/
records_variables.json
1194 lines (1193 loc) · 41.4 KB
/
records_variables.json
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{
"read": {
"DSI": {
"type": "int",
"desc": "1 if claimed as dependent on another return; otherwise 0",
"form": {"2013-2016": "1040 line 6a"},
"availability": "taxdata_puf, taxdata_cps"
},
"EIC": {
"type": "int",
"desc": "number of EIC qualifying children (range: 0 to 3)",
"form": {"2013-2016": "1040 Sch EIC"},
"availability": "taxdata_puf, taxdata_cps"
},
"FLPDYR": {
"type": "int",
"desc": "Calendar year for which taxes are calculated",
"form": {"2013-2016": "1040"},
"availability": "taxdata_puf, taxdata_cps"
},
"MARS": {
"required": true,
"type": "int",
"desc": "Filing (marital) status: line number of the checked box [1=single, 2=joint, 3=separate, 4=household-head, 5=widow(er)]",
"form": {"2013-2016": "1040 lines 1-5"},
"availability": "taxdata_puf, taxdata_cps"
},
"MIDR": {
"type": "int",
"desc": "1 if separately filing spouse itemizes; otherwise 0",
"form": {"2013-2016": "1040 line 39b"},
"availability": "taxdata_puf"
},
"RECID": {
"required": true,
"type": "int",
"desc": "Unique numeric identifier for filing unit; appears as RECID variable in tc CLI minimal output",
"form": {"2013-2016": "private info"},
"availability": "taxdata_puf, taxdata_cps"
},
"XTOT": {
"type": "int",
"desc": "Total number of exemptions for filing unit",
"form": {"2013-2016": "1040 line 6d"},
"availability": "taxdata_puf, taxdata_cps"
},
"age_head": {
"type": "int",
"desc": "Age in years of taxpayer (i.e. primary adult)",
"form": {"2013-2016": "imputed from CPS data"},
"availability": "taxdata_puf, taxdata_cps"
},
"age_spouse": {
"type": "int",
"desc": "Age in years of spouse (i.e. secondary adult if present)",
"form": {"2013-2016": "imputed from CPS data"},
"availability": "taxdata_puf, taxdata_cps"
},
"agi_bin": {
"type": "int",
"desc": "Historical AGI category used in data extrapolation",
"form": {"2013-2016": "not used in tax calculations"},
"availability": "taxdata_puf, taxdata_cps"
},
"blind_head": {
"type": "int",
"desc": "1 if taxpayer is blind; otherwise 0",
"form": {"2013-2016": "1040 line 39a"},
"availability": "taxdata_puf, taxdata_cps"
},
"blind_spouse": {
"type": "int",
"desc": "1 if spouse is blind; otherwise 0",
"form": {"2013-2016": "1040 line 39a"},
"availability": "taxdata_puf, taxdata_cps"
},
"cmbtp": {
"type": "float",
"desc": "Estimate of income on (AMT) Form 6251 but not in AGI",
"form": {"2013-2016": "6251 and 1040"},
"availability": "taxdata_puf"
},
"e00200": {
"type": "float",
"desc": "Wages, salaries, and tips for filing unit net of pension contributions",
"form": {"2013-2016": "1040 line 7"},
"availability": "taxdata_puf, taxdata_cps"
},
"e00200p": {
"type": "float",
"desc": "Wages, salaries, and tips for taxpayer net of pension contributions (pencon_p)",
"form": {"2013-2016": "1040 line 7 component"},
"availability": "taxdata_puf, taxdata_cps"
},
"e00200s": {
"type": "float",
"desc": "Wages, salaries, and tips for spouse net of pension contributions (pencon_s)",
"form": {"2013-2016": "1040 line 7 component"},
"availability": "taxdata_puf, taxdata_cps"
},
"pencon_p": {
"type": "float",
"desc": "Contributions to defined-contribution pension plans for taxpayer",
"form": {"2013-2016": "Imputed using IRS tabulations of Form W-2 sample"},
"availability": "taxdata_puf, taxdata_cps"
},
"pencon_s": {
"type": "float",
"desc": "Contributions to defined-contribution pension plans for spouse",
"form": {"2013-2016": "Imputed using IRS tabulations of Form W-2 sample"},
"availability": "taxdata_puf, taxdata_cps"
},
"e00300": {
"type": "float",
"desc": "Taxable interest income",
