DOCUMENTATION FOR TAXSIM DATASETS 1960+ REVISED 03.25.2021 1961, 1963 and 1965 datasets are NOT available (for information on synthetic datasets, see taxsim2.ndx) Imputed data values: data6, data201, data202 data(161) -- RESERVED on 05/27/2016 notes on 03.25.2021 state for AGI>200K based on state income distributions total cg error adjusts data(70) base for income averaging (but that is nearly exact) sales tax is from the IRS sales tax table if not provided by taxpayer data(85),data(86) imputed except 1969, 1974 CODES data1-10 are demographic variables as are data100-110 data(01) sample weight * data(02) marital status 1. single 2. married-joint 3. married-separate, not claiming exemption for spouse 4. head of household, no name 5. widowed 6. married-seperate, claiming exemption for spouse 7. head of household, pre-1987 * data(03) sepret 1. otherwise 2. married filing seperately * data(04) form of deduction (see data105 for dependency status) -2. compulsory standard deduction -1. compulsory itemizer 0. non-itemizer deductions 1. itemizer 3. Neither std nor itemizer, probable AMT taxpayer without use for deductions on regular tax data(05) tax status 1. other 2. income averaging (65-86) 3. alternative capital gains tax (60-84) 4. reserved 5. alternative tax with maximum tax 6. alternative tax with averaging 7. maximum tax 8. kiddie tax (87-93) 9. capital gains limited to 28 percent rate (87-93) * data(06) state 0. AGI > $200,000 1. AL 12. HI 23. MI 34. NC 45. UT 2. AS 13. ID 24. MN 35. ND 46. VT 3. AZ 14. IL 25. MS 36. OH 47. VA 4. AK 15. IN 26. MO 37. OK 48. WA 5. CA 16. IA 27. MT 38. OR 49. WV 6. CO 17. KS 28. NE 39. PA 50. WI 7. CT 18. KY 29. NV 40. RI 51. WY 8. DE 19. LA 30. NH 41. SC 52. OTH 9. DC 20. ME 31. NJ 42. SD 10. FL 21. MD 32. NM 43. TN 11. GA 22. MA 33. NY 44. TX * data(07) taxpayer exemptions * data(08) 1960-83: dependent exemptions 1984+ : dependent exemptions, computed if AGI > 200k * data(09) 1960-87: number of age exemptions 1988-95: number of age and blindess exemptions 1996+ zero * data(10) 1960-87: number of blindness exemptions 1988+ : zero DOLLAR values E00200* data(11) wages and salaries E00600* data(12) dividends received * data(13) 1960-80: dividend exclusion 1981: dividend plus interest exclusion 1982-86: dividend exclusion 1987+ : zero E00300* data(14) 1960 : zero 1962+ : taxable interest income E00100 data(15) agi E06500 data(16) total income tax (income tax after credits plus AMT) E00900* data(17) 1960 : zero 1962+ : business net income (schedule C) E01100* data(18) 1960 : zero 1962 : zero 1964-68: non schedule D capital gains 1969-71: zero 1972-74: non schedule D capital gains 1975 : zero 1976+ : non schedule D capital gains E01200* data(19) 1960-72: zero 1973 : supplemental schedule income, form 4797 1974 : zero 1975-76: supplemental schedule income, form 4797 1977 : zero 1978+ : supplemental schedule income, form 4797 E01400* data(20) 1972-86: Fully taxable pensions on 1040 not Schedule E 1987 : zero 1988+ : Taxable IRA Distributions E02100* data(21) 1960-62: zero 1964+ : farm income, including farm rent if any E00700* data(22) 1960-70: zero 1971+ : state income tax refunds E00800* data(23) 1960-70: zero 1971+ : alimony received for divorces finalized before 2019 * data(24) other income (computed residual) * data(25) 1960-80: total disability payments 1981-83: disability income exclusion 1984-03: zero E03280* data(26) 1960-62: zero 1964-67: moving expense adjustments 1968 : zero 1969-73: moving expense adjustments 1974 : zero 1975 : moving expense adjustments 1976 : zero 1977 : moving expense adjustments 1978 : zero 1979-86: moving expense adjustments 1987-93: moving expense deduction (itemized) 1994+ : zero E03290* data(27) 1960-62: zero 1964-68: employee business expense adjustment 1969 : zero 1970-73: employee business expense adjustment 1974 : zero 1975 : employee business expense adjustment 1976 : zero 1977 : employee business expense adjustment 1978 : zero 1979-86: employee business expense adjustment 1987-03: