diff --git a/RELEASES.md b/RELEASES.md index 01ac484b8..8eb25b029 100644 --- a/RELEASES.md +++ b/RELEASES.md @@ -13,6 +13,9 @@ Release 0.9.1 on 2017-??-?? - None **New Features** +- Add Form 1065 Schedule K-1 self-employment earnings to calculation of self-employment payroll taxes + [[#1438](https://github.com/open-source-economics/Tax-Calculator/pull/1438) + by Martin Holmer] - Improve calculation of sub-sample weights [[#1441](https://github.com/open-source-economics/Tax-Calculator/pull/1441) by Hank Doupe] @@ -49,7 +52,6 @@ Release 0.9.0 on 2017-06-14 by Martin Holmer] **Bug Fixes** - - Fix logic of gross casualty loss calculation by moving it out of Tax-Calculator and into the taxdata repository [[#1426](https://github.com/open-source-economics/Tax-Calculator/pull/1426) diff --git a/docs/index.html b/docs/index.html index e453cd403..6604e3866 100644 --- a/docs/index.html +++ b/docs/index.html @@ -966,7 +966,7 @@

Input Variables

of input variables that Tax-Calculator is programmed to use in its calculations.

-

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

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

Input Variable Name: FLPDYR
Description: Tax filing year
Datatype: int
IRS Form Location:
2013-2016: 1040

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

Input Variable Name: MIDR
Description: 1 if separately filing spouse itemizes; otherwise 0
Datatype: int
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
IRS Form Location:
2013-2016: private info

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

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

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

Input Variable Name: agi_bin
Description: Historical AGI category used in data extrapolation
Datatype: int
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
IRS Form Location:
2013-2016: 1040 line 39a

Input Variable Name: blind_spouse
Description: 1 if spouse is blind; otherwise 0
Datatype: int
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
IRS Form Location:
2013-2016: 6251 and 1040

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Input Variable Name: e02000
Description: Sch E rental, royalty, S-corp, etc, income/loss
Datatype: float
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
IRS Form Location:
2013-2016: 1040 line 18

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Input Variable Name: e07240
Description: Retirement savings contributions credit from Form 8880
Datatype: float
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
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
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
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
IRS Form Location:
2013-2013: 1040 line 53b
2014-2016: 1040 line 54b

Input Variable Name: e09700
Description: Recapture of Investment Credit
Datatype: float
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
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
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
IRS Form Location:
2013-2013: 1040 line 69
2014-2016: 1040 line 71

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

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

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

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

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

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

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

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

Input Variable Name: e24518
Description: Sch D: 28% Rate Gain or Loss
Datatype: float
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
Datatype: float
IRS Form Location:
2013-2016: 1040 Sch E line 32

Input Variable Name: e27200
Description: Sch E: Farm rent net income or loss
Datatype: float
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
IRS Form Location:
2013-2016: 2441 line 3

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

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

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

Input Variable Name: elderly_dependent
Description: 1 if filing unit has an elderly dependent; otherwise 0
Datatype: int
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
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
IRS Form Location:
2013-2016: 6251

Input Variable Name: filer
Description: 1 if filing unit in IRS-SOI PUF sample; 0 if from CPS sample
Datatype: int
IRS Form Location:
2013-2016: sample construction info

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

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

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

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

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

Input Variable Name: p08000
Description: Other tax credits (but not including Sch R credit)
Datatype: float
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
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
IRS Form Location:
2013-2016: 1040 Sch D line 15

Input Variable Name: p25470
Description: Sch E: Royalty depletion and/or rental depreciation
Datatype: float
IRS Form Location:
2013-2016: 1040 Sch E line 18

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

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

+

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

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

Input Variable Name: FLPDYR
Description: Tax filing year
Datatype: int
IRS Form Location:
2013-2016: 1040

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

Input Variable Name: MIDR
Description: 1 if separately filing spouse itemizes; otherwise 0
Datatype: int
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
IRS Form Location:
2013-2016: private info