"form": {"2013-2016": "1040 line 8a"},
"availability": "taxdata_puf, taxdata_cps"
},
"e00400": {
"type": "float",
"desc": "Tax-exempt interest income",
"form": {"2013-2016": "1040 line 8b"},
"availability": "taxdata_puf, taxdata_cps"
},
"e00600": {
"type": "float",
"desc": "Ordinary dividends included in AGI",
"form": {"2013-2016": "1040 line 9a"},
"availability": "taxdata_puf, taxdata_cps"
},
"e00650": {
"type": "float",
"desc": "Qualified dividends included in ordinary dividends",
"form": {"2013-2016": "1040 line 9b"},
"availability": "taxdata_puf, taxdata_cps"
},
"e00700": {
"type": "float",
"desc": "Taxable refunds of state and local income taxes",
"form": {"2013-2016": "1040 line 10"},
"availability": "taxdata_puf"
},
"e00800": {
"type": "float",
"desc": "Alimony received",
"form": {"2013-2016": "1040 line 11"},
"availability": "taxdata_puf, taxdata_cps"
},
"e00900": {
"type": "float",
"desc": "Sch C business net profit/loss for filing unit",
"form": {"2013-2016": "1040 line 12"},
"availability": "taxdata_puf, taxdata_cps"
},
"e00900p": {
"type": "float",
"desc": "Sch C business net profit/loss for taxpayer",
"form": {"2013-2016": "1040 line 12 component"},
"availability": "taxdata_puf, taxdata_cps"
},
"e00900s": {
"type": "float",
"desc": "Sch C business net profit/loss for spouse",
"form": {"2013-2016": "1040 line 12 component"},
"availability": "taxdata_puf, taxdata_cps"
},
"e01100": {
"type": "float",
"desc": "Capital gain distributions not reported on Sch D",
"form": {"2013-2016": "1040 line 13"},
"availability": "taxdata_puf, taxdata_cps"
},
"e01200": {
"type": "float",
"desc": "Other net gain/loss from Form 4797",
"form": {"2013-2016": "1040 line 14"},
"availability": "taxdata_puf"
},
"e01400": {
"type": "float",
"desc": "Taxable IRA distributions",
"form": {"2013-2016": "1040 line 15b"},
"availability": "taxdata_puf, taxdata_cps"
},
"e01500": {
"type": "float",
"desc": "Total pensions and annuities",
"form": {"2013-2016": "1040 line 16a"},
"availability": "taxdata_puf, taxdata_cps"
},
"e01700": {
"type": "float",
"desc": "Taxable pensions and annuities",
"form": {"2013-2016": "1040 line 16b"},
"availability": "taxdata_puf, taxdata_cps"
},
"e02000": {
"type": "float",
"desc": "Sch E total rental, royalty, partnership, S-corporation, etc, income/loss (includes e26270 and e27200)",
"form": {"2013-2016": "1040 line 17"},
"availability": "taxdata_puf"
},
"e02100": {
"type": "float",
"desc": "Farm net income/loss for filing unit from Sch F",
"form": {"2013-2016": "1040 line 18"},
"availability": "taxdata_puf, taxdata_cps"
},
"e02100p": {
"type": "float",
"desc": "Farm net income/loss for taxpayer",
"form": {"2013-2016": "1040 line 18 component"},
"availability": "taxdata_puf, taxdata_cps"
},
"e02100s": {
"type": "float",
"desc": "Farm net income/loss for spouse",
"form": {"2013-2016": "1040 line 18 component"},
"availability": "taxdata_puf, taxdata_cps"
},
"e02300": {
"type": "float",
"desc": "Unemployment insurance benefits",
"form": {"2013-2016": "1040 line 19"},
"availability": "taxdata_puf, taxdata_cps"
},
"e02400": {
"type": "float",
"desc": "Total social security (OASDI) benefits",
"form": {"2013-2016": "1040 line 20a"},
"availability": "taxdata_puf, taxdata_cps"
},
"e03150": {
"type": "float",
"desc": "Total deductible IRA contributions",
"form": {"2013-2016": "1040 line 32"},
"availability": "taxdata_puf, taxdata_cps"
},
"e03210": {
"type": "float",
"desc": "Student loan interest",
"form": {"2013-2016": "1040 line 33"},
"availability": "taxdata_puf, taxdata_cps"
},
"e03220": {
"type": "float",
"desc": "Educator expenses",
"form": {"2013-2016": "1040 line 23"},