zero 2004 : Health Savings Account deduction E03300* data(28) payments to keough E03150* data(29) payments to ira * data(30) 1960-73: zero 1974-76: other adjustments to AGI 1977 : zero 1978+ : other adjustments to AGI data(31) 1979-86: taxable income ("old concept") 1987+ : taxable income ("new concept") E07200* data(32) 1960 : zero 1962-75: retirement income credit 1976-84: elderly credit 1985+ : elderly and disabled credit * data(33) 1960-62: zero 1964+ : investment credit * data(34) 1960-62: zero 1964+ : foreign tax credit * data(35) 1960-76: political contributions plus other credits 1977 : political contributions 1978-86: political contributions plus other credits 1987+ : credit for prior year minimum tax plus other credits * data(36) 1960-71: zero 1972-81: work incentive credit 1982-83: research and experimentation credit 1984+ : zero * data(37) 1960 : zero 1962-68: retirement income credit 1969 : zero 1970-75: retirement income credit 1976 : zero 1977+ : jobs credit * data(38) 1960-74: zero 1975-86: residential energy credit 1987-05: zero 2006+ : residential energy credit * data(39) 1960-66: zero 1967+ : recapture taxes * data(40) 1960 : zero 1962+ : other credits * data(41) 1960-86: zero 1987+ : tax-exempt interest or municipal bond income * data(42) 1960-76: zero 1977+ : tax on premature distribution of ira * data(43) 1960 : zero 1962-75: self employment tax 1976 : zero 1977+ : self employment tax data(44) 1960-70: zero 1971 : social security tax on tips 1972-74: zero 1975+ : social security tax on tips data(45) 1960-86: zero 1987-89: reimbursed employee business expenses 1990+ : zero data(46) 1960-81: tax before credits 1982-83: zero 1984-86: other taxes (may not be computed correctly) 1987-88: zero 1989+ : other taxes schedule A: * data(47) 1960-67: zero 1968 : health insurance premium (computed) 1969 : zero 1970 : health insurance preimum (computed) 1971 : zero 1972-73: health insurance premium (computed) 1974 : zero 1975-77: health insurance premium (computed) 1978 : zero 1979-83: health insurance premium (computed) 1984+ : zero * data(48) 1960-72: zero 1973 : medicine and drugs 1974 : zero 1975 : medicine and drugs 1976 : zero 1977 : medicine and drugs 1978 : zero 1979-84: medicine and drugs 1985-86: zero 1987-89: medicine and drugs 1989+ : zero * data(49) 1960-66: other medical and dental expenses 1967 : zero 1968 : other medical expenses 1969 : zero 1970 : other medical and dental expenses 1971 : zero 1972+ : other medical and dental expenses * data(50) 1960 : zero 1962-66: state and local income taxes 1967 : zero 1968 : state and local income taxes 1969 : zero 1970 : state and local income taxes 1971 : zero 1972-73: state and local income taxes 1974 : zero 1975 : state and local income taxes 1976 : zero 1977+ : state and local income taxes * data(51) 1960 : zero 1962-66: real estate taxes 1967 : zero 1968 : real estate taxes 1969 : zero 1970 : real estate taxes 1971 : zero 1972-73: real estate taxes 1974 : zero 1975 : real estate taxes 1976 : zero 1977 : real estate taxes 1978 : zero 1979+ : real estate taxes * data(52) 1960-62: zero 1964-66: general sales taxes 1967 : zero 1968 : general sales taxes 1969 : zero 1970 : general sales taxes 1971 : zero 1972-73: general sales taxes 1974 : zero 1975 : general sales taxes 1976 : zero 1977 : general sales taxes 1978 : zero 1979-86: general sales taxes 1987-03: zero 2004+ : general sales taxes * data(53) 1960-71: zero 1972 : investment interest paid 1973-86: zero 1987+ : investment interest paid * data(54) 1960-62: zero 1964-66: personal property tax 1967 : zero 1968 : personal property tax 1969 : zero 1970 : personal property tax 1971 : zero 1972-73: personal property tax 1974 : zero 1975 : personal property tax 1976 : zero 1977 : personal property tax 1978 : zero 1979-86: personal property tax 1987+ : zero * data(55) 1960-66: other state and local taxes 1967 : zero 1968 : other state and local taxes 1969 : zero 1970 : other state and local taxes 1971 : zero 1972-80: other state and