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

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

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

Input Variable Name: agi_bin
Description: Historical AGI category used in data extrapolation
Datatype: int
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
IRS Form Location:
2013-2016: 1040 line 39a

Input Variable Name: blind_spouse
Description: 1 if spouse is blind; otherwise 0
Datatype: int
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
IRS Form Location:
2013-2016: 6251 and 1040

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Input Variable Name: e02000
Description: Sch E total rental, royalty, partnership, S-corporation, etc, income/loss (includes e26270 and e27200 and p25470)
Datatype: float
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
IRS Form Location:
2013-2016: 1040 line 18

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Input Variable Name: e07240
Description: Retirement savings contributions credit from Form 8880
Datatype: float
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
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
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
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
IRS Form Location:
2013-2013: 1040 line 53b
2014-2016: 1040 line 54b

Input Variable Name: e09700
Description: Recapture of Investment Credit
Datatype: float
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
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
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
IRS Form Location:
2013-2013: 1040 line 69
2014-2016: 1040 line 71

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

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

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

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

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

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

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

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

Input Variable Name: e24518
Description: Sch D: 28% Rate Gain or Loss
Datatype: float
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
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
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
IRS Form Location:
2013-2016: 2441 line 3

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

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

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

Input Variable Name: elderly_dependent
Description: 1 if filing unit has an elderly dependent; otherwise 0
Datatype: int
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
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
IRS Form Location:
2013-2016: 6251

Input Variable Name: filer
Description: 1 if filing unit in IRS-SOI PUF sample; 0 if from CPS sample
Datatype: int
IRS Form Location:
2013-2016: sample construction info

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

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

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

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

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

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

Input Variable Name: p08000
Description: Other tax credits (but not including Sch R credit)
Datatype: float
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
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
IRS Form Location:
2013-2016: 1040 Sch D line 15