"availability": "taxdata_puf"
},
"e03230": {
"type": "float",
"desc": "Tuition and fees from Form 8917",
"form": {"2013-2016": "1040 line 34"},
"availability": "taxdata_puf"
},
"e03240": {
"type": "float",
"desc": "Domestic production activities from Form 8903",
"form": {"2013-2016": "1040 line 35"},
"availability": "taxdata_puf, taxdata_cps"
},
"e03270": {
"type": "float",
"desc": "Self-employed health insurance deduction",
"form": {"2013-2016": "1040 line 29"},
"availability": "taxdata_puf, taxdata_cps"
},
"e03290": {
"type": "float",
"desc": "Health savings account deduction from Form 8889",
"form": {"2013-2016": "1040 line 25"},
"availability": "taxdata_puf"
},
"e03300": {
"type": "float",
"desc": "Contributions to SEP, SIMPLE and qualified plans",
"form": {"2013-2016": "1040 line 28"},
"availability": "taxdata_puf, taxdata_cps"
},
"e03400": {
"type": "float",
"desc": "Penalty on early withdrawal of savings",
"form": {"2013-2016": "1040 line 30"},
"availability": "taxdata_puf"
},
"e03500": {
"type": "float",
"desc": "Alimony paid",
"form": {"2013-2016": "1040 line 31a"},
"availability": "taxdata_puf"
},
"e07240": {
"type": "float",
"desc": "Retirement savings contributions credit from Form 8880",
"form": {"2013-2013": "1040 line 50",
"2014-2016": "1040 line 51"},
"availability": "taxdata_puf"
},
"e07260": {
"type": "float",
"desc": "Residential energy credit from Form 5695",
"form": {"2013-2013": "1040 line 52",
"2014-2016": "1040 line 53"},
"availability": "taxdata_puf"
},
"e07300": {
"type": "float",
"desc": "Foreign tax credit from Form 1116",
"form": {"2013-2013": "1040 line 47",
"2014-2016": "1040 line 48"},
"availability": "taxdata_puf"
},
"e07400": {
"type": "float",
"desc": "General business credit from Form 3800",
"form": {"2013-2013": "1040 line 53a",
"2014-2016": "1040 line 54a"},
"availability": "taxdata_puf"
},
"e07600": {
"type": "float",
"desc": "Prior year minimum tax credit from Form 8801",
"form": {"2013-2013": "1040 line 53b",
"2014-2016": "1040 line 54b"},
"availability": "taxdata_puf"
},
"e09700": {
"type": "float",
"desc": "Recapture of Investment Credit",
"form": {"2013-2015": "4255 line 15",
"2016-2016": "4255 line 20"},
"availability": "taxdata_puf"
},
"e09800": {
"type": "float",
"desc": "Unreported payroll taxes from Form 4137 or 8919",
"form": {"2013-2013": "1040 line 57",
"2014-2016": "1040 line 58"},
"availability": "taxdata_puf"
},
"e09900": {
"type": "float",
"desc": "Penalty tax on qualified retirement plans",
"form": {"2013-2013": "1040 line 58",
"2014-2016": "1040 line 59"},
"availability": "taxdata_puf"
},
"e11200": {
"type": "float",
"desc": "Excess payroll (FICA/RRTA) tax withheld",
"form": {"2013-2013": "1040 line 69",
"2014-2016": "1040 line 71"},
"availability": "taxdata_puf"
},
"e17500": {
"type": "float",
"desc": "Itemizable medical and dental expenses. WARNING: this variable is zero below the floor in PUF data.",
"form": {"2013-2016": "1040 Sch A line 1"},
"availability": "taxdata_puf, taxdata_cps"
},
"e18400": {
"type": "float",
"desc": "Itemizable state and local income/sales taxes",
"form": {"2013-2016": "1040 Sch A line 5"},
"availability": "taxdata_puf, taxdata_cps"
},
"e18500": {
"type": "float",
"desc": "Itemizable real-estate taxes paid",
"form": {"2013-2016": "1040 Sch A line 6"},
"availability": "taxdata_puf, taxdata_cps"
},
"e19200": {
"type": "float",
"desc": "Itemizable interest paid",
"form": {"2013-2016": "1040 Sch A line 15"},
"availability": "taxdata_puf, taxdata_cps"
},
"e19800": {
"type": "float",
"desc": "Itemizable charitable giving: cash/check contributions. WARNING: this variable is already capped in PUF data.",
