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 are interested in Python programming with Tax-Calculator, you should read the tested recipes in our Tax-Calculator Cookbook. If you want to participate in the development of Tax-Calculator — by asking a question, reporting a bug, improving the documentation or making an enhancement to the Python source code — you should go to the developer website.

Please cite the source of your analysis as Tax-Calculator release #.#.#, author's calculations. If you wish to link to Tax-Calculator, this page is preferred. Additionally, we strongly recommend that you describe the input data used, and provide a link to the materials required to replicate your analysis or, at least, note that those materials are available upon request.

What's New

Click your browser's Reload button to ensure you are viewing the most recent version of this page rather than an older version that your browser has saved in its cache of previously visited pages.

Flexible quantity_response utility function is available in Tax-Calculator release 0.20.0 and higher, and there is a new Cookbook recipe to illustrate its use

Fix data and logic bugs so that the Child Tax Credit for those with kids age 17 is now lower and so that the income tax liability for those with large business losses is now lower in Tax-Calculator release 0.19.0 and higher

UBI and benefits statistics are included in the distribution and difference tables in Tax-Calculator release 0.17.0 and higher

New CPS data include three additional benefits plus improved taxable-vs-nontaxable interest income, qualified dividends, and taxable pensions and annuities, in Tax-Calculator release 0.16.2 and higher

Revised PUF data that produce slightly different results in Tax-Calculator release 0.16.2 and higher

Pre-TCJA policy reform file is available given that TCJA is current-law policy in Tax-Calculator release 0.15.0 and higher

FAQ on using Tax-Calculator when TCJA is current law is now available

To upgrade to the newest version of the Tax-Calculator package, execute this command:
conda update -c ospc taxcalc

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

Assumption Parameters that specify economic assumptions

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 as well as aggregate revenue 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.

Back to Section Contents

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.

Back to Section Contents

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 three 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. CSV-formatted files can be easily imported into any spreadsheet program.

Back to Section Contents

Initiate Dynamic Analysis

After clicking on the Link to Dynamic Simulations 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 Elasticity Simulation is described this way: This approach harnesses econometric estimates of the historical relationship between tax policy and the macro economy to predict the effect of tax reforms on economic growth.

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

Back to Section Contents   Back to Document Contents

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 should install Python 3.6 because we will be forced to discontinue support for Python 2.7 at the end of 2018. 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 4.4.7
$ python --version
Expected output should contain 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 installation.

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 by creating a new issue at this website or by sending 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

After you have installed the taxcalc package, keep it up to date by checking for new releases at this page and, when there is a new release, executing this command:

$ conda update -c ospc taxcalc
The packages are usually available about an hour after the release.

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.

Back to Section Contents

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 a reform file 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.

Back to Section Contents

Specify Analysis Assumptions

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

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

If you want to upload policy reform and economic 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 own computer, go to the next part on how to specify tax filing units used in the analysis.

Back to Section Contents

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, recently we made freely available a public-use file containing only filing units derived from several recent March CPS surveys. For several reasons, the results generated by this cps.csv file are substantially different from the results generated by the puf.csv file. The cps.csv file contains a sample of the population while the puf.csv file contains mostly a sample of income tax filers in which high-income filing units are over represented. Also, the cps.csv file has many income variables that are missing (and assumed to be zero by Tax-Calculator), which causes an understating of total incomes, especially for those with high incomes. All these differences mean that the aggregate revenue and distributional results generated when using the cps.csv file as input to Tax-Calculator can be substantially different from the results generated when using the puf.csv file as input. And this is particularly true when analyzing reforms that change the tax treatment of high-income filers.

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 economic 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 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. And it also expects that the value of total pension and annuity income (e01500) will be no less than the value of taxable pension and annuity income (e01700) for each filing unit. Again, it is your responsibility to prepare input data in a way that ensures these relationships are true for each filing unit.

Here's an example of how to specify a few stylized filing units with and without young children.

RECID,MARS,XTOT,EIC,n24,...
   11,   1,   1,  0,  0, ... <== single person with no kids
   12,   4,   2,  1,  1, ... <== single person with a young kid
   13,   2,   4,  2,  2, ... <== married couple with two young kids
Be sure to read the documentation of the MARS, XTOT, EIC, and n24 input variables. Also, there may be a need to add of child-age input variables if you want to simulate reforms like a child credit bonus for children under five years of age. Also, the universal basic income (UBI) reform is implemented using its own set of three age-count input variables.

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 baseline file is optional; no baseline file implies the policy baseline is current-law policy. A policy reform file is optional; no reform file implies no reform (that is, you want to analyze current-law policy). An economic assumption file is also optional; no assumption file implies you want to conduct static analysis. The output files written by tc are built-up from the name of the input file, baseline file, reform file, and assumption file using a # character if the option is not specified.

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. The first # symbol indicates we did not specify a baseline file and the second # symbol indicates we did not specify a policy reform file and the third # symbol indicates we did not specify an economic 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).

Also, documentation of the reform is always written to a text file ending in -doc.text, which in this example would be named test-20-#-#-#-doc.text.

(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 generated other than the test-20-#-#-#-doc.text file. The --dump option causes all the input variables (including the ones 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.

This full dump output can be useful for debugging and is small when using just a few filing units as input. But when using large samples as input (for example, the cps.csv input file), the size of the dump output becomes quite large. For Tax-Calculator versions 0.15.0 and higher, there is a way to specify a partial dump that includes only variables of interest. To have tc do a partial dump, create a text file that lists the names of the variables to be included in the partial dump. You can put the varible names on separate lines and/or put several names on one line separated by spaces. Then point to that file using the --dvars option. So, for example, if your list of dump variables is in a file named mydumpvars, a partial dump file is created this way:

$ tc cps.csv 2020 --dump --dvars mydumpvars
If there is no --dvars option, the --dump option produces a full dump.

(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. Note that use of the --dvars option causes the contents of the database file to be a partial dump.

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. 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 for the reform. But either or both of those options could be used in all the subsequent examples to generate more complete output for the reform.

(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.

If, in addition to ref3.json, there was a ref4.json reform file and analysis of the compound reform (consisting of first implementing the ref3.json reform relative to current-law policy and then implementing the ref4.json reform relative to the ref3.json reform) is desired, both reform files can be mentioned in the tc --reform option as follows:

$ tc test.csv 2021 --reform ref3.json+ref4.json
The above command generates an output file named test-21-#-ref3+ref4-#.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 economic 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.

In the preceding examples, all the output files are written in the directory where the tc command was executed. If you want the output files to be written in a different directory, use the --outdir option. So, for example, you have created the myoutput directory as directory at the same level as the directory from where you are running tc, output files will be written there if you use the --outdir myoutput option.

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 cps.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 and percentage change in aftertax income by income percentiles. These tables and graphs are meant to provide a quick glance at the impact of a reform. Any serious analysis of a reform will involve generating custom tables and graphs using partial dump output. One of many examples of this sort of custom analysis is here.

(7)$ tc cps.csv 2022 --reform ref3.json --tables
You loaded data for 2014.
Tax-Calculator startup automatically extrapolated your data to 2022.

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

(7)$ cat cps-22-#-ref3-#-tab.text
Weighted Tax Reform Totals by Baseline Expanded-Income Decile
    Returns    ExpInc    IncTax    PayTax     LSTax    AllTax
       (#m)      ($b)      ($b)      ($b)      ($b)      ($b)
 0    17.93      91.0      -9.0      10.8       0.0       1.9
 1    17.93     376.8     -18.8      29.7       0.0      10.9
 2    17.93     561.9     -18.0      48.9       0.0      30.8
 3    17.92     746.3      -9.1      66.4       0.0      57.3
 4    17.93     963.2       2.2      88.7       0.0      91.0
 5    17.93    1235.4      20.0     115.4       0.0     135.3
 6    17.92    1593.9      48.7     150.0       0.0     198.7
 7    17.93    2080.4      90.4     196.4       0.0     286.8
 8    17.92    2854.7     172.3     272.1       0.0     444.4
 9    17.93    6133.3     889.9     439.2       0.0    1329.1
 A   179.26   16637.0    1168.5    1417.5       0.0    2586.0

Weighted Tax Differences by Baseline Expanded-Income Decile
    Returns    ExpInc    IncTax    PayTax     LSTax    AllTax
       (#m)      ($b)      ($b)      ($b)      ($b)      ($b)
 0    17.93      91.0      -0.0       0.0       0.0      -0.0
 1    17.93     376.8      -3.2       0.0       0.0      -3.2
 2    17.93     561.9      -7.0       0.0       0.0      -7.0
 3    17.92     746.3     -10.3       0.0       0.0     -10.3
 4    17.93     963.2     -14.8       0.0       0.0     -14.8
 5    17.93    1235.4     -24.3       0.0       0.0     -24.3
 6    17.92    1593.9     -32.8       0.0       0.0     -32.8
 7    17.93    2080.4     -40.2       0.0       0.0     -40.2
 8    17.92    2854.7     -63.9       0.0       0.0     -63.9
 9    17.93    6133.3     -70.4       0.0       0.0     -70.4
 A   179.26   16637.0    -267.0       0.0       0.0    -267.0

Example (7) produces 2022 static output for the filing units in the cps.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 cps.csv file to the specified tax year. It knows to do that because of the special input file name cps.csv. The tables produced by this static analysis are written to the cps-22-#-ref3-#-tab.text file. Note that on Windows you would use dir instead of ls and type instead of cat.

Also note that the tables above in example (7) include in the bottom decile some filing units who have negative or zero expanded income in the baseline. If you want tables that somehow exclude those filing units, use the --dump option and tabulate your own tables.

(8)$ tc cps.csv 2024 --reform ref3.json --graphs
You loaded data for 2014.
Tax-Calculator startup automatically extrapolated your data to 2024.

(8)$ ls cps-24-*
cps-24-#-ref3-#-atr.html	cps-24-#-ref3-#-pch.html
cps-24-#-ref3-#-doc.text	cps-24-#-ref3-#.csv
cps-24-#-ref3-#-mtr.html

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 cps-24-#-ref3-#-atr.html looks like.

atr graph

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

mtr graph

Here is what the percentage change in aftertax income graph in cps-24-#-ref3-#-pch.html looks like:

pch 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 cps.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_expanded_income function in the taxcalc/utils.py file at the developer website.

None of the above examples use the --baseline option, which means that baseline policy in those examples is current-law policy. The following example shows how to use the --baseline option to engage in counter-factual historical analysis. Suppose we want to analyze what would have happened if some alternative to TCJA had been enacted in late 2017. To do this we need to have pre-TCJA policy be the baseline policy and we need to have the alternative reform be implemented relative to pre-TCJA policy. The following tc run does exactly that using a local copy of the 2017_law.json file and the alt_reform.json file containing the alternative reform defined relative to pre-TCJA law.

(9)$ tc cps.csv 2019 --baseline 2017_law.json --reform 2017_law.json+alt_reform.json
You loaded data for 2014.
Tax-Calculator startup automatically extrapolated your data to 2019.

In all the examples in this section, we have executed one tc run at at time. But what if you want to execute many tc runs because you want results for many years and/or for several different reforms. Unless you are asking for full-dump output, a single tc run should take no more than one minute on your computer (even if you are using the large cps.csv input file). The easiest way to speed up the execution of many tc runs is to split them into groups of runs and execute each group of runs in a different command-prompt window. On most modern computers that have four CPU cores and a fast disk drive, executing four runs in different windows will take not much more time than executing a single tc run. If you have more than one run in each group, put them in a Unix/Mac bash script or a Windows batch file, and execute one script in each command-prompt window. If it still takes too long, consider splitting the tc runs across more than one computer.

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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). If you just want to compare the contents of two output files, you can use your favorite graphical diff program to view the two files side by side with highlighting of numbers that are different. 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 cps.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 cps.csv 2016 --sqldb
You loaded data for 2014.
Tax-Calculator startup automatically extrapolated your data to 2016.
$ sqlite3 cps-16-#-#-#.db
SQLite version 3.22.0 2018-01-22 18:45:57
Enter ".help" for usage hints.
sqlite> YOUR FIRST SQL COMMAND GOES HERE
sqlite> YOUR SECOND SQL COMMAND GOES HERE
sqlite> ...
sqlite> YOUR FINAL SQL COMMAND GOES HERE
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. 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 unweighted and weighted number of filing units
select "unweighted count | weighted count (#m) of filing units";
select count(*),  -- unweighted count of filing units
       round(sum(s006)*1e-6,3) -- weighted count of filing units (#m)
from dump;

-- weighted count by filing status (MARS)
select "filing status (MARS) | weighted count of filing units";
select MARS, -- filing status
       round(sum(s006)*1e-6,3) -- weighted count of filing units (#m)
from dump
group by MARS;

-- tabulate weight of those with NEGATIVE marginal income tax rates
select "weighted count of those with NEGATIVE MTR";
select round(sum(s006)*1e-6,3) -- weighted count of filing units (#m)
from dump
where mtr_inctax < 0;

-- construct NON-NEGATIVE marginal income tax rate histogram with bin width 10
select "bin number | weighted count | mean NON-NEGATIVE MTR in bin";
select cast(round((mtr_inctax-5)/10) as int) as mtr_bin, -- histogram bin number
       round(sum(s006)*1e-6,3), -- weight count of filing units in bin (#m)
       -- weighted mean 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 NON-NEGATIVE marginal tax rate
group by mtr_bin
order by mtr_bin;

$ cat tab.sql | sqlite3 cps-16-#-#-#.db
unweighted count | weighted count (#m) of filing units
456465|165.399
filing status (MARS) | weighted count of filing units
1|87.385
2|68.234
4|9.781
weighted count of those with NEGATIVE MTR
21.474
bin number | weighted count | mean NON-NEGATIVE MTR in bin
-1|31.186|0.0
0|2.548|7.2
1|58.678|14.14
2|36.669|25.47
3|13.927|32.23
4|0.798|43.4
5|0.103|55.22
6|0.017|66.73
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 filing units with marginal income tax rates greater than sixty percent have been checked by hand and are valid: most are caught in the rapid phase-out of non-refundable education credits or in the phase-in of taxation of social security benefits. The negative marginal tax rates are caused by refundable credits, primarily the earned income tax 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 economic 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 access to the proprietary puf.csv input file, 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 TaxBrain 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

Parameter Indexing

Payroll Taxes

Social Security Taxability

Above The Line Deductions

Personal Exemptions

Standard Deduction

Nonrefundable Credits

Itemized Deductions

Capital Gains And Dividends

Personal Income

Other Taxes

Refundable Credits

Surtaxes

Universal Basic Income

Benefits

Other Parameters

Parameter Indexing

Parameter Indexing — Offsets
tc Name: _cpi_offset
TB Name: Decimal offset ADDED to unchained CPI to get parameter indexing rate
Description: Current-law values are zero; reforms that introduce indexing with chained CPI would have values around -0.0025 beginning in the year before the first year policy parameters will have values computed with chained CPI.
Notes: See April 2013 CBO report entitled 'What Would Be the Effect on the Deficit of Using the Chained CPI to Index Benefit Programs and the Tax Code?', which includes this: 'The chained CPI grows more slowly than the traditional CPI does: an average of about 0.25 percentage points more slowly per year over the past decade.'
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: -0.0025
Valid Range: min = -0.005 and max = 0.005
Out-of-Range Action: stop

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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.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
2013: 0.124
2014: 0.124
2015: 0.124
2016: 0.124
2017: 0.124
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop

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.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Integer Value: False     Boolean Value: False
Known Values:
2013: 113700.0
2014: 117000.0
2015: 118500.0
2016: 118500.0
2017: 127200.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop

Payroll Taxes — Medicare FICA
tc Name: _FICA_mc_trt
TB Name: Medicare payroll tax rate
Description: Medicare FICA rate, including both employer and employee.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
2013: 0.029
2014: 0.029
2015: 0.029
2016: 0.029
2017: 0.029
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop

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.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
   for: [single, joint, separate, headhousehold, widow]
2013: [200000.0, 250000.0, 125000.0, 200000.0, 200000.0]
2014: [200000.0, 250000.0, 125000.0, 200000.0, 200000.0]
2015: [200000.0, 250000.0, 125000.0, 200000.0, 200000.0]
2016: [200000.0, 250000.0, 125000.0, 200000.0, 200000.0]
2017: [200000.0, 250000.0, 125000.0, 200000.0, 200000.0]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop

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.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
2013: 0.009
2014: 0.009
2015: 0.009
2016: 0.009
2017: 0.009
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop

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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.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
   for: [single, joint, separate, headhousehold, widow]
2013: [25000.0, 32000.0, 25000.0, 25000.0, 25000.0]
2014: [25000.0, 32000.0, 25000.0, 25000.0, 25000.0]
2015: [25000.0, 32000.0, 25000.0, 25000.0, 25000.0]
2016: [25000.0, 32000.0, 25000.0, 25000.0, 25000.0]
2017: [25000.0, 32000.0, 25000.0, 25000.0, 25000.0]
Valid Range: min = 0 and max = _SS_thd85
Out-of-Range Action: stop

