 0.12
2022: 0.12
2023: 0.12
2024: 0.12
2025: 0.12
2026: 0.15
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
Personal Income — Pass-Through
tc Name: _PT_brk2
TB Name: Pass-through income tax bracket (upper threshold) 2
Description: Income from sole proprietorships, partnerships and S-corporations below this threshold and above tax bracket 1 is taxed at tax rate 2.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
for: [single, joint, separate, headhousehold, widow]
2013: [36250.0, 72500.0, 36250.0, 48600.0, 72500.0]
2014: [36900.0, 73800.0, 36900.0, 49400.0, 73800.0]
2015: [37450.0, 74900.0, 37450.0, 50200.0, 74900.0]
2016: [37650.0, 75300.0, 37650.0, 50400.0, 75300.0]
2017: [37950.0, 75900.0, 37950.0, 50800.0, 75900.0]
2018: [38700.0, 77400.0, 38700.0, 51800.0, 77400.0]
2019: [39470.13, 78940.26, 39470.13, 52830.82, 78940.26]
2020: [40283.21, 80566.43, 40283.21, 53919.13, 80566.43]
2021: [41141.24, 82282.49, 41141.24, 55067.61, 82282.49]
2022: [42038.12, 84076.25, 42038.12, 56268.08, 84076.25]
2023: [42929.33, 85858.67, 42929.33, 57460.96, 85858.67]
2024: [43852.31, 87704.63, 43852.31, 58696.37, 87704.63]
2025: [44786.36, 89572.74, 44786.36, 59946.6, 89572.74]
2026: [45751.0, 91502.0, 45751.0, 61242.0, 91502.0]
Valid Range: min = _PT_brk1 and max = _PT_brk3
Out-of-Range Action: stop
Personal Income — Pass-Through
tc Name: _PT_rt3
TB Name: Pass-through income tax rate 3
Description: The third lowest tax rate, applied to the portion of income from sole proprietorships, partnerships and S-corporations below tax bracket 3 and above tax bracket 2.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.25
2014: 0.25
2015: 0.25
2016: 0.25
2017: 0.25
2018: 0.22
2019: 0.22
2020: 0.22
2021: 0.22
2022: 0.22
2023: 0.22
2024: 0.22
2025: 0.22
2026: 0.25
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
Personal Income — Pass-Through
tc Name: _PT_brk3
TB Name: Pass-through income tax bracket (upper threshold) 3
Description: Income from sole proprietorships, partnerships and S-corporations below this threshold and above tax bracket 2 is taxed at tax rate 3.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
for: [single, joint, separate, headhousehold, widow]
2013: [87850.0, 146400.0, 73200.0, 125450.0, 146400.0]
2014: [89350.0, 148850.0, 74425.0, 127550.0, 148850.0]
2015: [90750.0, 151200.0, 75600.0, 129600.0, 151200.0]
2016: [91150.0, 151900.0, 75950.0, 130150.0, 151900.0]
2017: [91900.0, 153100.0, 76550.0, 131200.0, 153100.0]
2018: [82500.0, 165000.0, 82500.0, 82500.0, 165000.0]
2019: [84141.75, 168283.5, 84141.75, 84141.75, 168283.5]
2020: [85875.07, 171750.14, 85875.07, 85875.07, 171750.14]
2021: [87704.21, 175408.42, 87704.21, 87704.21, 175408.42]
2022: [89616.16, 179232.32, 89616.16, 89616.16, 179232.32]
2023: [91516.02, 183032.05, 91516.02, 91516.02, 183032.05]
2024: [93483.61, 186967.24, 93483.61, 93483.61, 186967.24]
2025: [95474.81, 190949.64, 95474.81, 95474.81, 190949.64]
2026: [110791.0, 184571.0, 92286.0, 158169.0, 184571.0]
Valid Range: min = _PT_brk2 and max = _PT_brk4
Out-of-Range Action: stop
Personal Income — Pass-Through
tc Name: _PT_rt4
TB Name: Pass-through income tax rate 4
Description: The tax rate applied to the portion of income from sole proprietorships, partnerships and S-corporations below tax bracket 4 and above tax bracket 3.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.28
2014: 0.28
2015: 0.28
2016: 0.28
2017: 0.28
2018: 0.24
2019: 0.24
2020: 0.24
2021: 0.24
2022: 0.24
2023: 0.24
2024: 0.24
2025: 0.24
2026: 0.28
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
Personal Income — Pass-Through
tc Name: _PT_brk4
TB Name: Pass-through income tax bracket (upper threshold) 4
Description: Income from sole proprietorships, partnerships and S-corporations below this threshold and above tax bracket 3 is taxed at tax rate 4.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
for: [single, joint, separate, headhousehold, widow]
2013: [183250.0, 223050.0, 111525.0, 203150.0, 223050.0]
2014: [186350.0, 226850.0, 113425.0, 206600.0, 226850.0]
2015: [189300.0, 230450.0, 115225.0, 209850.0, 230450.0]
2016: [190150.0, 231450.0, 115725.0, 210800.0, 231450.0]
2017: [191650.0, 233350.0, 116675.0, 212500.0, 233350.0]
2018: [157500.0, 315000.0, 157500.0, 157500.0, 315000.0]
2019: [160634.25, 321268.5, 160634.25, 160634.25, 321268.5]
2020: [163943.32, 327886.63, 163943.32, 163943.32, 327886.63]
2021: [167435.31, 334870.62, 167435.31, 167435.31, 334870.62]
2022: [171085.4, 342170.8, 171085.4, 171085.4, 342170.8]
2023: [174712.41, 349424.82, 174712.41, 174712.41, 349424.82]
2024: [178468.73, 356937.45, 178468.73, 178468.73, 356937.45]
2025: [182270.11, 364540.22, 182270.11, 182270.11, 364540.22]
2026: [231045.0, 281317.0, 140659.0, 256181.0, 281317.0]
Valid Range: min = _PT_brk3 and max = _PT_brk5
Out-of-Range Action: stop
Personal Income — Pass-Through
tc Name: _PT_rt5
TB Name: Pass-through income tax rate 5
Description: The third highest tax rate, applied to the portion of income from sole proprietorships, partnerships and S-corporations below tax bracket 5 and above tax bracket 4.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.33
2014: 0.33
2015: 0.33
2016: 0.33
2017: 0.33
2018: 0.32
2019: 0.32
2020: 0.32
2021: 0.32
2022: 0.32
2023: 0.32
2024: 0.32
2025: 0.32
2026: 0.33
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
Personal Income — Pass-Through
tc Name: _PT_brk5
TB Name: Pass-through income tax bracket (upper threshold) 5
Description: Income from sole proprietorships, partnerships and S-corporations below this threshold and above tax bracket 4 is taxed at tax rate 5.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
for: [single, joint, separate, headhousehold, widow]
2013: [398350.0, 398350.0, 199175.0, 398350.0, 398350.0]
2014: [405100.0, 405100.0, 202550.0, 405100.0, 405100.0]
2015: [411500.0, 411500.0, 205750.0, 411500.0, 411500.0]
2016: [413350.0, 413350.0, 206675.0, 413350.0, 413350.0]
2017: [416700.0, 416700.0, 208350.0, 416700.0, 416700.0]
2018: [200000.0, 400000.0, 200000.0, 200000.0, 400000.0]
2019: [203980.0, 407960.0, 203980.0, 203980.0, 407960.0]
2020: [208181.99, 416363.98, 208181.99, 208181.99, 416363.98]
