Input file (txpydata.raw)
taxsimid,year,state,mstat,page,sage,pwages,psemp,swages,ssemp,dividends,intrec,stcg,ltcg,otherprop,nonprop,pensions,gssi,pui,sui,transfers,rentpaid,proptax,otheritem,mortgage,scorp,idtl,depx,age1,childcare,opt1,opt1v
9496927,2025,27,1,75,0,25000,0,0,0,0,17510.727,0,0,0,0,12218.481,16731.73,0,0,0,0,0,0,0,0,5,1,5,3500,30,1
 
Name: policyengine-us
Version: 1.715.3
Name: policyengine-taxsim
Version: 2.23.0
 
Emulator Output (output.csv)

   Input Data:
        1. Record ID                                      9496927.00
        2. Tax Year                                          2025.00
        3. State Code                                          27.00 MT
        4. Marital Status                                       1.00
        5. Age of primary taxpayer                             75.00       40.00
        6. Dependent Exemptions                                 0.00
        8. Number of Dependents                                 1.00
        9. Wage and salary income of primary taxpayer       25000.00        0.00
        10. Self-employment income of primary taxpayer           0.00        0.00
        11. Dividend Income                                     0.00
        12. Interest Received                               17510.73
        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                                12218.48
        18. Gross Social Security                           16731.73
        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                              3500.00
        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                                1339.14
        Record ID                                          9496927.0
        State (SOI code)                                    27    MT
        State IIT Liability                                   1841.9
        Year                                                    2025

    Marginal Rates wrt Weighted Average Earnings:
        Federal Marginal Rate                                   12.0
        State Marginal Rate                                      5.9
        Taxpayer liability for FICA                           1912.5

    Federal Tax Calculation:
        AMT Liability after credit for regular tax and other allowed credits            0.0
        Child Care Credit                                      600.0
        Child Tax Credit                                      2200.0
        Earned Income Credit                                     0.0
        FICA                                                  1912.5
        Federal AGI                                         68951.18
        Federal Income Tax Before Credits                    4139.14
        Federal Regular Tax                                  4139.14
        Federal Taxable Income                              37326.18
        Income for the Alternative Minimum Tax              62951.18
        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                              14221.97
        UI in AGI                                                0.0
        Zero Bracket Amount / Standard Deduction             25625.0

    State Tax Calculation:
        32. AGI                                              63291.2
        34. Standard Deduction                               25625.0
        35. Itemized Deductions                              5708.06
        36. Taxable Income                                   37666.2
        37. Property Tax Credit                                  0.0
        38. Child Care Credit                                    0.0
        39. EIC                                                  0.0
        40. Total Credits                                        0.0
        Child Tax Credit                                         0.0
        Tax before credits                                    1841.9

    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