Resolve integration test failures for 2021 taxes #993
Description
Methods used to generate results in the table below are discussed in this topic:
And itemized deduction results are discussed in this topic:
In the table below, the known issues blocking progress are:
- CA income tax difference with TAXSIM35 #4120
- Two questions about New York CTC calculations #4427
- Fix New Jersey property tax credit income eligibility logic #4475
- MS income tax difference with TAXSIM35 #4486
- LA income tax difference with TAXSIM35 #4517
- Fix policyengine-core so it does not crash Policyengine-US model #4549
- Round Arkansas deduction allocation fraction to nearest whole percent #4586
Unknown causes of other differences are under investigation.
Number of tax units (out of random samples of 100,000) with
an income tax difference between PolicyEngine-US and TAXSIM35
- p-x & e-k/m sample assumptions are described below this table
- simplest sample to have differences is shown in this table
- what a 'difference' means is explained below this table
- :loop indicates use of optional testing logic (see #2389)
- NONE* indicates a situation described in topic #2570
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: MODEL VERSIONS : : MODEL : : CAUSES OF :
PolEngUS TAXSIM35 : DIFFERENCES : : DIFFERENCES :
+ branch + patch REGION SAMPLE NUM.DIFFS RELEVANT.ISSUES
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0.779.0 12/30/22 US x21 0 NONE
master 2024-05-31 AK NO INCOME TAX
AL:loop k21 0 NONE
AR k21 8547 #4586, others?
AZ:loop k21 0 NONE
CA k21 309 #4120, others?
CO:loop k21 0 NONE
CT k21 0 NONE
DC:loop m21 0 NONE*
DE k21 0 NONE
FL NO INCOME TAX
GA m21 0 NONE*
HI k21 0 NONE
IA:loop k21 0 NONE
ID:loop k21 0 NONE
IL x21 0 NONE
IN x21 0 NONE
KS x21 0 NONE
KY k21 0 NONE
LA g21 2736 #4517, others?
MA x21 CRASH #4549, others?
MD:loop m21 0 NONE*
ME:loop m21 0 NONE*
MI k21 0 NONE
MN x21 0 NONE
MO:loop m21 0 NONE*
MS k21 3758 #4486, others?
MT f21 16480 ?
NC k21 0 NONE
ND:loop k21 0 NONE
NE:loop m21 0 NONE*
NH x21 0 NONE
NJ q21 134 #4475, others?
NM m21 0 NONE*
NV NO INCOME TAX
NY e21 46937 #4427, others?
OH:loop k21 CRASH #4549, others?
OK:loop m21 0 NONE*
OR:loop k21 0 NONE
PA x21 0 NONE
RI k21 0 NONE
SC k21 0 NONE
SD NO INCOME TAX
TN NO INCOME TAX
TX NO INCOME TAX
UT:loop k21 0 NONE
VA:loop m21 0 NONE*
VT:loop k21 0 NONE
WA x21 0 NONE
WI x21 0 NONE
WV:loop k21 0 NONE
WY NO INCOME TAX
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Sample assumptions in two lists (each ordered from simple to more complex):
(1) The p-through-x assumption sequence used for US and for some states:
p21: 2021 tax units consisting of married couples and single individuals with up to four dependents, with each tax unit having wages as the only source of income and no expenses of any kind.
q21: like p21 sample except adds social security benefits as another source of income and adds three types of expenses: rent paid, local property taxes, and mortgage interest.
r21: like q21 sample except adds taxable interest as an additional source of income and adds childcare expenses.
s21: like r21 sample except adds short-term capital gains (but not losses) as an additional source of income.
t21: like s21 sample except adds long-term capital gains (but not losses) as an additional source of income.
u21: like t21 sample except adds qualified dividends as an additional source of income.
v21: like u21 sample except adds taxable pension benefits as an additional source of income.
w21: like v21 sample except adds rent received as an additional source of income.
x21: like w21 sample except adds self-employment income that is from either a qualified SSTB or a qualified non-SSTB, subtracts childcare expenses, and reassigns qualified dividends, short-term capital gains, and long-term capital gains, to taxable interest income.
(2) The e-through-k/m assumption sequence used for other states:
e21: like p21 sample except specifies $11,010 in taxable interest income for every tax unit (in order to side-step complex state EITC decoupling rules).
f21: like e21 sample except adds social security benefits and taxable pension benefits as additional sources of income.
g21: like f21 sample except adds rent paid and childcare expenses.
h21: like g21 sample except adds rent received and short-term capital gains (but not losses) as additional sources of income.
i21: like h21 sample except adds qualified dividends and long-term capital gains (but not losses) as additional sources of income.
j21: like i21 sample except adds self-employment income that is from either a qualified SSTB or a qualified non-SSTB, and subtracts childcare expenses.
k21: like j21 sample except adds local property taxes and mortgage interest as expenses.
m21: like k21 sample except subtracts self-employment income and doubles wages.
Definition of Difference:
A difference is generally defined to mean taxes from the two models being more than one cent apart. Exceptions are made when inflation indexing assumptions in the two models are not the same or when numerical precision differences between the two models cause rounding error. The following situations use a definition of difference that is larger than one cent:
US x21 sample: three cents (single vs double precision)
AZ all samples: eight cents
IA k21 sample: twenty cents
IN all samples: six cents
MA x21 sample: two dollars
MI all samples: forty-five cents
MO all samples: four cents
ND j21 and k21 samples: thirty-two cents
NY all samples: nine cents
OR all samples: eleven cents
RI all samples: seven cents
VT h21 through k21 samples: seven dollars (single vs double precision)
WI all samples: eight cents