2021: [212616.27, 425232.53, 212616.27, 212616.27, 425232.53]
2022: [217251.3, 434502.6, 217251.3, 217251.3, 434502.6]
2023: [221857.03, 443714.06, 221857.03, 221857.03, 443714.06]
2024: [226626.96, 453253.91, 226626.96, 226626.96, 453253.91]
2025: [231454.11, 462908.22, 231454.11, 231454.11, 462908.22]
2026: [502356.0, 502356.0, 251178.0, 502356.0, 502356.0]
Valid Range: min = _PT_brk4 and max = _PT_brk6
Out-of-Range Action: stop
Personal Income — Pass-Through
tc Name: _PT_rt6
TB Name: Pass-through income tax rate 6
Description: The second higher tax rate, applied to the portion of income from sole proprietorships, partnerships and S-corporations below tax bracket 6 and above tax bracket 5.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.35
2014: 0.35
2015: 0.35
2016: 0.35
2017: 0.35
2018: 0.35
2019: 0.35
2020: 0.35
2021: 0.35
2022: 0.35
2023: 0.35
2024: 0.35
2025: 0.35
2026: 0.35
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
Personal Income — Pass-Through
tc Name: _PT_brk6
TB Name: Pass-through income tax bracket (upper threshold) 6
Description: Income from sole proprietorships, partnerships and S-corporations below this threshold and above tax bracket 5 is taxed at tax rate 6.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
for: [single, joint, separate, headhousehold, widow]
2013: [400000.0, 450000.0, 225000.0, 425000.0, 450000.0]
2014: [406750.0, 457600.0, 228800.0, 432200.0, 457600.0]
2015: [413200.0, 464850.0, 232425.0, 439000.0, 464850.0]
2016: [415050.0, 466950.0, 233475.0, 441000.0, 466950.0]
2017: [418400.0, 470700.0, 235350.0, 444550.0, 470700.0]
2018: [500000.0, 600000.0, 300000.0, 500000.0, 500000.0]
2019: [509950.0, 611940.0, 305970.0, 509950.0, 509950.0]
2020: [520454.97, 624545.96, 312272.98, 520454.97, 520454.97]
2021: [531540.66, 637848.79, 318924.39, 531540.66, 531540.66]
2022: [543128.25, 651753.89, 325876.94, 543128.25, 543128.25]
2023: [554642.57, 665571.07, 332785.53, 554642.57, 554642.57]
2024: [566567.39, 679880.85, 339940.42, 566567.39, 566567.39]
2025: [578635.28, 694362.31, 347181.15, 578635.28, 578635.28]
2026: [504406.0, 567457.0, 283728.0, 535931.0, 567457.0]
Valid Range: min = _PT_brk5 and max = _PT_brk7
Out-of-Range Action: stop
Personal Income — Pass-Through
tc Name: _PT_rt7
TB Name: Pass-through income tax rate 7
Description: The highest tax rate, applied to the portion of income from sole proprietorships, partnerships and S-corporations below tax bracket 7 and above tax bracket 6.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.396
2014: 0.396
2015: 0.396
2016: 0.396
2017: 0.396
2018: 0.37
2019: 0.37
2020: 0.37
2021: 0.37
2022: 0.37
2023: 0.37
2024: 0.37
2025: 0.37
2026: 0.396
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
Personal Income — Pass-Through
tc Name: _PT_brk7
TB Name: Extra pass-through income tax bracket
Description: Income from sole proprietorships, partnerships and S-corporations below this threshold and above tax bracket 6 is taxed at tax rate 7. Default value is essentially infinity.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
for: [single, joint, separate, headhousehold, 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]
2018: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2019: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2020: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2021: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2022: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2023: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2024: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2025: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2026: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
Valid Range: min = _PT_brk6 and max = 9e+99
Out-of-Range Action: stop
Personal Income — Pass-Through
tc Name: _PT_rt8
TB Name: Extra pass-through income tax rate
Description: The extra tax rate, applied to the portion of income from sole proprietorships, partnerships and S-corporations above the tax bracket 7.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 1.0
2014: 1.0
2015: 1.0
2016: 1.0
2017: 1.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
Personal Income — Pass-Through
tc Name: _PT_EligibleRate_active
TB Name: Share of active business income eligible for PT rate schedule
Description: Eligibility rate of active business income for separate pass-through rates.
Notes: Active business income defined as e00900 + e26270
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 1.0
2014: 1.0
2015: 1.0
2016: 1.0
2017: 1.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
Personal Income — Pass-Through
tc Name: _PT_EligibleRate_passive
TB Name: Share of passive business income eligible for PT rate schedule
Description: Eligibility rate of passive business income for separate pass-through rates.
Notes: Passive business income defined as e02000 - e26270
Has An Effect When Using: PUF data: True CPS data: False
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
Personal Income — Pass-Through
tc Name: _PT_wages_active_income
TB Name: Wages included in (positive) active business income eligible for PT rates
Description: Whether active business income eligibility base for PT schedule for includes wages.
Notes: Only applies if active business income is positive
Has An Effect When Using: PUF data: False CPS data: False
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: True
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False
Valid Range: min = False and max = True
Out-of-Range Action: stop
Personal Income — Pass-Through
tc Name: _PT_top_stacking
TB Name: PT taxable income stacked on top of regular taxable income
Description: Whether taxable income eligible for PT rate schedule is stacked on top of regular taxable income.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: True
Known Values:
2013: True
2014: True
2015: True
2016: True
2017: True
Valid Range: min = False and max = True
Out-of-Range Action: stop
Personal Income — Pass-Through
tc Name: _PT_excl_rt
TB Name: Pass-through income exclusion rate
Description: Fraction of qualified business income excluded from taxable income.
