diff --git a/taxcalc/consumption.json b/taxcalc/consumption.json index 7571df0b1..79d74c1c2 100644 --- a/taxcalc/consumption.json +++ b/taxcalc/consumption.json @@ -5,7 +5,7 @@ "type": "int", "validators": { "range": { - "min": 2013, + "min": 2011, "max": 2033 } } @@ -81,7 +81,7 @@ "type": "float", "value": [ { - "year": 2013, + "year": 2011, "value": 0.0 } ], @@ -95,11 +95,11 @@ "MPC_e18400": { "title": "Marginal propensity to consume state-and-local taxes", "description": "Defined as dollar change in state-and-local-taxes consumption divided by dollar change in income. Typical value is in [0,1] range.", - "start_year": 2013, + "start_year": 2011, "type": "float", "value": [ { - "year": 2013, + "year": 2011, "value": 0.0 } ], @@ -113,11 +113,11 @@ "MPC_e19800": { "title": "Marginal propensity to consume charity cash contributions", "description": "Defined as dollar change in charity-cash-contribution consumption divided by dollar change in income. Typical value is in [0,1] range.", - "start_year": 2013, + "start_year": 2011, "type": "float", "value": [ { - "year": 2013, + "year": 2011, "value": 0.0 } ], @@ -131,11 +131,11 @@ "MPC_e20400": { "title": "Marginal propensity to consume miscellaneous deduction expenses", "description": "Defined as dollar change in miscellaneous-deduction-expense consumption divided by dollar change in income. Typical value is in [0,1] range.", - "start_year": 2013, + "start_year": 2011, "type": "float", "value": [ { - "year": 2013, + "year": 2011, "value": 0.0 } ], @@ -152,7 +152,7 @@ "type": "float", "value": [ { - "year": 2013, + "year": 2011, "value": 1.0 } ], @@ -169,7 +169,7 @@ "type": "float", "value": [ { - "year": 2013, + "year": 2011, "value": 1.0 } ], @@ -186,7 +186,7 @@ "type": "float", "value": [ { - "year": 2013, + "year": 2011, "value": 1.0 } ], @@ -203,7 +203,7 @@ "type": "float", "value": [ { - "year": 2013, + "year": 2011, "value": 1.0 } ], @@ -220,7 +220,7 @@ "type": "float", "value": [ { - "year": 2013, + "year": 2011, "value": 1.0 } ], @@ -237,7 +237,7 @@ "type": "float", "value": [ { - "year": 2013, + "year": 2011, "value": 1.0 } ], @@ -254,7 +254,7 @@ "type": "float", "value": [ { - "year": 2013, + "year": 2011, "value": 1.0 } ], @@ -271,7 +271,7 @@ "type": "float", "value": [ { - "year": 2013, + "year": 2011, "value": 1.0 } ], diff --git a/taxcalc/growdiff.json b/taxcalc/growdiff.json index 9c007e4f4..3e83d6dfb 100644 --- a/taxcalc/growdiff.json +++ b/taxcalc/growdiff.json @@ -5,8 +5,8 @@ "type": "int", "validators": { "range": { - "min": 2013, - "max": 2033 + "min": 2011, + "max": 2030 } } }, @@ -81,7 +81,7 @@ "type": "float", "value": [ { - "year": 2013, + "year": 2011, "value": 0.0 } ], @@ -98,7 +98,7 @@ "type": "float", "value": [ { - "year": 2013, + "year": 2011, "value": 0.0 } ], @@ -115,7 +115,7 @@ "type": "float", "value": [ { - "year": 2013, + "year": 2011, "value": 0.0 } ], @@ -132,7 +132,7 @@ "type": "float", "value": [ { - "year": 2013, + "year": 2011, "value": 0.0 } ], @@ -149,7 +149,7 @@ "type": "float", "value": [ { - "year": 2013, + "year": 2011, "value": 0.0 } ], @@ -166,7 +166,7 @@ "type": "float", "value": [ { - "year": 2013, + "year": 2011, "value": 0.0 } ], @@ -183,7 +183,7 @@ "type": "float", "value": [ { - "year": 2013, + "year": 2011, "value": 0.0 } ], @@ -200,7 +200,7 @@ "type": "float", "value": [ { - "year": 2013, + "year": 2011, "value": 0.0 } ], @@ -217,7 +217,7 @@ "type": "float", "value": [ { - "year": 2013, + "year": 2011, "value": 0.0 } ], @@ -234,7 +234,7 @@ "type": "float", "value": [ { - "year": 2013, + "year": 2011, "value": 0.0 } ], @@ -251,7 +251,7 @@ "type": "float", "value": [ { - "year": 2013, + "year": 2011, "value": 0.0 } ], @@ -268,7 +268,7 @@ "type": "float", "value": [ { - "year": 2013, + "year": 2011, "value": 0.0 } ], @@ -285,7 +285,7 @@ "type": "float", "value": [ { - "year": 2013, + "year": 2011, "value": 0.0 } ], @@ -302,7 +302,7 @@ "type": "float", "value": [ { - "year": 2013, + "year": 2011, "value": 0.0 } ], @@ -319,7 +319,7 @@ "type": "float", "value": [ { - "year": 2013, + "year": 2011, "value": 0.0 } ], @@ -336,7 +336,7 @@ "type": "float", "value": [ { - "year": 2013, + "year": 2011, "value": 0.0 } ], @@ -353,7 +353,7 @@ "type": "float", "value": [ { - "year": 2013, + "year": 2011, "value": 0.0 } ], @@ -370,7 +370,7 @@ "type": "float", "value": [ { - "year": 2013, + "year": 2011, "value": 0.0 } ], @@ -387,7 +387,7 @@ "type": "float", "value": [ { - "year": 2013, + "year": 2011, "value": 0.0 } ], @@ -404,7 +404,7 @@ "type": "float", "value": [ { - "year": 2013, + "year": 2011, "value": 0.0 } ], @@ -421,7 +421,7 @@ "type": "float", "value": [ { - "year": 2013, + "year": 2011, "value": 0.0 } ], @@ -438,7 +438,7 @@ "type": "float", "value": [ { - "year": 2013, + "year": 2011, "value": 0.0 } ], @@ -455,7 +455,7 @@ "type": "float", "value": [ { - "year": 2013, + "year": 2011, "value": 0.0 } ], @@ -472,7 +472,7 @@ "type": "float", "value": [ { - "year": 2013, + "year": 2011, "value": 0.0 } ], @@ -489,7 +489,7 @@ "type": "float", "value": [ { - "year": 2013, + "year": 2011, "value": 0.0 } ], diff --git a/taxcalc/growdiff.py b/taxcalc/growdiff.py index 9c30ba353..2769360f9 100644 --- a/taxcalc/growdiff.py +++ b/taxcalc/growdiff.py @@ -26,8 +26,8 @@ class GrowDiff(Parameters): class instance: GrowDiff """ - JSON_START_YEAR = 2013 # must be same as Policy.JSON_START_YEAR - DEFAULT_NUM_YEARS = 21 # must be same as Policy.DEFAULT_NUM_YEARS + JSON_START_YEAR = 2011 # must be same as Policy.JSON_START_YEAR + DEFAULT_NUM_YEARS = 20 # must be same as Policy.DEFAULT_NUM_YEARS DEFAULTS_FILE_NAME = 'growdiff.json' DEFAULTS_FILE_PATH = os.path.abspath(os.path.dirname(__file__)) diff --git a/taxcalc/policy.py b/taxcalc/policy.py index 91170a075..31175b6b2 100644 --- a/taxcalc/policy.py +++ b/taxcalc/policy.py @@ -36,8 +36,8 @@ class instance: Policy DEFAULTS_FILE_NAME = 'policy_current_law.json' DEFAULTS_FILE_PATH = os.path.abspath(os.path.dirname(__file__)) - JSON_START_YEAR = 2013 # remains the same unless earlier data added - LAST_KNOWN_YEAR = 2020 # last year for which indexed param vals are known + JSON_START_YEAR = 2011 # remains the same unless earlier data added + LAST_KNOWN_YEAR = 2019 # last year for which indexed param vals are known # should increase LAST_KNOWN_YEAR by one every calendar year LAST_BUDGET_YEAR = 2033 # last extrapolation year # should increase LAST_BUDGET_YEAR by one every calendar year diff --git a/taxcalc/policy_current_law.json b/taxcalc/policy_current_law.json index 056fd8055..c91866abc 100644 --- a/taxcalc/policy_current_law.json +++ b/taxcalc/policy_current_law.json @@ -5,8 +5,8 @@ "type": "int", "validators": { "range": { - "min": 2013, - "max": 2033 + "min": 2011, + "max": 2030 } } }, @@ -85,6 +85,14 @@ "indexed": false, "type": "float", "value": [ + { + "year": 2011, + "value": 0.0 + }, + { + "year": 2012, + "value": 0.0 + }, { "year": 2013, "value": 0.0 @@ -127,6 +135,14 @@ "indexed": false, "type": "float", "value": [ + { + "year": 2011, + "value": 0.104 + }, + { + "year": 2012, + "value": 0.104 + }, { "year": 2013, "value": 0.124 @@ -153,6 +169,14 @@ "indexed": true, "type": "float", "value": [ + { + "year": 2011, + "value": 106800.0 + }, + { + "year": 2012, + "value": 110100.0 + }, { "year": 2013, "value": 113700.0 @@ -242,7 +266,7 @@ "type": "float", "value": [ { - "year": 2013, + "year": 2011, "value": 9e+99 } ], @@ -268,7 +292,7 @@ "type": "float", "value": [ { - "year": 2013, + "year": 2011, "value": 0.029 } ], @@ -293,6 +317,31 @@ "indexed": false, "type": "float", "value": [ + { + "year": 2011, + "MARS": "single", + "value": 9e+99 + }, + { + "year": 2011, + "MARS": "mjoint", + "value": 9e+99 + }, + { + "year": 2011, + "MARS": "mseparate", + "value": 9e+99 + }, + { + "year": 2011, + "MARS": "headhh", + "value": 9e+99 + }, + { + "year": 2011, + "MARS": "widow", + "value": 9e+99 + }, { "year": 2013, "MARS": "single", @@ -340,6 +389,10 @@ "indexed": false, "type": "float", "value": [ + { + "year": 2011, + "value": 0.00 + }, { "year": 2013, "value": 0.009 @@ -367,27 +420,27 @@ "type": "float", "value": [ { - "year": 2013, + "year": 2011, "MARS": "single", "value": 25000.0 }, { - "year": 2013, + "year": 2011, "MARS": "mjoint", "value": 32000.0 }, { - "year": 2013, + "year": 2011, "MARS": "mseparate", "value": 25000.0 }, { - "year": 2013, + "year": 2011, "MARS": "headhh", "value": 25000.0 }, { - "year": 2013, + "year": 2011, "MARS": "widow", "value": 25000.0 } @@ -406,7 +459,7 @@ "SS_percentage1": { "title": "Social Security taxable income decimal fraction 1", "description": "Under current law if their provisional income is above the first threshold for Social Security taxability but below the second threshold, taxpayers need to apply this fraction to both the excess of their provisional income over the first threshold and their Social Security benefits, and then include the smaller one in their AGI.", - "notes": "", + "notes": "See IRS Publication 915", "section_1": "Social Security Taxability", "section_2": "Social Security Benefit Taxability", "indexable": false, @@ -414,7 +467,7 @@ "type": "float", "value": [ { - "year": 2013, + "year": 2011, "value": 0.5 } ], @@ -440,27 +493,27 @@ "type": "float", "value": [ { - "year": 2013, + "year": 2011, "MARS": "single", "value": 34000.0 }, { - "year": 2013, + "year": 2011, "MARS": "mjoint", "value": 44000.0 }, { - "year": 2013, + "year": 2011, "MARS": "mseparate", "value": 34000.0 }, { - "year": 2013, + "year": 2011, "MARS": "headhh", "value": 34000.0 }, { - "year": 2013, + "year": 2011, "MARS": "widow", "value": 34000.0 } @@ -479,7 +532,7 @@ "SS_percentage2": { "title": "Social Security taxable income decimal fraction 2", "description": "Under current law if their provisional income is above the second threshold for Social Security taxability, taxpayers need to apply this fraction to both the excess of their provisional income over the second threshold and their social security benefits, and then include the smaller one in their AGI.", - "notes": "", + "notes": "See IRS Publication 915", "section_1": "Social Security Taxability", "section_2": "Social Security Benefit Taxability", "indexable": false, @@ -487,7 +540,7 @@ "type": "float", "value": [ { - "year": 2013, + "year": 2011, "value": 0.85 } ], @@ -513,7 +566,7 @@ "type": "float", "value": [ { - "year": 2013, + "year": 2011, "value": 0.0 } ], @@ -539,7 +592,7 @@ "type": "float", "value": [ { - "year": 2013, + "year": 2011, "value": 0.0 } ], @@ -565,7 +618,7 @@ "type": "float", "value": [ { - "year": 2013, + "year": 2011, "value": 0.0 } ], @@ -591,7 +644,7 @@ "type": "float", "value": [ { - "year": 2013, + "year": 2011, "value": 0.0 } ], @@ -617,7 +670,7 @@ "type": "float", "value": [ { - "year": 2013, + "year": 2011, "value": 0.0 } ], @@ -642,6 +695,14 @@ "indexed": false, "type": "float", "value": [ + { + "year": 2011, + "value": 0.0 + }, + { + "year": 2012, + "value": 0.0 + }, { "year": 2013, "value": 0.0 @@ -708,6 +769,14 @@ "indexed": false, "type": "float", "value": [ + { + "year": 2011, + "value": 1.0 + }, + { + "year": 2012, + "value": 1.0 + }, { "year": 2013, "value": 1.0 @@ -775,7 +844,7 @@ "type": "float", "value": [ { - "year": 2013, + "year": 2011, "value": 0.0 } ], @@ -801,7 +870,7 @@ "type": "float", "value": [ { - "year": 2013, + "year": 2011, "value": 0.0 } ], @@ -827,7 +896,7 @@ "type": "float", "value": [ { - "year": 2013, + "year": 2011, "value": 0.0 } ], @@ -852,6 +921,14 @@ "indexed": false, "type": "float", "value": [ + { + "year": 2011, + "value": 0.0 + }, + { + "year": 2012, + "value": 0.0 + }, { "year": 2013, "value": 0.0 @@ -918,6 +995,14 @@ "indexed": false, "type": "float", "value": [ + { + "year": 2011, + "value": 0.0 + }, + { + "year": 2012, + "value": 0.0 + }, { "year": 2013, "value": 0.0 @@ -981,7 +1066,7 @@ "type": "float", "value": [ { - "year": 2013, + "year": 2011, "value": 0.0 } ], @@ -1007,7 +1092,7 @@ "type": "float", "value": [ { - "year": 2013, + "year": 2011, "value": 0.0 } ], @@ -1032,6 +1117,14 @@ "indexed": true, "type": "float", "value": [ + { + "year": 2011, + "value": 0.0 + }, + { + "year": 2012, + "value": 0.0 + }, { "year": 2013, "value": 0.0 @@ -1082,6 +1175,14 @@ "indexed": true, "type": "float", "value": [ + { + "year": 2011, + "value": 0.0 + }, + { + "year": 2012, + "value": 0.0 + }, { "year": 2013, "value": 0.0 @@ -1133,27 +1234,27 @@ "type": "float", "value": [ { - "year": 2013, + "year": 2011, "MARS": "single", "value": 0.0 }, { - "year": 2013, + "year": 2011, "MARS": "mjoint", "value": 0.0 }, { - "year": 2013, + "year": 2011, "MARS": "mseparate", "value": 0.0 }, { - "year": 2013, + "year": 2011, "MARS": "headhh", "value": 0.0 }, { - "year": 2013, + "year": 2011, "MARS": "widow", "value": 0.0 } @@ -1179,6 +1280,56 @@ "indexed": true, "type": "float", "value": [ + { + "year": 2011, + "MARS": "single", + "value": 9e+99 + }, + { + "year": 2011, + "MARS": "mjoint", + "value": 9e+99 + }, + { + "year": 2011, + "MARS": "mseparate", + "value": 9e+99 + }, + { + "year": 2011, + "MARS": "headhh", + "value": 9e+99 + }, + { + "year": 2011, + "MARS": "widow", + "value": 9e+99 + }, + { + "year": 2012, + "MARS": "single", + "value": 9e+99 + }, + { + "year": 2012, + "MARS": "mjoint", + "value": 9e+99 + }, + { + "year": 2012, + "MARS": "mseparate", + "value": 9e+99 + }, + { + "year": 2012, + "MARS": "headhh", + "value": 9e+99 + }, + { + "year": 2012, + "MARS": "widow", + "value": 9e+99 + }, { "year": 2013, "MARS": "single", @@ -1469,13 +1620,21 @@ "II_em": { "title": "Personal and dependent exemption amount", "description": "Subtracted from AGI in the calculation of taxable income, per taxpayer and dependent.", - "notes": "", + "notes": "See 1040 Instructions", "section_1": "Personal Exemptions", "section_2": "Personal And Dependent Exemption Amount", "indexable": true, "indexed": true, "type": "float", "value": [ + { + "year": 2011, + "value": 3700.0 + }, + { + "year": 2012, + "value": 3800.0 + }, { "year": 2013, "value": 3900.0 @@ -1530,6 +1689,56 @@ "indexed": true, "type": "float", "value": [ + { + "year": 2011, + "MARS": "single", + "value": 9e+99 + }, + { + "year": 2011, + "MARS": "mjoint", + "value": 9e+99 + }, + { + "year": 