local taxes 1981 : zero 1982-86: other state and local taxes 1987+ : zero * data(56) 1960-62: zero 1964-66: home mortgage interest 1967 : zero 1968 : home mortgage interest 1969 : zero 1970 : home mortgage interest 1971 : zero 1972-73: home mortgage interest 1974 : zero 1975+ : home mortgage interest * data(57) 1960-66: other interest 1967 : zero 1968 : other interest 1969 : zero 1970 : other interest 1971 : zero 1972-86: other interest 1987+ : other interest computed, including non-deductible personal interest paid * data(58) 1960-66: cash contributions 1967 : zero 1968 : cash contributions 1969 : zero 1970 : cash contributions 1971 : zero 1972+ : cash contributions * data(59) 1960-72: zero 1973 : non-cash contributions 1974 : zero 1975 : non-cash contributions 1976 : zero 1977 : non-cash contributions 1978 : zero 1979+ : non-cash contributions * data(60) 1960-62: zero 1964 : carry over contributions 1966-67: zero 1968 : carry over contributions 1969 : zero 1970 : carry over contributions 1971 : zero 1972-73: carry over contributions 1974 : zero 1975 : carry over contributions 1976 : zero 1977 : carry over contributions 1978 : zero 1979-92: carry over contributions 1993+ : zero * data(61) 1960-67: zero 1968 : net casualty and theft before exclusion 1969-71: zero 1972+ : net casualty and theft before exclusion * data(62) 1960-72: zero 1973 : alimony paid (itemized deduction) 1974 : zero 1975 : alimony paid (itemized deduction) 1976 : zero 1977 : alimony paid (an adjustment) 1978 : zero 1979+ : alimony paid (an adjustment) * data(63) 1960-72: zero 1973 : union dues 1974 : zero 1975 : union dues 1976 : zero 1977 : union dues 1978 : zero 1979-80: union dues 1981-86: zero 1987+ : other deductions, subject to 2% AGI floor * data(64) 1960-69: zero 1970 : child and dependent care expenses 1971 : zero 1972-73: child and dependent care expenses 1974 : zero 1975+ : child and dependent care expenses * data(65) 1960-71: zero 1975 : political contributions 1976 : zero 1977 : political contributions 1978+ : zero * data(66) 1960-86: other deductions (computed, not constrained to zero) 1987+ : deductions not subject to 2% AGI floor, including employee expense schedule D: * data(67) 1960-64: zero 1966-76: short-term capital loss carryover 1977-80: zero 1981-92: short-term capital loss carryover 1993+ : zero * data(68) 1960 : zero 1962+ : short term gains (calculated) * data(69) 1960-64: zero 1966-75: long term capital loss carryover 1976-77: zero 1978 : long term capital loss carryover 1979-80: zero 1981-92: long term capital loss carryover 1993+ : zero * data(70) long term gains (calculated) * data(71) 1960-80: zero 1981-92: gain from sale of principal residence 1993+ : zero schedule E -- for 1987-93, rental loss includes disallowed losses but for other income, only allowed losses are reported by the SOI. E01700* data(72) 1960 - 1980 Pensions in AGI on Schedule E 1981 - 2008 Other pensions and annuities in AGI from 1040 * data(73) 1960-62: zero 1964+ : net rental income or loss * data(74) 1960-62: zero 1964+ : net royalty income or loss * data(75) 1960 : zero 1962+ : net partnership income or loss * data(76) 1960-80: zero 1981-88: net windfall profits 1989+ : zero * data(77) 1960-64: zero 1966+ : estate or trust net profit or loss * data(78) 1960+ : net farm rent profit or loss * data(79) 1960-64: zero 1966-67: small business corp total income or loss 1968 : zero 1969+ : small business corp total income or loss form 4625 * data(80) 1975 : Tax imposed under sec.72(m)(5) + tax carryover from prior years (premature distributions from self-employed retirement plans) * data(81) 1960-68: zero 1969-73: total preferences for the minimum tax 1974 : zero 1975-92: total preferences for the minimum tax 1993 : zero 1994+ : total preferences for the minimum tax * data(82) 1960-78: zero 1979+ : unemployment compensation * data(83) 1960-80: zero 1981+ : long-term losses from sale of capital assets * data(84) 1960-80: zero 1981-86: lesser earned income for child care credit 1987+ : * data(85) 1960-68: zero imputed 1969 : salaries and wages on W2 form, male except 1970-73: zero 1974 1974 : salaries and wages on W2 form, male 1969 1975-81: zero 1982-86: taxpayers earned income for two earner deduction 1987+ : salaries and wages on W2 form, male * data(86) 1960-68: zero imputed 1969 : salaries and wages on W2 form, female except 1970-73: zero 1974 1974 : salaries and wages on W2 form, female 1969 1975-81: zero 1982-86: spouses earned income for two earner deduction 1987+ : salaries and wages on W2 form, female * data(87) 1960-64: zero 1966-75: partnership total loss 1976-78: zero 1979+ : partnership total loss data(88) 1960-80: zero 1981+ : short term loss from sale of capital assets data(89) 1960-80: zero 1981-92: schedule D capital gains distributions 1993+ : zero * data(90) 1960-80: zero 1981-92: form4797 gains 1993+ : zero * data(91) 1960-83: zero 1984+ : gross social security benefits data(92) 1960-83: zero 1984+ : social security benefits in AGI * data(93) reserved form 4726: * data(94) 1960-70: zero 1971-76: personal service income 1978+ : zero * data(95) 1971-1976 : total preferences items * data(96) 1960+ : base for income averaging or -1 (computed) data(97) 1960-71: zero 1972-76: income subject to tax 1977-78: zero 1979+ : income subject to tax data(98) 1960-74: zero 1975 : earned income for earned income credit 1976-78: zero 1979+ : earned income for earned income credit data(99) 1960+ : income tax before credits CODES data100-110 are demographic variables, as are data1-10 * data(100) record number computed for TaxSim data(101) 1960-1966 : data year 1967-1970 : our best guess 1971+ : filing period year data(102) 1960-71: zero 1972 : paid preparer indicator (if nonzero, see SOI booklet) 1973 : zero 1974 : paid preparer indicator (if nonzero, see SOI booklet) 1975-81: zero 1982+ : paid preparer indicator (if nonzero, see SOI booklet) * data(103) data year data(104) University of Michigan Panel File ID (in panel data only) * data(105) 1960-71: zero 1972-78: dependent status indicator (1=dependent) 1979-86: dependent status indicator (1=actual, 2=imputed) 1987+ : dependent status indicator (1=dependent) data(106) 1960-69: zero 1970 : children at home 1971-74: zero 1975 : children at home 1976 : zero 1977+ : children at home * data(107) 1960-69: zero 1970 : children away from home 1971-74: zero 1975 : children away from home 1976 : zero 1977+ : children away from home * data(108) 1960-78: zero 1979+ : non-child dependents data(109) CPS filer/nonfiler code 6=nonfiler * data(110) 1960-1998 :zero 1999+ :number of qualified students for education credits DOLLAR values data(111) 1960-65: zero 1966 : royalty depletion 1967-70: zero 1971 : royalty depletion 1972 : zero 1973 : royalty depletion 1974-86: zero 1987+ : royalty depletion data(112) 1960-72: zero 1973 : rental depreciation 1974-86: zero 1987+ : rental depreciation data(113) 1960-86: zero 1987+ : total passive losses * data(114) 1960-86: zero 1987+ : total active losses * data(115) unrecaptured section 1250 gain * data(116) 1960-82: zero 1983-86: additional deductions for AMT 1987+ : net operating loss (computed) data(117) 28% Rate Gain or Loss data(118) 1960-86: zero 1987+ : schedule C interest * data(119) 1960-86: zero 1987+ : payments to IRA by primary earner * data(120) 1960-86: zero 1987+ : payments to IRA by secondary earner * data(121) 1960-86: zero 1987+ : personal interest data(122) 1960-86: zero 1987+ : section 179 deduction data(123) 1960-76: zero 1977+ : Penalty tax on IRA distributions * data(124) 1960-87: zero 1988+ : self-employed health insurance deduction data(125) 1960-89: zero 1990+ : rent/royalty mortgage interest, Sch.E line 12 data(126) 1960-89: zero 1990+ : rent/royalty other interest, Sch.E line 11 data(127) 1960-89: zero 1990+ : disallowed investment interest, Form 4952, line 23 data(128) 1960-89: zero 1990+ : allowed investment interest, Form 4952, line 24 data(129) 1960-89: zero 1990+ : nondeductible suspended loss carryover data(130) 