Using Tax-Calculator

This document tells you how to use Tax-Calculator, an open-source federal income and payroll tax simulation model. The two ways of using Tax-Calculator described here require no computer programming. If you want to participate in the development of Tax-Calculator — by reporting a bug, improving the documentation or making an enhancement to the Python source code — you should go to the developer website.

Document Contents

TaxBrain GUI to use Tax-Calculator via an interactive web application

tc CLI to use Tax-Calculator on your computer via the command line

Policy Parameters that specify tax reforms

Input Variables that specify tax filing units

Output Variables that describe tax results

Response Parameters that specify reform responses

TaxBrain GUI

You can use Tax-Calculator via a graphical user interface (GUI) provided by the TaxBrain web application. This approach requires only an Internet connection and web browser on your computer. TaxBrain (TB) uses a micro dataset to produce both aggregate and distributional reform estimates for each of ten years for a tax reform you specify. The calculations take just a couple of minutes and there is flexibility to show different kinds of distributional results.

Section Contents

Specify Tax Reform

Initiate Static Analysis

View/Download Static Results

Initiate Dynamic Analysis

Specify Tax Reform

The first step in using TaxBrain is to set the Start Year for the tax calculations. Then specify the values of policy parameters that you want to change in your reform.

By default the policy parameter boxes contain Start Year values. Simply replace the current-law value with the Start Year reform value. If some or all of your reform provisions are going to begin after the Start Year, simply fill in the pre-reform years with asterisks. So, for example, if Start Year is 2017 and your reform calls for raising the social security payroll tax rate to 13 percent in 2018 and then to 14 percent in 2020, you would enter in that box the following:

*,0.13,*,0.14
This parameter is not indexed, so the 0.13 value for 2018 will be extrapolated to 2019, and the 0.14 value for 2020 will be in force in all subsequent years.

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Initiate Static Analysis

Simply click on the Show me the results! button to start the tax calculations. That button will use the full sample and take a couple of minutes to compute revenue and distributional results for each of ten years beginning with the Start Year you specified.

There is also a Quick Calculation! button that produces results only for the Start Year using a sub-sample of the full sample.

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View/Download Static Results

After the tax calculations are completed, you are shown a results page that presents various options: you can specify, view and download a total liabilities table, your can specify, view and download a distribution table, you can use your reform to conduct different types of dynamic analysis (via the button labeled Link to Dynamic Simulations), and finally, you can go back to the policy parameters page to modify your reform (via the button labeled Edit Parameters).

There are three variants of the total liabilities table. The variant shown initially is Change, meaning the amounts are the difference between liabilities under your reform and the liabilities projected for current-law policy. You can also elect to see the reform and current-law levels.

There are many variants of the distribution table. Try clicking on the options to the left to define the nature of the table and the year for which it is constructed. Try clicking on the options to the right to specify which columns are included in the table. An easy way to uncheck all the column boxes is to double click on the Select All box.

There are four download options for each of these two tables:

Print creates a new page in your browser that is suitable for printing.

Copy puts the table on the clipboard of your local computer so that you can paste it anywhere on your computer. The copy on the clipboard uses invisible tab characters to separate the table's columns.

CSV downloads to your computer a CSV-formatted file containing the information in the table.

Excel downloads a file suitable for using with an Excel spreadsheet.

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Initiate Dynamic Analysis

After clicking on the Link to Dynamic Simulation on the static results page, you are presented with a page that allows you to choose three different types of dynamic simulations to conduct on your tax reform:

Partial Equilibrium Simulation is described this way: This approach answers the question, how would taxpayer behavior (income and deductions) affect revenue if all other prices in the economy could stay the same?

Overlapping Generations Simulation is described this way: This approach answers the question, how does tax policy affect macroeconomic aggregates and prices?

Macro Elasticities Simulation is described this way: This approach harnesses econometric estimates of the historical relationship between tax policy and the macroeconomy to predict the effect of tax reforms on growth.

Clicking on one of these choices will allow you to specify some addition economic response parameters and initiate the dynamic analysis using your response parameter assumptions.

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tc CLI

You can use Tax-Calculator on your own computer via a command line interface (CLI) called tc. This approach requires the installation of Anaconda Python and the taxcalc package on your computer as well as the use of a text editor to prepare simple files that are read by tc. Computer programming knowledge is not required, but if you are prevented from doing the easy installation or you are not willing to work at the command line (Terminal on Mac or Command Prompt on Windows) and use an editor (for example, TextEdit on Mac or Notepad on Windows), then you should probably use the TaxBrain GUI.

If you are comfortable using an editor to prepare text files that describe your tax reforms, but don't want to install Python and tc on your computer, you can upload reform files to TaxBrain where all the analysis is conducted (as described in the previous section). If you are interested in this file-upload approach, skip the first part of this section, read the next part on how to specify policy reform files, and then skip to the last part of this section on how to upload files to TaxBrain.

Section Contents

Install/Test tc CLI

Specify Tax Reform

Specify Analysis Assumptions

Specify Filing Units

Initiate Reform Analysis

Tabulate Reform Results

Upload Files to TaxBrain

Install/Test tc CLI

Installation of tc CLI involves several steps:

Install the free Anaconda Python distribution by going to the Continuum Analytics download page and selecting a version of Python. You can install either Python 2.7 or Python 3.6 because we test Tax-Calculator with both. You must do this installation even if you already have Python installed on your computer because the Anaconda distribution contains all the additional Python packages that Tax-Calculator uses to conduct tax calculations (many of which are not included in other Python installations). You can install the Anaconda distribution without having administrative privileges on your computer and the Anaconda distribution will not interfere with any Python installation that came as part of your computer’s operating system.

Check your Anaconda Python installation by entering the following two commands at the operating system command prompt (which is shown as $ here, but would be > on Windows) in any directory:

$ conda --version
Expected output is something like conda 4.3.17
$ python --version
Expected output should contain either the Python 2.7 or the Python 3.6 phrase as well as the Anaconda phrase, the presence of which confirm that the installation went smoothly.

Install the free taxcalc package by entering the following:

$ conda install -c ospc taxcalc
Expected output should contain information about all the additional packages that Tax-Calculator needs. After all that information has been shown on the screen, press the y key to proceed with the package installations.

Check your installation of tc (the CLI to Tax-Calculator) by entering the following:

$ tc --test
Expected output (after about twenty seconds) is PASSED TEST. If you get FAILED TEST, something went wrong in the installation process. If the installation test fails, please report your experience on the Tax-Calculator users mailing list or in an email to one of the core maintainers of Tax-Calculator listed at the bottom of the What is TaxBrain? page at this website.

If your installation passes the test, you are ready to begin using tc to analyze your tax reforms. Continue reading this section for information about how to do that. But if you want a quick hint about the range of tc capabilities, enter the following:

$ tc --help

The basic idea of tc tax analysis is that each tax reform is specified in a text file using a simple method to describe the details of the reform. Read the next part of this section to see how policy reform files are formatted.

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Specify Tax Reform

The details of a tax reform are contained in a text file that you write with a text editor. The reform is expressed by specifying which tax policy parameters are changed from their current-law values by the reform. The timing and magnitude of these policy parameter changes are written in JSON, a simple and widely-used data-specification language.

For several examples of reform files and the general rules for writing JSON reform files, go to this page.

If you want to upload reform files to TaxBrain for static analysis (rather than use the tc CLI on your computer for analysis), go to this section's last part, which discusses uploading files to TaxBrain. If you want to assume any responses to your tax reform (that is, if you want to conduct non-static analysis), read the next part before going to the last part.

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Specify Analysis Assumptions

This part explains how to specify response assumption files used in non-static tax analysis. If you want to start out doing static analysis, you can skip this part now and come back to read it whenever you want to go beyond static analysis. The next part of this section discusses filing-unit input files.

The details of economic response assumptions are contained in a text file that you write with a text editor. The assumptions are expressed by specifying which response parameters are changed from their default values, which are all zero. The timing and magnitude of these response parameter changes are written in JSON, a simple and widely-used data-specification language.

For examples of response assumption files and the general rules for writing JSON assumption files, go to this page.

If you want to upload policy reform and response assumption files to TaxBrain, you can go directly to this section's last part, which discusses uploading files to TaxBrain. If you want to analyze your tax reforms on your local computer, go to the next part on how to specify tax filing units used in the analysis.

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Specify Filing Units

The taxcalc package containing the tc CLI to Tax-Calculator does not include the microsimulation sample used by TaxBrain. This is because, unlike Census survey public-use files, the IRS-SOI Public Use File (PUF) is proprietary. If you or your organization has paid IRS to use the PUF version being used by TaxBrain, then it may be possible for us to share with you our TaxBrain sample, which we call puf.csv even though it contains CPS records that represent non-filers. Otherwise, you have three choices.

First, you can easily create with an editor a CSV-formatted file containing several filing units whose experience under your tax reform is of interest to you. Much of the public discussion of tax reforms is of this type: how is this family or that family affected by a reform; how do they fare under different reforms; etc. Notice that this kind of analysis of a few exemplary families is something you cannot do on TaxBrain. The test conducted to check the tc installation has left one such file. It is called test.csv and contains two filing units with only wage and salary income: a lower income family and a higher income family. You can use the test.csv file as tc input to analyze your tax reforms. Before creating your own input files be sure to read the short set of guidelines that appear after this list of three choices.

Second, sometime in the future we hope to make freely available a public-use file containing only filing units derived from a recent March CPS survey. It is difficult to know when this file will be available and how close the results generated by it will be to the results generated by the puf.csv file.

Third, when you want to estimate how your reform affects total tax liabilities and/or the distribution of tax liabilities, you can always upload your policy reform and response assumption files to TaxBrain. Combining this option with the first option provides a complete tax analysis capability. The last part of this section describes how to upload files to TaxBrain.

Input-File-Preparation Guidelines

The tc CLI to Tax-Calculator is flexible enough to read almost any kind of CSV-formatted input data on filing units as long as the variable names correspond to those expected by Tax-Calculator. The only required input variables are RECID (a unique filing-unit record identifier) and MARS (a positive-valued filing-status indicator). Other variables in the input file must have variable names that are listed in the Input Variables section for them to affect the tax calculations. Any variable listed in Input Variables that is not in an input file is automatically set to a value of zero for every filing unit. Variables in the input file that are not listed in Input Variables are ignored by Tax-Calculator.

However, there are important data-preparation issues related to the fact that the payroll tax is a tax on individuals, not on income-tax filing units. Tax-Calculator expects that the filing-unit total for each of several earnings-related variables is split between the taxpayer and the spouse. It is the responsibility of anyone preparing data for Tax-Calculator input to do this earnings splitting. Here are the relationships between the filing-unit variable and the taxpayer (p) and spouse (s) variables expected by Tax-Calculator:

e00200 = e00200p + e00200s
e00900 = e00900p + e00900s
e02100 = e02100p + e02100s
Obviously, when MARS is not equal to 2 (married filing jointly), the values of the three s variables are zero and the value of each p variable is equal to the value of its corresponding filing-unit variable. Note that the input file can omit any one, or all, of these three sets variables. If the three variables in one of these sets are omitted, the required relationship will be satisfied because zero equals zero plus zero.

But when including one of these three sets of variables, it is up to you to specify the taxpayer-spouse split. You will get an error message from Tax-Calculator, and it will stop running, if you do not split the filing-unit amount between taxpayer and spouse so that the above equations hold for each filing unit in the input file.

In addition to this earnings-splitting data-preparation issue, Tax-Calculator expects that the value of ordinary dividends (e00600) will be no less than the value of qualified dividends (e00650) for each filing unit. Again, it is your responsibility to prepare input data in a way that ensures this relationship is true for each filing unit.

Back to Section Contents

Initiate Reform Analysis

The tc CLI to Tax-Calculator requires only an input file containing one or more filing units. A policy reform file is optional; no reform file implies you want to analyze current-law policy. A response assumption file is also optional; no assumption file implies you want to conduct static analysis.

Here we explain how to conduct tax analysis with the tc CLI by presenting a series of examples and explaining what output is produced in each example. There are several types of output that tc can generate so there will be more than a few examples. The examples are numbered in order to make it easier to refer to different examples. All the examples assume that the input file is test.csv, which was mentioned in previous part of this section.

(1)$ tc test.csv 2020

Example (1) produces a minimal output file containing 2020 tax liabilities for each filing unit assuming the income amounts in the input file are amounts for 2020 and assuming current-law tax policy projected to 2020. The name of the CSV-formatted output file is test-20-#-#.csv. No other output is produced by example (1). The first # symbol indicates we did not specify a policy reform file and the second # symbol indicates we did not specify a response assumption file. The variables included in the minimal output file include: RECID (of filing unit in the input file), YEAR (specified when executing tc CLI), WEIGHT (which is same as s006), INCTAX (which is same as iitax), LSTAX (which is same as lumpsum_tax) and PAYTAX (which is same as payroll_tax).