2011, + "MARS": "mseparate", + "value": 9e+99 + }, + { + "year": 2011, + "MARS": "headhh", + "value": 9e+99 + }, + { + "year": 2011, + "MARS": "widow", + "value": 9e+99 + }, + { + "year": 2012, + "MARS": "single", + "value": 9e+99 + }, + { + "year": 2012, + "MARS": "mjoint", + "value": 9e+99 + }, + { + "year": 2012, + "MARS": "mseparate", + "value": 9e+99 + }, + { + "year": 2012, + "MARS": "headhh", + "value": 9e+99 + }, + { + "year": 2012, + "MARS": "widow", + "value": 9e+99 + }, { "year": 2013, "MARS": "single", @@ -1752,6 +1961,10 @@ "indexed": false, "type": "float", "value": [ + { + "year": 2011, + "value": 0.00 + }, { "year": 2013, "value": 0.02 @@ -1779,7 +1992,7 @@ "type": "bool", "value": [ { - "year": 2013, + "year": 2011, "value": false } ], @@ -1797,13 +2010,63 @@ "STD": { "title": "Standard deduction amount", "description": "Amount filing unit can use as a standard deduction.", - "notes": "", + "notes": "See IRS Publication 17", "section_1": "Standard Deduction", "section_2": "Standard Deduction Amount", "indexable": true, "indexed": true, "type": "float", "value": [ + { + "year": 2011, + "MARS": "single", + "value": 5800.0 + }, + { + "year": 2011, + "MARS": "mjoint", + "value": 11600.0 + }, + { + "year": 2011, + "MARS": "mseparate", + "value": 5800.0 + }, + { + "year": 2011, + "MARS": "headhh", + "value": 8500.0 + }, + { + "year": 2011, + "MARS": "widow", + "value": 11600.0 + }, + { + "year": 2012, + "MARS": "single", + "value": 5950.0 + }, + { + "year": 2012, + "MARS": "mjoint", + "value": 11900.0 + }, + { + "year": 2012, + "MARS": "mseparate", + "value": 5950.0 + }, + { + "year": 2012, + "MARS": "headhh", + "value": 8700.0 + }, + { + "year": 2012, + "MARS": "widow", + "value": 11900.0 + }, { "year": 2013, "MARS": "single", @@ -2094,13 +2357,21 @@ "STD_Dep": { "title": "Standard deduction for dependents", "description": "This is the maximum standard deduction for dependents.", - "notes": "", + "notes": "See IRS Publication 501", "section_1": "", "section_2": "", "indexable": true, "indexed": true, "type": "float", "value": [ + { + "year": 2011, + "value": 950.0 + }, + { + "year": 2012, + "value": 950.0 + }, { "year": 2013, "value": 1000.0 @@ -2156,7 +2427,7 @@ "STD_Aged": { "title": "Additional standard deduction for blind and aged", "description": "To get the standard deduction for aged or blind individuals, taxpayers need to add this value to regular standard deduction.", - "notes": "", + "notes": "See IRS Publication 501", "section_1": "Standard Deduction", "section_2": "Additional Standard Deduction For Blind And Aged", "indexable": true, @@ -2164,54 +2435,104 @@ "type": "float", "value": [ { - "year": 2013, + "year": 2011, "MARS": "single", - "value": 1500.0 + "value": 1450.0 }, { - "year": 2013, + "year": 2011, "MARS": "mjoint", - "value": 1200.0 + "value": 1150.0 }, { - "year": 2013, + "year": 2011, "MARS": "mseparate", - "value": 1200.0 + "value": 1150.0 }, { - "year": 2013, + "year": 2011, "MARS": "headhh", - "value": 1500.0 + "value": 1450.0 }, { - "year": 2013, + "year": 2011, "MARS": "widow", "value": 1200.0 }, { - "year": 2014, + "year": 2012, "MARS": "single", - "value": 1550.0 + "value": 1450.0 }, { - "year": 2014, + "year": 2012, "MARS": "mjoint", - "value": 1200.0 + "value": 1100.0 }, { - "year": 2014, + "year": 2012, "MARS": "mseparate", - "value": 1200.0 + "value": 1150.0 }, { - "year": 2014, + "year": 2012, "MARS": "headhh", - "value": 1550.0 + "value": 1450.0 }, { - "year": 2014, + "year": 2012, "MARS": "widow", - "value": 1200.0 + "value": 1150.0 + }, + { + "year": 2013, + "MARS": "single", + "value": 1500.0 + }, + { + "year": 2013, + "MARS": "mjoint", + "value": 1200.0 + }, + { + "year": 2013, + "MARS": "mseparate", + "value": 1200.0 + }, + { + "year": 2013, + "MARS": "headhh", + "value": 1500.0 + }, + { + "year": 2013, + "MARS": "widow", + "value": 1500.0 + }, + { + "year": 2014, + "MARS": "single", + "value": 1550.0 + }, + { + "year": 2014, + "MARS": "mjoint", + "value": 1200.0 + }, + { + "year": 2014, + "MARS": "mseparate", + "value": 1200.0 + }, + { + "year": 2014, + "MARS": "headhh", + "value": 1550.0 + }, + { + "year": 2014, + "MARS": "widow", + "value": 1550.0 }, { "year": 2015, @@ -2436,7 +2757,7 @@ "type": "bool", "value": [ { - "year": 2013, + "year": 2011, "value": false }, { @@ -2503,6 +2824,56 @@ "indexed": true, "type": "float", "value": [ + { + "year": 2011, + "MARS": "single", + "value": 0.0 + }, + { + "year": 2011, + "MARS": "mjoint", + "value": 0.0 + }, + { + "year": 2011, + "MARS": "mseparate", + "value": 0.0 + }, + { + "year": 2011, + "MARS": "headhh", + "value": 0.0 + }, + { + "year": 2011, + "MARS": "widow", + "value": 0.0 + }, + { + "year": 2012, + "MARS": "single", + "value": 0.0 + }, + { + "year": 2012, + "MARS": "mjoint", + "value": 0.0 + }, + { + "year": 2012, + "MARS": "mseparate", + "value": 0.0 + }, + { + "year": 2012, + "MARS": "headhh", + "value": 0.0 + }, + { + "year": 2012, + "MARS": "widow", + "value": 0.0 + }, { "year": 2013, "MARS": "single", @@ -2700,6 +3071,56 @@ "indexed": true, "type": "float", "value": [ + { + "year": 2011, + "MARS": "single", + "value": 0.0 + }, + { + "year": 2011, + "MARS": "mjoint", + "value": 0.0 + }, + { + "year": 2011, + "MARS": "mseparate", + "value": 0.0 + }, + { + "year": 2011, + "MARS": "headhh", + "value": 0.0 + }, + { + "year": 2011, + "MARS": "widow", + "value": 0.0 + }, + { + "year": 2012, + "MARS": "single", + "value": 0.0 + }, + { + "year": 2012, + "MARS": "mjoint", + "value": 0.0 + }, + { + "year": 2012, + "MARS": "mseparate", + "value": 0.0 + }, + { + "year": 2012, + "MARS": "headhh", + "value": 0.0 + }, + { + "year": 2012, + "MARS": "widow", + "value": 0.0 + }, { "year": 2013, "MARS": "single", @@ -2898,7 +3319,7 @@ "type": "float", "value": [ { - "year": 2013, + "year": 2011, "value": 0.0 } ], @@ -2923,6 +3344,56 @@ "indexed": true, "type": "float", "value": [ + { + "year": 2011, + "MARS": "single", + "value": 0.0 + }, + { + "year": 2011, + "MARS": "mjoint", + "value": 0.0 + }, + { + "year": 2011, + "MARS": "mseparate", + "value": 0.0 + }, + { + "year": 2011, + "MARS": "headhh", + "value": 0.0 + }, + { + "year": 2011, + "MARS": "widow", + "value": 0.0 + }, + { + "year": 2012, + "MARS": "single", + "value": 0.0 + }, + { + "year": 2012, + "MARS": "mjoint", + "value": 0.0 + }, + { + "year": 2012, + "MARS": "mseparate", + "value": 0.0 + }, + { + "year": 2012, + "MARS": "headhh", + "value": 0.0 + }, + { + "year": 2012, + "MARS": "widow", + "value": 0.0 + }, { "year": 2013, "MARS": "single", @@ -3120,6 +3591,56 @@ "indexed": true, "type": "float", "value": [ + { + "year": 2011, + "MARS": "single", + "value": 0.0 + }, + { + "year": 2011, + "MARS": "mjoint", + "value": 0.0 + }, + { + "year": 2011, + "MARS": "mseparate", + "value": 0.0 + }, + { + "year": 2011, + "MARS": "headhh", + "value": 0.0 + }, + { + "year": 2011, + "MARS": "widow", + "value": 0.0 + }, + { + "year": 2012, + "MARS": "single", + "value": 0.0 + }, + { + "year": 2012, + "MARS": "mjoint", + "value": 0.0 + }, + { + "year": 2012, + "MARS": "mseparate", + "value": 0.0 + }, + { + "year": 2012, + "MARS": "headhh", + "value": 0.0 + }, + { + "year": 2012, + "MARS": "widow", + "value": 0.0 + }, { "year": 2013, "MARS": "single", @@ -3318,7 +3839,7 @@ "type": "float", "value": [ { - "year": 2013, + "year": 2011, "value": 0.0 } ], @@ -3757,13 +4278,21 @@ "ID_Medical_frt": { "title": "Floor (as a decimal fraction of AGI) for deductible medical expenses.", "description": "Taxpayers are eligible to deduct the portion of their medical expenses exceeding this fraction of AGI.", - "notes": "When using PUF data, lowering this parameter value may produce unexpected results because PUF e17500 variable is zero below the floor.", + "notes": "See IRS Publication 502. When using PUF data, lowering this parameter value may produce unexpected results because PUF e17500 variable is zero below the floor.", "section_1": "Itemized Deductions", "section_2": "Medical Expenses", "indexable": false, "indexed": false, "type": "float", "value": [ + { + "year": 2011, + "value": 0.075 + }, + { + "year": 2012, + "value": 0.075 + }, { "year": 2013, "value": 0.1 @@ -3808,13 +4337,21 @@ "ID_Medical_frt_add4aged": { "title": "Addon floor (as a decimal fraction of AGI) for deductible medical expenses for elderly filing units.", "description": "Elderly taxpayers have this fraction added to the value of the regular floor rate for deductible medical expenses. This fraction was -0.025 from 2013 to 2016, but that was temporary and it changed to zero beginning in 2017.", - "notes": "When using PUF data, changing this parameter value may produce unexpected results because PUF e17500 variable is zero below the floor.", + "notes": "See IRS Publication 502. When using PUF data, changing this parameter value may produce unexpected results because PUF e17500 variable is zero below the floor.", "section_1": "Itemized Deductions", "section_2": "Medical Expenses", "indexable": false, "indexed": false, "type": "float", "value": [ + { + "year": 2011, + "value": 0.0 + }, + { + "year": 2012, + "value": 0.0 + }, { "year": 2013, "value": -0.025 @@ -3859,7 +4396,7 @@ "type": "float", "value": [ { - "year": 2013, + "year": 2011, "value": 0.0 } ], @@ -3885,102 +4422,152 @@ "type": "float", "value": [ { - "year": 2013, + "year": 2011, "MARS": "single", "value": 9e+99 }, { - "year": 2013, + "year": 2011, "MARS": "mjoint", "value": 9e+99 }, { - "year": 2013, + "year": 2011, "MARS": "mseparate", "value": 9e+99 }, { - "year": 2013, + "year": 2011, "MARS": "headhh", "value": 9e+99 }, { - "year": 2013, + "year": 2011, "MARS": "widow", "value": 9e+99 }, { - "year": 2014, + "year": 2012, "MARS": "single", "value": 9e+99 }, { - "year": 2014, + "year": 2012, "MARS": "mjoint", "value": 9e+99 }, { - "year": 2014, + "year": 2012, "MARS": "mseparate", "value": 9e+99 }, { - "year": 2014, + "year": 2012, "MARS": "headhh", "value": 9e+99 }, { - "year": 2014, + "year": 2012, "MARS": "widow", "value": 9e+99 }, { - "year": 2015, + "year": 2013, "MARS": "single", "value": 9e+99 }, { - "year": 2015, + "year": 2013, "MARS": "mjoint", "value": 9e+99 }, { - "year": 2015, + "year": 2013, "MARS": "mseparate", "value": 9e+99 }, { - "year": 2015, + "year": 2013, "MARS": "headhh", "value": 9e+99 }, { - "year": 2015, + "year": 2013, "MARS": "widow", "value": 9e+99 }, { - "year": 2016, + "year": 2014, "MARS": "single", "value": 9e+99 }, { - "year": 2016, + "year": 2014, "MARS": "mjoint", "value": 9e+99 }, { - "year": 2016, + "year": 2014, "MARS": "mseparate", "value": 9e+99 }, { - "year": 2016, + "year": 2014, "MARS": "headhh", "value": 9e+99 }, { - "year": 2016, + "year": 2014, + "MARS": "widow", + "value": 9e+99 + }, + { + "year": 2015, + "MARS": "single", + "value": 9e+99 + }, + { + "year": 2015, + "MARS": "mjoint", + "value": 9e+99 + }, + { + "year": 2015, + "MARS": "mseparate", + "value": 9e+99 + }, + { + "year": 2015, + "MARS": "headhh", + "value": 9e+99 + }, + { + "year": 2015, + "MARS": "widow", + "value": 9e+99 + }, + { + "year": 2016, + "MARS": "single", + "value": 9e+99 + }, + { + "year": 2016, + "MARS": "mjoint", + "value": 9e+99 + }, + { + "year": 2016, + "MARS": "mseparate", + "value": 9e+99 + }, + { + "year": 2016, + "MARS": "headhh", + "value": 9e+99 + }, + { + "year": 2016, "MARS": "widow", "value": 9e+99 }, @@ -4082,7 +4669,7 @@ "type": "float", "value": [ { - "year": 2013, + "year": 2011, "value": 0.0 } ], @@ -4108,7 +4695,7 @@ "type": "float", "value": [ { - "year": 2013, + "year": 2011, "value": 9e+99 } ], @@ -4133,6 +4720,56 @@ "indexed": true, "type": "float", "value": [ + { + "year": 2011, + "MARS": "single", + "value": 9e+99 + }, + { + "year": 2011, + "MARS": "mjoint", + "value": 9e+99 + }, + { + "year": 2011, + "MARS": "mseparate", + "value": 9e+99 + }, + { + "year": 2011, + "MARS": "headhh", + "value": 9e+99 + }, + { + "year": 2011, + "MARS": "widow", + "value": 9e+99 + }, + { + "year": 2012, + "MARS": "single", + "value": 9e+99 + }, + { + "year": 2012, + "MARS": "mjoint", + "value": 9e+99 + }, + { + "year": 2012, + "MARS": "mseparate", + "value": 9e+99 + }, + { + "year": 2012, + "MARS": "headhh", + "value": 9e+99 + }, + { + "year": 2012, + "MARS": "widow", + "value": 9e+99 + }, { "year": 2013, "MARS": "single", @@ -4331,7 +4968,7 @@ "type": "float", "value": [ { - "year": 2013, + "year": 2011, "value": 0.0 } ], @@ -4357,7 +4994,7 @@ "type": "float", "value": [ { - "year": 2013, + "year": 2011, "value": 9e+99 } ], @@ -4382,6 +5019,56 @@ "indexed": true, "type": "float", "value": [ + { + "year": 2011, + "MARS": "single", + "value": 9e+99 + }, + { + "year": 2011, + "MARS": "mjoint", + "value": 9e+99 + }, + { + "year": 2011, + "MARS": "mseparate", + "value": 9e+99 + }, + { + "year": 2011, + "MARS": "headhh", + "value": 9e+99 + }, + { + "year": 2011, + "MARS": "widow", + "value": 9e+99 + }, + { + "year": 2012, + "MARS": "single", + "value": 9e+99 + }, + { + "year": 2012, + "MARS": "mjoint", + "value": 9e+99 + }, + { + "year": 2012, + "MARS": "mseparate", + "value": 9e+99 + }, + { + "year": 2012, + "MARS": "headhh", + "value": 9e+99 + }, + { + "year": 2012, + "MARS": "widow", + "value": 9e+99 + }, { "year": 2013, "MARS": "single", @@ -4580,7 +5267,7 @@ "type": "float", "value": [ { - "year": 2013, + "year": 2011, "value": 0.0 } ], @@ -4605,6 +5292,56 @@ "indexed": false, "type": "float", "value": [ + { + "year": 2011, + "MARS": "single", + "value": 9e+99 + }, + { + "year": 2011, + "MARS": "mjoint", + "value": 9e+99 + }, + { + "year": 2011, + "MARS": "mseparate", + "value": 9e+99 + }, + { + "year": 2011, + "MARS": "headhh", + "value": 9e+99 + }, + { + "year": 2011, + "MARS": "widow", + "value": 9e+99 + }, + { + "year": 2012, + "MARS": "single", + "value": 9e+99 + }, + { + "year": 2012, + "MARS": "mjoint", + "value": 9e+99 + }, + { + "year": 2012, + "MARS": "mseparate", + "value": 9e+99 + }, + { + "year": 2012, + "MARS": "headhh", + "value": 9e+99 + }, + { + "year": 2012, + "MARS": "widow", + "value": 9e+99 + }, { "year": 2013, "MARS": "single", @@ -4878,7 +5615,7 @@ "type": "float", "value": [ { - "year": 2013, + "year": 2011, "value": 0.0 } ], @@ -4903,6 +5640,56 @@ "indexed": true, "type": "float", "value": [ + { + "year": 2011, + "MARS": "single", + "value": 9e+99 + }, + { + "year": 2011, + "MARS": "mjoint", + "value": 9e+99 + }, + { + "year": 2011, + "MARS": "mseparate", + "value": 9e+99 + }, + { + "year": 2011, + "MARS": "headhh", + "value": 9e+99 + }, + { + "year": 2011, + "MARS": "widow", + "value": 9e+99 + }, + { + "year": 2012, + "MARS": "single", + "value": 9e+99 + }, + { + "year": 2012, + "MARS": "mjoint", + "value": 9e+99 + }, + { + "year": 2012, + "MARS": "mseparate", + "value": 9e+99 + }, + { + "year": 2012, + "MARS": "headhh", + "value": 9e+99 + }, + { + "year": 2012, + "MARS": "widow", + "value": 9e+99 + }, { "year": 2013, "MARS": "single", @@ -5093,13 +5880,21 @@ "ID_Charity_crt_all": { "title": "Ceiling (as a decimal fraction of AGI) for all charitable contribution deductions", "description": "The total deduction for charity is capped at this fraction of AGI.", - "notes": "When using PUF data, raising this parameter value may produce unexpected results because in PUF data the variables e19800 and e20100 are already capped.", + "notes": "See IRS Publication 526. When using PUF data, raising this parameter value may produce unexpected results because in PUF data the variables e19800 and e20100 are already capped.", "section_1": "Itemized Deductions", "section_2": "Charity", "indexable": false, "indexed": false, "type": "float", "value": [ + { + "year": 2011, + "value": 0.5 + }, + { + "year": 2012, + "value": 0.5 + }, { "year": 2013, "value": 0.5 @@ -5164,7 +5959,7 @@ "type": "float", "value": [ { - "year": 2013, + "year": 2011, "value": 0.3 } ], @@ -5191,7 +5986,7 @@ "type": "float", "value": [ { - "year": 2013, + "year": 2011, "value": 0.0 } ], @@ -5217,7 +6012,7 @@ "type": "float", "value": [ { - "year": 2013, + "year": 2011, "value": 0.0 } ], @@ -5242,6 +6037,56 @@ "indexed": true, "type": "float", "value": [ + { + "year": 2011, + "MARS": "single", + "value": 9e+99 + }, + { + "year": 2011, + "MARS": "mjoint", + "value": 9e+99 + }, + { + "year": 2011, + "MARS": "mseparate", + "value": 9e+99 + }, + { + "year": 2011, + "MARS": "headhh", + "value": 9e+99 + }, + { + "year": 2011, + "MARS": "widow", + "value": 9e+99 + }, + { + "year": 2012, + "MARS": "single", + "value": 9e+99 + }, + { + "year": 2012, + "MARS": "mjoint", + "value": 9e+99 + }, + { + "year": 2012, + "MARS": "mseparate", + "value": 9e+99 + }, + { + "year": 2012, + "MARS": "headhh", + "value": 9e+99 + }, + { + "year": 2012, + "MARS": "widow", + "value": 9e+99 + }, { "year": 2013, "MARS": "single", @@ -5440,27 +6285,27 @@ "type": "float", "value": [ { - "year": 2013, + "year": 2011, "MARS": "single", "value": 0.0 }, { - "year": 2013, + "year": 2011, "MARS": "mjoint", "value": 0.0 }, { - "year": 2013, + "year": 2011, "MARS": "mseparate", "value": 0.0 }, { - "year": 2013, + "year": 2011, "MARS": "headhh", "value": 0.0 }, { - "year": 2013, + "year": 2011, "MARS": "widow", "value": 0.0 } @@ -5487,7 +6332,7 @@ "type": "float", "value": [ { - "year": 2013, + "year": 2011, "value": 0.1 } ], @@ -5512,6 +6357,14 @@ "indexed": false, "type": "float", "value": [ + { + "year": 2011, + "value": 0.0 + }, + { + "year": 2012, + "value": 0.0 + }, { "year": 2013, "value": 0.0 @@ -5566,6 +6419,56 @@ "indexed": true, "type": "float", "value": [ + { + "year": 2011, + "MARS": "single", + "value": 9e+99 + }, + { + "year": 2011, + "MARS": "mjoint", + "value": 9e+99 + }, + { + "year": 2011, + "MARS": "mseparate", + "value": 9e+99 + }, + { + "year": 2011, + "MARS": "headhh", + "value": 9e+99 + }, + { + "year": 2011, + "MARS": "widow", + "value": 9e+99 + }, + { + "year": 2012, + "MARS": "single", + "value": 9e+99 + }, + { + "year": 2012, + "MARS": "mjoint", + "value": 9e+99 + }, + { + "year": 2012, + "MARS": "mseparate", + "value": 9e+99 + }, + { + "year": 2012, + "MARS": "headhh", + "value": 9e+99 + }, + { + "year": 2012, + "MARS": "widow", + "value": 9e+99 + }, { "year": 2013, "MARS": "single", @@ -5756,7 +6659,7 @@ "ID_Miscellaneous_frt": { "title": "Floor (as a decimal fraction of AGI) for deductible miscellaneous expenses.", "description": "Taxpayers are eligible to deduct the portion of their miscellaneous expense exceeding this fraction of AGI.", - "notes": "When using PUF data, lowering this parameter value may produce unexpected results because in PUF data the variable e20400 is zero below the floor.", + "notes": "See IRS Publication 529. When using PUF data, lowering this parameter value may produce unexpected results because in PUF data the variable e20400 is zero below the floor.", "section_1": "Itemized Deductions", "section_2": "Miscellaneous", "indexable": false, @@ -5764,7 +6667,7 @@ "type": "float", "value": [ { - "year": 2013, + "year": 2011, "value": 0.02 } ], @@ -5790,6 +6693,14 @@ "indexed": false, "type": "float", "value": [ + { + "year": 2011, + "value": 0.0 + }, + { + "year": 2012, + "value": 0.0 + }, { "year": 2013, "value": 0.0 @@ -5844,6 +6755,56 @@ "indexed": true, "type": "float", "value": [ + { + "year": 2011, + "MARS": "single", + "value": 9e+99 + }, + { + "year": 2011, + "MARS": "mjoint", + "value": 9e+99 + }, + { + "year": 2011, + "MARS": "mseparate", + "value": 9e+99 + }, + { + "year": 2011, + "MARS": "headhh", + "value": 9e+99 + }, + { + "year": 2011, + "MARS": "widow", + "value": 9e+99 + }, + { + "year": 2012, + "MARS": "single", + "value": 9e+99 + }, + { + "year": 2012, + "MARS": "mjoint", + "value": 9e+99 + }, + { + "year": 2012, + "MARS": "mseparate", + "value": 9e+99 + }, + { + "year": 2012, + "MARS": "headhh", + "value": 9e+99 + }, + { + "year": 2012, + "MARS": "widow", + "value": 9e+99 + }, { "year": 2013, "MARS": "single", @@ -6034,13 +6995,63 @@ "ID_ps": { "title": "Itemized deduction phaseout AGI start (Pease provision)", "description": "The itemized deductions will be reduced for taxpayers with AGI higher than this level.", - "notes": "", + "notes": "See Schedule A Instructions", "section_1": "Itemized Deductions", "section_2": "Itemized Deduction Limitation", "indexable": true, "indexed": true, "type": "float", "value": [ + { + "year": 2011, + "MARS": "single", + "value": 9e+99 + }, + { + "year": 2011, + "MARS": "mjoint", + "value": 9e+99 + }, + { + "year": 2011, + "MARS": "mseparate", + "value": 9e+99 + }, + { + "year": 2011, + "MARS": "headhh", + "value": 9e+99 + }, + { + "year": 2011, + "MARS": "widow", + "value": 9e+99 + }, + { + "year": 2012, + "MARS": "single", + "value": 9e+99 + }, + { + "year": 2012, + "MARS": "mjoint", + "value": 9e+99 + }, + { + "year": 2012, + "MARS": "mseparate", + "value": 9e+99 + }, + { + "year": 2012, + "MARS": "headhh", + "value": 9e+99 + }, + { + "year": 2012, + "MARS": "widow", + "value": 9e+99 + }, { "year": 2013, "MARS": "single", @@ -6263,6 +7274,14 @@ "indexed": false, "type": "float", "value": [ + { + "year": 2011, + "value": 0.0 + }, + { + "year": 2012, + "value": 0.0 + }, { "year": 2013, "value": 0.03 @@ -6317,6 +7336,14 @@ "indexed": false, "type": "float", "value": [ + { + "year": 2011, + "value": 0.0 + }, + { + "year": 2012, + "value": 0.0 + }, { "year": 2013, "value": 0.8 @@ -6384,7 +7411,7 @@ "type": "float", "value": [ { - "year": 2013, + "year": 2011, "value": 0.0 } ], @@ -6410,7 +7437,7 @@ "type": "float", "value": [ { - "year": 2013, + "year": 2011, "value": 1.0 } ], @@ -6435,6 +7462,56 @@ "indexed": true, "type": "float", "value": [ + { + "year": 2011, + "MARS": "single", + "value": 0.0 + }, + { + "year": 2011, + "MARS": "mjoint", + "value": 0.0 + }, + { + "year": 2011, + "MARS": "mseparate", + "value": 0.0 + }, + { + "year": 2011, + "MARS": "headhh", + "value": 0.0 + }, + { + "year": 2011, + "MARS": "widow", + "value": 0.0 + }, + { + "year": 2012, + "MARS": "single", + "value": 0.0 + }, + { + "year": 2012, + "MARS": "mjoint", + "value": 0.0 + }, + { + "year": 2012, + "MARS": "mseparate", + "value": 0.0 + }, + { + "year": 2012, + "MARS": "headhh", + "value": 0.0 + }, + { + "year": 2012, + "MARS": "widow", + "value": 0.0 + }, { "year": 2013, "MARS": "single", @@ -6633,38 +7710,38 @@ "type": "bool", "value": [ { - "year": 2013, "idedtype": "med", + "year": 2011, "value": true }, { - "year": 2013, "idedtype": "sltx", + "year": 2011, "value": true }, { - "year": 2013, "idedtype": "retx", + "year": 2011, "value": true }, { - "year": 2013, "idedtype": "cas", + "year": 2011, "value": true }, { - "year": 2013, "idedtype": "misc", + "year": 2011, "value": true }, { - "year": 2013, "idedtype": "int", + "year": 2011, "value": true }, { - "year": 2013, "idedtype": "char", + "year": 2011, "value": true } ], @@ -6690,7 +7767,7 @@ "type": "float", "value": [ { - "year": 2013, + "year": 2011, "value": 1.0 } ], @@ -6716,38 +7793,38 @@ "type": "bool", "value": [ { - "year": 2013, "idedtype": "med", + "year": 2011, "value": true }, { - "year": 2013, "idedtype": "sltx", + "year": 2011, "value": true }, { - "year": 2013, "idedtype": "retx", + "year": 2011, "value": true }, { - "year": 2013, "idedtype": "cas", + "year": 2011, "value": true }, { - "year": 2013, "idedtype": "misc", + "year": 2011, "value": true }, { - "year": 2013, "idedtype": "int", + "year": 2011, "value": true }, { - "year": 2013, "idedtype": "char", + "year": 2011, "value": true } ], @@ -6772,6 +7849,56 @@ "indexed": true, "type": "float", "value": [ + { + "year": 2011, + "MARS": "single", + "value": 9e+99 + }, + { + "year": 2011, + "MARS": "mjoint", + "value": 9e+99 + }, + { + "year": 2011, + 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{ "year": 2013, "value": 0.15 @@ -9348,6 +10865,56 @@ "indexed": true, "type": "float", "value": [ + { + "year": 2011, + "MARS": "single", + "value": 34500.0 + }, + { + "year": 2011, + "MARS": "mjoint", + "value": 69000.0 + }, + { + "year": 2011, + "MARS": "mseparate", + "value": 34500.0 + }, + { + "year": 2011, + "MARS": "headhh", + "value": 46250.0 + }, + { + "year": 2011, + "MARS": "widow", + "value": 69000.0 + }, + { + "year": 2012, + "MARS": "single", + "value": 35350.0 + }, + { + "year": 2012, + "MARS": "mjoint", + "value": 70700.0 + }, + { + "year": 2012, + "MARS": "mseparate", + "value": 35350.0 + }, + { + "year": 2012, + "MARS": "headhh", + "value": 47350.0 + }, + { + "year": 2012, + "MARS": "widow", + "value": 70700.0 + }, { "year": 2013, "MARS": "single", @@ -9645,6 +11212,14 @@ "indexed": false, "type": "float", "value": [ + { + "year": 2011, + "value": 0.25 + }, + { + "year": 2012, + "value": 0.25 + }, { "year": 2013, "value": 0.25 @@ -9711,6 +11286,56 @@ "indexed": true, 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"single", + "value": 174400.0 + }, + { + "year": 2011, + "MARS": "mjoint", + "value": 212300.0 + }, + { + "year": 2011, + "MARS": "mseparate", + "value": 106150.0 + }, + { + "year": 2011, + "MARS": "headhh", + "value": 193350.0 + }, + { + "year": 2011, + "MARS": "widow", + "value": 212300.0 + }, + { + "year": 2012, + "MARS": "single", + "value": 178650.0 + }, + { + "year": 2012, + "MARS": "mjoint", + "value": 217450.0 + }, + { + "year": 2012, + "MARS": "mseparate", + "value": 108725.0 + }, + { + "year": 2012, + "MARS": "headhh", + "value": 198050.0 + }, + { + "year": 2012, + "MARS": "widow", + "value": 217450.0 + }, { "year": 2013, "MARS": "single", @@ -10371,6 +12054,14 @@ "indexed": false, "type": "float", "value": [ + { + "year": 2011, + "value": 0.33 + }, + { + "year": 2012, + "value": 0.33 + }, { "year": 2013, "value": 0.33 @@ -10437,6 +12128,56 @@ "indexed": true, "type": "float", "value": [ + { + "year": 2011, + "MARS": "single", + "value": 379150.0 + }, + { + "year": 2011, + 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"widow", + "value": 69000.0 + }, + { + "year": 2012, + "MARS": "single", + "value": 35350.0 + }, + { + "year": 2012, + "MARS": "mjoint", + "value": 70700.0 + }, + { + "year": 2012, + "MARS": "mseparate", + "value": 35350.0 + }, + { + "year": 2012, + "MARS": "headhh", + "value": 47350.0 + }, + { + "year": 2012, + "MARS": "widow", + "value": 70700.0 + }, { "year": 2013, "MARS": "single", @@ -12212,6 +14185,14 @@ "indexed": false, "type": "float", "value": [ + { + "year": 2011, + "value": 0.25 + }, + { + "year": 2012, + "value": 0.25 + }, { "year": 2013, "value": 0.25 @@ -12278,6 +14259,56 @@ "indexed": true, "type": "float", "value": [ + { + "year": 2011, + "MARS": "single", + "value": 83600.0 + }, + { + "year": 2011, + "MARS": "mjoint", + "value": 139350.0 + }, + { + "year": 2011, + "MARS": "mseparate", + "value": 69675.0 + }, + { + "year": 2011, + "MARS": "headhh", + "value": 119400.0 + }, + { + "year": 2011, + "MARS": "widow", + "value": 139350.0 + }, + { + "year": 2012, + "MARS": "single", + "value": 85650.0 + }, + { + "year": 2012, + "MARS": "mjoint", + "value": 142700.0 + }, + { + "year": 2012, + "MARS": "mseparate", + "value": 73200.0 + }, + { + "year": 2012, + "MARS": "headhh", + "value": 122300.0 + }, + { + "year": 2012, + "MARS": "widow", + "value": 142700.0 + }, { "year": 2013, "MARS": "single", @@ -12575,6 +14606,14 @@ "indexed": false, "type": "float", "value": [ + { + "year": 2011, + "value": 0.28 + }, + { + "year": 2012, + "value": 0.28 + }, { "year": 2013, "value": 0.28 @@ -12641,6 +14680,56 @@ "indexed": true, "type": "float", "value": [ + { + "year": 2011, + "MARS": "single", + "value": 174400.0 + }, + { + "year": 2011, + "MARS": "mjoint", + "value": 212300.0 + }, + { + "year": 2011, + "MARS": "mseparate", + "value": 106150.0 + }, + { + "year": 2011, + "MARS": "headhh", + "value": 193350.0 + }, + { + "year": 2011, + "MARS": "widow", + "value": 212300.0 + }, + { + "year": 2012, + "MARS": "single", + "value": 178650.0 + }, + { + "year": 2012, + "MARS": "mjoint", + "value": 217450.0 + }, + { + "year": 2012, + "MARS": "mseparate", + "value": 108725.0 + }, + { + "year": 2012, + "MARS": "headhh", + "value": 198050.0 + }, + { + "year": 2012, + "MARS": "widow", + "value": 217450.0 + }, { "year": 2013, "MARS": "single", @@ -12938,6 +15027,14 @@ "indexed": false, "type": "float", "value": [ + { + "year": 2011, + "value": 0.33 + }, + { + "year": 2012, + "value": 0.33 + }, { "year": 2013, "value": 0.33 @@ -13004,6 +15101,56 @@ "indexed": true, "type": "float", "value": [ + { + "year": 2011, + "MARS": "single", + "value": 379150.0 + }, + { + "year": 2011, + "MARS": "mjoint", + "value": 