Input Data:
        1. Record ID                                         5655.00
        2. Tax Year                                          2025.00
        3. State Code                                           6.00 CO
        4. Marital Status                                       1.00
        5. Age of primary taxpayer                             62.00       40.00
        6. Dependent Exemptions                                 0.00
        8. Number of Dependents                                 0.00
        9. Wage and salary income of primary taxpayer       30982.77        0.00
        10. Self-employment income of primary taxpayer           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                           26968.54
        19. Tot/Txpy/Spouse UI                                  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                                3197.07
        Record ID                                             5655.0
        State (SOI code)                                     6    CO
        State IIT Liability                                   645.24
        Year                                                    2025

    Marginal Rates wrt Weighted Average Earnings:
        Taxpayer liability for FICA                          2370.18

    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                                     0.0
        FICA                                                 2370.18
        Federal AGI                                         44379.76
        Federal Income Tax Before Credits                    3197.07
        Federal Regular Tax                                  3197.07
        Federal Taxable Income                              28629.76
        Income for the Alternative Minimum Tax              44379.76
        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                              13396.98
        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                                  15232.77
        37. Property Tax Credit                                  0.0
        38. Child Care Credit                                    0.0
        39. EIC                                                  0.0
        40. Total Credits                                       25.0
        Child Tax Credit                                         0.0
        Tax before credits                                    670.24

    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