(2)$ tc test.csv 2020 --dump

Example (2) produces a much more complete output file with the same name test-20-#-#.csv as the minimal output file produced in example (1). No other output is produced by example (2). The --dump option causes all the input variables (including the one's understood by Tax-Calculator but not included in test.csv, which are all zero) and all the output variables calculated by Tax-Calculator to be included in the output file. For a complete list of input variables, see the Input Variables section. For a complete list of output variables, see the Output Variables section. Since Tax-Calculator ignores variables in the input file that are not in the Input Variables section, the dump output file in example (2) can be used as an input file and it will produce exactly the same tax liabilities (apart from rounding errors of one or two cents) as in the original dump output.

(3)$ tc test.csv 2020 --sqldb

Example (3) produces the same dump output as example (2) except that the dump output is written not to a CSV-formatted file, but to the dump table in an SQLite3 database file, which is called test-20-#-#.db in this example. Because the --dump option is not used in example (3), minimal output will be written to the test-20-#-#.csv file. No other output is produced by example (3).

Pros and cons of putting dump output in a CSV file or an SQLite3 database table. The CSV file is almost twice as large as the database, but it can be easily imported into a wide range of statistical packages and spreadsheets. The main advantage of the SQLite3 database is that the Anaconda Python distribution includes sqlite3 (or sqlite3.exe on Windows), a command-line tool that can be used to tabulate dump output using structured query language (SQL). SQL is a language that you use to specify the tabulation you want and the SQL database figures out the procedure for generating your tabulation and then executes that procedure; there is no computer programming involved. We will give an example of SQL tabulation of dump output in the next part of this section.

(4)$ tc test.csv 2020 --dump --sqldb

Example (4) shows that you can get dump output in the two different formats from a single tc run.

The remaining examples use neither the --dump nor the --sqldb option, and thus, produce minimal output. But either or both of those options could be used in all the subsequent examples.

(5)$ tc test.csv 2021 --reform ref3.json

Example (5) produces 2021 output for the filing units in the test.csv file using the policy reform specified in the ref3.json file. Because no --assump option is used, the output results are produced using static analysis. The name of the output file in this example is test-21-ref3-#.csv.

(6)$ tc test.csv 2021 --reform ref3.json --assump res1.json

Example (6) produces 2021 output for the filing units in the test.csv file using the policy reform specified in the ref3.json file and the response assumptions specified in the res1.json file. The output results produced by this non-static analysis are written to the test-21-ref3-res1.csv file.

The following examples illustrate output options that work only if each filing unit in the input file has a positive sampling weight (s006). So, we are going to use the puf.csv file in these examples along with the policy reform specified in the ref3.json file, the content of which is:

// ref3.json raises personal exemption amount to 8000 in 2022,
// after which it continues to be indexed to price inflation.
{
    "policy": {
        "_II_em": {"2022": [8000]}
    }
}
The output options illustrated in the following examples generate tables of the post-reform level and the reform-induced change in tax liability by income deciles as well as graphs of marginal and average tax rates by income percentile.

(7)$ tc puf.csv 2022 --reform ref3.json --tables
You loaded data for 2009.
Tax-Calculator startup automatically extrapolated your data to 2022.

(7)$ ls puf-22*
puf-22-ref3-#-tab.text	puf-22-ref3-#.csv

(7)$ cat puf-22-ref3-#-tab.text
Weighted Tax Totals by Expanded-Income Decile
    Returns    ExpInc    IncTax    PayTax     LSTax    AllTax
       (#m)      ($b)      ($b)      ($b)      ($b)      ($b)
 0     18.2    -125.5      -2.7       7.2       0.0       4.4
 1     18.2     189.4     -14.8      17.5       0.0       2.7
 2     18.2     339.8     -30.1      29.7       0.0      -0.4
 3     18.2     494.8     -21.3      42.6       0.0      21.4
 4     18.2     689.7      -4.4      62.1       0.0      57.7
 5     18.2     927.7      25.0      84.9       0.0     110.0
 6     18.2    1237.0      61.4     114.7       0.0     176.1
 7     18.2    1689.2     126.3     170.4       0.0     296.7
 8     18.2    2521.0     240.3     282.0       0.0     522.3
 9     18.2    7436.3    1549.6     510.0       0.0    2059.5
 A    182.4   15399.4    1929.3    1321.1       0.0    3250.4

Weighted Tax Differences by Expanded-Income Decile
    Returns    ExpInc    IncTax    PayTax     LSTax    AllTax
       (#m)      ($b)      ($b)      ($b)      ($b)      ($b)
 0     18.2    -125.5      -0.0       0.0       0.0      -0.0
 1     18.2     189.4      -0.1       0.0       0.0      -0.1
 2     18.2     339.8      -1.4       0.0       0.0      -1.4
 3     18.2     494.8      -3.4       0.0       0.0      -3.4
 4     18.2     689.7      -7.2       0.0       0.0      -7.2
 5     18.2     927.7     -10.8       0.0       0.0     -10.8
 6     18.2    1237.0     -16.6       0.0       0.0     -16.6
 7     18.2    1689.2     -21.6       0.0       0.0     -21.6
 8     18.2    2521.0     -31.3       0.0       0.0     -31.3
 9     18.2    7436.3     -23.8       0.0       0.0     -23.8
 A    182.4   15399.4    -116.2       0.0       0.0    -116.2

Example (7) produces 2022 static output for the filing units in the puf.csv file using the policy reform specified in the ref3.json file. Notice that Tax-Calculator knows to extrapolate (or age) filing unit data in the puf.csv file to the specified tax year. It knows to do that because of the special input file name puf.csv. The tables produced by this static analysis are written to the puf-22-ref3-#-tab.text file. Note that on Windows you would use dir instead of ls and type instead of cat.

(8)$ tc puf.csv 2024 --reform ref3.json --graphs
You loaded data for 2009.
Tax-Calculator startup automatically extrapolated your data to 2024.

(8)$ ls puf-24*
puf-24-ref3-#-atr.html	puf-24-ref3-#-mtr.html	puf-24-ref3-#.csv

Example (8) is like example (7) except we ask for 2024 static output and for graphs instead of tables, although we could ask for both. The HTML files containing the graphs can be viewed in your browser.

Here is what the average tax rate graph in puf-24-ref3-#-atr.html looks like.

atr graph

Here is what the marginal tax rate graph in puf-24-ref3-#-mtr.html looks like:

mtr graph

There is yet another tc CLI output option that writes to the screen results from a normative welfare analysis of the specified policy reform. This --ceeu option produces experimental results that make sense only with input files that contain representative samples of the population such as the puf.csv file. The name of this option stands for certainty-equivalent expected utility. If you want to use this output option, you should read the commented Python source code for the ce_aftertax_income function in the taxcalc/utils.py file at the developer website.

Back to Section Contents

Tabulate Reform Results

Given that tc CLI output can be written to either CSV-formatted files or SQLite3 database files, there is an enormous range of software tools that can be used to tabulate the output. You can use SAS or R, Stata or MATLAB, or even import output into a spreadsheet (but this would seem to be the least useful option). The main point is to use a software tool that is available to you and that you have experience using.

Here we give some examples of using the sqlite3 command-line tool that is part of the Anaconda distribution (so it is always available when using Tax-Calculator). The first step, of course, is to use the --sqldb option when running tc. Then you can use the sqlite3 tool interactively or use it to execute SQL scripts you have saved in a text file. We'll provide examples of both those approaches. There are many online tutorials on the SQL select command; if you want to learn more, search the Internet.

First, we provide a simple example of using sqlite3 interactively. This approach is ideal for exploratory data analysis. Our example uses the puf.csv file as input, but you can do the following with the output from any input file that has weights (s006). Also, we specify no policy reform file, so the output is for current-law policy. What you cannot see from the following record of the analysis is that the sqlite3 tool keeps a command history, so pressing the up-arrow key will bring up the prior command for editing. This feature reduces substantially the amount of typing required to conduct exploratory data analysis.

$ tc puf.csv 2016 --sqldb
You loaded data for 2009.
Tax-Calculator startup automatically extrapolated your data to 2016.
$ sqlite3 puf-16-#-#.db
SQLite version 3.13.0 2016-05-18 10:57:30
Enter ".help" for usage hints.
sqlite> select count(*) from dump;
219814
sqlite> select count(*),sum(s006) from dump;
219814|167570630.439945
sqlite> select count(*),round(sum(s006)*1e-6,3) from dump;
219814|167.571
sqlite> select round(sum(s006)*1e-6,3) from dump where MARS=2;
59.183
sqlite> select MARS,round(sum(s006)*1e-6,3) from dump group by MARS;
1|82.417
2|59.183
3|2.455
4|23.516
sqlite> .quit
$

Second, we provide a simple example of using sqlite3 with SQL commands stored in a text file. This approach is useful if you want to tabulate many different output files in the same way. In this second example assumes that the first example has already been done. Note that on Windows you should replace cat with type.

$ cat tab.sql
-- tabulate weight of those with negative marginal income tax rates
select "weighted count of those with negative MTR",
        round(sum(s006)*1e-6,3)
from dump
where mtr_inctax < 0;

-- construct marginal income tax rate histogram with bin width 10
select "bin number|weighted count|average MTR in bin";
select round((mtr_inctax-5)/10) as mtr_bin, -- histogram bin number
       round(sum(s006)*1e-6,3), -- weight of those in bin (m#)
       -- weighted average marginal income tax rate on taxpayer earnings in bin:
       round(sum(mtr_inctax*s006)/sum(s006),2)
from dump
where mtr_inctax >= 0  -- include only those with positive MTR
group by mtr_bin
order by mtr_bin;

-- tabulate weight of all filing units
select "weighted count of all filing units",
        round(sum(s006)*1e-6,3)
from dump;

$ cat tab.sql | sqlite3 puf-16-#-#.db
weighted count of those with negative MTR|19.424
bin number|weighted count|average MTR in bin
-1.0|37.752|0.0
0.0|2.458|6.99
1.0|54.549|14.15
2.0|37.325|25.54
3.0|14.402|32.6
4.0|1.408|42.18
5.0|0.22|54.72
6.0|0.024|62.32
7.0|0.005|76.53
8.0|0.002|87.66
weighted count of all filing units|167.571
The cat command writes the contents of the tab.sql file to stdout. We do nothing but that in the first command in order to show you the file contents. The second command pipes the contents of the tab.sql file into the sqlite3 tool, which executes the SQL statements and writes the tabulation results to stdout. (If you're wondering about the validity of those high marginal tax rates, rest assured that all nine filing units with marginal income tax rates greater than seventy percent have been checked by hand and are valid: six of the nine are caught in the rapid phase-out of non-refundable education credits and the other three have non-refundable foreign tax credits. The negative marginal tax rates are caused by refundable credits, primarily the earned income credit.)

If you want to use the sqlite3 tool to tabulate the changes caused by a reform, use the tc CLI to generate two database dump files (one for current-law policy and the other for your reform) and then use the SQLite3 ATTACH command to make both database files available in your SQLite tabulation session.

Upload Files to TaxBrain

Any policy reform or response assumption files you can use with tc can be uploaded to trigger a TaxBrain run. As mentioned above the main advantages of doing this is getting fast execution of both reform and current-law policy runs for ten years and getting the flexibility to specify a variety of distributional tables. All the results can be downloaded to your computer for storage or for additional analysis.

The files on your computer can be uploaded at the TaxBrain file-upload page.

An extended example of how preliminary tax analysis on your computer can be combined with TaxBrain file-uploading is here.

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Policy Parameters

This section contains documentation of policy parameters in a format that is easy to search and print. The policy parameters are grouped here as they are are on TaxBrain (TB). Parameters understood by Tax-Calculator and the tc CLI, but not available in the TaxBrain GUI, are placed in an Other Parameters group at the end of the section.

