Input Data:
        1. Record ID                                      5560218.00
        2. Tax Year                                          2022.00
        3. State Code                                          18.00 KY
        4. Marital Status                                       2.00
        5. Age of primary taxpayer                             65.00       61.00
        6. Dependent Exemptions                                 0.00
        8. Number of Dependents                                 1.00
        9. Wage and salary income of primary taxpayer           0.00    31428.57
        10. Self-employment income of primary taxpayer           0.00        0.00
        11. Dividend Income                                     0.00
        12. Interest Received                                   7.29
        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                           19245.73
        19. Tot/Txpy/Spouse UI                                  0.00        0.00
        20. Non-taxable Transfers                               0.00
        21. Rent Paid                                           0.00
        22. Property Taxes Paid                             11385.35
        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)        4808.57
        Federal IIT Liability                               -3315.58
        Record ID                                          5560218.0
        State (SOI code)                                    18    KY
        State IIT Liability                                  1433.11
        Year                                                    2022

    Marginal Rates wrt Weighted Average Earnings:
        Federal Marginal Rate                                   39.0
        State Marginal Rate                                      5.0
        Taxpayer liability for FICA                          2404.29

    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                                 2182.11
        FICA                                                 2404.29
        Federal AGI                                         35965.22
        Federal Income Tax Before Credits                     866.52
        Federal Regular Tax                                   866.52
        Federal Taxable Income                               8665.22
        Income for the Alternative Minimum Tax              35965.22
        Itemized Deductions in taxable income                10000.0
        Net Investment Income Tax                                0.0
        Personal Exemptions                                      0.0
        QBI deduction                                            0.0
        Social Security in AGI                               4529.36
        UI in AGI                                                0.0
        Zero Bracket Amount / Standard Deduction             27300.0

    State Tax Calculation:
        32. AGI                                              31435.9
        34. Standard Deduction                                5540.0
        35. Itemized Deductions                                  0.0
        36. Taxable Income                                   28662.2
        37. Property Tax Credit                                  0.0
        38. Child Care Credit                                    0.0
        39. EIC                                                  0.0
        40. Total Credits                                        0.0
        Child Tax Credit                                         0.0
        State One-Time Rebate                                    0.0
        Tax before credits                                    1433.1

    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                               1133.48