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

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

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

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diff --git a/taxcalc/calculate.py b/taxcalc/calculate.py index 0b8f4ca7a..67e65e072 100644 --- a/taxcalc/calculate.py +++ b/taxcalc/calculate.py @@ -256,7 +256,7 @@ def mtr(self, variable_str='e00200p', 'e00650', qualified dividends (also included in e00600) 'e01400', federally-taxable IRA distribution; 'e01700', federally-taxable pension benefits; - 'e02000', Schedule E net income/loss + 'e02000', Schedule E total net income/loss 'e02400', all social security (OASDI) benefits; 'p22250', short-term capital gains; 'p23250', long-term capital gains; diff --git a/taxcalc/comparison/reform_results.txt b/taxcalc/comparison/reform_results.txt index 19f3cdecf..e602c207c 100644 --- a/taxcalc/comparison/reform_results.txt +++ b/taxcalc/comparison/reform_results.txt @@ -2,21 +2,21 @@ PAYROLL TAXES "" Increase the Social Security payroll tax rate by 1pts -Tax-Calculator,62.0,64.3,67.7,70.5 +Tax-Calculator,62.2,64.6,68.0,70.8 "" Increase the maximum taxable earnings (177500) for the social security payroll tax -Tax-Calculator,51.2,60.2,56.4,58.4 +Tax-Calculator,50.2,58.8,55.0,56.9 Budget Options,40,46,49,51 "" Increase the payroll tax rate for Medicare (HI) by 1pts -Tax-Calculator,75.0,78.5,81.9,85.3 +Tax-Calculator,74.7,78.1,81.6,84.9 Budget Options,73,77,82,87 "" Increase the Additional Medicare Tax exclusion by 10,000 -Tax-Calculator,-0.3,-0.3,-0.4,-0.4 +Tax-Calculator,-0.3,-0.3,-0.3,-0.4 "" Increase the Additional Medicare Tax rate by 0.1 pts -Tax-Calculator,0.8,0.9,1.0,1.1 +Tax-Calculator,0.8,0.9,0.9,1.0 "" SOCIAL SECURITY TAXABILITY "" @@ -28,7 +28,7 @@ Budget Options,35,37,38,40 ADJUSTMENTS "" Net exclusion of KEOGH plan -Tax-Calculator,7.5,7.8,8.1,8.4 +Tax-Calculator,7.6,7.8,8.1,8.4 Tax Expenditure,9,10,11,16 "" Deduction for student loans @@ -36,10 +36,10 @@ Tax-Calculator,1.7,1.8,1.9,2.0 Tax Expenditure,2,2,2,2 "" Eliminate adjustment for self-employment tax -Tax-Calculator,4.2,4.3,4.7,5.0 +Tax-Calculator,4.2,4.5,4.9,5.2 "" Eliminate adjustment for self-employed health insurance -Tax-Calculator,6.0,6.1,6.3,6.4 +Tax-Calculator,6.0,6.2,6.3,6.4 "" Eliminate adjustment for alimony payments Tax-Calculator,2.1,2.2,2.3,2.4 @@ -50,7 +50,7 @@ Tax-Calculator,0.1,0.1,0.1,0.1 EXEMPTION "" Increase personal and dependent exemption amount by 1000 -Tax-Calculator,-32.4,-34.5,-39.1,-40.6 +Tax-Calculator,-32.4,-34.5,-39.1,-40.5 "" Increase personal exemption phaseout starting AGI by 10,000 Tax-Calculator,-0.1,-0.1,-0.1,-0.2 @@ -77,11 +77,11 @@ Tax-Calculator,69.6,74.9,80.1,84.7 Tax Expenditure,75,82,88,93 "" Both real estate and state and local -Tax-Calculator,101.2,107.2,113.0,118.5 +Tax-Calculator,101.2,107.1,113.0,118.5 Tax Expenditure,75,82,88,93 "" State & Local -Tax-Calculator,66.9,70.3,73.9,77.4 +Tax-Calculator,66.8,70.3,73.9,77.3 Tax Expenditure,59,63,67,71 "" Medical @@ -93,7 +93,7 @@ Tax-Calculator,0.5,0.5,0.5,0.5 Tax Expenditure,0,0,0,0 "" Charitable -Tax-Calculator,46.8,49.5,52.0,54.3 +Tax-Calculator,46.8,49.5,52.0,54.2 Tax Expenditure,46,47,48,50 "" Decrease AGI floor for miscellaneous expenses by 1 pts @@ -109,7 +109,7 @@ Increase Itemized Deduction phaseout rate by 1 pts Tax-Calculator,4.3,4.5,4.7,4.9 "" limit the tax value of ID to 6% of AGI -Tax-Calculator,20.0,21.0,22.1,23.1 +Tax-Calculator,20.0,21.0,22.1,23.2 Budget Options,11,9,8,7 "" CAPITAL GAIN @@ -124,11 +124,11 @@ Budget Options,5,5,5,6 REGULAR TAXES "" Increase each bracket rate by 1% -Tax-Calculator,58.8,61.3,64.0,66.5 +Tax-Calculator,58.8,61.2,63.9,66.5 Budget Options,56,60,65,69 "" Increase top 4 rates by 1% -Tax-Calculator,14.2,14.7,15.3,15.8 +Tax-Calculator,14.2,14.7,15.3,15.7 Budget Options,11,12,14,15 "" Increase top 2 rates by 1% @@ -148,12 +148,12 @@ Tax-Calculator,-2.6,-3.3,-4.2,-4.3 Alternative Minimum Tax "" Increase exemption phaseout rate by 2 pts -Tax-Calculator,2.7,3.0,3.1,3.3 +Tax-Calculator,2.7,3.0,3.2,3.3 "" Alternative Minimum Tax "" Increase AMT rate under the surtax threshold by 2 pts -Tax-Calculator,28.4,30.4,32.2,33.6 +Tax-Calculator,28.4,30.4,32.3,33.6 "" Alternative Minimum Tax "" @@ -166,7 +166,7 @@ Tax-Calculator,-0.5,-0.7,-0.9,-0.9 NONREFUNDABLE CREDIT "" Total expenditure from child tax credit -Tax-Calculator,51.2,50.6,50.0,49.4 +Tax-Calculator,51.1,50.6,49.9,49.4 Tax Expenditure,57,57,57,57 "" Increase Child Tax Credit phaseout rate by 1 pts @@ -178,7 +178,7 @@ Tax-Calculator,-0.2,-0.2,-0.2,-0.2 REFUNDABLE CREDIT "" Earned income tax credit, total -Tax-Calculator,65.7,65.0,64.9,66.3 +Tax-Calculator,65.5,64.8,64.8,66.3 Tax Expenditure,70,71,72,70 "" Increase EITC phaseout rate by 1 pts @@ -188,10 +188,10 @@ Increase EITC phaseout starting AGI by 1000 Tax-Calculator,-2.1,-2.7,-3.3,-3.4 "" Increase Maximum EITC allowed by 100 -Tax-Calculator,-2.1,-3.1,-4.3,-4.4 +Tax-Calculator,-2.0,-3.1,-4.2,-4.4 "" Increase additional child tax credit rate by 2 pts -Tax-Calculator,-0.7,-0.6,-0.6,-0.6 +Tax-Calculator,-0.7,-0.7,-0.7,-0.6 "" Decrease additional child tax credit minimum number of child to two Tax-Calculator,0.0,0.0,0.0,0.0 diff --git a/taxcalc/functions.py b/taxcalc/functions.py index 409b8e305..ec730abc4 100644 --- a/taxcalc/functions.py +++ b/taxcalc/functions.py @@ -19,15 +19,15 @@ @iterate_jit(nopython=True) def EI_PayrollTax(SS_Earnings_c, e00200, e00200p, e00200s, FICA_ss_trt, FICA_mc_trt, ALD_SelfEmploymentTax_hc, - e00900p, e00900s, e02100p, e02100s, + e00900p, e00900s, e02100p, e02100s, k1bx14p, k1bx14s, payrolltax, ptax_was, setax, c03260, ptax_oasdi, sey, earned, earned_p, earned_s): """ Compute part of total OASDI+HI payroll taxes and earned income variables. """ # compute sey and its