Input Data:
        1. Record ID                                            0.00
        2. Tax Year                                          2025.00
        3. State Code                                          32.00 NM
        4. Marital Status                                       1.00
        5. Age of primary taxpayer                             40.00       40.00
        6. Dependent Exemptions                                 0.00
        8. Number of Dependents                                 0.00
        9. Wage and salary income of primary taxpayer       15000.00
        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                                 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 and secondary Taxpayer's active QBI           0.00
        28. Primary and secondary taxpayer's Specialized Service Trade or Business service           0.00

    Basic Output:
        FICA (OADSI and HI, sum of employee AND employer including Additional Medicare Tax)            0.0
        Federal IIT Liability                                -313.93
        Record ID                                                0.0
        State (SOI code)                                    32    NM
        State IIT Liability                                  -198.48
        Year                                                    2025

    Marginal Rates wrt Weighted Average Earnings:
        Taxpayer liability for FICA                           1147.5

    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                                  313.93
        FICA                                                  1147.5
        Federal AGI                                          15000.0
        Federal Income Tax Before Credits                        0.0
        Federal Regular Tax                                      0.0
        Federal Taxable Income                                   0.0
        Income for the Alternative Minimum Tax               15750.0
        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             15750.0

    State Tax Calculation:
        32. AGI                                                  0.0
        34. Standard Deduction                                   0.0
        35. Itemized Deductions                                  0.0
        36. Taxable Income                                       0.0
        37. Property Tax Credit                                  0.0
        38. Child Care Credit                                    0.0
        39. EIC                                                78.48
        40. Total Credits                                     198.48
        Child Tax Credit                                         0.0
        Tax before credits                                       0.0

    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