Input variables

This section contains documentation of input variables in a format that is easy to search and print. The input variables are ordered alphabetically by name. There are no subsections, just a long list of input variables that Taxcalc-Payroll is programmed to use in its calculations. The Availability information indicates which input data files contain the variable.

DSI

Description: 1 if claimed as dependent on another return; otherwise 0
Datatype: int
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 6a

EIC

Description: number of EIC qualifying children (range: 0 to 3)
Datatype: int
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 Sch EIC

FLPDYR

Description: Calendar year for which taxes are calculated
Datatype: int
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040

MARS

Required Input Variable
Description: Filing (marital) status: line number of the checked box [1=single, 2=joint, 3=separate, 4=household-head, 5=widow(er)]
Datatype: int
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 lines 1-5

MIDR

Description: 1 if separately filing spouse itemizes; otherwise 0
Datatype: int
Availability: taxdata_puf
IRS Form Location:
2013-2016: 1040 line 39b

RECID

Required Input Variable
Description: Unique numeric identifier for filing unit; appears as RECID variable in tc CLI minimal output
Datatype: int
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: private info

XTOT

Description: Total number of exemptions for filing unit
Datatype: int
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 6d

age_head

Description: Age in years of taxpayer (i.e. primary adult)
Datatype: int
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: imputed from CPS data

age_spouse

Description: Age in years of spouse (i.e. secondary adult if present)
Datatype: int
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: imputed from CPS data

agi_bin

Description: Historical AGI category used in data extrapolation
Datatype: int
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: not used in tax calculations

blind_head

Description: 1 if taxpayer is blind; otherwise 0
Datatype: int
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 39a

blind_spouse

Description: 1 if spouse is blind; otherwise 0
Datatype: int
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 39a

cmbtp

Description: Estimate of income on (AMT) Form 6251 but not in AGI
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2016: 6251 and 1040

e00200

Description: Wages, salaries, and tips for filing unit net of pension contributions
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 7

e00200p

Description: Wages, salaries, and tips for taxpayer net of pension contributions (pencon_p)
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 7 component

e00200s

Description: Wages, salaries, and tips for spouse net of pension contributions (pencon_s)
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 7 component

pencon_p

Description: Contributions to defined-contribution pension plans for taxpayer
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: Imputed using IRS tabulations of Form W-2 sample

pencon_s

Description: Contributions to defined-contribution pension plans for spouse
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: Imputed using IRS tabulations of Form W-2 sample

e00300

Description: Taxable interest income
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 8a

e00400

Description: Tax-exempt interest income
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 8b

e00600

Description: Ordinary dividends included in AGI
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 9a

e00650

Description: Qualified dividends included in ordinary dividends
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 9b

e00700

Description: Taxable refunds of state and local income taxes
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2016: 1040 line 10

e00800

Description: Alimony received
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 11

e00900

Description: Sch C business net profit/loss for filing unit
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 12

e00900p

Description: Sch C business net profit/loss for taxpayer
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 12 component

e00900s

Description: Sch C business net profit/loss for spouse
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 12 component

e01100

Description: Capital gain distributions not reported on Sch D
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 13

e01200

Description: Other net gain/loss from Form 4797
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2016: 1040 line 14

e01400

Description: Taxable IRA distributions
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 15b

e01500

Description: Total pensions and annuities
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 16a

e01700

Description: Taxable pensions and annuities
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 16b

e02000

Description: Sch E total rental, royalty, partnership, S-corporation, etc, income/loss (includes e26270 and e27200)
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2016: 1040 line 17

e02100

Description: Farm net income/loss for filing unit from Sch F
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 18

e02100p

Description: Farm net income/loss for taxpayer
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 18 component

e02100s

Description: Farm net income/loss for spouse
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 18 component

e02300

Description: Unemployment insurance benefits
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 19

e02400

Description: Total social security (OASDI) benefits
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 20a

e03150

Description: Total deductible IRA contributions
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 32

e03210

Description: Student loan interest
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 33

e03220

Description: Educator expenses
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2016: 1040 line 23

e03230

Description: Tuition and fees from Form 8917
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2016: 1040 line 34

e03240

Description: Domestic production activities from Form 8903
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 35

e03270

Description: Self-employed health insurance deduction
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 29