"form": {"2013-2016": "1040 Sch A line 16"},
"availability": "taxdata_puf, taxdata_cps"
},
"e20100": {
"type": "float",
"desc": "Itemizable charitable giving: other than cash/check contributions. WARNING: this variable is already capped in PUF data.",
"form": {"2013-2016": "1040 Sch A line 17"},
"availability": "taxdata_puf, taxdata_cps"
},
"e20400": {
"type": "float",
"desc": "Itemizable miscellaneous deductions. WARNING: this variable is zero below the floor in PUF data.",
"form": {"2013-2016": "1040 Sch A line 24"},
"availability": "taxdata_puf, taxdata_cps"
},
"g20500": {
"type": "float",
"desc": "Itemizable gross (before 10% AGI disregard) casualty or theft loss",
"form": {"2013-2016": "1040 Sch A line 20 before disregard subtracted"},
"availability": "taxdata_puf"
},
"e24515": {
"type": "float",
"desc": "Sch D: Un-Recaptured Section 1250 Gain",
"form": {"2013-2016": "1040 Sch D line 19"},
"availability": "taxdata_puf"
},
"e24518": {
"type": "float",
"desc": "Sch D: 28% Rate Gain or Loss",
"form": {"2013-2016": "1040 Sch D line 18"},
"availability": "taxdata_puf"
},
"e26270": {
"type": "float",
"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"},
"availability": "taxdata_puf"
},
"e27200": {
"type": "float",
"desc": "Sch E: Farm rent net income or loss (included in e02000)",
"form": {"2013-2016": "1040 Sch E line 40"},
"availability": "taxdata_puf"
},
"e32800": {
"type": "float",
"desc": "Child/dependent-care expenses for qualifying persons from Form 2441",
"form": {"2013-2016": "2441 line 3"},
"availability": "taxdata_puf, taxdata_cps"
},
"e58990": {
"type": "float",
"desc": "Investment income elected amount from Form 4952",
"form": {"2013-2016": "4952 line 4g"},
"availability": "taxdata_puf"
},
"e62900": {
"type": "float",
"desc": "Alternative Minimum Tax foreign tax credit from Form 6251",
"form": {"2013-2016": "6251 line 32"},
"availability": "taxdata_puf"
},
"e87530": {
"type": "float",
"desc": "Adjusted qualified lifetime learning expenses for all students",
"form": {"2013-2016": "8863 Part I line 10 and 8863 Part III line 31"},
"availability": "taxdata_puf"
},
"elderly_dependents": {
"type": "int",
"desc": "number of dependents age 65+ in filing unit excluding taxpayer and spouse",
"form": {"2013-2016": "imputed from CPS data; not used in tax law"},
"availability": "taxdata_puf, taxdata_cps"
},
"f2441": {
"type": "int",
"desc": "number of child/dependent-care qualifying persons",
"form": {"2013-2016": "2441 line 2b"},
"availability": "taxdata_puf, taxdata_cps"
},
"f6251": {
"type": "int",
"desc": "1 if Form 6251 (AMT) attached to return; otherwise 0",
"form": {"2013-2016": "6251"},
"availability": "taxdata_puf"
},
"a_lineno": {
"type": "int",
"desc": "CPS line number for the person record of the head of the tax filing unit (not used in tax-calculation logic)",
"form": {"2013-2016": "sample construction info"},
"availability": "taxdata_puf, taxdata_cps"
},
"ffpos": {
"type": "int",
"desc": "CPS family identifier within household (not used in tax-calculation logic)",
"form": {"2013-2016": "sample construction info"},
"availability": "taxdata_puf, taxdata_cps"
},
"fips": {
"type": "int",
"desc": "FIPS state code (not used in tax-calculation logic)",
"form": {"2013-2016": "sample construction info"},
"availability": "taxdata_puf, taxdata_puf, taxdata_cps"
},
"h_seq": {
"type": "int",
"desc": "CPS household sequence number (not used in tax-calculation logic)",
"form": {"2013-2016": "sample construction info"},
"availability": "taxdata_puf, taxdata_cps"
},
"data_source": {
"type": "int",
"desc": "1 if unit is created primarily from IRS-SOI PUF data; 0 if created primarily from CPS data (not used in tax-calculation logic)",
