- - 2.1.0 (2019-05-09) + + 2.2.0 (2019-05-20)
diff --git a/docs/index.htmx b/docs/index.htmx index bec7b054d..6700df254 100644 --- a/docs/index.htmx +++ b/docs/index.htmx @@ -77,8 +77,8 @@- - 2.1.0 (2019-05-09) + + 2.2.0 (2019-05-20)
diff --git a/docs/mtr.png b/docs/mtr.png index 29c20f1f5..220651cee 100644 Binary files a/docs/mtr.png and b/docs/mtr.png differ diff --git a/docs/pch.png b/docs/pch.png index 8208f54de..d24773d05 100644 Binary files a/docs/pch.png and b/docs/pch.png differ diff --git a/docs/uguide.html b/docs/uguide.html index b290806f9..2f26e8a46 100644 --- a/docs/uguide.html +++ b/docs/uguide.html @@ -874,7 +874,7 @@Above The Line Deductions — Misc. Adjustment Haircuts
tc Name: ALD_StudentLoan_hc
TB Name: Adjustment for student loan interest haircut
Description: This decimal fraction can be applied to limit the student loan interest adjustment allowed.
Notes: The final adjustment amount will be (1-Haircut)*StudentLoanInterest.
Has An Effect When Using: PUF data: True CPS data: True
Can Be Inflation Indexed: False Is Inflation Indexed: False
Value Type: real
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 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
Value Type: real
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 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
Value Type: real
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 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
Value Type: real
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 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
Value Type: real
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 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
Value Type: real
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
Value Type: real
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
Value Type: real
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 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
Value Type: real
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 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
Value Type: real
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 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
Value Type: real
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
Value Type: real
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
Valid Range: min = 0 and max = 1
Out-of-Range Action: stop
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
Value Type: real
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 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
Value Type: real
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 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
Value Type: real
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 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
Value Type: real
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 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
Value Type: real
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 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
Value Type: real
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
Value Type: real
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
Value Type: real
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 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
Value Type: real
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 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
Value Type: real
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 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
Value Type: real
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
Value Type: real
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 1.0
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
Value Type: real
Known Values:
2013: 0.0
2014: 0.0
2015: 0.0
2016: 0.0
2017: 0.0
2018: 0.0
Valid Range: min = 0 and max = 1
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
Value Type: real
Known Values:
for: [single, mjoint, mseparate, headhh, 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: [255600.0, 511200.0, 255600.0, 255600.0, 511200.0]
2020: [260354.16, 520708.32, 260354.16, 260354.16, 520708.32]
2021: [266420.41, 532840.82, 266420.41, 266420.41, 532840.82]
2022: [272521.44, 545042.88, 272521.44, 272521.44, 545042.88]
2023: [278734.93, 557469.86, 278734.93, 278734.93, 557469.86]
2024: [284894.97, 569789.94, 284894.97, 284894.97, 569789.94]
2025: [290906.25, 581812.51, 290906.25, 290906.25, 581812.51]
2026: [9e+99, 9e+99, 9e+99, 9e+99, 9e+99]
Valid Range: min = 0 and max = 9e+99
Out-of-Range Action: stop
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 adult)
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 adult 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: data_source
Description: 1 if unit is created primarily from IRS-SOI PUF data; 0 if created primarily from CPS data (not used in tax-calculation logic)
Datatype: int
Availability: taxdata_puf
IRS Form Location:
2013-2016: sample construction info
Input Variable Name: e00200
Description: Wages, salaries, and tips for filing unit net of pension contributions
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 7
Input Variable Name: e00200p
Description: Wages, salaries, and tips for taxpayer net of pension contributions (pencon_p)
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 7 component
Input Variable Name: e00200s
Description: Wages, salaries, and tips for spouse net of pension contributions (pencon_s)
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 7 component
Input Variable Name: e00300
Description: Taxable interest income
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 8a
Input Variable Name: e00400
Description: Tax-exempt interest income
