This document tells you how to use Tax-Calculator, an open-source federal income and payroll tax simulation model, in Python scripts that you can run on your own computer. Note that these recipes -require Tax-Calculator release 0.22.0 or higher running on Python 3.6. +require Tax-Calculator release 0.23.0 or higher running on Python 3.6. For other ways of using Tax-Calculator, see the user documentation, which this Cookbook assumes you have read.
diff --git a/docs/cookbook/recipe00.res b/docs/cookbook/recipe00.res index b28853474..d109e9ea7 100644 --- a/docs/cookbook/recipe00.res +++ b/docs/cookbook/recipe00.res @@ -1,6 +1,16 @@ +WARNING: the Behavior class is deprecated and will be removed soon. +FUTURE: use the Behavioral-Responses behresp package OR + use the Tax-Calculator quantity_response function. You loaded data for 2014. +Your data include the following unused variables that will be ignored: + filer Tax-Calculator startup automatically extrapolated your data to 2014. +WARNING: the Behavior class is deprecated and will be removed soon. +FUTURE: use the Behavioral-Responses behresp package OR + use the Tax-Calculator quantity_response function. You loaded data for 2014. +Your data include the following unused variables that will be ignored: + filer Tax-Calculator startup automatically extrapolated your data to 2014. REFORM DOCUMENTATION diff --git a/docs/cookbook/recipe01.res b/docs/cookbook/recipe01.res index 8e0a5cd2a..260afa835 100644 --- a/docs/cookbook/recipe01.res +++ b/docs/cookbook/recipe01.res @@ -1,6 +1,16 @@ +WARNING: the Behavior class is deprecated and will be removed soon. +FUTURE: use the Behavioral-Responses behresp package OR + use the Tax-Calculator quantity_response function. You loaded data for 2014. +Your data include the following unused variables that will be ignored: + filer Tax-Calculator startup automatically extrapolated your data to 2014. +WARNING: the Behavior class is deprecated and will be removed soon. +FUTURE: use the Behavioral-Responses behresp package OR + use the Tax-Calculator quantity_response function. You loaded data for 2014. +Your data include the following unused variables that will be ignored: + filer Tax-Calculator startup automatically extrapolated your data to 2014. 2018_REFORM1_iitax_rev($B)= 1422.082 2018_REFORM2_iitax_rev($B)= 1267.362 diff --git a/docs/cookbook/recipe02.res b/docs/cookbook/recipe02.res index 97b99d512..f7208340e 100644 --- a/docs/cookbook/recipe02.res +++ b/docs/cookbook/recipe02.res @@ -1,8 +1,23 @@ +WARNING: the Behavior class is deprecated and will be removed soon. +FUTURE: use the Behavioral-Responses behresp package OR + use the Tax-Calculator quantity_response function. You loaded data for 2014. +Your data include the following unused variables that will be ignored: + filer Tax-Calculator startup automatically extrapolated your data to 2014. +WARNING: the Behavior class is deprecated and will be removed soon. +FUTURE: use the Behavioral-Responses behresp package OR + use the Tax-Calculator quantity_response function. You loaded data for 2014. +Your data include the following unused variables that will be ignored: + filer Tax-Calculator startup automatically extrapolated your data to 2014. +WARNING: the Behavior class is deprecated and will be removed soon. +FUTURE: use the Behavioral-Responses behresp package OR + use the Tax-Calculator quantity_response function. You loaded data for 2014. +Your data include the following unused variables that will be ignored: + filer Tax-Calculator startup automatically extrapolated your data to 2014. 2020_CURRENT_LAW_P__itax_rev($B)= 1413.43 2020_REFORM_STATIC__itax_rev($B)= 1410.78 diff --git a/docs/cookbook/recipe03.res b/docs/cookbook/recipe03.res index 45ff4c953..12cb164a8 100644 --- a/docs/cookbook/recipe03.res +++ b/docs/cookbook/recipe03.res @@ -1,4 +1,9 @@ +WARNING: the Behavior class is deprecated and will be removed soon. +FUTURE: use the Behavioral-Responses behresp package OR + use the Tax-Calculator quantity_response function. You loaded data for 2014. +Your data include the following unused variables that will be ignored: + filer Tax-Calculator startup automatically extrapolated your data to 2014. Filing Units Receiving EITC and Average Positive EITC by AGI Category AGI Category Num(#M) Avg($K) diff --git a/docs/cookbook/recipe04.res b/docs/cookbook/recipe04.res index b53f00e1e..496f40b1b 100644 --- a/docs/cookbook/recipe04.res +++ b/docs/cookbook/recipe04.res @@ -1,6 +1,16 @@ +WARNING: the Behavior class is deprecated and will be removed soon. +FUTURE: use the Behavioral-Responses behresp package OR + use the Tax-Calculator quantity_response function. You loaded data for 2014. +Your data include the following unused variables that will be ignored: + filer Tax-Calculator startup automatically extrapolated your data to 2014. +WARNING: the Behavior class is deprecated and will be removed soon. +FUTURE: use the Behavioral-Responses behresp package OR + use the Tax-Calculator quantity_response function. You loaded data for 2014. +Your data include the following unused variables that will be ignored: + filer Tax-Calculator startup automatically extrapolated your data to 2014. Response in Charitable Giving by Earnings Group diff --git a/docs/index.html b/docs/index.html index 63f5d5425..c5331d837 100644 --- a/docs/index.html +++ b/docs/index.html @@ -18,7 +18,7 @@Behavior class is going away soon +and being replaced by the Behavioral-Responses behresp package, +the use of which is demonstrated in +Cookbook recipe 2