"form": {"2013-2016": "sample construction info"},
"availability": "taxdata_puf"
},
"k1bx14p": {
"type": "float",
"desc": "Partner self-employment earnings/loss for taxpayer (included in e26270 total)",
"form": {"2013-2016": "1065 (Schedule K-1) box 14"},
"availability": "taxdata_puf"
},
"k1bx14s": {
"type": "float",
"desc": "Partner self-employment earnings/loss for spouse (included in e26270 total)",
"form": {"2013-2016": "1065 (Schedule K-1) box 14"},
"availability": "taxdata_puf"
},
"mcaid_ben": {
"type": "float",
"desc": "Imputed Medicaid benefits expressed as the actuarial value of Medicaid health insurance",
"form": {"2014-20??": "imputed using the C-TAM model"},
"availability": "taxdata_cps"
},
"mcare_ben": {
"type": "float",
"desc": "Imputed Medicare benefits expressed as the actuarial value of Medicare health insurance",
"form": {"2014-20??": "imputed using the C-TAM model"},
"availability": "taxdata_cps"
},
"n24": {
"type": "int",
"desc": "Number of children who are Child-Tax-Credit eligible, one condition for which is being under age 17",
"form": {"2013-2016": "imputed from CPS data"},
"availability": "taxdata_puf, taxdata_cps"
},
"nu06": {
"type": "int",
"desc": "Number of dependents under 6 years old",
"form": {"2013-2016": "imputed from CPS data"},
"availability": "taxdata_puf, taxdata_cps"
},
"nu13": {
"type": "int",
"desc": "Number of dependents under 13 years old",
"form": {"2013-2016": "imputed from CPS data"},
"availability": "taxdata_puf, taxdata_cps"
},
"nu18": {
"type": "int",
"desc": "Number of people under 18 years old in the filing unit",
"form": {"2013-2016": "imputed from CPS data"},
"availability": "taxdata_puf, taxdata_cps"
},
"n1820": {
"type": "int",
"desc": "Number of people age 18-20 years old in the filing unit",
"form": {"2013-2016": "imputed from CPS data"},
"availability": "taxdata_puf, taxdata_cps"
},
"n21": {
"type": "int",
"desc": "Number of people 21 years old or older in the filing unit",
"form": {"2013-2016": "imputed from CPS data"},
"availability": "taxdata_puf, taxdata_cps"
},
"other_ben": {
"type": "float",
"desc": "Non-imputed benefits",
"form": {"2014-20??": "determined using government benefit program data"},
"availability": "taxdata_cps"
},
"p08000": {
"type": "float",
"desc": "Other tax credits (but not including Sch R credit)",
"form": {"2013-2013": "1040 line 53",
"2014-2016": "1040 line 54"},
"availability": "taxdata_puf"
},
"p22250": {
"type": "float",
"desc": "Sch D: Net short-term capital gains/losses",
"form": {"2013-2016": "1040 Sch D line 7"},
"availability": "taxdata_puf"
},
"p23250": {
"type": "float",
"desc": "Sch D: Net long-term capital gains/losses",
"form": {"2013-2016": "1040 Sch D line 15"},
"availability": "taxdata_puf"
},
"e87521": {
"type": "float",
"desc": "Total tentative AmOppCredit amount for all students",
"form": {"2013-2016": "8863 Part I line 1 and 8863 Part III line 30"},
"availability": "taxdata_puf"
},
"s006": {
"type": "float",
"desc": "Filing unit sampling weight; appears as WEIGHT variable in tc CLI minimal output",
"form": {"2013-2016": "not used in filing unit tax calculations"},
"availability": "taxdata_puf, taxdata_cps"
},
"snap_ben": {
"type": "float",
"desc": "Imputed SNAP benefits",
"form": {"2014-20??": "imputed using the C-TAM model"},
"availability": "taxdata_cps"
},
"housing_ben": {
"type": "float",
"desc": "Imputed housing benefits",
"form": {"2014-20??": "imputed using the C-TAM model"},
"availability": "taxdata_cps"
},
"ssi_ben": {
"type": "float",
"desc": "Imputed SSI benefits",
"form": {"2014-20??": "imputed using the C-TAM model"},
