diff --git a/docs/index.html b/docs/index.html index a86c8d8f6..9db5e966b 100644 --- a/docs/index.html +++ b/docs/index.html @@ -374,7 +374,7 @@

Output Variables

alphabetically by name. There are no subsections, just a long list of output variables that Tax-Calculator is programmed to calculate.

-

Output Variable Name: ID_Casualty_frt_in_pufcsv_year
Description: Itemized deduction casualty loss disregard as a fraction of AGI
Datatype: unchanging_float
IRS Form Location:
2013-2016: 1040 Sch A

Output Variable Name: c00100
Description: Adjusted Gross Income (AGI)
Datatype: float
IRS Form Location:
2013-2016: 1040 line 37

Output Variable Name: c01000
Description:
Datatype: float
IRS Form Location:

Output Variable Name: c02500
Description: Social security benefits included in AGI
Datatype: float
IRS Form Location:
2013-2016: 1040 line 20b

Output Variable Name: c02900
Description: Total of all income adjustments to get AGI
Datatype: float
IRS Form Location:
2013-2016: 1040 line 36

Output Variable Name: c02900_in_ei
Description:
Datatype: float
IRS Form Location:

Output Variable Name: c03260
Description:
Datatype: float
IRS Form Location:

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:

Output Variable Name: c05700
Description:
Datatype: float
IRS Form Location:

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 potential non-refundable credits whose use is limited by tax liability; non-refundable credits actually used equals c05800 minus c09200
Datatype: float
IRS Form Location:

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:

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:
Datatype: float
IRS Form Location:

Output Variable Name: c07260
Description:
Datatype: float
IRS Form Location:

Output Variable Name: c07300
Description:
Datatype: float
IRS Form Location:

Output Variable Name: c07400
Description:
Datatype: float
IRS Form Location:

Output Variable Name: c07600
Description:
Datatype: float
IRS Form Location:

Output Variable Name: c08000
Description:
Datatype: float
IRS Form Location:

Output Variable Name: c09200
Description: Income tax liability after non-refundable credits are used, but before refundable credits are applied
Datatype: float
IRS Form Location:
2013-2013: 1040 line 55
2014-2016: 1040 line 56

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
Datatype: float
IRS Form Location:

Output Variable Name: c18300
Description: Sch A: State and local taxes deducted
Datatype: float
IRS Form Location:

Output Variable Name: c19200
Description: Sch A: Interest deducted
Datatype: float
IRS Form Location:

Output Variable Name: c19700
Description: Sch A: Charity contributions deducted
Datatype: float
IRS Form Location:

Output Variable Name: c20500
Description: Sch A: Net casualty or theft loss deducted
Datatype: float
IRS Form Location:

Output Variable Name: c20800
Description: Sch A: Net limited miscellaneous deductions deducted
Datatype: float
IRS Form Location:

Output Variable Name: c21040
Description: Itemized deductions that are phased out
Datatype: float
IRS Form Location:

Output Variable Name: c21060
Description: Itemized deductions before phase-out (zero for non-itemizers)
Datatype: float
IRS Form Location:

Output Variable Name: c23650
Description:
Datatype: float
IRS Form Location:

Output Variable Name: c59660
Description:
Datatype: float
IRS Form Location:

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:

Output Variable Name: care_deduction
Description:
Datatype: float
IRS Form Location:

Output Variable Name: combined
Description: Sum of iitax and payrolltax and lumpsum_tax
Datatype: float
IRS Form Location:

Output Variable Name: ctc_new
Description:
Datatype: float
IRS Form Location:

Output Variable Name: dep_credit
Description:
Datatype: float
IRS Form Location:

Output Variable Name: dwks10
Description:
Datatype: float
IRS Form Location:

Output Variable Name: dwks13
Description:
Datatype: float
IRS Form Location:

Output Variable Name: dwks14
Description:
Datatype: float
IRS Form Location:

Output Variable Name: dwks19
Description:
Datatype: float
IRS Form Location:

Output Variable Name: earned
Description:
Datatype: float
IRS Form Location:

Output Variable Name: earned_p
Description:
Datatype: float
IRS Form Location:

Output Variable Name: earned_s
Description:
Datatype: float
IRS Form Location:

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:
Datatype: int
IRS Form Location:

Output Variable Name: expanded_income
Description: Broad income measure
Datatype: float
IRS Form Location:

Output Variable Name: fstax
Description:
Datatype: float
IRS Form Location:

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:
Datatype: float
IRS Form Location:

Output Variable Name: invinc_ec_base
Description:
Datatype: float
IRS Form Location:

Output Variable Name: lumpsum_tax
Description: Lumpsum (or head) tax; appears as LSTAX variable in tc CLI minimal output
Datatype: float
IRS Form Location:

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:

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: 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_credit
Description:
Datatype: float
IRS Form Location:

Output Variable Name: pre_c04600
Description: Personal exemption before phase-out
Datatype: float
IRS Form Location:

Output Variable Name: prectc
Description:
Datatype: float
IRS Form Location:

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:

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:
Datatype: float
IRS Form Location:

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:
Datatype: float
IRS Form Location:

Output Variable Name: taxable_ubi
Description: Amount of UBI benefit included in AGI
Datatype: float
IRS Form Location:

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:
Datatype: float
IRS Form Location:

Output Variable Name: ymod
Description:
Datatype: float
IRS Form Location:

Output Variable Name: ymod1
Description:
Datatype: float
IRS Form Location:

+

Output Variable Name: ID_Casualty_frt_in_pufcsv_year
Description: Itemized deduction casualty loss disregard as a fraction of AGI
Datatype: unchanging_float
IRS Form Location:
2013-2016: 1040 Sch A

Output Variable Name: c00100
Description: Adjusted Gross Income (AGI)
Datatype: float
IRS Form Location:
2013-2016: 1040 line 37

Output Variable Name: c01000
Description:
Datatype: float
IRS Form Location:

Output Variable Name: c02500
Description: Social security benefits included in AGI
Datatype: float
IRS Form Location:
2013-2016: 1040 line 20b

Output Variable Name: c02900
Description: Total of all income adjustments to get AGI
Datatype: float
IRS Form Location:
2013-2016: 1040 line 36

Output Variable Name: c02900_in_ei
Description:
Datatype: float
IRS Form Location:

Output Variable Name: c03260
Description:
Datatype: float
IRS Form Location:

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:

Output Variable Name: c05700
Description:
Datatype: float
IRS Form Location:

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:

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:
Datatype: float
IRS Form Location:

Output Variable Name: c07260
Description:
Datatype: float
IRS Form Location:

Output Variable Name: c07300
Description:
Datatype: float
IRS Form Location:

Output Variable Name: c07400
Description:
Datatype: float
IRS Form Location:

Output Variable Name: c07600
Description:
Datatype: float
IRS Form Location:

Output Variable Name: c08000
Description:
Datatype: float
IRS Form Location:

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
Datatype: float
IRS Form Location:

Output Variable Name: c18300
Description: Sch A: State and local taxes deducted
Datatype: float
IRS Form Location:

Output Variable Name: c19200
Description: Sch A: Interest deducted
Datatype: float
IRS Form Location:

Output Variable Name: c19700
Description: Sch A: Charity contributions deducted
Datatype: float
IRS Form Location:

Output Variable Name: c20500
Description: Sch A: Net casualty or theft loss deducted
Datatype: float
IRS Form Location:

Output Variable Name: c20800
Description: Sch A: Net limited miscellaneous deductions deducted
Datatype: float
IRS Form Location:

Output Variable Name: c21040
Description: Itemized deductions that are phased out
Datatype: float
IRS Form Location:

Output Variable Name: c21060
Description: Itemized deductions before phase-out (zero for non-itemizers)
Datatype: float
IRS Form Location:

Output Variable Name: c23650
Description:
Datatype: float
IRS Form Location:

Output Variable Name: c59660
Description:
Datatype: float
IRS Form Location:

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:

Output Variable Name: care_deduction
Description:
Datatype: float
IRS Form Location:

Output Variable Name: combined
Description: Sum of iitax and payrolltax and lumpsum_tax
Datatype: float
IRS Form Location:

Output Variable Name: ctc_new
Description:
Datatype: float
IRS Form Location:

Output Variable Name: dep_credit
Description:
Datatype: float
IRS Form Location:

Output Variable Name: dwks10
Description:
Datatype: float
IRS Form Location:

Output Variable Name: dwks13
Description:
Datatype: float
IRS Form Location:

Output Variable Name: dwks14
Description:
Datatype: float
IRS Form Location:

Output Variable Name: dwks19
Description:
Datatype: float
IRS Form Location:

Output Variable Name: earned
Description:
Datatype: float
IRS Form Location:

Output Variable Name: earned_p
Description:
Datatype: float
IRS Form Location:

Output Variable Name: earned_s
Description:
Datatype: float
IRS Form Location:

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:
Datatype: int
IRS Form Location:

Output Variable Name: expanded_income
Description: Broad income measure
Datatype: float
IRS Form Location:

Output Variable Name: fstax
Description:
Datatype: float
IRS Form Location:

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:
Datatype: float
IRS Form Location:

Output Variable Name: invinc_ec_base
Description:
Datatype: float
IRS Form Location:

Output Variable Name: lumpsum_tax
Description: Lumpsum (or head) tax; appears as LSTAX variable in tc CLI minimal output
Datatype: float
IRS Form Location:

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:

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: 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_credit
Description:
Datatype: float
IRS Form Location:

Output Variable Name: pre_c04600
Description: Personal exemption before phase-out
Datatype: float
IRS Form Location:

Output Variable Name: prectc
Description:
Datatype: float
IRS Form Location:

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:

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:
Datatype: float
IRS Form Location:

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:
Datatype: float
IRS Form Location:

Output Variable Name: taxable_ubi
Description: Amount of UBI benefit included in AGI
Datatype: float
IRS Form Location:

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:
Datatype: float
IRS Form Location:

Output Variable Name: ymod
Description:
Datatype: float
IRS Form Location:

Output Variable Name: ymod1
Description:
Datatype: float
IRS Form Location:

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diff --git a/taxcalc/functions.py b/taxcalc/functions.py index 0005c05c2..33d390fe1 100644 --- a/taxcalc/functions.py +++ b/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) diff --git a/taxcalc/records_variables.json b/taxcalc/records_variables.json index df1840108..f87d4de04 100644 --- a/taxcalc/records_variables.json +++ b/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", diff --git a/taxcalc/tests/pufcsv_agg_expect.txt b/taxcalc/tests/pufcsv_agg_expect.txt index 7a8f6a265..7f5beb977 100644 --- a/taxcalc/tests/pufcsv_agg_expect.txt +++ b/taxcalc/tests/pufcsv_agg_expect.txt @@ -7,7 +7,7 @@ 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 ($b) 36.5 38.6 40.4 42.7 44.9 47.2 49.6 51.5 54.3 57.6 AMT Filers (#m) 4.5 4.8 5.0 5.3 5.6 5.7 5.8 5.9 6.1 6.2 @@ -15,6 +15,7 @@ Tax before Credits ($b) 1,395.5 1,571.8 1,664.1 1,748.6 1,822.0 1,8 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 diff --git a/taxcalc/tests/test_pufcsv.py b/taxcalc/tests/test_pufcsv.py index 547df400c..bd040a458 100644 --- a/taxcalc/tests/test_pufcsv.py +++ b/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] diff --git a/taxcalc/tests/test_utils.py b/taxcalc/tests/test_utils.py index cecc80d89..b0656d61b 100644 --- a/taxcalc/tests/test_utils.py +++ b/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) diff --git a/taxcalc/utils.py b/taxcalc/utils.py index 6df66b87a..f9cac04f2 100644 --- a/taxcalc/utils.py +++ b/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