This section contains documentation of input variables in a format that is easy to search and print. The input variables are ordered alphabetically by name. There are no subsections, just a long list of input variables that Tax-Calculator is programmed to use in its calculations. The Availability information indicates which input data files contain the variable.
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_puf, taxdata_cps, taxmicrodata_tmd
age_head¶
Description: Age in years of taxpayer (i.e. primary adult)
Datatype: int
Availability: taxdata_puf, taxdata_cps, taxmicrodata_tmd
age_spouse¶
Description: Age in years of spouse (i.e. secondary adult if present)
Datatype: int
Availability: taxdata_puf, taxdata_cps, taxmicrodata_tmd
agi_bin¶
Description: Historical AGI category used in data extrapolation
Datatype: int
Availability: taxdata_puf, taxdata_cps, taxmicrodata_tmd
auto_loan_interest¶
Description: Filing unit’s interest payments on OBBBA-qualified auto loans
Datatype: float
Availability: taxmicrodata_tmd
blind_head¶
Description: 1 if taxpayer is blind; otherwise 0
Datatype: int
Availability: taxdata_puf, taxdata_cps, taxmicrodata_tmd
blind_spouse¶
Description: 1 if spouse is blind; otherwise 0
Datatype: int
Availability: taxdata_puf, taxdata_cps, taxmicrodata_tmd
cmbtp¶
Description: Estimate of income on (AMT) Form 6251 but not in AGI
Datatype: float
Availability: taxdata_puf, taxmicrodata_tmd
data_source¶
Description: 1 if unit is created primarily from IRS-SOI PUF data; 0 if created primarily from CPS data (not used in tax-calculation logic)
Datatype: int
Availability: taxdata_puf, taxmicrodata_tmd
DSI¶
Description: 1 if claimed as dependent on another return; otherwise 0
Datatype: int
Availability: taxdata_puf, taxdata_cps, taxmicrodata_tmd
e00200¶
Description: Wages, salaries, tips/otime for filing unit net of pension contributions
Datatype: float
Availability: taxdata_puf, taxdata_cps, taxmicrodata_tmd
e00200p¶
Description: Wages, salaries, tips/otime for taxpayer net of pension contributions (pencon_p)
Datatype: float
Availability: taxdata_puf, taxdata_cps, taxmicrodata_tmd
e00200s¶
Description: Wages, salaries, tips/otime for spouse net of pension contributions (pencon_s)
Datatype: float
Availability: taxdata_puf, taxdata_cps, taxmicrodata_tmd
e00300¶
Description: Taxable interest income
Datatype: float
Availability: taxdata_puf, taxdata_cps, taxmicrodata_tmd
e00400¶
Description: Tax-exempt interest income
Datatype: float
Availability: taxdata_puf, taxdata_cps, taxmicrodata_tmd
e00600¶
Description: Ordinary dividends included in AGI
Datatype: float
Availability: taxdata_puf, taxdata_cps, taxmicrodata_tmd
e00650¶
Description: Qualified dividends included in ordinary dividends
Datatype: float
Availability: taxdata_puf, taxdata_cps, taxmicrodata_tmd
e00700¶
Description: Taxable refunds of state and local income taxes
Datatype: float
Availability: taxdata_puf, taxmicrodata_tmd
e00800¶
Description: Alimony received
Datatype: float
Availability: taxdata_puf, taxdata_cps, taxmicrodata_tmd
e00900¶
Description: Sch C business net profit/loss for filing unit
Datatype: float
Availability: taxdata_puf, taxdata_cps, taxmicrodata_tmd
e00900p¶
Description: Sch C business net profit/loss for taxpayer
Datatype: float
Availability: taxdata_puf, taxdata_cps, taxmicrodata_tmd
e00900s¶
Description: Sch C business net profit/loss for spouse
Datatype: float
Availability: taxdata_puf, taxdata_cps, taxmicrodata_tmd
e01100¶
Description: Capital gain distributions not reported on Sch D
Datatype: float
Availability: taxdata_puf, taxdata_cps, taxmicrodata_tmd
e01200¶
Description: Other net gain/loss from Form 4797
Datatype: float
Availability: taxdata_puf, taxmicrodata_tmd
e01400¶
Description: Taxable IRA distributions
Datatype: float
Availability: taxdata_puf, taxdata_cps, taxmicrodata_tmd
e01500¶
Description: Total pensions and annuities
Datatype: float
