Input Data:
        1. Record ID                                      5004608.00
        2. Tax Year                                          2021.00
        3. State Code                                           8.00 DE
        4. Marital Status                                       2.00
        5. Age of primary taxpayer                             34.00       32.00
        6. Dependent Exemptions                                 0.00
        8. Number of Dependents                                 1.00
        9. Wage and salary income of primary taxpayer       75952.38    39809.52
        10. Self-employment income of primary taxpayer           0.00        0.00
        11. Dividend Income                                     0.00
        12. Interest Received                                1603.31
        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                                    0.00
        18. Gross Social Security                               0.00
        19. Tot/Txpy/Spouse UI                                  0.00        0.00
        20. Non-taxable Transfers                               0.00
        21. Rent Paid                                       19587.71
        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)       17711.57
        Federal IIT Liability                                4595.35
        Record ID                                          5004608.0
        State (SOI code)                                     8    DE
        State IIT Liability                                  5191.81
        Year                                                    2021

    Marginal Rates wrt Weighted Average Earnings:
        Federal Marginal Rate                                   22.0
        State Marginal Rate                                      6.2
        Taxpayer liability for FICA                          8855.79

    Federal Tax Calculation:
        AMT Liability after credit for regular tax and other allowed credits            0.0
        Child Care Credit                                        0.0
        Child Tax Credit                                      3000.0
        Earned Income Credit                                     0.0
        FICA                                                 8855.79
        Federal AGI                                        117365.22
        Federal Income Tax Before Credits                   11795.35
        Federal Regular Tax                                 11795.35
        Federal Taxable Income                              92265.22
        Income for the Alternative Minimum Tax             117365.22
        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                                   0.0
        UI in AGI                                                0.0
        Zero Bracket Amount / Standard Deduction             25100.0

    State Tax Calculation:
        32. AGI                                             117365.2
        34. Standard Deduction                                6500.0
        35. Itemized Deductions                                  0.0
        36. Taxable Income                                  110865.2
        37. Property Tax Credit                                  0.0
        38. Child Care Credit                                    0.0
        39. EIC                                                  0.0
        40. Total Credits                                      330.0
        Child Tax Credit                                         0.0
        State One-Time Rebate                                    0.0
        Tax before credits                                    6300.6

    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                                4200.0
        Refundable Part of CTC                                3000.0