+Automatic scaling of table results (so that Python scripts, and Cookbook recipes, do not need to change dollars into billions of dollars and filing units into millions of @@ -80,7 +85,7 @@
You can use Tax-Calculator via a graphical user interface (GUI) -provided by the TaxBrain web +provided by the TaxBrain web application. This approach requires only an Internet connection and web browser on your computer. TaxBrain (TB) uses a micro dataset to produce both aggregate and distributional reform estimates for each @@ -279,7 +284,7 @@
If your installation passes the test, you are ready to begin using tc to analyze your tax reforms. Continue reading this section for @@ -585,7 +590,7 @@
The files on your computer can be uploaded -at the TaxBrain +at the TaxBrain file-upload page.
An extended example of how preliminary tax analysis on your @@ -1178,7 +1183,7 @@
Input Variable Name: DSI
Description: 1 if claimed as dependent on another return; otherwise 0
Datatype: int
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 6a
Input Variable Name: EIC
Description: number of EIC qualifying children (range: 0 to 3)
Datatype: int
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 Sch EIC
Input Variable Name: FLPDYR
Description: Calendar year for which taxes are calculated
Datatype: int
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040
Input Variable Name: MARS
Required Input Variable
Description: Filing (marital) status: line number of the checked box [1=single, 2=joint, 3=separate, 4=household-head, 5=widow(er)]
Datatype: int
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 lines 1-5
Input Variable Name: MIDR
Description: 1 if separately filing spouse itemizes; otherwise 0
Datatype: int
Availability: taxdata_puf
IRS Form Location:
2013-2016: 1040 line 39b
Input Variable Name: RECID
Required Input Variable
Description: Unique numeric identifier for filing unit; appears as RECID variable in tc CLI minimal output
Datatype: int
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: private info
Input Variable Name: XTOT
Description: Total number of exemptions for filing unit
Datatype: int
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 6d
Input Variable Name: a_lineno
Description: CPS line number for the person record of the head of the tax filing unit (not used in tax-calculation logic)
Datatype: int
Availability: taxdata_cps
IRS Form Location:
2013-2016: sample construction info
Input Variable Name: age_head
Description: Age in years of taxpayer (i.e. primary filer)
Datatype: int
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: imputed from CPS data
Input Variable Name: age_spouse
Description: Age in years of spouse (i.e. secondary filer if present)
Datatype: int
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: imputed from CPS data
Input Variable Name: agi_bin
Description: Historical AGI category used in data extrapolation
Datatype: int
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: not used in tax calculations
Input Variable Name: blind_head
Description: 1 if taxpayer is blind; otherwise 0
Datatype: int
Availability: taxdata_cps
IRS Form Location:
2013-2016: 1040 line 39a
Input Variable Name: blind_spouse
Description: 1 if spouse is blind; otherwise 0
Datatype: int
Availability: taxdata_cps
IRS Form Location:
2013-2016: 1040 line 39a
Input Variable Name: cmbtp
Description: Estimate of income on (AMT) Form 6251 but not in AGI
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2016: 6251 and 1040
Input Variable Name: e00200
Description: Wages, salaries, and tips for filing unit net of pension contributions
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 7
Input Variable Name: e00200p
Description: Wages, salaries, and tips for taxpayer net of pension contributions (pencon_p)
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 7 component
Input Variable Name: e00200s
Description: Wages, salaries, and tips for spouse net of pension contributions (pencon_s)
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 7 component
Input Variable Name: e00300
Description: Taxable interest income
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 8a
Input Variable Name: e00400
Description: Tax-exempt interest income
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 8b
Input Variable Name: e00600
Description: Ordinary dividends included in AGI
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 9a
Input Variable Name: e00650
Description: Qualified dividends included in ordinary dividends
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 9b
Input Variable Name: e00700
Description: Taxable refunds of state and local income taxes
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2016: 1040 line 10
Input Variable Name: e00800
Description: Alimony received
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 11