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 8b
Input Variable Name: e00600
Description: Ordinary dividends included in AGI
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 9a
Input Variable Name: e00650
Description: Qualified dividends included in ordinary dividends
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 9b
Input Variable Name: e00700
Description: Taxable refunds of state and local income taxes
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2016: 1040 line 10
Input Variable Name: e00800
Description: Alimony received
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 11
Input Variable Name: e00900
Description: Sch C business net profit/loss for filing unit
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 12
Input Variable Name: e00900p
Description: Sch C business net profit/loss for taxpayer
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 12 component
Input Variable Name: e00900s
Description: Sch C business net profit/loss for spouse
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 12 component
Input Variable Name: e01100
Description: Capital gain distributions not reported on Sch D
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 13
Input Variable Name: e01200
Description: Other net gain/loss from Form 4797
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2016: 1040 line 14
Input Variable Name: e01400
Description: Taxable IRA distributions
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 15b
Input Variable Name: e01500
Description: Total pensions and annuities
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 16a
Input Variable Name: e01700
Description: Taxable pensions and annuities
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 16b
Input Variable Name: e02000
Description: Sch E total rental, royalty, partnership, S-corporation, etc, income/loss (includes e26270 and e27200)
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2016: 1040 line 17
Input Variable Name: e02100
Description: Farm net income/loss for filing unit from Sch F
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 18
Input Variable Name: e02100p
Description: Farm net income/loss for taxpayer
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 18 component
Input Variable Name: e02100s
Description: Farm net income/loss for spouse
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 18 component
Input Variable Name: e02300
Description: Unemployment insurance benefits
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 19
Input Variable Name: e02400
Description: Total social security (OASDI) benefits
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 20a
Input Variable Name: e03150
Description: Total deductible IRA contributions
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 32
Input Variable Name: e03210
Description: Student loan interest
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 33
Input Variable Name: e03220
Description: Educator expenses
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2016: 1040 line 23
Input Variable Name: e03230
Description: Tuition and fees from Form 8917
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2016: 1040 line 34
Input Variable Name: e03240
Description: Domestic production activities from Form 8903
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 35
Input Variable Name: e03270
Description: Self-employed health insurance deduction
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 29
Input Variable Name: e03290
Description: Health savings account deduction from Form 8889
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2016: 1040 line 25
Input Variable Name: e03300
Description: Contributions to SEP, SIMPLE and qualified plans
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 28
Input Variable Name: e03400
Description: Penalty on early withdrawal of savings
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2016: 1040 line 30
Input Variable Name: e03500
Description: Alimony paid
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2016: 1040 line 31a
Input Variable Name: e07240
Description: Retirement savings contributions credit from Form 8880
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2013: 1040 line 50
2014-2016: 1040 line 51
Input Variable Name: e07260
Description: Residential energy credit from Form 5695
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2013: 1040 line 52
2014-2016: 1040 line 53
Input Variable Name: e07300
Description: Foreign tax credit from Form 1116
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2013: 1040 line 47
2014-2016: 1040 line 48
Input Variable Name: e07400
Description: General business credit from Form 3800
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2013: 1040 line 53a
2014-2016: 1040 line 54a
Input Variable Name: e07600
Description: Prior year minimum tax credit from Form 8801
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2013: 1040 line 53b
2014-2016: 1040 line 54b
Input Variable Name: e09700
Description: Recapture of Investment Credit
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2015: 4255 line 15
2016-2016: 4255 line 20
Input Variable Name: e09800
Description: Unreported payroll taxes from Form 4137 or 8919
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2013: 1040 line 57
2014-2016: 1040 line 58
Input Variable Name: e09900
Description: Penalty tax on qualified retirement plans
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2013: 1040 line 58
2014-2016: 1040 line 59
Input Variable Name: e11200
Description: Excess payroll (FICA/RRTA) tax withheld
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2013: 1040 line 69
2014-2016: 1040 line 71
Input Variable Name: e17500
Description: Itemizable medical and dental expenses. WARNING: this variable is zero below the floor in PUF data.