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.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
   for: [single, joint, separate, headhousehold, widow]
2013: [34000.0, 44000.0, 34000.0, 34000.0, 34000.0]
2014: [34000.0, 44000.0, 34000.0, 34000.0, 34000.0]
2015: [34000.0, 44000.0, 34000.0, 34000.0, 34000.0]
2016: [34000.0, 44000.0, 34000.0, 34000.0, 34000.0]
2017: [34000.0, 44000.0, 34000.0, 34000.0, 34000.0]
Valid Range: min = _SS_thd50 and max = 9e+99
Out-of-Range Action: stop

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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)*StudentLoanInterest.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop

Above The Line Deductions — Misc. Adjustment Haircuts
tc Name: _ALD_SelfEmploymentTax_hc
TB Name: Adjustment for self-employment tax haircut
Description: This decimal fraction, if greater than zero, reduces the employer equivalent portion of self-employment adjustment.
Notes: The final adjustment amount would be (1-Haircut)*SelfEmploymentTaxAdjustment.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop

Above The Line Deductions — Misc. Adjustment Haircuts
tc Name: _ALD_SelfEmp_HealthIns_hc
TB Name: Adjustment for self employed health insurance haircut
Description: This decimal fraction, if greater than zero, reduces the health insurance adjustment for self-employed taxpayers.
Notes: The final adjustment amount would be (1-Haircut)*SelfEmployedHealthInsuranceAdjustment.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop

Above The Line Deductions — Misc. Adjustment Haircuts
tc Name: _ALD_KEOGH_SEP_hc
TB Name: Adjustment for contributions to either KEOGH or SEP plan haircut
Description: Under current law, contributions to Keogh or SEP plans can be fully deducted from gross income. This haircut can be used to limit the adjustment allowed.
Notes: The final adjustment amount is (1-Haircut)*KEOGH_SEP_Contributinos.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop

Above The Line Deductions — Misc. Adjustment Haircuts
tc Name: _ALD_EarlyWithdraw_hc
TB Name: Adjustment for early withdrawal penalty haircut
Description: Under current law, early withdraw penalty can be fully deducted from gross income. This haircut can be used to limit the adjustment allowed.
Notes: The final adjustment amount is (1-Haircut)*EarlyWithdrawPenalty.
Has An Effect When Using:   PUF data: True   CPS data: False
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop

Above The Line Deductions — Misc. Adjustment Haircuts
tc Name: _ALD_AlimonyPaid_hc
TB Name: Adjustment for alimony-paid haircut
Description: Under pre-TCJA law, the full amount of alimony paid is taken as an adjustment from gross income in arriving at AGI. This haircut can be used to change the deduction allowed.
Notes: The final adjustment amount would be (1-Haircut)*AlimonyPaid.
Has An Effect When Using:   PUF data: True   CPS data: False
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
2019: 1.0
2020: 1.0
2021: 1.0
2022: 1.0
2023: 1.0
2024: 1.0
2025: 1.0
2026: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop

Above The Line Deductions — Misc. Adjustment Haircuts
tc Name: _ALD_AlimonyReceived_hc
TB Name: Adjustment for alimony-received haircut
Description: Under pre-TCJA law, none of alimony received is taken as an adjustment from gross income in arriving at AGI. This haircut can be used to change the deduction allowed.
Notes: The final adjustment amount would be (1-Haircut)*AlimonyReceived.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
2013: 1.0
2014: 1.0
2015: 1.0
2016: 1.0
2017: 1.0
2018: 1.0
2019: 0.0
2020: 0.0
2021: 0.0
2022: 0.0
2023: 0.0
2024: 0.0
2025: 0.0
2026: 1.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop

Above The Line Deductions — Misc. Adjustment Haircuts
tc Name: _ALD_EducatorExpenses_hc
TB Name: Deduction for educator expenses haircut
Description: If greater than zero, this decimal fraction reduces the portion of educator expenses that can be deducted from AGI.
Notes: The final adjustment amount would be (1-Haircut)*EducatorExpenses.
Has An Effect When Using:   PUF data: True   CPS data: False
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop

Above The Line Deductions — Misc. Adjustment Haircuts
tc Name: _ALD_HSADeduction_hc
TB Name: Deduction for HSA deduction haircut
Description: If greater than zero, this decimal fraction reduces the portion of a taxpayer's HSA deduction that can be deducted from AGI.
Notes: The final adjustment amount would be (1-Haircut)*HSA_Deduction.
Has An Effect When Using:   PUF data: True   CPS data: False
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop

Above The Line Deductions — Misc. Adjustment Haircuts
tc Name: _ALD_IRAContributions_hc
TB Name: Deduction for IRA contributions haircut
Description: If greater than zero, this decimal fraction reduces the portion of IRA contributions that can be deducted from AGI.
Notes: The final adjustment amount would be (1-Haircut)*IRA_Contribution.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop

Above The Line Deductions — Misc. Adjustment Haircuts
tc Name: _ALD_DomesticProduction_hc
TB Name: Deduction for domestic production activity haircut
Description: If greater than zero, this decimal fraction reduces the portion of domestic production activity that can be deducted from AGI.
Notes: The final adjustment amount would be (1-Haircut)*DomesticProductionActivity.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 1.0
2019: 1.0
2020: 1.0
2021: 1.0
2022: 1.0
2023: 1.0
2024: 1.0
2025: 1.0
2026: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop

Above The Line Deductions — Misc. Adjustment Haircuts
tc Name: _ALD_Tuition_hc
TB Name: Deduction for tuition and fees haircut
Description: If greater than zero, this decimal fraction reduces the portion of tuition and fees that can be deducted from AGI.
Notes: The final adjustment amount would be (1-Haircut)*TuitionFees.
Has An Effect When Using:   PUF data: True   CPS data: False
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop

Above The Line Deductions — Misc. Exclusions
tc Name: _ALD_InvInc_ec_rt
TB Name: Investment income exclusion rate haircut
Description: Decimal fraction of investment income base that can be excluded from AGI.
Notes: The final taxable investment income will be (1-_ALD_InvInc_ec_rt)*investment_income_base. Even though the excluded portion of investment income is not included in AGI, it still is included in investment income used to calculate the Net Investment Income Tax and Earned Income Tax Credit.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop

Above The Line Deductions — Misc. Exclusions
tc Name: _ALD_InvInc_ec_base_RyanBrady
TB Name: Investment income exclusion base for Ryan-Brady tax blueprint
Description: Exclusion is applied to long-term gains before loss limitation, taxable interest and qualified dividends. Interpretation of the sparsely-detailed Ryan-Brady provision.
Has An Effect When Using:   PUF data: True   CPS data: False
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: True
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False
Valid Range: min = False and max = True
Out-of-Range Action: stop

Above The Line Deductions — Misc. Exclusions
tc Name: _ALD_BusinessLosses_c
TB Name: Maximum amount of business losses deductible
Description: Business losses in excess of this amount may not be deducted from AGI.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Integer Value: False     Boolean Value: False
Known Values:
   for: [single, joint, separate, headhousehold, widow]
2013: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2014: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2015: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2016: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2017: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2018: [250000.0, 500000.0, 250000.0, 250000.0, 500000.0]
2019: [254975.0, 509950.0, 254975.0, 254975.0, 509950.0]
2020: [260227.48, 520454.97, 260227.48, 260227.48, 520454.97]
2021: [265770.33, 531540.66, 265770.33, 265770.33, 531540.66]
2022: [271564.12, 543128.25, 271564.12, 271564.12, 543128.25]
2023: [277321.28, 554642.57, 277321.28, 277321.28, 554642.57]
2024: [283283.69, 566567.39, 283283.69, 283283.69, 566567.39]
2025: [289317.63, 578635.28, 289317.63, 289317.63, 578635.28]
2026: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
Valid Range: min = 0.0 and max = 9e+99
Out-of-Range Action: stop

Above The Line Deductions — Child And Elderly Care
tc Name: _ALD_Dependents_hc
TB Name: Deduction for childcare costs haircut
Description: This decimal fraction, if greater than zero, reduces the portion of childcare costs that can be deducted from AGI.
Notes: The final adjustment would be (1-Haircut)*AverageChildcareCosts.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop

Above The Line Deductions — Child And Elderly Care
tc Name: _ALD_Dependents_Child_c
TB Name: National average childcare costs: ceiling for available childcare deduction.
Description: The weighted average of childcare costs in the US. 7165 is the weighted average from the 'Child Care in America: 2016 State Fact Sheets'.
Notes: This is a weighted average of childcare costs in each state
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Integer Value: False     Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop

Above The Line Deductions — Child And Elderly Care
tc Name: _ALD_Dependents_Elder_c
TB Name: Ceiling for elderly care deduction proposed in Trump's tax plan
Description: A taxpayer can take an above the line deduction up to this amount if they have an elderly dependent. The Trump 2016 campaign proposal was for $5000.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Integer Value: False     Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop

Above The Line Deductions — Child And Elderly Care
tc Name: _ALD_Dependents_thd
TB Name: Maximum level of income to qualify for the dependent care deduction
Description: A taxpayer can only claim the dependent care deduction if their total income is below this level. The Trump 2016 campaign proposal was for 250000 single, 500000 joint, 250000 separate, 500000 headhousehold].
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
   for: [single, joint, separate, headhousehold, widow]
2013: [0.0, 0.0, 0.0, 0.0, 0.0]
2014: [0.0, 0.0, 0.0, 0.0, 0.0]
2015: [0.0, 0.0, 0.0, 0.0, 0.0]
2016: [0.0, 0.0, 0.0, 0.0, 0.0]
2017: [0.0, 0.0, 0.0, 0.0, 0.0]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop

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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.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Integer Value: False     Boolean Value: False
Known Values:
2013: 3900.0
2014: 3950.0
2015: 4000.0
2016: 4050.0
2017: 4050.0
2018: 0.0
2019: 0.0
2020: 0.0
2021: 0.0
2022: 0.0
2023: 0.0
2024: 0.0
2025: 0.0
2026: 4883.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop

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.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
2013: 0.02
2014: 0.02
2015: 0.02
2016: 0.02
2017: 0.02
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop

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.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: True
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False
Valid Range: min = False and max = True
Out-of-Range Action: stop

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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: When using PUF data, lowering this parameter below its indexed 2013 value may produce unexpected results because PUF data have no itemized expenses for non-itemizers.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Integer Value: False     Boolean Value: False
Known Values:
   for: [single, joint, separate, headhousehold, widow]
2013: [6100.0, 12200.0, 6100.0, 8950.0, 12200.0]
2014: [6200.0, 12400.0, 6200.0, 9100.0, 12400.0]
2015: [6300.0, 12600.0, 6300.0, 9250.0, 12600.0]
2016: [6300.0, 12600.0, 6300.0, 9300.0, 12600.0]
2017: [6350.0, 12700.0, 6350.0, 9350.0, 12700.0]
2018: [12000.0, 24000.0, 12000.0, 18000.0, 24000.0]
2019: [12238.8, 24477.6, 12238.8, 18358.2, 24477.6]
2020: [12490.92, 24981.84, 12490.92, 18736.38, 24981.84]
2021: [12756.98, 25513.95, 12756.98, 19135.46, 25513.95]
2022: [13035.08, 26070.15, 13035.08, 19552.61, 26070.15]
2023: [13311.42, 26622.84, 13311.42, 19967.13, 26622.84]
2024: [13597.62, 27195.23, 13597.62, 20396.42, 27195.23]
2025: [13887.25, 27774.49, 13887.25, 20830.86, 27774.49]
2026: [7655.0, 15311.0, 7655.0, 11272.0, 15311.0]
Valid Range: min = known_value and max = 9e+99
Out-of-Range Action: warn

Standard Deduction — Additional Standard Deduction For Blind And Aged
tc Name: _STD_Aged
TB Name: Additional standard deduction for blind and aged
Description: To get the standard deduction for aged or blind individuals, taxpayers need to add this value to regular standard deduction.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Integer Value: False     Boolean Value: False
Known Values:
   for: [single, joint, separate, headhousehold, widow]
2013: [1500.0, 1200.0, 1200.0, 1500.0, 1500.0]
2014: [1550.0, 1200.0, 1200.0, 1550.0, 1550.0]
2015: [1550.0, 1250.0, 1250.0, 1550.0, 1550.0]
2016: [1550.0, 1250.0, 1250.0, 1550.0, 1550.0]
2017: [1550.0, 1250.0, 1250.0, 1550.0, 1550.0]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop

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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.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
2013: 3000.0
2014: 3000.0
2015: 3000.0
2016: 3000.0
2017: 3000.0
Valid Range: min = 0 and max = 3000
Out-of-Range Action: stop

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.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
2013: 15000.0
2014: 15000.0
2015: 15000.0
2016: 15000.0
2017: 15000.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop

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.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
2013: 35.0
2014: 35.0
2015: 35.0
2016: 35.0
2017: 35.0
Valid Range: min = 0 and max = 100
Out-of-Range Action: stop

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.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
2013: 1000.0
2014: 1000.0
2015: 1000.0
2016: 1000.0
2017: 1000.0
2018: 1400.0
2019: 1400.0
2020: 1400.0
2021: 1400.0
2022: 1500.0
2023: 1500.0
2024: 1500.0
2025: 1600.0
2026: 1000.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop

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.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop

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.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
   for: [single, joint, separate, headhousehold, widow]
2013: [75000.0, 110000.0, 55000.0, 75000.0, 75000.0]
2014: [75000.0, 110000.0, 55000.0, 75000.0, 75000.0]
2015: [75000.0, 110000.0, 55000.0, 75000.0, 75000.0]
2016: [75000.0, 110000.0, 55000.0, 75000.0, 75000.0]
2017: [75000.0, 110000.0, 55000.0, 75000.0, 75000.0]
2018: [200000.0, 400000.0, 200000.0, 200000.0, 400000.0]
2019: [200000.0, 400000.0, 200000.0, 200000.0, 400000.0]
2020: [200000.0, 400000.0, 200000.0, 200000.0, 400000.0]
2021: [200000.0, 400000.0, 200000.0, 200000.0, 400000.0]
2022: [200000.0, 400000.0, 200000.0, 200000.0, 400000.0]
2023: [200000.0, 400000.0, 200000.0, 200000.0, 400000.0]
2024: [200000.0, 400000.0, 200000.0, 200000.0, 400000.0]
2025: [200000.0, 400000.0, 200000.0, 200000.0, 400000.0]
2026: [75000.0, 110000.0, 55000.0, 75000.0, 75000.0]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop

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.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
2013: 0.05
2014: 0.05
2015: 0.05
2016: 0.05
2017: 0.05
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop

Nonrefundable Credits — Child Tax Credit
tc Name: _DependentCredit_Child_c
TB Name: Nonrefundable credit for child dependents on top of the child tax credit
Description: This nonrefundable credit is applied to child dependents and begins phasing out after the CTC phaseout ends.
Notes: Become current-law policy with passage of TCJA
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 600.0
2019: 600.0
2020: 600.0
2021: 600.0
2022: 500.0
2023: 500.0
2024: 500.0
2025: 400.0
2026: 0.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop

Nonrefundable Credits — Child Tax Credit
tc Name: _DependentCredit_Nonchild_c
TB Name: Nonrefundable credit for non-child dependents on top of the child tax credit
Description: This nonrefundable credit is applied to non-child dependents and begins phasing out after the CTC phaseout ends.
Notes: Become current-law policy with passage of TCJA
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 500.0
2019: 500.0
2020: 500.0
2021: 500.0
2022: 500.0
2023: 500.0
2024: 500.0
2025: 500.0
2026: 0.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop

Nonrefundable Credits — Child Tax Credit
tc Name: _DependentCredit_before_CTC
TB Name: Stack the Dependent Credit before the Child Tax Credit
Description: Place the drawdown of the nonrefundable Dependent Credit against tax liability before the drawdown of the Child Tax Credit.
Notes: Become part of current-law policy with passage of TCJA
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: True
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False
2018: True
Valid Range: min = False and max = True
Out-of-Range Action: stop

Nonrefundable Credits — Child Tax Credit
tc Name: _FilerCredit_c
TB Name: Nonrefundable credit for each filing unit
Description: This nonrefundable credit is applied to the filing unit and begins phasing out after the CTC phaseout ends.
Notes: First introduced in House TCJA bills
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
   for: [single, joint, separate, headhousehold, widow]
2013: [0.0, 0.0, 0.0, 0.0, 0.0]
2014: [0.0, 0.0, 0.0, 0.0, 0.0]
2015: [0.0, 0.0, 0.0, 0.0, 0.0]
2016: [0.0, 0.0, 0.0, 0.0, 0.0]
2017: [0.0, 0.0, 0.0, 0.0, 0.0]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop

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)*RetirementSavingsCredit.
Has An Effect When Using:   PUF data: True   CPS data: False
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop

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)*ForeignTaxCredit.
Has An Effect When Using:   PUF data: True   CPS data: False
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop

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)*ResidentialEnergyCredit.
Has An Effect When Using:   PUF data: True   CPS data: False
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop

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)*GeneralBusinessCredit.
Has An Effect When Using:   PUF data: True   CPS data: False
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop

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)*PreviousYearMinimumTaxCredit.
Has An Effect When Using:   PUF data: True   CPS data: False
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop

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)*RefundablePortionOfAmericanOpportunityCredit.
Has An Effect When Using:   PUF data: True   CPS data: False
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop

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)*NonRefundablePortionOfAmericanOpportunityCredit.
Has An Effect When Using:   PUF data: True   CPS data: False
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop

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)*ScheduleRCredit
Has An Effect When Using:   PUF data: True   CPS data: False
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop

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)*OtherCredits.
Has An Effect When Using:   PUF data: True   CPS data: False
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop

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)*EducationCredits.
Has An Effect When Using:   PUF data: True   CPS data: False
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop

Nonrefundable Credits — Personal Nonrefundable Credit
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.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Integer Value: False     Boolean Value: False
Known Values:
   for: [single, joint, separate, headhousehold, widow]
2013: [0.0, 0.0, 0.0, 0.0, 0.0]
2014: [0.0, 0.0, 0.0, 0.0, 0.0]
2015: [0.0, 0.0, 0.0, 0.0, 0.0]
2016: [0.0, 0.0, 0.0, 0.0, 0.0]
2017: [0.0, 0.0, 0.0, 0.0, 0.0]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop

Nonrefundable Credits — Personal Nonrefundable Credit
tc Name: _II_credit_nr_ps
TB Name: Personal nonrefundable credit phaseout start
Description: The personal nonrefundable credit amount will be reduced for taxpayers with AGI higher than this threshold level.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Integer Value: False     Boolean Value: False
Known Values:
   for: [single, joint, separate, headhousehold, widow]
2013: [0.0, 0.0, 0.0, 0.0, 0.0]
2014: [0.0, 0.0, 0.0, 0.0, 0.0]
2015: [0.0, 0.0, 0.0, 0.0, 0.0]
2016: [0.0, 0.0, 0.0, 0.0, 0.0]
2017: [0.0, 0.0, 0.0, 0.0, 0.0]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop

Nonrefundable Credits — Personal Nonrefundable Credit
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.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop

Back to Section Contents

Itemized Deductions

Itemized Deductions — Medical Expenses
tc Name: _ID_Medical_frt
TB Name: Floor (as a decimal fraction of AGI) for deductible medical expenses.
Description: Taxpayers are eligible to deduct the portion of their medical expenses exceeding this fraction of AGI.
Notes: When using PUF data, lowering this parameter value may produce unexpected results because PUF e17500 variable is zero below the floor for itemizers and not available for non-itemizers.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
2013: 0.1
2014: 0.1
2015: 0.1
2016: 0.1
2017: 0.075
2018: 0.075
2019: 0.1
Valid Range: min = 0.075 and max = 0.1
Out-of-Range Action: warn

Itemized Deductions — Medical Expenses
tc Name: _ID_Medical_frt_add4aged
TB Name: Addon floor (as a decimal fraction of AGI) for deductible medical expenses for elderly filing units.
Description: Elderly taxpayers have this fraction added to the value of the regular floor rate for deductible medical expenses. This fraction was -0.025 from 2013 to 2016, but that was temporary and it changed to zero beginning in 2017.
Notes: When using PUF data, changing this parameter value may produce unexpected results because PUF e17500 variable is zero below the floor for itemizers and not available for non-itemizers.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
2013: -0.025
2014: -0.025
2015: -0.025
2016: -0.025
2017: 0.0
Valid Range: min = -0.025 and max = 0.0
Out-of-Range Action: warn

Itemized Deductions — Medical Expenses
tc Name: _ID_Medical_hc
TB Name: Medical expense deduction haircut
Description: This decimal fraction can be applied to limit the amount of medical expense deduction allowed.
Notes: This parameter is currently used to eliminate this part of itemized deduction.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop

Itemized Deductions — Medical Expenses
tc Name: _ID_Medical_c
TB Name: Ceiling on the amount of medical expense deduction allowed (dollars)
Description: The amount of medical expense deduction is limited to this dollar amount.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Integer Value: False     Boolean Value: False
Known Values:
   for: [single, joint, separate, headhousehold, widow]
2013: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2014: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2015: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2016: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2017: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop

Itemized Deductions — State And Local Income And Sales Taxes
tc Name: _ID_StateLocalTax_hc
TB Name: State and local income and sales taxes deduction haircut.
Description: This decimal fraction reduces the state and local income and sales tax deduction.
Notes: This parameter allows for the implementation of Option 51 from https://www.cbo.gov/sites/default/files/cbofiles/attachments/49638-BudgetOptions.pdf.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop

Itemized Deductions — State And Local Income And Sales Taxes
tc Name: _ID_StateLocalTax_crt
TB Name: Ceiling (as a decimal fraction of AGI) for the combination of all state and local income and sales tax deductions.
Description: The total deduction for state and local taxes is capped at this fraction of AGI.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
2013: 9e+99
2014: 9e+99
2015: 9e+99
2016: 9e+99
2017: 9e+99
Valid Range: min = 0.0 and max = 9e+99
Out-of-Range Action: stop

Itemized Deductions — State And Local Income And Sales Taxes
tc Name: _ID_StateLocalTax_c
TB Name: Ceiling on the amount of state and local income and sales taxes deduction allowed (dollars)
Description: The amount of state and local income and sales taxes deduction is limited to this dollar amount.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Integer Value: False     Boolean Value: False
Known Values:
   for: [single, joint, separate, headhousehold, widow]
2013: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2014: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2015: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2016: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2017: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop

Itemized Deductions — State And Local Income And Sales Taxes
tc Name: _ID_AllTaxes_c
TB Name: Ceiling on the amount of state and local income, sales and real estate tax deductions allowed (dollars)
Description: The amount of state and local income, sales and real estate tax deductions is limited to this dollar amount.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Integer Value: False     Boolean Value: False
Known Values:
   for: [single, joint, separate, headhousehold, widow]
2013: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2014: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2015: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2016: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2017: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2018: [10000.0, 10000.0, 5000.0, 10000.0, 10000.0]
2019: [10199.0, 10199.0, 5099.5, 10199.0, 10199.0]
2020: [10409.1, 10409.1, 5204.55, 10409.1, 10409.1]
2021: [10630.81, 10630.81, 5315.41, 10630.81, 10630.81]
2022: [10862.56, 10862.56, 5431.29, 10862.56, 10862.56]
2023: [11092.85, 11092.85, 5546.43, 11092.85, 11092.85]
2024: [11331.35, 11331.35, 5665.68, 11331.35, 11331.35]
2025: [11572.71, 11572.71, 5786.36, 11572.71, 11572.71]
2026: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop

Itemized Deductions — State, Local, And Foreign Real Estate Taxes
tc Name: _ID_RealEstate_hc
TB Name: State, local, and foreign real estate taxes deduction haircut.
Description: This decimal fraction reduces real estate taxes paid eligible to deduct in itemized deduction.
Notes: This parameter is currently used to eliminate real estate taxes paid itemized deduction.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop

Itemized Deductions — State, Local, And Foreign Real Estate Taxes
tc Name: _ID_RealEstate_crt
TB Name: Ceiling (as a decimal fraction of AGI) for the combination of all state, local, and foreign real estate tax deductions.
Description: The total deduction for all real estate taxes is capped at this fraction of AGI.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
2013: 9e+99
2014: 9e+99
2015: 9e+99
2016: 9e+99
2017: 9e+99
Valid Range: min = 0.0 and max = 9e+99
Out-of-Range Action: stop

Itemized Deductions — State, Local, And Foreign Real Estate Taxes
tc Name: _ID_RealEstate_c
TB Name: Ceiling on the amount of state, local, and foreign real estate taxes deduction allowed (dollars)
Description: The amount of real estate taxes deduction is limited to this dollar amount.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Integer Value: False     Boolean Value: False
Known Values:
   for: [single, joint, separate, headhousehold, widow]
2013: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2014: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2015: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2016: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2017: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop

Itemized Deductions — Interest Paid
tc Name: _ID_InterestPaid_hc
TB Name: Interest paid deduction haircut
Description: This decimal fraction can be applied to limit the amount of interest paid deduction allowed.
Notes: This parameter is currently used to eliminate this part of itemized deduction.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop

Itemized Deductions — Interest Paid
tc Name: _ID_InterestPaid_c
TB Name: Ceiling on the amount of interest paid deduction allowed (dollars)
Description: The amount of interest paid deduction is limited to this dollar amount.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Integer Value: False     Boolean Value: False
Known Values:
   for: [single, joint, separate, headhousehold, widow]
2013: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2014: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2015: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2016: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2017: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop

Itemized Deductions — Charity
tc Name: _ID_Charity_crt_all
TB Name: Ceiling (as a decimal fraction of AGI) for all charitable contribution deductions
Description: The total deduction for charity is capped at this fraction of AGI.
Notes: When using PUF data, raising this parameter value may produce unexpected results because in PUF data the variables e19800 and e20100 are already capped.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
2013: 0.5
2014: 0.5
2015: 0.5
2016: 0.5
2017: 0.5
2018: 0.6
2019: 0.6
2020: 0.6
2021: 0.6
2022: 0.6
2023: 0.6
2024: 0.6
2025: 0.6
2026: 0.5
Valid Range: min = 0.0 and max = 0.6
Out-of-Range Action: warn

Itemized Deductions — Charity
tc Name: _ID_Charity_crt_noncash
TB Name: Ceiling (as a decimal fraction of AGI) for noncash charitable contribution deductions
Description: The deduction for noncash charity contributions is capped at this fraction of AGI.
Notes: When using PUF data, raising this parameter value may produce unexpected results because in PUF data the variables e19800 and e20100 are already capped.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
2013: 0.3
2014: 0.3
2015: 0.3
2016: 0.3
2017: 0.3
Valid Range: min = 0.0 and max = 0.3
Out-of-Range Action: warn

Itemized Deductions — Charity
tc Name: _ID_Charity_frt
TB Name: Floor (as a decimal fraction of AGI) for deductible charitable contributions.
Description: Taxpayers are eligible to deduct the portion of their charitable expense exceeding this fraction of AGI.
Notes: This parameter allows for implementation of Option 52 from https://www.cbo.gov/sites/default/files/cbofiles/attachments/49638-BudgetOptions.pdf.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0.0 and max = 1.0
Out-of-Range Action: stop

Itemized Deductions — Charity
tc Name: _ID_Charity_hc
TB Name: Charity expense deduction haircut
Description: This decimal fraction can be applied to limit the amount of charity expense deduction allowed.
Notes: This parameter is currently used to eliminate this part of itemized deduction.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop

Itemized Deductions — Charity
tc Name: _ID_Charity_c
TB Name: Ceiling on the amount of charity expense deduction allowed (dollars)
Description: The amount of charity expense deduction is limited to this dollar amount.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Integer Value: False     Boolean Value: False
Known Values:
   for: [single, joint, separate, headhousehold, widow]
2013: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2014: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2015: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2016: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2017: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop

Itemized Deductions — Casualty
tc Name: _ID_Casualty_frt
TB Name: Floor (as a decimal fraction of AGI) for deductible casualty loss.
Description: Taxpayers are eligible to deduct the portion of their gross casualty losses exceeding this fraction of AGI.
Has An Effect When Using:   PUF data: True   CPS data: False
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
2013: 0.1
2014: 0.1
2015: 0.1
2016: 0.1
2017: 0.1
Valid Range: min = 0.0 and max = 1.0
Out-of-Range Action: stop

Itemized Deductions — Casualty
tc Name: _ID_Casualty_hc
TB Name: Casualty expense deduction haircut
Description: This decimal fraction can be applied to limit the amount of casualty expense deduction allowed.
Notes: This parameter is currently used to eliminate this part of itemized deduction.
Has An Effect When Using:   PUF data: True   CPS data: False
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 1.0
2019: 1.0
2020: 1.0
2021: 1.0
2022: 1.0
2023: 1.0
2024: 1.0
2025: 1.0
2026: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop

Itemized Deductions — Casualty
tc Name: _ID_Casualty_c
TB Name: Ceiling on the amount of casualty expense deduction allowed (dollars)
Description: The amount of casualty expense deduction is limited to this dollar amount.
Has An Effect When Using:   PUF data: True   CPS data: False
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Integer Value: False     Boolean Value: False
Known Values:
   for: [single, joint, separate, headhousehold, widow]
2013: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2014: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2015: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2016: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2017: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop

Itemized Deductions — Miscellaneous
tc Name: _ID_Miscellaneous_frt
TB Name: Floor (as a decimal fraction of AGI) for deductible miscellaneous expenses.
Description: Taxpayers are eligible to deduct the portion of their miscellaneous expense exceeding this fraction of AGI.
Notes: When using PUF data, lowering this parameter value may produce unexpected results because in PUF data the variable e20400 is zero below the floor.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
2013: 0.02
2014: 0.02
2015: 0.02
2016: 0.02
2017: 0.02
Valid Range: min = 0.02 and max = 1.0
Out-of-Range Action: warn

Itemized Deductions — Miscellaneous
tc Name: _ID_Miscellaneous_hc
TB Name: Miscellaneous expense deduction haircut
Description: This decimal fraction can be applied to limit the amount of miscellaneous expense deduction allowed.
Notes: This parameter is currently used to eliminate this part of itemized deduction.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 1.0
2019: 1.0
2020: 1.0
2021: 1.0
2022: 1.0
2023: 1.0
2024: 1.0
2025: 1.0
2026: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop

Itemized Deductions — Miscellaneous
tc Name: _ID_Miscellaneous_c
TB Name: Ceiling on the amount of miscellaneous expense deduction allowed (dollars)
Description: The amount of miscellaneous expense deduction is limited to this dollar amount.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Integer Value: False     Boolean Value: False
Known Values:
   for: [single, joint, separate, headhousehold, widow]
2013: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2014: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2015: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2016: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2017: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop

Itemized Deductions — Itemized Deduction Limitation
tc Name: _ID_ps
TB Name: Itemized deduction phaseout AGI start (Pease provision)
Description: The itemized deductions will be reduced for taxpayers with AGI higher than this level.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Integer Value: False     Boolean Value: False
Known Values:
   for: [single, joint, separate, headhousehold, widow]
2013: [250000.0, 300000.0, 150000.0, 275000.0, 300000.0]
2014: [254200.0, 305050.0, 152525.0, 279650.0, 305050.0]
2015: [258250.0, 309900.0, 154950.0, 284050.0, 309900.0]
2016: [259400.0, 311300.0, 155650.0, 285350.0, 311300.0]
2017: [261500.0, 313800.0, 156900.0, 287650.0, 313800.0]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop

Itemized Deductions — Itemized Deduction Limitation
tc Name: _ID_prt
TB Name: Itemized deduction phaseout rate (Pease provision)
Description: Taxpayers will not be eligible to deduct the full amount of itemized deduction if their AGI is above the phaseout start. The deductible portion would be decreased at this rate for each dollar exceeding the start.
Notes: This phaseout rate cannot be lower than 0.03 for each dollar, due to limited data on non-itemizers.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
2013: 0.03
2014: 0.03
2015: 0.03
2016: 0.03
2017: 0.03
2018: 0.0
2019: 0.0
2020: 0.0
2021: 0.0
2022: 0.0
2023: 0.0
2024: 0.0
2025: 0.0
2026: 0.03
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop

Itemized Deductions — Itemized Deduction Limitation
tc Name: _ID_crt
TB Name: Itemized deduction maximum phaseout as a decimal fraction of total itemized deductions (Pease provision)
Description: The phaseout amount is capped at this fraction of the original total deduction.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
2013: 0.8
2014: 0.8
2015: 0.8
2016: 0.8
2017: 0.8
2018: 1.0
2019: 1.0
2020: 1.0
2021: 1.0
2022: 1.0
2023: 1.0
2024: 1.0
2025: 1.0
2026: 0.8
Valid Range: min = 0.0 and max = 1.0
Out-of-Range Action: stop