Availability: taxdata_puf, taxdata_cps, taxmicrodata_tmd
e01700¶
Description: Taxable pensions and annuities
Datatype: float
Availability: taxdata_puf, taxdata_cps, taxmicrodata_tmd
e02000¶
Description: Sch E total rental, royalty, partnership, S-corporation, etc, income/loss (includes e26270 and e27200)
Datatype: float
Availability: taxdata_puf, taxmicrodata_tmd
e02100¶
Description: Farm net income/loss for filing unit from Sch F
Datatype: float
Availability: taxdata_puf, taxdata_cps, taxmicrodata_tmd
e02100p¶
Description: Farm net income/loss for taxpayer
Datatype: float
Availability: taxdata_puf, taxdata_cps, taxmicrodata_tmd
e02100s¶
Description: Farm net income/loss for spouse
Datatype: float
Availability: taxdata_puf, taxdata_cps, taxmicrodata_tmd
e02300¶
Description: Unemployment insurance benefits
Datatype: float
Availability: taxdata_puf, taxdata_cps, taxmicrodata_tmd
e02400¶
Description: Total social security (OASDI) benefits
Datatype: float
Availability: taxdata_puf, taxdata_cps, taxmicrodata_tmd
e03150¶
Description: Total deductible IRA contributions
Datatype: float
Availability: taxdata_puf, taxdata_cps, taxmicrodata_tmd
e03210¶
Description: Student loan interest
Datatype: float
Availability: taxdata_puf, taxdata_cps, taxmicrodata_tmd
e03220¶
Description: Educator expenses
Datatype: float
Availability: taxdata_puf, taxmicrodata_tmd
e03230¶
Description: Tuition and fees from Form 8917
Datatype: float
Availability: taxdata_puf, taxmicrodata_tmd
e03240¶
Description: Domestic production activities from Form 8903
Datatype: float
Availability: taxdata_puf, taxdata_cps, taxmicrodata_tmd
e03270¶
Description: Self-employed health insurance deduction
Datatype: float
Availability: taxdata_puf, taxdata_cps, taxmicrodata_tmd
e03290¶
Description: Health savings account deduction from Form 8889
Datatype: float
Availability: taxdata_puf, taxmicrodata_tmd
e03300¶
Description: Contributions to SEP, SIMPLE and qualified plans
Datatype: float
Availability: taxdata_puf, taxdata_cps, taxmicrodata_tmd
e03400¶
Description: Penalty on early withdrawal of savings
Datatype: float
Availability: taxdata_puf, taxmicrodata_tmd
e03500¶
Description: Alimony paid
Datatype: float
Availability: taxdata_puf, taxmicrodata_tmd
e07240¶
Description: Retirement savings contributions credit from Form 8880
Datatype: float
Availability: taxdata_puf, taxmicrodata_tmd
e07260¶
Description: Residential energy credit from Form 5695
Datatype: float
Availability: taxdata_puf, taxmicrodata_tmd
e07300¶
Description: Foreign tax credit from Form 1116
Datatype: float
Availability: taxdata_puf, taxmicrodata_tmd
e07400¶
Description: General business credit from Form 3800
Datatype: float
Availability: taxdata_puf, taxmicrodata_tmd
e07600¶
Description: Prior year minimum tax credit from Form 8801
Datatype: float
Availability: taxdata_puf, taxmicrodata_tmd
e09700¶
Description: Recapture of Investment Credit
Datatype: float
Availability: taxdata_puf, taxmicrodata_tmd
e09800¶
Description: Unreported payroll taxes from Form 4137 or 8919
Datatype: float
Availability: taxdata_puf, taxmicrodata_tmd
e09900¶
Description: Penalty tax on qualified retirement plans
Datatype: float
Availability: taxdata_puf, taxmicrodata_tmd
e11200¶
Description: Excess payroll (FICA/RRTA) tax withheld
Datatype: float
Availability: taxdata_puf, taxmicrodata_tmd
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, taxmicrodata_tmd
e18400¶
Description: Itemizable state and local income/sales taxes
Datatype: float
Availability: taxdata_puf, taxdata_cps, taxmicrodata_tmd
e18500¶
Description: Itemizable real-estate taxes paid
Datatype: float
Availability: taxdata_puf, taxdata_cps, taxmicrodata_tmd
e19200¶
Description: Itemizable interest paid
Datatype: float
Availability: taxdata_puf, taxdata_cps, taxmicrodata_tmd
e19800¶
Description: Itemizable charitable giving: cash/check contributions. WARNING: this variable is already capped in PUF data.