Section Contents

Payroll Taxes

Social Security Taxability

Above The Line Deductions

Personal Exemptions

Standard Deduction

Personal Refundable Credit

Itemized Deductions

Capital Gains And Dividends

Personal Income

Nonrefundable Credits

Other Taxes

Refundable Credits

Surtaxes

Other Parameters

Payroll Taxes

Payroll Taxes — Social Security FICA
tc Name: _FICA_ss_trt
TB Name: Social Security payroll tax rate
Description: Social Security FICA rate, including both employer and employee.
Inflation Indexed: False
Known Values:
2013: 0.124
2014: 0.124
2015: 0.124
2016: 0.124
2017: 0.124

Payroll Taxes — Social Security FICA
tc Name: _SS_Earnings_c
TB Name: Maximum taxable earnings for Social Security
Description: Only individual earnings below this maximum amount are subjected to Social Security (OASDI) payroll tax.
Notes: This parameter is indexed by the rate of growth in average wages, not by the price inflation rate.
Inflation Indexed: True
Known Values:
2013: 113700
2014: 117000
2015: 118500
2016: 118500
2017: 127200

Payroll Taxes — Medicare FICA
tc Name: _FICA_mc_trt
TB Name: Medicare payroll tax rate
Description: Medicare FICA rate, including both employer and employee.
Inflation Indexed: False
Known Values:
2013: 0.029
2014: 0.029
2015: 0.029
2016: 0.029
2017: 0.029

Payroll Taxes — Additional Medicare FICA
tc Name: _AMEDT_ec
TB Name: Additional Medicare tax earnings exclusion
Description: The Additional Medicare Tax rate, _AMEDT_rt, applies to all earnings in excess of this excluded amount.
Inflation Indexed: False
Known Values:
   for: [single, joint, separate, head of household, widow]
2013: [200000, 250000, 125000, 200000, 200000]
2014: [200000, 250000, 125000, 200000, 200000]
2015: [200000, 250000, 125000, 200000, 200000]
2016: [200000, 250000, 125000, 200000, 200000]
2017: [200000, 250000, 125000, 200000, 200000]

Payroll Taxes — Additional Medicare FICA
tc Name: _AMEDT_rt
TB Name: Additional Medicare tax rate
Description: This is the rate applied to the portion of Medicare wages, RRTA compensation and self-employment income exceeding the Additional Medicare Tax earning exclusion.
Inflation Indexed: False
Known Values:
2013: 0.009
2014: 0.009
2015: 0.009
2016: 0.009
2017: 0.009

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Social Security Taxability

Social Security Taxability — Threshold For Social Security Benefit Taxability 1
tc Name: _SS_thd50
TB Name: Threshold for Social Security benefit taxability 1
Description: The first threshold for Social Security benefit taxability: if taxpayers have provisional income greater than this threshold, up to 50% of their Social Security benefit will be subject to tax under current law.
Inflation Indexed: False
Known Values:
   for: [single, joint, separate, head of household, widow]
2013: [25000, 32000, 25000, 25000, 25000]
2014: [25000, 32000, 25000, 25000, 25000]
2015: [25000, 32000, 25000, 25000, 25000]
2016: [25000, 32000, 25000, 25000, 25000]
2017: [25000, 32000, 25000, 25000, 25000]

Social Security Taxability — Threshold For Social Security Benefit Taxability 2
tc Name: _SS_thd85
TB Name: Threshold for Social Security benefit taxability 2
Description: The second threshold for Social Security taxability: if taxpayers have provisional income greater than this threshold, up to 85% of their Social Security benefit will be subject to tax under current law.
Inflation Indexed: False
Known Values:
   for: [single, joint, separate, head of household, widow]
2013: [34000, 44000, 34000, 34000, 34000]
2014: [34000, 44000, 34000, 34000, 34000]
2015: [34000, 44000, 34000, 34000, 34000]
2016: [34000, 44000, 34000, 34000, 34000]
2017: [34000, 44000, 34000, 34000, 34000]

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Above The Line Deductions

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) * Student Loan Interest.
Inflation Indexed: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0

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) * Self Employment Tax Adjustment.
Inflation Indexed: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0

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) * self-employed health insurance adjustment.
Inflation Indexed: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0

Above The Line Deductions — Misc. Adjustment Haircuts
tc Name: _ALD_KEOGH_SEP_hc
TB Name: Adjustment for payment to either KEOGH or SEP plan haircut
Description: Under current law, payments to Keogh or SEP plans can be fully deducted from gross income. Taxpayers can use this haircut to limit the adjustment allowed.
Notes: The final adjustment amount is (1 - Haircut) * KEOGH/SEP plan payments
Inflation Indexed: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0

Above The Line Deductions — Misc. Adjustment Haircuts
tc Name: _ALD_EarlyWithdraw_hc
TB Name: Adjustment for forfeited interest penalty haircut
Description: Under current law, early withdraw penalty can be fully deducted from gross income. Taxpayers can use this haircut to limit the adjustment allowed.
Notes: The final adjustment amount is (1 - Haircut) * Early withdraw penalty
Inflation Indexed: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0

Above The Line Deductions — Misc. Adjustment Haircuts
tc Name: _ALD_Alimony_hc
TB Name: Adjustment for alimony payment haircut
Description: Under current law, the full amount of alimony payment is taken as an adjustment from gross income in arriving at AGI. Taxpayers can use this haircut to limit the deduction allowed.
Notes: The final adjustment amount would be (1 - Haircut) * Alimony Payments
Inflation Indexed: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0

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) * Educator Expenses
Inflation Indexed: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0

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
Inflation Indexed: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0

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
Inflation Indexed: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0

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) * Domestic Production Activity
Inflation Indexed: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0

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) * Tuition and Fees
Inflation Indexed: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0

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.
Inflation Indexed: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0

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.
Inflation Indexed: False
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False

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) * Average childcare costs
Inflation Indexed: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0

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
Inflation Indexed: True
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0

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 tax payer 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.
Inflation Indexed: True
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0

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 head of household].
Inflation Indexed: False
Known Values:
   for: [single, joint, separate, head of household, 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]

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Personal Exemptions

Personal Exemptions — Personal And Dependent Exemption Amount
tc Name: _II_em
TB Name: Personal and dependent exemption amount
Description: Subtracted from AGI in the calculation of taxable income, per taxpayer and dependent.
Inflation Indexed: True
Known Values:
2013: 3900
2014: 3950
2015: 4000
2016: 4050
2017: 4050

Personal Exemptions — Personal Exemption Phaseout Rate
tc Name: _II_prt
TB Name: Personal exemption phaseout rate
Description: Personal exemption amount will decrease by this rate for each dollar of AGI exceeding exemption phaseout start.
Inflation Indexed: False
Known Values:
2013: 0.02
2014: 0.02
2015: 0.02
2016: 0.02
2017: 0.02

Personal Exemptions — Repeal for Dependents Under Age 18
tc Name: _II_no_em_nu18
TB Name: Repeal personal exemptions for dependents under age 18
Description: Total personal exemptions will be decreased by the number of dependents under the age of 18
Inflation Indexed: False
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False

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Standard Deduction

Standard Deduction — Standard Deduction Amount
tc Name: _STD
TB Name: Standard deduction amount
Description: Amount filing unit can use as a standard deduction.
Notes: This parameter cannot be decreased due to lack of data.
Inflation Indexed: True
Known Values:
   for: [single, joint, separate, head of household, widow]
2013: [6100, 12200, 6100, 8950, 12200]
2014: [6200, 12400, 6200, 9100, 12400]
2015: [6300, 12600, 6300, 9250, 12600]
2016: [6300, 12600, 6300, 9300, 12600]
2017: [6350, 12700, 6350, 9350, 12700]

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
Inflation Indexed: True
Known Values:
   for: [single, joint, separate, head of household, widow]
2013: [1500, 1200, 1200, 1500, 1500]
2014: [1550, 1200, 1200, 1550, 1550]
2015: [1550, 1250, 1250, 1550, 1550]
2016: [1550, 1250, 1250, 1550, 1550]
2017: [1550, 1250, 1250, 1550, 1550]

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Personal Refundable Credit

Personal Refundable Credit — Personal Refundable Credit Maximum Amount
tc Name: _II_credit
TB Name: Personal refundable credit maximum amount
Description: This credit amount is fully refundable and is phased out based on AGI. It is available to tax units who would otherwise not file.
Inflation Indexed: True
Known Values:
   for: [single, joint, separate, head of household, widow]
2013: [0, 0, 0, 0, 0]
2014: [0, 0, 0, 0, 0]
2015: [0, 0, 0, 0, 0]
2016: [0, 0, 0, 0, 0]
2017: [0, 0, 0, 0, 0]

Personal Refundable Credit — Personal Refundable Credit Phaseout Rate
tc Name: _II_credit_prt
TB Name: Personal refundable credit phaseout rate
Description: The personal refundable credit amount will be reduced at this rate for each dollar of AGI exceeding the _II_credit_ps threshold.
Inflation Indexed: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0

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Itemized Deductions

Itemized Deductions — Medical Expenses
tc Name: _ID_Medical_frt
TB Name: Deduction for medical expenses; floor as a decimal fraction of AGI
Description: Taxpayers are eligible to deduct the portion of their medical expense exceeding this fraction of AGI.
Notes: This rate cannot be decreased to lower than 0.1 due to limited data on non-itemizers.
Inflation Indexed: False
Known Values:
2013: 0.1
2014: 0.1
2015: 0.1
2016: 0.1
2017: 0.1

Itemized Deductions — Medical Expenses
tc Name: _ID_Medical_frt_add4aged
TB Name: Addon to the deduction for medical expenses floor rate for elderly filing units; addon as a decimal fraction of AGI
Description: Elderly taxpayers have this fraction added to the value of the deduction for medical expenses floor rate. This fraction was -0.025 from 2013 to 2016, but that was temporary and it changed to zero beginning in 2017.
Notes: This addon cannot be decreased to lower than -0.025 due to limited data on elderly non-itemizers.
Inflation Indexed: False
Known Values:
2013: -0.025
2014: -0.025
2015: -0.025
2016: -0.025
2017: 0.0

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.
Inflation Indexed: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0

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.
Inflation Indexed: True
Known Values:
   for: [single, joint, separate, head of household, widow]
2013: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2014: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2015: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2016: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2017: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]

Itemized Deductions — 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.
Inflation Indexed: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0

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.
Inflation Indexed: True
Known Values:
   for: [single, joint, separate, head of household, widow]
2013: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2014: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2015: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2016: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2017: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]

Itemized Deductions — 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.
Inflation Indexed: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0

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.
Inflation Indexed: True
Known Values:
   for: [single, joint, separate, head of household, widow]
2013: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2014: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2015: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2016: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2017: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]

Itemized Deductions — Charity
tc Name: _ID_Charity_crt_all
TB Name: Ceiling (as a decimal fraction of AGI) for all charitable contribution deductions
Description: The total deduction for charity is capped at this fraction of AGI.
Notes: This rate cannot be increased to higher 0.5 due to lack of data.
Inflation Indexed: False
Known Values:
2013: 0.5
2014: 0.5
2015: 0.5
2016: 0.5
2017: 0.5

Itemized Deductions — Charity
tc Name: _ID_Charity_crt_noncash
TB Name: Ceiling (as a decimal fraction of AGI) for noncash charitable contribution deductions
Description: The deduction for noncash charity contributions is capped at this fraction of AGI.
Notes: This rate cannot be increased to higher than 0.3 due to lack of data.
Inflation Indexed: False
Known Values:
2013: 0.3
2014: 0.3
2015: 0.3
2016: 0.3
2017: 0.3

Itemized Deductions — Charity
tc Name: _ID_Charity_frt
TB Name: Deduction for charitable contributions; floor as a decimal fraction of AGI
Description: Taxpayers are eligible to deduct the portion of their charitable expense exceeding this fraction of AGI.
Notes: This parameter allows for implementation of Option 52 from https://www.cbo.gov/sites/default/files/cbofiles/attachments/49638-BudgetOptions.pdf.
Inflation Indexed: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0

Itemized Deductions — Charity
tc Name: _ID_Charity_hc
TB Name: Charity expense deduction haircut
Description: This decimal fraction can be applied to limit the amount of charity expense deduction allowed.
Notes: This parameter is currently used to eliminate this part of itemized deduction.
Inflation Indexed: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0

Itemized Deductions — Charity
tc Name: _ID_Charity_c
TB Name: Ceiling on the amount of charity expense deduction allowed (dollars)
Description: The amount of charity expense deduction is limited to this dollar amount.
Inflation Indexed: True
Known Values:
   for: [single, joint, separate, head of household, widow]
2013: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2014: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2015: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2016: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2017: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]

Itemized Deductions — Casualty
tc Name: _ID_Casualty_frt
TB Name: Deduction for casualty loss; floor as a decimal fraction of AGI
Description: Taxpayers are eligible to deduct the portion of their gross casualty losses exceeding this fraction of AGI.
Notes: This rate cannot be decreased to lower than 0.10 due to lack of data.
Inflation Indexed: False
Known Values:
2013: 0.1
2014: 0.1
2015: 0.1
2016: 0.1
2017: 0.1

Itemized Deductions — Casualty
tc Name: _ID_Casualty_hc
TB Name: Casualty expense deduction haircut
Description: This decimal fraction can be applied to limit the amount of casualty expense deduction allowed.
Notes: This parameter is currently used to eliminate this part of itemized deduction.
Inflation Indexed: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0

Itemized Deductions — Casualty
tc Name: _ID_Casualty_c
TB Name: Ceiling on the amount of casualty expense deduction allowed (dollars)
Description: The amount of casualty expense deduction is limited to this dollar amount.
Inflation Indexed: True
Known Values:
   for: [single, joint, separate, head of household, widow]
2013: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2014: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2015: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2016: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2017: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]

Itemized Deductions — Miscellaneous
tc Name: _ID_Miscellaneous_frt
TB Name: Deduction for miscellaneous expenses; floor as a decimal fraction of AGI
Description: Taxpayers are eligible to deduct the portion of their miscellaneous expense exceeding this fraction of AGI.
Notes: This rate cannot be decreased to lower than 0.02 due to lack of data.
Inflation Indexed: False
Known Values:
2013: 0.02
2014: 0.02
2015: 0.02
2016: 0.02
2017: 0.02

Itemized Deductions — Miscellaneous
tc Name: _ID_Miscellaneous_hc
TB Name: Miscellaneous expense deduction haircut
Description: This decimal fraction can be applied to limit the amount of miscellaneous expense deduction allowed.
Notes: This parameter is currently used to eliminate this part of itemized deduction.
Inflation Indexed: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0