379150.0 + }, + { + "year": 2011, + "MARS": "mseparate", + "value": 189575.0 + }, + { + "year": 2011, + "MARS": "headhh", + "value": 379150.0 + }, + { + "year": 2011, + "MARS": "widow", + "value": 379150.0 + }, + { + "year": 2012, + "MARS": "single", + "value": 388350.0 + }, + { + "year": 2012, + "MARS": "mjoint", + "value": 388350.0 + }, + { + "year": 2012, + "MARS": "mseparate", + "value": 194175.0 + }, + { + "year": 2012, + "MARS": "headhh", + "value": 388350.0 + }, + { + "year": 2012, + "MARS": "widow", + "value": 388350.0 + }, { "year": 2013, "MARS": "single", @@ -13301,6 +15448,14 @@ "indexed": false, "type": "float", "value": [ + { + "year": 2011, + "value": 0.35 + }, + { + "year": 2012, + "value": 0.35 + }, { "year": 2013, "value": 0.35 @@ -13367,6 +15522,56 @@ "indexed": true, "type": "float", "value": [ + { + "year": 2011, + "MARS": "single", + "value": 9e+99 + }, + { + "year": 2011, + "MARS": "mjoint", + "value": 9e+99 + }, + { + "year": 2011, + "MARS": "mseparate", + "value": 9e+99 + }, + { + "year": 2011, + "MARS": "headhh", + "value": 9e+99 + }, + { + "year": 2011, + "MARS": "widow", + "value": 9e+99 + }, + { + "year": 2012, + "MARS": "single", + "value": 9e+99 + }, + { + "year": 2012, + "MARS": "mjoint", + "value": 9e+99 + }, + { + "year": 2012, + "MARS": "mseparate", + "value": 9e+99 + }, + { + "year": 2012, + "MARS": "headhh", + "value": 9e+99 + }, + { + "year": 2012, + "MARS": "widow", + "value": 9e+99 + }, { "year": 2013, "MARS": "single", @@ -13664,6 +15869,14 @@ "indexed": false, "type": "float", "value": [ + { + "year": 2011, + "value": 1.0 + }, + { + "year": 2012, + "value": 1.0 + }, { "year": 2013, "value": 0.396 @@ -13730,6 +15943,56 @@ "indexed": true, "type": "float", "value": [ + { + "year": 2011, + "MARS": "single", + "value": 9e+99 + }, + { + "year": 2011, + "MARS": "mjoint", + "value": 9e+99 + }, + { + "year": 2011, + "MARS": "mseparate", + "value": 9e+99 + }, + { + "year": 2011, + "MARS": "headhh", + "value": 9e+99 + }, + { + "year": 2011, + "MARS": "widow", + "value": 9e+99 + }, + { + "year": 2012, + "MARS": "single", + "value": 9e+99 + }, + { + "year": 2012, + "MARS": "mjoint", + "value": 9e+99 + }, + { + "year": 2012, + "MARS": "mseparate", + "value": 9e+99 + }, + { + "year": 2012, + "MARS": "headhh", + "value": 9e+99 + }, + { + "year": 2012, + "MARS": "widow", + "value": 9e+99 + }, { "year": 2013, "MARS": "single", @@ -14028,7 +16291,7 @@ "type": "float", "value": [ { - "year": 2013, + "year": 2011, "value": 1.0 } ], @@ -14054,7 +16317,7 @@ "type": "float", "value": [ { - "year": 2013, + "year": 2011, "value": 1.0 } ], @@ -14080,7 +16343,7 @@ "type": "float", "value": [ { - "year": 2013, + "year": 2011, "value": 0.0 } ], @@ -14106,7 +16369,7 @@ "type": "bool", "value": [ { - "year": 2013, + "year": 2011, "value": false } ], @@ -14132,7 +16395,7 @@ "type": "bool", "value": [ { - "year": 2013, + "year": 2011, "value": true } ], @@ -14157,6 +16420,14 @@ "indexed": false, "type": "float", "value": [ + { + "year": 2011, + "value": 0.0 + }, + { + "year": 2012, + "value": 0.0 + }, { "year": 2013, "value": 0.0 @@ -14211,6 +16482,56 @@ "indexed": true, "type": "float", "value": [ + { + "year": 2011, + "MARS": "single", + "value": 0.0 + }, + { + "year": 2011, + "MARS": "mjoint", + "value": 0.0 + }, + { + "year": 2011, + "MARS": "mseparate", + "value": 0.0 + }, + { + "year": 2011, + "MARS": "headhh", + "value": 0.0 + }, + { + "year": 2011, + "MARS": "widow", + "value": 0.0 + }, + { + "year": 2012, + "MARS": "single", + "value": 0.0 + }, + { + "year": 2012, + "MARS": "mjoint", + "value": 0.0 + }, + { + "year": 2012, + "MARS": "mseparate", + "value": 0.0 + }, + { + "year": 2012, + "MARS": "headhh", + "value": 0.0 + }, + { + "year": 2012, + "MARS": "widow", + "value": 0.0 + }, { "year": 2013, "MARS": "single", @@ -14508,6 +16829,56 @@ "indexed": false, "type": "float", "value": [ + { + "year": 2011, + "MARS": "single", + "value": 1.0 + }, + { + "year": 2011, + "MARS": "mjoint", + "value": 1.0 + }, + { + "year": 2011, + "MARS": "mseparate", + "value": 1.0 + }, + { + "year": 2011, + "MARS": "headhh", + "value": 1.0 + }, + { + "year": 2011, + "MARS": "widow", + "value": 1.0 + }, + { + "year": 2012, + "MARS": "single", + "value": 1.0 + }, + { + "year": 2012, + "MARS": "mjoint", + "value": 1.0 + }, + { + "year": 2012, + "MARS": "mseparate", + "value": 1.0 + }, + { + "year": 2012, + "MARS": "headhh", + "value": 1.0 + }, + { + "year": 2012, + "MARS": "widow", + "value": 1.0 + }, { "year": 2013, "MARS": "single", @@ -14730,6 +17101,14 @@ "indexed": false, "type": "float", "value": [ + { + "year": 2011, + "value": 0.0 + }, + { + "year": 2012, + "value": 0.0 + }, { "year": 2013, "value": 0.0 @@ -14784,6 +17163,14 @@ "indexed": false, "type": "float", "value": [ + { + "year": 2011, + "value": 0.0 + }, + { + "year": 2012, + "value": 0.0 + }, { "year": 2013, "value": 0.0 @@ -14838,6 +17225,14 @@ "indexed": false, "type": "float", "value": [ + { + "year": 2011, + "value": 0.0 + }, + { + "year": 2012, + "value": 0.0 + }, { "year": 2013, "value": 0.0 @@ -14893,7 +17288,7 @@ "type": "bool", "value": [ { - "year": 2013, + "year": 2011, "value": true } ], @@ -14918,6 +17313,56 @@ "indexed": true, "type": "float", "value": [ + { + "year": 2011, + "MARS": "single", + "value": 48450.0 + }, + { + "year": 2011, + "MARS": "mjoint", + "value": 74450.0 + }, + { + "year": 2011, + "MARS": "mseparate", + "value": 37225.0 + }, + { + "year": 2011, + "MARS": "headhh", + "value": 48450.0 + }, + { + "year": 2011, + "MARS": "widow", + "value": 74450.0 + }, + { + "year": 2012, + "MARS": "single", + "value": 50600.0 + }, + { + "year": 2012, + "MARS": "mjoint", + "value": 78750.0 + }, + { + "year": 2012, + "MARS": "mseparate", + "value": 39375.0 + }, + { + "year": 2012, + "MARS": "headhh", + "value": 50600.0 + }, + { + "year": 2012, + "MARS": "widow", + "value": 78750.0 + }, { "year": 2013, "MARS": "single", @@ -15289,7 +17734,7 @@ "AMT_em": { "title": "AMT exemption amount", "description": "The amount of AMT taxable income exempted from AMT.", - "notes": "", + "notes": "See Form 6251 Instructions", "section_1": "Personal Income", "section_2": "Alternative Minimum Tax", "indexable": true, @@ -15594,7 +18039,7 @@ "type": "float", "value": [ { - "year": 2013, + "year": 2011, "value": 0.25 } ], @@ -15612,13 +18057,63 @@ "AMT_em_ps": { "title": "AMT exemption phaseout start", "description": "AMT exemption starts to decrease when AMT taxable income goes beyond this threshold.", - "notes": "", + "notes": "See Form 6251 Instructions", "section_1": "Personal Income", "section_2": "Alternative Minimum Tax", "indexable": true, "indexed": true, "type": "float", "value": [ + { + "year": 2011, + "MARS": "single", + "value": 112500.0 + }, + { + "year": 2011, + "MARS": "mjoint", + "value": 150000.0 + }, + { + "year": 2011, + "MARS": "mseparate", + "value": 75000.0 + }, + { + "year": 2011, + "MARS": "headhh", + "value": 112500.0 + }, + { + "year": 2011, + "MARS": "widow", + "value": 150000.0 + }, + { + "year": 2012, + "MARS": "single", + "value": 112500.0 + }, + { + "year": 2012, + "MARS": "mjoint", + "value": 150000.0 + }, + { + "year": 2012, + "MARS": "mseparate", + "value": 75000.0 + }, + { + "year": 2012, + "MARS": "headhh", + "value": 112500.0 + }, + { + "year": 2012, + "MARS": "widow", + "value": 150000.0 + }, { "year": 2013, "MARS": "single", @@ -15909,13 +18404,21 @@ "AMT_child_em": { "title": "Child AMT exemption additional income base", "description": "The child's AMT exemption is capped by this amount plus the child's earned income.", - "notes": "", + "notes": "See Form 6251 Instructions", "section_1": "", "section_2": "", "indexable": true, "indexed": true, "type": "float", "value": [ + { + "year": 2011, + "value": 6800.0 + }, + { + "year": 2012, + "value": 6950.0 + }, { "year": 2013, "value": 7150.0 @@ -15971,7 +18474,7 @@ "AMT_child_em_c_age": { "title": "Age ceiling for special AMT exemption", "description": "Individuals under this age must use the child AMT exemption rules.", - "notes": "", + "notes": "See Form 6251 Instructions", "section_1": "", "section_2": "", "indexable": false, @@ -15979,7 +18482,7 @@ "type": "int", "value": [ { - "year": 2013, + "year": 2011, "value": 18 } ], @@ -15997,7 +18500,7 @@ "AMT_rt1": { "title": "AMT rate 1", "description": "The tax rate applied to the portion of AMT taxable income below the surtax threshold, AMT bracket 1.", - "notes": "", + "notes": "See Form 6251 Instructions", "section_1": "Personal Income", "section_2": "Alternative Minimum Tax", "indexable": false, @@ -16005,7 +18508,7 @@ "type": "float", "value": [ { - "year": 2013, + "year": 2011, "value": 0.26 } ], @@ -16023,13 +18526,21 @@ "AMT_brk1": { "title": "AMT bracket 1 (upper threshold)", "description": "AMT taxable income below this is subject to AMT rate 1 and above it is subject to AMT rate 1 + the additional AMT rate.", - "notes": "", + "notes": "See Form 6251 Instructions", "section_1": "Personal Income", "section_2": "Alternative Minimum Tax", "indexable": true, "indexed": true, "type": "float", "value": [ + { + "year": 2011, + "value": 175000.0 + }, + { + "year": 2012, + "value": 175000.0 + }, { "year": 2013, "value": 179500.0 @@ -16093,7 +18604,7 @@ "type": "float", "value": [ { - "year": 2013, + "year": 2011, "value": 0.02 } ], @@ -16111,13 +18622,21 @@ "AMT_em_pe": { "title": "AMT exemption phaseout ending AMT taxable income for Married filing Separately", "description": "The AMT exemption is entirely disallowed beyond this AMT taxable income level for individuals who are married but filing separately.", - "notes": "", + "notes": "See Form 6251 Instructions", "section_1": "", "section_2": "", "indexable": true, "indexed": true, "type": "float", "value": [ + { + "year": 2011, + "value": 223900.0 + }, + { + "year": 2012, + "value": 232500.0 + }, { "year": 2013, "value": 238550.0 @@ -16175,9 +18694,9 @@ } }, "CDCC_c": { - "title": "Maximum child & dependent care expenses per dependent", - "description": "The maximum amount of expenses allowed for each qualifying dependent.", - "notes": "", + "title": "Maximum child & dependent care credit per dependent", + "description": "The maximum amount of credit allowed for each qualifying dependent.", + "notes": "See IRS Publication 503", "section_1": "Nonrefundable Credits", "section_2": "Child And Dependent Care", "indexable": true, @@ -16185,7 +18704,7 @@ "type": "float", "value": [ { - "year": 2013, + "year": 2011, "value": 3000.0 }, { @@ -16211,7 +18730,7 @@ "CDCC_ps": { "title": "Child & dependent care credit phaseout start", "description": "For taxpayers with AGI over this amount, the rate of the credit is reduced by one percentage point each $2,000 of AGI over this amount.", - "notes": "", + "notes": "See IRS Publication 503", "section_1": "Nonrefundable Credits", "section_2": "Child And Dependent Care", "indexable": true, @@ -16219,7 +18738,7 @@ "type": "float", "value": [ { - "year": 2013, + "year": 2011, "value": 15000.0 }, { @@ -16278,8 +18797,8 @@ }, "CDCC_crt": { "title": "Child & dependent care credit phaseout percentage rate ceiling", - "description": "The maximum percentage rate for the CDCC; this percentage rate decreases as AGI rises above the CDCC_ps level.", - "notes": "", + "description": "The maximum percentage rate in the AGI phaseout; this percentage rate decreases as AGI rises above the CDCC_ps level.", + "notes": "See IRS Publication 503", "section_1": "Nonrefundable Credits", "section_2": "Child And Dependent Care", "indexable": false, @@ -16287,7 +18806,7 @@ "type": "float", "value": [ { - "year": 2013, + "year": 2011, "value": 35.0 }, { @@ -16399,13 +18918,21 @@ "CTC_c": { "title": "Maximum nonrefundable child tax credit per child", "description": "The maximum nonrefundable credit allowed for each child.", - "notes": "", + "notes": "See IRS Publication 972", "section_1": "Child/Dependent Credits", "section_2": "Child Tax Credit", "indexable": true, "indexed": false, "type": "float", "value": [ + { + "year": 2011, + "value": 1000.0 + }, + { + "year": 2012, + "value": 1000.0 + }, { "year": 2013, "value": 1000.0 @@ -16473,7 +19000,7 @@ "type": "float", "value": [ { - "year": 2013, + "year": 2011, "value": 0.0 } ], @@ -16559,13 +19086,63 @@ "CTC_ps": { "title": "Child tax credit phaseout MAGI start", "description": "Child tax credit begins to decrease when MAGI is above this level; read descriptions of the dependent credit amounts for how they phase out when MAGI is above this level.", - "notes": "", + "notes": "See IRS Publication 972", "section_1": "Child/Dependent Credits", "section_2": "Child Tax Credit", "indexable": true, "indexed": false, "type": "float", "value": [ + { + "year": 2011, + "MARS": "single", + "value": 75000.0 + }, + { + "year": 2011, + "MARS": "mjoint", + "value": 110000.0 + }, + { + "year": 2011, + "MARS": "mseparate", + "value": 55000.0 + }, + { + "year": 2011, + "MARS": "headhh", + "value": 75000.0 + }, + { + "year": 2011, + "MARS": "widow", + "value": 75000.0 + }, + { + "year": 2012, + "MARS": "single", + "value": 75000.0 + }, + { + "year": 2012, + "MARS": "mjoint", + "value": 110000.0 + }, + { + "year": 2012, + "MARS": "mseparate", + "value": 55000.0 + }, + { + "year": 2012, + "MARS": "headhh", + "value": 75000.0 + }, + { + "year": 2012, + "MARS": "widow", + "value": 75000.0 + }, { "year": 2013, "MARS": "single", @@ -16856,7 +19433,7 @@ "CTC_prt": { "title": "Child and dependent tax credit phaseout rate", "description": "The amount of the credit starts to decrease at this rate if MAGI is higher than child tax credit phaseout start.", - "notes": "", + "notes": "See IRS Publication 972", "section_1": "Child/Dependent Credits", "section_2": "Child Tax Credit", "indexable": false, @@ -16864,7 +19441,7 @@ "type": "float", "value": [ { - "year": 2013, + "year": 2011, "value": 0.05 } ], @@ -16889,6 +19466,14 @@ "indexed": false, "type": "float", "value": [ + { + "year": 2011, + "value": 1000.0 + }, + { + "year": 2012, + "value": 1000.0 + }, { "year": 2013, "value": 1000.0 @@ -16967,6 +19552,14 @@ "indexed": false, "type": "float", "value": [ + { + "year": 2011, + "value": 0.0 + }, + { + "year": 2012, + "value": 