Input Variable Name: e00900
Description: Sch C business net profit/loss for filing unit
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 12
Input Variable Name: e00900p
Description: Sch C business net profit/loss for taxpayer
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 12 component
Input Variable Name: e00900s
Description: Sch C business net profit/loss for spouse
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 12 component
Input Variable Name: e01100
Description: Capital gain distributions not reported on Sch D
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 13
Input Variable Name: e01200
Description: Other net gain/loss from Form 4797
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2016: 1040 line 14
Input Variable Name: e01400
Description: Taxable IRA distributions
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 15b
Input Variable Name: e01500
Description: Total pensions and annuities
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 16a
Input Variable Name: e01700
Description: Taxable pensions and annuities
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 16b
Input Variable Name: e02000
Description: Sch E total rental, royalty, partnership, S-corporation, etc, income/loss (includes e26270 and e27200)
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2016: 1040 line 17
Input Variable Name: e02100
Description: Farm net income/loss for filing unit from Sch F
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 18
Input Variable Name: e02100p
Description: Farm net income/loss for taxpayer
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 18 component
Input Variable Name: e02100s
Description: Farm net income/loss for spouse
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 18 component
Input Variable Name: e02300
Description: Unemployment insurance benefits
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 19
Input Variable Name: e02400
Description: Total social security (OASDI) benefits
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 20a
Input Variable Name: e03150
Description: Total deductible IRA contributions
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 32
Input Variable Name: e03210
Description: Student loan interest
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 33
Input Variable Name: e03220
Description: Educator expenses
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2016: 1040 line 23
Input Variable Name: e03230
Description: Tuition and fees from Form 8917
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2016: 1040 line 34
Input Variable Name: e03240
Description: Domestic production activities from Form 8903
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 35
Input Variable Name: e03270
Description: Self-employed health insurance deduction
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 29
Input Variable Name: e03290
Description: Health savings account deduction from Form 8889
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2016: 1040 line 25
Input Variable Name: e03300
Description: Contributions to SEP, SIMPLE and qualified plans
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 28
Input Variable Name: e03400
Description: Penalty on early withdrawal of savings
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2016: 1040 line 30
Input Variable Name: e03500
Description: Alimony paid
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2016: 1040 line 31a
Input Variable Name: e07240
Description: Retirement savings contributions credit from Form 8880
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2013: 1040 line 50
2014-2016: 1040 line 51
Input Variable Name: e07260
Description: Residential energy credit from Form 5695
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2013: 1040 line 52
2014-2016: 1040 line 53
Input Variable Name: e07300
Description: Foreign tax credit from Form 1116
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2013: 1040 line 47
2014-2016: 1040 line 48
Input Variable Name: e07400
Description: General business credit from Form 3800
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2013: 1040 line 53a
2014-2016: 1040 line 54a
Input Variable Name: e07600
Description: Prior year minimum tax credit from Form 8801
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2013: 1040 line 53b
2014-2016: 1040 line 54b
Input Variable Name: e09700
Description: Recapture of Investment Credit
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2015: 4255 line 15
2016-2016: 4255 line 20
Input Variable Name: e09800
Description: Unreported payroll taxes from Form 4137 or 8919
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2013: 1040 line 57
2014-2016: 1040 line 58
Input Variable Name: e09900
Description: Penalty tax on qualified retirement plans
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2013: 1040 line 58
2014-2016: 1040 line 59
Input Variable Name: e11200
Description: Excess payroll (FICA/RRTA) tax withheld
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2013: 1040 line 69
2014-2016: 1040 line 71
Input Variable Name: e17500
Description: Itemizable medical and dental expenses. WARNING: this variable is zero below the floor in PUF data.
