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defaults.json
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defaults.json
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{
"schema": {
"labels": {
"year": {
"type": "int",
"validators": {"range": {"min": 2013, "max": 2027}}
},
"marital_status": {
"type": "str",
"validators": {"choice": {"choices": ["single", "joint", "separate",
"headhousehold", "widow"]}}
},
"idedtype": {
"type": "str",
"validators": {"choice": {"choices": ["medical", "statelocal",
"realestate", "casualty",
"misc", "interest", "charity"]}}
},
"EIC": {
"type": "str",
"validators": {"choice": {"choices": ["0kids", "1kid",
"2kids", "3+kids"]}}
}
},
"additional_members": {
"section_1": {"type": "str", "number_dims": 0},
"section_2": {"type": "str", "number_dims": 0},
"section_3": {"type": "str", "number_dims": 0},
"irs_ref": {"type": "str", "number_dims": 0},
"start_year": {"type": "int", "number_dims": 0},
"cpi_inflatable": {"type": "bool", "number_dims": 0},
"cpi_inflated": {"type": "bool", "number_dims": 0}
}
},
"standard_deduction": {
"title": "Standard deduction amount",
"description": "Amount filing unit can use as a standard deduction.",
"section_1": "Standard Deduction",
"section_2": "Standard Deduction Amount",
"irs_ref": "Form 1040, line 8, instructions. ",
"notes": "",
"start_year": 2024,
"cpi_inflatable": true,
"cpi_inflated": true,
"type": "float",
"value": [
{"year": 2024, "marital_status": "single", "value": 13673.68},
{"year": 2024, "marital_status": "joint", "value": 27347.36},
{"year": 2024, "marital_status": "separate", "value": 13673.68},
{"year": 2024, "marital_status": "headhousehold", "value": 20510.52},
{"year": 2024, "marital_status": "widow", "value": 27347.36},
{"year": 2025, "marital_status": "single", "value": 13967.66},
{"year": 2025, "marital_status": "joint", "value": 27935.33},
{"year": 2025, "marital_status": "separate", "value": 13967.66},
{"year": 2025, "marital_status": "headhousehold", "value": 20951.49},
{"year": 2025, "marital_status": "widow", "value": 27935.33},
{"year": 2026, "marital_status": "single", "value": 7690.0},
{"year": 2026, "marital_status": "joint", "value": 15380.0},
{"year": 2026, "marital_status": "separate", "value": 7690.0},
{"year": 2026, "marital_status": "headhousehold", "value": 11323.0},
{"year": 2026, "marital_status": "widow", "value": 15380.0}],
"validators": {
"range": {
"min": 0,
"max": 9e+99
}
}
},
"social_security_tax_rate": {
"description": "Social Security FICA rate, including both employer and employee.",
"section_1": "Payroll Taxes",
"section_2": "Social Security FICA",
"irs_ref": "",
"notes": "",
"start_year": 2026,
"cpi_inflatable": false,
"cpi_inflated": false,
"value": [
{"year": 2024, "value": 0.124},
{"year": 2025, "value": 0.124},
{"year": 2026, "value": 0.124}
],
"title": "Social Security payroll tax rate",
"type": "float",
"validators": {
"range": {
"min": 0,
"max": 1
}
}
},
"ii_bracket_1": {
"title": "Personal income (regular/non-AMT/non-pass-through) tax bracket (upper threshold) 1",
"description": "Taxable income below this threshold is taxed at tax rate 1.",
"section_1": "Personal Income",
"section_2": "Regular: Non-AMT, Non-Pass-Through",
"irs_ref": "Form 1040, line 44, instruction (Schedule XYZ).",
"notes": "",
"start_year": 2013,
"cpi_inflatable": true,
"cpi_inflated": true,
"type": "float",
"value": [
{"year": 2024, "marital_status": "single", "value": 10853.48},
{"year": 2024, "marital_status": "joint", "value": 21706.97},
{"year": 2024, "marital_status": "separate", "value": 10853.48},
{"year": 2024, "marital_status": "headhousehold", "value": 15496.84},
{"year": 2024, "marital_status": "widow", "value": 21706.97},
{"year": 2025, "marital_status": "single", "value": 11086.83},
{"year": 2025, "marital_status": "joint", "value": 22173.66},
{"year": 2025, "marital_status": "separate", "value": 11086.83},
{"year": 2025, "marital_status": "headhousehold", "value": 15830.02},
{"year": 2025, "marital_status": "widow", "value": 22173.66},
{"year": 2026, "marital_status": "single", "value": 11293.0},
{"year": 2026, "marital_status": "joint", "value": 22585.0},
{"year": 2026, "marital_status": "separate", "value": 11293.0},
{"year": 2026, "marital_status": "headhousehold", "value": 16167.0},
{"year": 2026, "marital_status": "widow", "value": 22585.0}],
"validators": {
"range": {
"min": 0,
"max": "ii_bracket_2"
}
}
},
"ii_bracket_2": {
"title": "Personal income (regular/non-AMT/non-pass-through) tax bracket (upper threshold) 2",
"description": "Income below this threshold and above tax bracket 1 is taxed at tax rate 2.",
"section_1": "Personal Income",
"section_2": "Regular: Non-AMT, Non-Pass-Through",
"irs_ref": "Form 1040, line 11, instruction (Schedule XYZ).",
"notes": "",
"start_year": 2013,
"cpi_inflatable": true,
"cpi_inflated": true,
"type": "float",
"value": [
{"year": 2024, "marital_status": "single", "value": 44097.61},
{"year": 2024, "marital_status": "joint", "value": 88195.23},
{"year": 2024, "marital_status": "separate", "value": 44097.61},
{"year": 2024, "marital_status": "headhousehold", "value": 59024.71},
{"year": 2024, "marital_status": "widow", "value": 88195.23},
{"year": 2025, "marital_status": "single", "value": 45045.71},
{"year": 2025, "marital_status": "joint", "value": 90091.43},
{"year": 2025, "marital_status": "separate", "value": 45045.71},
{"year": 2025, "marital_status": "headhousehold", "value": 60293.74},
{"year": 2025, "marital_status": "widow", "value": 90091.43},
{"year": 2026, "marital_status": "single", "value": 45957.0},
{"year": 2026, "marital_status": "joint", "value": 91915.0},
{"year": 2026, "marital_status": "separate", "value": 45957.0},
{"year": 2026, "marital_status": "headhousehold", "value": 61519.0},
{"year": 2026, "marital_status": "widow", "value": 91915.0}],
"validators": {
"range": {
"min": "ii_bracket_1",
"max": 9e+99
}
}
}
}