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
9696950,2025,50,1,75,0,25000,0,0,0,0,1837.4908,0,0,0,0,23156.932,13279.963,0,0,0,0,0,0,0,0,5,1,5,3500,30,1
 
Name: policyengine-us
Version: 1.715.3
Name: policyengine-taxsim
Version: 2.23.0
 
Emulator Output (output.csv)

   Input Data:
        1. Record ID                                      9696950.00
        2. Tax Year                                          2025.00
        3. State Code                                          50.00 WI
        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                                1837.49
        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                                23156.93
        18. Gross Social Security                           13279.96
        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                                 418.89
        Record ID                                          9696950.0
        State (SOI code)                                    50    WI
        State IIT Liability                                   508.27
        Year                                                    2025

    Marginal Rates wrt Weighted Average Earnings:
        Federal Marginal Rate                                   12.0
        State Marginal Rate                                      4.3
        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                                         61282.39
        Federal Income Tax Before Credits                    3218.89
        Federal Regular Tax                                  3218.89
        Federal Taxable Income                              29657.39
        Income for the Alternative Minimum Tax              55282.39
        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                              11287.97
        UI in AGI                                                0.0
        Zero Bracket Amount / Standard Deduction             25625.0

    State Tax Calculation:
        32. AGI                                              49994.4
        34. Standard Deduction                              10665.44
        35. Itemized Deductions                                  0.0
        36. Taxable Income                                   37679.0
        37. Property Tax Credit                                  0.0
        38. Child Care Credit                                  700.0
        39. EIC                                                  0.0
        40. Total Credits                                      700.0
        Child Tax Credit                                         0.0
        Tax before credits                                    1525.8

    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