Itemized Deductions — Surtax On Itemized Deduction Benefits Above An AGI Threshold
tc Name: _ID_BenefitSurtax_trt
TB Name: Surtax rate on the benefits from specified itemized deductions
Description: The benefit from specified itemized deductions exceeding the credit is taxed at this rate. A surtax rate of 1 strictly limits the benefit from specified itemized deductions to the specified credit. In http://www.nber.org/papers/w16921, Feldstein, Feenberg, and MacGuineas propose a credit of 2% of AGI against a 100% tax rate; in their proposal, however, a broader set of tax benefits, including the employer provided health exclusion, would be taxed.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop

Itemized Deductions — Surtax On Itemized Deduction Benefits Above An AGI Threshold
tc Name: _ID_BenefitSurtax_crt
TB Name: Credit on itemized deduction benefit surtax (decimal fraction of AGI)
Description: The surtax on specified itemized deductions applies to benefits in excess of this fraction of AGI. In http://www.nber.org/papers/w16921, Feldstein, Feenberg, and MacGuineas propose a credit of 2% of AGI against a 100% tax rate; in their proposal, however, a broader set of tax benefits, including the employer provided health exclusion, would be taxed.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
2013: 1.0
2014: 1.0
2015: 1.0
2016: 1.0
2017: 1.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop

Itemized Deductions — Surtax On Itemized Deduction Benefits Above An AGI Threshold
tc Name: _ID_BenefitSurtax_em
TB Name: Exemption for itemized deduction benefit surtax (dollar AGI threshold)
Description: This amount is subtracted from itemized deduction benefits in the calculation of the itemized deduction benefit surtax. With _ID_BenefitSurtax_crt set to 0.0 and _ID_BenefitSurtax_trt set to 1.0, this amount serves as a dollar limit on the value of itemized deductions.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Integer Value: False     Boolean Value: False
Known Values:
   for: [single, joint, separate, headhousehold, widow]
2013: [0.0, 0.0, 0.0, 0.0, 0.0]
2014: [0.0, 0.0, 0.0, 0.0, 0.0]
2015: [0.0, 0.0, 0.0, 0.0, 0.0]
2016: [0.0, 0.0, 0.0, 0.0, 0.0]
2017: [0.0, 0.0, 0.0, 0.0, 0.0]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop

Itemized Deductions — Surtax On Itemized Deduction Benefits Above An AGI Threshold
tc Name: _ID_BenefitSurtax_Switch
TB Name: Deductions subject to the surtax on itemized deduction benefits
Description: The surtax on itemized deduction benefits applies to the benefits derived from the itemized deductions specified with this parameter.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: True
Known Values:
   for: [medical, statelocal, realestate, casualty, misc, interest, charity]
2013: [True, True, True, True, True, True, True]
2014: [True, True, True, True, True, True, True]
2015: [True, True, True, True, True, True, True]
2016: [True, True, True, True, True, True, True]
2017: [True, True, True, True, True, True, True]
Valid Range: min = False and max = True
Out-of-Range Action: stop

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.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
2013: 1.0
2014: 1.0
2015: 1.0
2016: 1.0
2017: 1.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop

Itemized Deductions — 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.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: True
Known Values:
   for: [medical, statelocal, realestate, casualty, misc, interest, charity]
2013: [True, True, True, True, True, True, True]
2014: [True, True, True, True, True, True, True]
2015: [True, True, True, True, True, True, True]
2016: [True, True, True, True, True, True, True]
2017: [True, True, True, True, True, True, True]
Valid Range: min = False and max = True
Out-of-Range Action: stop

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.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Integer Value: False     Boolean Value: False
Known Values:
   for: [single, joint, separate, headhousehold, widow]
2013: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2014: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2015: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2016: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2017: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop

Itemized Deductions — Ceiling On The Amount Of Itemized Deductions Allowed
tc Name: _ID_AmountCap_rt
TB Name: Ceiling on the gross amount of itemized deductions allowed; decimal fraction of AGI
Description: The gross allowable amount of specified itemized deductions is capped at this percent of AGI.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
2013: 9e+99
2014: 9e+99
2015: 9e+99
2016: 9e+99
2017: 9e+99
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop

Itemized Deductions — Ceiling On The Amount Of Itemized Deductions Allowed
tc Name: _ID_AmountCap_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.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: True
Known Values:
   for: [medical, statelocal, realestate, casualty, misc, interest, charity]
2013: [True, True, True, True, True, True, True]
2014: [True, True, True, True, True, True, True]
2015: [True, True, True, True, True, True, True]
2016: [True, True, True, True, True, True, True]
2017: [True, True, True, True, True, True, True]
Valid Range: min = False and max = True
Out-of-Range Action: stop

Back to Section Contents

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.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop

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.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Integer Value: False     Boolean Value: False
Known Values:
   for: [single, joint, separate, headhousehold, widow]
2013: [36250.0, 72500.0, 36250.0, 48600.0, 72500.0]
2014: [36900.0, 73800.0, 36900.0, 49400.0, 73800.0]
2015: [37450.0, 74900.0, 37450.0, 50200.0, 74900.0]
2016: [37650.0, 75300.0, 37650.0, 50400.0, 75300.0]
2017: [37950.0, 75900.0, 37950.0, 50800.0, 75900.0]
Valid Range: min = 0 and max = _CG_brk2
Out-of-Range Action: stop

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.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
2013: 0.15
2014: 0.15
2015: 0.15
2016: 0.15
2017: 0.15
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop

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.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Integer Value: False     Boolean Value: False
Known Values:
   for: [single, joint, separate, headhousehold, widow]
2013: [400000.0, 450000.0, 225000.0, 425000.0, 450000.0]
2014: [406750.0, 457600.0, 228800.0, 432200.0, 457600.0]
2015: [413200.0, 464850.0, 232425.0, 439000.0, 464850.0]
2016: [415050.0, 466950.0, 233475.0, 441000.0, 466950.0]
2017: [418400.0, 470700.0, 235350.0, 444550.0, 470700.0]
Valid Range: min = _CG_brk1 and max = _CG_brk3
Out-of-Range Action: stop

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.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
2013: 0.2
2014: 0.2
2015: 0.2
2016: 0.2
2017: 0.2
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop

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.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Integer Value: False     Boolean Value: False
Known Values:
   for: [single, joint, separate, headhousehold, widow]
2013: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2014: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2015: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2016: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2017: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
Valid Range: min = _CG_brk2 and max = 9e+99
Out-of-Range Action: stop

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.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
2013: 1.0
2014: 1.0
2015: 1.0
2016: 1.0
2017: 1.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop

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.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop

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.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Integer Value: False     Boolean Value: False
Known Values:
   for: [single, joint, separate, headhousehold, widow]
2013: [36250.0, 72500.0, 36250.0, 48600.0, 72500.0]
2014: [36900.0, 73800.0, 36900.0, 49400.0, 73800.0]
2015: [37450.0, 74900.0, 37450.0, 50200.0, 74900.0]
2016: [37650.0, 75300.0, 37650.0, 50400.0, 75300.0]
2017: [37950.0, 75900.0, 37950.0, 50800.0, 75900.0]
Valid Range: min = 0 and max = _AMT_CG_brk2
Out-of-Range Action: stop

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.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
2013: 0.15
2014: 0.15
2015: 0.15
2016: 0.15
2017: 0.15
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop

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.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Integer Value: False     Boolean Value: False
Known Values:
   for: [single, joint, separate, headhousehold, widow]
2013: [400000.0, 450000.0, 225000.0, 425000.0, 450000.0]
2014: [406750.0, 457600.0, 228800.0, 432200.0, 457600.0]
2015: [413200.0, 464850.0, 232425.0, 439000.0, 464850.0]
2016: [415050.0, 466950.0, 233475.0, 441000.0, 466950.0]
2017: [418400.0, 470700.0, 235350.0, 444550.0, 470700.0]
Valid Range: min = _AMT_CG_brk1 and max = _AMT_CG_brk3
Out-of-Range Action: stop

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.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
2013: 0.2
2014: 0.2
2015: 0.2
2016: 0.2
2017: 0.2
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop

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.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Integer Value: False     Boolean Value: False
Known Values:
   for: [single, joint, separate, headhousehold, widow]
2013: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2014: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2015: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2016: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2017: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
Valid Range: min = _AMT_CG_brk2 and max = 9e+99
Out-of-Range Action: stop

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.
Has An Effect When Using:   PUF data: True   CPS data: False
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
2013: 1.0
2014: 1.0
2015: 1.0
2016: 1.0
2017: 1.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop

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.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: True
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False
Valid Range: min = False and max = True
Out-of-Range Action: stop

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.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Integer Value: False     Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop

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 one 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.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop

Back to Section Contents

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.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
2013: 0.1
2014: 0.1
2015: 0.1
2016: 0.1
2017: 0.1
2018: 0.1
2019: 0.1
2020: 0.1
2021: 0.1
2022: 0.1
2023: 0.1
2024: 0.1
2025: 0.1
2026: 0.1
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop

Personal Income — Regular: Non-AMT, Non-Pass-Through
tc Name: _II_brk1
TB Name: Personal income (regular/non-AMT/non-pass-through) tax bracket (upper threshold) 1
Description: Taxable income below this threshold is taxed at tax rate 1.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Integer Value: False     Boolean Value: False
Known Values:
   for: [single, joint, separate, headhousehold, widow]
2013: [8925.0, 17850.0, 8925.0, 12750.0, 17850.0]
2014: [9075.0, 18150.0, 9075.0, 12950.0, 18150.0]
2015: [9225.0, 18450.0, 9225.0, 13150.0, 18450.0]
2016: [9275.0, 18550.0, 9275.0, 13250.0, 18550.0]
2017: [9325.0, 18650.0, 9325.0, 13350.0, 18650.0]
2018: [9525.0, 19050.0, 9525.0, 13600.0, 19050.0]
2019: [9714.55, 19429.1, 9714.55, 13870.64, 19429.1]
2020: [9914.67, 19829.34, 9914.67, 14156.38, 19829.34]
2021: [10125.85, 20251.7, 10125.85, 14457.91, 20251.7]
2022: [10346.59, 20693.19, 10346.59, 14773.09, 20693.19]
2023: [10565.94, 21131.89, 10565.94, 15086.28, 21131.89]
2024: [10793.11, 21586.23, 10793.11, 15410.64, 21586.23]
2025: [11023.0, 22046.02, 11023.0, 15738.89, 22046.02]
2026: [11242.0, 22484.0, 11242.0, 16094.0, 22484.0]
Valid Range: min = 0 and max = _II_brk2
Out-of-Range Action: stop

Personal Income — Regular: Non-AMT, Non-Pass-Through
tc Name: _II_rt2
TB Name: Personal income (regular/non-AMT/non-pass-through) tax rate 2
Description: The second lowest tax rate, applied to the portion of taxable income below tax bracket 2 and above tax bracket 1.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
2013: 0.15
2014: 0.15
2015: 0.15
2016: 0.15
2017: 0.15
2018: 0.12
2019: 0.12
2020: 0.12
2021: 0.12
2022: 0.12
2023: 0.12
2024: 0.12
2025: 0.12
2026: 0.15
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop

Personal Income — Regular: Non-AMT, Non-Pass-Through
tc Name: _II_brk2
TB Name: Personal income (regular/non-AMT/non-pass-through) tax bracket (upper threshold) 2
Description: Income below this threshold and above tax bracket 1 is taxed at tax rate 2.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Integer Value: False     Boolean Value: False
Known Values:
   for: [single, joint, separate, headhousehold, widow]
2013: [36250.0, 72500.0, 36250.0, 48600.0, 72500.0]
2014: [36900.0, 73800.0, 36900.0, 49400.0, 73800.0]
2015: [37450.0, 74900.0, 37450.0, 50200.0, 74900.0]
2016: [37650.0, 75300.0, 37650.0, 50400.0, 75300.0]
2017: [37950.0, 75900.0, 37950.0, 50800.0, 75900.0]
2018: [38700.0, 77400.0, 38700.0, 51800.0, 77400.0]
2019: [39470.13, 78940.26, 39470.13, 52830.82, 78940.26]
2020: [40283.21, 80566.43, 40283.21, 53919.13, 80566.43]
2021: [41141.24, 82282.49, 41141.24, 55067.61, 82282.49]
2022: [42038.12, 84076.25, 42038.12, 56268.08, 84076.25]
2023: [42929.33, 85858.67, 42929.33, 57460.96, 85858.67]
2024: [43852.31, 87704.63, 43852.31, 58696.37, 87704.63]
2025: [44786.36, 89572.74, 44786.36, 59946.6, 89572.74]
2026: [45751.0, 91502.0, 45751.0, 61242.0, 91502.0]
Valid Range: min = _II_brk1 and max = _II_brk3
Out-of-Range Action: stop

Personal Income — Regular: Non-AMT, Non-Pass-Through
tc Name: _II_rt3
TB Name: Personal income (regular/non-AMT/non-pass-through) tax rate 3
Description: The third lowest tax rate, applied to the portion of taxable income below tax bracket 3 and above tax bracket 2.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
2013: 0.25
2014: 0.25
2015: 0.25
2016: 0.25
2017: 0.25
2018: 0.22
2019: 0.22
2020: 0.22
2021: 0.22
2022: 0.22
2023: 0.22
2024: 0.22
2025: 0.22
2026: 0.25
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop

Personal Income — Regular: Non-AMT, Non-Pass-Through
tc Name: _II_brk3
TB Name: Personal income (regular/non-AMT/non-pass-through) tax bracket (upper threshold) 3
Description: Income below this threshold and above tax bracket 2 is taxed at tax rate 3.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Integer Value: False     Boolean Value: False
Known Values:
   for: [single, joint, separate, headhousehold, widow]
2013: [87850.0, 146400.0, 73200.0, 125450.0, 146400.0]
2014: [89350.0, 148850.0, 74425.0, 127550.0, 148850.0]
2015: [90750.0, 151200.0, 75600.0, 129600.0, 151200.0]
2016: [91150.0, 151900.0, 75950.0, 130150.0, 151900.0]
2017: [91900.0, 153100.0, 76550.0, 131200.0, 153100.0]
2018: [82500.0, 165000.0, 82500.0, 82500.0, 165000.0]
2019: [84141.75, 168283.5, 84141.75, 84141.75, 168283.5]
2020: [85875.07, 171750.14, 85875.07, 85875.07, 171750.14]
2021: [87704.21, 175408.42, 87704.21, 87704.21, 175408.42]
2022: [89616.16, 179232.32, 89616.16, 89616.16, 179232.32]
2023: [91516.02, 183032.05, 91516.02, 91516.02, 183032.05]
2024: [93483.61, 186967.24, 93483.61, 93483.61, 186967.24]
2025: [95474.81, 190949.64, 95474.81, 95474.81, 190949.64]
2026: [110791.0, 184571.0, 92286.0, 158169.0, 184571.0]
Valid Range: min = _II_brk2 and max = _II_brk4
Out-of-Range Action: stop

Personal Income — Regular: Non-AMT, Non-Pass-Through
tc Name: _II_rt4
TB Name: Personal income (regular/non-AMT/non-pass-through) tax rate 4
Description: The tax rate applied to the portion of taxable income below tax bracket 4 and above tax bracket 3.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
2013: 0.28
2014: 0.28
2015: 0.28
2016: 0.28
2017: 0.28
2018: 0.24
2019: 0.24
2020: 0.24
2021: 0.24
2022: 0.24
2023: 0.24
2024: 0.24
2025: 0.24
2026: 0.28
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop

Personal Income — Regular: Non-AMT, Non-Pass-Through
tc Name: _II_brk4
TB Name: Personal income (regular/non-AMT/non-pass-through) tax bracket (upper threshold) 4
Description: Income below this threshold and above tax bracket 3 is taxed at tax rate 4.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Integer Value: False     Boolean Value: False
Known Values:
   for: [single, joint, separate, headhousehold, widow]
2013: [183250.0, 223050.0, 111525.0, 203150.0, 223050.0]
2014: [186350.0, 226850.0, 113425.0, 206600.0, 226850.0]
2015: [189300.0, 230450.0, 115225.0, 209850.0, 230450.0]
2016: [190150.0, 231450.0, 115725.0, 210800.0, 231450.0]
2017: [191650.0, 233350.0, 116675.0, 212500.0, 233350.0]
2018: [157500.0, 315000.0, 157500.0, 157500.0, 315000.0]
2019: [160634.25, 321268.5, 160634.25, 160634.25, 321268.5]
2020: [163943.32, 327886.63, 163943.32, 163943.32, 327886.63]
2021: [167435.31, 334870.62, 167435.31, 167435.31, 334870.62]
2022: [171085.4, 342170.8, 171085.4, 171085.4, 342170.8]
2023: [174712.41, 349424.82, 174712.41, 174712.41, 349424.82]
2024: [178468.73, 356937.45, 178468.73, 178468.73, 356937.45]
2025: [182270.11, 364540.22, 182270.11, 182270.11, 364540.22]
2026: [231045.0, 281317.0, 140659.0, 256181.0, 281317.0]
Valid Range: min = _II_brk3 and max = _II_brk5
Out-of-Range Action: stop