"availability": "taxdata_cps"
},
"tanf_ben": {
"type": "float",
"desc": "Imputed TANF benefits",
"form": {"2014-20??": "imputed using the C-TAM model"},
"availability": "taxdata_cps"
},
"vet_ben": {
"type": "float",
"desc": "Imputed Veteran's benefits",
"form": {"2014-20??": "imputed using the C-TAM model"},
"availability": "taxdata_cps"
},
"wic_ben": {
"type": "float",
"desc": "Imputed WIC benefits",
"form": {"2014-20??": "imputed using the C-TAM model"},
"availability": "taxdata_cps"
},
"PT_SSTB_income": {
"type": "int",
"desc": "Value of one implies business income is from a specified service trade or business (SSTB); value of zero implies business income is from a qualified trade or business",
"form": {"2018-20??": "specified in custom data"},
"availability": ""
},
"PT_binc_w2_wages": {
"type": "float",
"desc": "Filing unit's share of total W-2 wages paid by the pass-through business",
"form": {"2018-20??": "specified in custom data"},
"availability": ""
},
"PT_ubia_property": {
"type": "float",
"desc": "Filing unit's share of total business property owned by the pass-through business",
"form": {"2018-20??": "specified in custom data"},
"availability": ""
}
},
"calc": {
"niit": {
"type": "float",
"desc": "Net Investment Income Tax from Form 8960",
"form": {"2013-2013": "1040 line 60b",
"2014-2016": "1040 line 62b"}
},
"combined": {
"type": "float",
"desc": "Sum of iitax and payrolltax and lumpsum_tax",
"form": {"2013-20??": "calculated variable"}
},
"earned": {
"type": "float",
"desc": "search taxcalc/calcfunctions.py for how calculated and used",
"form": {"2013-20??": "calculated variable"}
},
"earned_p": {
"type": "float",
"desc": "search taxcalc/calcfunctions.py for how calculated and used",
"form": {"2013-20??": "calculated variable"}
},
"earned_s": {
"type": "float",
"desc": "search taxcalc/calcfunctions.py for how calculated and used",
"form": {"2013-20??": "calculated variable"}
},
"was_plus_sey_p": {
"type": "float",
"desc": "search taxcalc/calcfunctions.py for how calculated and used",
"form": {"2013-20??": "calculated variable"}
},
"was_plus_sey_s": {
"type": "float",
"desc": "search taxcalc/calcfunctions.py for how calculated and used",
"form": {"2013-20??": "calculated variable"}
},
"eitc": {
"type": "float",
"desc": "Earned Income Credit",
"form": {"2013-2013": "1040 line 64a",
"2014-2016": "1040 line 66a"}
},
"rptc": {
"type": "float",
"desc": "Refundable Payroll Tax Credit for filing unit",
"form": {"2013-20??": "calculated variable"}
},
"rptc_p": {
"type": "float",
"desc": "Refundable Payroll Tax Credit for taxpayer",
"form": {"2013-20??": "calculated variable"}
},
"rptc_s": {
"type": "float",
"desc": "Refundable Payroll Tax Credit for spouse",
"form": {"2013-20??": "calculated variable"}
},
"exact": {
"type": "int",
"desc": "search taxcalc/calcfunctions.py for how calculated and used",
"form": {"2013-20??": "calculated variable"}
},
"expanded_income": {
"type": "float",
"desc": "Broad income measure that includes benefit_value_total",
"form": {"2013-20??": "calculated variable"}
},
"iitax": {
"type": "float",
"desc": "Total federal individual income tax liability; appears as INCTAX variable in tc CLI minimal output",
"form": {"2013-2013": "1040 line 61 minus lines 56, 60a, 64a, 65, and 66",
"2014-2016": "1040 line 63 minus lines 57, 62a, 66a, 67, and 68"}
},
"num": {
"type": "int",
"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)",
"form": {"2013-2013": "OASDI+HI FICA plus 1040 lines 56 and 60a",
"2014-2016": "OASDI+HI FICA plus 1040 lines 57 and 62a"}
},
"refund": {
"type": "float",
"desc": "Total refundable income tax credits",
"form": {"2013-20??": "calculated variable"}
