Input Data:
        1. Record ID                                      9996920.00
        2. Tax Year                                          2025.00
        3. State Code                                          20.00 ME
        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                                   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                               0.00
        19. Tot/Txpy/Spouse UI                                  0.00        0.00
        20. Non-taxable Transfers                               0.00
        21. Rent Paid                                          48.97
        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                               -5764.33
        Record ID                                          9996920.0
        State (SOI code)                                    20    ME
        State IIT Liability                                 -2146.08
        Year                                                    2025

    Marginal Rates wrt Weighted Average Earnings:
        Federal Marginal Rate                                   16.0
        State Marginal Rate                                      4.0
        Taxpayer liability for FICA                           2037.5

    Federal Tax Calculation:
        AMT Liability after credit for regular tax and other allowed credits            0.0
        Child Care Credit                                        0.0
        Child Tax Credit                                      2200.0
        Earned Income Credit                                 4064.33
        FICA                                                  2037.5
        Federal AGI                                          25000.0
        Federal Income Tax Before Credits                        0.0
        Federal Regular Tax                                      0.0
        Federal Taxable Income                                   0.0
        Income for the Alternative Minimum Tax               25625.0
        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                                   0.0
        UI in AGI                                                0.0
        Zero Bracket Amount / Standard Deduction             25625.0

    State Tax Calculation:
        32. AGI                                              25000.0
        34. Standard Deduction                               24500.0
        35. Itemized Deductions                                  0.0
        36. Taxable Income                                       0.0
        37. Property Tax Credit                                  0.0
        38. Child Care Credit                                    0.0
        39. EIC                                               1016.1
        40. Total Credits                                    2146.08
        Child Tax Credit                                       610.0
        Tax before credits                                       0.0

    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                                1700.0