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 Sch A line 1
Input Variable Name: e18400
Description: Itemizable state and local income/sales taxes
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 Sch A line 5
Input Variable Name: e18500
Description: Itemizable real-estate taxes paid
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 Sch A line 6
Input Variable Name: e19200
Description: Itemizable interest paid
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 Sch A line 15
Input Variable Name: e19800
Description: Itemizable charitable giving: cash/check contributions. WARNING: this variable is already capped in PUF data.
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 Sch A line 16
Input Variable Name: e20100
Description: Itemizable charitable giving: other than cash/check contributions. WARNING: this variable is already capped in PUF data.
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 Sch A line 17
Input Variable Name: e20400
Description: Itemizable miscellaneous deductions. WARNING: this variable is zero below the floor in PUF data.
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 Sch A line 24
Input Variable Name: e24515
Description: Sch D: Un-Recaptured Section 1250 Gain
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2016: 1040 Sch D line 19
Input Variable Name: e24518
Description: Sch D: 28% Rate Gain or Loss
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2016: 1040 Sch D line 18
Input Variable Name: e26270
Description: Sch E: Combined partnership and S-corporation net income/loss (includes k1bx14p and k1bx14s amounts and is included in e02000)
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2016: 1040 Sch E line 32
Input Variable Name: e27200
Description: Sch E: Farm rent net income or loss (included in e02000)
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2016: 1040 Sch E line 40
Input Variable Name: e32800
Description: Child/dependent-care expenses for qualifying persons from Form 2441
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 2441 line 3
Input Variable Name: e58990
Description: Investment income elected amount from Form 4952
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2016: 4952 line 4g
Input Variable Name: e62900
Description: Alternative Minimum Tax foreign tax credit from Form 6251
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2016: 6251 line 32
Input Variable Name: e87521
Description: Total tentative AmOppCredit amount for all students
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2016: 8863 Part I line 1 and 8863 Part III line 30
Input Variable Name: e87530
Description: Adjusted qualified lifetime learning expenses for all students
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2016: 8863 Part I line 10 and 8863 Part III line 31
Input Variable Name: elderly_dependents
Description: number of dependents age 65+ in filing unit excluding taxpayer and spouse
Datatype: int
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: imputed from CPS data; not used in tax law
Input Variable Name: f2441
Description: number of child/dependent-care qualifying persons
Datatype: int
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 2441 line 2b
Input Variable Name: f6251
Description: 1 if Form 6251 (AMT) attached to return; otherwise 0
Datatype: int
Availability: taxdata_puf
IRS Form Location:
2013-2016: 6251
Input Variable Name: ffpos
Description: CPS family identifier within household (not used in tax-calculation logic)
Datatype: int
Availability: taxdata_cps
IRS Form Location:
2013-2016: sample construction info
Input Variable Name: filer
Description: 1 if unit files an income tax return; 0 if not (not used in tax-calculation logic); in the puf.csv file a value of 1 indicates record is from IRS/SOI PUF and 0 indicates record is from CPS
Datatype: int
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: sample construction info
Input Variable Name: fips
Description: FIPS state code (not used in tax-calculation logic)
Datatype: int
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: sample construction info
Input Variable Name: g20500
Description: Itemizable gross (before 10% AGI disregard) casualty or theft loss
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2016: 1040 Sch A line 20 before disregard subtracted
Input Variable Name: h_seq
Description: CPS household sequence number (not used in tax-calculation logic)
Datatype: int
Availability: taxdata_cps
IRS Form Location:
2013-2016: sample construction info
Input Variable Name: housing_ben
Description: Imputed housing benefits
Datatype: float
Availability: taxdata_cps
IRS Form Location:
2014-20??: imputed using the C-TAM model
Input Variable Name: k1bx14p
Description: Partner self-employment earnings/loss for taxpayer (included in e26270 total)
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2016: 1065 (Schedule K-1) box 14
Input Variable Name: k1bx14s
Description: Partner self-employment earnings/loss for spouse (included in e26270 total)
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2016: 1065 (Schedule K-1) box 14
Input Variable Name: mcaid_ben
Description: Imputed Medicaid benefits expressed as the actuarial value of Medicaid health insurance
Datatype: float
Availability: taxdata_cps
IRS Form Location:
2014-20??: imputed using the C-TAM model
Input Variable Name: mcare_ben
Description: Imputed Medicare benefits expressed as the actuarial value of Medicare health insurance
Datatype: float
Availability: taxdata_cps
IRS Form Location:
2014-20??: imputed using the C-TAM model
Input Variable Name: n1820
Description: Number of people age 18-20 years old in the filing unit
Datatype: int
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: imputed from CPS data
Input Variable Name: n21
Description: Number of people 21 years old or older in the filing unit
Datatype: int
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: imputed from CPS data
Input Variable Name: n24