e03290

Description: Health savings account deduction from Form 8889
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2016: 1040 line 25

e03300

Description: Contributions to SEP, SIMPLE and qualified plans
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 line 28

e03400

Description: Penalty on early withdrawal of savings
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2016: 1040 line 30

e03500

Description: Alimony paid
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2016: 1040 line 31a

e07240

Description: Retirement savings contributions credit from Form 8880
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2013: 1040 line 50
2014-2016: 1040 line 51

e07260

Description: Residential energy credit from Form 5695
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2013: 1040 line 52
2014-2016: 1040 line 53

e07300

Description: Foreign tax credit from Form 1116
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2013: 1040 line 47
2014-2016: 1040 line 48

e07400

Description: General business credit from Form 3800
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2013: 1040 line 53a
2014-2016: 1040 line 54a

e07600

Description: Prior year minimum tax credit from Form 8801
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2013: 1040 line 53b
2014-2016: 1040 line 54b

e09700

Description: Recapture of Investment Credit
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2015: 4255 line 15
2016-2016: 4255 line 20

e09800

Description: Unreported payroll taxes from Form 4137 or 8919
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2013: 1040 line 57
2014-2016: 1040 line 58

e09900

Description: Penalty tax on qualified retirement plans
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2013: 1040 line 58
2014-2016: 1040 line 59

e11200

Description: Excess payroll (FICA/RRTA) tax withheld
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2013: 1040 line 69
2014-2016: 1040 line 71

e17500

Description: Itemizable medical and dental expenses. WARNING: this variable is zero below the floor in PUF data.
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 Sch A line 1

e18400

Description: Itemizable state and local income/sales taxes
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 Sch A line 5

e18500

Description: Itemizable real-estate taxes paid
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 Sch A line 6

e19200

Description: Itemizable interest paid
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 Sch A line 15

e19800

Description: Itemizable charitable giving: cash/check contributions. WARNING: this variable is already capped in PUF data.
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 Sch A line 16

e20100

Description: Itemizable charitable giving: other than cash/check contributions. WARNING: this variable is already capped in PUF data.
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 Sch A line 17

e20400

Description: Itemizable miscellaneous deductions. WARNING: this variable is zero below the floor in PUF data.
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 1040 Sch A line 24

g20500

Description: Itemizable gross (before 10% AGI disregard) casualty or theft loss
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2016: 1040 Sch A line 20 before disregard subtracted

e24515

Description: Sch D: Un-Recaptured Section 1250 Gain
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2016: 1040 Sch D line 19

e24518

Description: Sch D: 28% Rate Gain or Loss
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2016: 1040 Sch D line 18

e26270

Description: Sch E: Combined partnership and S-corporation net income/loss (includes k1bx14p and k1bx14s amounts and is included in e02000)
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2016: 1040 Sch E line 32

e27200

Description: Sch E: Farm rent net income or loss (included in e02000)
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2016: 1040 Sch E line 40

e32800

Description: Child/dependent-care expenses for qualifying persons from Form 2441
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 2441 line 3

e58990

Description: Investment income elected amount from Form 4952
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2016: 4952 line 4g

e62900

Description: Alternative Minimum Tax foreign tax credit from Form 6251
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2016: 6251 line 32

e87530

Description: Adjusted qualified lifetime learning expenses for all students
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2016: 8863 Part I line 10 and 8863 Part III line 31

elderly_dependents

Description: number of dependents age 65+ in filing unit excluding taxpayer and spouse
Datatype: int
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: imputed from CPS data; not used in tax law

f2441

Description: number of child/dependent-care qualifying persons
Datatype: int
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: 2441 line 2b

f6251

Description: 1 if Form 6251 (AMT) attached to return; otherwise 0
Datatype: int
Availability: taxdata_puf
IRS Form Location:
2013-2016: 6251

a_lineno

Description: CPS line number for the person record of the head of the tax filing unit (not used in tax-calculation logic)
Datatype: int
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: sample construction info

ffpos

Description: CPS family identifier within household (not used in tax-calculation logic)
Datatype: int
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: sample construction info

fips

Description: FIPS state code (not used in tax-calculation logic)
Datatype: int
Availability: taxdata_puf, taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: sample construction info