0.0 + }, { "year": 2013, "value": 0.0 @@ -17014,13 +19607,63 @@ "NIIT_thd": { "title": "Net Investment Income Tax modified AGI threshold", "description": "If modified AGI is more than this threshold, filing unit is subject to the Net Investment Income Tax.", - "notes": "", + "notes": "See IRS Form 8960", "section_1": "Other Taxes", "section_2": "Net Investment Income Tax", "indexable": true, "indexed": false, "type": "float", "value": [ + { + "year": 2011, + "MARS": "single", + "value": 9e+99 + }, + { + "year": 2011, + "MARS": "mjoint", + "value": 9e+99 + }, + { + "year": 2011, + "MARS": "mseparate", + "value": 9e+99 + }, + { + "year": 2011, + "MARS": "headhh", + "value": 9e+99 + }, + { + "year": 2011, + "MARS": "widow", + "value": 9e+99 + }, + { + "year": 2012, + "MARS": "single", + "value": 9e+99 + }, + { + "year": 2012, + "MARS": "mjoint", + "value": 9e+99 + }, + { + "year": 2012, + "MARS": "mseparate", + "value": 9e+99 + }, + { + "year": 2012, + "MARS": "headhh", + "value": 9e+99 + }, + { + "year": 2012, + "MARS": "widow", + "value": 9e+99 + }, { "year": 2013, "MARS": "single", @@ -17069,7 +19712,7 @@ "type": "bool", "value": [ { - "year": 2013, + "year": 2011, "value": false } ], @@ -17094,6 +19737,14 @@ "indexed": false, "type": "float", "value": [ + { + "year": 2011, + "value": 0.0 + }, + { + "year": 2012, + "value": 0.0 + }, { "year": 2013, "value": 0.038 @@ -17113,13 +19764,53 @@ "EITC_c": { "title": "Maximum earned income credit", "description": "This is the maximum amount of earned income credit taxpayers are eligible for; it depends on how many kids they have.", - "notes": "", + "notes": "See IRS Publication 596", "section_1": "Refundable Credits", "section_2": "Earned Income Tax Credit", "indexable": true, "indexed": true, "type": "float", "value": [ + { + "year": 2011, + "EIC": "0kids", + "value": 464.0 + }, + { + "year": 2011, + "EIC": "1kid", + "value": 3094.0 + }, + { + "year": 2011, + "EIC": "2kids", + "value": 5112.0 + }, + { + "year": 2011, + "EIC": "3+kids", + "value": 5751.0 + }, + { + "year": 2012, + "EIC": "0kids", + "value": 475.0 + }, + { + "year": 2012, + "EIC": "1kid", + "value": 3169.0 + }, + { + "year": 2012, + "EIC": "2kids", + "value": 5236.0 + }, + { + "year": 2012, + "EIC": "3+kids", + "value": 5891.0 + }, { "year": 2013, "EIC": "0kids", @@ -17335,7 +20026,7 @@ "EITC_rt": { "title": "Earned income credit phasein rate", "description": "Pre-phaseout credit is minimum of this rate times earnings and the maximum earned income credit.", - "notes": "", + "notes": "See IRS Publication 596", "section_1": "Refundable Credits", "section_2": "Earned Income Tax Credit", "indexable": false, @@ -17343,22 +20034,22 @@ "type": "float", "value": [ { - "year": 2013, + "year": 2011, "EIC": "0kids", "value": 0.0765 }, { - "year": 2013, + "year": 2011, "EIC": "1kid", "value": 0.34 }, { - "year": 2013, + "year": 2011, "EIC": "2kids", "value": 0.4 }, { - "year": 2013, + "year": 2011, "EIC": "3+kids", "value": 0.45 }, @@ -17444,6 +20135,14 @@ "indexed": false, "type": "float", "value": [ + { + "year": 2011, + "value": 0.0 + }, + { + "year": 2012, + "value": 0.0 + }, { "year": 2013, "value": 0.0 @@ -17507,22 +20206,22 @@ "type": "float", "value": [ { - "year": 2013, + "year": 2011, "EIC": "0kids", "value": 0.0765 }, { - "year": 2013, + "year": 2011, "EIC": "1kid", "value": 0.1598 }, { - "year": 2013, + "year": 2011, "EIC": "2kids", "value": 0.2106 }, { - "year": 2013, + "year": 2011, "EIC": "3+kids", "value": 0.2106 }, @@ -17581,13 +20280,53 @@ "EITC_ps": { "title": "Earned income credit phaseout start AGI", "description": "If AGI is higher than this threshold, the amount of EITC will start to decrease at the phaseout rate.", - "notes": "", + "notes": "See IRS Publication 596", "section_1": "Refundable Credits", "section_2": "Earned Income Tax Credit", "indexable": true, "indexed": true, "type": "float", "value": [ + { + "year": 2011, + "EIC": "0kids", + "value": 7590.0 + }, + { + "year": 2011, + "EIC": "1kid", + "value": 16690.0 + }, + { + "year": 2011, + "EIC": "2kids", + "value": 16690.0 + }, + { + "year": 2011, + "EIC": "3+kids", + "value": 16690.0 + }, + { + "year": 2012, + "EIC": "0kids", + "value": 7770.0 + }, + { + "year": 2012, + "EIC": "1kid", + "value": 17090.0 + }, + { + "year": 2012, + "EIC": "2kids", + "value": 17090.0 + }, + { + "year": 2012, + "EIC": "3+kids", + "value": 17090.0 + }, { "year": 2013, "EIC": "0kids", @@ -17803,13 +20542,53 @@ "EITC_ps_MarriedJ": { "title": "Extra earned income credit phaseout start AGI for married filling jointly", "description": "This is the additional amount added on the regular phaseout start amount for taxpayers with filling status of married filing jointly.", - "notes": "", + "notes": "See IRS Publication 596", "section_1": "Refundable Credits", "section_2": "Earned Income Tax Credit", "indexable": true, "indexed": true, "type": "float", "value": [ + { + "year": 2011, + "EIC": "0kids", + "value": 5000.0 + }, + { + "year": 2011, + "EIC": "1kid", + "value": 5000.0 + }, + { + "year": 2011, + "EIC": "2kids", + "value": 5000.0 + }, + { + "year": 2011, + "EIC": "3+kids", + "value": 5100.0 + }, + { + "year": 2012, + "EIC": "0kids", + "value": 5210.0 + }, + { + "year": 2012, + "EIC": "1kid", + "value": 5210.0 + }, + { + "year": 2012, + "EIC": "2kids", + "value": 5210.0 + }, + { + "year": 2012, + "EIC": "3+kids", + "value": 5210.0 + }, { "year": 2013, "EIC": "0kids", @@ -18025,7 +20804,7 @@ "EITC_MinEligAge": { "title": "Minimum Age for Childless EITC Eligibility", "description": "For a childless filing unit, at least one individual's age needs to be no less than this age (but no greater than the EITC_MaxEligAge) in order to be eligible for an earned income tax credit.", - "notes": "", + "notes": "See IRS Publication 596", "section_1": "Refundable Credits", "section_2": "Earned Income Tax Credit", "indexable": false, @@ -18033,7 +20812,7 @@ "type": "int", "value": [ { - "year": 2013, + "year": 2011, "value": 25 }, { @@ -18059,7 +20838,7 @@ "EITC_MaxEligAge": { "title": "Maximum Age for Childless EITC Eligibility", "description": "For a childless filing unit, at least one individual's age needs to be no greater than this age (but no less than the EITC_MinEligAge) in order to be eligible for an earned income tax credit.", - "notes": "", + "notes": "See IRS Publication 596", "section_1": "Refundable Credits", "section_2": "Earned Income Tax Credit", "indexable": false, @@ -18067,7 +20846,7 @@ "type": "int", "value": [ { - "year": 2013, + "year": 2011, "value": 64 }, { @@ -18097,13 +20876,21 @@ "EITC_InvestIncome_c": { "title": "Maximum investment income before EITC reduction", "description": "The EITC amount is reduced when investment income exceeds this ceiling.", - "notes": "", + "notes": "See IRS Publication 596", "section_1": "Refundable Credits", "section_2": "Earned Income Tax Credit", "indexable": true, "indexed": true, "type": "float", "value": [ + { + "year": 2011, + "value": 3150.0 + }, + { + "year": 2012, + "value": 3200.0 + }, { "year": 2013, "value": 3300.0 @@ -18159,7 +20946,7 @@ "EITC_excess_InvestIncome_rt": { "title": "Rate of EITC reduction when investment income exceeds ceiling", "description": "The EITC amount is reduced at this rate per dollar of investment income exceeding the ceiling.", - "notes": "", + "notes": "See IRS Publication 596", "section_1": "Refundable Credits", "section_2": "Earned Income Tax Credit", "indexable": false, @@ -18167,7 +20954,7 @@ "type": "float", "value": [ { - "year": 2013, + "year": 2011, "value": 9e+99 } ], @@ -18185,7 +20972,7 @@ "EITC_indiv": { "title": "EITC is computed for each spouse based on individual earnings", "description": "Current-law value is false implying EITC is filing-unit based; a value of true implies EITC is computed for each individual wage earner. The additional phaseout start for joint filers is not affected by this parameter, nor are investment income and age eligibilty rules.", - "notes": "", + "notes": "See IRS Publication 596", "section_1": "Refundable Credits", "section_2": "Earned Income Tax Credit", "indexable": false, @@ -18193,7 +20980,7 @@ "type": "bool", "value": [ { - "year": 2013, + "year": 2011, "value": false } ], @@ -18211,7 +20998,7 @@ "EITC_sep_filers_elig": { "title": "Separate filers are eligibile for the EITC", "description": "Current-law value is false, implying ineligibility.", - "notes": "", + "notes": "See IRS Publication 596", "section_1": "Refundable Credits", "section_2": "Earned Income Tax Credit", "indexable": false, @@ -18219,7 +21006,7 @@ "type": "bool", "value": [ { - "year": 2013, + "year": 2011, "value": false }, { @@ -18248,6 +21035,14 @@ "indexed": true, "type": "float", "value": [ + { + "year": 2011, + "value": 0.0 + }, + { + "year": 2012, + "value": 0.0 + }, { "year": 2013, "value": 0.0 @@ -18299,7 +21094,7 @@ "type": "float", "value": [ { - "year": 2013, + "year": 2011, "value": 0.0 } ], @@ -18317,7 +21112,7 @@ "LLC_Expense_c": { "title": "Lifetime learning credit expense limit", "description": "The maximum expense eligible for lifetime learning credit, per child.", - "notes": "", + "notes": "See IRS Publication 970", "section_1": "", "section_2": "", "indexable": true, @@ -18325,7 +21120,7 @@ "type": "float", "value": [ { - "year": 2013, + "year": 2011, "value": 10000.0 } ], @@ -18343,13 +21138,21 @@ "ETC_pe_Single": { "title": "Education tax credit phaseout ends (Single)", "description": "The education tax credit will be zero for those taxpayers of single filing status with modified AGI (in thousands) higher than this level.", - "notes": "", + "notes": "See IRS Publication 970", "section_1": "", "section_2": "", "indexable": true, "indexed": true, "type": "float", "value": [ + { + "year": 2011, + "value": 61.0 + }, + { + "year": 2012, + "value": 62.0 + }, { "year": 2013, "value": 63.0 @@ -18405,13 +21208,21 @@ "ETC_pe_Married": { "title": "Education tax credit phaseout ends (Married)", "description": "The education tax credit will be zero for those taxpayers of married filing status with modified AGI level (in thousands) higher than this level.", - "notes": "", + "notes": "See IRS Publication 970", "section_1": "", "section_2": "", "indexable": true, "indexed": true, "type": "float", "value": [ + { + "year": 2011, + "value": 122.0 + }, + { + "year": 2012, + "value": 124.0 + }, { "year": 2013, "value": 127.0 @@ -18467,7 +21278,7 @@ "ACTC_rt": { "title": "Additional Child Tax Credit rate", "description": "This is the fraction of earnings used in calculating the ACTC, which is a partially refundable credit that supplements the CTC for some taxpayers.", - "notes": "", + "notes": "See IRS Publication 972", "section_1": "Child/Dependent Credits", "section_2": "Additional Child Tax Credit", "indexable": false, @@ -18475,7 +21286,7 @@ "type": "float", "value": [ { - "year": 2013, + "year": 2011, "value": 0.15 } ], @@ -18501,7 +21312,7 @@ "type": "float", "value": [ { - "year": 2013, + "year": 2011, "value": 0.0 } ], @@ -18519,13 +21330,21 @@ "ACTC_Income_thd": { "title": "Additional Child Tax Credit income threshold", "description": "The portion of earned income below this threshold does not count as base for the Additional Child Tax Credit.", - "notes": "", + "notes": "See IRS Publication 972", "section_1": "Child/Dependent Credits", "section_2": "Additional Child Tax Credit", "indexable": true, "indexed": false, "type": "float", "value": [ + { + "year": 2011, + "value": 3000.0 + }, + { + "year": 2012, + "value": 3000.0 + }, { "year": 2013, "value": 3000.0 @@ -18585,7 +21404,7 @@ "ACTC_ChildNum": { "title": "Additional Child Tax Credit minimum number of qualified children for different formula", "description": "Families with this number of qualified children or more may qualify for a different formula to calculate the Additional Child Tax Credit, which is a partially refundable credit that supplements the Child Tax Credit for some taxpayers.", - "notes": "", + "notes": "See IRS Publication 972", "section_1": "Child/Dependent Credits", "section_2": "Additional Child Tax Credit", "indexable": false, @@ -18593,7 +21412,7 @@ "type": "int", "value": [ { - "year": 2013, + "year": 2011, "value": 3 } ], @@ -18619,7 +21438,7 @@ "type": "float", "value": [ { - "year": 2013, + "year": 2011, "value": 0.0 }, { @@ -18653,7 +21472,7 @@ "type": "float", "value": [ { - "year": 2013, + "year": 2011, "value": 0.0 }, { @@ -18687,7 +21506,7 @@ "type": "bool", "value": [ { - "year": 2013, + "year": 2011, "value": false }, { @@ -18721,7 +21540,7 @@ "type": "float", "value": [ { - "year": 2013, + "year": 2011, "value": 0.0 } ], @@ -18746,6 +21565,56 @@ "indexed": true, "type": "float", "value": [ + { + "year": 2011, + "MARS": "single", + "value": 0.0 + }, + { + "year": 2011, + "MARS": "mjoint", + "value": 0.0 + }, + { + "year": 2011, + "MARS": "mseparate", + "value": 0.0 + }, + { + "year": 2011, + "MARS": "headhh", + "value": 0.0 + }, + { + "year": 2011, + "MARS": "widow", + "value": 0.0 + }, + { + "year": 2012, + "MARS": "single", + "value": 0.0 + }, + { + "year": 2012, + "MARS": "mjoint", + "value": 0.0 + }, + { + "year": 2012, + "MARS": "mseparate", + "value": 0.0 + }, + { + "year": 2012, + "MARS": "headhh", + "value": 0.0 + }, + { + "year": 2012, + "MARS": "widow", + "value": 0.0 + }, { "year": 2013, "MARS": "single", @@ -18994,7 +21863,7 @@ "type": "float", "value": [ { - "year": 2013, + "year": 2011, "value": 0.0 }, { @@ -19028,7 +21897,7 @@ "type": "bool", "value": [ { - "year": 2013, + "year": 2011, "value": false } ], @@ -19054,7 +21923,7 @@ "type": "float", "value": [ { - "year": 2013, + "year": 2011, "value": 0.0 } ], @@ -19080,7 +21949,7 @@ "type": "bool", "value": [ { - "year": 2013, + "year": 2011, "value": false } ], @@ -19106,7 +21975,7 @@ "type": "float", "value": [ { - "year": 2013, + "year": 2011, "value": 0.0 } ], @@ -19131,6 +22000,56 @@ "indexed": true, "type": "float", "value": [ + { + "year": 2011, + "MARS": "single", + "value": 1000000.0 + }, + { + "year": 2011, + "MARS": "mjoint", + "value": 1000000.0 + }, + { + "year": 2011, + "MARS": "mseparate", + "value": 500000.0 + }, + { + "year": 2011, + "MARS": "headhh", + "value": 1000000.0 + }, + { + "year": 2011, + "MARS": "widow", + "value": 1000000.0 + }, + { + "year": 2012, + "MARS": "single", + "value": 1000000.0 + }, + { + "year": 2012, + "MARS": "mjoint", + "value": 1000000.0 + }, + { + "year": 2012, + "MARS": "mseparate", + "value": 500000.0 + }, + { + "year": 2012, + "MARS": "headhh", + "value": 1000000.0 + }, + { + "year": 2012, + "MARS": "widow", + "value": 1000000.0 + }, { "year": 2013, "MARS": "single", @@ -19328,6 +22247,56 @@ "indexed": true, "type": "float", "value": [ + { + "year": 2011, + "MARS": "single", + "value": 2000000.0 + }, + { + "year": 2011, + "MARS": "mjoint", + "value": 2000000.0 + }, + { + "year": 2011, + "MARS": "mseparate", + "value": 1000000.0 + }, + { + "year": 2011, + "MARS": "headhh", + "value": 2000000.0 + }, + { + "year": 2011, + "MARS": "widow", + "value": 2000000.0 + }, + { + "year": 2012, + "MARS": "single", + "value": 2000000.0 + }, + { + "year": 2012, + "MARS": "mjoint", + "value": 2000000.0 + }, + { + "year": 2012, + "MARS": "mseparate", + "value": 1000000.0 + }, + { + "year": 2012, + "MARS": "headhh", + "value": 2000000.0 + }, + { + "year": 2012, + "MARS": "widow", + "value": 2000000.0 + }, { "year": 2013, "MARS": "single", @@ -19526,7 +22495,7 @@ "type": "float", "value": [ { - "year": 2013, + "year": 2011, "value": 0.0 } ], @@ -19551,6 +22520,56 @@ "indexed": true, "type": "float", "value": [ + { + "year": 2011, + "MARS": "single", + "value": 9e+99 + }, + { + "year": 2011, + "MARS": "mjoint", + "value": 9e+99 + }, + { + "year": 2011, + "MARS": "mseparate", + "value": 9e+99 + }, + { + "year": 2011, + "MARS": "headhh", + "value": 9e+99 + }, + { + "year": 2011, + "MARS": "widow", + "value": 9e+99 + }, + { + "year": 2012, + "MARS": "single", + "value": 9e+99 + }, + { + "year": 2012, + "MARS": "mjoint", + "value": 9e+99 + }, + { + "year": 2012, + "MARS": "mseparate", + "value": 9e+99 + }, + { + "year": 2012, + "MARS": "headhh", + "value": 9e+99 + }, + { + "year": 2012, + "MARS": "widow", + "value": 9e+99 + }, { "year": 2013, "MARS": "single", @@ -19749,7 +22768,7 @@ "type": "float", "value": [ { - "year": 2013, + "year": 2011, "value": 0.0 } ], @@ -19774,6 +22793,14 @@ "indexed": true, "type": "float", "value": [ + { + "year": 2011, + "value": 0.0 + }, + { + "year": 2012, + "value": 0.0 + }, { "year": 2013, "value": 0.0 @@ -19824,6 +22851,14 @@ "indexed": true, "type": "float", "value": [ + { + "year": 2011, + "value": 0.0 + }, + { + "year": 2012, + "value": 0.0 + }, { "year": 2013, "value": 0.0 @@ -19874,6 +22909,14 @@ "indexed": true, "type": "float", "value": [ + { + "year": 2011, + "value": 0.0 + }, + { + "year": 2012, + "value": 0.0 + }, { "year": 2013, "value": 0.0 @@ -19925,7 +22968,7 @@ "type": "float", "value": [ { - "year": 2013, + "year": 2011, "value": 0.0 } ], @@ -19951,7 +22994,7 @@ "type": "float", "value": [ { - "year": 2013, + "year": 2011, "value": 0.0 } ], @@ -19977,7 +23020,7 @@ "type": "float", "value": [ { - "year": 2013, + "year": 2011, "value": 0.0 } ], @@ -20003,7 +23046,7 @@ "type": "float", "value": [ { - "year": 2013, + "year": 2011, "value": 0.0 } ], @@ -20029,7 +23072,7 @@ "type": "float", "value": [ { - "year": 2013, + "year": 2011, "value": 0.0 } ], @@ -20055,7 +23098,7 @@ "type": "float", "value": [ { - "year": 2013, + "year": 2011, "value": 0.0 } ], @@ -20081,7 +23124,7 @@ "type": "float", "value": [ { - "year": 2013, + "year": 2011, "value": 0.0 } ], @@ -20107,7 +23150,7 @@ "type": "float", "value": [ { - "year": 2013, + "year": 2011, "value": 0.0 } ], @@ -20133,7 +23176,7 @@ "type": "float", "value": [ { - "year": 2013, + "year": 2011, "value": 0.0 } ], @@ -20159,7 +23202,7 @@ "type": "float", "value": [ { - "year": 2013, + "year": 2011, "value": 0.0 } ], @@ -20185,7 +23228,7 @@ "type": "float", "value": [ { - "year": 2013, + "year": 2011, "value": 0.0 } ], @@ -20211,7 +23254,7 @@ "type": "float", "value": [ { - "year": 2013, + "year": 2011, "value": 0.0 } ], @@ -20237,27 +23280,27 @@ "type": "float", "value": [ { - "year": 2013, + "year": 2011, "MARS": "single", "value": 0.0 }, { - "year": 2013, + "year": 2011, "MARS": "mjoint", "value": 0.0 }, { - "year": 2013, + "year": 2011, "MARS": "mseparate", "value": 0.0 }, { - "year": 2013, + "year": 2011, "MARS": "headhh", "value": 0.0 }, { - "year": 2013, + "year": 2011, "MARS": "widow", "value": 0.0 } @@ -20284,7 +23327,7 @@ "type": "float", "value": [ { - "year": 2013, + "year": 2011, "value": 0.0 } ], @@ -20310,7 +23353,7 @@ "type": "bool", "value": [ { - "year": 2013, + "year": 2011, "value": false } ], @@ -20336,7 +23379,7 @@ "type": "bool", "value": [ { - "year": 2013, + "year": 2011, "value": false } ], @@ -20362,7 +23405,7 @@ "type": "bool", "value": [ { - "year": 2013, + "year": 2011, "value": false } ], @@ -20388,7 +23431,7 @@ "type": "bool", "value": [ { - "year": 2013, + "year": 2011, "value": false } ], @@ -20414,7 +23457,7 @@ "type": "bool", "value": [ { - "year": 2013, + "year": 2011, "value": false } ], @@ -20440,7 +23483,7 @@ "type": "bool", "value": [ { - "year": 2013, + "year": 2011, "value": false } ], @@ -20466,7 +23509,7 @@ "type": "bool", "value": [ { - "year": 2013, + "year": 2011, "value": false } ], @@ -20492,7 +23535,7 @@ "type": "bool", "value": [ { - "year": 2013, + "year": 2011, "value": false } ], @@ -20518,7 +23561,7 @@ "type": "bool", "value": [ { - "year": 2013, + "year": 2011, "value": false } ], @@ -20544,7 +23587,7 @@ "type": "bool", "value": [ { - "year": 2013, + "year": 2011, "value": false } ], @@ -20570,7 +23613,7 @@ "type": "bool", "value": [ { - "year": 2013, + "year": 2011, "value": false } ], diff --git a/taxcalc/records_variables.json b/taxcalc/records_variables.json index ff97c3558..509116e57 100644 --- a/taxcalc/records_variables.json +++ b/taxcalc/records_variables.json @@ -3,510 +3,510 @@ "DSI": { "type": "int", "desc": "1 if claimed as dependent on another return; otherwise 0", - "form": {"2013-2016": "1040 line 6a"}, + "form": {"2011-2016": "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"}, + "form": {"2011-2016": "1040 Sch EIC"}, "availability": "taxdata_puf, taxdata_cps" }, "FLPDYR": { "type": "int", "desc": "Calendar year for which taxes are calculated", - "form": {"2013-2016": "1040"}, + "form": {"2011-2016": "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"}, + "form": {"2011-2016": "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"}, + "form": {"2011-2016": "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"}, + "form": {"2011-2016": "private info"}, "availability": "taxdata_puf, taxdata_cps" }, "XTOT": { "type": "int", "desc": "Total number of exemptions for filing unit", - "form": {"2013-2016": "1040 line 6d"}, + "form": {"2011-2016": "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"}, + "form": {"2011-2016": "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"}, + "form": {"2011-2016": "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"}, + "form": {"2011-2016": "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" + "form": {"2011-2016": "1040 line 39a"}, + "availability": "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" + "form": {"2011-2016": "1040 line 39a"}, + "availability": "taxdata_cps" }, "cmbtp": { "type": "float", "desc": "Estimate of income on (AMT) Form 6251 but not in AGI", - "form": {"2013-2016": "6251 and 1040"}, + "form": {"2011-2016": "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"}, + "form": {"2011-2016": "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"}, + "form": {"2011-2016": "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"}, + "form": {"2011-2016": "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"}, + "form": {"2011-2016": "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"}, + "form": {"2011-2016": "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"}, + "form": {"2011-2016": "1040 line 8a"}, "availability": "taxdata_puf, taxdata_cps" }, "e00400": { "type": "float", "desc": "Tax-exempt interest income", - "form": {"2013-2016": "1040 line 8b"}, + "form": {"2011-2016": "1040 line 8b"}, "availability": "taxdata_puf, taxdata_cps" }, "e00600": { "type": "float", "desc": "Ordinary dividends included in AGI", - "form": {"2013-2016": "1040 line 9a"}, + "form": {"2011-2016": "1040 line 9a"}, "availability": "taxdata_puf, taxdata_cps" }, "e00650": { "type": "float", "desc": "Qualified dividends included in ordinary dividends", - "form": {"2013-2016": "1040 line 9b"}, + "form": {"2011-2016": "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"}, + "form": {"2011-2016": "1040 line 10"}, "availability": "taxdata_puf" }, "e00800": { "type": "float", "desc": "Alimony received", - "form": {"2013-2016": "1040 line 11"}, + "form": {"2011-2016": "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"}, + "form": {"2011-2016": "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"}, + "form": {"2011-2016": "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"}, + "form": {"2011-2016": "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"}, + "form": {"2011-2016": "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"}, + "form": {"2011-2016": "1040 line 14"}, "availability": "taxdata_puf" }, "e01400": { "type": "float", "desc": "Taxable IRA distributions", - "form": {"2013-2016": "1040 line 15b"}, + "form": {"2011-2016": "1040 line 15b"}, "availability": "taxdata_puf, taxdata_cps" }, "e01500": { "type": "float", "desc": "Total pensions and annuities", - "form": {"2013-2016": "1040 line 16a"}, + "form": {"2011-2016": "1040 line 16a"}, "availability": "taxdata_puf, taxdata_cps" }, "e01700": { "type": "float", "desc": "Taxable pensions and annuities", - "form": {"2013-2016": "1040 line 16b"}, + "form": {"2011-2016": "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"}, + "form": {"2011-2016": "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"}, + "form": {"2011-2016": "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"}, + "form": {"2011-2016": "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"}, + "form": {"2011-2016": "1040 line 18 component"}, "availability": "taxdata_puf, taxdata_cps" }, "e02300": { "type": "float", "desc": "Unemployment insurance benefits", - "form": {"2013-2016": "1040 line 19"}, + "form": {"2011-2016": "1040 line 19"}, "availability": "taxdata_puf, taxdata_cps" }, "e02400": { "type": "float", "desc": "Total social security (OASDI) benefits", - "form": {"2013-2016": "1040 line 20a"}, + "form": {"2011-2016": "1040 line 20a"}, "availability": "taxdata_puf, taxdata_cps" }, "e03150": { "type": "float", "desc": "Total deductible IRA contributions", - "form": {"2013-2016": "1040 line 32"}, + "form": {"2011-2016": "1040 line 32"}, "availability": "taxdata_puf, taxdata_cps" }, "e03210": { "type": "float", "desc": "Student loan interest", - "form": {"2013-2016": "1040 line 33"}, + "form": {"2011-2016": "1040 line 33"}, "availability": "taxdata_puf, taxdata_cps" }, "e03220": { "type": "float", "desc": "Educator expenses", - "form": {"2013-2016": "1040 line 23"}, + "form": {"2011-2016": "1040 line 23"}, "availability": "taxdata_puf" }, "e03230": { "type": "float", "desc": "Tuition and fees from Form 8917", - "form": {"2013-2016": "1040 line 34"}, + "form": {"2011-2016": "1040 line 34"}, "availability": "taxdata_puf" }, "e03240": { "type": "float", "desc": "Domestic production activities from Form 8903", - "form": {"2013-2016": "1040 line 35"}, + "form": {"2011-2016": "1040 line 35"}, "availability": "taxdata_puf, taxdata_cps" }, "e03270": { "type": "float", "desc": "Self-employed health insurance deduction", - "form": {"2013-2016": "1040 line 29"}, + "form": {"2011-2016": "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"}, + "form": {"2011-2016": "1040 line 25"}, "availability": "taxdata_puf" }, "e03300": { "type": "float", "desc": "Contributions to SEP, SIMPLE and qualified plans", - "form": {"2013-2016": "1040 line 28"}, + "form": {"2011-2016": "1040 line 28"}, "availability": "taxdata_puf, taxdata_cps" }, "e03400": { "type": "float", "desc": "Penalty on early withdrawal of savings", - "form": {"2013-2016": "1040 line 30"}, + "form": {"2011-2016": "1040 line 30"}, "availability": "taxdata_puf" }, "e03500": { "type": "float", "desc": "Alimony paid", - "form": {"2013-2016": "1040 line 31a"}, + "form": {"2011-2016": "1040 line 31a"}, "availability": "taxdata_puf" }, "e07240": { "type": "float", "desc": "Retirement savings contributions credit from Form 8880", - "form": {"2013-2013": "1040 line 50", + "form": {"2011-2013": "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", + "form": {"2011-2013": "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", + "form": {"2011-2013": "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", + "form": {"2011-2013": "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", + "form": {"2011-2013": "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", + "form": {"2011-2015": "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", + "form": {"2011-2013": "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", + "form": {"2011-2013": "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", + "form": {"2011-2013": "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"}, + "form": {"2011-2016": "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"}, + "form": {"2011-2016": "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"}, + "form": {"2011-2016": "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"}, + "form": {"2011-2016": "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"}, + "form": {"2011-2016": "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"}, + "form": {"2011-2016": "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"}, + "form": {"2011-2016": "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"}, + "form": {"2011-2016": "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"}, + "form": {"2011-2016": "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"}, + "form": {"2011-2016": "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"}, + "form": {"2011-2016": "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"}, + "form": {"2011-2016": "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"}, + "form": {"2011-2016": "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"}, + "form": {"2011-2016": "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"}, + "form": {"2011-2016": "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"}, + "form": {"2011-2016": "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"}, + "form": {"2011-2016": "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"}, + "form": {"2011-2016": "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"}, + "form": {"2011-2016": "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" + "form": {"2011-2016": "sample