Itemized Deductions — Miscellaneous
tc Name: _ID_Miscellaneous_c
TB Name: Ceiling on the amount of miscellaneous expense deduction allowed (dollars)
Description: The amount of miscellaneous expense deduction is limited to this dollar amount.
Inflation Indexed: True
Known Values:
   for: [single, joint, separate, head of household, widow]
2013: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2014: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2015: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2016: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2017: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]

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.
Inflation Indexed: True
Known Values:
   for: [single, joint, separate, head of household, widow]
2013: [250000, 300000, 150000, 275000, 300000]
2014: [254200, 305050, 152525, 279650, 305050]
2015: [258250, 309900, 154950, 284050, 309900]
2016: [259400, 311300, 155650, 285350, 311300]
2017: [261500, 313800, 156900, 287650, 313800]

Itemized Deductions — Itemized Deduction Limitation
tc Name: _ID_prt
TB Name: Itemized deduction phaseout rate (Pease)
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.
Inflation Indexed: False
Known Values:
2013: 0.03
2014: 0.03
2015: 0.03
2016: 0.03
2017: 0.03

Itemized Deductions — Itemized Deduction Limitation
tc Name: _ID_crt
TB Name: Itemized deduction maximum phaseout as a decimal fraction of total itemized deductions (Pease)
Description: The phaseout amount is capped at this fraction of the original total deduction.
Notes: The ceiling rate cannot be increased above 0.8 due to limited data on non-itemizers.
Inflation Indexed: False
Known Values:
2013: 0.8
2014: 0.8
2015: 0.8
2016: 0.8
2017: 0.8

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.
Inflation Indexed: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0

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.
Inflation Indexed: False
Known Values:
2013: 1.0
2014: 1.0
2015: 1.0
2016: 1.0
2017: 1.0

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.
Inflation Indexed: True
Known Values:
   for: [single, joint, separate, head of household, widow]
2013: [0, 0, 0, 0, 0]
2014: [0, 0, 0, 0, 0]
2015: [0, 0, 0, 0, 0]
2016: [0, 0, 0, 0, 0]
2017: [0, 0, 0, 0, 0]

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.
Inflation Indexed: False
Known Values:
   for: [Medical, State & Local, Real Estate, Casualty, Miscellaneous, 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]

Itemized Deductions — Ceiling On The Benefit Of Itemized Deductions As A Percent Of Deductible Expenses
tc Name: _ID_BenefitCap_rt
TB Name: Ceiling on the benefits from itemized deductions; decimal fraction of total deductible expenses
Description: The benefit from specified itemized deductions is capped at this percent of the total deductible expenses.
Inflation Indexed: False
Known Values:
2013: 1.0
2014: 1.0
2015: 1.0
2016: 1.0
2017: 1.0

Itemized Deductions — Ceiling On The Benefit Of Itemized Deductions As A Percent Of Deductible Expenses
tc Name: _ID_BenefitCap_Switch
TB Name: Deductions subject to the cap on itemized deduction benefits
Description: The cap on itemized deduction benefits applies to the benefits derived from the itemized deductions specified with this parameter.
Inflation Indexed: False
Known Values:
   for: [Medical, State & Local, Real Estate, Casualty, Miscellaneous, 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]

Itemized Deductions — Ceiling On The Amount Of Itemized Deductions Allowed
tc Name: _ID_c
TB Name: Ceiling on the amount of itemized deductions allowed (dollars)
Description: The amount of itemized deductions is limited to this dollar amount.
Inflation Indexed: True
Known Values:
   for: [single, joint, separate, head of household, widow]
2013: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2014: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2015: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2016: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2017: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]

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Capital Gains And Dividends

Capital Gains And Dividends — Regular - Long Term Capital Gains And Qualified Dividends
tc Name: _CG_rt1
TB Name: Long term capital gain and qualified dividends (regular/non-AMT) rate 1
Description: The capital gain and dividends (stacked on top of regular income) that are below threshold 1 are taxed at this rate.
Inflation Indexed: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0

Capital Gains And Dividends — Regular - Long Term Capital Gains And Qualified Dividends
tc Name: _CG_brk1
TB Name: Top of long-term capital gains and qualified dividends (regular/non-AMT) tax bracket 1
Description: The gains and dividends (stacked on top of regular income) below this are taxed at capital gain rate 1.
Inflation Indexed: True
Known Values:
   for: [single, joint, separate, head of household, widow]
2013: [36250, 72500, 36250, 48600, 72500]
2014: [36900, 73800, 36900, 49400, 73800]
2015: [37450, 74900, 37450, 50200, 74900]
2016: [37650, 75300, 37650, 50400, 75300]
2017: [37950, 75900, 37950, 50800, 75900]

Capital Gains And Dividends — Regular - Long Term Capital Gains And Qualified Dividends
tc Name: _CG_rt2
TB Name: Long term capital gain and qualified dividends (regular/non-AMT) rate 2
Description: The capital gain and dividends (stacked on top of regular income) that are below threshold 2 and above threshold 1 are taxed at this rate.
Inflation Indexed: False
Known Values:
2013: 0.15
2014: 0.15
2015: 0.15
2016: 0.15
2017: 0.15

Capital Gains And Dividends — Regular - Long Term Capital Gains And Qualified Dividends
tc Name: _CG_brk2
TB Name: Top of long-term capital gains and qualified dividends (regular/non-AMT) tax bracket 2
Description: The gains and dividends (stacked on top of regular income) below this and above top of bracket 1 are taxed at capital gain rate 2.
Inflation Indexed: True
Known Values:
   for: [single, joint, separate, head of household, widow]
2013: [400000, 450000, 225000, 425000, 450000]
2014: [406750, 457600, 228800, 432200, 457600]
2015: [413200, 464850, 232425, 439000, 464850]
2016: [415050, 466950, 233475, 441000, 466950]
2017: [418400, 470700, 235350, 444550, 470700]

Capital Gains And Dividends — Regular - Long Term Capital Gains And Qualified Dividends
tc Name: _CG_rt3
TB Name: Long term capital gain and qualified dividends (regular/non-AMT) rate 3
Description: The capital gain and dividends (stacked on top of regular income) that are above threshold 2 and below threshold 3 are taxed at this rate.
Inflation Indexed: False
Known Values:
2013: 0.2
2014: 0.2
2015: 0.2
2016: 0.2
2017: 0.2

Capital Gains And Dividends — Regular - Long Term Capital Gains And Qualified Dividends
tc Name: _CG_brk3
TB Name: Top of long-term capital gains and qualified dividend tax (regular/non-AMT) bracket 3
Description: The gains and dividends (stacked on top of regular income) below this and above top of bracket 2 are taxed at the capital gain rate 3; above this they are taxed at capital gain rate 4. Default value is essentially infinity.
Inflation Indexed: True
Known Values:
   for: [single, joint, separate, head of household, widow]
2013: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2014: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2015: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2016: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2017: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]

Capital Gains And Dividends — Regular - Long Term Capital Gains And Qualified Dividends
tc Name: _CG_rt4
TB Name: Long term capital gain and qualified dividends (regular/non-AMT) rate 4
Description: The capital gain and dividends (stacked on top of regular income) that are above threshold 3 are taxed at this rate.
Inflation Indexed: False
Known Values:
2013: 1.0
2014: 1.0
2015: 1.0
2016: 1.0
2017: 1.0

Capital Gains And Dividends — AMT - Long Term Capital Gains And Qualified Dividends
tc Name: _AMT_CG_rt1
TB Name: Long term capital gain and qualified dividends (AMT) rate 1
Description: Capital gain and qualified dividends (stacked on top of regular income) below threshold 1 are taxed at this rate.
Inflation Indexed: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0

Capital Gains And Dividends — AMT - Long Term Capital Gains And Qualified Dividends
tc Name: _AMT_CG_brk1
TB Name: Top of long-term capital gains and qualified dividends (AMT) tax bracket 1
Description: The gains and dividends, stacked last, of AMT taxable income below this are taxed at AMT capital gain rate 1.
Inflation Indexed: True
Known Values:
   for: [single, joint, separate, head of household, widow]
2013: [36250, 72500, 36250, 48600, 72500]
2014: [36900, 73800, 36900, 49400, 73800]
2015: [37450, 74900, 37450, 50200, 74900]
2016: [37650, 75300, 37650, 50400, 75300]
2017: [37950, 75900, 37950, 50800, 75900]

Capital Gains And Dividends — AMT - Long Term Capital Gains And Qualified Dividends
tc Name: _AMT_CG_rt2
TB Name: Long term capital gain and qualified dividends (AMT) rate 2
Description: Capital gain and qualified dividend (stacked on top of regular income) below threshold 2 and above threshold 1 are taxed at this rate.
Inflation Indexed: False
Known Values:
2013: 0.15
2014: 0.15
2015: 0.15
2016: 0.15
2017: 0.15

Capital Gains And Dividends — AMT - Long Term Capital Gains And Qualified Dividends
tc Name: _AMT_CG_brk2
TB Name: Top of long-term capital gains and qualified dividends (AMT) tax bracket 2
Description: The gains and dividends, stacked last, of AMT taxable income below this threshold and above bracket 1 are taxed at AMT capital gain rate 2.
Inflation Indexed: True
Known Values:
   for: [single, joint, separate, head of household, widow]
2013: [400000, 450000, 225000, 425000, 450000]
2014: [406750, 457600, 228800, 432200, 457600]
2015: [413200, 464850, 232425, 439000, 464850]
2016: [415050, 466950, 233475, 441000, 466950]
2017: [418400, 470700, 235350, 444550, 470700]

Capital Gains And Dividends — AMT - Long Term Capital Gains And Qualified Dividends
tc Name: _AMT_CG_rt3
TB Name: Long term capital gain and qualified dividends (AMT) rate 3
Description: The capital gain and qualified dividend (stacked on top of regular income) above threshold 2 and below threshold 3 are taxed at this rate.
Inflation Indexed: False
Known Values:
2013: 0.2
2014: 0.2
2015: 0.2
2016: 0.2
2017: 0.2

Capital Gains And Dividends — AMT - Long Term Capital Gains And Qualified Dividends
tc Name: _AMT_CG_brk3
TB Name: Long term capital gain and qualified dividends (AMT) threshold 3
Description: The gains and dividends, stacked last, of AMT taxable income below this and above bracket 2 are taxed at capital gain rate 3; above thisthey are taxed at AMT capital gain rate 4. Default value is essentially infinity.
Inflation Indexed: True
Known Values:
   for: [single, joint, separate, head of household, widow]
2013: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2014: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2015: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2016: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2017: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]

Capital Gains And Dividends — AMT - Long Term Capital Gains And Qualified Dividends
tc Name: _AMT_CG_rt4
TB Name: Long term capital gain and qualified dividends (AMT) rate 4
Description: The capital gain and dividends (stacked on top of regular income) that are above threshold 3 are taxed at this rate.
Inflation Indexed: False
Known Values:
2013: 1.0
2014: 1.0
2015: 1.0
2016: 1.0
2017: 1.0

Capital Gains And Dividends — Tax All Capital Gains And Dividends The Same As Regular Taxable Income
tc Name: _CG_nodiff
TB Name: Long term capital gains and qualified dividends taxed no differently than regular taxable income
Description: Specifies whether or not long term capital gains and qualified dividends are taxed like regular taxable income.
Inflation Indexed: False
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False

Capital Gains And Dividends — Tax All Capital Gains And Dividends The Same As Regular Taxable Income
tc Name: _CG_ec
TB Name: Dollar amount of all capital gains and qualified dividends that are excluded from AGI.
Description: Positive value used only if long term capital gains and qualified dividends taxed no differently than regular taxable income.
Inflation Indexed: True
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0

Capital Gains And Dividends — Tax All Capital Gains And Dividends The Same As Regular Taxable Income
tc Name: _CG_reinvest_ec_rt
TB Name: Fraction of all capital gains and qualified dividends in excess of the dollar exclusion that are excluded from AGI.
Description: Positive value used only if long term capital gains and qualified dividends taxed no differently than regular taxable income. To limit the exclusion to capital gains and dividends invested within 1 year, set to statutory exclusion rate times the fraction of capital gains and qualified dividends in excess of the exclusion that are assumed to be reinvested within the year.
Inflation Indexed: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0

Back to Section Contents

Personal Income

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.
Inflation Indexed: False
Known Values:
2013: 0.1
2014: 0.1
2015: 0.1
2016: 0.1
2017: 0.1

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.
Inflation Indexed: True
Known Values:
   for: [single, joint, separate, head of household, widow]
2013: [8925, 17850, 8925, 12750, 17850]
2014: [9075, 18150, 9075, 12950, 18150]
2015: [9225, 18450, 9225, 13150, 18450]
2016: [9275, 18550, 9275, 13250, 18550]
2017: [9325, 18650, 9325, 13350, 18650]

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.
Inflation Indexed: False
Known Values:
2013: 0.15
2014: 0.15
2015: 0.15
2016: 0.15
2017: 0.15

