Input Data:
        1. Record ID                                        26674.00
        2. Tax Year                                          2024.00
        3. State Code                                          22.00 MA
        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        2514.29
        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                                         628.57
        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 and secondary Taxpayer's active QBI           0.00
        28. Primary and secondary taxpayer's Specialized Service Trade or Business service           0.00

    Basic Output:
        FICA (OADSI and HI, sum of employee AND employer including Additional Medicare Tax)            0.0
        Federal IIT Liability                                 -857.0
        Record ID                                            26674.0
        State (SOI code)                                    22    MA
        State IIT Liability                                  -781.94
        Year                                                    2024

    Marginal Rates wrt Weighted Average Earnings:
        Taxpayer liability for FICA                           192.34

    Federal Tax Calculation:
        AMT Liability after credit for regular tax and other allowed credits            0.0
        Child Care Credit                                        0.0
        Child Tax Credit                                        2.14
        Earned Income Credit                                  854.86
        FICA                                                  192.34
        Federal AGI                                          2514.29
        Federal Income Tax Before Credits                        0.0
        Federal Regular Tax                                      0.0
        Federal Taxable Income                                   0.0
        Income for the Alternative Minimum Tax               23850.0
        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             23850.0

    State Tax Calculation:
        32. AGI                                              2514.29
        34. Standard Deduction                                   0.0
        35. Itemized Deductions                                  0.0
        36. Taxable Income                                       0.0
        37. Property Tax Credit                                  0.0
        38. Child Care Credit                                    0.0
        39. EIC                                               341.94
        40. Total Credits                                     781.94
        Child Tax Credit                                         0.0
        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