Notes: Applies to e00900 + e26270
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.2
2019: 0.2
2020: 0.2
2021: 0.2
2022: 0.2
2023: 0.2
2024: 0.2
2025: 0.2
2026: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
Personal Income — Pass-Through
tc Name: _PT_excl_wagelim_rt
TB Name: Wage limit rate on pass-through income exclusion
Description: If taxpayer has partnership/S-corporation income, the amount of business income excluded from taxable income may not exceed this fraction of wages.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 9e+99
2014: 9e+99
2015: 9e+99
2016: 9e+99
2017: 9e+99
2018: 0.5
2019: 0.5
2020: 0.5
2021: 0.5
2022: 0.5
2023: 0.5
2024: 0.5
2025: 0.5
2026: 9e+99
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Personal Income — Pass-Through
tc Name: _PT_excl_wagelim_thd
TB Name: Phase-in threshold of wage limit on pass-through income exclusion
Description: If taxpayer has partnership/S-corporation income, the amount of business income excluded from taxable income is limited by wages if taxable income exceeds this threshold.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
for: [single, joint, separate, headhousehold, widow]
2013: [0.0, 0.0, 0.0, 0.0, 0.0]
2014: [0.0, 0.0, 0.0, 0.0, 0.0]
2015: [0.0, 0.0, 0.0, 0.0, 0.0]
2016: [0.0, 0.0, 0.0, 0.0, 0.0]
2017: [0.0, 0.0, 0.0, 0.0, 0.0]
2018: [157500.0, 315000.0, 157500.0, 157500.0, 315000.0]
2019: [160634.25, 321268.5, 160634.25, 160634.25, 321268.5]
2020: [163943.32, 327886.63, 163943.32, 163943.32, 327886.63]
2021: [167435.31, 334870.62, 167435.31, 167435.31, 334870.62]
2022: [171085.4, 342170.8, 171085.4, 171085.4, 342170.8]
2023: [174712.41, 349424.82, 174712.41, 174712.41, 349424.82]
2024: [178468.73, 356937.45, 178468.73, 178468.73, 356937.45]
2025: [182270.11, 364540.22, 182270.11, 182270.11, 364540.22]
2026: [0.0, 0.0, 0.0, 0.0, 0.0]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Personal Income — Pass-Through
tc Name: _PT_excl_wagelim_prt
TB Name: Phase-in rate of wage limit on pass-through income exclusion
Description: If taxpayer has partnership/S-corporation income, the wage limitation on the amount of business income excluded from taxable income is phased in at this rate.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
for: [single, joint, separate, headhousehold, widow]
2013: [0.0, 0.0, 0.0, 0.0, 0.0]
2014: [0.0, 0.0, 0.0, 0.0, 0.0]
2015: [0.0, 0.0, 0.0, 0.0, 0.0]
2016: [0.0, 0.0, 0.0, 0.0, 0.0]
2017: [0.0, 0.0, 0.0, 0.0, 0.0]
2018: [2e-05, 1e-05, 2e-05, 2e-05, 1e-05]
2019: [2e-05, 1e-05, 2e-05, 2e-05, 1e-05]
2020: [2e-05, 1e-05, 2e-05, 2e-05, 1e-05]
2021: [2e-05, 1e-05, 2e-05, 2e-05, 1e-05]
2022: [2e-05, 1e-05, 2e-05, 2e-05, 1e-05]
2023: [2e-05, 1e-05, 2e-05, 2e-05, 1e-05]
2024: [2e-05, 1e-05, 2e-05, 2e-05, 1e-05]
2025: [2e-05, 1e-05, 2e-05, 2e-05, 1e-05]
2026: [0.0, 0.0, 0.0, 0.0, 0.0]
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
Personal Income — Alternative Minimum Tax
tc Name: _AMT_em
TB Name: AMT exemption amount
Description: The amount of AMT taxable income exempted from AMT.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
for: [single, joint, separate, headhousehold, widow]
2013: [51900.0, 80800.0, 40400.0, 51900.0, 80800.0]
2014: [52800.0, 82100.0, 41050.0, 52800.0, 82100.0]
2015: [53600.0, 83400.0, 41700.0, 53600.0, 83400.0]
2016: [53900.0, 83800.0, 41900.0, 53900.0, 83800.0]
2017: [54300.0, 84500.0, 42250.0, 54300.0, 84500.0]
2018: [70300.0, 109400.0, 54700.0, 70300.0, 109400.0]
2019: [71698.97, 111577.06, 55788.53, 71698.97, 111577.06]
2020: [73175.97, 113875.55, 56937.77, 73175.97, 113875.55]
2021: [74734.62, 116301.1, 58150.54, 74734.62, 116301.1]
2022: [76363.83, 118836.46, 59418.22, 76363.83, 118836.46]
2023: [77982.74, 121355.79, 60677.89, 77982.74, 121355.79]
2024: [79659.37, 123964.94, 61982.46, 79659.37, 123964.94]
2025: [81356.11, 126605.39, 63302.69, 81356.11, 126605.39]
2026: [65462.0, 101870.0, 50935.0, 65461.0, 101870.0]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Personal Income — Alternative Minimum Tax
tc Name: _AMT_prt
TB Name: AMT exemption phaseout rate
Description: AMT exemption will decrease at this rate for each dollar of AMT taxable income exceeding AMT phaseout start.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.25
2014: 0.25
2015: 0.25
2016: 0.25
2017: 0.25
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
Personal Income — Alternative Minimum Tax
tc Name: _AMT_em_ps
TB Name: AMT exemption phaseout start
Description: AMT exemption starts to decrease when AMT taxable income goes beyond this threshold.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
for: [single, joint, separate, headhousehold, widow]
2013: [115400.0, 153900.0, 76950.0, 115400.0, 153900.0]
2014: [117300.0, 156500.0, 78250.0, 117300.0, 156500.0]
2015: [119200.0, 158900.0, 79450.0, 119200.0, 158900.0]
2016: [119700.0, 159700.0, 79850.0, 119700.0, 159700.0]
2017: [120700.0, 160900.0, 80450.0, 120700.0, 160900.0]
2018: [500000.0, 1000000.0, 500000.0, 500000.0, 1000000.0]
2019: [509950.0, 1019900.0, 509950.0, 509950.0, 1019900.0]
2020: [520454.97, 1040909.94, 520454.97, 520454.97, 1040909.94]
2021: [531540.66, 1063081.32, 531540.66, 531540.66, 1063081.32]
2022: [543128.25, 1086256.49, 543128.25, 543128.25, 1086256.49]
2023: [554642.57, 1109285.13, 554642.57, 554642.57, 1109285.13]
2024: [566567.39, 1133134.76, 566567.39, 566567.39, 1133134.76]
2025: [578635.28, 1157270.53, 578635.28, 578635.28, 1157270.53]
2026: [145511.0, 193974.0, 96987.0, 145511.0, 193974.0]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Personal Income — Alternative Minimum Tax
tc Name: _AMT_rt1
TB Name: AMT rate 1
Description: The tax rate applied to the portion of AMT taxable income below the surtax threshold, AMT bracket 1.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.26
2014: 0.26
2015: 0.26
2016: 0.26
2017: 0.26
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
Personal Income — Alternative Minimum Tax
tc Name: _AMT_brk1
TB Name: AMT bracket 1 (upper threshold)
Description: AMT taxable income below this is subject to AMT rate 1 and above it is subject to AMT rate 1 + the additional AMT rate.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
2013: 179500.0
2014: 182500.0
2015: 185400.0
2016: 186300.0
2017: 187800.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Personal Income — Alternative Minimum Tax
tc Name: _AMT_rt2
TB Name: Additional AMT rate for AMT taxable income above AMT bracket 1
Description: The additional tax rate applied to the portion of AMT income above the AMT bracket 1.