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.
Inflation Indexed: True
Known Values:
   for: [single, joint, separate, head of household, widow]
2013: [36250, 72500, 36250, 48600, 72500]
2014: [36900, 73800, 36900, 49400, 73800]
2015: [37450, 74900, 37450, 50200, 74900]
2016: [37650, 75300, 37650, 50400, 75300]
2017: [37950, 75900, 37950, 50800, 75900]

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.
Inflation Indexed: False
Known Values:
2013: 0.25
2014: 0.25
2015: 0.25
2016: 0.25
2017: 0.25

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.
Inflation Indexed: True
Known Values:
   for: [single, joint, separate, head of household, widow]
2013: [87850, 146400, 73200, 125450, 146400]
2014: [89350, 148850, 74425, 127550, 148850]
2015: [90750, 151200, 75600, 129600, 151200]
2016: [91150, 151900, 75950, 130150, 151900]
2017: [91900, 153100, 76550, 131200, 153100]

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.
Inflation Indexed: False
Known Values:
2013: 0.28
2014: 0.28
2015: 0.28
2016: 0.28
2017: 0.28

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.
Inflation Indexed: True
Known Values:
   for: [single, joint, separate, head of household, widow]
2013: [183250, 223050, 111525, 203150, 223050]
2014: [186350, 226850, 113425, 206600, 226850]
2015: [189300, 230450, 115225, 209850, 230450]
2016: [190150, 231450, 115725, 210800, 231450]
2017: [191650, 233350, 116675, 212500, 233350]

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.
Inflation Indexed: False
Known Values:
2013: 0.33
2014: 0.33
2015: 0.33
2016: 0.33
2017: 0.33

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.
Inflation Indexed: True
Known Values:
   for: [single, joint, separate, head of household, widow]
2013: [398350, 398350, 199175, 398350, 398350]
2014: [405100, 405100, 202550, 405100, 405100]
2015: [411500, 411500, 205750, 411500, 411500]
2016: [413350, 413350, 206675, 413350, 413350]
2017: [416700, 416700, 208350, 416700, 416700]

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.
Inflation Indexed: False
Known Values:
2013: 0.35
2014: 0.35
2015: 0.35
2016: 0.35
2017: 0.35

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.
Inflation Indexed: True
Known Values:
   for: [single, joint, separate, head of household, widow]
2013: [400000, 450000, 225000, 425000, 450000]
2014: [406750, 457600, 228800, 432200, 457600]
2015: [413200, 464850, 232425, 439000, 464850]
2016: [415050, 466950, 233475, 441000, 466950]
2017: [418400, 470700, 235350, 444550, 470700]

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.
Inflation Indexed: False
Known Values:
2013: 0.396
2014: 0.396
2015: 0.396
2016: 0.396
2017: 0.396

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
Inflation Indexed: True
Known Values:
   for: [single, joint, separate, head of household, widow]
2013: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2014: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2015: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2016: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2017: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]

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.
Inflation Indexed: False
Known Values:
2013: 1.0
2014: 1.0
2015: 1.0
2016: 1.0
2017: 1.0

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.
Inflation Indexed: False
Known Values:
2013: 0.1
2014: 0.1
2015: 0.1
2016: 0.1
2017: 0.1

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.
Inflation Indexed: True
Known Values:
   for: [single, joint, separate, head of household, widow]
2013: [8925, 17850, 8925, 12750, 17850]
2014: [9075, 18150, 9075, 12950, 18150]
2015: [9225, 18450, 9225, 13150, 18450]
2016: [9275, 18550, 9275, 13250, 18550]
2017: [9325, 18650, 9325, 13350, 18650]

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.
Inflation Indexed: False
Known Values:
2013: 0.15
2014: 0.15
2015: 0.15
2016: 0.15
2017: 0.15

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.
Inflation Indexed: True
Known Values:
   for: [single, joint, separate, head of household, widow]
2013: [36250, 72500, 36250, 48600, 72500]
2014: [36900, 73800, 36900, 49400, 73800]
2015: [37450, 74900, 37450, 50200, 74900]
2016: [37650, 75300, 37650, 50400, 75300]
2017: [37950, 75900, 37950, 50800, 75900]

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.
Inflation Indexed: False
Known Values:
2013: 0.25
2014: 0.25
2015: 0.25
2016: 0.25
2017: 0.25

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.
Inflation Indexed: True
Known Values:
   for: [single, joint, separate, head of household, widow]
2013: [87850, 146400, 73200, 125450, 146400]
2014: [89350, 148850, 74425, 127550, 148850]
2015: [90750, 151200, 75600, 129600, 151200]
2016: [91150, 151900, 75950, 130150, 151900]
2017: [91900, 153100, 76550, 131200, 153100]

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.
Inflation Indexed: False
Known Values:
2013: 0.28
2014: 0.28
2015: 0.28
2016: 0.28
2017: 0.28

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.
Inflation Indexed: True
Known Values:
   for: [single, joint, separate, head of household, widow]
2013: [183250, 223050, 111525, 203150, 223050]
2014: [186350, 226850, 113425, 206600, 226850]
2015: [189300, 230450, 115225, 209850, 230450]
2016: [190150, 231450, 115725, 210800, 231450]
2017: [191650, 233350, 116675, 212500, 233350]

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.
Inflation Indexed: False
Known Values:
2013: 0.33
2014: 0.33
2015: 0.33
2016: 0.33
2017: 0.33

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.
Inflation Indexed: True
Known Values:
   for: [single, joint, separate, head of household, widow]
2013: [398350, 398350, 199175, 398350, 398350]
2014: [405100, 405100, 202550, 405100, 405100]
2015: [411500, 411500, 205750, 411500, 411500]
2016: [413350, 413350, 206675, 413350, 413350]
2017: [416700, 416700, 208350, 416700, 416700]

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.
Inflation Indexed: False
Known Values:
2013: 0.35
2014: 0.35
2015: 0.35
2016: 0.35
2017: 0.35

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.
Inflation Indexed: True
Known Values:
   for: [single, joint, separate, head of household, widow]
2013: [400000, 450000, 225000, 425000, 450000]
2014: [406750, 457600, 228800, 432200, 457600]
2015: [413200, 464850, 232425, 439000, 464850]
2016: [415050, 466950, 233475, 441000, 466950]
2017: [418400, 470700, 235350, 444550, 470700]

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.
Inflation Indexed: False
Known Values:
2013: 0.396
2014: 0.396
2015: 0.396
2016: 0.396
2017: 0.396

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
Inflation Indexed: True
Known Values:
   for: [single, joint, separate, head of household, widow]
2013: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2014: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2015: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2016: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2017: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]

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.
Inflation Indexed: False
Known Values:
2013: 1.0
2014: 1.0
2015: 1.0
2016: 1.0
2017: 1.0

Personal Income — Alternative Minimum Tax
tc Name: _AMT_em
TB Name: AMT exemption amount
Description: The amount of AMT taxable income exempted from AMT.
Inflation Indexed: True
Known Values:
   for: [single, joint, separate, head of household, widow]
2013: [51900, 80800, 40400, 51900, 80800]
2014: [52800, 82100, 41050, 52800, 82100]
2015: [53600, 83400, 41700, 53600, 83400]
2016: [53900, 83800, 41900, 53900, 83800]
2017: [54300, 84500, 42250, 54300, 84500]

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.
Inflation Indexed: False
Known Values:
2013: 0.25
2014: 0.25
2015: 0.25
2016: 0.25
2017: 0.25

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.
Inflation Indexed: True
Known Values:
   for: [single, joint, separate, head of household, widow]
2013: [115400, 153900, 76950, 115400, 153900]
2014: [117300, 156500, 78250, 117300, 156500]
2015: [119200, 158900, 79450, 119200, 158900]
2016: [119700, 159700, 79850, 119700, 159700]
2017: [120700, 160900, 80450, 120700, 160900]

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.
Inflation Indexed: False
Known Values:
2013: 0.26
2014: 0.26
2015: 0.26
2016: 0.26
2017: 0.26

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.
Inflation Indexed: True
Known Values:
2013: 179500
2014: 182500
2015: 185400
2016: 186300
2017: 187800

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.
Inflation Indexed: False
Known Values:
2013: 0.02
2014: 0.02
2015: 0.02
2016: 0.02
2017: 0.02

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Nonrefundable Credits

Nonrefundable Credits — Child And Dependent Care
tc Name: _CDCC_c
TB Name: Maximum child & dependent care credit per dependent
Description: The maximum amount of credit allowed for each qualifying dependent.
Inflation Indexed: False
Known Values:
2013: 3000
2014: 3000
2015: 3000
2016: 3000
2017: 3000

Nonrefundable Credits — Child And Dependent Care
tc Name: _CDCC_ps
TB Name: Child & dependent care credit phaseout start
Description: For taxpayers with AGI over this amount, the credit is reduced by one percentage point each $2000 of AGI over this amount.
Inflation Indexed: False
Known Values:
2013: 15000
2014: 15000
2015: 15000
2016: 15000
2017: 15000

Nonrefundable Credits — Child And Dependent Care
tc Name: _CDCC_crt
TB Name: Child & dependent care credit phaseout percentage rate ceiling
Description: The maximum percentage rate in the AGI phaseout; this percentage rate decreases as AGI rises above the _CDCC_ps level.
Inflation Indexed: False
Known Values:
2013: 35
2014: 35
2015: 35
2016: 35
2017: 35

Nonrefundable Credits — Child Tax Credit
tc Name: _CTC_c
TB Name: Maximum child tax credit per child
Description: The maximum amount of credit allowed for each child.
Inflation Indexed: False
Known Values:
2013: 1000
2014: 1000
2015: 1000
2016: 1000
2017: 1000

Nonrefundable Credits — Child Tax Credit
tc Name: _CTC_c_under5_bonus
TB Name: Bonus child tax credit maximum for qualifying children under five
Description: The maximum amount of child tax credit allowed for each child is increased by this amount for qualifying children under 5 years old.
Inflation Indexed: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0

Nonrefundable Credits — Child Tax Credit
tc Name: _CTC_ps
TB Name: Child tax credit phaseout MAGI start
Description: Child tax credit begins to decrease when MAGI is above this level.
Inflation Indexed: False
Known Values:
   for: [single, joint, separate, head of household, widow]
2013: [75000, 110000, 55000, 75000, 75000]
2014: [75000, 110000, 55000, 75000, 75000]
2015: [75000, 110000, 55000, 75000, 75000]
2016: [75000, 110000, 55000, 75000, 75000]
2017: [75000, 110000, 55000, 75000, 75000]

Nonrefundable Credits — Child Tax Credit
tc Name: _CTC_prt
TB Name: Child tax credit phaseout rate
Description: The amount of credit starts to decrease at this rate if MAGI is higher than child tax credit phaseout start.
Inflation Indexed: False
Known Values:
2013: 0.05
2014: 0.05
2015: 0.05
2016: 0.05
2017: 0.05

Nonrefundable Credits — Child Tax Credit
tc Name: _DependentCredit_c
TB Name: Nonrefundable credit for dependents
Description: This nonrefundable credit is applied to dependents and phases out with the Child Tax Credit. The dependent credit's phaseout begins when the CTC's phaseout ends.
Notes: The Ryan-Brady tax plan sets this at $500
Inflation Indexed: False
Known Values:
2013: 0
2014: 0
2015: 0
2016: 0
2017: 0

Nonrefundable Credits — Misc. Credit Limits
tc Name: _II_credit_nr
TB Name: Personal nonrefundable credit maximum amount
Description: This credit amount is not refundable and is phased out based on AGI.
Inflation Indexed: True
Known Values:
   for: [single, joint, separate, head of household, widow]
2013: [0, 0, 0, 0, 0]
2014: [0, 0, 0, 0, 0]
2015: [0, 0, 0, 0, 0]
2016: [0, 0, 0, 0, 0]
2017: [0, 0, 0, 0, 0]

Nonrefundable Credits — Misc. Credit Limits
tc Name: _II_credit_nr_prt
TB Name: Personal nonrefundable credit phaseout rate
Description: The personal nonrefundable credit amount will be reduced at this rate for each dollar of AGI exceeding the _II_credit_nr_ps threshold.
Inflation Indexed: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0

Nonrefundable Credits — Misc. Credit Limits
tc Name: _CR_RetirementSavings_hc
TB Name: Credit for retirement savings haircut
Description: If greater than zero, this decimal fraction reduces the portion of the retirement savings credit that can be claimed
Notes: Credit claimed will be (1. - Haircut) * Retirement Savings Credit
Inflation Indexed: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0

Nonrefundable Credits — Misc. Credit Limits
tc Name: _CR_ForeignTax_hc
TB Name: Credit for foreign tax haircut
Description: If greater than zero, this decimal fraction reduces the portion of the foreign tax credit that can be claimed
Notes: Credit claimed will be (1. - Haircut) * Foreign Tax Credit
Inflation Indexed: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0

Nonrefundable Credits — Misc. Credit Limits
tc Name: _CR_ResidentialEnergy_hc
TB Name: Credit for residential energy haircut
Description: If greater than zero, this decimal fraction reduces the portion of the residential energy credit that can be claimed
Notes: Credit claimed will be (1. - Haircut) * Residential Energy Credit
Inflation Indexed: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0

