Merge pull request #1328 from martinholmer/fix-summary-tables

Fix calculated-variable documentation and fix diagnostic table

taxcalc/functions.py

@@ -1294,21 +1294,22 @@ def AdditionalCTC(n24, prectc, earned, c07220, ptax_was,
 
 @iterate_jit(nopython=True)
 def C1040(c05800, c07180, c07200, c07220, c07230, c07240, c07260, c07300,
-          c07400, c07600, c08000, e09700, e09800, e09900, niit,
+          c07400, c07600, c08000, e09700, e09800, e09900, niit, othertaxes,
           c07100, c09200, dep_credit):
     """
-    C1040 function computes total nonrefundable credits, c07100, and
+    C1040 function computes total used nonrefundable credits, c07100,
+                            othertaxes, and
                             income tax before refundable credits, c09200
     """
-    # total nonrefundable credits (2015 Form 1040, line 55)
+    # total used nonrefundable credits (as computed in NonrefundableCredits)
     c07100 = (c07180 + c07200 + c07600 + c07300 + c07400 + c07220 + c08000 +
               c07230 + c07240 + c07260 + dep_credit)
-    # tax after credits (2015 Form 1040, line 56)
+    # tax after credits (2016 Form 1040, line 56)
     tax_net_nonrefundable_credits = max(0., c05800 - c07100)
-    # tax before refundable credits
+    # tax (including othertaxes) before refundable credits
     othertaxes = e09700 + e09800 + e09900 + niit
     c09200 = othertaxes + tax_net_nonrefundable_credits
-    return (c07100, c09200)
+    return (c07100, othertaxes, c09200)
 
 
 @iterate_jit(nopython=True)

taxcalc/records_variables.json

@@ -507,7 +507,12 @@
       "desc": "2 when MARS is 2 (married filing jointly); otherwise 1",
       "form": {"2013-2016": "1040 lines 1-5"}
     },
-
+    "othertaxes": {
+      "type": "float",
+      "desc": "Other taxes: sum of niit, e09700, e09800 and e09900 (included in c09200)",
+      "form": {"2013-2013": "sum of 1040 lines 57 through 60",
+               "2014-2016": "sum of 1040 lines 58 through 62"}
+    },
     "payrolltax": {
       "type": "float",
       "desc": "Total (employee + employer) payroll tax liability; appears as PAYTAX variable in tc CLI minimal output (payrolltax = ptax_was + setax + ptax_amc)",
@@ -607,8 +612,9 @@
     },
     "c07100": {
       "type": "float",
-      "desc": "Total potential non-refundable credits whose use is limited by tax liability; non-refundable credits actually used equals c05800 minus c09200",
-      "form": {}
+      "desc": "Total non-refundable credits used to reduce positive tax liability",
+      "form": {"2013-2013": "1040 line 46 minus 1040 line 55",
+               "2014-2016": "1040 line 47 minus 1040 line 56"}
     },
     "c07180": {
       "type": "float",
@@ -666,9 +672,9 @@
     },
     "c09200": {
       "type": "float",
-      "desc": "Income tax liability after non-refundable credits are used, but before refundable credits are applied",
-      "form": {"2013-2013": "1040 line 55",
-               "2014-2016": "1040 line 56"}
+      "desc": "Income tax liability (including othertaxes) after non-refundable credits are used, but before refundable credits are applied",
+      "form": {"2013-2013": "1040 line 61",
+               "2014-2016": "1040 line 63"}
     },
     "c09600": {
       "type": "float",

taxcalc/tests/pufcsv_agg_expect.txt

@@ -7,14 +7,15 @@ Standard Deduction Filers (#m)    108.4    108.0    109.1    110.2    111.9    1
 Standard Deduction ($b)           930.1    937.4    963.1    974.0    996.2  1,034.2  1,073.2  1,110.4  1,150.7  1,192.6
 Personal Exemption ($b)         1,117.1  1,116.3  1,139.0  1,164.0  1,175.7  1,214.4  1,254.3  1,295.0  1,336.5  1,378.9
 Taxable Income ($b)             6,645.6  7,336.8  7,765.5  8,154.1  8,492.6  8,802.4  9,086.9  9,391.8  9,759.9 10,169.2
-Regular Tax ($b)                1,459.8  1,673.9  1,788.2  1,883.6  1,956.6  2,017.9  2,074.0  2,136.6  2,217.9  2,311.8
+Regular Tax ($b)                1,359.0  1,533.2  1,623.7  1,705.9  1,777.1  1,837.0  1,892.8  1,952.0  2,028.3  2,116.0
 AMT Income ($b)                 8,783.4  9,482.4  9,979.1 10,425.8 10,822.0 11,222.6 11,599.3 12,005.1 12,471.6 12,980.1
 AMT Liability ($b)                 36.5     38.6     40.4     42.7     44.9     47.2     49.6     51.5     54.3     57.6
 AMT Filers (#m)                     4.5      4.8      5.0      5.3      5.6      5.7      5.8      5.9      6.1      6.2
 Tax before Credits ($b)         1,395.5  1,571.8  1,664.1  1,748.6  1,822.0  1,884.2  1,942.4  2,003.6  2,082.6  2,173.6
 Refundable Credits ($b)            99.6     97.6     97.7     96.8     96.5     98.3    100.4    102.1    104.1    105.8
 Nonrefundable Credits ($b)         72.9     73.4     73.7     73.8     74.6     75.0     75.5     76.0     76.7     77.8
 Reform Surtaxes ($b)                0.0      0.0      0.0      0.0      0.0      0.0      0.0      0.0      0.0      0.0
+Other Taxes ($b)                   29.9     39.1     44.7     48.0     48.8     49.5     50.0     51.4     53.2     55.4
 Ind Income Tax ($b)             1,253.0  1,439.9  1,537.4  1,625.9  1,699.8  1,760.4  1,816.6  1,876.8  1,955.2  2,045.5
 Payroll Taxes ($b)                924.4    958.3    999.5  1,039.7  1,093.5  1,139.2  1,181.1  1,224.9  1,271.6  1,321.1
 Combined Liability ($b)         2,177.4  2,398.2  2,536.9  2,665.6  2,793.3  2,899.5  2,997.7  3,101.7  3,226.7  3,366.6