1960-89: zero 1990+ : total passive net income, Form 8582, Lines 1a,1d,2a, and 2d data(131) 1960-89: zero 1990+ : sum of prior year unallowed losses, Form 8582, Lines 1h and 2h data(132) 1960-90: zero 1991+ : tax on taxable income data(133) 1960-90: zero 1991+ : health insurance credit for eic data(134) 1960-90: zero 1991+ : extra credit for child born in 1991 data(135) withholding data(136) regular tax data(137) total allowed contributions * data(138) 1960-76: zero 1977 : deds. against personal service income for maximum tax 1978 : zero 1979-81: deds. against personal service income for maximum tax 1982+ : investment interest deduction from Form 4952 line 4e E01500 data(139) 1969 - 1970 Total Pensions reported on Schedule E 1974 - 1980 Total Pensions reported on Schedule E 1981 - 2008 Other pensions and annuities, total received from 1040 data(140) agierr data(141) txtxy data(142) schede (data(140)-(142) reserved for CPS) * data(143) 1998-2008 tuition expenses for the hope credit 2009 american opportunity credit * data(144) tuition expenses for the life credit data(145)-(150) reserved for CPS data(149) tax after refundable credits (taxaft - eicref - addcrd) data(151) alternative minimum tax data(152) total tax credits data(153) total itemized deductions data(154) 1960-92: zero 1993+ : tentative alternative minimum taxable income data(155) minimum tax data(156) 1960-1997 : zero 1998+ : student loan interest deduction ( adjustment ) data(158) 2009+ refundable education credit * data(159) household income for state tax rebates * data(160) rent paid data(161) RESERVED data(162) total deductions amount before limitations * data(163) 1960-93: zero 1994+ : Alternative Minimum Tax Foreign Tax Credit * data(164) 1960-78,1982-1996: zero 1979-81: Total Tax Preferences for Maximum Tax 1997+ :Alternative Minimum Schedule D less section 1250 gain (line 30 form 6251) data(165) 1981 : Alternative Minimum Tax Capital Gain Deduction * data(166) 1960-94: zero 1981 : Alternative Tax Adjusted Itemized Deduction 1989 : Alternative Tax Net Operating Loss Deduction 1995+ : Total Alternative Minimum Tax Preferences data(167) 1960-83: zero 1984+ : Total Self-employment Income * data(168) 1960-95: zero 1996+ : gambling losses included on line 28 Schelule A data(169) 2001-03: Rate Reduction Credit data(170) Itemized Deductions Phase-out data(171) Net Worth [NETWORTH] data(172) Total Assets [ASSET] data(173) 1975+ : refundable portion of EITC data(174) 1998+ : additional child tax credit data(175) : Income tax paid, taxsim concept (compares to comnew(1)) data(176) 1960-2002 : zero 2003 + : Qualified Dividends data(177) 1960-2002 : zero 2003 + : Ordinary Dividends data(178) data(179) : Capital Gains/Losses in AGI (Form 1040) data(180) : 2020 spouse's unemployment compensation amount CEX Dataset only data(180) US Savings Bonds [SAVBND] data(181) Life Insurance, cash value [CASHLI] data(182) Annuities [ANNUIT] data(183) Trusts [TRUSTS] data(184) Other Financial [OTHFIN] data(185) Vehicles [VEHIC] data(186) Real Estate, Primary Residence [HOUSES] data(187) Real Estate, Other Residential [ORESRE] data(188) Real Estate, Non-residential [NNRESRE] data(189) Business Interests [BUS] data(190) Other Non-financial [OTHNFIN] data(191) Total Financial [FIN] data(192) Total Non-financial [NFIN] data(193) Total Non-Housing Non-financial [NHNFIN] data(194) Mortgage Debt [MRTHEL] data(195) Welfare received data(183) Alternative minimum tax capital gain amount data(185) Capital Gains less investment expense data(187) Marginal Tax Rate Code(SOI)(92) data(188) Marginal tax base data(196) Net Wages data(197) Earned Income data(200) Return ID * data(201) lower earner share of earned income * data(202) 1960-74: zero 1975+ : earned income credit claimed (-1 indicates imputed ineligibility) * data(203) -- number of children eligible for the EIC (eic) (age under 19 y.o.) * data(204) flag for expand.for data(205) -- reserved for age of the older taxpayer data(206) -- reserved for age of the younger taxpayer data(207) -- number of children eligible for the Child Care Credit (age under 13 y.o.) data(208) -- number of children eligible for the Child Tax Credit (age under 17 y.o.) data(209) -- number of dependents not eligible for EIC data(210) -- number of dependents (age under 6 y.o.)