Description: Number of children who are Child-Tax-Credit eligible, one condition for which is being under age 17
Datatype: int
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: imputed from CPS data
Input Variable Name: nu05
Description: Number of dependents under 5 years old
Datatype: int
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: imputed from CPS data
Input Variable Name: nu13
Description: Number of dependents under 13 years old
Datatype: int
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: imputed from CPS data
Input Variable Name: nu18
Description: Number of people under 18 years old in the filing unit
Datatype: int
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: imputed from CPS data
Input Variable Name: other_ben
Description: Non-imputed benefits
Datatype: float
Availability: taxdata_cps
IRS Form Location:
2014-20??: determined using government benefit program data
Input Variable Name: p08000
Description: Other tax credits (but not including Sch R credit)
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2013: 1040 line 53
2014-2016: 1040 line 54
Input Variable Name: p22250
Description: Sch D: Net short-term capital gains/losses
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2016: 1040 Sch D line 7
Input Variable Name: p23250
Description: Sch D: Net long-term capital gains/losses
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2016: 1040 Sch D line 15
Input Variable Name: pencon_p
Description: Contributions to defined-contribution pension plans for taxpayer
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: Imputed using IRS tabulations of Form W-2 sample
Input Variable Name: pencon_s
Description: Contributions to defined-contribution pension plans for spouse
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: Imputed using IRS tabulations of Form W-2 sample
Input Variable Name: s006
Description: Filing unit sampling weight; appears as WEIGHT variable in tc CLI minimal output
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: not used in filing unit tax calculations
Input Variable Name: snap_ben
Description: Imputed SNAP benefits
Datatype: float
Availability: taxdata_cps
IRS Form Location:
2014-20??: imputed using the C-TAM model
Input Variable Name: ssi_ben
Description: Imputed SSI benefits
Datatype: float
Availability: taxdata_cps
IRS Form Location:
2014-20??: imputed using the C-TAM model
Input Variable Name: tanf_ben
Description: Imputed TANF benefits
Datatype: float
Availability: taxdata_cps
IRS Form Location:
2014-20??: imputed using the C-TAM model
Input Variable Name: vet_ben
Description: Imputed Veteran's benefits
Datatype: float
Availability: taxdata_cps
IRS Form Location:
2014-20??: imputed using the C-TAM model
Input Variable Name: wic_ben
Description: Imputed WIC benefits
Datatype: float
Availability: taxdata_cps
IRS Form Location:
2014-20??: imputed using the C-TAM model
Input Variable Name: DSI
Description: 1 if claimed as dependent on another return; otherwise 0
Datatype: int
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 6a
Input Variable Name: EIC
Description: number of EIC qualifying children (range: 0 to 3)
Datatype: int
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 Sch EIC
Input Variable Name: FLPDYR
Description: Calendar year for which taxes are calculated
Datatype: int
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040
Input Variable Name: MARS
Required Input Variable
Description: Filing (marital) status: line number of the checked box [1=single, 2=joint, 3=separate, 4=household-head, 5=widow(er)]
Datatype: int
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 lines 1-5
Input Variable Name: MIDR
Description: 1 if separately filing spouse itemizes; otherwise 0
Datatype: int
Availability: taxdata_puf
IRS Form Location:
2013-2016: 1040 line 39b
Input Variable Name: RECID
Required Input Variable
Description: Unique numeric identifier for filing unit; appears as RECID variable in tc CLI minimal output
Datatype: int
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: private info
Input Variable Name: XTOT
Description: Total number of exemptions for filing unit
Datatype: int
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 6d
Input Variable Name: a_lineno
Description: CPS line number for the person record of the head of the tax filing unit (not used in tax-calculation logic)
Datatype: int
Availability: taxdata_cps
IRS Form Location:
2013-2016: sample construction info
Input Variable Name: age_head
Description: Age in years of taxpayer (i.e. primary filer)
Datatype: int
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: imputed from CPS data
Input Variable Name: age_spouse
Description: Age in years of spouse (i.e. secondary filer if present)
Datatype: int
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: imputed from CPS data
Input Variable Name: agi_bin
Description: Historical AGI category used in data extrapolation
Datatype: int
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: not used in tax calculations
Input Variable Name: blind_head
Description: 1 if taxpayer is blind; otherwise 0
Datatype: int
Availability: taxdata_cps
IRS Form Location:
2013-2016: 1040 line 39a
Input Variable Name: blind_spouse
Description: 1 if spouse is blind; otherwise 0
Datatype: int
Availability: taxdata_cps
IRS Form Location:
2013-2016: 1040 line 39a
Input Variable Name: cmbtp
Description: Estimate of income on (AMT) Form 6251 but not in AGI
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2016: 6251 and 1040
Input Variable Name: e00200
Description: Wages, salaries, and tips for filing unit net of pension contributions
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 7
Input Variable Name: e00200p
Description: Wages, salaries, and tips for taxpayer net of pension contributions (pencon_p)
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 7 component
Input Variable Name: e00200s
Description: Wages, salaries, and tips for spouse net of pension contributions (pencon_s)
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 7 component
