Input Data:
        1. Record ID                                       112496.00
        2. Tax Year                                          2025.00
        3. State Code                                          23.00 MI
        4. Marital Status                                       2.00
        5. Age of primary taxpayer                             40.00       40.00
        6. Dependent Exemptions                                 0.00
        8. Number of Dependents                                 2.00
        9. Wage and salary income of primary taxpayer       33033.34    20000.00
        10. Self-employment income of primary taxpayer           0.00        0.00
        11. Dividend Income                                     0.00
        12. Interest Received                                 144.42
        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                             30000.00
        23. Other Itemized Deds                                 0.00
        24. Child Care Expenses                              3000.00
        25. Mortgage Interest                               20000.00
        26. S-Corp profits                                      0.00
        27. Primary and secondary Taxpayer'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)            0.0
        Federal IIT Liability                               -5769.75
        Record ID                                           112496.0
        State (SOI code)                                    23    MI
        State IIT Liability                                 -1336.87
        Year                                                    2025

    Marginal Rates wrt Weighted Average Earnings:
        Federal Marginal Rate                                   21.1
        State Marginal Rate                                     10.6
        Taxpayer liability for FICA                          4057.05

    Federal Tax Calculation:
        AMT Liability after credit for regular tax and other allowed credits            0.0
        Child Care Credit                                     317.78
        Child Tax Credit                                      4400.0
        Earned Income Credit                                 2369.75
        FICA                                                 4057.05
        Federal AGI                                         53177.76
        Federal Income Tax Before Credits                     317.78
        Federal Regular Tax                                   317.78
        Federal Taxable Income                               3177.76
        Income for the Alternative Minimum Tax              33177.76
        Itemized Deductions in taxable income                50000.0
        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             31500.0

    State Tax Calculation:
        32. AGI                                              53177.8
        34. Standard Deduction                                   0.0
        35. Itemized Deductions                                  0.0
        36. Taxable Income                                   29977.8
        37. Property Tax Credit                               1900.0
        38. Child Care Credit                                    0.0
        39. EIC                                                710.9
        40. Total Credits                                    2610.92
        Child Tax Credit                                      2000.0
        Tax before credits                                    1274.0

    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
        Refundable Part of CTC                                3400.0