Input Data:
        1. Record ID                                      7472627.00
        2. Tax Year                                          2021.00
        3. State Code                                          27.00 MT
        4. Marital Status                                       1.00
        5. Age of primary taxpayer                             63.00       40.00
        6. Dependent Exemptions                                 0.00
        8. Number of Dependents                                 0.00
        9. Wage and salary income of primary taxpayer       20892.60        0.00
        10. Self-employment income of primary taxpayer           0.00        0.00
        11. Dividend Income                                     0.00
        12. Interest Received                                   0.00
        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                                           0.00
        22. Property Taxes Paid                               863.08
        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)        3196.57
        Federal IIT Liability                                 -647.5
        Record ID                                          7472627.0
        State (SOI code)                                    27    MT
        State IIT Liability                                  -135.78
        Year                                                    2021

    Marginal Rates wrt Weighted Average Earnings:
        Federal Marginal Rate                                   25.3
        State Marginal Rate                                      5.4
        Taxpayer liability for FICA                          1598.28

    Federal Tax Calculation:
        AMT Liability after credit for regular tax and other allowed credits            0.0
        Child Care Credit                                        0.0
        Child Tax Credit                                         0.0
        Earned Income Credit                                   81.76
        FICA                                                 1598.28
        Federal AGI                                          20892.6
        Federal Income Tax Before Credits                     834.26
        Federal Regular Tax                                   834.26
        Federal Taxable Income                                8342.6
        Income for the Alternative Minimum Tax               20892.6
        Itemized Deductions in taxable income                 863.08
        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             12550.0

    State Tax Calculation:
        32. AGI                                              20892.6
        34. Standard Deduction                               4178.52
        35. Itemized Deductions                              1396.84
        36. Taxable Income                                   14134.1
        37. Property Tax Credit                                133.3
        38. Child Care Credit                                    0.0
        39. EIC                                                  2.5
        40. Total Credits                                    1385.78
        Child Tax Credit                                         0.0
        State One-Time Rebate                                  422.7
        Tax before credits                                     422.7

    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                                1400.0
        Refundable Part of CTC                                   0.0