Income and Expense Values Used in Sample Scenarios

Head of household, one child under age 12

Income Expenses
Total income

Wage and salary

Wage and salary of spouse

Social Security benefits Pension Dividends Taxable interest Tax-exempt interest Business income Capital gains Employer-provided health benefits Other Mortgage interest State & local income or sales tax payments State & local real estate (property) tax payments Charitable contributions College expenses Student loan interest Child care expenses
For the principal taxpayer, all income from paid employment, including tips, bonuses, and the like. For the spouse of the taxpayer, all income from paid employment, including tips, bonuses, and the like. All benefits for retirees, survivors, and dependents. Taxable portion of payments during retirement from plans (pension, 401(k), etc.) tied to previous employment. Qualified dividends received. Enter nonqualified dividends as taxable interest income. Interest paid on savings accounts and other financial investments, other than tax-exempt interest. Interest on instruments such as municipal bonds that is exempt from the federal individual income tax. Net income from a sole proprietorship, partnership, S corporation, limited liability company, or other business. All net income will be treated as earned by the primary taxpayer for purposes of calculating self-employment payroll taxes. Gains on assets held for longer than one year. Enter short-term capital gains as taxable interest income. Health insurance premiums paid by employers (including any employee amount paid with pretax dollars). Income from all other taxable sources. Mortgage interest paid on primary residence. Income or sales tax payments (excluding property taxes) to state and local governments. Real estate (property) tax payments to state and local governments. Donations to charitable organizations or causes. Expenses for postsecondary education (e.g., tuition, textbooks, and school fees) Interest paid on student loans. Child care expenses for all children under age 13.
Low Income level $12,000 Wage and salary $12,000.0 Wage and salary of spouse $0.0 Social Security benefits $0.0 Pension $0.0 Dividend $0.0 Taxable interest $0.0 Tax-exempt interest $0.0 Business income $0.0 Capital gains $0.0 Employer-provided health benefits $1,600.0 Other $0.0   Mortgage interest $400.0 State & local income or sales tax payments $1,600.0 State & local real estate (property) tax payments $200.0 Charitable contributions $0.0 College expenses $0.0 Student loan interest $100.0 Child care expenses $0.0
Medium Income level $26,200 Wage and salary $26,200.0 Wage and salary of spouse $0.0 Social Security benefits $0.0 Pension $0.0 Dividend $0.0 Taxable interest $0.0 Tax-exempt interest $0.0 Business income $0.0 Capital gains $0.0 Employer-provided health benefits $4,700.0 Other $0.0   Mortgage interest $600.0 State & local income or sales tax payments $1,600.0 State & local real estate (property) tax payments $300.0 Charitable contributions $100.0 College expenses $0.0 Student loan interest $100.0 Child care expenses $500.0
High Income level $47,600 Wage and salary $47,400.0 Wage and salary of spouse $0.0 Social Security benefits $0.0 Pension $0.0 Dividend $0.0 Taxable interest $100.0 Tax-exempt interest $0.0 Business income $0.0 Capital gains $100.0 Employer-provided health benefits $8,200.0 Other $0.0   Mortgage interest $1,700.0 State & local income or sales tax payments $1,700.0 State & local real estate (property) tax payments $800.0 Charitable contributions $900.0 College expenses $0.0 Student loan interest $100.0 Child care expenses $600.0
Very High Income level $151,700 Wage and salary $139,900.0 Wage and salary of spouse $0.0 Social Security benefits $0.0 Pension $0.0 Dividend $1,900.0 Taxable interest $300.0 Tax-exempt interest $100.0 Business income $7,300.0 Capital gains $2,200.0 Employer-provided health benefits $11,700.0 Other $0.0   Mortgage interest $6,900.0 State & local income or sales tax payments $5,800.0 State & local real estate (property) tax payments $4,600.0 Charitable contributions $5,100.0 College expenses $0.0 Student loan interest $300.0 Child care expenses $200.0
Highest Income level $593,200 Wage and salary $510,900.0 Wage and salary of spouse $0.0 Social Security benefits $0.0 Pension $0.0 Dividend $3,100.0 Taxable interest $1,100.0 Tax-exempt interest $900.0 Business income $33,500.0 Capital gains $43,700.0 Employer-provided health benefits $10,000.0 Other $0.0   Mortgage interest $10,300.0 State & local income or sales tax payments $26,100.0 State & local real estate (property) tax payments $7,700.0 Charitable contributions $2,900.0 College expenses $0.0 Student loan interest $0.0 Child care expenses $200.0