Personal Income — Regular: Non-AMT, Non-Pass-Through
tc Name: _II_rt5
TB Name: Personal income (regular/non-AMT/non-pass-through) tax rate 5
Description: The third highest tax rate, applied to the portion of taxable income below tax bracket 5 and above tax bracket 4.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
2013: 0.33
2014: 0.33
2015: 0.33
2016: 0.33
2017: 0.33
2018: 0.32
2019: 0.32
2020: 0.32
2021: 0.32
2022: 0.32
2023: 0.32
2024: 0.32
2025: 0.32
2026: 0.33
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop

Personal Income — Regular: Non-AMT, Non-Pass-Through
tc Name: _II_brk5
TB Name: Personal income (regular/non-AMT/non-pass-through) tax bracket (upper threshold) 5
Description: Income below this threshold and above tax bracket 4 is taxed at tax rate 5.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Integer Value: False     Boolean Value: False
Known Values:
   for: [single, joint, separate, headhousehold, widow]
2013: [398350.0, 398350.0, 199175.0, 398350.0, 398350.0]
2014: [405100.0, 405100.0, 202550.0, 405100.0, 405100.0]
2015: [411500.0, 411500.0, 205750.0, 411500.0, 411500.0]
2016: [413350.0, 413350.0, 206675.0, 413350.0, 413350.0]
2017: [416700.0, 416700.0, 208350.0, 416700.0, 416700.0]
2018: [200000.0, 400000.0, 200000.0, 200000.0, 400000.0]
2019: [203980.0, 407960.0, 203980.0, 203980.0, 407960.0]
2020: [208181.99, 416363.98, 208181.99, 208181.99, 416363.98]
2021: [212616.27, 425232.53, 212616.27, 212616.27, 425232.53]
2022: [217251.3, 434502.6, 217251.3, 217251.3, 434502.6]
2023: [221857.03, 443714.06, 221857.03, 221857.03, 443714.06]
2024: [226626.96, 453253.91, 226626.96, 226626.96, 453253.91]
2025: [231454.11, 462908.22, 231454.11, 231454.11, 462908.22]
2026: [502356.0, 502356.0, 251178.0, 502356.0, 502356.0]
Valid Range: min = _II_brk4 and max = _II_brk6
Out-of-Range Action: stop

Personal Income — Regular: Non-AMT, Non-Pass-Through
tc Name: _II_rt6
TB Name: Personal income (regular/non-AMT/non-pass-through) tax rate 6
Description: The second higher tax rate, applied to the portion of taxable income below tax bracket 6 and above tax bracket 5.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
2013: 0.35
2014: 0.35
2015: 0.35
2016: 0.35
2017: 0.35
2018: 0.35
2019: 0.35
2020: 0.35
2021: 0.35
2022: 0.35
2023: 0.35
2024: 0.35
2025: 0.35
2026: 0.35
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop

Personal Income — Regular: Non-AMT, Non-Pass-Through
tc Name: _II_brk6
TB Name: Personal income (regular/non-AMT/non-pass-through) tax bracket 6
Description: Income below this threshold and above tax bracket 5 is taxed at tax rate 6.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Integer Value: False     Boolean Value: False
Known Values:
   for: [single, joint, separate, headhousehold, widow]
2013: [400000.0, 450000.0, 225000.0, 425000.0, 450000.0]
2014: [406750.0, 457600.0, 228800.0, 432200.0, 457600.0]
2015: [413200.0, 464850.0, 232425.0, 439000.0, 464850.0]
2016: [415050.0, 466950.0, 233475.0, 441000.0, 466950.0]
2017: [418400.0, 470700.0, 235350.0, 444550.0, 470700.0]
2018: [500000.0, 600000.0, 300000.0, 500000.0, 500000.0]
2019: [509950.0, 611940.0, 305970.0, 509950.0, 509950.0]
2020: [520454.97, 624545.96, 312272.98, 520454.97, 520454.97]
2021: [531540.66, 637848.79, 318924.39, 531540.66, 531540.66]
2022: [543128.25, 651753.89, 325876.94, 543128.25, 543128.25]
2023: [554642.57, 665571.07, 332785.53, 554642.57, 554642.57]
2024: [566567.39, 679880.85, 339940.42, 566567.39, 566567.39]
2025: [578635.28, 694362.31, 347181.15, 578635.28, 578635.28]
2026: [504406.0, 567457.0, 283728.0, 535931.0, 567457.0]
Valid Range: min = _II_brk5 and max = _II_brk7
Out-of-Range Action: stop

Personal Income — Regular: Non-AMT, Non-Pass-Through
tc Name: _II_rt7
TB Name: Personal income (regular/non-AMT/non-pass-through) tax rate 7
Description: The tax rate applied to the portion of taxable income below tax bracket 7 and above tax bracket 6.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
2013: 0.396
2014: 0.396
2015: 0.396
2016: 0.396
2017: 0.396
2018: 0.37
2019: 0.37
2020: 0.37
2021: 0.37
2022: 0.37
2023: 0.37
2024: 0.37
2025: 0.37
2026: 0.396
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop

Personal Income — Regular: Non-AMT, Non-Pass-Through
tc Name: _II_brk7
TB Name: Personal income (regular/non-AMT/non-pass-through) tax bracket 7
Description: Income below this threshold and above tax bracket 6 is taxed at tax rate 7; income above this threshold is taxed at tax rate 8. Default value is essentially infinity.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Integer Value: False     Boolean Value: False
Known Values:
   for: [single, joint, separate, headhousehold, widow]
2013: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2014: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2015: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2016: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2017: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2018: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2019: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2020: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2021: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2022: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2023: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2024: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2025: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2026: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
Valid Range: min = _II_brk6 and max = 9e+99
Out-of-Range Action: stop

Personal Income — Regular: Non-AMT, Non-Pass-Through
tc Name: _II_rt8
TB Name: Personal income (regular/non-AMT/non-pass-through) tax rate 8
Description: The tax rate applied to the portion of taxable income above tax bracket 7.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
2013: 1.0
2014: 1.0
2015: 1.0
2016: 1.0
2017: 1.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop

Personal Income — Pass-Through
tc Name: _PT_rt1
TB Name: Pass-through income tax rate 1
Description: The lowest tax rate, applied to the portion of income from sole proprietorships, partnerships and S-corporations below tax bracket 1.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
2013: 0.1
2014: 0.1
2015: 0.1
2016: 0.1
2017: 0.1
2018: 0.1
2019: 0.1
2020: 0.1
2021: 0.1
2022: 0.1
2023: 0.1
2024: 0.1
2025: 0.1
2026: 0.1
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop

Personal Income — Pass-Through
tc Name: _PT_brk1
TB Name: Pass-through income tax bracket (upper threshold) 1
Description: Income from sole proprietorships, partnerships and S-corporations below this threshold is taxed at tax rate 1.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Integer Value: False     Boolean Value: False
Known Values:
   for: [single, joint, separate, headhousehold, widow]
2013: [8925.0, 17850.0, 8925.0, 12750.0, 17850.0]
2014: [9075.0, 18150.0, 9075.0, 12950.0, 18150.0]
2015: [9225.0, 18450.0, 9225.0, 13150.0, 18450.0]
2016: [9275.0, 18550.0, 9275.0, 13250.0, 18550.0]
2017: [9325.0, 18650.0, 9325.0, 13350.0, 18650.0]
2018: [9525.0, 19050.0, 9525.0, 13600.0, 19050.0]
2019: [9714.55, 19429.1, 9714.55, 13870.64, 19429.1]
2020: [9914.67, 19829.34, 9914.67, 14156.38, 19829.34]
2021: [10125.85, 20251.7, 10125.85, 14457.91, 20251.7]
2022: [10346.59, 20693.19, 10346.59, 14773.09, 20693.19]
2023: [10565.94, 21131.89, 10565.94, 15086.28, 21131.89]
2024: [10793.11, 21586.23, 10793.11, 15410.64, 21586.23]
2025: [11023.0, 22046.02, 11023.0, 15738.89, 22046.02]
2026: [11242.0, 22484.0, 11242.0, 16094.0, 22484.0]
Valid Range: min = 0 and max = _PT_brk2
Out-of-Range Action: stop

Personal Income — Pass-Through
tc Name: _PT_rt2
TB Name: Pass-through income tax rate 2
Description: The second lowest tax rate, applied to the portion of income from sole proprietorships, partnerships and S-corporations below tax bracket 2 and above tax bracket 1.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
2013: 0.15
2014: 0.15
2015: 0.15
2016: 0.15
2017: 0.15
2018: 0.12
2019: 0.12
2020: 0.12
2021: 0.12
2022: 0.12
2023: 0.12
2024: 0.12
2025: 0.12
2026: 0.15
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop

Personal Income — Pass-Through
tc Name: _PT_brk2
TB Name: Pass-through income tax bracket (upper threshold) 2
Description: Income from sole proprietorships, partnerships and S-corporations below this threshold and above tax bracket 1 is taxed at tax rate 2.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Integer Value: False     Boolean Value: False
Known Values:
   for: [single, joint, separate, headhousehold, widow]
2013: [36250.0, 72500.0, 36250.0, 48600.0, 72500.0]
2014: [36900.0, 73800.0, 36900.0, 49400.0, 73800.0]
2015: [37450.0, 74900.0, 37450.0, 50200.0, 74900.0]
2016: [37650.0, 75300.0, 37650.0, 50400.0, 75300.0]
2017: [37950.0, 75900.0, 37950.0, 50800.0, 75900.0]
2018: [38700.0, 77400.0, 38700.0, 51800.0, 77400.0]
2019: [39470.13, 78940.26, 39470.13, 52830.82, 78940.26]
2020: [40283.21, 80566.43, 40283.21, 53919.13, 80566.43]
2021: [41141.24, 82282.49, 41141.24, 55067.61, 82282.49]
2022: [42038.12, 84076.25, 42038.12, 56268.08, 84076.25]
2023: [42929.33, 85858.67, 42929.33, 57460.96, 85858.67]
2024: [43852.31, 87704.63, 43852.31, 58696.37, 87704.63]
2025: [44786.36, 89572.74, 44786.36, 59946.6, 89572.74]
2026: [45751.0, 91502.0, 45751.0, 61242.0, 91502.0]
Valid Range: min = _PT_brk1 and max = _PT_brk3
Out-of-Range Action: stop

Personal Income — Pass-Through
tc Name: _PT_rt3
TB Name: Pass-through income tax rate 3
Description: The third lowest tax rate, applied to the portion of income from sole proprietorships, partnerships and S-corporations below tax bracket 3 and above tax bracket 2.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
2013: 0.25
2014: 0.25
2015: 0.25
2016: 0.25
2017: 0.25
2018: 0.22
2019: 0.22
2020: 0.22
2021: 0.22
2022: 0.22
2023: 0.22
2024: 0.22
2025: 0.22
2026: 0.25
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop

Personal Income — Pass-Through
tc Name: _PT_brk3
TB Name: Pass-through income tax bracket (upper threshold) 3
Description: Income from sole proprietorships, partnerships and S-corporations below this threshold and above tax bracket 2 is taxed at tax rate 3.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Integer Value: False     Boolean Value: False
Known Values:
   for: [single, joint, separate, headhousehold, widow]
2013: [87850.0, 146400.0, 73200.0, 125450.0, 146400.0]
2014: [89350.0, 148850.0, 74425.0, 127550.0, 148850.0]
2015: [90750.0, 151200.0, 75600.0, 129600.0, 151200.0]
2016: [91150.0, 151900.0, 75950.0, 130150.0, 151900.0]
2017: [91900.0, 153100.0, 76550.0, 131200.0, 153100.0]
2018: [82500.0, 165000.0, 82500.0, 82500.0, 165000.0]
2019: [84141.75, 168283.5, 84141.75, 84141.75, 168283.5]
2020: [85875.07, 171750.14, 85875.07, 85875.07, 171750.14]
2021: [87704.21, 175408.42, 87704.21, 87704.21, 175408.42]
2022: [89616.16, 179232.32, 89616.16, 89616.16, 179232.32]
2023: [91516.02, 183032.05, 91516.02, 91516.02, 183032.05]
2024: [93483.61, 186967.24, 93483.61, 93483.61, 186967.24]
2025: [95474.81, 190949.64, 95474.81, 95474.81, 190949.64]
2026: [110791.0, 184571.0, 92286.0, 158169.0, 184571.0]
Valid Range: min = _PT_brk2 and max = _PT_brk4
Out-of-Range Action: stop

Personal Income — Pass-Through
tc Name: _PT_rt4
TB Name: Pass-through income tax rate 4
Description: The tax rate applied to the portion of income from sole proprietorships, partnerships and S-corporations below tax bracket 4 and above tax bracket 3.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
2013: 0.28
2014: 0.28
2015: 0.28
2016: 0.28
2017: 0.28
2018: 0.24
2019: 0.24
2020: 0.24
2021: 0.24
2022: 0.24
2023: 0.24
2024: 0.24
2025: 0.24
2026: 0.28
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop

Personal Income — Pass-Through
tc Name: _PT_brk4
TB Name: Pass-through income tax bracket (upper threshold) 4
Description: Income from sole proprietorships, partnerships and S-corporations below this threshold and above tax bracket 3 is taxed at tax rate 4.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Integer Value: False     Boolean Value: False
Known Values:
   for: [single, joint, separate, headhousehold, widow]
2013: [183250.0, 223050.0, 111525.0, 203150.0, 223050.0]
2014: [186350.0, 226850.0, 113425.0, 206600.0, 226850.0]
2015: [189300.0, 230450.0, 115225.0, 209850.0, 230450.0]
2016: [190150.0, 231450.0, 115725.0, 210800.0, 231450.0]
2017: [191650.0, 233350.0, 116675.0, 212500.0, 233350.0]
2018: [157500.0, 315000.0, 157500.0, 157500.0, 315000.0]
2019: [160634.25, 321268.5, 160634.25, 160634.25, 321268.5]
2020: [163943.32, 327886.63, 163943.32, 163943.32, 327886.63]
2021: [167435.31, 334870.62, 167435.31, 167435.31, 334870.62]
2022: [171085.4, 342170.8, 171085.4, 171085.4, 342170.8]
2023: [174712.41, 349424.82, 174712.41, 174712.41, 349424.82]
2024: [178468.73, 356937.45, 178468.73, 178468.73, 356937.45]
2025: [182270.11, 364540.22, 182270.11, 182270.11, 364540.22]
2026: [231045.0, 281317.0, 140659.0, 256181.0, 281317.0]
Valid Range: min = _PT_brk3 and max = _PT_brk5
Out-of-Range Action: stop

Personal Income — Pass-Through
tc Name: _PT_rt5
TB Name: Pass-through income tax rate 5
Description: The third highest tax rate, applied to the portion of income from sole proprietorships, partnerships and S-corporations below tax bracket 5 and above tax bracket 4.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
2013: 0.33
2014: 0.33
2015: 0.33
2016: 0.33
2017: 0.33
2018: 0.32
2019: 0.32
2020: 0.32
2021: 0.32
2022: 0.32
2023: 0.32
2024: 0.32
2025: 0.32
2026: 0.33
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop

Personal Income — Pass-Through
tc Name: _PT_brk5
TB Name: Pass-through income tax bracket (upper threshold) 5
Description: Income from sole proprietorships, partnerships and S-corporations below this threshold and above tax bracket 4 is taxed at tax rate 5.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Integer Value: False     Boolean Value: False
Known Values:
   for: [single, joint, separate, headhousehold, widow]
2013: [398350.0, 398350.0, 199175.0, 398350.0, 398350.0]
2014: [405100.0, 405100.0, 202550.0, 405100.0, 405100.0]
2015: [411500.0, 411500.0, 205750.0, 411500.0, 411500.0]
2016: [413350.0, 413350.0, 206675.0, 413350.0, 413350.0]
2017: [416700.0, 416700.0, 208350.0, 416700.0, 416700.0]
2018: [200000.0, 400000.0, 200000.0, 200000.0, 400000.0]
2019: [203980.0, 407960.0, 203980.0, 203980.0, 407960.0]
2020: [208181.99, 416363.98, 208181.99, 208181.99, 416363.98]
2021: [212616.27, 425232.53, 212616.27, 212616.27, 425232.53]
2022: [217251.3, 434502.6, 217251.3, 217251.3, 434502.6]
2023: [221857.03, 443714.06, 221857.03, 221857.03, 443714.06]
2024: [226626.96, 453253.91, 226626.96, 226626.96, 453253.91]
2025: [231454.11, 462908.22, 231454.11, 231454.11, 462908.22]
2026: [502356.0, 502356.0, 251178.0, 502356.0, 502356.0]
Valid Range: min = _PT_brk4 and max = _PT_brk6
Out-of-Range Action: stop