Notes: This is the additional tax rate (on top of AMT rate 1) for AMT income above AMT bracket 1.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.02
2014: 0.02
2015: 0.02
2016: 0.02
2017: 0.02
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
Surtaxes — New Minimum Tax
tc Name: _FST_AGI_trt
TB Name: New minimum tax; rate as a decimal fraction of AGI
Description: Individual income taxes and the employee share of payroll taxes are credited against this minimum tax, so the surtax is the difference between the tax rate times AGI and the credited taxes. The new minimum tax is similar to the Fair Share Tax, except that no credits are exempted from the base.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0.0 and max = 1
Out-of-Range Action: stop
Surtaxes — New Minimum Tax
tc Name: _FST_AGI_thd_lo
TB Name: Minimum AGI needed to be subject to the new minimum tax
Description: A taxpayer is only subject to the new minimum tax if they exceed this level of AGI.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
for: [single, joint, separate, headhousehold, widow]
2013: [1000000.0, 1000000.0, 500000.0, 1000000.0, 1000000.0]
2014: [1000000.0, 1000000.0, 500000.0, 1000000.0, 1000000.0]
2015: [1000000.0, 1000000.0, 500000.0, 1000000.0, 1000000.0]
2016: [1000000.0, 1000000.0, 500000.0, 1000000.0, 1000000.0]
2017: [1000000.0, 1000000.0, 500000.0, 1000000.0, 1000000.0]
Valid Range: min = 0.0 and max = _FST_AGI_thd_hi
Out-of-Range Action: stop
Surtaxes — New Minimum Tax
tc Name: _FST_AGI_thd_hi
TB Name: AGI level at which the New Minimum Tax is fully phased in
Description: The new minimum tax will be fully phased in at this level of AGI. If there is no phase-in, this upper threshold should be set equal to the lower AGI threshold.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
for: [single, joint, separate, headhousehold, widow]
2013: [2000000.0, 2000000.0, 1000000.0, 2000000.0, 2000000.0]
2014: [2000000.0, 2000000.0, 1000000.0, 2000000.0, 2000000.0]
2015: [2000000.0, 2000000.0, 1000000.0, 2000000.0, 2000000.0]
2016: [2000000.0, 2000000.0, 1000000.0, 2000000.0, 2000000.0]
2017: [2000000.0, 2000000.0, 1000000.0, 2000000.0, 2000000.0]
Valid Range: min = _FST_AGI_thd_lo and max = 9e+99
Out-of-Range Action: stop
Surtaxes — New Minimum Tax
tc Name: _FST_AGI_trt
TB Name: New minimum tax; rate as a decimal fraction of AGI
Description: Individual income taxes and the employee share of payroll taxes are credited against this minimum tax, so the surtax is the difference between the tax rate times AGI and the credited taxes. The new minimum tax is similar to the Fair Share Tax, except that no credits are exempted from the base.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
Surtaxes — New Minimum Tax
tc Name: _FST_AGI_thd_lo
TB Name: Minimum AGI needed to be subject to the new minimum tax
Description: A taxpayer is only subject to the new minimum tax if they exceed this level of AGI.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
for: [single, joint, separate, headhousehold, widow]
2013: [1000000.0, 1000000.0, 500000.0, 1000000.0, 1000000.0]
2014: [1000000.0, 1000000.0, 500000.0, 1000000.0, 1000000.0]
2015: [1000000.0, 1000000.0, 500000.0, 1000000.0, 1000000.0]
2016: [1000000.0, 1000000.0, 500000.0, 1000000.0, 1000000.0]
2017: [1000000.0, 1000000.0, 500000.0, 1000000.0, 1000000.0]
Valid Range: min = 0 and max = _FST_AGI_thd_hi
Out-of-Range Action: stop
Surtaxes — New Minimum Tax
tc Name: _FST_AGI_thd_hi
TB Name: AGI level at which the New Minimum Tax is fully phased in
Description: The new minimum tax will be fully phased in at this level of AGI. If there is no phase-in, this upper threshold should be set equal to the lower AGI threshold.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
for: [single, joint, separate, headhousehold, widow]
2013: [2000000.0, 2000000.0, 1000000.0, 2000000.0, 2000000.0]
2014: [2000000.0, 2000000.0, 1000000.0, 2000000.0, 2000000.0]
2015: [2000000.0, 2000000.0, 1000000.0, 2000000.0, 2000000.0]
2016: [2000000.0, 2000000.0, 1000000.0, 2000000.0, 2000000.0]
2017: [2000000.0, 2000000.0, 1000000.0, 2000000.0, 2000000.0]
Valid Range: min = _FST_AGI_thd_lo and max = 9e+99
Out-of-Range Action: stop
Surtaxes — New AGI Surtax
tc Name: _AGI_surtax_trt
TB Name: New AGI surtax rate
Description: The surtax rate is applied to the portion of Adjusted Gross Income above the AGI surtax threshold.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0.0 and max = 1.0
Out-of-Range Action: stop
Surtaxes — New AGI Surtax
tc Name: _AGI_surtax_thd
TB Name: Threshold for the new AGI surtax
Description: The aggregate gross income above this AGI surtax threshold is taxed at surtax rate on AGI.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
for: [single, joint, separate, headhousehold, 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]
Valid Range: min = 0.0 and max = 9e+99
Out-of-Range Action: stop
Surtaxes — New AGI Surtax
tc Name: _AGI_surtax_trt
TB Name: New AGI surtax rate
Description: The surtax rate is applied to the portion of Adjusted Gross Income above the AGI surtax threshold.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
Surtaxes — New AGI Surtax
tc Name: _AGI_surtax_thd
TB Name: Threshold for the new AGI surtax
Description: The aggregate gross income above this AGI surtax threshold is taxed at surtax rate on AGI.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
for: [single, joint, separate, headhousehold, 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]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Surtaxes — Lump-Sum Tax
tc Name: _LST
TB Name: Dollar amount of lump-sum tax
Description: The lump-sum tax is levied on every member of a tax filing unit. The lump-sum tax is included only in combined taxes; it is not included in income or payroll taxes.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = -9e+99 and max = 9e+99
Out-of-Range Action: stop
Universal Basic Income — UBI Benefits
tc Name: _UBI_u18
TB Name: UBI benefit for those under 18
Description: UBI benefit provided to people under 18.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0.0 and max = 9e+99
Out-of-Range Action: stop