individual components - sey_p = e00900p + e02100p - sey_s = e00900s + e02100s + sey_p = e00900p + e02100p + k1bx14p + sey_s = e00900s + e02100s + k1bx14s sey = sey_p + sey_s # total self-employment income for filing unit # compute taxable earnings for OASDI FICA ('was' denotes 'wage and salary') diff --git a/taxcalc/records.py b/taxcalc/records.py index 8d51ece16..fd9a40e93 100644 --- a/taxcalc/records.py +++ b/taxcalc/records.py @@ -117,7 +117,7 @@ def __init__(self, self._read_data(data, exact_calculations) # check that three sets of split-earnings variables have valid values msg = 'expression "{0} == {0}p + {0}s" is not true for every record' - tol = 0.010001 # handles "%.2f" rounding error + tol = 0.020001 # handles "%.2f" rounding errors if not np.allclose(self.e00200, (self.e00200p + self.e00200s), rtol=0.0, atol=tol): raise ValueError(msg.format('e00200')) @@ -329,6 +329,8 @@ def _blowup(self, year): self.p25470 *= ASCHEI self.e26270 *= ASCHEI self.e27200 *= ASCHEI + self.k1bx14p *= ASCHEI + self.k1bx14s *= ASCHEI # MISCELLANOUS SCHEDULES self.e07600 *= ATXPY self.e32800 *= ATXPY diff --git a/taxcalc/records_variables.json b/taxcalc/records_variables.json index 0dfbf0e0f..954fad137 100644 --- a/taxcalc/records_variables.json +++ b/taxcalc/records_variables.json @@ -154,7 +154,7 @@ }, "e02000": { "type": "float", - "desc": "Sch E rental, royalty, S-corp, etc, income/loss", + "desc": "Sch E total rental, royalty, partnership, S-corporation, etc, income/loss (includes e26270 and e27200 and p25470)", "form": {"2013-2016": "1040 line 17"} }, "e02100": { @@ -338,12 +338,12 @@ }, "e26270": { "type": "float", - "desc": "Sch E: Combined partnership and S-corporation net income/loss", + "desc": "Sch E: Combined partnership and S-corporation net income/loss (includes k1bx14p and k1bx14s amounts and is included in e02000)", "form": {"2013-2016": "1040 Sch E line 32"} }, "e27200": { "type": "float", - "desc": "Sch E: Farm rent net income or loss", + "desc": "Sch E: Farm rent net income or loss (included in e02000)", "form": {"2013-2016": "1040 Sch E line 40"} }, "e32800": { @@ -386,13 +386,23 @@ "desc": "1 if filing unit in IRS-SOI PUF sample; 0 if from CPS sample", "form": {"2013-2016": "sample construction info"} }, + "k1bx14p": { + "type": "float", + "desc": "Partner self-employment earnings/loss for taxpayer (included in e26270 total)", + "form": {"2013-2016": "1065 (Schedule K-1) box 14"} + }, + "k1bx14s": { + "type": "float", + "desc": "Partner self-employment earnings/loss for spouse (included in e26270 total)", + "form": {"2013-2016": "1065 (Schedule K-1) box 14"} + }, "n24": { "type": "int", "desc": "Number of children eligible for Child Tax Credit", "form": {"2013-2016": "imputed from CPS data"} }, "nu05": { - "type": "float", + "type": "int", "desc": "Number of dependents under 5 years old", "form": {"2013-2016": "imputed from CPS data"} }, @@ -434,7 +444,7 @@ }, "p25470": { "type": "float", - "desc": "Sch E: Royalty depletion and/or rental depreciation", + "desc": "Sch E: Royalty depletion and/or rental depreciation (included in e02000)", "form": {"2013-2016": "1040 Sch E line 18"} }, "p87521": { diff --git a/taxcalc/tests/pufcsv_agg_expect.txt b/taxcalc/tests/pufcsv_agg_expect.txt index 4b6f489df..4aebe20d9 100644 --- a/taxcalc/tests/pufcsv_agg_expect.txt +++ b/taxcalc/tests/pufcsv_agg_expect.txt @@ -1,23 +1,23 @@ 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 Returns (#m) 162.5 162.2 164.4 167.1 170.1 172.9 175.4 177.7 179.9 182.2 -AGI ($b) 9,327.8 10,021.5 10,546.0 11,022.9 11,445.3 11,876.7 12,282.3 12,720.8 13,220.5 13,764.9 -Itemizers (#m) 42.1 42.0 42.8 43.9 44.6 45.4 46.0 46.6 47.2 47.7 -Itemized Deduction ($b) 1,091.5 1,105.2 1,159.7 1,218.1 1,269.7 1,329.3 1,387.9 1,452.0 1,522.0 1,595.1 -Standard Deduction Filers (#m) 108.1 107.7 108.9 110.1 111.9 113.6 115.2 116.5 117.8 119.2 -Standard Deduction ($b) 918.3 925.2 951.0 962.5 985.9 1,023.6 1,061.6 1,100.0 1,139.1 1,179.4 -Personal Exemption ($b) 1,114.6 1,114.0 1,137.0 1,162.0 1,173.9 1,212.4 1,251.9 1,292.0 1,333.4 1,375.8 -Taxable Income ($b) 6,650.8 7,341.8 7,770.9 8,160.1 8,502.2 8,814.2 9,098.3 9,408.8 9,774.8 10,180.8 -Regular Tax ($b) 1,360.7 1,534.2 1,620.7 1,704.0 1,777.5 1,840.2 1,896.6 1,958.3 2,034.4 2,120.6 -AMT Income ($b) 8,787.0 9,485.9 9,983.0 10,429.6 10,827.8 11,229.4 11,606.2 12,012.9 12,477.4 12,985.4 -AMT Liability ($b) 36.4 38.7 40.8 43.3 45.7 47.9 50.1 52.6 55.2 58.3 -AMT Filers (#m) 4.5 4.8 5.1 5.4 5.7 5.8 5.9 6.0 6.1 6.2 -Tax before Credits ($b) 1,397.0 1,572.8 1,661.5 1,747.3 1,823.3 1,888.1 1,946.7 2,010.8 2,089.6 2,178.9 -Refundable Credits ($b) 99.9 97.9 98.2 97.2 96.8 98.4 100.3 102.2 104.0 105.6 -Nonrefundable Credits ($b) 73.1 73.7 73.8 74.0 74.8 75.4 75.8 76.1 76.9 78.0 +AGI ($b) 9,326.9 10,020.7 10,545.0 11,021.7 11,444.0 11,875.2 12,280.7 12,719.3 13,218.9 13,763.2 +Itemizers (#m) 42.1 42.0 42.8 43.9 44.6 45.4 46.0 46.5 47.2 47.7 +Itemized Deduction ($b) 1,091.5 1,105.2 1,159.6 1,218.2 1,269.7 1,329.3 1,387.7 1,451.9 1,522.0 1,595.1 +Standard Deduction Filers (#m) 108.1 107.7 108.8 110.1 111.9 113.6 115.1 116.5 117.8 119.1 +Standard Deduction ($b) 918.2 925.0 950.7 962.2 985.7 1,023.3 1,061.4 1,099.7 1,138.8 1,179.1 +Personal Exemption ($b) 1,114.5 1,113.8 1,136.7 1,161.7 1,173.7 1,212.2 1,251.6 1,291.7 1,333.1 1,375.5 +Taxable Income ($b) 6,649.9 7,341.0 7,769.9 8,158.9 8,500.8 8,812.8 9,096.8 9,407.3 9,773.2 10,179.2 +Regular Tax ($b) 1,360.5 1,534.0 1,620.5 1,703.7 1,777.2 1,839.9 1,896.3 1,957.9 2,034.1 2,120.3 +AMT Income ($b) 8,786.1 9,485.0 9,982.0 10,428.2 10,826.5 11,227.9 11,604.7 12,011.3 12,475.9 12,983.7 +AMT Liability ($b) 36.4 38.7 40.9 43.4 45.8 47.9 50.2 52.6 55.3 58.3 +AMT Filers (#m) 4.5 4.8 5.1 5.5 5.7 5.8 5.9 6.0 6.1 6.3 +Tax before Credits ($b) 1,396.9 1,572.7 1,661.4 