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 Sch A line 1
Input Variable Name: e18400
Description: Itemizable state and local income/sales taxes
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 Sch A line 5
Input Variable Name: e18500
Description: Itemizable real-estate taxes paid
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 Sch A line 6
Input Variable Name: e19200
Description: Itemizable interest paid
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 Sch A line 15
Input Variable Name: e19800
Description: Itemizable charitable giving: cash/check contributions. WARNING: this variable is already capped in PUF data.
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 Sch A line 16
Input Variable Name: e20100
Description: Itemizable charitable giving: other than cash/check contributions. WARNING: this variable is already capped in PUF data.
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 Sch A line 17
Input Variable Name: e20400
Description: Itemizable miscellaneous deductions. WARNING: this variable is zero below the floor in PUF data.
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 Sch A line 24
Input Variable Name: e24515
Description: Sch D: Un-Recaptured Section 1250 Gain
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2016: 1040 Sch D line 19
Input Variable Name: e24518
Description: Sch D: 28% Rate Gain or Loss
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2016: 1040 Sch D line 18
Input Variable Name: e26270
Description: Sch E: Combined partnership and S-corporation net income/loss (includes k1bx14p and k1bx14s amounts and is included in e02000)
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2016: 1040 Sch E line 32
Input Variable Name: e27200
Description: Sch E: Farm rent net income or loss (included in e02000)
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2016: 1040 Sch E line 40
Input Variable Name: e32800
Description: Child/dependent-care expenses for qualifying persons from Form 2441
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 2441 line 3
Input Variable Name: e58990
Description: Investment income elected amount from Form 4952
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2016: 4952 line 4g
Input Variable Name: e62900
Description: Alternative Minimum Tax foreign tax credit from Form 6251
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2016: 6251 line 32
Input Variable Name: e87521
Description: Total tentative AmOppCredit amount for all students
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2016: 8863 Part I line 1 and 8863 Part III line 30
Input Variable Name: e87530
Description: Adjusted qualified lifetime learning expenses for all students
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2016: 8863 Part I line 10 and 8863 Part III line 31
Input Variable Name: elderly_dependents
Description: number of dependents age 65+ in filing unit excluding taxpayer and spouse
Datatype: int
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: imputed from CPS data; not used in tax law
Input Variable Name: f2441
Description: number of child/dependent-care qualifying persons
Datatype: int
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 2441 line 2b
Input Variable Name: f6251
Description: 1 if Form 6251 (AMT) attached to return; otherwise 0
Datatype: int
Availability: taxdata_puf
IRS Form Location:
2013-2016: 6251
Input Variable Name: ffpos
Description: CPS family identifier within household (not used in tax-calculation logic)
Datatype: int
Availability: taxdata_cps
IRS Form Location:
2013-2016: sample construction info
Input Variable Name: fips
Description: FIPS state code (not used in tax-calculation logic)
Datatype: int
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: sample construction info
Input Variable Name: g20500
Description: Itemizable gross (before 10% AGI disregard) casualty or theft loss
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2016: 1040 Sch A line 20 before disregard subtracted
Input Variable Name: h_seq
Description: CPS household sequence number (not used in tax-calculation logic)
Datatype: int
Availability: taxdata_cps
IRS Form Location:
2013-2016: sample construction info
Input Variable Name: housing_ben
Description: Imputed housing benefits
Datatype: float
Availability: taxdata_cps
IRS Form Location:
2014-20??: imputed using the C-TAM model
Input Variable Name: k1bx14p
Description: Partner self-employment earnings/loss for taxpayer (included in e26270 total)
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2016: 1065 (Schedule K-1) box 14
Input Variable Name: k1bx14s
Description: Partner self-employment earnings/loss for spouse (included in e26270 total)
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2016: 1065 (Schedule K-1) box 14
Input Variable Name: mcaid_ben
Description: Imputed Medicaid benefits expressed as the actuarial value of Medicaid health insurance
Datatype: float
Availability: taxdata_cps
IRS Form Location:
2014-20??: imputed using the C-TAM model
Input Variable Name: mcare_ben
Description: Imputed Medicare benefits expressed as the actuarial value of Medicare health insurance
Datatype: float
Availability: taxdata_cps
IRS Form Location:
2014-20??: imputed using the C-TAM model
Input Variable Name: n1820
Description: Number of people age 18-20 years old in the filing unit
Datatype: int
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: imputed from CPS data
Input Variable Name: n21
Description: Number of people 21 years old or older in the filing unit
Datatype: int
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: imputed from CPS data
Input Variable Name: n24
Description: Number of children who are Child-Tax-Credit eligible, one condition for which is being under age 17
Datatype: int
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: imputed from CPS data
