diff --git a/taxcalc/calcfunctions.py b/taxcalc/calcfunctions.py index b4dd79d23..62910b560 100644 --- a/taxcalc/calcfunctions.py +++ b/taxcalc/calcfunctions.py @@ -2383,8 +2383,8 @@ def RefundablePayrollTaxCredit(was_plus_sey_p, was_plus_sey_s, @iterate_jit(nopython=True) -def ChildDepTaxCredit(n24, MARS, c00100, XTOT, num, c05800, - e07260, CR_ResidentialEnergy_hc, +def ChildDepTaxCredit(age_head, age_spouse, nu18, n24, MARS, c00100, XTOT, num, + c05800, e07260, CR_ResidentialEnergy_hc, e07300, CR_ForeignTax_hc, c07180, c07230, @@ -2392,7 +2392,7 @@ def ChildDepTaxCredit(n24, MARS, c00100, XTOT, num, c05800, c07200, CTC_c, CTC_ps, CTC_prt, exact, ODC_c, CTC_c_under6_bonus, nu06, - CTC_refundable, CTC_include17, n21, n1820, + CTC_refundable, CTC_include17, c07220, odc, codtc_limited): """ Computes amounts on "Child Tax Credit and Credit for Other Dependents @@ -2463,7 +2463,9 @@ def ChildDepTaxCredit(n24, MARS, c00100, XTOT, num, c05800, """ # Worksheet Part 1 if CTC_include17: - childnum = n24 + max(0, XTOT - n21 - n1820 - n24 - num) + tu18 = int(age_head < 18) # taxpayer is under age 18 + su18 = int(MARS == 2 and age_spouse < 18) # spouse is under age 18 + childnum = n24 + max(0, nu18 - tu18 - su18 - n24) else: childnum = n24 line1 = CTC_c * childnum + CTC_c_under6_bonus * nu06 diff --git a/taxcalc/tests/cpscsv_agg_expect.csv b/taxcalc/tests/cpscsv_agg_expect.csv index 26a7515f8..d8e6b45b6 100644 --- a/taxcalc/tests/cpscsv_agg_expect.csv +++ b/taxcalc/tests/cpscsv_agg_expect.csv @@ -12,15 +12,15 @@ AMT Income ($b),8320.5,10279.2,10758.3,10790.2,11608.1,11932.3,12377.4,12890.2,1 AMT Liability ($b),8.2,0.8,1.0,0.9,1.2,1.1,1.0,1.0,1.0,15.8 AMT Filers (#m),2.6,0.2,0.4,0.4,0.5,0.4,0.4,0.4,0.4,4.4 Tax before Credits ($b),1116.1,1384.7,1461.0,1451.5,1588.4,1643.8,1718.5,1803.3,1894.5,2118.1 -Refundable Credits ($b),70.7,102.4,102.4,657.5,824.3,102.7,102.9,102.9,103.7,88.3 -Nonrefundable Credits ($b),32.6,97.2,99.2,98.7,4.0,104.2,106.1,108.1,110.0,33.4 +Refundable Credits ($b),70.7,102.4,102.4,657.5,833.8,102.7,102.9,102.9,103.7,88.3 +Nonrefundable Credits ($b),32.6,97.2,99.2,98.7,2.1,104.2,106.1,108.1,110.0,33.4 Reform Surtaxes ($b),0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0 Other Taxes ($b),5.5,11.0,11.1,11.0,11.8,12.3,13.1,13.7,14.5,15.3 -Ind Income Tax ($b),1018.2,1196.1,1270.5,706.3,771.9,1449.2,1522.6,1606.0,1695.3,2011.7 +Ind Income Tax ($b),1018.2,1196.1,1270.5,706.3,764.2,1449.2,1522.6,1606.0,1695.3,2011.7 Payroll Taxes ($b),1041.0,1141.5,1195.6,1206.9,1261.9,1318.3,1375.2,1436.8,1501.1,1564.4 -Combined Liability ($b),2059.2,2337.6,2466.1,1913.2,2033.8,2767.4,2897.7,3042.8,3196.4,3576.1 -With Income Tax <= 0 (#m),88.0,96.2,96.7,136.2,130.5,99.0,99.8,100.2,100.7,97.8 -With Combined Tax <= 0 (#m),62.7,65.3,66.2,98.6,99.8,69.2,70.2,71.0,71.8,71.1 +Combined Liability ($b),2059.2,2337.6,2466.1,1913.2,2026.1,2767.4,2897.7,3042.8,3196.4,3576.1 +With Income Tax <= 0 (#m),88.0,96.2,96.7,136.2,130.7,99.0,99.8,100.2,100.7,97.8 +With Combined Tax <= 0 (#m),62.7,65.3,66.2,98.6,100.0,69.2,70.2,71.0,71.8,71.1 UBI Benefits ($b),0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0 "Total Benefits, Consumption Value ($b)",2790.9,3225.5,3428.6,3617.9,4011.6,4064.2,4306.0,4560.9,4830.4,5105.8 Total Benefits Cost ($b),2790.9,3225.5,3428.6,3617.9,4011.6,4064.2,4306.0,4560.9,4830.4,5105.8 diff --git a/taxcalc/tests/puf_var_wght_means_by_year.csv b/taxcalc/tests/puf_var_wght_means_by_year.csv index 52f96f647..56dd070d7 100644 --- a/taxcalc/tests/puf_var_wght_means_by_year.csv +++ b/taxcalc/tests/puf_var_wght_means_by_year.csv @@ -6,7 +6,7 @@ c04600,Post-phase-out personal exemption, 7105, 7131, 7163, 7217, c04800,Federal regular taxable income, 35754, 39298, 39664, 39592, 42556, 44439, 45949, 44282, 48197, 49000, 50012, 51438, 53007, 54454, 55773, 57172, 58577, 60037, 61691 c05200,Regular tax on taxable income, 7672, 8732, 8725, 8585, 9495, 9967, 10327, 9767, 10808, 11035, 11209, 11509, 11853, 12158, 12427, 12713, 12995, 13286, 13612 c07180,Child care credit, 17, 17, 17, 17, 17, 17, 17, 17, 0, 16, 16, 16, 16, 16, 16, 16, 16, 16, 16 -c07220,Child tax credit (adjusted), 158, 155, 147, 143, 139, 133, 129, 124, 303, 119, 115, 111, 108, 104, 100, 97, 94, 91, 88 +c07220,Child tax credit (adjusted), 158, 155, 147, 143, 139, 133, 129, 124, 369, 119, 115, 111, 108, 104, 100, 97, 94, 91, 88 c09600,Federal AMT liability, 212, 227, 240, 251, 271, 284, 292, 312, 313, 311, 317, 326, 338, 351, 362, 376, 391, 405, 420 c11070,Extra child tax credit (refunded), 150, 144, 138, 133, 126, 123, 120, 122, 0, 114, 112, 110, 108, 106, 104, 103, 102, 101, 100 c21040,Itemized deduction that is phased out, 203, 242, 231, 219, 255, 270, 278, 258, 290, 295, 299, 306, 315, 323, 329, 335, 341, 346, 350 @@ -67,7 +67,7 @@ e87530,Adjusted qualified lifetime learning expenses for all students, 93, eitc,Federal EITC, 376, 369, 364, 352, 342, 341, 344, 353, 341, 347, 348, 350, 352, 356, 361, 366, 372, 379, 385 elderly_dependents,number of dependents age 65+ in filing unit excluding taxpayer and spouse, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0 g20500,Itemizable gross (before 10% AGI disregard) casualty or theft loss, 29, 30, 31, 32, 34, 35, 36, 38, 38, 38, 39, 41, 42, 43, 45, 47, 50, 52, 55 -iitax,Federal income tax liability, 6550, 7474, 7521, 7477, 8279, 8719, 9042, 5959, 7170, 9701, 9946, 10290, 10664, 10992, 11274, 11567, 11852, 