Universal Basic Income — UBI Benefits
tc Name: _UBI_1820
TB Name: UBI benefit for those 18 through 20
Description: UBI benefit provided to people 18-20 years of age.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0.0 and max = 9e+99
Out-of-Range Action: stop
Universal Basic Income — UBI Benefits
tc Name: _UBI_21
TB Name: UBI benefit for those 21 and over
Description: UBI benefit provided to people 21 and over.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0.0 and max = 9e+99
Out-of-Range Action: stop
Universal Basic Income — UBI Benefits
tc Name: _UBI_u18
TB Name: UBI benefit for those under 18
Description: UBI benefit provided to people under 18.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Universal Basic Income — UBI Benefits
tc Name: _UBI_1820
TB Name: UBI benefit for those 18 through 20
Description: UBI benefit provided to people 18-20 years of age.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Universal Basic Income — UBI Benefits
tc Name: _UBI_21
TB Name: UBI benefit for those 21 and over
Description: UBI benefit provided to people 21 and over.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Universal Basic Income — UBI Taxability
tc Name: _UBI_ecrt
TB Name: Fraction of UBI benefits excluded from AGI
Description: One minus this fraction of UBI benefits are taxable and will be added to AGI.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
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.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.5
2014: 0.5
2015: 0.5
2016: 0.5
2017: 0.5
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
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.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.85
2014: 0.85
2015: 0.85
2016: 0.85
2017: 0.85
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
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).
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
for: [single, joint, separate, headhousehold, widow]
2013: [250000.0, 300000.0, 150000.0, 275000.0, 300000.0]
2014: [254200.0, 305050.0, 152525.0, 279650.0, 305050.0]
2015: [258250.0, 309900.0, 154950.0, 284040.0, 309900.0]
2016: [259400.0, 311300.0, 155650.0, 285350.0, 311300.0]
2017: [261500.0, 313800.0, 156900.0, 287650.0, 313800.0]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
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: When using PUF data, lowering this parameter below its indexed 2013 value may produce unexpected results because PUF data have no itemized expenses for non-itemizers.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
2013: 1000.0
2014: 1000.0
2015: 1050.0
2016: 1050.0
2017: 1050.0
Valid Range: min = known_value and max = 9e+99
Out-of-Range Action: warn
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.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: True
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False
Valid Range: min = False and max = True
Out-of-Range Action: stop
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.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
2013: 7150.0
2014: 7250.0
2015: 7400.0
2016: 7400.0
2017: 7500.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
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.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: True Boolean Value: False
Known Values:
2013: 24
2014: 24
2015: 24
2016: 24
2017: 24
Valid Range: min = 0 and max = 30
Out-of-Range Action: stop
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.
Has An Effect When Using: PUF data: True CPS data: False
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
2013: 238550.0
2014: 242450.0
2015: 246250.0
2016: 247450.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
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.
Has An Effect When Using: PUF data: True CPS data: False
Can Be Inflation Indexed: True Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 10000.0
2014: 10000.0
2015: 10000.0
2016: 10000.0
2017: 10000.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
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.
Has An Effect When Using: PUF data: True CPS data: False
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
2013: 63.0
2014: 64.0
2015: 65.0
2016: 65.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
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.
Has An Effect When Using: PUF data: True CPS data: False
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
2013: 127.0
2014: 128.0
2015: 130.0
2016: 131.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Other Parameters — Not in TaxBrain GUI
tc Name: _CR_Charity_rt
Long Name: Charity Credit rate
Description: If greater than zero, this decimal fraction represents the portion of total charitable contributions provided as a nonrefundable tax credit.
Notes: Credit claimed will be (rt) * (e19800 + e20100)
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
Other Parameters — Not in TaxBrain GUI
tc Name: _CR_Charity_f
Long Name: Charity Credit Floor
Description: Only charitable giving in excess of this dollar amount is eligible for the charity credit.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
for: [single, joint, separate, headhousehold, widow]
2013: [0.0, 0.0, 0.0, 0.0, 0.0]
2014: [0.0, 0.0, 0.0, 0.0, 0.0]
2015: [0.0, 0.0, 0.0, 0.0, 0.0]
2016: [0.0, 0.0, 0.0, 0.0, 0.0]
2017: [0.0, 0.0, 0.0, 0.0, 0.0]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Other Parameters — Not in TaxBrain GUI
tc Name: _CR_Charity_frt
Long Name: Charity Credit Floor Rate
Description: Only charitable giving in excess of this decimal fraction of AGI is eligible for the charity credit.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
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.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.5
2014: 0.5
2015: 0.5
2016: 0.5
2017: 0.5
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
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.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.85
2014: 0.85
2015: 0.85
2016: 0.85
2017: 0.85
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
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).