Input Variable Name: nu05
Description: Number of dependents under 5 years old
Datatype: int
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: imputed from CPS data
Input Variable Name: nu13
Description: Number of dependents under 13 years old
Datatype: int
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: imputed from CPS data
Input Variable Name: nu18
Description: Number of people under 18 years old in the filing unit
Datatype: int
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: imputed from CPS data
Input Variable Name: other_ben
Description: Non-imputed benefits
Datatype: float
Availability: taxdata_cps
IRS Form Location:
2014-20??: determined using government benefit program data
Input Variable Name: p08000
Description: Other tax credits (but not including Sch R credit)
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2013: 1040 line 53
2014-2016: 1040 line 54
Input Variable Name: p22250
Description: Sch D: Net short-term capital gains/losses
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2016: 1040 Sch D line 7
Input Variable Name: p23250
Description: Sch D: Net long-term capital gains/losses
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2016: 1040 Sch D line 15
Input Variable Name: pencon_p
Description: Contributions to defined-contribution pension plans for taxpayer
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: Imputed using IRS tabulations of Form W-2 sample
Input Variable Name: pencon_s
Description: Contributions to defined-contribution pension plans for spouse
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: Imputed using IRS tabulations of Form W-2 sample
Input Variable Name: s006
Description: Filing unit sampling weight; appears as WEIGHT variable in tc CLI minimal output
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: not used in filing unit tax calculations
Input Variable Name: snap_ben
Description: Imputed SNAP benefits
Datatype: float
Availability: taxdata_cps
IRS Form Location:
2014-20??: imputed using the C-TAM model
Input Variable Name: ssi_ben
Description: Imputed SSI benefits
Datatype: float
Availability: taxdata_cps
IRS Form Location:
2014-20??: imputed using the C-TAM model
Input Variable Name: tanf_ben
Description: Imputed TANF benefits
Datatype: float
Availability: taxdata_cps
IRS Form Location:
2014-20??: imputed using the C-TAM model
Input Variable Name: vet_ben
Description: Imputed Veteran's benefits
Datatype: float
Availability: taxdata_cps
IRS Form Location:
2014-20??: imputed using the C-TAM model
Input Variable Name: wic_ben
Description: Imputed WIC benefits
Datatype: float
Availability: taxdata_cps
IRS Form Location:
2014-20??: imputed using the C-TAM model
Input Variable Name: DSI
Description: 1 if claimed as dependent on another return; otherwise 0
Datatype: integer
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: integer
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: integer
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: integer
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: integer
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: integer
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: integer
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: integer
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 adult)
Datatype: integer
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 adult if present)
Datatype: integer
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: integer
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: integer
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: integer
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: real
Availability: taxdata_puf
IRS Form Location:
2013-2016: 6251 and 1040
Input Variable Name: data_source
Description: 1 if unit is created primarily from IRS-SOI PUF data; 0 if created primarily from CPS data (not used in tax-calculation logic)
Datatype: integer
Availability: taxdata_puf
IRS Form Location:
2013-2016: sample construction info
Input Variable Name: e00200
Description: Wages, salaries, and tips for filing unit net of pension contributions
Datatype: real
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 7
Input Variable Name: e00200p
Description: Wages, salaries, and tips for taxpayer net of pension contributions (pencon_p)
Datatype: real
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 7 component
Input Variable Name: e00200s
Description: Wages, salaries, and tips for spouse net of pension contributions (pencon_s)
Datatype: real
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 7 component
Input Variable Name: e00300
Description: Taxable interest income
Datatype: real
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 8a
Input Variable Name: e00400
Description: Tax-exempt interest income
Datatype: real
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 8b
Input Variable Name: e00600
Description: Ordinary dividends included in AGI
Datatype: real
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: real
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: real
Availability: taxdata_puf
IRS Form Location:
2013-2016: 1040 line 10
Input Variable Name: e00800
Description: Alimony received
Datatype: real
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: real
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: real
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: real
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: real
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: real
Availability: taxdata_puf
IRS Form Location:
2013-2016: 1040 line 14
Input Variable Name: e01400
Description: Taxable IRA distributions
Datatype: real
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 15b
Input Variable Name: e01500
Description: Total pensions and annuities
