Date: Fri, 30 Nov 2007 11:11:02 -0500
From: Kevin.B.Moore@frb.gov
To: Daniel Feenberg 
Subject: RE: some TAXSIM questions

Dan,

Although we do ask about current earnings separately for the household head
and spouse, in the income section (where we are asking about prior year
income) we want to people to use their tax forms, so we ask about combined
earnings.  In my programs, I do compute a payroll tax liability and for
dual earner households I basically split up total earnings from last year
based on the current earnings (if both the head and spouse have been at
their jobs for more than one year, otherwise the split is 50-50).

Kevin