Output variables

This section contains documentation of output variables in a format that is easy to search and print. The output variables are ordered alphabetically by name. There are no subsections, just a long list of output variables that Tax-Calculator is programmed to calculate.

niit

Description: Net Investment Income Tax from Form 8960
Datatype: float
IRS Form Location:
2013-2013: 1040 line 60b
2014-2016: 1040 line 62b

combined

Description: Sum of iitax and payrolltax and lumpsum_tax
Datatype: float
IRS Form Location:
2013-20??: calculated variable

earned

Description: search taxcalc/calcfunctions.py for how calculated and used
Datatype: float
IRS Form Location:
2013-20??: calculated variable

earned_p

Description: search taxcalc/calcfunctions.py for how calculated and used
Datatype: float
IRS Form Location:
2013-20??: calculated variable

earned_s

Description: search taxcalc/calcfunctions.py for how calculated and used
Datatype: float
IRS Form Location:
2013-20??: calculated variable

was_plus_sey_p

Description: search taxcalc/calcfunctions.py for how calculated and used
Datatype: float
IRS Form Location:
2013-20??: calculated variable

was_plus_sey_s

Description: search taxcalc/calcfunctions.py for how calculated and used
Datatype: float
IRS Form Location:
2013-20??: calculated variable

eitc

Description: Earned Income Credit
Datatype: float
IRS Form Location:
2013-2013: 1040 line 64a
2014-2016: 1040 line 66a

rptc

Description: Refundable Payroll Tax Credit for filing unit
Datatype: float
IRS Form Location:
2013-20??: calculated variable

rptc_p

Description: Refundable Payroll Tax Credit for taxpayer
Datatype: float
IRS Form Location:
2013-20??: calculated variable

rptc_s

Description: Refundable Payroll Tax Credit for spouse
Datatype: float
IRS Form Location:
2013-20??: calculated variable

exact

Description: search taxcalc/calcfunctions.py for how calculated and used
Datatype: int
IRS Form Location:
2013-20??: calculated variable

expanded_income

Description: Broad income measure that includes benefit_value_total
Datatype: float
IRS Form Location:
2013-20??: calculated variable

iitax

Description: Total federal individual income tax liability; appears as INCTAX variable in tc CLI minimal output
Datatype: float
IRS Form Location:
2013-2013: 1040 line 61 minus lines 56, 60a, 64a, 65, and 66
2014-2016: 1040 line 63 minus lines 57, 62a, 66a, 67, and 68

num

Description: 2 when MARS is 2 (married filing jointly); otherwise 1
Datatype: int
IRS Form Location:
2013-2016: 1040 lines 1-5

othertaxes

Description: Other taxes: sum of niit, e09700, e09800 and e09900 (included in c09200)
Datatype: float
IRS Form Location:
2013-2013: sum of 1040 lines 57 through 60
2014-2016: sum of 1040 lines 58 through 62

payrolltax

Description: Total (employee + employer) payroll tax liability; appears as PAYTAX variable in tc CLI minimal output (payrolltax = ptax_was)
Datatype: float
IRS Form Location:
2013-20??: OASDI+HI FICA

refund

Description: Total refundable income tax credits
Datatype: float
IRS Form Location:
2013-20??: calculated variable

sep

Description: 2 when MARS is 3 (married filing separately); otherwise 1
Datatype: int
IRS Form Location:
2013-2016: 1040 lines 1-5

sey

Description: search taxcalc/calcfunctions.py for how calculated and used
Datatype: float
IRS Form Location:
2013-20??: calculated variable

standard

Description: Standard deduction (zero for itemizers)
Datatype: float
IRS Form Location:
2013-2017: 1040 line 40
2018-20??: 1040 line 8

surtax

Description: search taxcalc/calcfunctions.py for how calculated and used
Datatype: float
IRS Form Location:
2013-20??: calculated variable

taxbc

Description: Regular tax on regular taxable income before credits
Datatype: float
IRS Form Location:
2013-2016: 1040 line 44

c00100

Description: Adjusted Gross Income (AGI)
Datatype: float
IRS Form Location:
2013-2017: 1040 line 37
2018-20??: 1040 line 7

c01000

Description: search taxcalc/calcfunctions.py for how calculated and used
Datatype: float
IRS Form Location:
2013-20??: calculated variable

