Basic Data
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1. taxsimid Case ID (arbitrary, but non-negative numeric)(x1)
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2. year Tax year ending Dec 31(4 digits between 1960 and 2023, but
state must be zero if year is before 1977. (We don't have code for state
laws before 1977.) State tax laws are effectively inflated by 2.5%/year
after 2021.
Demography
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3. state (SOI codes. These run from 1 for Alabama to 51 for Wyoming
and are not the Census or PSID codes. See state list,and also item
two above.). Use zero for "no state tax calculation".
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4. mstat Marital Status
- 1. single or head of household (unmarried)
- 2. joint (married)
- 6. separate (married). Note that Married-separate is not usually
desirable under US tax law.
- 8. Dependent taxpayer. (Typically a child with income).
Head of Household status is determined by taxsim35 from
dependent information. Unmarried taxpayers with dependents
are assigned head-of-household.
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5. page Age of primary taxpayer December 31st of the
tax year (or zero). Taxpayer and spouse age variables
determine eligibility for additional standard deductions,
personal exemption, EITC and AMT exclusions.
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6. sage Age of spouse (zero if unknown or not a joint
return). It is an error to specify a non-zero spouse age
for an unmarried taxpayer.
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7. depx Number of dependents (for personal exemption calculation). If no age
variables are non-zero (here on the web form) or if no age variables are present in the file
(for file submission), then depx will be used as the number of EIC eligible children. You can
negate this assumption by putting a large number (such as 99) in the age1 field.
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8. age1 Age of first dependent. Used for
EITC, CTC and CCC. For 1991+ code students between 20 and 23 as 19
to get the EITC calculation correct. Code infants as "1". Leave as
zero for no dependents. [For compatibiity with taxsim32, dep13-dep18
are accepted and have priority over age1-age3]. For file uploads, if
neither dep19 or age1 are present in an uploaded file than depx is
used for the number of child eligible for the EIC, CTC and CDCC.
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9. age2 Age of 2nd dependent.
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10. age3 Age of 3rd dependent. Ages
of any additional dependents are not relevant for the tax
calculation, but all dependents should be included in
7. depx. age1...age3 may be in any order, but
should be the 3 youngest dependents to minimize tax
liability.
Incomes
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11. pwages Wage and salary income of Primary Taxpayer
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12. swages Wage and salary income of Spouse (exclude
QBI). Note that this must be zero for non-joint
returns. Watch out for this if you use current marital
status and last year's income, which will happen in survey data.
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13. psemp Self-employment income of Primary Taxpayer
(exclude QBI).
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14. ssemp Self-empoyment income of Spouse
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15. dividends Dividend Income (qualified dividends only for 2003 on).
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16. intrec Taxable Interest Received. After 2003 unqualified
dividends can go here.
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17. stcg Short Term Capital Gains or losses. (+/-)
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18. ltcg Long Term Capital Gains or losses. (+/-)
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19. otherprop Other property income subject to NIIT, including
- unearned or limited partnership and passive S-Corp profits
- rent not eligible for QBI deduction
- non-qualified dividends
- other taxable income or loss not otherwise included
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20. nonprop Other non-property income not subject to Medicare
NIIT such as:
- alimony
- nonwage fellowships
- state income tax refunds (itemizers only)
Adjustments and items such as
- alimony paid
- Keogh and IRA contributions
- foreign income exclusion
- NOLs
can be entered here as negative income.(+/-)
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21. pensions Taxable Pensions and IRA distributions
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22. gssi Gross Social Security Benefits
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23. pui Unemployment Compensation received - primary taxpayer.
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24 sui Unemployment compensation received - secondary taxpayer. The
split is relevant only 2020-2021.
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25. transfers Other non-taxable transfer Income that would affect
eligibility for state property tax rebates but would not be taxable at the
federal level, including:
- welfare
- workers compensation
- veterans benefits
- child support
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26. rentpaid Rent Paid (used only for calculating state property
tax rebates)
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27. proptax Real Estate taxes paid. If itemized this is a preference
for the AMT and is is also used to calculate state property tax rebates.
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28. otheritem Other Itemized deductions that are a preference for
the Alternative Minimum Tax. These would include
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29. childcare Child care expenses.
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30. mortgage Deductions not included above and not a
preference for the AMT, including (on Schedule A for 2009)
- Home mortgage interest (Line 15)
- Deductible medical expenses not included in Line 16
- Motor Vehicle Taxes paid (line 7)
- Charitable contributions (Line 19)
- Casulty or Theft Losses (Line 20)
The following are for the TCJA Business Tax Deduction.
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31. scorp Active S-Corp income (is SSTB).
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32. pbusinc Primary Taxpayer's Qualified Business Income (QBI)
subject to a preferential rate without phaseout and assuming sufficient
wages paid or capital to be eligible for the full deduction. Subject to
SECA and Medicare additional Earnings Tax.
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33. pprofinc Primary Taxpayer's Specialized Service Trade or Business
service (SSTB) with a preferential rate subject to claw-back. Subject to
SECA and Medicare Additional Earnings Tax.
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34. sbusinc Spouse's QBI. Must be zero for non-joint returns.
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35. sprofinc Spouse's SSTB. Must be zero for non-joint returns.
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