Input Data:
        1. Record ID                                      5419616.00
        2. Tax Year                                          2021.00
        3. State Code                                          16.00 IA
        4. Marital Status                                       2.00
        5. Age of primary taxpayer                             82.00       82.00
        6. Dependent Exemptions                                 0.00
        8. Number of Dependents                                 1.00
        9. Wage and salary income of primary taxpayer           0.00        0.00
        10. Self-employment income of primary taxpayer           0.00        0.00
        11. Dividend Income                                     0.00
        12. Interest Received                               66201.16
        13. Short Term Gains                                    0.00
        14. Long Term Gains                                     0.00
        15. Other Property                                      0.00
        16. Other Non-Property                                  0.00
        17. Taxable Pensions                                84688.83
        18. Gross Social Security                           39114.60
        19. Tot/Txpy/Spouse UI                                  0.00        0.00
        20. Non-taxable Transfers                               0.00
        21. Rent Paid                                           0.00
        22. Property Taxes Paid                                 0.00
        23. Other Itemized Deds                                 0.00
        24. Child Care Expenses                                 0.00
        25. Mortgage Interest                                   0.00
        26. S-Corp profits                                      0.00
        27. Primary taxpayer's active QBI                       0.00        0.00
        27b. Spouse's active QBI                                0.00
        28. Primary taxpayer's SSTB self-employment income           0.00        0.00
        28b. Spouse's SSTB self-employment income               0.00

    Basic Output:
        FICA (OADSI and HI, sum of employee AND employer including Additional Medicare Tax)            0.0
        Federal IIT Liability                               23891.23
        Record ID                                          5419616.0
        State (SOI code)                                    16    IA
        State IIT Liability                                   4705.6
        Year                                                    2021

    Marginal Rates wrt Weighted Average Earnings:
        Federal Marginal Rate                                   22.0
        State Marginal Rate                                      4.9
        Taxpayer liability for FICA                              0.0

    Federal Tax Calculation:
        AMT Liability after credit for regular tax and other allowed credits            0.0
        Child Care Credit                                        0.0
        Child Tax Credit                                      2000.0
        Earned Income Credit                                     0.0
        FICA                                                     0.0
        Federal AGI                                         184137.4
        Federal Income Tax Before Credits                   25891.23
        Federal Regular Tax                                 25891.23
        Federal Taxable Income                             156337.39
        Income for the Alternative Minimum Tax              184137.4
        Itemized Deductions in taxable income                    0.0
        Net Investment Income Tax                                0.0
        Personal Exemptions                                      0.0
        QBI deduction                                            0.0
        Social Security in AGI                              33247.41
        UI in AGI                                                0.0
        Zero Bracket Amount / Standard Deduction             27800.0

    State Tax Calculation:
        32. AGI                                             126890.0
        34. Standard Deduction                                5240.0
        35. Itemized Deductions                                  0.0
        36. Taxable Income                                   96738.8
        37. Property Tax Credit                                  0.0
        38. Child Care Credit                                    0.0
        39. EIC                                                  0.0
        40. Total Credits                                      160.0
        Child Tax Credit                                         0.0
        State One-Time Rebate                                    0.0
        Tax before credits                                    4865.6

    TCJA 2018+:
        42. Earned Self-Employment Income for FICA               0.0

    Additional Medicare Taxes 2013+:
        Medicare Tax on Unearned Income                          0.0

    Decomposition of Federal Marginal Rate 
 (taxpayer earned income) 
 Regular Income Tax:
        Cares Recovery Rebates                                   0.0
        Refundable Part of CTC                                2000.0