c02500

Description: Social security (OASDI) benefits included in AGI
Datatype: float
IRS Form Location:
2013-2016: 1040 line 20b

c02900

Description: Total of all ‘above the line’ income adjustments to get AGI
Datatype: float
IRS Form Location:
2013-2016: 1040 line 36

c03260

Description: search taxcalc/calcfunctions.py for how calculated and used
Datatype: float
IRS Form Location:
2013-20??: calculated variable

c04470

Description: Itemized deductions after phase-out (zero for non-itemizers)
Datatype: float
IRS Form Location:
2013-2017: 1040 line 40
2018-20??: 1040 line 8

c04600

Description: Personal exemptions after phase-out
Datatype: float
IRS Form Location:
2013-2017: 1040 line 42
2018-20??:

qbided

Description: Qualified Business Income (QBI) deduction
Datatype: float
IRS Form Location:
2013-2017:
2018-20??: 1040 line 9

c04800

Description: Regular taxable income
Datatype: float
IRS Form Location:
2013-2017: 1040 line 43
2018-20??: 1040 line 10

c05200

Description: Tax amount from Sch X,Y,Z tables
Datatype: float
IRS Form Location:
2013-20??: calculated variable

c05700

Description: search taxcalc/calcfunctions.py for how calculated and used
Datatype: float
IRS Form Location:
2013-20??: calculated variable

c05800

Description: Total (regular + AMT) income tax liability before credits (equals taxbc plus c09600)
Datatype: float
IRS Form Location:
2013-2013: 1040 line 46
2014-2016: 1040 line 47

c07100

Description: Total non-refundable credits used to reduce positive tax liability
Datatype: float
IRS Form Location:
2013-2013: 1040 line 46 minus 1040 line 55
2014-2016: 1040 line 47 minus 1040 line 56

c07180

Description: Nonrefundable credit for child and dependent care expenses from Form 2441
Datatype: float
IRS Form Location:
2013-2013: 1040 line 48
2014-2016: 1040 line 49

CDCC_refund

Description: Refundable credit for child and dependent care expenses from Form 2441
Datatype: float
IRS Form Location:
2013-2013: 1040 line 48
2014-2016: 1040 line 49

c07200

Description: Schedule R credit for the elderly and the disabled
Datatype: float
IRS Form Location:
2013-20??: calculated variable

c07220

Description: Child tax credit (adjusted) from Form 8812
Datatype: float
IRS Form Location:
2013-2013: 1040 line 51
2014-2016: 1040 line 52

c07230

Description: Education tax credits non-refundable amount from Form 8863 (includes c87668)
Datatype: float
IRS Form Location:
2013-2013: 8863 line 19 and 1040 line 49
2014-2016: 8863 line 19 and 1040 line 50

c07240

Description: search taxcalc/calcfunctions.py for how calculated and used
Datatype: float
IRS Form Location:
2013-20??: calculated variable

c07260

Description: search taxcalc/calcfunctions.py for how calculated and used
Datatype: float
IRS Form Location:
2013-20??: calculated variable

c07300

Description: search taxcalc/calcfunctions.py for how calculated and used
Datatype: float
IRS Form Location:
2013-20??: calculated variable

c07400

Description: search taxcalc/calcfunctions.py for how calculated and used
Datatype: float
IRS Form Location:
2013-20??: calculated variable

c07600

Description: search taxcalc/calcfunctions.py for how calculated and used
Datatype: float
IRS Form Location:
2013-20??: calculated variable

c08000

Description: search taxcalc/calcfunctions.py for how calculated and used
Datatype: float
IRS Form Location:
2013-20??: calculated variable

c09200

Description: Income tax liability (including othertaxes) after non-refundable credits are used, but before refundable credits are applied
Datatype: float
IRS Form Location:
2013-2013: 1040 line 61
2014-2016: 1040 line 63

c09600

Description: Alternative Minimum Tax (AMT) liability
Datatype: float
IRS Form Location:
2013-2016: 1040 line 45

c10960

Description: American Opportunity Credit refundable amount from Form 8863
Datatype: float
IRS Form Location:
2013-2013: 8863 line 8 and 1040 line 66
2014-2016: 8863 line 8 and 1040 line 68

c11070

Description: Child tax credit (refunded) from Form 8812
Datatype: float
IRS Form Location:
2013-2013: 1040 line 65
2014-2016: 1040 line 67

