Description of Input Columns

Shane Orr

usincometaxes calculates taxes through the function taxsim_calculate_taxes(.data). The key parameter in this function is .data, which is a data frame containing the information used to calculate income taxes. Each column in .data contains financial or household information and maps to the variables in TAXSIM 35 . All variables in TAXSIM 35 can be used in usincometaxes.

The column names in usincometaxes are the same as TAXSIM 35’s variable names. The data types for inputs are also the same as what is noted in the TAXSIM 35 documentation, except for two exceptions.

  1. For filing status, mstat, users can either enter a description of the filing status (shown below) or the number required by TAXSIM.
  2. For state, state, users can enter the two letter state abbreviation or the SOI code, as required by TAXSIM.

usincometaxes will convert descriptions of filing statuses or state abbreviations to the numbers required by TAXSIM.

.data can contain columns beyond those listed below. The additional columns will be ignored.

Required columns

If state income taxes are not needed, either label as “No State” or remove this variable. State income tax information is only available from 1977 to 2023.

Optional columns

Ages of any additional dependents are not relevant for the tax calculation, but all dependents should be included in .


The following are for the TCJA Business Tax Deduction.