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
for: [single, joint, separate, headhousehold, widow]
2013: [250000.0, 300000.0, 150000.0, 275000.0, 300000.0]
2014: [254200.0, 305050.0, 152525.0, 279650.0, 305050.0]
2015: [258250.0, 309900.0, 154950.0, 284040.0, 309900.0]
2016: [259400.0, 311300.0, 155650.0, 285350.0, 311300.0]
2017: [261500.0, 313800.0, 156900.0, 287650.0, 313800.0]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
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.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
2013: 1000.0
2014: 1000.0
2015: 1050.0
2016: 1050.0
2017: 1050.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
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.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: True
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False
Valid Range: min = False and max = True
Out-of-Range Action: stop
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.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
2013: 7150.0
2014: 7250.0
2015: 7400.0
2016: 7400.0
2017: 7500.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
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.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: True Boolean Value: False
Known Values:
2013: 24
2014: 24
2015: 24
2016: 24
2017: 24
Valid Range: min = 0 and max = 30
Out-of-Range Action: stop
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.
Has An Effect When Using: PUF data: True CPS data: False
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
2013: 238550.0
2014: 242450.0
2015: 246250.0
2016: 247450.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
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.
Has An Effect When Using: PUF data: True CPS data: False
Can Be Inflation Indexed: True Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 10000.0
2014: 10000.0
2015: 10000.0
2016: 10000.0
2017: 10000.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
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.
Has An Effect When Using: PUF data: True CPS data: False
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
2013: 63.0
2014: 64.0
2015: 65.0
2016: 65.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
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.
Has An Effect When Using: PUF data: True CPS data: False
Can Be Inflation Indexed: True Is Inflation Indexed: True
Integer Value: False Boolean Value: False
Known Values:
2013: 127.0
2014: 128.0
2015: 130.0
2016: 131.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Other Parameters — Not in TaxBrain GUI
tc Name: _CR_Charity_rt
Long Name: Charity Credit rate
Description: If greater than zero, this decimal fraction represents the portion of total charitable contributions provided as a nonrefundable tax credit.
Notes: Credit claimed will be (rt) * (e19800 + e20100)
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
Other Parameters — Not in TaxBrain GUI
tc Name: _CR_Charity_f
Long Name: Charity Credit Floor
Description: Only charitable giving in excess of this dollar amount is eligible for the charity credit.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
for: [single, joint, separate, headhousehold, widow]
2013: [0.0, 0.0, 0.0, 0.0, 0.0]
2014: [0.0, 0.0, 0.0, 0.0, 0.0]
2015: [0.0, 0.0, 0.0, 0.0, 0.0]
2016: [0.0, 0.0, 0.0, 0.0, 0.0]
2017: [0.0, 0.0, 0.0, 0.0, 0.0]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
Other Parameters — Not in TaxBrain GUI
tc Name: _CR_Charity_frt
Long Name: Charity Credit Floor Rate
Description: Only charitable giving in excess of this decimal fraction of AGI is eligible for the charity credit.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Integer Value: False Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
Back to Section Contents Back to Document Contents
@@ -1171,7 +1171,7 @@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 [1=single, 2=joint, 3=separate, 4=household-head, 5=widow(er)]
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: a_lineno
Description: CPS line number for the person record of the head of the tax filing unit (not used in tax-calculation logic)
Datatype: int
Availability: taxdata_cps
IRS Form Location:
2013-2016: sample construction info
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: Total 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)
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 insurance benefits
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 19
Input Variable Name: e02400
Description: Total social security (OASDI) 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: Itemizable medical and dental expenses. WARNING: this variable is zero below the floor in PUF data.
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 Sch A line 1
Input Variable Name: e18400
Description: Itemizable 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: Itemizable 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: Itemizable interest paid
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 Sch A line 15
Input Variable Name: e19800
Description: Itemizable charitable giving: cash/check contributions. WARNING: this variable is already capped in PUF data.
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 Sch A line 16
Input Variable Name: e20100
Description: Itemizable charitable giving: other than cash/check contributions. WARNING: this variable is already capped in PUF data.
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 Sch A line 17
Input Variable Name: e20400
Description: Itemizable miscellaneous deductions. WARNING: this variable is zero below the floor in PUF data.
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: e87521
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: 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_dependents
Description: number of dependents age 65+ in filing unit excluding taxpayer and spouse
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:
2013-2016: sample construction info
Input Variable Name: filer
Description: 1 if unit files an income tax return; 0 if not (not used in tax-calculation logic); in the puf.csv file a value of 1 indicates record is from IRS/SOI PUF and 0 indicates record is from CPS
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_puf, taxdata_cps
IRS Form Location:
2013-2016: sample construction info
Input Variable Name: g20500
Description: Itemizable 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:
2013-2016: sample construction info
Input Variable Name: housing_ben
Description: Imputed housing benefits
Datatype: float
Availability: taxdata_cps
IRS Form Location:
2014-20??: imputed using the C-TAM model
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: mcaid_ben
Description: Imputed Medicaid benefits expressed as the actuarial value of Medicaid health insurance
Datatype: float
Availability: taxdata_cps
IRS Form Location:
2014-20??: imputed using the C-TAM model
Input Variable Name: mcare_ben
Description: Imputed Medicare benefits expressed as the actuarial value of Medicare health insurance
Datatype: float
Availability: taxdata_cps
IRS Form Location:
2014-20??: imputed using the C-TAM model
Input Variable Name: n1820
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 who are Child-Tax-Credit eligible, one condition for which is being under age 17
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: other_ben
Description: Non-imputed benefits
Datatype: float
Availability: taxdata_cps
IRS Form Location:
2014-20??: determined using government benefit program 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: 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: snap_ben
Description: Imputed SNAP benefits
Datatype: float
Availability: taxdata_cps
IRS Form Location:
2014-20??: imputed using the C-TAM model
Input Variable Name: ssi_ben
Description: Imputed SSI benefits
Datatype: float
Availability: taxdata_cps
IRS Form Location:
2014-20??: imputed using the C-TAM model
Input Variable Name: tanf_ben
Description: Imputed TANF benefits
Datatype: float
Availability: taxdata_cps
IRS Form Location:
2014-20??: imputed using the C-TAM model
Input Variable Name: vet_ben
Description: Imputed Veteran's benefits
Datatype: float
Availability: taxdata_cps
IRS Form Location:
2014-20??: imputed using the C-TAM model
Input Variable Name: wic_ben
Description: Imputed WIC benefits
Datatype: float
Availability: taxdata_cps
IRS Form Location:
2014-20??: imputed using the C-TAM model
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 [1=single, 2=joint, 3=separate, 4=household-head, 5=widow(er)]
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: a_lineno
Description: CPS line number for the person record of the head of the tax filing unit (not used in tax-calculation logic)
Datatype: int
Availability: taxdata_cps
IRS Form Location:
2013-2016: sample construction info
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 net of pension contributions
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 net of pension contributions (pencon_p)
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 net of pension contributions (pencon_s)
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: Total 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)
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 insurance benefits
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 19
Input Variable Name: e02400
Description: Total social security (OASDI) 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: Itemizable medical and dental expenses. WARNING: this variable is zero below the floor in PUF data.
