Input file (txpydata.raw)
taxsimid,year,state,mstat,page,sage,depx,pwages,psemp,swages,ssemp,dividends,intrec,stcg,ltcg,otherprop,nonprop,pensions,gssi,pui,sui,transfers,rentpaid,proptax,otheritem,childcare,mortgage,scorp,idtl,age1,age2,opt1,opt1v
6997127,2025,27,2,75,75,0,20000,0,10000,0,0,5280.355,0,0,0,0,0,51791.855,0,0,0,17139.244,0,0,0,0,0,5,0,0,30,1
 
Name: policyengine-us
Version: 1.712.1
Name: policyengine-taxsim
Version: 2.21.12
 
Emulator Output (output.csv)

   Input Data:
        1. Record ID                                      6997127.00
        2. Tax Year                                          2025.00
        3. State Code                                          27.00 MT
        4. Marital Status                                       2.00
        5. Age of primary taxpayer                             75.00       75.00
        6. Dependent Exemptions                                 0.00
        8. Number of Dependents                                 0.00
        9. Wage and salary income of primary taxpayer       20000.00    10000.00
        10. Self-employment income of primary taxpayer           0.00        0.00
        11. Dividend Income                                     0.00
        12. Interest Received                                5280.35
        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                           51791.86
        19. Tot/Txpy/Spouse UI                                  0.00        0.00
        20. Non-taxable Transfers                               0.00
        21. Rent Paid                                       17139.24
        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 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                                 918.02
        Record ID                                          6997127.0
        State (SOI code)                                    27    MT
        State IIT Liability                                    56.55
        Year                                                    2025

    Marginal Rates wrt Weighted Average Earnings:
        Federal Marginal Rate                                   18.5
        State Marginal Rate                                     17.9
        Taxpayer liability for FICA                           2295.0

    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                                                  2295.0
        Federal AGI                                          55880.2
        Federal Income Tax Before Credits                     918.02
        Federal Regular Tax                                   918.02
        Federal Taxable Income                                9180.2
        Income for the Alternative Minimum Tax               43880.2
        Itemized Deductions in taxable income                 248.99
        Net Investment Income Tax                                0.0
        Personal Exemptions                                      0.0
        QBI deduction                                            0.0
        Social Security in AGI                              20599.84
        UI in AGI                                                0.0
        Zero Bracket Amount / Standard Deduction             34700.0

    State Tax Calculation:
        32. AGI                                              44560.2
        34. Standard Deduction                               34700.0
        35. Itemized Deductions                              6621.21
        36. Taxable Income                                    9860.2
        37. Property Tax Credit                                406.9
        38. Child Care Credit                                    0.0
        39. EIC                                                  0.0
        40. Total Credits                                     406.88
        Child Tax Credit                                         0.0
        Tax before credits                                     463.4

    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                                   0.0