Input Variable Name: e00300
Description: Taxable interest income
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 8a
Input Variable Name: e00400
Description: Tax-exempt interest income
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 8b
Input Variable Name: e00600
Description: Ordinary dividends included in AGI
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 9a
Input Variable Name: e00650
Description: Qualified dividends included in ordinary dividends
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 9b
Input Variable Name: e00700
Description: Taxable refunds of state and local income taxes
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2016: 1040 line 10
Input Variable Name: e00800
Description: Alimony received
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 11
Input Variable Name: e00900
Description: Sch C business net profit/loss for filing unit
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 12
Input Variable Name: e00900p
Description: Sch C business net profit/loss for taxpayer
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 12 component
Input Variable Name: e00900s
Description: Sch C business net profit/loss for spouse
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 12 component
Input Variable Name: e01100
Description: Capital gain distributions not reported on Sch D
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 13
Input Variable Name: e01200
Description: Other net gain/loss from Form 4797
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2016: 1040 line 14
Input Variable Name: e01400
Description: Taxable IRA distributions
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 15b
Input Variable Name: e01500
Description: Total pensions and annuities
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 16a
Input Variable Name: e01700
Description: Taxable pensions and annuities
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 16b
Input Variable Name: e02000
Description: Sch E total rental, royalty, partnership, S-corporation, etc, income/loss (includes e26270 and e27200)
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2016: 1040 line 17
Input Variable Name: e02100
Description: Farm net income/loss for filing unit from Sch F
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 18
Input Variable Name: e02100p
Description: Farm net income/loss for taxpayer
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 18 component
Input Variable Name: e02100s
Description: Farm net income/loss for spouse
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 18 component
Input Variable Name: e02300
Description: Unemployment insurance benefits
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 19
Input Variable Name: e02400
Description: Total social security (OASDI) benefits
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 20a
Input Variable Name: e03150
Description: Total deductible IRA contributions
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 32
Input Variable Name: e03210
Description: Student loan interest
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 33
Input Variable Name: e03220
Description: Educator expenses
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2016: 1040 line 23
Input Variable Name: e03230
Description: Tuition and fees from Form 8917
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2016: 1040 line 34
Input Variable Name: e03240
Description: Domestic production activities from Form 8903
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 35
Input Variable Name: e03270
Description: Self-employed health insurance deduction
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 29
Input Variable Name: e03290
Description: Health savings account deduction from Form 8889
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2016: 1040 line 25
Input Variable Name: e03300
Description: Contributions to SEP, SIMPLE and qualified plans
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 28
Input Variable Name: e03400
Description: Penalty on early withdrawal of savings
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2016: 1040 line 30
Input Variable Name: e03500
Description: Alimony paid
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2016: 1040 line 31a
Input Variable Name: e07240
Description: Retirement savings contributions credit from Form 8880
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2013: 1040 line 50
2014-2016: 1040 line 51
Input Variable Name: e07260
Description: Residential energy credit from Form 5695
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2013: 1040 line 52
2014-2016: 1040 line 53
Input Variable Name: e07300
Description: Foreign tax credit from Form 1116
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2013: 1040 line 47
2014-2016: 1040 line 48
Input Variable Name: e07400
Description: General business credit from Form 3800
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2013: 1040 line 53a
2014-2016: 1040 line 54a
Input Variable Name: e07600
Description: Prior year minimum tax credit from Form 8801
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2013: 1040 line 53b
2014-2016: 1040 line 54b
Input Variable Name: e09700
Description: Recapture of Investment Credit
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2015: 4255 line 15
2016-2016: 4255 line 20
Input Variable Name: e09800
Description: Unreported payroll taxes from Form 4137 or 8919
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2013: 1040 line 57
2014-2016: 1040 line 58
Input Variable Name: e09900
Description: Penalty tax on qualified retirement plans
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2013: 1040 line 58
2014-2016: 1040 line 59
Input Variable Name: e11200
Description: Excess payroll (FICA/RRTA) tax withheld
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2013: 1040 line 69
2014-2016: 1040 line 71
Input Variable Name: e17500
Description: Itemizable medical and dental expenses. WARNING: this variable is zero below the floor in PUF data.