Datatype: real
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 16a
Input Variable Name: e01700
Description: Taxable pensions and annuities
Datatype: real
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: real
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: real
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: real
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: real
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 18 component
Input Variable Name: e02300
Description: Unemployment insurance benefits
Datatype: real
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 19
Input Variable Name: e02400
Description: Total social security (OASDI) benefits
Datatype: real
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 20a
Input Variable Name: e03150
Description: Total deductible IRA contributions
Datatype: real
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 32
Input Variable Name: e03210
Description: Student loan interest
Datatype: real
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 33
Input Variable Name: e03220
Description: Educator expenses
Datatype: real
Availability: taxdata_puf
IRS Form Location:
2013-2016: 1040 line 23
Input Variable Name: e03230
Description: Tuition and fees from Form 8917
Datatype: real
Availability: taxdata_puf
IRS Form Location:
2013-2016: 1040 line 34
Input Variable Name: e03240
Description: Domestic production activities from Form 8903
Datatype: real
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 35
Input Variable Name: e03270
Description: Self-employed health insurance deduction
Datatype: real
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: real
Availability: taxdata_puf
IRS Form Location:
2013-2016: 1040 line 25
Input Variable Name: e03300
Description: Contributions to SEP, SIMPLE and qualified plans
Datatype: real
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: real
Availability: taxdata_puf
IRS Form Location:
2013-2016: 1040 line 30
Input Variable Name: e03500
Description: Alimony paid
Datatype: real
Availability: taxdata_puf
IRS Form Location:
2013-2016: 1040 line 31a
Input Variable Name: e07240
Description: Retirement savings contributions credit from Form 8880
Datatype: real
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: real
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: real
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: real
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: real
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: real
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: real
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: real
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: real
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: real
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: real
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: real
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 Sch A line 6
Input Variable Name: e19200
Description: Itemizable interest paid
Datatype: real
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: real
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: real
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: real
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: real
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: real
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: real
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: real
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: real
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: real
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: real
Availability: taxdata_puf
IRS Form Location:
2013-2016: 6251 line 32
Input Variable Name: e87521
Description: Total tentative AmOppCredit amount for all students
Datatype: real
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: real
Availability: taxdata_puf
IRS Form Location:
2013-2016: 8863 Part I line 10 and 8863 Part III line 31
Input Variable Name: elderly_dependents
Description: number of dependents age 65+ in filing unit excluding taxpayer and spouse
Datatype: integer
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: integer
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: integer
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: integer
Availability: 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: integer
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: real
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: integer
Availability: taxdata_cps
IRS Form Location:
2013-2016: sample construction info
Input Variable Name: housing_ben
Description: Imputed housing benefits
Datatype: real
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: real
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: real
Availability: taxdata_puf
IRS Form Location:
2013-2016: 1065 (Schedule K-1) box 14
Input Variable Name: mcaid_ben
Description: Imputed Medicaid benefits expressed as the actuarial value of Medicaid health insurance
Datatype: real
Availability: taxdata_cps
IRS Form Location:
2014-20??: imputed using the C-TAM model
Input Variable Name: mcare_ben
Description: Imputed Medicare benefits expressed as the actuarial value of Medicare health insurance
Datatype: real
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: integer
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: integer
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: integer
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: integer
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: integer
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: integer
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: imputed from CPS data
Input Variable Name: other_ben
Description: Non-imputed benefits
Datatype: real