c17000

Description: Sch A: Medical expenses deducted (component of pre-limitation c21060 total)
Datatype: float
IRS Form Location:
2013-20??: calculated variable

e17500_capped

Description: Sch A: Medical expenses, capped as a decimal fraction of AGI
Datatype: float
IRS Form Location:
2013-20??: calculated variable

c18300

Description: Sch A: State and local taxes plus real estate taxes deducted (component of pre-limitation c21060 total)
Datatype: float
IRS Form Location:
2013-20??: calculated variable

e18400_capped

Description: Sch A: State and local income taxes deductible, capped as a decimal fraction of AGI
Datatype: float
IRS Form Location:
2013-20??: calculated variable

e18500_capped

Description: Sch A: State and local real estate taxes deductible, capped as a decimal fraction of AGI
Datatype: float
IRS Form Location:
2013-20??: calculated variable

c19200

Description: Sch A: Interest deducted (component of pre-limitation c21060 total)
Datatype: float
IRS Form Location:
2013-20??: calculated variable

e19200_capped

Description: Sch A: Interest deduction deductible, capped as a decimal fraction of AGI
Datatype: float
IRS Form Location:
2013-20??: calculated variable

c19700

Description: Sch A: Charity contributions deducted (component of pre-limitation c21060 total)
Datatype: float
IRS Form Location:
2013-20??: calculated variable

e19800_capped

Description: Sch A: Charity cash contributions deductible, capped as a decimal fraction of AGI
Datatype: float
IRS Form Location:
2013-20??: calculated variable

e20100_capped

Description: Sch A: Charity noncash contributions deductible, capped as a decimal fraction of AGI
Datatype: float
IRS Form Location:
2013-20??: calculated variable

c20500

Description: Sch A: Net casualty or theft loss deducted (component of pre-limitation c21060 total)
Datatype: float
IRS Form Location:
2013-20??: calculated variable

g20500_capped

Description: Sch A: Gross casualty or theft loss deductible, capped as a decimal fraction of AGI
Datatype: float
IRS Form Location:
2013-20??: calculated variable

c20800

Description: Sch A: Net limited miscellaneous deductions deducted (component of pre-limitation c21060 total)
Datatype: float
IRS Form Location:
2013-20??: calculated variable

e20400_capped

Description: Sch A: Gross miscellaneous deductions deductible, capped as a decimal fraction of AGI
Datatype: float
IRS Form Location:
2013-20??: calculated variable

c21040

Description: Itemized deductions that are phased out
Datatype: float
IRS Form Location:
2013-20??: calculated variable

c21060

Description: Itemized deductions before phase-out (zero for non-itemizers)
Datatype: float
IRS Form Location:
2013-20??: calculated variable

c23650

Description: search taxcalc/calcfunctions.py for how calculated and used
Datatype: float
IRS Form Location:
2013-20??: calculated variable

c59660

Description: search taxcalc/calcfunctions.py for how calculated and used
Datatype: float
IRS Form Location:
2013-20??: calculated variable

c62100

Description: Alternative Minimum Tax (AMT) taxable income
Datatype: float
IRS Form Location:
2013-2016: 6251 line 28

c87668

Description: American Opportunity Credit non-refundable amount from Form 8863 (included in c07230)
Datatype: float
IRS Form Location:
2013-20??: calculated variable

care_deduction

Description: search taxcalc/calcfunctions.py for how calculated and used
Datatype: float
IRS Form Location:
2013-20??: calculated variable

ctc_new

Description: search taxcalc/calcfunctions.py for how calculated and used
Datatype: float
IRS Form Location:
2013-20??: calculated variable

odc

Description: Other Dependent Credit
Datatype: float
IRS Form Location:
2013-20??: calculated variable

ctc_total

Description: Total CTC amount (c07220 + c11070 + odc + ctc_new)
Datatype: float
IRS Form Location:
2013-20??: calculated variable

ctc_nonrefundable

Description: Portion of total CTC amount that is nonrefundable
Datatype: float
IRS Form Location:
2013-20??: calculated variable

ctc_refundable

Description: Portion of total CTC amount that is refundable
Datatype: float
IRS Form Location:
2013-20??: calculated variable

personal_refundable_credit

Description: Personal refundable credit
Datatype: float
IRS Form Location:
2013-20??: calculated variable

recovery_rebate_credit

Description: Recovery Rebate Credit, from American Rescue Plan Act of 2021
Datatype: float
IRS Form Location:
2013-20??: calculated variable