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 Sch A line 1
Input Variable Name: e18400
Description: Itemizable state and local income/sales taxes
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 Sch A line 5
Input Variable Name: e18500
Description: Itemizable real-estate taxes paid
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 Sch A line 6
Input Variable Name: e19200
Description: Itemizable interest paid
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 Sch A line 15
Input Variable Name: e19800
Description: Itemizable charitable giving: cash/check contributions. WARNING: this variable is already capped in PUF data.
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 Sch A line 16
Input Variable Name: e20100
Description: Itemizable charitable giving: other than cash/check contributions. WARNING: this variable is already capped in PUF data.
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 Sch A line 17
Input Variable Name: e20400
Description: Itemizable miscellaneous deductions. WARNING: this variable is zero below the floor in PUF data.
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 Sch A line 24
Input Variable Name: e24515
Description: Sch D: Un-Recaptured Section 1250 Gain
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2016: 1040 Sch D line 19
Input Variable Name: e24518
Description: Sch D: 28% Rate Gain or Loss
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2016: 1040 Sch D line 18
Input Variable Name: e26270
Description: Sch E: Combined partnership and S-corporation net income/loss (includes k1bx14p and k1bx14s amounts and is included in e02000)
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2016: 1040 Sch E line 32
Input Variable Name: e27200
Description: Sch E: Farm rent net income or loss (included in e02000)
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2016: 1040 Sch E line 40
Input Variable Name: e32800
Description: Child/dependent-care expenses for qualifying persons from Form 2441
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 2441 line 3
Input Variable Name: e58990
Description: Investment income elected amount from Form 4952
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2016: 4952 line 4g
Input Variable Name: e62900
Description: Alternative Minimum Tax foreign tax credit from Form 6251
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2016: 6251 line 32
Input Variable Name: e87521
Description: Total tentative AmOppCredit amount for all students
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2016: 8863 Part I line 1 and 8863 Part III line 30
Input Variable Name: e87530
Description: Adjusted qualified lifetime learning expenses for all students
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2016: 8863 Part I line 10 and 8863 Part III line 31
Input Variable Name: elderly_dependents
Description: number of dependents age 65+ in filing unit excluding taxpayer and spouse
Datatype: int
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: imputed from CPS data; not used in tax law
Input Variable Name: f2441
Description: number of child/dependent-care qualifying persons
Datatype: int
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 2441 line 2b
Input Variable Name: f6251
Description: 1 if Form 6251 (AMT) attached to return; otherwise 0
Datatype: int
Availability: taxdata_puf
IRS Form Location:
2013-2016: 6251
Input Variable Name: ffpos
Description: CPS family identifier within household (not used in tax-calculation logic)
Datatype: int
Availability: taxdata_cps
IRS Form Location:
2013-2016: sample construction info
Input Variable Name: fips
Description: FIPS state code (not used in tax-calculation logic)
Datatype: int
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: sample construction info
Input Variable Name: g20500
Description: Itemizable gross (before 10% AGI disregard) casualty or theft loss
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2016: 1040 Sch A line 20 before disregard subtracted
Input Variable Name: h_seq
Description: CPS household sequence number (not used in tax-calculation logic)
Datatype: int
Availability: taxdata_cps
IRS Form Location:
2013-2016: sample construction info
Input Variable Name: housing_ben
Description: Imputed housing benefits
Datatype: float
Availability: taxdata_cps
IRS Form Location:
2014-20??: imputed using the C-TAM model
Input Variable Name: k1bx14p
Description: Partner self-employment earnings/loss for taxpayer (included in e26270 total)
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2016: 1065 (Schedule K-1) box 14
Input Variable Name: k1bx14s
Description: Partner self-employment earnings/loss for spouse (included in e26270 total)
