are preferences for the AMT childcare child care childcare paid childcare paid childcare paid childcare paid =0 expenses paid prorated by prorated by prorated by prorated by proportion of proportion of proportion of proportion of child child child dependents child dependents dependents dependents assigned to assigned to head assigned to ofum assigned to head cohabitor + legal wife tax unit ui unemployment head wife sum of head =0 pre-2005 (not =0 benefit income unemployment unemployment unemployment, available), ofum wife unemployment (pre-2005 (pre-2005 unemployment from 2005 on summed summed monthly monthly income) income) depchild number of generated generated sum of generated generated variable number of dependent variable variable variables sumofumtaxchild16 children at time children under sumheadchild16 sumwifechild16 sumheadchild16, of interview age 17 sumwifechild16 (variable from Family File) TAXSIM variable Head-only tax Joint (married) Ofum tax unit Simple tax unit “Wife” unit tax unit tax unit mortgage mortgage sum of mortgage =0 sum of mortgage =0 =0 interest paid, interest (see interest (see plus charitable separate memo on separate memo on contributions how calculated), how calculated), and other itemized itemized deductions not charitable charitable preferences contributions, contributions, for AMT itemized medical itemized medical
are preferences for the AMT childcare child care expenses paid childcare paid prorated by proportion of child dependents assigned to head childcare paid prorated by proportion of child dependents assigned to cohabitor childcare paid prorated by proportion of child dependents assigned to head + legal wife childcare paid prorated by proportion of child dependents assigned to ofum tax unit =0 ui unemployment benefit income head unemployment (pre-2005 summed monthly income) wife unemployment (pre-2005 summed monthly income) sum of head unemployment, wife unemployment =0 pre-2005 (not available), ofum unemployment from 2005 on =0 depchild number of dependent children under age 17 generated variable sumheadchild16 generated variable sumwifechild16 sum of generated variables sumheadchild16, sumwifechild16 generated variable sumofumtaxchild16 number of children at time of interview (variable from Family File) TAXSIM variable Head-only tax unit “Wife” tax unit Joint (married) tax unit Ofum tax unit Simple tax unit mortgage mortgage interest paid, plus charitable contributions and other deductions not preferences for AMT sum of mortgage interest (see separate memo on how calculated), itemized charitable contributions, itemized medical =0 sum of mortgage interest (see separate memo on how calculated), itemized charitable contributions, itemized medical =0 =0