personal_nonrefundable_credit

Description: Personal nonrefundable credit
Datatype: float
IRS Form Location:
2013-20??: calculated variable

charity_credit

Description: Credit for charitable giving
Datatype: float
IRS Form Location:
2013-20??: calculated variable

dwks10

Description: search taxcalc/calcfunctions.py for how calculated and used
Datatype: float
IRS Form Location:
2013-20??: calculated variable

dwks13

Description: search taxcalc/calcfunctions.py for how calculated and used
Datatype: float
IRS Form Location:
2013-20??: calculated variable

dwks14

Description: search taxcalc/calcfunctions.py for how calculated and used
Datatype: float
IRS Form Location:
2013-20??: calculated variable

dwks19

Description: search taxcalc/calcfunctions.py for how calculated and used
Datatype: float
IRS Form Location:
2013-20??: calculated variable

dwks43

Description: separate tax on long-term capital gains and qualified dividends
Datatype: float
IRS Form Location:
2013-20??: calculated variable

fstax

Description: search taxcalc/calcfunctions.py for how calculated and used
Datatype: float
IRS Form Location:
2013-20??: calculated variable

invinc_agi_ec

Description: search taxcalc/calcfunctions.py for how calculated and used
Datatype: float
IRS Form Location:
2013-20??: calculated variable

invinc_ec_base

Description: search taxcalc/calcfunctions.py for how calculated and used
Datatype: float
IRS Form Location:
2013-20??: calculated variable

lumpsum_tax

Description: Lumpsum (or head) tax; appears as LSTAX variable in tc CLI minimal output
Datatype: float
IRS Form Location:
2013-20??: calculated variable

pre_c04600

Description: Personal exemption before phase-out
Datatype: float
IRS Form Location:
2013-20??: calculated variable

codtc_limited

Description: search taxcalc/calcfunctions.py for how calculated and used
Datatype: float
IRS Form Location:
2013-20??: calculated variable

ptax_amc

Description: Additional Medicare Tax from Form 8959 (included in othertaxes and iitax)
Datatype: float
IRS Form Location:
2013-2013: 1040 line 60a
2014-2016: 1040 line 62a

ptax_oasdi

Description: Employee + employer OASDI FICA tax plus self-employment tax
Datatype: float
IRS Form Location:
2013-2013: OASDI FICA plus 1040 line 56
2014-2016: OASDI FICA plus 1040 line 57

ptax_was

Description: Employee + employer OASDI + HI FICA tax
Datatype: float
IRS Form Location:
2013-2013: OASDHI FICA
2014-2016: OASDHI FICA

setax

Description: Self-employment tax (included in othertaxes and iitax)
Datatype: float
IRS Form Location:
2013-2013: 1040 line 56
2014-2016: 1040 line 57

ymod

Description: search taxcalc/calcfunctions.py for how calculated and used
Datatype: float
IRS Form Location:
2013-20??: calculated variable

ymod1

Description: search taxcalc/calcfunctions.py for how calculated and used
Datatype: float
IRS Form Location:
2013-20??: calculated variable

ubi

Description: Universal Basic Income benefit for filing unit
Datatype: float
IRS Form Location:
2013-20??: calculated variable

taxable_ubi

Description: Amount of UBI benefit included in AGI
Datatype: float
IRS Form Location:
2013-20??: calculated variable

nontaxable_ubi

Description: Amount of UBI benefit excluded from AGI
Datatype: float
IRS Form Location:
2013-20??: calculated variable

mtr_paytax

Description: Marginal payroll tax rate (in percentage terms) on extra taxpayer earnings (e00200p)
Datatype: float
IRS Form Location:
2013-20??: calculated variable

mtr_inctax

Description: Marginal income tax rate (in percentage terms) on extra taxpayer earnings (e00200p)
Datatype: float
IRS Form Location:
2013-20??: calculated variable

aftertax_income

Description: After tax income is equal to expanded_income minus combined
Datatype: float
IRS Form Location:
2013-20??: calculated variable

benefit_cost_total

Description: Government cost of all benefits received by tax unit
Datatype: float
IRS Form Location:
2013-20??: calculated variable

benefit_value_total

Description: Consumption value of all benefits received by tax unit, which is included in expanded_income
Datatype: float
IRS Form Location:
2013-20??: calculated variable