(CA Young kids credit 2019+ and additional federal CTC for 2020) 2018+ data(211) -- Txpy QBI w/o PO data(212) -- Txpy SSTB w PO data(213) -- S-Corp profits data(214) -- Spouse QBI w/o PO data(215) -- Spouse SSTB w PO data(216) -- 1984-1991 Self-Employment Income of Secondary Taxpayer data(217) -- 1982-1986 Secondary Earner Deduction data(218) -- 1987-1991 Secondary Earner IRA Deduction data(219) -- 1982-1986 Primary Qualified Earned Income data(220) -- 1982-1986 Secondary Qualified Earned Income data(252) -- 1969-1971;1974;1979-1980 -- Sex of the Taxpayer data(253) -- 1976-1991 - Secondary Taxpayer Exemption data(254) flag for end of taxpayer, no longer nfile (see below) nfile is now computed within the law routine nfile = 1 if data(2) equals 1 nfile = 2 if data(2) equals 2,3,5 or 6 nfile = 3 if data(2) equals 4 or 7 VARIABLES COMPUTED BY FEDERAL TAX CALCULATOR (in SUBROUTINE LAW60, OLDLAW, and TRA86 in COMMON BLOCK NEWSHR) * indicates the variable is used by the state tax calculator * comnew (01) tax total federal income tax (see comnew60) * comnew (02) agi adjusted gross income * comnew (03) zbr zero bracket amount (1977-95) * comnew (04) divall dividends after exclusion * comnew (05) fullcg full capital gains * comnew (06) capgn taxable capital gains * comnew (07) capded capital gains deduction * comnew (08) schede schedule E income comnew (09) coeff comnew (10) retlim limiting factor for keogh computation * comnew (11) iralim ira limit * comnew (12) ira deduction for ira comnew (13) kghlim keough limit * comnew (14) keogh deduction for keough comnew (15) ltg * comnew (16) dislim disability limit * comnew (17) adjust adjustments comnew (18) drugs deduction for drugs comnew (19) hins health insurance * comnew (20) edical medical deduction comnew (21) cash charitable gifts of cash comnew (22) asset charitable gifts of property * comnew (23) char charitable deduction * comnew (24) deduc total deductions * comnew (25) polcon political contributions * comnew (26) cded flag for itemized deductions * comnew (27) taxy taxable income, 'new concept' comnew (28) regtax regular tax liability from tax table lookup * comnew (29) taxinc taxable income * comnew (30) deducp deductions before phase out comnew (31) dedint deductible interest * comnew (32) twoded two earner deduction comnew (33) almpay alternative minimum taxpayer comnew (34) dedphs itemized deductions phase-out 1991+ comnew (35) exded * comnew (36) pref preferences * comnew (37) earned earned income comnew (38) psinc personal service income comnew (39) exphs exemptions phase-out * comnew (40) exclnt exclusion amount for AMT comnew (41) eacc used in tax computation comnew (42) eti earned taxable income comnew (43) etax maximum tax on earned income comnew (44) avrinc for income averaging comnew (45) acgtax comnew (46) acgsav comnew (47) avrtax tax from income averaging comnew (48) calt comnew (49) excl AMT exclusion amount comnew (50) altax combined alternative taxes comnew (51) gencr general tax credit * comnew (52) taxbc tax before credits * comnew (53) chcr child care credit * comnew (54) elder credit for the elderly comnew (55) exagi comnew (56) edcred education credit comnew (57) candid political contributions credit * comnew (58) credit not including earned income credit * comnew (59) earncr earned income credit comnew (60) taxsoi total federal tax, not including refundable portion of EITC comparable to DATA16 and SOI total tax concept comnew (61) eitc EIC used to offset income tax before credits comnew (62) offset offset for minimum tax computation comnew (63) addmin minumum income tax comnew (64) addtax sum of some reported taxes * comnew (65) ti total income (before deductions) comnew (66) rgrate tax rate before