Nonrefundable Credits — Misc. Credit Limits
tc Name: _CR_GeneralBusiness_hc
TB Name: Credit for general business haircut
Description: If greater than zero, this decimal fraction reduces the portion of the general business credit that can be claimed
Notes: Credit claimed will be (1. - Haircut) * General Business Credit
Inflation Indexed: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0

Nonrefundable Credits — Misc. Credit Limits
tc Name: _CR_MinimumTax_hc
TB Name: Credit for previous year minimum tax credit haircut
Description: If greater than zero, this decimal fraction reduces the portion of the previous year minimum tax credit that can be claimed
Notes: Credit claimed will be (1. - Haircut) * Previous Year Minimum Tax Credit
Inflation Indexed: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0

Nonrefundable Credits — Misc. Credit Limits
tc Name: _CR_AmOppRefundable_hc
TB Name: Refundable portion of the American Opportunity Credit haircut
Description: If greater than zero, this decimal fraction reduces the portion of the refundable American Opportunity credit that can be claimed
Notes: Credit claimed will be (1. - Haircut) * Refundable Portion of the American Opportunity Credit
Inflation Indexed: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0

Nonrefundable Credits — Misc. Credit Limits
tc Name: _CR_AmOppNonRefundable_hc
TB Name: Nonrefundable portion of the American Opportunity Credit haircut
Description: If greater than zero, this decimal fraction reduces the portion of the nonrefundable American Opportunity credit that can be claimed
Notes: Credit claimed will be (1. - Haircut) * NonRefundable Portion of the American Opportunity Credit
Inflation Indexed: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0

Nonrefundable Credits — Misc. Credit Limits
tc Name: _CR_SchR_hc
TB Name: Schedule R Credit haircut
Description: If greater than zero, this decimal fraction reduces the portion of Schedule R credit that can be claimed
Notes: Credit claimed will be (1. - Haircut) * Schedule R Credit
Inflation Indexed: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0

Nonrefundable Credits — Misc. Credit Limits
tc Name: _CR_OtherCredits_hc
TB Name: Other Credits haircut
Description: If greater than zero, this decimal fraction reduces the portion of other credit that can be claimed
Notes: Credit claimed will be (1. - Haircut) * Other Credits
Inflation Indexed: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0

Nonrefundable Credits — Misc. Credit Limits
tc Name: _CR_Education_hc
TB Name: Education Credits haircut
Description: If greater than zero, this decimal fraction reduces the portion of education credits that can be claimed
Notes: Credit claimed will be (1. - Haircut) * Education Credits
Inflation Indexed: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0

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Other Taxes

Other Taxes — Net Investment Income Tax
tc Name: _NIIT_thd
TB Name: Net Investment Income Tax modified AGI threshold
Description: If modified AGI is more than this threshold, filing unit is subject to the Net Investment Income Tax.
Inflation Indexed: False
Known Values:
   for: [single, joint, separate, head of household, widow]
2013: [200000, 250000, 125000, 200000, 250000]
2014: [200000, 250000, 125000, 200000, 250000]
2015: [200000, 250000, 125000, 200000, 250000]
2016: [200000, 250000, 125000, 200000, 250000]
2017: [200000, 250000, 125000, 200000, 250000]

Other Taxes — Net Investment Income Tax
tc Name: _NIIT_PT_taxed
TB Name: Whether or not partnership and S-corp income is in NIIT base
Description: false ==> partnership and S-corp income excluded from NIIT base; true ==> partnership and S-corp income is in NIIT base
Inflation Indexed: False
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False

Other Taxes — Net Investment Income Tax
tc Name: _NIIT_rt
TB Name: Net Investment Income Tax rate
Description: If modified AGI exceeds _NIIT_thd, all net investment income is taxed at this rate.
Inflation Indexed: False
Known Values:
2013: 0.038
2014: 0.038
2015: 0.038
2016: 0.038
2017: 0.038

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Refundable Credits

Refundable Credits — Earned Income Tax Credit
tc Name: _EITC_c
TB Name: Maximum earned income credit
Description: This is the maximum amount of earned income credit taxpayers are eligible for; it depends on how many kids they have.
Inflation Indexed: True
Known Values:
   for: [0kids, 1kid, 2kids, 3+kids]
2013: [487, 3250, 5372, 6044]
2014: [496, 3305, 5460, 6143]
2015: [503, 3359, 5548, 6242]
2016: [506, 3373, 5572, 6269]
2017: [510, 3400, 5616, 6318]

Refundable Credits — Earned Income Tax Credit
tc Name: _EITC_rt
TB Name: Earned income credit phasein rate
Description: Pre-phaseout credit is minimum of this rate times earnings and the maximum earned income credit.
Inflation Indexed: False
Known Values:
   for: [0kids, 1kid, 2kids, 3+kids]
2013: [0.0765, 0.34, 0.4, 0.45]
2014: [0.0765, 0.34, 0.4, 0.45]
2015: [0.0765, 0.34, 0.4, 0.45]
2016: [0.0765, 0.34, 0.4, 0.45]
2017: [0.0765, 0.34, 0.4, 0.45]

Refundable Credits — Earned Income Tax Credit
tc Name: _EITC_prt
TB Name: Earned income credit phaseout rate
Description: Earned income credit begins to decrease at the this rate when AGI is higher than earned income credit phaseout start AGI.
Inflation Indexed: False
Known Values:
   for: [0kids, 1kid, 2kids, 3+kids]
2013: [0.0765, 0.1598, 0.2106, 0.2106]
2014: [0.0765, 0.1598, 0.2106, 0.2106]
2015: [0.0765, 0.1598, 0.2106, 0.2106]
2016: [0.0765, 0.1598, 0.2106, 0.2106]
2017: [0.0765, 0.1598, 0.2106, 0.2106]

Refundable Credits — Earned Income Tax Credit
tc Name: _EITC_ps
TB Name: Earned income credit phaseout start AGI
Description: If AGI is higher than this threshold, the amount of EITC will start to decrease at the phaseout rate.
Inflation Indexed: True
Known Values:
   for: [0kids, 1kid, 2kids, 3+kids]
2013: [7970, 17530, 17530, 17530]
2014: [8110, 17830, 17830, 17830]
2015: [8250, 18150, 18150, 18150]
2016: [8270, 18190, 18190, 18190]
2017: [8340, 18340, 18340, 18340]

Refundable Credits — Earned Income Tax Credit
tc Name: _EITC_ps_MarriedJ
TB Name: Extra earned income credit phaseout start AGI for married filling jointly
Description: This is the additional amount added on the regular phaseout start amount for taxpayers with filling status of married filling jointly.
Inflation Indexed: True
Known Values:
   for: [0kids, 1kid, 2kids, 3+kids]
2013: [5340, 5340, 5340, 5340]
2014: [5430, 5430, 5430, 5430]
2015: [5500, 5500, 5500, 5500]
2016: [5550, 5550, 5550, 5550]
2017: [5590, 5590, 5590, 5590]

Refundable Credits — Earned Income Tax Credit
tc Name: _EITC_MinEligAge
TB Name: Minimum Age for Childless EITC Eligibility
Description: For a childless filling unit, at least one individual's age needs to be no less than this age (but no greater than the EITC_MaxEligAge) in order to be eligible for an earned income tax credit.
Inflation Indexed: False
Known Values:
2013: 25
2014: 25
2015: 25
2016: 25
2017: 25

Refundable Credits — Earned Income Tax Credit
tc Name: _EITC_MaxEligAge
TB Name: Maximum Age for Childless EITC Eligibility
Description: For a childless filling unit, at least one individual's age needs to be no greater than this age (but no less than the EITC_MinEligAge) in order to be eligible for an earned income tax credit.
Inflation Indexed: False
Known Values:
2013: 64
2014: 64
2015: 64
2016: 64
2017: 64

Refundable Credits — Earned Income Tax Credit
tc Name: _EITC_InvestIncome_c
TB Name: Max disqualifying income for EITC
Description: The earned income credit may not be claimed by taxpayers whose investment income exceeds this limit.
Inflation Indexed: True
Known Values:
2013: 3300
2014: 3350
2015: 3400
2016: 3400
2017: 3450

Refundable Credits — Earned Income Tax Credit
tc Name: _EITC_indiv
TB Name: EITC is individual-based rather than filing-unit based
Description: Current-law value is false implying EITC is filing-unit based; a value of true implies EITC is computed for each individual wage earner. The phase-out of the credit works slightly differently between the two. Individual-based calculation ignore investment income and age eligibilty rules used in filing-unit-based calculations.
Inflation Indexed: False
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False

Refundable Credits — Additional Child Tax Credit
tc Name: _ACTC_rt
TB Name: Additional Child Tax Credit rate
Description: This is the fraction of earnings used in calculating the ACTC, which is a partially refundable credit that supplements the CTC for some taxpayers.
Inflation Indexed: False
Known Values:
2013: 0.15
2014: 0.15
2015: 0.15
2016: 0.15
2017: 0.15

Refundable Credits — Additional Child Tax Credit
tc Name: _ACTC_rt_bonus_under5family
TB Name: Bonus additional child tax credit rate for families with qualifying children under 5
Description: For families with qualifying children under 5 years old, this bonus rate is added to the fraction of earnings (additional child tax credit rate) used in calculating the ACTC.
Inflation Indexed: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0

Refundable Credits — Additional Child Tax Credit
tc Name: _ACTC_Income_thd
TB Name: Additional Child Tax Credit income threshold
Description: The portion of earned income below this threshold does not count as base for the Additional Child Tax Credit.
Inflation Indexed: False
Known Values:
2013: 3000
2014: 3000
2015: 3000
2016: 3000
2017: 3000

Refundable Credits — Additional Child Tax Credit
tc Name: _ACTC_ChildNum
TB Name: Additional Child Tax Credit minimum number of qualified children
Description: Families with this number of qualified children or more may qualify for the Additional Child Tax Credit, which is a partially refundable credit that supplements the Child Tax Credit for some taxpayers.
Inflation Indexed: False
Known Values:
2013: 3
2014: 3
2015: 3
2016: 3
2017: 3

Refundable Credits — New Refundable Child Tax Credit
tc Name: _CTC_new_c
TB Name: New refundable child tax credit maximum amount per child
Description: In addition to all credits currently available for dependents, this parameter gives each qualifying child a new refundable credit with this maximum amount.
Notes: Child age qualification for the new child tax credit is the same as under current-law Child Tax Credit.
Inflation Indexed: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0

Refundable Credits — New Refundable Child Tax Credit
tc Name: _CTC_new_c_under5_bonus
TB Name: Bonus new refundable child tax credit maximum for qualifying children under five
Description: The maximum amount of the new refundable child tax credit allowed for each child is increased by this amount for qualifying children under 5 years old.
Inflation Indexed: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0

Refundable Credits — New Refundable Child Tax Credit
tc Name: _CTC_new_rt
TB Name: New refundable child tax credit amount phasein rate
Description: The total amount of the new child tax credit is increased at this rate per dollar of AGI until _CTC_new_c times the number of qualified children is reached.
Notes: Child age qualification for the new child tax credit is the same as under current-law Child Tax Credit.
Inflation Indexed: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0

Refundable Credits — New Refundable Child Tax Credit
tc Name: _CTC_new_ps
TB Name: New refundable child tax credit phaseout starting AGI
Description: The total amount of new child tax credit is reduced for taxpayers with AGI higher than this level.
Inflation Indexed: True
Known Values:
   for: [single, joint, separate, head of household, widow]
2013: [0.0, 0.0, 0.0, 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]

Refundable Credits — New Refundable Child Tax Credit
tc Name: _CTC_new_prt
TB Name: New refundable child tax credit amount phaseout rate
Description: The total amount of the new child tax credit is reduced at this rate per dollar exceeding the phaseout starting AGI, _CTC_new_ps.
Inflation Indexed: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0

Refundable Credits — New Refundable Child Tax Credit
tc Name: _CTC_new_refund_limited
TB Name: New child tax credit refund limited to a decimal fraction of payroll taxes
Description: Specifies whether the new child tax credit refund is limited by the new child tax credit refund limit rate (_CTC_new_refund_limit_payroll_rt)
Notes: Set this parameter to true to limit the refundability or false to allow full refundability for all taxpayers.
Inflation Indexed: False
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False

Refundable Credits — New Refundable Child Tax Credit
tc Name: _CTC_new_refund_limit_payroll_rt
TB Name: New child tax credit refund limit rate (decimal fraction of payroll taxes)
Description: The fraction of payroll taxes (employee plus employer shares, but excluding all Medicare payroll taxes) that serves as a limit to the amount of new child tax credit that can be refunded.
Notes: Set this parameter to zero for no refundability; set it to 9e99 for unlimited refundability for taxpayers with payroll tax liabilities.
Inflation Indexed: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0

Back to Section Contents

Surtaxes

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.
Inflation Indexed: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0

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
Inflation Indexed: True
Known Values:
   for: [single, joint, separate, head of household, 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]

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
Inflation Indexed: True
Known Values:
   for: [single, joint, separate, head of household, 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]

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.
Inflation Indexed: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0

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.
Inflation Indexed: True
Known Values:
   for: [single, joint, separate, head of household, widow]
2013: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2014: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2015: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2016: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2017: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]