construction info"}, + "availability": "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" + "form": {"2011-2016": "sample construction info"}, + "availability": "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" + "form": {"2011-2016": "sample construction info"}, + "availability": "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" + "form": {"2011-2016": "sample construction info"}, + "availability": "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"}, + "form": {"2011-2016": "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"}, + "form": {"2011-2016": "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"}, + "form": {"2011-2016": "1065 (Schedule K-1) box 14"}, "availability": "taxdata_puf" }, "mcaid_ben": { @@ -524,37 +524,37 @@ "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"}, + "form": {"2011-2016": "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"}, + "form": {"2011-2016": "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"}, + "form": {"2011-2016": "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"}, + "form": {"2011-2016": "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"}, + "form": {"2011-2016": "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"}, + "form": {"2011-2016": "imputed from CPS data"}, "availability": "taxdata_puf, taxdata_cps" }, "other_ben": { @@ -566,32 +566,32 @@ "p08000": { "type": "float", "desc": "Other tax credits (but not including Sch R credit)", - "form": {"2013-2013": "1040 line 53", + "form": {"2011-2013": "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"}, + "form": {"2011-2016": "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"}, + "form": {"2011-2016": "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"}, + "form": {"2011-2016": "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"}, + "form": {"2011-2016": "not used in filing unit tax calculations"}, "availability": "taxdata_puf, taxdata_cps" }, "snap_ben": { @@ -653,200 +653,200 @@ "niit": { "type": "float", "desc": "Net Investment Income Tax from Form 8960", - "form": {"2013-2013": "1040 line 60b", + "form": {"2011-2013": "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"} + "form": {"2011-20??": "calculated variable"} }, "earned": { "type": "float", "desc": "search taxcalc/calcfunctions.py for how calculated and used", - "form": {"2013-20??": "calculated variable"} + "form": {"2011-20??": "calculated variable"} }, "earned_p": { "type": "float", "desc": "search taxcalc/calcfunctions.py for how calculated and used", - "form": {"2013-20??": "calculated variable"} + "form": {"2011-20??": "calculated variable"} }, "earned_s": { "type": "float", "desc": "search taxcalc/calcfunctions.py for how calculated and used", - "form": {"2013-20??": "calculated variable"} + "form": {"2011-20??": "calculated variable"} }, "was_plus_sey_p": { "type": "float", "desc": "search taxcalc/calcfunctions.py for how calculated and used", - "form": {"2013-20??": "calculated variable"} + "form": {"2011-20??": "calculated variable"} }, "was_plus_sey_s": { "type": "float", "desc": "search taxcalc/calcfunctions.py for how calculated and used", - "form": {"2013-20??": "calculated variable"} + "form": {"2011-20??": "calculated variable"} }, "eitc": { "type": "float", "desc": "Earned Income Credit", - "form": {"2013-2013": "1040 line 64a", + "form": {"2011-2013": "1040 line 64a", "2014-2016": "1040 line 66a"} }, "rptc": { "type": "float", "desc": "Refundable Payroll Tax Credit for filing unit", - "form": {"2013-20??": "calculated variable"} + "form": {"2011-20??": "calculated variable"} }, "rptc_p": { "type": "float", "desc": "Refundable Payroll Tax Credit for taxpayer", - "form": {"2013-20??": "calculated variable"} + "form": {"2011-20??": "calculated variable"} }, "rptc_s": { "type": "float", "desc": "Refundable Payroll Tax Credit for spouse", - "form": {"2013-20??": "calculated variable"} + "form": {"2011-20??": "calculated variable"} }, "exact": { "type": "int", "desc": "search taxcalc/calcfunctions.py for how calculated and used", - "form": {"2013-20??": "calculated variable"} + "form": {"2011-20??": "calculated variable"} }, "expanded_income": { "type": "float", "desc": "Broad income measure that includes benefit_value_total", - "form": {"2013-20??": "calculated variable"} + "form": {"2011-20??": "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"} + "form": {"2011-2013": "1040 line 61 minus line 56 minus line 60a", + "2014-2016": "1040 line 63 minus line 57 minus line 62a"} }, "num": { "type": "int", "desc": "2 when MARS is 2 (married filing jointly); otherwise 1", - "form": {"2013-2016": "1040 lines 1-5"} + "form": {"2011-2016": "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", + "form": {"2011-2013": "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", + "form": {"2011-2013": "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"} + "form": {"2011-20??": "calculated variable"} }, "sep": { "type": "int", "desc": "2 when MARS is 3 (married filing separately); otherwise 1", - "form": {"2013-2016": "1040 lines 1-5"} + "form": {"2011-2016": "1040 lines 1-5"} }, "sey": { "type": "float", "desc": "search taxcalc/calcfunctions.py for how calculated and used", - "form": {"2013-20??": "calculated variable"} + "form": {"2011-20??": "calculated variable"} }, "standard": { "type": "float", "desc": "Standard deduction (zero for itemizers)", - "form": {"2013-2017": "1040 line 40", + "form": {"2011-2017": "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"} + "form": {"2011-20??": "calculated variable"} }, "taxbc": { "type": "float", "desc": "Regular tax on regular taxable income before credits", - "form": {"2013-2016": "1040 line 44"} + "form": {"2011-2016": "1040 line 44"} }, "c00100": { "type": "float", "desc": "Adjusted Gross Income (AGI)", - "form": {"2013-2017": "1040 line 37", + "form": {"2011-2017": "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"} + "form": {"2011-20??": "calculated variable"} }, "c02500": { "type": "float", "desc": "Social security (OASDI) benefits included in AGI", - "form": {"2013-2016": "1040 line 20b"} + "form": {"2011-2016": "1040 line 20b"} }, "c02900": { "type": "float", "desc": "Total of all 'above the line' income adjustments to get AGI", - "form": {"2013-2016": "1040 line 36"} + "form": {"2011-2016": "1040 line 36"} }, "c03260": { "type": "float", "desc": "search taxcalc/calcfunctions.py for how calculated and used", - "form": {"2013-20??": "calculated variable"} + "form": {"2011-20??": "calculated variable"} }, "c04470": { "type": "float", "desc": "Itemized deductions after phase-out (zero for non-itemizers)", - "form": {"2013-2017": "1040 line 40", + "form": {"2011-2017": "1040 line 40", "2018-20??": "1040 line 8"} }, "c04600": { "type": "float", "desc": "Personal exemptions after phase-out", - "form": {"2013-2017": "1040 line 42", + "form": {"2011-2017": "1040 line 42", "2018-20??": ""} }, "qbided": { "type": "float", "desc": "Qualified Business Income (QBI) deduction", - "form": {"2013-2017": "", + "form": {"2011-2017": "", "2018-20??": "1040 line 9"} }, "c04800": { "type": "float", "desc": "Regular taxable income", - "form": {"2013-2017": "1040 line 43", + "form": {"2011-2017": "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"} + "form": {"2011-20??": "calculated variable"} }, "c05700": { "type": "float", "desc": "search taxcalc/calcfunctions.py for how calculated and used", - "form": {"2013-20??": "calculated variable"} + "form": {"2011-20??": "calculated variable"} }, "c05800": { "type": "float", "desc": "Total (regular + AMT) income tax liability before credits (equals taxbc plus c09600)", - "form": {"2013-2013": "1040 line 46", + "form": {"2011-2013": "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", + "form": {"2011-2013": "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", + "form": {"2011-2013": "1040 line 48", "2014-2016": "1040 line 49"} }, "CDCC_refund": { @@ -858,193 +858,193 @@ "c07200": { "type": "float", "desc": "Schedule R credit for the elderly and the disabled", - "form": {"2013-20??": "calculated variable"} + "form": {"2011-20??": "calculated variable"} }, "c07220": { "type": "float", "desc": "Child tax credit (adjusted) from Form 8812", - "form": {"2013-2013": "1040 line 51", + "form": {"2011-2013": "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", + "form": {"2011-2013": "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"} + "form": {"2011-20??": "calculated variable"} }, "c07260": { "type": "float", "desc": "search taxcalc/calcfunctions.py for how calculated and used", - "form": {"2013-20??": "calculated variable"} + "form": {"2011-20??": "calculated variable"} }, "c07300": { "type": "float", "desc": "search taxcalc/calcfunctions.py for how calculated and used", - "form": {"2013-20??": "calculated variable"} + "form": {"2011-20??": "calculated variable"} }, "c07400": { "type": "float", "desc": "search taxcalc/calcfunctions.py for how calculated and used", - "form": {"2013-20??": "calculated variable"} + "form": {"2011-20??": "calculated variable"} }, "c07600": { "type": "float", "desc": "search taxcalc/calcfunctions.py for how calculated and used", - "form": {"2013-20??": "calculated variable"} + "form": {"2011-20??": "calculated variable"} }, "c08000": { "type": "float", "desc": "search taxcalc/calcfunctions.py for how calculated and used", - "form": {"2013-20??": "calculated variable"} + "form": {"2011-20??": "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", + "form": {"2011-2013": "1040 line 61", "2014-2016": "1040 line 63"} }, "c09600": { "type": "float", "desc": "Alternative Minimum Tax (AMT) liability", - "form": {"2013-2016": "1040 line 45"} + "form": {"2011-2016": "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", + "form": {"2011-2013": "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", + "form": {"2011-2013": "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"} + "form": {"2011-20??": "calculated variable"} }, "e17500_capped": { "type": "float", "desc": "Sch A: Medical expenses, capped as a decimal fraction of AGI", - "form": {"2013-20??": "calculated variable"} + "form": {"2011-20??": "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"} + "form": {"2011-20??": "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"} + "form": {"2011-20??": "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"} + "form": {"2011-20??": "calculated variable"} }, "c19200": { "type": "float", "desc": "Sch A: Interest deducted (component of pre-limitation c21060 total)", - "form": {"2013-20??": "calculated variable"} + "form": {"2011-20??": "calculated variable"} }, "e19200_capped": { "type": "float", "desc": "Sch A: Interest deduction deductible, capped as a decimal fraction of AGI", - "form": {"2013-20??": "calculated variable"} + "form": {"2011-20??": "calculated variable"} }, "c19700": { "type": "float", "desc": "Sch A: Charity contributions deducted (component of pre-limitation c21060 total)", - "form": {"2013-20??": "calculated variable"} + "form": {"2011-20??": "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"} + "form": {"2011-20??": "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"} + "form": {"2011-20??": "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"} + "form": {"2011-20??": "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"} + "form": {"2011-20??": "calculated variable"} }, "c20800": { "type": "float", "desc": "Sch A: Net limited miscellaneous deductions deducted (component of pre-limitation c21060 total)", - "form": {"2013-20??": "calculated variable"} + "form": {"2011-20??": "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"} + "form": {"2011-20??": "calculated variable"} }, "c21040": { "type": "float", "desc": "Itemized deductions that are phased out", - "form": {"2013-20??": "calculated variable"} + "form": {"2011-20??": "calculated variable"} }, "c21060": { "type": "float", "desc": "Itemized deductions before phase-out (zero for non-itemizers)", - "form": {"2013-20??": "calculated variable"} + "form": {"2011-20??": "calculated variable"} }, "c23650": { "type": "float", "desc": "search taxcalc/calcfunctions.py for how calculated and used", - "form": {"2013-20??": "calculated variable"} + "form": {"2011-20??": "calculated variable"} }, "c59660": { "type": "float", "desc": "search taxcalc/calcfunctions.py for how calculated and used", - "form": {"2013-20??": "calculated variable"} + "form": {"2011-20??": "calculated variable"} }, "c62100": { "type": "float", "desc": "Alternative Minimum Tax (AMT) taxable income", - "form": {"2013-2016": "6251 line 28"} + "form": {"2011-2016": "6251 line 28"} }, "c87668": { "type": "float", "desc": "American Opportunity Credit non-refundable amount from Form 8863 (included in c07230)", - "form": {"2013-20??": "calculated variable"} + "form": {"2011-20??": "calculated variable"} }, "care_deduction": { "type": "float", "desc": "search taxcalc/calcfunctions.py for how calculated and used", - "form": {"2013-20??": "calculated variable"} + "form": {"2011-20??": "calculated variable"} }, "ctc_new": { "type": "float", "desc": "search taxcalc/calcfunctions.py for how calculated and used", - "form": {"2013-20??": "calculated variable"} + "form": {"2011-20??": "calculated variable"} }, "odc": { "type": "float", "desc": "Other Dependent Credit", - "form": {"2013-20??": "calculated variable"} + "form": {"2011-20??": "calculated variable"} }, "personal_refundable_credit": { "type": "float", "desc": "Personal refundable credit", - "form": {"2013-20??": "calculated