taxcalc/tests/test_pufcsv.py

@@ -202,6 +202,9 @@ def test_mtr(tests_path, puf_path):
                                crs.payrolltax)
             assert np.allclose(crs.c21060 - crs.c21040, crs.c04470)
             assert np.allclose(crs.taxbc + crs.c09600, crs.c05800)
+            assert np.allclose(crs.c05800 + crs.othertaxes - crs.c07100,
+                               crs.c09200)
+            assert np.allclose(crs.c09200 - crs.refund, crs.iitax)
         if var_str == 'e00200s':
             # only MARS==2 filing units have valid MTR values
             mtr_ptax = mtr_ptax[calc.records.MARS == 2]

taxcalc/tests/test_utils.py

@@ -672,7 +672,7 @@ def test_multiyear_diagnostic_table_wo_behv(records_2009):
     adt = multiyear_diagnostic_table(calc, 1)
     # extract combined liabilities as a float and
     # adopt units of the raw calculator data in liabilities_x
-    liabilities_y = adt.iloc[18].tolist()[0] * 1000000000
+    liabilities_y = adt.iloc[19].tolist()[0] * 1000000000
     npt.assert_almost_equal(liabilities_x, liabilities_y, 2)
 
 
@@ -698,7 +698,7 @@ def test_multiyear_diagnostic_table_w_behv(records_2009):
     adt = multiyear_diagnostic_table(calc_behv, 1)
     # extract combined liabilities as a float and
     # adopt units of the raw calculator data in liabilities_x
-    liabilities_y = adt.iloc[18].tolist()[0] * 1000000000
+    liabilities_y = adt.iloc[19].tolist()[0] * 1000000000
     npt.assert_almost_equal(liabilities_x, liabilities_y, 2)
 
 

taxcalc/utils.py

@@ -26,24 +26,24 @@
 
 
 STATS_COLUMNS = ['expanded_income', 'c00100', 'standard',
-                 'c04470', 'c04600', 'c04800', 'c05200', 'c62100', 'c09600',
-                 'c05800', 'c09200', 'refund', 'c07100', 'iitax',
+                 'c04470', 'c04600', 'c04800', 'taxbc', 'c62100', 'c09600',
+                 'c05800', 'othertaxes', 'refund', 'c07100', 'iitax',
                  'payrolltax', 'combined', 's006']
 
 # Items in the TABLE_COLUMNS list below correspond to the items in the
 # TABLE_LABELS list below; this correspondence allows us to use TABLE_LABELS
 # to map a label to the correct column in our distribution tables.
 TABLE_COLUMNS = ['s006', 'c00100', 'num_returns_StandardDed', 'standard',
-                 'num_returns_ItemDed', 'c04470', 'c04600', 'c04800', 'c05200',
+                 'num_returns_ItemDed', 'c04470', 'c04600', 'c04800', 'taxbc',
                  'c62100', 'num_returns_AMT', 'c09600', 'c05800', 'c07100',
-                 'c09200', 'refund', 'iitax', 'payrolltax', 'combined']
+                 'othertaxes', 'refund', 'iitax', 'payrolltax', 'combined']
 
 TABLE_LABELS = ['Returns', 'AGI', 'Standard Deduction Filers',
                 'Standard Deduction', 'Itemizers',
                 'Itemized Deduction', 'Personal Exemption',
                 'Taxable Income', 'Regular Tax', 'AMTI', 'AMT Filers', 'AMT',
                 'Tax before Credits', 'Non-refundable Credits',
-                'Tax before Refundable Credits', 'Refundable Credits',
+                'Other Taxes', 'Refundable Credits',
                 'Individual Income Tax Liabilities', 'Payroll Tax Liablities',
                 'Combined Payroll and Individual Income Tax Liabilities']
 
@@ -576,7 +576,7 @@ def diagnostic_table_odict(recs):
     val = (recs.c04800 * recs.s006).sum()
     odict['Taxable Income ($b)'] = val * in_billions
     # regular tax liability
-    val = (recs.c05200 * recs.s006).sum()
+    val = (recs.taxbc * recs.s006).sum()
     odict['Regular Tax ($b)'] = val * in_billions
     # AMT taxable income
     odict['AMT Income ($b)'] = (recs.c62100 * recs.s006).sum() * in_billions
@@ -596,6 +596,9 @@ def diagnostic_table_odict(recs):
     # reform surtaxes (part of federal individual income tax liability)
     val = (recs.surtax * recs.s006).sum()
     odict['Reform Surtaxes ($b)'] = val * in_billions
+    # other taxes on Form 1040
+    val = (recs.othertaxes * recs.s006).sum()
+    odict['Other Taxes ($b)'] = val * in_billions
     # federal individual income tax liability
     val = (recs.iitax * recs.s006).sum()
     odict['Ind Income Tax ($b)'] = val * in_billions