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 Sch A line 1
Input Variable Name: e18400
Description: Itemizable 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: Itemizable 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: Itemizable interest paid
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 Sch A line 15
Input Variable Name: e19800
Description: Itemizable charitable giving: cash/check contributions. WARNING: this variable is already capped in PUF data.
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 Sch A line 16
Input Variable Name: e20100
Description: Itemizable charitable giving: other than cash/check contributions. WARNING: this variable is already capped in PUF data.
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 Sch A line 17
Input Variable Name: e20400
Description: Itemizable miscellaneous deductions. WARNING: this variable is zero below the floor in PUF data.
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: e87521
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: 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_dependents
Description: number of dependents age 65+ in filing unit excluding taxpayer and spouse
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:
2013-2016: sample construction info
Input Variable Name: filer
Description: 1 if unit files an income tax return; 0 if not (not used in tax-calculation logic); in the puf.csv file a value of 1 indicates record is from IRS/SOI PUF and 0 indicates record is from CPS
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_puf, taxdata_cps
IRS Form Location:
2013-2016: sample construction info
Input Variable Name: g20500
Description: Itemizable 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:
2013-2016: sample construction info
Input Variable Name: housing_ben
Description: Imputed housing benefits
Datatype: float
Availability: taxdata_cps
IRS Form Location:
2014-20??: imputed using the C-TAM model
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: mcaid_ben
Description: Imputed Medicaid benefits expressed as the actuarial value of Medicaid health insurance
Datatype: float
Availability: taxdata_cps
IRS Form Location:
2014-20??: imputed using the C-TAM model
Input Variable Name: mcare_ben
Description: Imputed Medicare benefits expressed as the actuarial value of Medicare health insurance
Datatype: float
Availability: taxdata_cps
IRS Form Location:
2014-20??: imputed using the C-TAM model
Input Variable Name: n1820
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 who are Child-Tax-Credit eligible, one condition for which is being under age 17
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: other_ben
Description: Non-imputed benefits
Datatype: float
Availability: taxdata_cps
IRS Form Location:
2014-20??: determined using government benefit program 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: pencon_p
Description: Contributions to defined-contribution pension plans for taxpayer
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: Imputed using IRS tabulations of Form W-2 sample
Input Variable Name: pencon_s
Description: Contributions to defined-contribution pension plans for spouse
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: Imputed using IRS tabulations of Form W-2 sample
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: snap_ben
Description: Imputed SNAP benefits
Datatype: float
Availability: taxdata_cps
IRS Form Location:
2014-20??: imputed using the C-TAM model
Input Variable Name: ssi_ben
Description: Imputed SSI benefits
Datatype: float
Availability: taxdata_cps
IRS Form Location:
2014-20??: imputed using the C-TAM model
Input Variable Name: tanf_ben
Description: Imputed TANF benefits
Datatype: float
Availability: taxdata_cps
IRS Form Location:
2014-20??: imputed using the C-TAM model
Input Variable Name: vet_ben
Description: Imputed Veteran's benefits
Datatype: float
Availability: taxdata_cps
IRS Form Location:
2014-20??: imputed using the C-TAM model
Input Variable Name: wic_ben
Description: Imputed WIC benefits
Datatype: float
Availability: taxdata_cps
IRS Form Location:
2014-20??: imputed using the C-TAM model
Back to Section Contents Back to Document Contents
diff --git a/docs/index.htmx b/docs/index.htmx index 363d47fd0..c854862db 100644 --- a/docs/index.htmx +++ b/docs/index.htmx @@ -40,8 +40,8 @@ ensure you are viewing the most recent version of this page rather than an older version that your browser has saved in its cache of previously visited pages. -Both CPS and PUF data improvements -are available in Tax-Calculator release 0.20.2 and higher. +
Both CPS and PUF data improvements +are available in Tax-Calculator release 0.20.3 and higher.