Datatype: float
Availability: taxdata_puf, taxdata_cps, taxmicrodata_tmd
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, taxmicrodata_tmd
e20400¶
Description: Itemizable miscellaneous deductions. WARNING: this variable is zero below the floor in PUF data.
Datatype: float
Availability: taxdata_puf, taxdata_cps, taxmicrodata_tmd
e24515¶
Description: Sch D: Un-Recaptured Section 1250 Gain
Datatype: float
Availability: taxdata_puf, taxmicrodata_tmd
e24518¶
Description: Sch D: 28% Rate Gain or Loss
Datatype: float
Availability: taxdata_puf, taxmicrodata_tmd
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, taxmicrodata_tmd
e27200¶
Description: Sch E: Farm rent net income or loss (included in e02000)
Datatype: float
Availability: taxdata_puf, taxmicrodata_tmd
e32800¶
Description: Child/dependent-care expenses for qualifying persons from Form 2441
Datatype: float
Availability: taxdata_puf, taxdata_cps, taxmicrodata_tmd
e58990¶
Description: Investment income elected amount from Form 4952
Datatype: float
Availability: taxdata_puf, taxmicrodata_tmd
e62900¶
Description: Alternative Minimum Tax foreign tax credit from Form 6251
Datatype: float
Availability: taxdata_puf, taxmicrodata_tmd
e87521¶
Description: Total tentative AmOppCredit amount for all students
Datatype: float
Availability: taxdata_puf, taxmicrodata_tmd
e87530¶
Description: Adjusted qualified lifetime learning expenses for all students
Datatype: float
Availability: taxdata_puf, taxmicrodata_tmd
EIC¶
Description: number of EIC qualifying children (range: 0 to 3)
Datatype: int
Availability: taxdata_puf, taxdata_cps, taxmicrodata_tmd
elderly_dependents¶
Description: number of dependents age 65+ in filing unit excluding taxpayer and spouse
Datatype: int
Availability: taxdata_puf, taxdata_cps, taxmicrodata_tmd
f2441¶
Description: number of child/dependent-care qualifying persons
Datatype: int
Availability: taxdata_puf, taxdata_cps, taxmicrodata_tmd
f6251¶
Description: 1 if Form 6251 (AMT) attached to return; otherwise 0
Datatype: int
Availability: taxdata_puf, taxmicrodata_tmd
ffpos¶
Description: CPS family identifier within household (not used in tax-calculation logic)
Datatype: int
Availability: taxdata_puf, taxdata_cps, taxmicrodata_tmd
fips¶
Description: FIPS state code (not used in tax-calculation logic)
Datatype: int
Availability: taxdata_puf, taxdata_puf, taxdata_cps, taxmicrodata_tmd
FLPDYR¶
Description: Calendar year for which taxes are calculated
Datatype: int
Availability: taxdata_puf, taxdata_cps, taxmicrodata_tmd
g20500¶
Description: Itemizable gross (before 10% AGI disregard) casualty or theft loss
Datatype: float
Availability: taxdata_puf, taxmicrodata_tmd
h_seq¶
Description: CPS household sequence number (not used in tax-calculation logic)
Datatype: int
Availability: taxdata_puf, taxdata_cps, taxmicrodata_tmd
housing_ben¶
Description: Imputed housing benefits
Datatype: float
Availability: taxdata_cps, taxmicrodata_tmd
k1bx14p¶
Description: Partner self-employment earnings/loss for taxpayer (included in e26270 total)
Datatype: float
Availability: taxdata_puf, taxmicrodata_tmd
k1bx14s¶
Description: Partner self-employment earnings/loss for spouse (included in e26270 total)
Datatype: float
Availability: taxdata_puf, taxmicrodata_tmd
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, taxmicrodata_tmd
mcaid_ben¶
Description: Imputed Medicaid benefits expressed as the actuarial value of Medicaid health insurance
Datatype: float
Availability: taxdata_cps, taxmicrodata_tmd
mcare_ben¶
