Input Data:
        1. Record ID                                      9216838.00
        2. Tax Year                                          2025.00
        3. State Code                                          38.00 OR
        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                              787594.75
        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                                53528.58
        18. Gross Social Security                            8887.36
        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                               294061.2
        Record ID                                          9216838.0
        State (SOI code)                                    38    OR
        State IIT Liability                                 81680.97
        Year                                                    2025

    Marginal Rates wrt Weighted Average Earnings:
        Federal Marginal Rate                                   40.8
        State Marginal Rate                                      9.9
        Taxpayer liability for FICA                           2087.5

    Federal Tax Calculation:
        AMT Liability after credit for regular tax and other allowed credits            0.0
        Child Care Credit                                      600.0
        Child Tax Credit                                         0.0
        Earned Income Credit                                     0.0
        FICA                                                  2087.5
        Federal AGI                                         873677.6
        Federal Income Tax Before Credits                  269061.44
        Federal Regular Tax                                269061.44
        Federal Taxable Income                             848052.56
        Income for the Alternative Minimum Tax              873677.6
        Itemized Deductions in taxable income                    0.0
        Net Investment Income Tax                           25599.75
        Personal Exemptions                                      0.0
        QBI deduction                                            0.0
        Social Security in AGI                               7554.26
        UI in AGI                                                0.0
        Zero Bracket Amount / Standard Deduction             25625.0

    State Tax Calculation:
        32. AGI                                             866123.3
        34. Standard Deduction                                5760.0
        35. Itemized Deductions                                  0.0
        36. Taxable Income                                  860363.3
        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                                   81681.0

    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                                   0.0