Flexible quantity_response utility function is available in Tax-Calculator release 0.20.0 and @@ -679,32 +679,32 @@ cps-22-#-ref3-#-doc.text cps-22-#-ref3-#-tab.text cps-22-#-ref3-#.csv Weighted Tax Reform Totals by Baseline Expanded-Income Decile Returns ExpInc IncTax PayTax LSTax AllTax (#m) ($b) ($b) ($b) ($b) ($b) - 0 17.19 192.5 -6.1 20.5 0.0 14.4 - 1 17.19 492.0 -8.5 44.1 0.0 35.7 - 2 17.19 655.0 -3.9 50.5 0.0 46.6 - 3 17.19 817.2 0.1 67.5 0.0 67.6 - 4 17.19 1016.9 6.6 86.8 0.0 93.4 - 5 17.19 1260.2 15.8 103.5 0.0 119.3 - 6 17.19 1583.5 40.2 136.7 0.0 177.0 - 7 17.19 2031.1 80.3 181.3 0.0 261.6 - 8 17.19 2805.0 173.4 258.7 0.0 432.1 - 9 17.19 6288.3 1010.8 469.0 0.0 1479.8 - A 171.93 17141.7 1308.9 1418.8 0.0 2727.6 + 0 17.19 195.0 -6.1 20.9 0.0 14.8 + 1 17.19 496.3 -8.2 44.4 0.0 36.3 + 2 17.19 660.1 -3.2 51.7 0.0 48.5 + 3 17.19 823.6 0.8 67.3 0.0 68.0 + 4 17.19 1023.1 7.1 85.5 0.0 92.6 + 5 17.19 1264.4 16.0 102.8 0.0 118.8 + 6 17.19 1583.8 39.2 135.4 0.0 174.6 + 7 17.19 2025.7 78.8 180.4 0.0 259.2 + 8 17.19 2791.3 172.1 259.1 0.0 431.2 + 9 17.19 6276.2 1012.3 471.2 0.0 1483.5 + A 171.93 17139.6 1308.9 1418.8 0.0 2727.6 Weighted Tax Differences by Baseline Expanded-Income Decile Returns ExpInc IncTax PayTax LSTax AllTax (#m) ($b) ($b) ($b) ($b) ($b) - 0 17.19 192.5 -1.6 0.0 0.0 -1.6 - 1 17.19 492.0 -6.9 0.0 0.0 -6.9 - 2 17.19 655.0 -8.0 0.0 0.0 -8.0 - 3 17.19 817.2 -10.8 0.0 0.0 -10.8 - 4 17.19 1016.9 -15.0 0.0 0.0 -15.0 - 5 17.19 1260.2 -21.4 0.0 0.0 -21.4 - 6 17.19 1583.5 -29.0 0.0 0.0 -29.0 - 7 17.19 2031.1 -38.7 0.0 0.0 -38.7 - 8 17.19 2805.0 -62.2 0.0 0.0 -62.2 - 9 17.19 6288.3 -70.9 0.0 0.0 -70.9 - A 171.93 17141.7 -264.5 0.0 0.0 -264.5 + 0 17.19 195.0 -1.7 0.0 0.0 -1.7 + 1 17.19 496.3 -7.0 0.0 0.0 -7.0 + 2 17.19 660.1 -8.3 0.0 0.0 -8.3 + 3 17.19 823.6 -10.7 0.0 0.0 -10.7 + 4 17.19 1023.1 -14.9 0.0 0.0 -14.9 + 5 17.19 1264.4 -21.2 0.0 0.0 -21.2 + 6 17.19 1583.8 -28.6 0.0 0.0 -28.6 + 7 17.19 2025.7 -38.5 0.0 0.0 -38.5 + 8 17.19 2791.3 -62.3 0.0 0.0 -62.3 + 9 17.19 6276.2 -71.3 0.0 0.0 -71.3 + A 171.93 17139.6 -264.5 0.0 0.0 -264.5
Example (7) produces 2022 static output for the filing units in the @@ -896,7 +896,7 @@ order by mtr_bin; $ cat tab.sql | sqlite3 cps-16-#-#-#.db unweighted count | weighted count (#m) of filing units 456465|157.558 - filing status (MARS) | weighted count of filing units +filing status (MARS) | weighted count of filing units 1|81.303 2|61.655 4|14.599 diff --git a/docs/index.res b/docs/index.res index 61a3aa3c8..3cd5abe79 100644 --- a/docs/index.res +++ b/docs/index.res @@ -3,32 +3,32 @@ $ cat cps-22-#-ref3-#-tab.text Weighted Tax Reform Totals by Baseline Expanded-Income Decile Returns ExpInc IncTax PayTax LSTax AllTax (#m) ($b) ($b) ($b) ($b) ($b) - 0 17.19 192.5 -6.1 20.5 0.0 14.4 - 1 17.19 492.0 -8.5 44.1 0.0 35.7 - 2 17.19 655.0 -3.9 50.5 0.0 46.6 - 3 17.19 817.2 0.1 67.5 0.0 67.6 - 4 17.19 1016.9 6.6 86.8 0.0 93.4 - 5 17.19 1260.2 15.8 103.5 0.0 119.3 - 6 17.19 1583.5 40.2 136.7 0.0 177.0 - 7 17.19 2031.1 80.3 181.3 0.0 261.6 - 8 17.19 2805.0 173.4 258.7 0.0 432.1 - 9 17.19 6288.3 1010.8 469.0 0.0 1479.8 - A 171.93 17141.7 1308.9 1418.8 0.0 2727.6 + 0 17.19 195.0 -6.1 20.9 0.0 14.8 + 1 17.19 496.3 -8.2 44.4 0.0 36.3 + 2 17.19 660.1 -3.2 51.7 0.0 48.5 + 3 17.19 823.6 0.8 67.3 0.0 68.0 + 4 17.19 1023.1 7.1 85.5 0.0 92.6 + 5 17.19 1264.4 16.0 102.8 0.0 118.8 + 6 17.19 1583.8 39.2 135.4 0.0 174.6 + 7 17.19 2025.7 78.8 180.4 0.0 259.2 + 8 17.19 2791.3 172.1 259.1 0.0 431.2 + 9 17.19 6276.2 1012.3 471.2 0.0 1483.5 + A 171.93 17139.6 1308.9 1418.8 0.0 2727.6 Weighted Tax Differences by Baseline Expanded-Income Decile Returns ExpInc IncTax PayTax LSTax AllTax (#m) ($b) ($b) ($b) ($b) ($b) - 0 17.19 192.5 -1.6 0.0 0.0 -1.6 - 1 17.19 492.0 -6.9 0.0 0.0 -6.9 - 2 17.19 655.0 -8.0 0.0 0.0 -8.0 - 3 17.19 817.2 -10.8 0.0 0.0 -10.8 - 4 17.19 1016.9 -15.0 0.0 0.0 -15.0 - 5 17.19 1260.2 -21.4 0.0 0.0 -21.4 - 6 17.19 1583.5 -29.0 0.0 0.0 -29.0 - 7 17.19 2031.1 -38.7 0.0 0.0 -38.7 - 8 17.19 2805.0 -62.2 0.0 0.0 -62.2 - 9 17.19 6288.3 -70.9 0.0 0.0 -70.9 - A 171.93 17141.7 -264.5 0.0 0.0 -264.5 + 0 17.19 195.0 -1.7 0.0 0.0 -1.7 + 1 17.19 496.3 -7.0 0.0 0.0 -7.0 + 2 17.19 660.1 -8.3 0.0 0.0 -8.3 + 3 17.19 823.6 -10.7 0.0 0.0 -10.7 + 4 17.19 1023.1 -14.9 0.0 0.0 -14.9 + 5 17.19 1264.4 -21.2 0.0 0.0 -21.2 + 6 17.19 1583.8 -28.6 0.0 0.0 -28.6 + 7 17.19 2025.7 -38.5 0.0 0.0 -38.5 + 8 17.19 2791.3 -62.3 0.0 0.0 -62.3 + 9 17.19 6276.2 -71.3 0.0 0.0 -71.3 + A 171.93 17139.6 -264.5 0.0 0.0 -264.5 create PNG graph output by hand $ cat tab.sql | sqlite3 cps-16-#-#-#.db unweighted count | weighted count (#m) of filing units diff --git a/docs/mtr.png b/docs/mtr.png index b4f441c32..16714a92f 100644 Binary files a/docs/mtr.png and b/docs/mtr.png differ diff --git a/docs/pch.png b/docs/pch.png index 690274259..4675b0162 100644 Binary files a/docs/pch.png and b/docs/pch.png differ