1,747.1 1,823.1 1,887.8 1,946.4 2,010.5 2,089.3 2,178.6 +Refundable Credits ($b) 99.4 97.4 97.9 97.1 96.7 98.3 100.3 102.2 104.0 105.6 +Nonrefundable Credits ($b) 73.2 73.8 73.9 74.1 74.9 75.4 75.8 76.2 76.9 78.0 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 39.2 44.2 47.6 48.5 49.5 50.2 51.6 53.6 55.8 -Ind Income Tax ($b) 1,254.0 1,440.4 1,533.7 1,623.6 1,700.2 1,763.8 1,820.8 1,884.1 1,962.4 2,051.1 -Payroll Taxes ($b) 923.0 956.6 997.6 1,037.6 1,090.5 1,136.0 1,178.4 1,221.2 1,268.1 1,318.1 -Combined Liability ($b) 2,176.9 2,397.0 2,531.3 2,661.3 2,790.6 2,899.8 2,999.2 3,105.3 3,230.5 3,369.2 -With Income Tax <= 0 (#m) 70.6 70.1 70.1 70.4 70.8 71.8 72.7 73.5 74.2 74.7 -With Combined Tax <= 0 (#m) 40.3 40.5 40.8 41.2 41.7 42.5 43.2 44.0 44.5 45.0 +Ind Income Tax ($b) 1,254.2 1,440.7 1,533.8 1,623.5 1,700.0 1,763.5 1,820.5 1,883.8 1,962.0 2,050.7 +Payroll Taxes ($b) 924.4 957.8 999.1 1,039.6 1,092.6 1,138.4 1,180.8 1,223.7 1,270.7 1,320.7 +Combined Liability ($b) 2,178.6 2,398.4 2,532.9 2,663.2 2,792.6 2,901.9 3,001.3 3,107.5 3,232.7 3,371.4 +With Income Tax <= 0 (#m) 70.6 70.1 70.1 70.4 70.8 71.7 72.7 73.4 74.1 74.7 +With Combined Tax <= 0 (#m) 40.5 40.7 41.1 41.5 41.9 42.7 43.5 43.7 44.3 44.8 diff --git a/taxcalc/tests/pufcsv_mtr_expect.txt b/taxcalc/tests/pufcsv_mtr_expect.txt index 17af9deac..64409743a 100644 --- a/taxcalc/tests/pufcsv_mtr_expect.txt +++ b/taxcalc/tests/pufcsv_mtr_expect.txt @@ -5,56 +5,56 @@ PTAX mtr histogram bin edges: ITAX mtr histogram bin edges: [-1.0, -0.3, -0.2, -0.1, 0.0, 0.1, 0.2, 0.3, 0.4, 0.5, 1.0] PTAX and ITAX mtr histogram bin counts for e00200p: -215525 : 0 30186 0 0 0 0 0 179507 5832 0 -215525 : 4555 101 1849 11493 34791 66944 45063 27990 22094 645 +215525 : 0 30324 0 0 0 0 0 180117 5084 0 +215525 : 5003 105 1747 11294 34520 66930 45037 28123 22114 652 PTAX and ITAX mtr histogram bin counts for e00200s: -108115 : 0 16590 0 0 0 0 0 80472 11053 0 -108115 : 952 34 659 3233 12143 28369 23930 20195 18149 451 +108115 : 0 14748 0 0 0 0 0 83207 10160 0 +108115 : 979 33 651 3161 12126 28352 23899 20478 17988 448 PTAX and ITAX mtr histogram bin counts for e00900p: -215525 : 13253 27641 0 0 0 0 0 174631 0 0 -215525 : 4555 101 1847 11389 47933 56400 51464 26405 15138 293 +215525 : 20799 25348 0 0 0 0 0 169378 0 0 +215525 : 5003 105 1746 11158 47533 56438 51408 24431 17388 315 PTAX and ITAX mtr histogram bin counts for e00300: 215525 : 215525 0 0 0 0 0 0 0 0 0 -215525 : 0 0 0 0 51913 67965 41567 27828 25595 657 +215525 : 0 0 0 0 51813 67962 41599 27856 25633 662 PTAX and ITAX mtr histogram bin counts for e00400: 215525 : 215525 0 0 0 0 0 0 0 0 0 -215525 : 0 0 0 0 201573 7671 6145 103 27 6 +215525 : 0 0 0 0 201493 7700 6194 104 28 6 PTAX and ITAX mtr histogram bin counts for e00600: 215525 : 215525 0 0 0 0 0 0 0 0 0 -215525 : 0 0 0 0 51913 67965 41567 27828 25595 657 +215525 : 0 0 0 0 51813 67962 41599 27856 25633 662 