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: real
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: real
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: real
Availability: taxdata_puf
IRS Form Location:
2013-2016: 1040 Sch D line 15
Input Variable Name: pencon_p
Description: Contributions to defined-contribution pension plans for taxpayer
Datatype: real
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: Imputed using IRS tabulations of Form W-2 sample
Input Variable Name: pencon_s
Description: Contributions to defined-contribution pension plans for spouse
Datatype: real
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: Imputed using IRS tabulations of Form W-2 sample
Input Variable Name: s006
Description: Filing unit sampling weight; appears as WEIGHT variable in tc CLI minimal output
Datatype: real
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: real
Availability: taxdata_cps
IRS Form Location:
2014-20??: imputed using the C-TAM model
Input Variable Name: ssi_ben
Description: Imputed SSI benefits
Datatype: real
Availability: taxdata_cps
IRS Form Location:
2014-20??: imputed using the C-TAM model
Input Variable Name: tanf_ben
Description: Imputed TANF benefits
Datatype: real
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: real
Availability: taxdata_cps
IRS Form Location:
2014-20??: imputed using the C-TAM model
Input Variable Name: wic_ben
Description: Imputed WIC benefits
Datatype: real
Availability: taxdata_cps
IRS Form Location:
2014-20??: imputed using the C-TAM model
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/calcfunctions.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/calcfunctions.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/calcfunctions.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/calcfunctions.py for how calculated and used
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: c07260
Description: search taxcalc/calcfunctions.py for how calculated and used
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: c07300
Description: search taxcalc/calcfunctions.py for how calculated and used
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: c07400
Description: search taxcalc/calcfunctions.py for how calculated and used
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: c07600
Description: search taxcalc/calcfunctions.py for how calculated and used
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: c08000
Description: search taxcalc/calcfunctions.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 (component of pre-limitation c21060 total)
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: c18300
Description: Sch A: State and local taxes plus real estate taxes deducted (component of pre-limitation c21060 total)
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: c19200
Description: Sch A: Interest deducted (component of pre-limitation c21060 total)
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: c19700
Description: Sch A: Charity contributions deducted (component of pre-limitation c21060 total)
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: c20500
Description: Sch A: Net casualty or theft loss deducted (component of pre-limitation c21060 total)
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: c20800
Description: Sch A: Net limited miscellaneous deductions deducted (component of pre-limitation c21060 total)
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/calcfunctions.py for how calculated and used
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: c59660
Description: search taxcalc/calcfunctions.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/calcfunctions.py for how calculated and used
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: charity_credit
Description: Credit for charitable giving
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: codtc_limited
Description: search taxcalc/calcfunctions.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/calcfunctions.py for how calculated and used
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: dwks10
Description: search taxcalc/calcfunctions.py for how calculated and used
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: dwks13
Description: search taxcalc/calcfunctions.py for how calculated and used
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: dwks14
Description: search taxcalc/calcfunctions.py for how calculated and used
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: dwks19
Description: search taxcalc/calcfunctions.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/calcfunctions.py for how calculated and used
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: earned_p
Description: search taxcalc/calcfunctions.py for how calculated and used
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: earned_s
Description: search taxcalc/calcfunctions.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/calcfunctions.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/calcfunctions.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/calcfunctions.py for how calculated and used
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: invinc_ec_base
Description: search taxcalc/calcfunctions.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: odc
Description: Other Dependent Credit
Datatype: float
IRS Form Location:
2013-20??: calculated variable
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: 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/calcfunctions.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/calcfunctions.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/calcfunctions.py for how calculated and used
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: ymod1
Description: search taxcalc/calcfunctions.py for how calculated and used
Datatype: float