Description: Imputed Medicare benefits expressed as the actuarial value of Medicare health insurance
Datatype: float
Availability: taxdata_cps, taxmicrodata_tmd
MIDR¶
Description: 1 if separately filing spouse itemizes; otherwise 0
Datatype: int
Availability: taxdata_puf, taxmicrodata_tmd
n1820¶
Description: Number of people age 18-20 years old in the filing unit
Datatype: int
Availability: taxdata_puf, taxdata_cps, taxmicrodata_tmd
n21¶
Description: Number of people 21 years old or older in the filing unit
Datatype: int
Availability: taxdata_puf, taxdata_cps, taxmicrodata_tmd
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, taxmicrodata_tmd
nu06¶
Description: Number of dependents under 6 years old
Datatype: int
Availability: taxdata_puf, taxdata_cps, taxmicrodata_tmd
nu13¶
Description: Number of dependents under 13 years old
Datatype: int
Availability: taxdata_puf, taxdata_cps, taxmicrodata_tmd
nu18¶
Description: Number of people under 18 years old in the filing unit
Datatype: int
Availability: taxdata_puf, taxdata_cps, taxmicrodata_tmd
other_ben¶
Description: Non-imputed benefits
Datatype: float
Availability: taxdata_cps, taxmicrodata_tmd
overtime_income¶
Description: Filing unit’s OBBBA-qualified overtime income
Datatype: float
Availability: taxmicrodata_tmd
p08000¶
Description: Other tax credits (but not including Sch R credit)
Datatype: float
Availability: taxdata_puf, taxmicrodata_tmd
p22250¶
Description: Sch D: Net short-term capital gains/losses
Datatype: float
Availability: taxdata_puf, taxmicrodata_tmd
p23250¶
Description: Sch D: Net long-term capital gains/losses
Datatype: float
Availability: taxdata_puf, taxmicrodata_tmd
pencon_p¶
Description: Contributions to defined-contribution pension plans for taxpayer
Datatype: float
Availability: taxdata_puf, taxdata_cps, taxmicrodata_tmd
pencon_s¶
Description: Contributions to defined-contribution pension plans for spouse
Datatype: float
Availability: taxdata_puf, taxdata_cps, taxmicrodata_tmd
PT_binc_w2_wages¶
Description: Filing unit’s share of total W-2 wages paid by the pass-through business
Datatype: float
Availability: taxmicrodata_tmd
PT_SSTB_income¶
Description: Value of one implies business income is from a specified service trade or business (SSTB); value of zero implies business income is from a qualified trade or business
Datatype: int
Availability: taxmicrodata_tmd
PT_ubia_property¶
Description: Filing unit’s share of total business property owned by the pass-through business
Datatype: float
Availability: taxmicrodata_tmd
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, taxmicrodata_tmd
s006¶
Description: Filing unit sampling weight; appears as WEIGHT variable in tc CLI minimal output
Datatype: float
Availability: taxdata_puf, taxdata_cps, taxmicrodata_tmd
snap_ben¶
Description: Imputed SNAP benefits
Datatype: float
Availability: taxdata_cps, taxmicrodata_tmd
ssi_ben¶
Description: Imputed SSI benefits
Datatype: float
Availability: taxdata_cps, taxmicrodata_tmd
tanf_ben¶
Description: Imputed TANF benefits
Datatype: float
Availability: taxdata_cps, taxmicrodata_tmd
tip_income¶
Description: Filing unit’s OBBBA-qualified tip income
Datatype: float
Availability: taxmicrodata_tmd
vet_ben¶
Description: Imputed Veteran’s benefits
Datatype: float
Availability: taxdata_cps, taxmicrodata_tmd
wic_ben¶
Description: Imputed WIC benefits
Datatype: float
Availability: taxdata_cps, taxmicrodata_tmd
XTOT¶
Description: Total number of exemptions for filing unit
Datatype: int
Availability: taxdata_puf, taxdata_cps, taxmicrodata_tmd