h_seq

Description: CPS household sequence number (not used in tax-calculation logic)
Datatype: int
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: sample construction info

data_source

Description: 1 if unit is created primarily from IRS-SOI PUF data; 0 if created primarily from CPS data (not used in tax-calculation logic)
Datatype: int
Availability: taxdata_puf
IRS Form Location:
2013-2016: sample construction info

k1bx14p

Description: Partner self-employment earnings/loss for taxpayer (included in e26270 total)
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2016: 1065 (Schedule K-1) box 14

k1bx14s

Description: Partner self-employment earnings/loss for spouse (included in e26270 total)
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2016: 1065 (Schedule K-1) box 14

mcaid_ben

Description: Imputed Medicaid benefits expressed as the actuarial value of Medicaid health insurance
Datatype: float
Availability: taxdata_cps
IRS Form Location:
2014-20??: imputed using the C-TAM model

mcare_ben

Description: Imputed Medicare benefits expressed as the actuarial value of Medicare health insurance
Datatype: float
Availability: taxdata_cps
IRS Form Location:
2014-20??: imputed using the C-TAM model

n24

Description: Number of children who are Child-Tax-Credit eligible, one condition for which is being under age 17
Datatype: int
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: imputed from CPS data

nu06

Description: Number of dependents under 6 years old
Datatype: int
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: imputed from CPS data

nu13

Description: Number of dependents under 13 years old
Datatype: int
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: imputed from CPS data

nu18

Description: Number of people under 18 years old in the filing unit
Datatype: int
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: imputed from CPS data

n1820

Description: Number of people age 18-20 years old in the filing unit
Datatype: int
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: imputed from CPS data

n21

Description: Number of people 21 years old or older in the filing unit
Datatype: int
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: imputed from CPS data

other_ben

Description: Non-imputed benefits
Datatype: float
Availability: taxdata_cps
IRS Form Location:
2014-20??: determined using government benefit program data

p08000

Description: Other tax credits (but not including Sch R credit)
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2013: 1040 line 53
2014-2016: 1040 line 54

p22250

Description: Sch D: Net short-term capital gains/losses
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2016: 1040 Sch D line 7

p23250

Description: Sch D: Net long-term capital gains/losses
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2016: 1040 Sch D line 15

e87521

Description: Total tentative AmOppCredit amount for all students
Datatype: float
Availability: taxdata_puf
IRS Form Location:
2013-2016: 8863 Part I line 1 and 8863 Part III line 30

s006

Description: Filing unit sampling weight; appears as WEIGHT variable in tc CLI minimal output
Datatype: float
Availability: taxdata_puf, taxdata_cps
IRS Form Location:
2013-2016: not used in filing unit tax calculations

snap_ben

Description: Imputed SNAP benefits
Datatype: float
Availability: taxdata_cps
IRS Form Location:
2014-20??: imputed using the C-TAM model

housing_ben

Description: Imputed housing benefits
Datatype: float
Availability: taxdata_cps
IRS Form Location:
2014-20??: imputed using the C-TAM model

ssi_ben

Description: Imputed SSI benefits
Datatype: float
Availability: taxdata_cps
IRS Form Location:
2014-20??: imputed using the C-TAM model

tanf_ben

Description: Imputed TANF benefits
Datatype: float
Availability: taxdata_cps
IRS Form Location:
2014-20??: imputed using the C-TAM model

vet_ben

Description: Imputed Veteran’s benefits
Datatype: float
Availability: taxdata_cps
IRS Form Location:
2014-20??: imputed using the C-TAM model

wic_ben

Description: Imputed WIC benefits
Datatype: float
Availability: taxdata_cps
IRS Form Location:
2014-20??: imputed using the C-TAM model

PT_SSTB_income

Description: Value of one implies business income is from a specified service trade or business (SSTB); value of zero implies business income is from a qualified trade or business
Datatype: int
Availability:
IRS Form Location:
2018-20??: specified in custom data

PT_binc_w2_wages

Description: Filing unit’s share of total W-2 wages paid by the pass-through business
Datatype: float
Availability:
IRS Form Location:
2018-20??: specified in custom data

PT_ubia_property

Description: Filing unit’s share of total business property owned by the pass-through business
Datatype: float
Availability:
IRS Form Location:
2018-20??: specified in custom data