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2016: 1065 (Schedule K-1) box 14
Input Variable Name: mcaid_ben
Description: Imputed Medicaid benefits expressed as the actuarial value of Medicaid health insurance
Datatype: float
Availability: taxdata_cps
IRS Form Location:
2014-20??: imputed using the C-TAM model
Input Variable Name: mcare_ben
Description: Imputed Medicare benefits expressed as the actuarial value of Medicare health insurance
Datatype: float
Availability: taxdata_cps
IRS Form Location:
2014-20??: imputed using the C-TAM model
Input Variable Name: n1820
Description: Number of people age 18-20 years old in the filing unit
Datatype: int
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: imputed from CPS data
Input Variable Name: n21
Description: Number of people 21 years old or older in the filing unit
Datatype: int
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: imputed from CPS data
Input Variable Name: n24
Description: Number of children who are Child-Tax-Credit eligible, one condition for which is being under age 17
Datatype: int
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: imputed from CPS data
Input Variable Name: nu05
Description: Number of dependents under 5 years old
Datatype: int
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: imputed from CPS data
Input Variable Name: nu13
Description: Number of dependents under 13 years old
Datatype: int
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: imputed from CPS data
Input Variable Name: nu18
Description: Number of people under 18 years old in the filing unit
Datatype: int
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: imputed from CPS data
Input Variable Name: other_ben
Description: Non-imputed benefits
Datatype: float
Availability: taxdata_cps
IRS Form Location:
2014-20??: determined using government benefit program data
Input Variable Name: p08000
Description: Other tax credits (but not including Sch R credit)
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2013: 1040 line 53
2014-2016: 1040 line 54
Input Variable Name: p22250
Description: Sch D: Net short-term capital gains/losses
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2016: 1040 Sch D line 7
Input Variable Name: p23250
Description: Sch D: Net long-term capital gains/losses
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2016: 1040 Sch D line 15
Input Variable Name: pencon_p
Description: Contributions to defined-contribution pension plans for taxpayer
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: Imputed using IRS tabulations of Form W-2 sample
Input Variable Name: pencon_s
Description: Contributions to defined-contribution pension plans for spouse
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: Imputed using IRS tabulations of Form W-2 sample
Input Variable Name: s006
Description: Filing unit sampling weight; appears as WEIGHT variable in tc CLI minimal output
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: not used in filing unit tax calculations
Input Variable Name: snap_ben
Description: Imputed SNAP benefits
Datatype: float
Availability: taxdata_cps
IRS Form Location:
2014-20??: imputed using the C-TAM model
Input Variable Name: ssi_ben
Description: Imputed SSI benefits
Datatype: float
Availability: taxdata_cps
IRS Form Location:
2014-20??: imputed using the C-TAM model
Input Variable Name: tanf_ben
Description: Imputed TANF benefits
Datatype: float
Availability: taxdata_cps
IRS Form Location:
2014-20??: imputed using the C-TAM model
Input Variable Name: vet_ben
Description: Imputed Veteran's benefits
Datatype: float
Availability: taxdata_cps
IRS Form Location:
2014-20??: imputed using the C-TAM model
Input Variable Name: wic_ben
Description: Imputed WIC benefits
Datatype: float
Availability: taxdata_cps
IRS Form Location:
2014-20??: imputed using the C-TAM model
Back to Section Contents Back to Document Contents
diff --git a/docs/index.htmx b/docs/index.htmx index aa7879386..d34f0da05 100644 --- a/docs/index.htmx +++ b/docs/index.htmx @@ -40,6 +40,11 @@ ensure you are viewing the most recent version of this page rather than an older version that your browser has saved in its cache of previously visited pages. +Behavior class is going away soon +and being replaced by the Behavioral-Responses behresp package, +the use of which is demonstrated in +Cookbook recipe 2
+Automatic scaling of table results (so that Python scripts, and Cookbook recipes, do not need to change dollars into billions of dollars and filing units into millions of diff --git a/docs/recipe00.graph.html b/docs/recipe00.graph.html index 6ed9a64a9..bc02df735 100644 --- a/docs/recipe00.graph.html +++ b/docs/recipe00.graph.html @@ -35,14 +35,14 @@ -
+