Personal Income — Pass-Through
tc Name: _PT_rt6
TB Name: Pass-through income tax rate 6
Description: The second higher tax rate, applied to the portion of income from sole proprietorships, partnerships and S-corporations below tax bracket 6 and above tax bracket 5.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
2013: 0.35
2014: 0.35
2015: 0.35
2016: 0.35
2017: 0.35
2018: 0.35
2019: 0.35
2020: 0.35
2021: 0.35
2022: 0.35
2023: 0.35
2024: 0.35
2025: 0.35
2026: 0.35
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop

Personal Income — Pass-Through
tc Name: _PT_brk6
TB Name: Pass-through income tax bracket (upper threshold) 6
Description: Income from sole proprietorships, partnerships and S-corporations below this threshold and above tax bracket 5 is taxed at tax rate 6.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Integer Value: False     Boolean Value: False
Known Values:
   for: [single, joint, separate, headhousehold, widow]
2013: [400000.0, 450000.0, 225000.0, 425000.0, 450000.0]
2014: [406750.0, 457600.0, 228800.0, 432200.0, 457600.0]
2015: [413200.0, 464850.0, 232425.0, 439000.0, 464850.0]
2016: [415050.0, 466950.0, 233475.0, 441000.0, 466950.0]
2017: [418400.0, 470700.0, 235350.0, 444550.0, 470700.0]
2018: [500000.0, 600000.0, 300000.0, 500000.0, 500000.0]
2019: [509950.0, 611940.0, 305970.0, 509950.0, 509950.0]
2020: [520454.97, 624545.96, 312272.98, 520454.97, 520454.97]
2021: [531540.66, 637848.79, 318924.39, 531540.66, 531540.66]
2022: [543128.25, 651753.89, 325876.94, 543128.25, 543128.25]
2023: [554642.57, 665571.07, 332785.53, 554642.57, 554642.57]
2024: [566567.39, 679880.85, 339940.42, 566567.39, 566567.39]
2025: [578635.28, 694362.31, 347181.15, 578635.28, 578635.28]
2026: [504406.0, 567457.0, 283728.0, 535931.0, 567457.0]
Valid Range: min = _PT_brk5 and max = _PT_brk7
Out-of-Range Action: stop

Personal Income — Pass-Through
tc Name: _PT_rt7
TB Name: Pass-through income tax rate 7
Description: The highest tax rate, applied to the portion of income from sole proprietorships, partnerships and S-corporations below tax bracket 7 and above tax bracket 6.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
2013: 0.396
2014: 0.396
2015: 0.396
2016: 0.396
2017: 0.396
2018: 0.37
2019: 0.37
2020: 0.37
2021: 0.37
2022: 0.37
2023: 0.37
2024: 0.37
2025: 0.37
2026: 0.396
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop

Personal Income — Pass-Through
tc Name: _PT_brk7
TB Name: Extra pass-through income tax bracket
Description: Income from sole proprietorships, partnerships and S-corporations below this threshold and above tax bracket 6 is taxed at tax rate 7. Default value is essentially infinity.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Integer Value: False     Boolean Value: False
Known Values:
   for: [single, joint, separate, headhousehold, widow]
2013: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2014: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2015: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2016: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2017: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2018: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2019: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2020: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2021: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2022: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2023: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2024: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2025: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2026: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
Valid Range: min = _PT_brk6 and max = 9e+99
Out-of-Range Action: stop

Personal Income — Pass-Through
tc Name: _PT_rt8
TB Name: Extra pass-through income tax rate
Description: The extra tax rate, applied to the portion of income from sole proprietorships, partnerships and S-corporations above the tax bracket 7.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
2013: 1.0
2014: 1.0
2015: 1.0
2016: 1.0
2017: 1.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop

Personal Income — Pass-Through
tc Name: _PT_EligibleRate_active
TB Name: Share of active business income eligible for PT rate schedule
Description: Eligibility rate of active business income for separate pass-through rates.
Notes: Active business income defined as e00900 + e26270
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
2013: 1.0
2014: 1.0
2015: 1.0
2016: 1.0
2017: 1.0
Valid Range: min = 0.0 and max = 1.0
Out-of-Range Action: stop

Personal Income — Pass-Through
tc Name: _PT_EligibleRate_passive
TB Name: Share of passive business income eligible for PT rate schedule
Description: Eligibility rate of passive business income for separate pass-through rates.
Notes: Passive business income defined as e02000 - e26270
Has An Effect When Using:   PUF data: True   CPS data: False
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0.0 and max = 1.0
Out-of-Range Action: stop

Personal Income — Pass-Through
tc Name: _PT_wages_active_income
TB Name: Wages included in (positive) active business income eligible for PT rates
Description: Whether active business income eligibility base for PT schedule for includes wages.
Notes: Only applies if active business income is positive
Has An Effect When Using:   PUF data: False   CPS data: False
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: True
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False
Valid Range: min = False and max = True
Out-of-Range Action: stop

Personal Income — Pass-Through
tc Name: _PT_top_stacking
TB Name: PT taxable income stacked on top of regular taxable income
Description: Whether taxable income eligible for PT rate schedule is stacked on top of regular taxable income.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: True
Known Values:
2013: True
2014: True
2015: True
2016: True
2017: True
Valid Range: min = False and max = True
Out-of-Range Action: stop

Personal Income — Pass-Through
tc Name: _PT_excl_rt
TB Name: Pass-through income exclusion rate
Description: Fraction of qualified business income excluded from taxable income.
Notes: Applies to e00900 + e26270
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.2
2019: 0.2
2020: 0.2
2021: 0.2
2022: 0.2
2023: 0.2
2024: 0.2
2025: 0.2
2026: 0.0
Valid Range: min = 0.0 and max = 1.0
Out-of-Range Action: stop

Personal Income — Pass-Through
tc Name: _PT_excl_wagelim_rt
TB Name: Wage limit rate on pass-through income exclusion
Description: If taxpayer has partnership/S-corporation income, the amount of business income excluded from taxable income may not exceed this fraction of wages.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
2013: 9e+99
2014: 9e+99
2015: 9e+99
2016: 9e+99
2017: 9e+99
2018: 0.5
2019: 0.5
2020: 0.5
2021: 0.5
2022: 0.5
2023: 0.5
2024: 0.5
2025: 0.5
2026: 9e+99
Valid Range: min = 0.0 and max = 9e+99
Out-of-Range Action: stop

Personal Income — Pass-Through
tc Name: _PT_excl_wagelim_thd
TB Name: Phase-in threshold of wage limit on pass-through income exclusion
Description: If taxpayer has partnership/S-corporation income, the amount of business income excluded from taxable income is limited by wages if taxable income exceeds this threshold.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Integer Value: False     Boolean Value: False
Known Values:
   for: [single, joint, separate, headhousehold, widow]
2013: [0.0, 0.0, 0.0, 0.0, 0.0]
2014: [0.0, 0.0, 0.0, 0.0, 0.0]
2015: [0.0, 0.0, 0.0, 0.0, 0.0]
2016: [0.0, 0.0, 0.0, 0.0, 0.0]
2017: [0.0, 0.0, 0.0, 0.0, 0.0]
2018: [157500.0, 315000.0, 157500.0, 157500.0, 315000.0]
2019: [160634.25, 321268.5, 160634.25, 160634.25, 321268.5]
2020: [163943.32, 327886.63, 163943.32, 163943.32, 327886.63]
2021: [167435.31, 334870.62, 167435.31, 167435.31, 334870.62]
2022: [171085.4, 342170.8, 171085.4, 171085.4, 342170.8]
2023: [174712.41, 349424.82, 174712.41, 174712.41, 349424.82]
2024: [178468.73, 356937.45, 178468.73, 178468.73, 356937.45]
2025: [182270.11, 364540.22, 182270.11, 182270.11, 364540.22]
2026: [0.0, 0.0, 0.0, 0.0, 0.0]
Valid Range: min = 0.0 and max = 9e+99
Out-of-Range Action: stop

Personal Income — Pass-Through
tc Name: _PT_excl_wagelim_prt
TB Name: Phase-in rate of wage limit on pass-through income exclusion
Description: If taxpayer has partnership/S-corporation income, the wage limitation on the amount of business income excluded from taxable income is phased in at this rate.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
   for: [single, joint, separate, headhousehold, widow]
2013: [0.0, 0.0, 0.0, 0.0, 0.0]
2014: [0.0, 0.0, 0.0, 0.0, 0.0]
2015: [0.0, 0.0, 0.0, 0.0, 0.0]
2016: [0.0, 0.0, 0.0, 0.0, 0.0]
2017: [0.0, 0.0, 0.0, 0.0, 0.0]
2018: [2e-05, 1e-05, 2e-05, 2e-05, 1e-05]
2019: [2e-05, 1e-05, 2e-05, 2e-05, 1e-05]
2020: [2e-05, 1e-05, 2e-05, 2e-05, 1e-05]
2021: [2e-05, 1e-05, 2e-05, 2e-05, 1e-05]
2022: [2e-05, 1e-05, 2e-05, 2e-05, 1e-05]
2023: [2e-05, 1e-05, 2e-05, 2e-05, 1e-05]
2024: [2e-05, 1e-05, 2e-05, 2e-05, 1e-05]
2025: [2e-05, 1e-05, 2e-05, 2e-05, 1e-05]
2026: [0.0, 0.0, 0.0, 0.0, 0.0]
Valid Range: min = 0.0 and max = 1.0
Out-of-Range Action: stop

Personal Income — Alternative Minimum Tax
tc Name: _AMT_em
TB Name: AMT exemption amount
Description: The amount of AMT taxable income exempted from AMT.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Integer Value: False     Boolean Value: False
Known Values:
   for: [single, joint, separate, headhousehold, widow]
2013: [51900.0, 80800.0, 40400.0, 51900.0, 80800.0]
2014: [52800.0, 82100.0, 41050.0, 52800.0, 82100.0]
2015: [53600.0, 83400.0, 41700.0, 53600.0, 83400.0]
2016: [53900.0, 83800.0, 41900.0, 53900.0, 83800.0]
2017: [54300.0, 84500.0, 42250.0, 54300.0, 84500.0]
2018: [70300.0, 109400.0, 54700.0, 70300.0, 109400.0]
2019: [71698.97, 111577.06, 55788.53, 71698.97, 111577.06]
2020: [73175.97, 113875.55, 56937.77, 73175.97, 113875.55]
2021: [74734.62, 116301.1, 58150.54, 74734.62, 116301.1]
2022: [76363.83, 118836.46, 59418.22, 76363.83, 118836.46]
2023: [77982.74, 121355.79, 60677.89, 77982.74, 121355.79]
2024: [79659.37, 123964.94, 61982.46, 79659.37, 123964.94]
2025: [81356.11, 126605.39, 63302.69, 81356.11, 126605.39]
2026: [65462.0, 101870.0, 50935.0, 65461.0, 101870.0]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop

Personal Income — Alternative Minimum Tax
tc Name: _AMT_prt
TB Name: AMT exemption phaseout rate
Description: AMT exemption will decrease at this rate for each dollar of AMT taxable income exceeding AMT phaseout start.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
2013: 0.25
2014: 0.25
2015: 0.25
2016: 0.25
2017: 0.25
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop

Personal Income — Alternative Minimum Tax
tc Name: _AMT_em_ps
TB Name: AMT exemption phaseout start
Description: AMT exemption starts to decrease when AMT taxable income goes beyond this threshold.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Integer Value: False     Boolean Value: False
Known Values:
   for: [single, joint, separate, headhousehold, widow]
2013: [115400.0, 153900.0, 76950.0, 115400.0, 153900.0]
2014: [117300.0, 156500.0, 78250.0, 117300.0, 156500.0]
2015: [119200.0, 158900.0, 79450.0, 119200.0, 158900.0]
2016: [119700.0, 159700.0, 79850.0, 119700.0, 159700.0]
2017: [120700.0, 160900.0, 80450.0, 120700.0, 160900.0]
2018: [500000.0, 1000000.0, 500000.0, 500000.0, 1000000.0]
2019: [509950.0, 1019900.0, 509950.0, 509950.0, 1019900.0]
2020: [520454.97, 1040909.94, 520454.97, 520454.97, 1040909.94]
2021: [531540.66, 1063081.32, 531540.66, 531540.66, 1063081.32]
2022: [543128.25, 1086256.49, 543128.25, 543128.25, 1086256.49]
2023: [554642.57, 1109285.13, 554642.57, 554642.57, 1109285.13]
2024: [566567.39, 1133134.76, 566567.39, 566567.39, 1133134.76]
2025: [578635.28, 1157270.53, 578635.28, 578635.28, 1157270.53]
2026: [145511.0, 193974.0, 96987.0, 145511.0, 193974.0]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop

Personal Income — Alternative Minimum Tax
tc Name: _AMT_rt1
TB Name: AMT rate 1
Description: The tax rate applied to the portion of AMT taxable income below the surtax threshold, AMT bracket 1.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
2013: 0.26
2014: 0.26
2015: 0.26
2016: 0.26
2017: 0.26
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop

Personal Income — Alternative Minimum Tax
tc Name: _AMT_brk1
TB Name: AMT bracket 1 (upper threshold)
Description: AMT taxable income below this is subject to AMT rate 1 and above it is subject to AMT rate 1 + the additional AMT rate.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Integer Value: False     Boolean Value: False
Known Values:
2013: 179500.0
2014: 182500.0
2015: 185400.0
2016: 186300.0
2017: 187800.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop

Personal Income — Alternative Minimum Tax
tc Name: _AMT_rt2
TB Name: Additional AMT rate for AMT taxable income above AMT bracket 1
Description: The additional tax rate applied to the portion of AMT income above the AMT bracket 1.
Notes: This is the additional tax rate (on top of AMT rate 1) for AMT income above AMT bracket 1.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
2013: 0.02
2014: 0.02
2015: 0.02
2016: 0.02
2017: 0.02
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop

Back to Section Contents

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.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
   for: [single, joint, separate, headhousehold, widow]
2013: [200000.0, 250000.0, 125000.0, 200000.0, 250000.0]
2014: [200000.0, 250000.0, 125000.0, 200000.0, 250000.0]
2015: [200000.0, 250000.0, 125000.0, 200000.0, 250000.0]
2016: [200000.0, 250000.0, 125000.0, 200000.0, 250000.0]
2017: [200000.0, 250000.0, 125000.0, 200000.0, 250000.0]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop

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.
Has An Effect When Using:   PUF data: True   CPS data: False
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: True
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False
Valid Range: min = False and max = True
Out-of-Range Action: stop

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.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
2013: 0.038
2014: 0.038
2015: 0.038
2016: 0.038
2017: 0.038
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop

Back to Section Contents

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.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Integer Value: False     Boolean Value: False
Known Values:
   for: [0kids, 1kid, 2kids, 3+kids]
2013: [487.0, 3250.0, 5372.0, 6044.0]
2014: [496.0, 3305.0, 5460.0, 6143.0]
2015: [503.0, 3359.0, 5548.0, 6242.0]
2016: [506.0, 3373.0, 5572.0, 6269.0]
2017: [510.0, 3400.0, 5616.0, 6318.0]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop

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.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
   for: [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]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop

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.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
   for: [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]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop

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.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Integer Value: False     Boolean Value: False
Known Values:
   for: [0kids, 1kid, 2kids, 3+kids]
2013: [7970.0, 17530.0, 17530.0, 17530.0]
2014: [8110.0, 17830.0, 17830.0, 17830.0]
2015: [8250.0, 18150.0, 18150.0, 18150.0]
2016: [8270.0, 18190.0, 18190.0, 18190.0]
2017: [8340.0, 18340.0, 18340.0, 18340.0]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop

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.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Integer Value: False     Boolean Value: False
Known Values:
   for: [0kids, 1kid, 2kids, 3+kids]
2013: [5340.0, 5340.0, 5340.0, 5340.0]
2014: [5430.0, 5430.0, 5430.0, 5430.0]
2015: [5500.0, 5500.0, 5500.0, 5500.0]
2016: [5550.0, 5550.0, 5550.0, 5550.0]
2017: [5590.0, 5590.0, 5590.0, 5590.0]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop

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.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: True     Boolean Value: False
Known Values:
2013: 25
2014: 25
2015: 25
2016: 25
2017: 25
Valid Range: min = 0 and max = 125
Out-of-Range Action: stop

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.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: True     Boolean Value: False
Known Values:
2013: 64
2014: 64
2015: 64
2016: 64
2017: 64
Valid Range: min = 0 and max = 125
Out-of-Range Action: stop

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.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Integer Value: False     Boolean Value: False
Known Values:
2013: 3300.0
2014: 3350.0
2015: 3400.0
2016: 3400.0
2017: 3450.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop

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.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: True
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False
Valid Range: min = False and max = True
Out-of-Range Action: stop

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.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
2013: 0.15
2014: 0.15
2015: 0.15
2016: 0.15
2017: 0.15
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop

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.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop

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.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
2013: 3000.0
2014: 3000.0
2015: 3000.0
2016: 3000.0
2017: 3000.0
2018: 2500.0
2019: 2500.0
2020: 2500.0
2021: 2500.0
2022: 2500.0
2023: 2500.0
2024: 2500.0
2025: 2500.0
2026: 3000.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop

Refundable Credits — Additional Child Tax Credit
tc Name: _ACTC_ChildNum
TB Name: Additional Child Tax Credit minimum number of qualified children for different formula
Description: Families with this number of qualified children or more may qualify for a different formula to calculate the Additional Child Tax Credit, which is a partially refundable credit that supplements the Child Tax Credit for some taxpayers.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: True     Boolean Value: False
Known Values:
2013: 3
2014: 3
2015: 3
2016: 3
2017: 3
Valid Range: min = 0 and max = 99
Out-of-Range Action: stop

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.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop

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.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop

Refundable Credits — New Refundable Child Tax Credit
tc Name: _CTC_new_for_all
TB Name: Whether or not maximum amount of the new refundable child tax credit is available to all
Description: The maximum amount of the new refundable child tax credit does not depend on AGI when true; otherwise, see _CTC_new_rt.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: True
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False
Valid Range: min = False and max = True
Out-of-Range Action: stop

Refundable Credits — New Refundable Child Tax Credit
tc Name: _CTC_new_rt
TB Name: New refundable child tax credit amount phasein rate
Description: The maximum amount of the new child tax credit is increased at this rate per dollar of positive AGI until _CTC_new_c times the number of qualified children is reached if CTC_new_for_all is false; if CTC_new_for_all is true, there is no AGI limitation to the maximum amount.
Notes: Child age qualification for the new child tax credit is the same as under current-law Child Tax Credit.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop

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.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Integer Value: False     Boolean Value: False
Known Values:
   for: [single, joint, separate, headhousehold, widow]
2013: [0.0, 0.0, 0.0, 0.0, 0.0]
2014: [0.0, 0.0, 0.0, 0.0, 0.0]
2015: [0.0, 0.0, 0.0, 0.0, 0.0]
2016: [0.0, 0.0, 0.0, 0.0, 0.0]
2017: [0.0, 0.0, 0.0, 0.0, 0.0]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop

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.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop

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.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: True
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False
Valid Range: min = False and max = True
Out-of-Range Action: stop

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.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop

Refundable Credits — New Refundable Child Tax Credit
tc Name: _CTC_new_refund_limited_all_payroll
TB Name: New child tax credit refund limit applies to all FICA taxes, not just OASDI
Description: Specifies whether the new child tax credit refund limit rate (_CTC_new_refund_limit_payroll_rt) applies to all FICA taxes (true) or just OASDI taxes (false).
Notes: If the new CTC is limited, set this parameter to true to limit the refundability to all FICA taxes or false to limit refundabiity to OASDI taxes.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: True
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False
Valid Range: min = False and max = True
Out-of-Range Action: stop

Refundable Credits — Personal Refundable Credit
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.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Integer Value: False     Boolean Value: False
Known Values:
   for: [single, joint, separate, headhousehold, widow]
2013: [0.0, 0.0, 0.0, 0.0, 0.0]
2014: [0.0, 0.0, 0.0, 0.0, 0.0]
2015: [0.0, 0.0, 0.0, 0.0, 0.0]
2016: [0.0, 0.0, 0.0, 0.0, 0.0]
2017: [0.0, 0.0, 0.0, 0.0, 0.0]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop

Refundable Credits — Personal Refundable Credit
tc Name: _II_credit_ps
TB Name: Personal refundable credit phaseout start
Description: The personal refundable credit amount will be reduced for taxpayers with AGI higher than this threshold level.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Integer Value: False     Boolean Value: False
Known Values:
   for: [single, joint, separate, headhousehold, widow]
2013: [0.0, 0.0, 0.0, 0.0, 0.0]
2014: [0.0, 0.0, 0.0, 0.0, 0.0]
2015: [0.0, 0.0, 0.0, 0.0, 0.0]
2016: [0.0, 0.0, 0.0, 0.0, 0.0]
2017: [0.0, 0.0, 0.0, 0.0, 0.0]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop

Refundable Credits — Personal Refundable Credit
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.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop

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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.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0.0 and max = 1
Out-of-Range Action: stop

Surtaxes — New Minimum Tax
tc Name: _FST_AGI_thd_lo
TB Name: Minimum AGI needed to be subject to the new minimum tax
Description: A taxpayer is only subject to the new minimum tax if they exceed this level of AGI.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Integer Value: False     Boolean Value: False
Known Values:
   for: [single, joint, separate, headhousehold, widow]
2013: [1000000.0, 1000000.0, 500000.0, 1000000.0, 1000000.0]
2014: [1000000.0, 1000000.0, 500000.0, 1000000.0, 1000000.0]
2015: [1000000.0, 1000000.0, 500000.0, 1000000.0, 1000000.0]
2016: [1000000.0, 1000000.0, 500000.0, 1000000.0, 1000000.0]
2017: [1000000.0, 1000000.0, 500000.0, 1000000.0, 1000000.0]
Valid Range: min = 0.0 and max = _FST_AGI_thd_hi
Out-of-Range Action: stop

Surtaxes — New Minimum Tax
tc Name: _FST_AGI_thd_hi
TB Name: AGI level at which the New Minimum Tax is fully phased in
Description: The new minimum tax will be fully phased in at this level of AGI. If there is no phase-in, this upper threshold should be set equal to the lower AGI threshold.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Integer Value: False     Boolean Value: False
Known Values:
   for: [single, joint, separate, headhousehold, widow]
2013: [2000000.0, 2000000.0, 1000000.0, 2000000.0, 2000000.0]
2014: [2000000.0, 2000000.0, 1000000.0, 2000000.0, 2000000.0]
2015: [2000000.0, 2000000.0, 1000000.0, 2000000.0, 2000000.0]
2016: [2000000.0, 2000000.0, 1000000.0, 2000000.0, 2000000.0]
2017: [2000000.0, 2000000.0, 1000000.0, 2000000.0, 2000000.0]
Valid Range: min = _FST_AGI_thd_lo and max = 9e+99
Out-of-Range Action: stop

Surtaxes — New AGI Surtax
tc Name: _AGI_surtax_trt
TB Name: New AGI surtax rate
Description: The surtax rate is applied to the portion of Adjusted Gross Income above the AGI surtax threshold.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0.0 and max = 1.0
Out-of-Range Action: stop

Surtaxes — New AGI Surtax
tc Name: _AGI_surtax_thd
TB Name: Threshold for the new AGI surtax
Description: The aggregate gross income above this AGI surtax threshold is taxed at surtax rate on AGI.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Integer Value: False     Boolean Value: False
Known Values:
   for: [single, joint, separate, headhousehold, widow]
2013: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2014: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2015: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2016: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
2017: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
Valid Range: min = 0.0 and max = 9e+99
Out-of-Range Action: stop

Surtaxes — Lump-Sum Tax
tc Name: _LST
TB Name: Dollar amount of lump-sum tax
Description: The lump-sum tax is levied on every member of a tax filing unit. The lump-sum tax is included only in combined taxes; it is not included in income or payroll taxes.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = -9e+99 and max = 9e+99
Out-of-Range Action: stop

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Universal Basic Income

Universal Basic Income — UBI Benefits
tc Name: _UBI_u18
TB Name: UBI benefit for those under 18
Description: UBI benefit provided to people under 18.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Integer Value: False     Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0.0 and max = 9e+99
Out-of-Range Action: stop

Universal Basic Income — UBI Benefits
tc Name: _UBI_1820
TB Name: UBI benefit for those 18 through 20
Description: UBI benefit provided to people 18-20 years of age.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Integer Value: False     Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0.0 and max = 9e+99
Out-of-Range Action: stop

Universal Basic Income — UBI Benefits
tc Name: _UBI_21
TB Name: UBI benefit for those 21 and over
Description: UBI benefit provided to people 21 and over.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Integer Value: False     Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0.0 and max = 9e+99
Out-of-Range Action: stop

Universal Basic Income — UBI Taxability
tc Name: _UBI_ecrt
TB Name: Fraction of UBI benefits excluded from AGI
Description: One minus this fraction of UBI benefits are taxable and will be added to AGI.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop

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Benefits

Benefits — Benefit Repeal
tc Name: _BEN_ssi_repeal
TB Name: SSI benefit repeal switch
Description: SSI benefits can be repealed by switching this parameter to true.
Has An Effect When Using:   PUF data: False   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: True
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False
Valid Range: min = False and max = True
Out-of-Range Action: stop

Benefits — Benefit Repeal
tc Name: _BEN_housing_repeal
TB Name: Housing benefit repeal switch
Description: Housing benefits can be repealed by switching this parameter to true.
Has An Effect When Using:   PUF data: False   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: True
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False
Valid Range: min = False and max = True
Out-of-Range Action: stop

Benefits — Benefit Repeal
tc Name: _BEN_snap_repeal
TB Name: SNAP benefit repeal switch
Description: SNAP benefits can be repealed by switching this parameter to true.
Has An Effect When Using:   PUF data: False   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: True
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False
Valid Range: min = False and max = True
Out-of-Range Action: stop

Benefits — Benefit Repeal
tc Name: _BEN_tanf_repeal
TB Name: TANF benefit repeal switch
Description: TANF benefits can be repealed by switching this parameter to true.
Has An Effect When Using:   PUF data: False   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: True
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False
Valid Range: min = False and max = True
Out-of-Range Action: stop

Benefits — Benefit Repeal
tc Name: _BEN_vet_repeal
TB Name: Veterans benefit repeal switch
Description: Veterans benefits can be repealed by switching this parameter to true.
Has An Effect When Using:   PUF data: False   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: True
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False
Valid Range: min = False and max = True
Out-of-Range Action: stop

Benefits — Benefit Repeal
tc Name: _BEN_wic_repeal
TB Name: WIC benefit repeal switch
Description: WIC benefits can be repealed by switching this parameter to true.
Has An Effect When Using:   PUF data: False   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: True
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False
Valid Range: min = False and max = True
Out-of-Range Action: stop

Benefits — Benefit Repeal
tc Name: _BEN_mcare_repeal
TB Name: Medicare benefit repeal switch
Description: Medicare benefits can be repealed by switching this parameter to true.
Has An Effect When Using:   PUF data: False   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: True
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False
Valid Range: min = False and max = True
Out-of-Range Action: stop

Benefits — Benefit Repeal
tc Name: _BEN_mcaid_repeal
TB Name: Medicaid benefit repeal switch
Description: Medicaid benefits can be repealed by switching this parameter to true.
Has An Effect When Using:   PUF data: False   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: True
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False
Valid Range: min = False and max = True
Out-of-Range Action: stop

Benefits — Benefit Repeal
tc Name: _BEN_oasdi_repeal
TB Name: Social Security benefit repeal switch
Description: Social Security benefits (e02400) can be repealed by switching this parameter to true.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: True
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False
Valid Range: min = False and max = True
Out-of-Range Action: stop

Benefits — Benefit Repeal
tc Name: _BEN_ui_repeal
TB Name: Unemployment insurance benefit repeal switch
Description: Unemployment insurance benefits (e02300) can be repealed by switching this parameter to true.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: True
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False
Valid Range: min = False and max = True
Out-of-Range Action: stop

Benefits — Benefit Repeal
tc Name: _BEN_other_repeal
TB Name: Other benefit repeal switch
Description: Other benefits can be repealed by switching this parameter to true.
Has An Effect When Using:   PUF data: False   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: True
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False
Valid Range: min = False and max = True
Out-of-Range Action: stop

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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.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
2013: 0.5
2014: 0.5
2015: 0.5
2016: 0.5
2017: 0.5
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop

Other Parameters — Not in TaxBrain GUI
tc Name: _SS_percentage2
Long Name: Social Security taxable income decimal fraction 2
Description: Under current law if their provisional income is above the second threshold for Social Security taxability, taxpayers need to apply this fraction to both the excess of their provisional income over the second threshold and their social security benefits, and then include the smaller one in their AGI.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
2013: 0.85
2014: 0.85
2015: 0.85
2016: 0.85
2017: 0.85
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop

Other Parameters — Not in TaxBrain GUI
tc Name: _II_em_ps
Long Name: Personal exemption phaseout starting income
Description: If taxpayers' AGI is above this level, their personal exemption will start to decrease at the personal exemption phaseout rate (PEP provision).
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Integer Value: False     Boolean Value: False
Known Values:
   for: [single, joint, separate, headhousehold, widow]
2013: [250000.0, 300000.0, 150000.0, 275000.0, 300000.0]
2014: [254200.0, 305050.0, 152525.0, 279650.0, 305050.0]
2015: [258250.0, 309900.0, 154950.0, 284040.0, 309900.0]
2016: [259400.0, 311300.0, 155650.0, 285350.0, 311300.0]
2017: [261500.0, 313800.0, 156900.0, 287650.0, 313800.0]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop

Other Parameters — Not in TaxBrain GUI
tc Name: _STD_Dep
Long Name: Standard deduction for dependents
Description: This is the maximum standard deduction for dependents.
Notes: When using PUF data, lowering this parameter below its indexed 2013 value may produce unexpected results because PUF data have no itemized expenses for non-itemizers.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Integer Value: False     Boolean Value: False
Known Values:
2013: 1000.0
2014: 1000.0
2015: 1050.0
2016: 1050.0
2017: 1050.0
Valid Range: min = known_value and max = 9e+99
Out-of-Range Action: warn

Other Parameters — Not in TaxBrain GUI
tc Name: _STD_allow_charity_ded_nonitemizers
Long Name: Allow standard deduction filers to take the charitable contributions deduction
Description: Extends the charitable contributions deduction to taxpayers who take the standard deduction. The same ceilings, floor, and haircuts applied to itemized deduction for charitable contributions also apply here.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: False     Boolean Value: True
Known Values:
2013: False
2014: False
2015: False
2016: False
2017: False
Valid Range: min = False and max = True
Out-of-Range Action: stop

Other Parameters — Not in TaxBrain GUI
tc Name: _AMT_Child_em
Long Name: Child AMT exemption additional income base
Description: The child's AMT exemption is capped by this amount plus the child's earned income.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Integer Value: False     Boolean Value: False
Known Values:
2013: 7150.0
2014: 7250.0
2015: 7400.0
2016: 7400.0
2017: 7500.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop

Other Parameters — Not in TaxBrain GUI
tc Name: _AMT_KT_c_Age
Long Name: Maximum age subject to Kiddie Tax
Description: At or under this age, the individual is subject to Kiddie Tax.
Has An Effect When Using:   PUF data: True   CPS data: True
Can Be Inflation Indexed: False     Is Inflation Indexed: False
Integer Value: True     Boolean Value: False
Known Values:
2013: 24
2014: 24
2015: 24
2016: 24
2017: 24
Valid Range: min = 0 and max = 30
Out-of-Range Action: stop

Other Parameters — Not in TaxBrain GUI
tc Name: _AMT_em_pe
Long Name: AMT exemption phaseout ending AMT taxable income for Married filling Separately
Description: The AMT exemption is entirely disallowed beyond this AMT taxable income level for individuals who are married but filing separately.
Has An Effect When Using:   PUF data: True   CPS data: False
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Integer Value: False     Boolean Value: False
Known Values:
2013: 238550.0
2014: 242450.0
2015: 246250.0
2016: 247450.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop

Other Parameters — Not in TaxBrain GUI
tc Name: _LLC_Expense_c
Long Name: Lifetime learning credit expense limit
Description: The maximum expense eligible for lifetime learning credit, per child.
Has An Effect When Using:   PUF data: True   CPS data: False
Can Be Inflation Indexed: True     Is Inflation Indexed: False
Integer Value: False     Boolean Value: False
Known Values:
2013: 10000.0
2014: 10000.0
2015: 10000.0
2016: 10000.0
2017: 10000.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop

Other Parameters — Not in TaxBrain GUI
tc Name: _ETC_pe_Single
Long Name: Education tax credit phaseout ends (Single)
Description: The education tax credit will be zero for those taxpayers of single filing status with modified AGI (in thousands) higher than this level.
Has An Effect When Using:   PUF data: True   CPS data: False
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Integer Value: False     Boolean Value: False
Known Values:
2013: 63.0
2014: 64.0
2015: 65.0
2016: 65.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop

Other Parameters — Not in TaxBrain GUI
tc Name: _ETC_pe_Married
Long Name: Education tax credit phaseout ends (Married)
Description: The education tax credit will be zero for those taxpayers of married filing status with modified AGI level (in thousands) higher than this level.
Has An Effect When Using:   PUF data: True   CPS data: False
Can Be Inflation Indexed: True     Is Inflation Indexed: True
Integer Value: False     Boolean Value: False
Known Values:
2013: 127.0
2014: 128.0
2015: 130.0
2016: 131.0
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop

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 [1=single, 2=joint, 3=separate, 4=household-head, 5=widow(er)]
Datatype: int
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 lines 1-5

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

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

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

Input Variable Name: a_lineno
Description: CPS line number for the person record of the head of the tax filing unit (not used in tax-calculation logic)
Datatype: int
Availability: taxdata_cps
IRS Form Location:
2013-2016: sample construction info

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Input Variable Name: e17500
Description: Itemizable medical and dental expenses. WARNING: this variable is zero below the floor in PUF data.
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 Sch A line 1

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

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

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

Input Variable Name: e19800
Description: Itemizable charitable giving: cash/check contributions. WARNING: this variable is already capped in PUF data.
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 Sch A line 16

Input Variable Name: e20100
Description: Itemizable charitable giving: other than cash/check contributions. WARNING: this variable is already capped in PUF data.
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 Sch A line 17

Input Variable Name: e20400
Description: Itemizable miscellaneous deductions. WARNING: this variable is zero below the floor in PUF data.
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 Sch A line 24

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

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

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

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

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

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

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

Input Variable Name: e87521
Description: Total tentative AmOppCredit amount for all students
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2016: 8863 Part I line 1 and 8863 Part III line 30

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

Input Variable Name: elderly_dependent
Description: 1 if filing unit has a dependent age 65+; otherwise 0
Datatype: int
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: imputed from CPS data; not used in tax law

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

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

Input Variable Name: ffpos
Description: CPS family identifier within household (not used in tax-calculation logic)
Datatype: int
Availability: taxdata_cps
IRS Form Location:
2013-2016: sample construction info

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

Input Variable Name: fips
Description: FIPS state code (not used in tax-calculation logic)
Datatype: int
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: sample construction info

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

Input Variable Name: h_seq
Description: CPS household sequence number (not used in tax-calculation logic)
Datatype: int
Availability: taxdata_cps
IRS Form Location:
2013-2016: sample construction info

Input Variable Name: housing_ben
Description: Imputed housing benefits
Datatype: float
Availability: taxdata_cps
IRS Form Location:
2014-20??: imputed using the C-TAM model

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

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

Input Variable Name: mcaid_ben
Description: Imputed Medicaid benefits
Datatype: float
Availability: taxdata_cps
IRS Form Location:
2014-20??: imputed using the C-TAM model

Input Variable Name: mcare_ben
Description: Imputed Medicare benefits
Datatype: float
Availability: taxdata_cps
IRS Form Location:
2014-20??: imputed using the C-TAM model

Input Variable Name: n1820
Description: Number of people age 18-20 years old in the filing unit
Datatype: int
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: imputed from CPS data

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

Input Variable Name: n24
Description: Number of children who are Child-Tax-Credit eligible, one condition for which is being under age 17
Datatype: int
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: imputed from CPS data

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

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

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

Input Variable Name: other_ben
Description: Non-imputed benefits
Datatype: float
Availability: taxdata_cps
IRS Form Location:
2014-20??: determined using government benefit program data

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

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

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

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

Input Variable Name: snap_ben
Description: Imputed SNAP benefits
Datatype: float
Availability: taxdata_cps
IRS Form Location:
2014-20??: imputed using the C-TAM model

Input Variable Name: ssi_ben
Description: Imputed SSI benefits
Datatype: float
Availability: taxdata_cps
IRS Form Location:
2014-20??: imputed using the C-TAM model

Input Variable Name: tanf_ben
Description: Imputed TANF benefits
Datatype: float
Availability: taxdata_cps
IRS Form Location:
2014-20??: imputed using the C-TAM model

Input Variable Name: vet_ben
Description: Imputed Veteran's benefits
Datatype: float
Availability: taxdata_cps
IRS Form Location:
2014-20??: imputed using the C-TAM model

Input Variable Name: wic_ben
Description: Imputed WIC benefits
Datatype: float
Availability: taxdata_cps
IRS Form Location:
2014-20??: imputed using the C-TAM model

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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:
2013-20??: calculated variable

Output Variable Name: benefit_cost_total
Description: Government cost of all benefits received by tax unit
Datatype: float
IRS Form Location:
2013-20??: calculated variable

Output Variable Name: benefit_value_total
Description: Consumption value of all benefits received by tax unit, which is included in expanded_income
Datatype: float
IRS Form Location:
2013-20??: calculated variable

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

Output Variable Name: c01000
Description: search taxcalc/functions.py for how calculated and used
Datatype: float
IRS Form Location:
2013-20??: calculated variable

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

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

Output Variable Name: c03260
Description: search taxcalc/functions.py for how calculated and used
Datatype: float
IRS Form Location:
2013-20??: calculated variable

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:
2013-20??: calculated variable

Output Variable Name: c05700
Description: search taxcalc/functions.py for how calculated and used
Datatype: float
IRS Form Location:
2013-20??: calculated variable

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:
2013-20??: calculated variable

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: search taxcalc/functions.py for how calculated and used
Datatype: float
IRS Form Location:
2013-20??: calculated variable

Output Variable Name: c07260
Description: search taxcalc/functions.py for how calculated and used
Datatype: float
IRS Form Location:
2013-20??: calculated variable

Output Variable Name: c07300
Description: search taxcalc/functions.py for how calculated and used
Datatype: float
IRS Form Location:
2013-20??: calculated variable

Output Variable Name: c07400
Description: search taxcalc/functions.py for how calculated and used
Datatype: float
IRS Form Location:
2013-20??: calculated variable

Output Variable Name: c07600
Description: search taxcalc/functions.py for how calculated and used
Datatype: float
IRS Form Location:
2013-20??: calculated variable

Output Variable Name: c08000
Description: search taxcalc/functions.py for how calculated and used
Datatype: float
IRS Form Location:
2013-20??: calculated variable

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:
2013-20??: calculated variable

Output Variable Name: c18300
Description: Sch A: State and local taxes deducted
Datatype: float
IRS Form Location:
2013-20??: calculated variable

Output Variable Name: c19200
Description: Sch A: Interest deducted
Datatype: float
IRS Form Location:
2013-20??: calculated variable

Output Variable Name: c19700
Description: Sch A: Charity contributions deducted
Datatype: float
IRS Form Location:
2013-20??: calculated variable

Output Variable Name: c20500
Description: Sch A: Net casualty or theft loss deducted
Datatype: float
IRS Form Location:
2013-20??: calculated variable

Output Variable Name: c20800
Description: Sch A: Net limited miscellaneous deductions deducted
Datatype: float
IRS Form Location:
2013-20??: calculated variable

Output Variable Name: c21040
Description: Itemized deductions that are phased out
Datatype: float
IRS Form Location:
2013-20??: calculated variable

Output Variable Name: c21060
Description: Itemized deductions before phase-out (zero for non-itemizers)
Datatype: float
IRS Form Location:
2013-20??: calculated variable

Output Variable Name: c23650
Description: search taxcalc/functions.py for how calculated and used
Datatype: float
IRS Form Location:
2013-20??: calculated variable

Output Variable Name: c59660
Description: search taxcalc/functions.py for how calculated and used
Datatype: float
IRS Form Location:
2013-20??: calculated variable

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:
2013-20??: calculated variable

Output Variable Name: care_deduction
Description: search taxcalc/functions.py for how calculated and used
Datatype: float
IRS Form Location:
2013-20??: calculated variable

Output Variable Name: combined
Description: Sum of iitax and payrolltax and lumpsum_tax
Datatype: float
IRS Form Location:
2013-20??: calculated variable

Output Variable Name: ctc_new
Description: search taxcalc/functions.py for how calculated and used
Datatype: float
IRS Form Location:
2013-20??: calculated variable

Output Variable Name: dep_credit
Description: Dependent Credit added on top of Child Tax Credit
Datatype: float
IRS Form Location:
2013-20??: calculated variable

Output Variable Name: dwks10
Description: search taxcalc/functions.py for how calculated and used
Datatype: float
IRS Form Location:
2013-20??: calculated variable

Output Variable Name: dwks13
Description: search taxcalc/functions.py for how calculated and used
Datatype: float
IRS Form Location:
2013-20??: calculated variable

Output Variable Name: dwks14
Description: search taxcalc/functions.py for how calculated and used
Datatype: float
IRS Form Location:
2013-20??: calculated variable

Output Variable Name: dwks19
Description: search taxcalc/functions.py for how calculated and used
Datatype: float
IRS Form Location:
2013-20??: calculated variable

Output Variable Name: e17500_capped
Description: Sch A: Medical expenses, capped as a decimal fraction of AGI
Datatype: float
IRS Form Location:
2013-20??: calculated variable

Output Variable Name: e18400_capped
Description: Sch A: State and local income taxes deductible, capped as a decimal fraction of AGI
Datatype: float
IRS Form Location:
2013-20??: calculated variable

Output Variable Name: e18500_capped
Description: Sch A: State and local real estate taxes deductible, capped as a decimal fraction of AGI
Datatype: float
IRS Form Location:
2013-20??: calculated variable

Output Variable Name: e19200_capped
Description: Sch A: Interest deduction deductible, capped as a decimal fraction of AGI
Datatype: float
IRS Form Location:
2013-20??: calculated variable

Output Variable Name: e19800_capped
Description: Sch A: Charity cash contributions deductible, capped as a decimal fraction of AGI
Datatype: float
IRS Form Location:
2013-20??: calculated variable

Output Variable Name: e20100_capped
Description: Sch A: Charity noncash contributions deductible, capped as a decimal fraction of AGI
Datatype: float
IRS Form Location:
2013-20??: calculated variable

Output Variable Name: e20400_capped
Description: Sch A: Gross miscellaneous deductions deductible, capped as a decimal fraction of AGI
Datatype: float
IRS Form Location:
2013-20??: calculated variable

Output Variable Name: earned
Description: search taxcalc/functions.py for how calculated and used
Datatype: float
IRS Form Location:
2013-20??: calculated variable

Output Variable Name: earned_p
Description: search taxcalc/functions.py for how calculated and used
Datatype: float
IRS Form Location:
2013-20??: calculated variable

Output Variable Name: earned_s
Description: search taxcalc/functions.py for how calculated and used
Datatype: float
IRS Form Location:
2013-20??: calculated variable

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: search taxcalc/functions.py for how calculated and used
Datatype: int
IRS Form Location:
2013-20??: calculated variable

Output Variable Name: expanded_income
Description: Broad income measure that includes benefit_value_total
Datatype: float
IRS Form Location:
2013-20??: calculated variable

Output Variable Name: fstax
Description: search taxcalc/functions.py for how calculated and used
Datatype: float
IRS Form Location:
2013-20??: calculated variable

Output Variable Name: g20500_capped
Description: Sch A: Gross casualty or theft loss deductible, capped as a decimal fraction of AGI
Datatype: float
IRS Form Location:
2013-20??: calculated variable

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: search taxcalc/functions.py for how calculated and used
Datatype: float
IRS Form Location:
2013-20??: calculated variable

Output Variable Name: invinc_ec_base
Description: search taxcalc/functions.py for how calculated and used
Datatype: float
IRS Form Location:
2013-20??: calculated variable

Output Variable Name: lumpsum_tax
Description: Lumpsum (or head) tax; appears as LSTAX variable in tc CLI minimal output
Datatype: float
IRS Form Location:
2013-20??: calculated variable

Output Variable Name: mtr_inctax
Description: Marginal income tax rate (in percentage terms) on extra taxpayer earnings (e00200p)
Datatype: float
IRS Form Location:
2013-20??: calculated variable

Output Variable Name: mtr_paytax
Description: Marginal payroll tax rate (in percentage terms) on extra taxpayer earnings (e00200p)
Datatype: float
IRS Form Location:
2013-20??: calculated variable

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:
2013-20??: calculated variable

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:
2013-20??: calculated variable

Output Variable Name: personal_refundable_credit
Description: Personal refundable credit
Datatype: float
IRS Form Location:
2013-20??: calculated variable

Output Variable Name: pre_c04600
Description: Personal exemption before phase-out
Datatype: float
IRS Form Location:
2013-20??: calculated variable

Output Variable Name: prectc
Description: search taxcalc/functions.py for how calculated and used
Datatype: float
IRS Form Location:
2013-20??: calculated variable

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:
2013-20??: calculated variable

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: search taxcalc/functions.py for how calculated and used
Datatype: float
IRS Form Location:
2013-20??: calculated variable

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: search taxcalc/functions.py for how calculated and used
Datatype: float
IRS Form Location:
2013-20??: calculated variable

Output Variable Name: taxable_ubi
Description: Amount of UBI benefit included in AGI
Datatype: float
IRS Form Location:
2013-20??: calculated variable

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: Universal Basic Income benefit for filing unit
Datatype: float
IRS Form Location:
2013-20??: calculated variable

Output Variable Name: ymod
Description: search taxcalc/functions.py for how calculated and used
Datatype: float
IRS Form Location:
2013-20??: calculated variable

Output Variable Name: ymod1
Description: search taxcalc/functions.py for how calculated and used
Datatype: float
IRS Form Location:
2013-20??: calculated variable

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Assumption 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 and to compute the consumption value of in-kind benefits. 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 assumption parameters can be used by the tc CLI, but only those with a TB Name appear in the TaxBrain GUI. All these assumption parameters control advanced features of Tax-Calculator, so understanding the source code that uses them is essential. Default values of most assumption parameters are zero and are 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. The benefit value consumption parameters have a default value of one, which implies the consumption value of the in-kind benefits is equal to the government cost of providing the benefits.

Section Contents

Consumption Parameters

Behavior Parameters

Growdiff Parameters

Growmodel Parameters

Consumption Parameters

Assumption 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

Assumption 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

Assumption 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

Assumption 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

Assumption Parameter — Consumption
tc Name: _BEN_housing_value
Long Name: Consumption value of housing benefits
Description: Consumption value per dollar of housing benefits, all of which are in-kind benefits.
Default Value:
2013: 1.0

Assumption Parameter — Consumption
tc Name: _BEN_snap_value
Long Name: Consumption value of SNAP benefits
Description: Consumption value per dollar of SNAP benefits, all of which are in-kind benefits.
Default Value:
2013: 1.0

Assumption Parameter — Consumption
tc Name: _BEN_tanf_value
Long Name: Consumption value of TANF benefits
Description: Consumption value per dollar of TANF benefits, some of which are cash benefits and some of which are in-kind benefits.
Default Value:
2013: 1.0

Assumption Parameter — Consumption
tc Name: _BEN_vet_value
Long Name: Consumption value of veterans benefits
Description: Consumption value per dollar of veterans benefits, some of which are in-kind benefits (only about 48% are cash benefits).
Default Value:
2013: 1.0

Assumption Parameter — Consumption
tc Name: _BEN_wic_value
Long Name: Consumption value of WIC benefits
Description: Consumption value per dollar of WIC benefits, all of which are in-kind benefits.
Default Value:
2013: 1.0

Assumption Parameter — Consumption
tc Name: _BEN_mcare_value
Long Name: Consumption value of Medicare benefits
Description: Consumption value per dollar of Medicare benefits, all of which are in-kind benefits.
Default Value:
2013: 1.0

Assumption Parameter — Consumption
tc Name: _BEN_mcaid_value
Long Name: Consumption value of Medicaid benefits
Description: Consumption value per dollar of Medicaid benefits, all of which are in-kind benefits.
Default Value:
2013: 1.0

Assumption Parameter — Consumption
tc Name: _BEN_other_value
Long Name: Consumption value of other benefits
Description: Consumption value per dollar of other benefits, some of which are in-kind benefits (somewhere between 52% and 76% are in-kind benefits).
Default Value:
2013: 1.0

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Behavior Parameters

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 — 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 — 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

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Growdiff Parameters

Assumption 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

Assumption 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

Assumption 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

Assumption 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. Note that non-zero values of this parameter will not affect historically known values of policy parameters.
Default Value:
2013: 0.0

Assumption 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

Assumption 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

Assumption 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

Assumption 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

Assumption 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

Assumption 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 e26270, k1bx14p, k1bx14s and e27200 for all values.
Default Value:
2013: 0.0

Assumption 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

Assumption 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

Assumption 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

Assumption 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, e87521 and cmbtp.
Default Value:
2013: 0.0

Assumption 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

Assumption 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. Note that non-zero values of this parameter will not affect historically known values of _SS_Earnings_c.
Default Value:
2013: 0.0

Growmodel Parameters

Assumption Parameter — Growmodel
tc Name: _active
Long Name: GrowModel is active
Description: True in any year implies GrowModel is active in all years.
Default Value:
2013: False

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