},
"sep": {
"type": "int",
"desc": "2 when MARS is 3 (married filing separately); otherwise 1",
"form": {"2013-2016": "1040 lines 1-5"}
},
"sey": {
"type": "float",
"desc": "search taxcalc/calcfunctions.py for how calculated and used",
"form": {"2013-20??": "calculated variable"}
},
"standard": {
"type": "float",
"desc": "Standard deduction (zero for itemizers)",
"form": {"2013-2017": "1040 line 40",
"2018-20??": "1040 line 8"}
},
"surtax": {
"type": "float",
"desc": "search taxcalc/calcfunctions.py for how calculated and used",
"form": {"2013-20??": "calculated variable"}
},
"taxbc": {
"type": "float",
"desc": "Regular tax on regular taxable income before credits",
"form": {"2013-2016": "1040 line 44"}
},
"c00100": {
"type": "float",
"desc": "Adjusted Gross Income (AGI)",
"form": {"2013-2017": "1040 line 37",
"2018-20??": "1040 line 7"}
},
"c01000": {
"type": "float",
"desc": "search taxcalc/calcfunctions.py for how calculated and used",
"form": {"2013-20??": "calculated variable"}
},
"c02500": {
"type": "float",
"desc": "Social security (OASDI) benefits included in AGI",
"form": {"2013-2016": "1040 line 20b"}
},
"c02900": {
"type": "float",
"desc": "Total of all 'above the line' income adjustments to get AGI",
"form": {"2013-2016": "1040 line 36"}
},
"c03260": {
"type": "float",
"desc": "search taxcalc/calcfunctions.py for how calculated and used",
"form": {"2013-20??": "calculated variable"}
},
"c04470": {
"type": "float",
"desc": "Itemized deductions after phase-out (zero for non-itemizers)",
"form": {"2013-2017": "1040 line 40",
"2018-20??": "1040 line 8"}
},
"c04600": {
"type": "float",
"desc": "Personal exemptions after phase-out",
"form": {"2013-2017": "1040 line 42",
"2018-20??": ""}
},
"qbided": {
"type": "float",
"desc": "Qualified Business Income (QBI) deduction",
"form": {"2013-2017": "",
"2018-20??": "1040 line 9"}
},
"c04800": {
"type": "float",
"desc": "Regular taxable income",
"form": {"2013-2017": "1040 line 43",
"2018-20??": "1040 line 10"}
},
"c05200": {
"type": "float",
"desc": "Tax amount from Sch X,Y,X tables",
"form": {"2013-20??": "calculated variable"}
},
"c05700": {
"type": "float",
"desc": "search taxcalc/calcfunctions.py for how calculated and used",
"form": {"2013-20??": "calculated variable"}
},
"c05800": {
"type": "float",
"desc": "Total (regular + AMT) income tax liability before credits (equals taxbc plus c09600)",
"form": {"2013-2013": "1040 line 46",
"2014-2016": "1040 line 47"}
},
"c07100": {
"type": "float",
"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",
"desc": "Nonrefundable credit for child and dependent care expenses from Form 2441",
"form": {"2013-2013": "1040 line 48",
"2014-2016": "1040 line 49"}
},
"CDCC_refund": {
"type": "float",
"desc": "Refundable credit for child and dependent care expenses from Form 2441",
"form": {"2013-2013": "1040 line 48",
"2014-2016": "1040 line 49"}
},
"c07200": {
"type": "float",
"desc": "Schedule R credit for the elderly and the disabled",
"form": {"2013-20??": "calculated variable"}
},
"c07220": {
"type": "float",
"desc": "Child tax credit (adjusted) from Form 8812",
"form": {"2013-2013": "1040 line 51",
"2014-2016": "1040 line 52"}
},
"c07230": {
"type": "float",
"desc": "Education tax credits non-refundable amount from Form 8863 (includes c87668)",
"form": {"2013-2013": "8863 line 19 and 1040 line 49",
"2014-2016": "8863 line 19 and 1040 line 50"}
},
"c07240": {
"type": "float",
"desc": "search taxcalc/calcfunctions.py for how calculated and used",
"form": {"2013-20??": "calculated variable"}
},
"c07260": {
"type": "float",
"desc": "search taxcalc/calcfunctions.py for how calculated and used",