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.
Inflation Indexed: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0

Back to Section Contents

Other Parameters

Other Parameters — Not in TaxBrain GUI
tc Name: _SS_percentage1
Long Name: Social Security taxable income decimal fraction 1
Description: Under current law if their provisional income is above the first threshold for Social Security taxability but below the second threshold, taxpayers need to apply this fraction to both the excess of their provisional income over the first threshold and their Social Security benefits, and then include the smaller one in their AGI.
Inflation Indexed: False
Known Values:
2013: 0.5
2014: 0.5
2015: 0.5
2016: 0.5
2017: 0.5

Other Parameters — Not in TaxBrain GUI
tc Name: _SS_percentage2
Long Name: Social Security taxable income decimal fraction 2
Description: Under current law if their provisional income is above the second threshold for Social Security taxability, taxpayers need to apply this fraction to both the excess of their provisional income over the second threshold and their social security benefits, and then include the smaller one in their AGI.
Inflation Indexed: False
Known Values:
2013: 0.85
2014: 0.85
2015: 0.85
2016: 0.85
2017: 0.85

Other Parameters — Not in TaxBrain GUI
tc Name: _II_em_ps
Long Name: Personal exemption phaseout starting income
Description: If taxpayers' AGI is above this level, their personal exemption will start to decrease at the personal exemption phaseout rate (PEP provision).
Inflation Indexed: True
Known Values:
   for: [single, joint, separate, head of household, widow]
2013: [250000, 300000, 150000, 275000, 300000]
2014: [254200, 305050, 152525, 279650, 305050]
2015: [258250, 309900, 154950, 284040, 309900]
2016: [259400, 311300, 155650, 285350, 311300]
2017: [261500, 313800, 156900, 287650, 313800]

Other Parameters — Not in TaxBrain GUI
tc Name: _STD_Dep
Long Name: Standard deduction for dependents
Description: This is the maximum standard deduction for dependents.
Notes: This parameter cannot be decreased due to lack of data.
Inflation Indexed: True
Known Values:
2013: 1000
2014: 1000
2015: 1050
2016: 1050
2017: 1050

Other Parameters — Not in TaxBrain GUI
tc Name: _STD_allow_charity_ded_nonitemizers
Long Name: Allow standard deduction filers to take the charitable contributions deduction
Description: Extends the charitable contributions deduction to taxpayers who take the standard deduction. The same ceilings, floor, and haircuts applied to itemized deduction for charitable contributions also apply here.
Inflation Indexed: False
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False

Other Parameters — Not in TaxBrain GUI
tc Name: _II_credit_ps
Long Name: Personal refundable credit phaseout start
Description: The personal refundable credit amount will be reduced for taxpayers with AGI higher than this threshold level.
Inflation Indexed: True
Known Values:
   for: [single, joint, separate, head of household, widow]
2013: [0, 0, 0, 0, 0]
2014: [0, 0, 0, 0, 0]
2015: [0, 0, 0, 0, 0]
2016: [0, 0, 0, 0, 0]
2017: [0, 0, 0, 0, 0]

Other Parameters — Not in TaxBrain GUI
tc Name: _II_credit_nr_ps
Long Name: Personal nonrefundable credit phaseout start
Description: The personal nonrefundable credit amount will be reduced for taxpayers with AGI higher than this threshold level.
Inflation Indexed: True
Known Values:
   for: [single, joint, separate, head of household, widow]
2013: [0, 0, 0, 0, 0]
2014: [0, 0, 0, 0, 0]
2015: [0, 0, 0, 0, 0]
2016: [0, 0, 0, 0, 0]
2017: [0, 0, 0, 0, 0]

Other Parameters — Not in TaxBrain GUI
tc Name: _AMT_Child_em
Long Name: Child AMT exemption additional income base
Description: The child's AMT exemption is capped by this amount plus the child's earned income.
Inflation Indexed: True
Known Values:
2013: 7150
2014: 7250
2015: 7400
2016: 7400
2017: 7500

Other Parameters — Not in TaxBrain GUI
tc Name: _AMT_KT_c_Age
Long Name: Maximum age subject to Kiddie Tax
Description: At or under this age, the individual is subject to Kiddie Tax.
Inflation Indexed: False
Known Values:
2013: 24
2014: 24
2015: 24
2016: 24
2017: 24

Other Parameters — Not in TaxBrain GUI
tc Name: _AMT_em_pe
Long Name: AMT exemption phaseout ending AMT taxable income for Married filling Separately
Description: The AMT exemption is entirely disallowed beyond this AMT taxable income level for individuals who are married but filing separately.
Inflation Indexed: True
Known Values:
2013: 238550
2014: 242450
2015: 246250
2016: 247450

Other Parameters — Not in TaxBrain GUI
tc Name: _LLC_Expense_c
Long Name: Lifetime learning credit expense limit
Description: The maximum expense eligible for lifetime learning credit, per child.
Inflation Indexed: False
Known Values:
2013: 10000
2014: 10000
2015: 10000
2016: 10000
2017: 10000

Other Parameters — Not in TaxBrain GUI
tc Name: _ETC_pe_Single
Long Name: Education tax credit phaseout ends (Single)
Description: The education tax credit will be zero for those taxpayers of single filing status with modified AGI (in thousands) higher than this level.
Inflation Indexed: True
Known Values:
2013: 63
2014: 64
2015: 65
2016: 65

Other Parameters — Not in TaxBrain GUI
tc Name: _ETC_pe_Married
Long Name: Education tax credit phaseout ends (Married)
Description: The education tax credit will be zero for those taxpayers of married filing status with modified AGI level (in thousands) higher than this level.
Inflation Indexed: True
Known Values:
2013: 127
2014: 128
2015: 130
2016: 131

Other Parameters — Not in TaxBrain GUI
tc Name: _UBI1
Long Name: UBI benefit for those under 18
Description: UBI benefit provided to people under 18
Inflation Indexed: True
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0

Other Parameters — Not in TaxBrain GUI
tc Name: _UBI2
Long Name: UBI benefit for those 18 through 20
Description: UBI benefit provided to people 18-20 years of age
Inflation Indexed: True
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0

Other Parameters — Not in TaxBrain GUI
tc Name: _UBI3
Long Name: UBI benefit for those 21 and over
Description: UBI benefit provided to people 21 and over
Inflation Indexed: True
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0

Other Parameters — Not in TaxBrain GUI
tc Name: _UBI_ecrt
Long Name: Fraction of UBI benefits excluded from AGI
Description: One minus this fraction of UBI benefits are taxable and will be added to AGI
Inflation Indexed: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0

Back to Section Contents   Back to Document Contents

Input Variables

This section contains documentation of input variables in a format that is easy to search and print. The input variables are ordered alphabetically by name. There are no subsections, just a long list of input variables that Tax-Calculator is programmed to use in its calculations. The Availability information indicates which input data files contain the variable.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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Output Variables

This section contains documentation of output variables in a format that is easy to search and print. The output variables are ordered alphabetically by name. There are no subsections, just a long list of output variables that Tax-Calculator is programmed to calculate.

Output Variable Name: aftertax_income
Description: After tax income is equal to expanded_income minus combined
Datatype: float
IRS Form Location:

Output Variable Name: c00100
Description: Adjusted Gross Income (AGI)
Datatype: float
IRS Form Location:
2013-2016: 1040 line 37

Output Variable Name: c01000
Description:
Datatype: float
IRS Form Location:

Output Variable Name: c02500
Description: Social security benefits included in AGI
Datatype: float
IRS Form Location:
2013-2016: 1040 line 20b

Output Variable Name: c02900
Description: Total of all income adjustments to get AGI
Datatype: float
IRS Form Location:
2013-2016: 1040 line 36

Output Variable Name: c02900_in_ei
Description:
Datatype: float
IRS Form Location:

Output Variable Name: c03260
Description:
Datatype: float
IRS Form Location:

Output Variable Name: c04470
Description: Itemized deductions after phase-out (zero for non-itemizers)
Datatype: float
IRS Form Location:
2013-2016: 1040 line 40

Output Variable Name: c04600
Description: Personal exemptions after phase-out
Datatype: float
IRS Form Location:
2013-2016: 1040 line 42

Output Variable Name: c04800
Description: Regular taxable income
Datatype: float
IRS Form Location:
2013-2016: 1040 line 43

Output Variable Name: c05200
Description: Tax amount from Sch X,Y,X tables
Datatype: float
IRS Form Location:

Output Variable Name: c05700
Description:
Datatype: float
IRS Form Location:

Output Variable Name: c05800
Description: Total (regular + AMT) income tax liability before credits (equals taxbc plus c09600)
Datatype: float
IRS Form Location:
2013-2013: 1040 line 46
2014-2016: 1040 line 47

Output Variable Name: c07100
Description: Total non-refundable credits used to reduce positive tax liability
Datatype: float
IRS Form Location:
2013-2013: 1040 line 46 minus 1040 line 55
2014-2016: 1040 line 47 minus 1040 line 56

Output Variable Name: c07180
Description: Credit for child and dependent care expenses from Form 2441
Datatype: float
IRS Form Location:
2013-2013: 1040 line 48
2014-2016: 1040 line 49

Output Variable Name: c07200
Description: Schedule R credit for the elderly and the disabled
Datatype: float
IRS Form Location:

Output Variable Name: c07220
Description: Child tax credit (adjusted) from Form 8812
Datatype: float
IRS Form Location:
2013-2013: 1040 line 51
2014-2016: 1040 line 52

Output Variable Name: c07230
Description: Education tax credits non-refundable amount from Form 8863 (includes c87668)
Datatype: float
IRS Form Location:
2013-2013: 8863 line 19 and 1040 line 49
2014-2016: 8863 line 19 and 1040 line 50

Output Variable Name: c07240
Description:
Datatype: float
IRS Form Location:

Output Variable Name: c07260
Description:
Datatype: float
IRS Form Location:

Output Variable Name: c07300
Description:
Datatype: float
IRS Form Location:

Output Variable Name: c07400
Description:
Datatype: float
IRS Form Location:

Output Variable Name: c07600
Description:
Datatype: float
IRS Form Location:

Output Variable Name: c08000
Description:
Datatype: float
IRS Form Location:

Output Variable Name: c09200
Description: Income tax liability (including othertaxes) after non-refundable credits are used, but before refundable credits are applied
Datatype: float
IRS Form Location:
2013-2013: 1040 line 61
2014-2016: 1040 line 63

Output Variable Name: c09600
Description: Alternative Minimum Tax (AMT) liability
Datatype: float
IRS Form Location:
2013-2016: 1040 line 45

Output Variable Name: c10960
Description: American Opportunity Credit refundable amount from Form 8863
Datatype: float
IRS Form Location:
2013-2013: 8863 line 8 and 1040 line 66
2014-2016: 8863 line 8 and 1040 line 68

Output Variable Name: c11070
Description: Child tax credit (refunded) from Form 8812
Datatype: float
IRS Form Location:
2013-2013: 1040 line 65
2014-2016: 1040 line 67

Output Variable Name: c17000
Description: Sch A: Medical expenses deducted
Datatype: float
IRS Form Location:

Output Variable Name: c18300
Description: Sch A: State and local taxes deducted
Datatype: float
IRS Form Location:

Output Variable Name: c19200
Description: Sch A: Interest deducted
Datatype: float
IRS Form Location:

Output Variable Name: c19700
Description: Sch A: Charity contributions deducted
Datatype: float
IRS Form Location:

Output Variable Name: c20500
Description: Sch A: Net casualty or theft loss deducted
Datatype: float
IRS Form Location:

Output Variable Name: c20800
Description: Sch A: Net limited miscellaneous deductions deducted
Datatype: float
IRS Form Location:

Output Variable Name: c21040
Description: Itemized deductions that are phased out
Datatype: float
IRS Form Location:

Output Variable Name: c21060
Description: Itemized deductions before phase-out (zero for non-itemizers)
Datatype: float
IRS Form Location:

Output Variable Name: c23650
Description:
Datatype: float
IRS Form Location:

Output Variable Name: c59660
Description:
Datatype: float
IRS Form Location:

Output Variable Name: c62100
Description: Alternative Minimum Tax (AMT) taxable income
Datatype: float
IRS Form Location:
2013-2016: 6251 line 28

Output Variable Name: c87668
Description: American Opportunity Credit non-refundable amount from Form 8863 (included in c07230)
Datatype: float
IRS Form Location:

Output Variable Name: care_deduction
Description:
Datatype: float
IRS Form Location:

Output Variable Name: combined
Description: Sum of iitax and payrolltax and lumpsum_tax
Datatype: float
IRS Form Location:

Output Variable Name: ctc_new
Description:
Datatype: float
IRS Form Location:

Output Variable Name: dep_credit
Description:
Datatype: float
IRS Form Location:

Output Variable Name: dwks10
Description:
Datatype: float
IRS Form Location:

Output Variable Name: dwks13
Description:
Datatype: float
IRS Form Location:

Output Variable Name: dwks14
Description:
Datatype: float
IRS Form Location:

Output Variable Name: dwks19
Description:
Datatype: float
IRS Form Location:

Output Variable Name: earned
Description:
Datatype: float
IRS Form Location:

Output Variable Name: earned_p
Description:
Datatype: float
IRS Form Location:

Output Variable Name: earned_s
Description:
Datatype: float
IRS Form Location:

Output Variable Name: eitc
Description: Earned Income Credit
Datatype: float
IRS Form Location:
2013-2013: 1040 line 64a
2014-2016: 1040 line 66a

Output Variable Name: exact
Description:
Datatype: int
IRS Form Location:

Output Variable Name: expanded_income
Description: Broad income measure
Datatype: float
IRS Form Location:

Output Variable Name: fstax
Description:
Datatype: float
IRS Form Location:

Output Variable Name: iitax
Description: Total federal individual income tax liability; appears as INCTAX variable in tc CLI minimal output
Datatype: float
IRS Form Location:
2013-2013: 1040 line 61 minus line 56 minus line 60a
2014-2016: 1040 line 63 minus line 57 minus line 62a

Output Variable Name: invinc_agi_ec
Description:
Datatype: float
IRS Form Location:

Output Variable Name: invinc_ec_base
Description:
Datatype: float
IRS Form Location:

Output Variable Name: lumpsum_tax
Description: Lumpsum (or head) tax; appears as LSTAX variable in tc CLI minimal output
Datatype: float
IRS Form Location:

Output Variable Name: mtr_inctax
Description: Marginal income tax rate (in percentage terms) on extra taxpayer earnings (e00200p)
Datatype: float
IRS Form Location:

Output Variable Name: mtr_paytax
Description: Marginal payroll tax rate (in percentage terms) on extra taxpayer earnings (e00200p)
Datatype: float
IRS Form Location:

Output Variable Name: niit
Description: Net Investment Income Tax from Form 8960
Datatype: float
IRS Form Location:
2013-2013: 1040 line 60b
2014-2016: 1040 line 62b

Output Variable Name: nontaxable_ubi
Description: Amount of UBI benefit excluded from AGI
Datatype: float
IRS Form Location:

Output Variable Name: num
Description: 2 when MARS is 2 (married filing jointly); otherwise 1
Datatype: int
IRS Form Location:
2013-2016: 1040 lines 1-5

Output Variable Name: othertaxes
Description: Other taxes: sum of niit, e09700, e09800 and e09900 (included in c09200)
Datatype: float
IRS Form Location:
2013-2013: sum of 1040 lines 57 through 60
2014-2016: sum of 1040 lines 58 through 62

Output Variable Name: payrolltax
Description: Total (employee + employer) payroll tax liability; appears as PAYTAX variable in tc CLI minimal output (payrolltax = ptax_was + setax + ptax_amc)
Datatype: float
IRS Form Location:
2013-2013: OASDI+HI FICA plus 1040 lines 56 and 60a
2014-2016: OASDI+HI FICA plus 1040 lines 57 and 62a

Output Variable Name: personal_nonrefundable_credit
Description: Personal nonrefundable credit
Datatype: float
IRS Form Location:

Output Variable Name: personal_refundable_credit
Description: Personal refundable credit
Datatype: float
IRS Form Location:

Output Variable Name: pre_c04600
Description: Personal exemption before phase-out
Datatype: float
IRS Form Location:

Output Variable Name: prectc
Description:
Datatype: float
IRS Form Location:

Output Variable Name: ptax_amc
Description: Additional Medicare Tax from Form 8959 (included in payrolltax)
Datatype: float
IRS Form Location:
2013-2013: 1040 line 60a
2014-2016: 1040 line 62a

Output Variable Name: ptax_oasdi
Description: Employee + employer OASDI FICA tax plus self-employment tax (excludes HI FICA so positive ptax_oasdi is less than ptax_was plus setax)
Datatype: float
IRS Form Location:
2013-2013: OASDI FICA plus 1040 line 56
2014-2016: OASDI FICA plus 1040 line 57

Output Variable Name: ptax_was
Description: Employee + employer OASDI + HI FICA tax
Datatype: float
IRS Form Location:
2013-2013: OASDHI FICA
2014-2016: OASDHI FICA

Output Variable Name: refund
Description: Total refundable income tax credits
Datatype: float
IRS Form Location:

Output Variable Name: sep
Description: 2 when MARS is 3 (married filing separately); otherwise 1
Datatype: int
IRS Form Location:
2013-2016: 1040 lines 1-5

Output Variable Name: setax
Description: Self-employment tax
Datatype: float
IRS Form Location:
2013-2013: 1040 line 56
2014-2016: 1040 line 57

Output Variable Name: sey
Description:
Datatype: float
IRS Form Location:

Output Variable Name: standard
Description: Standard deduction (zero for itemizers)
Datatype: float
IRS Form Location:
2013-2016: 1040 line 40

Output Variable Name: surtax
Description:
Datatype: float
IRS Form Location:

Output Variable Name: taxable_ubi
Description: Amount of UBI benefit included in AGI
Datatype: float
IRS Form Location:

Output Variable Name: taxbc
Description: Regular tax on regular taxable income before credits
Datatype: float
IRS Form Location:
2013-2016: 1040 line 44

Output Variable Name: ubi
Description:
Datatype: float
IRS Form Location:

Output Variable Name: ymod
Description:
Datatype: float
IRS Form Location:

Output Variable Name: ymod1
Description:
Datatype: float
IRS Form Location:

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Response Parameters

This section contains documentation of several sets of parameters that characterize responses to a tax reform. Consumption parameters are used to compute marginal tax rates. Behavior parameters are used to compute changes in input variables caused by a tax reform in a partial-equilibrium setting. Growdiff parameters are used to specify baseline differences and/or reform responses in the annual rate of growth in economic variables.

All the response parameters can be used by the tc CLI, but only those with a TB Name appear in the TaxBrain GUI. All these dynamic response parameters control advanced features of Tax-Calculator, so understanding the source code that uses them is essential. Each default parameter value is zero and is projected into the future at that value, which implies no response to the reform. Using the default no-reform-response assumption for all the response parameters generates a static analysis of the tax reform.

Section Contents

Consumption Parameters

Behavior Parameters

Growdiff Parameters

Consumption Parameters

Response Parameter — Consumption
tc Name: _MPC_e17500
Long Name: Marginal propensity to consume medical expenses
Description: Defined as dollar change in medical-expense consumption divided by dollar change in income. Typical value is in [0,1] range.
Default Value:
2013: 0.0

Response Parameter — Consumption
tc Name: _MPC_e18400
Long Name: Marginal propensity to consume state-and-local taxes
Description: Defined as dollar change in state-and-local-taxes consumption divided by dollar change in income. Typical value is in [0,1] range.
Default Value:
2013: 0.0

Response Parameter — Consumption
tc Name: _MPC_e19800
Long Name: Marginal propensity to consume charity cash contributions
Description: Defined as dollar change in charity-cash-contribution consumption divided by dollar change in income. Typical value is in [0,1] range.
Default Value:
2013: 0.0

Response Parameter — Consumption
tc Name: _MPC_e20400
Long Name: Marginal propensity to consume miscellaneous deduction expenses
Description: Defined as dollar change in miscellaneous-deduction-expense consumption divided by dollar change in income. Typical value is in [0,1] range.
Default Value:
2013: 0.0

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Behavior Parameters

Behavior — Taxable Income
tc Name: _BE_inc
TB Name: Income elasticity of taxable income
Description: Defined as dollar change in taxable income divided by dollar change in after-tax income caused by the reform. Must be zero or negative.
Default Value:
2013: 0.0

Behavior — Taxable Income
tc Name: _BE_sub
TB Name: Substitution elasticity of taxable income
Description: Defined as proportional change in taxable income divided by proportional change in marginal net-of-tax rate (1-MTR) on taxpayer earnings caused by the reform. Must be zero or positive.
Default Value:
2013: 0.0

Behavior — Capital Gains
tc Name: _BE_cg
TB Name: Semi-elasticity of long-term capital gains
Description: Defined as change in logarithm of long-term capital gains divided by change in marginal tax rate (MTR) on long-term capital gains caused by the reform. Must be zero or negative. Read Behavior.response documentation for discussion of appropriate values.
Default Value:
2013: 0.0

Response Parameter — Behavior
tc Name: _BE_charity
Long Name: Elasticity of charitable contributions
Description: Defined as proportional change in cash and non-cash charitable contributions divided by proportional change in the after-tax price of charitable contributions caused by the reform. Must be zero or negative.
Default Value:
   for: [AGI < 50k, 50k <= AGI < 100k, 100k <= AGI]
2013: [0.0, 0.0, 0.0]

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Growdiff Parameters

Response Parameter — Growdiff
tc Name: _ABOOK
Long Name: ABOOK additive difference from default projection
Description: Default projection is in growfactors.csv file. ABOOK extrapolates input variables: e07300 and e07400.
Default Value:
2013: 0.0

Response Parameter — Growdiff
tc Name: _ACGNS
Long Name: ACGNS additive difference from default projection
Description: Default projection is in growfactors.csv file. ACGNS extrapolates input variables: e01200, p22250, p23250, e24515 and e24518.
Default Value:
2013: 0.0

Response Parameter — Growdiff
tc Name: _ACPIM
Long Name: ACPIM additive difference from default projection
Description: Default projection is in growfactors.csv file. ACPIM extrapolates input variables: e03270, e03290 and e17500.
Default Value:
2013: 0.0

Response Parameter — Growdiff
tc Name: _ACPIU
Long Name: ACPIU additive difference from default projection
Description: Default projection is in growfactors.csv file. ACPIU is the price inflation rate used to inflate many policy parameters.
Default Value:
2013: 0.0

Response Parameter — Growdiff
tc Name: _ADIVS
Long Name: ADIVS additive difference from default projection
Description: Default projection is in growfactors.csv file. ADIVS extrapolates input variables: e00600 and e00650.
Default Value:
2013: 0.0

Response Parameter — Growdiff
tc Name: _AINTS
Long Name: AINTS additive difference from default projection
Description: Default projection is in growfactors.csv file. AINTS extrapolates input variables: e00300 and e00400.
Default Value:
2013: 0.0

Response Parameter — Growdiff
tc Name: _AIPD
Long Name: AIPD additive difference from default projection
Description: Default projection is in growfactors.csv file. AIPD extrapolates input variables: e19200.
Default Value:
2013: 0.0

Response Parameter — Growdiff
tc Name: _ASCHCI
Long Name: ASCHCI additive difference from default projection
Description: Default projection is in growfactors.csv file. ASCHCI extrapolates input variables: e00900, e00900p and e00900s when they are positive.
Default Value:
2013: 0.0

Response Parameter — Growdiff
tc Name: _ASCHCL
Long Name: ASCHCL additive difference from default projection
Description: Default projection is in growfactors.csv file. ASCHCL extrapolates input variables: e00900, e00900p and e00900s when they are negative.
Default Value:
2013: 0.0

Response Parameter — Growdiff
tc Name: _ASCHEI
Long Name: ASCHEI additive difference from default projection
Description: Default projection is in growfactors.csv file. ASCHEI extrapolates input variables: e02000 when positive, and p25470, e26270, k1bx14p, k1bx14s and e27200 for all values.
Default Value:
2013: 0.0

Response Parameter — Growdiff
tc Name: _ASCHEL
Long Name: ASCHEL additive difference from default projection
Description: Default projection is in growfactors.csv file. ASCHEL extrapolates input variable: e02000 when negative.
Default Value:
2013: 0.0

Response Parameter — Growdiff
tc Name: _ASCHF
Long Name: ASCHF additive difference from default projection
Description: Default projection is in growfactors.csv file. ASCHF extrapolates input variables: e02100, e02100p and e02100s.
Default Value:
2013: 0.0

Response Parameter — Growdiff
tc Name: _ASOCSEC
Long Name: ASOCSEC additive difference from default projection
Description: Default projection is in growfactors.csv file. ASOCSEC extrapolates input variable: e02400.
Default Value:
2013: 0.0

Response Parameter — Growdiff
tc Name: _ATXPY
Long Name: ATXPY additive difference from default projection
Description: Default projection is in growfactors.csv file. ATXPY extrapolates input variables: e00700, e00800, e01400, e01500, e01700, e03150, e03210, e03220, e03230, e03300, e03400, e03500, e07240, e07260, p08000, e09700, e09800, e09900, e11200, e18400, e18500, e19800, e20100, e20400, g20500, e07600, e32800, e58990, e62900, e87530, p87521 and cmbtp.
Default Value:
2013: 0.0

Response Parameter — Growdiff
tc Name: _AUCOMP
Long Name: AUCOMP additive difference from default projection
Description: Default projection is in growfactors.csv file. AUCOMP extrapolates input variable: e02300.
Default Value:
2013: 0.0

Response Parameter — Growdiff
tc Name: _AWAGE
Long Name: AWAGE additive difference from default projection
Description: Default projection is in growfactors.csv file. AWAGE extrapolates input variables: e00200, e00200p and e00200s. Also, AWAGE is the wage growth rate used to inflate the OASDI maximum taxable earnings policy parameter, _SS_Earnings_c.
Default Value:
2013: 0.0

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