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: aftertax_income
Description: After tax income is equal to expanded_income minus combined
Datatype: real
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: benefit_cost_total
Description: Government cost of all benefits received by tax unit
Datatype: real
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: real
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: c00100
Description: Adjusted Gross Income (AGI)
Datatype: real
IRS Form Location:
2013-2016: 1040 line 37
Output Variable Name: c01000
Description: search taxcalc/calcfunctions.py for how calculated and used
Datatype: real
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: c02500
Description: Social security (OASDI) benefits included in AGI
Datatype: real
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: real
IRS Form Location:
2013-2016: 1040 line 36
Output Variable Name: c03260
Description: search taxcalc/calcfunctions.py for how calculated and used
Datatype: real
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: c04470
Description: Itemized deductions after phase-out (zero for non-itemizers)
Datatype: real
IRS Form Location:
2013-2016: 1040 line 40
Output Variable Name: c04600
Description: Personal exemptions after phase-out
Datatype: real
IRS Form Location:
2013-2016: 1040 line 42
Output Variable Name: c04800
Description: Regular taxable income
Datatype: real
IRS Form Location:
2013-2016: 1040 line 43
Output Variable Name: c05200
Description: Tax amount from Sch X,Y,X tables
Datatype: real
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: c05700
Description: search taxcalc/calcfunctions.py for how calculated and used
Datatype: real
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: real
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: real
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: real
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: real
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: c07220
Description: Child tax credit (adjusted) from Form 8812
Datatype: real
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: real
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/calcfunctions.py for how calculated and used
Datatype: real
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: c07260
Description: search taxcalc/calcfunctions.py for how calculated and used
Datatype: real
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: c07300
Description: search taxcalc/calcfunctions.py for how calculated and used
Datatype: real
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: c07400
Description: search taxcalc/calcfunctions.py for how calculated and used
Datatype: real
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: c07600
Description: search taxcalc/calcfunctions.py for how calculated and used
Datatype: real
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: c08000
Description: search taxcalc/calcfunctions.py for how calculated and used
Datatype: real
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: real
IRS Form Location:
2013-2013: 1040 line 61
2014-2016: 1040 line 63
Output Variable Name: c09600
Description: Alternative Minimum Tax (AMT) liability
Datatype: real
IRS Form Location:
2013-2016: 1040 line 45
Output Variable Name: c10960
Description: American Opportunity Credit refundable amount from Form 8863
Datatype: real
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: real
IRS Form Location:
2013-2013: 1040 line 65
2014-2016: 1040 line 67
Output Variable Name: c17000
Description: Sch A: Medical expenses deducted (component of pre-limitation c21060 total)
Datatype: real
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: c18300
Description: Sch A: State and local taxes plus real estate taxes deducted (component of pre-limitation c21060 total)
Datatype: real
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: c19200
Description: Sch A: Interest deducted (component of pre-limitation c21060 total)
Datatype: real
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: c19700
Description: Sch A: Charity contributions deducted (component of pre-limitation c21060 total)
Datatype: real
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: c20500
Description: Sch A: Net casualty or theft loss deducted (component of pre-limitation c21060 total)
Datatype: real
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: c20800
Description: Sch A: Net limited miscellaneous deductions deducted (component of pre-limitation c21060 total)
Datatype: real
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: c21040
Description: Itemized deductions that are phased out
Datatype: real
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: c21060
Description: Itemized deductions before phase-out (zero for non-itemizers)
Datatype: real
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: c23650
Description: search taxcalc/calcfunctions.py for how calculated and used
Datatype: real
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: c59660
Description: search taxcalc/calcfunctions.py for how calculated and used
Datatype: real
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: c62100
Description: Alternative Minimum Tax (AMT) taxable income
Datatype: real
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: real
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: care_deduction
Description: search taxcalc/calcfunctions.py for how calculated and used
Datatype: real
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: charity_credit
Description: Credit for charitable giving
Datatype: real
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: codtc_limited
Description: search taxcalc/calcfunctions.py for how calculated and used
Datatype: real
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: combined