12141, 12463 +iitax,Federal income tax liability, 6550, 7474, 7521, 7477, 8279, 8719, 9042, 5959, 7103, 9701, 9946, 10290, 10664, 10992, 11274, 11567, 11852, 12141, 12463 k1bx14p,Partner self-employment earnings/loss for taxpayer (included in e26270 total), -213, -239, -187, -162, -144, -136, -127, -116, -129, -133, -142, -148, -152, -151, -146, -136, -121, -102, -86 k1bx14s,Partner self-employment earnings/loss for spouse (included in e26270 total), -7, -9, 0, 2, 8, 10, 11, 9, 11, 11, 11, 12, 13, 15, 17, 19, 21, 25, 26 nu06,Number of dependents under 6 years old, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0 diff --git a/taxcalc/tests/pufcsv_agg_expect.csv b/taxcalc/tests/pufcsv_agg_expect.csv index 79a835834..3ffe004e7 100644 --- a/taxcalc/tests/pufcsv_agg_expect.csv +++ b/taxcalc/tests/pufcsv_agg_expect.csv @@ -12,15 +12,15 @@ AMT Income ($b),10514.1,11420.4,11944.1,11859.8,12863.0,13213.5,13671.1,14230.8, AMT Liability ($b),51.8,23.4,24.5,25.9,26.8,27.0,27.6,28.7,30.1,80.3 AMT Filers (#m),5.7,0.6,1.0,1.0,1.0,1.0,1.0,1.1,1.1,7.9 Tax before Credits ($b),1707.8,1731.3,1819.3,1768.0,1956.9,2024.7,2104.9,2205.3,2314.0,2575.8 -Refundable Credits ($b),103.0,117.6,118.9,645.2,760.6,122.1,123.1,124.2,126.4,111.7 -Nonrefundable Credits ($b),66.9,126.9,128.3,126.0,51.2,132.1,134.9,137.8,140.4,75.4 +Refundable Credits ($b),103.0,117.6,118.9,645.2,798.1,122.1,123.1,124.2,126.4,111.7 +Nonrefundable Credits ($b),66.9,126.9,128.3,126.0,44.0,132.1,134.9,137.8,140.4,75.4 Reform Surtaxes ($b),0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0 Other Taxes ($b),40.0,45.0,48.3,45.5,53.5,54.5,52.6,52.2,52.8,53.7 -Ind Income Tax ($b),1577.9,1531.8,1620.4,1042.3,1198.6,1825.0,1899.5,1995.4,2099.9,2442.4 +Ind Income Tax ($b),1577.9,1531.8,1620.4,1042.3,1168.3,1825.0,1899.5,1995.4,2099.9,2442.4 Payroll Taxes ($b),1083.8,1133.1,1186.2,1198.2,1250.8,1306.3,1362.3,1422.8,1486.2,1548.8 -Combined Liability ($b),2661.7,2664.9,2806.6,2240.5,2449.5,3131.3,3261.8,3418.2,3586.1,3991.2 -With Income Tax <= 0 (#m),92.8,98.5,99.2,132.6,126.2,102.3,103.3,104.1,105.1,101.1 -With Combined Tax <= 0 (#m),63.3,65.5,66.6,102.7,95.5,69.9,71.0,72.0,73.0,72.6 +Combined Liability ($b),2661.7,2664.9,2806.6,2240.5,2419.1,3131.3,3261.8,3418.2,3586.1,3991.2 +With Income Tax <= 0 (#m),92.8,98.5,99.2,132.6,127.1,102.3,103.3,104.1,105.1,101.1 +With Combined Tax <= 0 (#m),63.3,65.5,66.6,102.7,96.3,69.9,71.0,72.0,73.0,72.6 UBI Benefits ($b),0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0 "Total Benefits, Consumption Value ($b)",1052.3,1104.9,1174.1,1244.8,1494.0,1406.5,1489.3,1579.4,1672.9,1772.0 Total Benefits Cost ($b),1052.3,1104.9,1174.1,1244.8,1494.0,1406.5,1489.3,1579.4,1672.9,1772.0