Input Data:
        1. Record ID                                            0.00
        2. Tax Year                                          2021.00
        3. State Code                                          20.00 ME
        4. Marital Status                                       2.00
        5. Age of primary taxpayer                             77.00       54.00
        6. Dependent Exemptions                                 0.00
        8. Number of Dependents                                 0.00
        9. Wage and salary income of primary taxpayer       43402.00    21460.00
        10. Self-employment income of primary taxpayer           0.00        0.00
        11. Dividend Income                                     0.00
        12. Interest Received                              187758.00
        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                                23855.00
        18. Gross Social Security                           10787.00
        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                                 0.00
        25. Mortgage Interest                                   0.00
        26. S-Corp profits                                      0.00
        27. Primary taxpayer's active QBI                       0.00        0.00
        27b. Spouse'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)        9923.89
        Federal IIT Liability                               51603.02
        Record ID                                                0.0
        State (SOI code)                                    20    ME
        State IIT Liability                                 17005.99
        Year                                                    2021

    Marginal Rates wrt Weighted Average Earnings:
        Federal Marginal Rate                                   27.8
        State Marginal Rate                                      8.4
        Taxpayer liability for FICA                          4961.94

    Federal Tax Calculation:
        AMT Liability after credit for regular tax and other allowed credits            0.0
        Child Care Credit                                        0.0
        Child Tax Credit                                         0.0
        Earned Income Credit                                     0.0
        FICA                                                 4961.94
        Federal AGI                                        285643.94
        Federal Income Tax Before Credits                   50248.54
        Federal Regular Tax                                 50248.54
        Federal Taxable Income                             259193.94
        Income for the Alternative Minimum Tax             285643.94
        Itemized Deductions in taxable income                    0.0
        Net Investment Income Tax                            1354.47
        Personal Exemptions                                      0.0
        QBI deduction                                            0.0
        Social Security in AGI                               9168.95
        UI in AGI                                                0.0
        Zero Bracket Amount / Standard Deduction             26450.0

    State Tax Calculation:
        32. AGI                                             267262.0
        34. Standard Deduction                               26450.0
        35. Itemized Deductions                                  0.0
        36. Taxable Income                                  249768.1
        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
        State One-Time Rebate                                    0.0
        Tax before credits                                   17006.0

    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