credits comnew (67) yad agi-deduc+zbr * comnew (68) exemps exemptions * comnew (69) alminy base for alternative minimum income tax * comnew (70) almtax alternative minimum income tax comnew (71) addprf total alternative minimum tax preferences * comnew (72) rate tax rate from table comnew (73) chr rate for Child Care Expenses credit * comnew (74) statax state income tax, calculated comnew (75) fica social security tax * comnew (76) tax3 * comnew (77) pretax tax before credits * comnew (78) untax unemployment compensation in agi * comnew (79) ssagi social security benefits in AGI comnew (80) excess excess itemized deductions * comnew (81) chcred child tax credit * comnew (82) disab disability payments (up to limit) * comnew (83) amex exemption amount * comnew (84) ssa gross social security benefits comnew (85) tax2 comnew (86) reserved comnew (87) rent rental loss/income in agi comnew (88) tamt1 tentative alternative tax based on non-gain income comnew (89) tamt2 tentative alternative tax based on gain income comnew (90) bp comnew (91) dagidw delta in AGI comnew (92) reserved comnew (93) chcr1 additional child tax credit if kids are 3 and more 1998-2000/refundable child tax credit 2001+ comnew (94) reserved comnew (95) reserved comnew (96) tenpct the extent of 10 percent of earned income in excess of $10,000 comnew (97) misc total miscelleneous deductions subjected to 2% floor comnew (98) alminc AMT income after deductions comnew (99) almrat AMT rate comnew (100) regrat tax after calling tax subroutines comnew (101) pded Indicator for deductions phaseout comnew (102) rded deductions phaseout rate comnew (103) pexem Indicator for exemptions phaseout comnew (104) rexem exemptions phaseout rate comnew (105) pssa Indicator for ssb in agi phaseout comnew (106) rssa ssb in agi phaseout rate comnew (107) pira Indicator for IRA phaseout comnew (108) rira IRA phaseout rate comnew (109) pdical Indicator for Medical deductions phaseout comnew (110) rdical Medical deductions phaseout rate comnew (111) pchar Indicator for Charitable contributions phaseout comnew (112) rchar Charitable contributions phaseout rate comnew (113) pcht Phase-out indicator for Child Tax Credit comnew (114) rcht Child Tax Credit phaseout rate comnew (115) pchild Phase-out indicator for Child Care Credit comnew (116) rchild Child Care Credit phaseout rate comnew (117) peic EITC phaseout indicator comnew (118) reic EITC phaseout rate comnew (119) palm AMT phaseout indicator comnew (120) ralm AMT phaseout rate comnew (121) prent Rental loss phaseout indicator comnew (122) rrent Rental loss phaseout rate comnew (123) pmisc Misc ded phaseout indicator comnew (124) rmisc Misc ded phaseout rate comnew (125) pcasu Casualty deductions phaseout indicator comnew (126) rcasu Casualty deductions phaseout rate comnew (127) pdisab Disability adjustments phaseout indicator comnew (128) rdisab Disability adjustments phaseout rate comnew (129) psave surtax on 15% rate savings(1988-90) indicator comnew (130) rsave surtax on 15% rate savings(1988-90) rate comnew (131) pxmp Exemption surtax(1988-1996) indicator comnew (132) rxmp Exemption surtax(1988-1996)rate comnew (133) paddcr Additional Child Tax Credit phaseout indicator comnew (134 raddcr Additional Child Tax Credit phaseout rate comnew (137) taxng Non-gain taxable income comnew (138) sch10 capital gain income tax on 10% rate comnew (139) sch20 capital gain income tax on 20% rate comnew (140) sch25 capital gain income tax on 25% rate comnew (145) txrt XYZ rate on taxable income comnew (154) taxaft Tax after credits comnew (155) taxnoa tax after non-refundable credits comnew (156) taxnon tax without amt comnew (173) dicare Additional Medicare Taxes (2013+) comnew (181) dedbus Business Deducation (2018+) comnew (182) earn Total earnings for SS tax .9235*bus + wages comnew (183) sstax1 Social Security Tax on primary earnings comnew (184) sstax2 Social Security Tax on secondary earnings comnew (185) rmear Marginal rate on Medicare tax on Earned Income