variable"} + "form": {"2011-20??": "calculated variable"} }, "recovery_rebate_credit": { "type": "float", @@ -1054,136 +1054,136 @@ "personal_nonrefundable_credit": { "type": "float", "desc": "Personal nonrefundable credit", - "form": {"2013-20??": "calculated variable"} + "form": {"2011-20??": "calculated variable"} }, "charity_credit": { "type": "float", "desc": "Credit for charitable giving", - "form": {"2013-20??": "calculated variable"} + "form": {"2011-20??": "calculated variable"} }, "dwks10": { "type": "float", "desc": "search taxcalc/calcfunctions.py for how calculated and used", - "form": {"2013-20??": "calculated variable"} + "form": {"2011-20??": "calculated variable"} }, "dwks13": { "type": "float", "desc": "search taxcalc/calcfunctions.py for how calculated and used", - "form": {"2013-20??": "calculated variable"} + "form": {"2011-20??": "calculated variable"} }, "dwks14": { "type": "float", "desc": "search taxcalc/calcfunctions.py for how calculated and used", - "form": {"2013-20??": "calculated variable"} + "form": {"2011-20??": "calculated variable"} }, "dwks19": { "type": "float", "desc": "search taxcalc/calcfunctions.py for how calculated and used", - "form": {"2013-20??": "calculated variable"} + "form": {"2011-20??": "calculated variable"} }, "fstax": { "type": "float", "desc": "search taxcalc/calcfunctions.py for how calculated and used", - "form": {"2013-20??": "calculated variable"} + "form": {"2011-20??": "calculated variable"} }, "invinc_agi_ec": { "type": "float", "desc": "search taxcalc/calcfunctions.py for how calculated and used", - "form": {"2013-20??": "calculated variable"} + "form": {"2011-20??": "calculated variable"} }, "invinc_ec_base": { "type": "float", "desc": "search taxcalc/calcfunctions.py for how calculated and used", - "form": {"2013-20??": "calculated variable"} + "form": {"2011-20??": "calculated variable"} }, "lumpsum_tax": { "type": "float", "desc": "Lumpsum (or head) tax; appears as LSTAX variable in tc CLI minimal output", - "form": {"2013-20??": "calculated variable"} + "form": {"2011-20??": "calculated variable"} }, "pre_c04600": { "type": "float", "desc": "Personal exemption before phase-out", - "form": {"2013-20??": "calculated variable"} + "form": {"2011-20??": "calculated variable"} }, "codtc_limited": { "type": "float", "desc": "search taxcalc/calcfunctions.py for how calculated and used", - "form": {"2013-20??": "calculated variable"} + "form": {"2011-20??": "calculated variable"} }, "ptax_amc": { "type": "float", "desc": "Additional Medicare Tax from Form 8959 (included in payrolltax)", - "form": {"2013-2013": "1040 line 60a", + "form": {"2011-2013": "1040 line 60a", "2014-2016": "1040 line 62a"} }, "ptax_oasdi": { "type": "float", "desc": "Employee + employer OASDI FICA tax plus self-employment tax (excludes HI FICA so positive ptax_oasdi is less than ptax_was plus setax)", - "form": {"2013-2013": "OASDI FICA plus 1040 line 56", + "form": {"2011-2013": "OASDI FICA plus 1040 line 56", "2014-2016": "OASDI FICA plus 1040 line 57"} }, "ptax_was": { "type": "float", "desc": "Employee + employer OASDI + HI FICA tax", - "form": {"2013-2013": "OASDHI FICA", + "form": {"2011-2013": "OASDHI FICA", "2014-2016": "OASDHI FICA"} }, "setax": { "type": "float", "desc": "Self-employment tax", - "form": {"2013-2013": "1040 line 56", + "form": {"2011-2013": "1040 line 56", "2014-2016": "1040 line 57"} }, "ymod": { "type": "float", "desc": "search taxcalc/calcfunctions.py for how calculated and used", - "form": {"2013-20??": "calculated variable"} + "form": {"2011-20??": "calculated variable"} }, "ymod1": { "type": "float", "desc": "search taxcalc/calcfunctions.py for how calculated and used", - "form": {"2013-20??": "calculated variable"} + "form": {"2011-20??": "calculated variable"} }, "ubi": { "type": "float", "desc": "Universal Basic Income benefit for filing unit", - "form": {"2013-20??": "calculated variable"} + "form": {"2011-20??": "calculated variable"} }, "taxable_ubi": { "type": "float", "desc": "Amount of UBI benefit included in AGI", - "form": {"2013-20??": "calculated variable"} + "form": {"2011-20??": "calculated variable"} }, "nontaxable_ubi": { "type": "float", "desc": "Amount of UBI benefit excluded from AGI", - "form": {"2013-20??": "calculated variable"} + "form": {"2011-20??": "calculated variable"} }, "mtr_paytax": { "type": "float", "desc": "Marginal payroll tax rate (in percentage terms) on extra taxpayer earnings (e00200p)", - "form": {"2013-20??": "calculated variable"} + "form": {"2011-20??": "calculated variable"} }, "mtr_inctax": { "type": "float", "desc": "Marginal income tax rate (in percentage terms) on extra taxpayer earnings (e00200p)", - "form": {"2013-20??": "calculated variable"} + "form": {"2011-20??": "calculated variable"} }, "aftertax_income": { "type": "float", "desc": "After tax income is equal to expanded_income minus combined", - "form": {"2013-20??": "calculated variable"} + "form": {"2011-20??": "calculated variable"} }, "benefit_cost_total": { "type": "float", "desc": "Government cost of all benefits received by tax unit", - "form": {"2013-20??": "calculated variable"} + "form": {"2011-20??": "calculated variable"} }, "benefit_value_total": { "type": "float", "desc": "Consumption value of all benefits received by tax unit, which is included in expanded_income", - "form": {"2013-20??": "calculated variable"} + "form": {"2011-20??": "calculated variable"} } } } diff --git a/taxcalc/tests/test_calculator.py b/taxcalc/tests/test_calculator.py index 83a170f5f..e44bd6805 100644 --- a/taxcalc/tests/test_calculator.py +++ b/taxcalc/tests/test_calculator.py @@ -61,10 +61,10 @@ def test_make_calculator_with_policy_reform(cps_subsample): # create a Policy object and apply a policy reform pol = Policy() reform = { - 'II_em': {2013: 4000}, - 'II_em-indexed': {2013: False}, - 'STD_Aged': {2013: [1600, 1300, 1300, 1600, 1600]}, - 'STD_Aged-indexed': {2013: False} + 'II_em': {2011: 4000}, + 'II_em-indexed': {2011: False}, + 'STD_Aged': {2011: [1600, 1300, 1300, 1600, 1600]}, + 'STD_Aged-indexed': {2011: False} } pol.implement_reform(reform) # create a Calculator object using this policy reform @@ -103,7 +103,8 @@ def test_make_calculator_with_multiyear_reform(cps_subsample): assert pol.num_years == Policy.DEFAULT_NUM_YEARS assert calc.current_year == year assert calc.policy_param('II_em') == 3950 - exp_II_em = [3900, 3950, 5000] + [6000] * (Policy.DEFAULT_NUM_YEARS - 3) + exp_II_em = ([3700, 3800, 3900, 3950, 5000] + [6000] * + (Policy.DEFAULT_NUM_YEARS - 5)) assert np.allclose(calc.policy_param('_II_em'), np.array(exp_II_em)) calc.increment_year() @@ -247,10 +248,10 @@ def test_make_calculator_increment_years_first(cps_subsample): [std6, std6, std6, std6, std6], [std7, std7, std7, std7, std7]]) act_STD_Aged = calc.policy_param('_STD_Aged') - assert np.allclose(act_STD_Aged[:5], exp_STD_Aged) + assert np.allclose(act_STD_Aged[2:7], exp_STD_Aged) exp_II_em = np.array([3900, 3950, 5000, 6000, 6000]) act_II_em = calc.policy_param('_II_em') - assert np.allclose(act_II_em[:5], exp_II_em) + assert np.allclose(act_II_em[2:7], exp_II_em) def test_ID_HC_vs_BS(cps_subsample): diff --git a/taxcalc/tests/test_consumption.py b/taxcalc/tests/test_consumption.py index 1c16ed0a0..c62d5a7b4 100644 --- a/taxcalc/tests/test_consumption.py +++ b/taxcalc/tests/test_consumption.py @@ -32,8 +32,8 @@ def test_update_consumption(): } consump.update_consumption(revision) expected_mpc_e20400 = np.full((Consumption.DEFAULT_NUM_YEARS,), 0.06) - expected_mpc_e20400[0] = 0.0 - expected_mpc_e20400[1] = 0.05 + expected_mpc_e20400[:3] = 0.0 + expected_mpc_e20400[3] = 0.05 assert np.allclose(consump._MPC_e20400, expected_mpc_e20400, rtol=0.0) @@ -41,8 +41,8 @@ def test_update_consumption(): np.zeros((Consumption.DEFAULT_NUM_YEARS,)), rtol=0.0) expected_ben_mcare_value = np.full((Consumption.DEFAULT_NUM_YEARS,), 0.80) - expected_ben_mcare_value[0] = 1.0 - expected_ben_mcare_value[1] = 0.75 + expected_ben_mcare_value[:3] = 1.0 + expected_ben_mcare_value[3] = 0.75 assert np.allclose(consump._BEN_mcare_value, expected_ben_mcare_value, rtol=0.0) @@ -63,7 +63,7 @@ def test_incorrect_update_consumption(): with pytest.raises(paramtools.ValidationError): Consumption().update_consumption({'MPC_e17500': {'xyz': 0.2}}) with pytest.raises(paramtools.ValidationError): - Consumption().update_consumption({'MPC_e17500': {2012: 0.2}}) + Consumption().update_consumption({'MPC_e17500': {2010: 0.2}}) with pytest.raises(paramtools.ValidationError): Consumption().update_consumption({'MPC_e17500': {2052: 0.2}}) with pytest.raises(paramtools.ValidationError): @@ -102,15 +102,15 @@ def test_consumption_default_data(): pdata = consump.specification(meta_data=True, ignore_state=True) for pname in pdata.keys(): if pname.startswith('MPC'): - assert pdata[pname]['value'] == [{"value": 0.0, "year": 2013}] + assert pdata[pname]['value'] == [{"value": 0.0, "year": 2011}] elif pname.startswith('BEN'): - assert pdata[pname]['value'] == [{"value": 1.0, "year": 2013}] + assert pdata[pname]['value'] == [{"value": 1.0, "year": 2011}] def test_consumption_response(cps_subsample): consump = Consumption() mpc = 0.5 - consumption_response = {'MPC_e20400': {2013: mpc}} + consumption_response = {'MPC_e20400': {2011: mpc}} consump.update_consumption(consumption_response) # test incorrect call to response method with pytest.raises(ValueError): diff --git a/taxcalc/tests/test_growdiff.py b/taxcalc/tests/test_growdiff.py index 74bd49db5..beaf53637 100644 --- a/taxcalc/tests/test_growdiff.py +++ b/taxcalc/tests/test_growdiff.py @@ -21,7 +21,7 @@ def test_update_and_apply_growdiff(): 2016: 0.02} } gdiff.update_growdiff(diffs) - expected_wage_diffs = [0.00, 0.01, 0.01, 0.02, 0.02] + expected_wage_diffs = [0.00, 0.00, 0.00, 0.01, 0.01, 0.02, 0.02] extra_years = GrowDiff.DEFAULT_NUM_YEARS - len(expected_wage_diffs) expected_wage_diffs.extend([0.02] * extra_years) assert np.allclose(gdiff._AWAGE, expected_wage_diffs, atol=0.0, rtol=0.0) diff --git a/taxcalc/tests/test_policy.py b/taxcalc/tests/test_policy.py index 9b21fe1dd..ad3eaaafd 100644 --- a/taxcalc/tests/test_policy.py +++ b/taxcalc/tests/test_policy.py @@ -442,7 +442,7 @@ def test_reform_makes_no_changes_before_year(): reform = {'II_em': {2015: 4400}, 'II_em-indexed': {2015: True}} ppo.implement_reform(reform) ppo.set_year(2015) - assert np.allclose(ppo._II_em[:3], np.array([3900, 3950, 4400]), + assert np.allclose(ppo._II_em[2:5], np.array([3900, 3950, 4400]), atol=0.01, rtol=0.0) assert ppo.II_em == 4400 diff --git a/taxcalc/validation/taxsim27/output-taxsim.zip b/taxcalc/validation/taxsim27/output-taxsim.zip new file mode 100644 index 000000000..4421aee7a Binary files /dev/null and b/taxcalc/validation/taxsim27/output-taxsim.zip differ diff --git a/taxcalc/validation/taxsim27/prepare_taxcalc_input.py b/taxcalc/validation/taxsim27/prepare_taxcalc_input.py index 647c690b8..30f32855a 100644 --- a/taxcalc/validation/taxsim27/prepare_taxcalc_input.py +++ b/taxcalc/validation/taxsim27/prepare_taxcalc_input.py @@ -53,6 +53,8 @@ def main(): # read TAXSIM-27 INPUT file into a pandas DataFrame ivar = pd.read_csv(args.INPUT, delim_whitespace=True, header=None, names=range(1, 28)) + full_var = pd.read_csv(args.INPUT, delim_whitespace=True) + full_var.to_csv(args.INPUT + '_full.csv') # translate INPUT variables into OUTPUT variables invar = translate(ivar) # write OUTPUT file containing Tax-Calculator input variables diff --git a/taxcalc/validation/taxsim27/taxsim_emulation.json b/taxcalc/validation/taxsim27/taxsim_emulation.json index f6303d8f9..9dc42f91b 100644 --- a/taxcalc/validation/taxsim27/taxsim_emulation.json +++ b/taxcalc/validation/taxsim27/taxsim_emulation.json @@ -27,7 +27,7 @@ // income takes a filing unit above the ceiling. // { - "AMT_child_em_c_age": {"2013": 24}, + "AMT_child_em_c_age": {"2011": 24}, - "EITC_excess_InvestIncome_rt": {"2013": 1.0} + "EITC_excess_InvestIncome_rt": {"2011": 1.0} } diff --git a/taxcalc/validation/taxsim27/taxsim_input.py b/taxcalc/validation/taxsim27/taxsim_input.py index dae493096..622e36d35 100644 --- a/taxcalc/validation/taxsim27/taxsim_input.py +++ b/taxcalc/validation/taxsim27/taxsim_input.py @@ -43,8 +43,8 @@ def main(): 'value is zero.')) args = parser.parse_args() # check YEAR value - if args.YEAR < 2013 or args.YEAR > 2023: - sys.stderr.write('ERROR: YEAR not in [2013,2023] range\n') + if args.YEAR < 2011 or args.YEAR > 2023: + sys.stderr.write('ERROR: YEAR not in [2011,2023] range\n') sys.stderr.write('USAGE: {}\n'.format(usage_str)) return 1 # check LETTER value diff --git a/taxcalc/validation/taxsim27/test.sh b/taxcalc/validation/taxsim27/test.sh index 9d8b27ac4..7cfdeb0d0 100755 --- a/taxcalc/validation/taxsim27/test.sh +++ b/taxcalc/validation/taxsim27/test.sh @@ -69,9 +69,9 @@ else fi fi # remove temporary files -rm -f $LYY.in-$YY-#-#-#-doc.text -if [[ "$SAVE" == "" ]] ; then - rm -f $LYY.in $LYY.in.csv $LYY.in-$YY-#-#-#.csv \ - $LYY.in.out-taxcalc $LYY.in.out-taxsim -fi +# rm -f $LYY.in-$YY-#-#-#-doc.text +# if [[ "$SAVE" == "" ]] ; then +# rm -f $LYY.in $LYY.in.csv $LYY.in-$YY-#-#-#.csv \ +# $LYY.in.out-taxcalc $LYY.in.out-taxsim +# fi exit $RC diff --git a/taxcalc/validation/tests_27.sh b/taxcalc/validation/tests_27.sh index 245397f69..35428763d 100755 --- a/taxcalc/validation/tests_27.sh +++ b/taxcalc/validation/tests_27.sh @@ -5,8 +5,23 @@ # Executes validation TESTS by calling test.sh scripts in subdirectories. echo "STARTING WITH VALIDATION TESTS : `date`" # execute tests several at a time -echo "In taxsim27 directory, executing test.sh using a17, b17, c17 data..." +echo "In taxsim27 directory, executing test.sh using a11, b11, c11 data..." cd taxsim27 +./test.sh a11 & +./test.sh b11 & +./test.sh c11 & +wait +echo "In taxsim27 directory, executing test.sh using a12, b12, c12 data..." +./test.sh a12 & +./test.sh b12 & +./test.sh c12 & +wait +echo "In taxsim27 directory, executing test.sh using a13, b13, c13 data..." +./test.sh a13 & +./test.sh b13 & +./test.sh c13 & +wait +echo "In taxsim27 directory, executing test.sh using a17, b17, c17 data..." ./test.sh a17 & ./test.sh b17 & ./test.sh c17 &