Description: Sum of iitax and payrolltax and lumpsum_tax
Datatype: real
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: ctc_new
Description: search taxcalc/calcfunctions.py for how calculated and used
Datatype: real
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: dwks10
Description: search taxcalc/calcfunctions.py for how calculated and used
Datatype: real
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: dwks13
Description: search taxcalc/calcfunctions.py for how calculated and used
Datatype: real
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: dwks14
Description: search taxcalc/calcfunctions.py for how calculated and used
Datatype: real
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: dwks19
Description: search taxcalc/calcfunctions.py for how calculated and used
Datatype: real
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: real
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: real
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: real
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: real
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: real
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: real
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: real
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: earned
Description: search taxcalc/calcfunctions.py for how calculated and used
Datatype: real
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: earned_p
Description: search taxcalc/calcfunctions.py for how calculated and used
Datatype: real
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: earned_s
Description: search taxcalc/calcfunctions.py for how calculated and used
Datatype: real
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: eitc
Description: Earned Income Credit
Datatype: real
IRS Form Location:
2013-2013: 1040 line 64a
2014-2016: 1040 line 66a
Output Variable Name: exact
Description: search taxcalc/calcfunctions.py for how calculated and used
Datatype: integer
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: expanded_income
Description: Broad income measure that includes benefit_value_total
Datatype: real
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: fstax
Description: search taxcalc/calcfunctions.py for how calculated and used
Datatype: real
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: real
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: real
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/calcfunctions.py for how calculated and used
Datatype: real
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: invinc_ec_base
Description: search taxcalc/calcfunctions.py for how calculated and used
Datatype: real
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: real
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: real
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: real
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: niit
Description: Net Investment Income Tax from Form 8960
Datatype: real
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: real
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: num
Description: 2 when MARS is 2 (married filing jointly); otherwise 1
Datatype: integer
IRS Form Location:
2013-2016: 1040 lines 1-5
Output Variable Name: odc
Description: Other Dependent Credit
Datatype: real
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: othertaxes
Description: Other taxes: sum of niit, e09700, e09800 and e09900 (included in c09200)
Datatype: real
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: real
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: real
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: personal_refundable_credit
Description: Personal refundable credit
Datatype: real
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: pre_c04600
Description: Personal exemption before phase-out
Datatype: real
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: ptax_amc
Description: Additional Medicare Tax from Form 8959 (included in payrolltax)
Datatype: real
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: real
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: real
IRS Form Location:
2013-2013: OASDHI FICA
2014-2016: OASDHI FICA
Output Variable Name: refund
Description: Total refundable income tax credits
Datatype: real
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: sep
Description: 2 when MARS is 3 (married filing separately); otherwise 1
Datatype: integer
IRS Form Location:
2013-2016: 1040 lines 1-5
Output Variable Name: setax
Description: Self-employment tax
Datatype: real
IRS Form Location:
2013-2013: 1040 line 56
2014-2016: 1040 line 57
Output Variable Name: sey
Description: search taxcalc/calcfunctions.py for how calculated and used
Datatype: real
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: standard
Description: Standard deduction (zero for itemizers)
Datatype: real
IRS Form Location:
2013-2016: 1040 line 40
Output Variable Name: surtax
Description: search taxcalc/calcfunctions.py for how calculated and used
Datatype: real
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: taxable_ubi
Description: Amount of UBI benefit included in AGI
Datatype: real
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: taxbc
Description: Regular tax on regular taxable income before credits
Datatype: real
IRS Form Location:
2013-2016: 1040 line 44
Output Variable Name: ubi
Description: Universal Basic Income benefit for filing unit
Datatype: real
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: ymod
Description: search taxcalc/calcfunctions.py for how calculated and used
Datatype: real
IRS Form Location:
2013-20??: calculated variable
Output Variable Name: ymod1
Description: search taxcalc/calcfunctions.py for how calculated and used
Datatype: real
IRS Form Location:
2013-20??: calculated variable