Input Data:
        1. Record ID                                      5176816.00
        2. Tax Year                                          2025.00
        3. State Code                                          16.00 IA
        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                               13790.65
        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                                       23260.40
        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                                -1700.0
        Record ID                                          5176816.0
        State (SOI code)                                    16    IA
        State IIT Liability                                  -316.21
        Year                                                    2025

    Marginal Rates wrt Weighted Average Earnings:
        Federal Marginal Rate                                    0.0
        State Marginal Rate                                      3.8
        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                                      690.0
        Child Tax Credit                                      2200.0
        Earned Income Credit                                     0.0
        FICA                                                  1912.5
        Federal AGI                                         38790.65
        Federal Income Tax Before Credits                     716.56
        Federal Regular Tax                                   716.56
        Federal Taxable Income                               7165.65
        Income for the Alternative Minimum Tax              32790.65
        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                                              38790.7
        34. Standard Deduction                               25625.0
        35. Itemized Deductions                                  0.0
        36. Taxable Income                                   13165.6
        37. Property Tax Credit                                  0.0
        38. Child Care Credit                                  448.5
        39. EIC                                                  0.0
        40. Total Credits                                      588.5
        Child Tax Credit                                         0.0
        Tax before credits                                     272.3

    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