PTAX and ITAX mtr histogram bin counts for e00650: 215525 : 215525 0 0 0 0 0 0 0 0 0 -215525 : 0 0 10 68 120824 42213 51424 579 384 23 +215525 : 0 0 11 66 120743 42219 51499 579 386 22 PTAX and ITAX mtr histogram bin counts for e01400: 215525 : 215525 0 0 0 0 0 0 0 0 0 -215525 : 0 0 0 0 51914 67998 44907 28313 21750 643 +215525 : 0 0 0 0 51814 67996 44935 28360 21771 649 PTAX and ITAX mtr histogram bin counts for e01700: 215525 : 215525 0 0 0 0 0 0 0 0 0 -215525 : 0 0 0 0 51924 67988 44907 28313 21750 643 +215525 : 0 0 0 0 51824 67986 44935 28360 21771 649 PTAX and ITAX mtr histogram bin counts for e02000: 215525 : 215525 0 0 0 0 0 0 0 0 0 -215525 : 0 0 0 0 51913 67965 41567 27828 25595 657 +215525 : 0 0 0 0 51813 67962 41599 27856 25633 662 PTAX and ITAX mtr histogram bin counts for e02400: 215525 : 215525 0 0 0 0 0 0 0 0 0 -215525 : 0 0 0 0 93416 40347 51388 29506 754 114 +215525 : 0 0 0 0 93391 40345 51388 29529 756 116 PTAX and ITAX mtr histogram bin counts for p22250: 215525 : 215525 0 0 0 0 0 0 0 0 0 -215525 : 0 0 1 0 74041 65761 40051 20620 14678 373 +215525 : 0 0 1 0 73942 65768 40090 20639 14709 376 PTAX and ITAX mtr histogram bin counts for p23250: 215525 : 215525 0 0 0 0 0 0 0 0 0 -215525 : 0 0 5 39 138509 36986 34687 2230 3026 43 +215525 : 0 0 5 38 138426 37020 34726 2236 3031 43 PTAX and ITAX mtr histogram bin counts for e18500: 215525 : 215525 0 0 0 0 0 0 0 0 0 -215525 : 22475 22967 17786 6741 145556 0 0 0 0 0 +215525 : 22517 22925 17762 6762 145559 0 0 0 0 0 PTAX and ITAX mtr histogram bin counts for e19200: 215525 : 215525 0 0 0 0 0 0 0 0 0 -215525 : 33432 28971 18001 4950 130171 0 0 0 0 0 +215525 : 33478 28942 17979 4968 130158 0 0 0 0 0 PTAX and ITAX mtr histogram bin counts for e26270: 215525 : 215525 0 0 0 0 0 0 0 0 0 -215525 : 0 0 0 0 51914 67998 44907 28313 21750 643 +215525 : 0 0 0 0 51814 67996 44935 28360 21771 649 PTAX and ITAX mtr histogram bin counts for e19800: 215525 : 215525 0 0 0 0 0 0 0 0 0 -215525 : 33291 28636 17923 4925 130750 0 0 0 0 0 +215525 : 33336 28604 17903 4942 130740 0 0 0 0 0 PTAX and ITAX mtr histogram bin counts for e20100: 215525 : 215525 0 0 0 0 0 0 0 0 0 -215525 : 33232 28594 17871 4915 130913 0 0 0 0 0 +215525 : 33277 28562 17851 4932 130903 0 0 0 0 0 diff --git a/taxcalc/tests/test_records.py b/taxcalc/tests/test_records.py index c348cafea..c76aaedf1 100644 --- a/taxcalc/tests/test_records.py +++ b/taxcalc/tests/test_records.py @@ -65,15 +65,15 @@ def test_correct_Records_instantiation_sample(puf_1991, weights_1991): @pytest.mark.parametrize("csv", [ ( u'RECID,MARS,e00200,e00200p,e00200s\n' - u'1, 2, 200000, 200000, 0.02\n' + u'1, 2, 200000, 200000, 0.03\n' ), ( u'RECID,MARS,e00900,e00900p,e00900s\n' - u'1, 2, 200000, 200000, 0.02\n' + u'1, 2, 200000, 200000, 0.03\n' ), ( u'RECID,MARS,e02100,e02100p,e02100s\n' - u'1, 2, 200000, 200000, 0.02\n' + u'1, 2, 200000, 200000, 0.03\n' ), ( u'RxCID,MARS\n'