"form": {"2013-20??": "calculated variable"}
},
"c07300": {
"type": "float",
"desc": "search taxcalc/calcfunctions.py for how calculated and used",
"form": {"2013-20??": "calculated variable"}
},
"c07400": {
"type": "float",
"desc": "search taxcalc/calcfunctions.py for how calculated and used",
"form": {"2013-20??": "calculated variable"}
},
"c07600": {
"type": "float",
"desc": "search taxcalc/calcfunctions.py for how calculated and used",
"form": {"2013-20??": "calculated variable"}
},
"c08000": {
"type": "float",
"desc": "search taxcalc/calcfunctions.py for how calculated and used",
"form": {"2013-20??": "calculated variable"}
},
"c09200": {
"type": "float",
"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",
"desc": "Alternative Minimum Tax (AMT) liability",
"form": {"2013-2016": "1040 line 45"}
},
"c10960": {
"type": "float",
"desc": "American Opportunity Credit refundable amount from Form 8863",
"form": {"2013-2013": "8863 line 8 and 1040 line 66",
"2014-2016": "8863 line 8 and 1040 line 68"}
},
"c11070": {
"type": "float",
"desc": "Child tax credit (refunded) from Form 8812",
"form": {"2013-2013": "1040 line 65",
"2014-2016": "1040 line 67"}
},
"c17000": {
"type": "float",
"desc": "Sch A: Medical expenses deducted (component of pre-limitation c21060 total)",
"form": {"2013-20??": "calculated variable"}
},
"e17500_capped": {
"type": "float",
"desc": "Sch A: Medical expenses, capped as a decimal fraction of AGI",
"form": {"2013-20??": "calculated variable"}
},
"c18300": {
"type": "float",
"desc": "Sch A: State and local taxes plus real estate taxes deducted (component of pre-limitation c21060 total)",
"form": {"2013-20??": "calculated variable"}
},
"e18400_capped": {
"type": "float",
"desc": "Sch A: State and local income taxes deductible, capped as a decimal fraction of AGI",
"form": {"2013-20??": "calculated variable"}
},
"e18500_capped": {
"type": "float",
"desc": "Sch A: State and local real estate taxes deductible, capped as a decimal fraction of AGI",
"form": {"2013-20??": "calculated variable"}
},
"c19200": {
"type": "float",
"desc": "Sch A: Interest deducted (component of pre-limitation c21060 total)",
"form": {"2013-20??": "calculated variable"}
},
"e19200_capped": {
"type": "float",
"desc": "Sch A: Interest deduction deductible, capped as a decimal fraction of AGI",
"form": {"2013-20??": "calculated variable"}
},
"c19700": {
"type": "float",
"desc": "Sch A: Charity contributions deducted (component of pre-limitation c21060 total)",
"form": {"2013-20??": "calculated variable"}
},
"e19800_capped": {
"type": "float",
"desc": "Sch A: Charity cash contributions deductible, capped as a decimal fraction of AGI",
"form": {"2013-20??": "calculated variable"}
},
"e20100_capped": {
"type": "float",
"desc": "Sch A: Charity noncash contributions deductible, capped as a decimal fraction of AGI",
"form": {"2013-20??": "calculated variable"}
},
"c20500": {
"type": "float",
"desc": "Sch A: Net casualty or theft loss deducted (component of pre-limitation c21060 total)",
"form": {"2013-20??": "calculated variable"}
},
"g20500_capped": {
"type": "float",
"desc": "Sch A: Gross casualty or theft loss deductible, capped as a decimal fraction of AGI",
"form": {"2013-20??": "calculated variable"}
},
"c20800": {
"type": "float",
"desc": "Sch A: Net limited miscellaneous deductions deducted (component of pre-limitation c21060 total)",
"form": {"2013-20??": "calculated variable"}
},
"e20400_capped": {
"type": "float",
"desc": "Sch A: Gross miscellaneous deductions deductible, capped as a decimal fraction of AGI",
"form": {"2013-20??": "calculated variable"}
},
"c21040": {
"type": "float",