Single, under age 65, no children

Income Expenses
Total income

Wage and salary

Wage and salary of spouse

Social Security benefits Pension Dividends Taxable interest Tax-exempt interest Business income Capital gains Employer-provided health benefits Other Mortgage interest State & local income or sales tax payments State & local real estate (property) tax payments Charitable contributions College expenses Student loan interest Child care expenses
For the principal taxpayer, all income from paid employment, including tips, bonuses, and the like. For the spouse of the taxpayer, all income from paid employment, including tips, bonuses, and the like. All benefits for retirees, survivors, and dependents. Taxable portion of payments during retirement from plans (pension, 401(k), etc.) tied to previous employment. Qualified dividends received. Enter nonqualified dividends as taxable interest income. Interest paid on savings accounts and other financial investments, other than tax-exempt interest. Interest on instruments such as municipal bonds that is exempt from the federal individual income tax. Net income from a sole proprietorship, partnership, S corporation, limited liability company, or other business. All net income will be treated as earned by the primary taxpayer for purposes of calculating self-employment payroll taxes. Gains on assets held for longer than one year. Enter short-term capital gains as taxable interest income. Health insurance premiums paid by employers (including any employee amount paid with pretax dollars). Income from all other taxable sources. Mortgage interest paid on primary residence. Income or sales tax payments (excluding property taxes) to state and local governments. Real estate (property) tax payments to state and local governments. Donations to charitable organizations or causes. Expenses for postsecondary education (e.g., tuition, textbooks, and school fees) Interest paid on student loans. Child care expenses for all children under age 13.
Low Income level $6,000 Wage and salary $5,900.0 Wage and salary of spouse $0.0 Social Security benefits $0.0 Pension $0.0 Dividend $0.0 Taxable interest $0.0 Tax-exempt interest $0.0 Business income $0.0 Capital gains $100.0 Employer-provided health benefits $1,700.0 Other $0.0   Mortgage interest $0.0 State & local income or sales tax payments $500.0 State & local real estate (property) tax payments $100.0 Charitable contributions $0.0 College expenses $0.0 Student loan interest $100.0 Child care expenses $0.0
Medium Income level $18,800 Wage and salary $18,400.0 Wage and salary of spouse $0.0 Social Security benefits $0.0 Pension $0.0 Dividend $200.0 Taxable interest $0.0 Tax-exempt interest $0.0 Business income $100.0 Capital gains $100.0 Employer-provided health benefits $2,100.0 Other $0.0   Mortgage interest $100.0 State & local income or sales tax payments $1,000.0 State & local real estate (property) tax payments $200.0 Charitable contributions $300.0 College expenses $0.0 Student loan interest $100.0 Child care expenses $0.0
High Income level $46,100 Wage and salary $45,300.0 Wage and salary of spouse $0.0 Social Security benefits $0.0 Pension $0.0 Dividend $100.0 Taxable interest $100.0 Tax-exempt interest $0.0 Business income $300.0 Capital gains $300.0 Employer-provided health benefits $4,700.0 Other $0.0   Mortgage interest $1,700.0 State & local income or sales tax payments $1,500.0 State & local real estate (property) tax payments $1,200.0 Charitable contributions $700.0 College expenses $0.0 Student loan interest $300.0 Child care expenses $0.0
Very High Income level $167,900 Wage and salary $147,000.0 Wage and salary of spouse $0.0 Social Security benefits $0.0 Pension $0.0 Dividend $3,800.0 Taxable interest $900.0 Tax-exempt interest $3,000.0 Business income $8,200.0 Capital gains $5,000.0 Employer-provided health benefits $5,400.0 Other $0.0   Mortgage interest $8,500.0 State & local income or sales tax payments $9,000.0 State & local real estate (property) tax payments $3,900.0 Charitable contributions $2,100.0 College expenses $0.0 Student loan interest $100.0 Child care expenses $0.0
Highest Income level $474,200 Wage and salary $311,900.0 Wage and salary of spouse $0.0 Social Security benefits $0.0 Pension $0.0 Dividend $20,900.0 Taxable interest $7,500.0 Tax-exempt interest $10,300.0 Business income $46,300.0 Capital gains $77,300.0 Employer-provided health benefits $2,900.0 Other $0.0   Mortgage interest $5,400.0 State & local income or sales tax payments $34,500.0 State & local real estate (property) tax payments $5,300.0 Charitable contributions $34,300.0 College expenses $0.0 Student loan interest $200.0 Child care expenses $0.0

Married, under age 65, no children

Income Expenses
Total income

Wage and salary

Wage and salary of spouse

Social Security benefits Pension Dividends Taxable interest Tax-exempt interest Business income Capital gains Employer-provided health benefits Other Mortgage interest State & local income or sales tax payments State & local real estate (property) tax payments Charitable contributions College expenses Student loan interest Child care expenses
For the principal taxpayer, all income from paid employment, including tips, bonuses, and the like. For the spouse of the taxpayer, all income from paid employment, including tips, bonuses, and the like. All benefits for retirees, survivors, and dependents. Taxable portion of payments during retirement from plans (pension, 401(k), etc.) tied to previous employment. Qualified dividends received. Enter nonqualified dividends as taxable interest income. Interest paid on savings accounts and other financial investments, other than tax-exempt interest. Interest on instruments such as municipal bonds that is exempt from the federal individual income tax. Net income from a sole proprietorship, partnership, S corporation, limited liability company, or other business. All net income will be treated as earned by the primary taxpayer for purposes of calculating self-employment payroll taxes. Gains on assets held for longer than one year. Enter short-term capital gains as taxable interest income. Health insurance premiums paid by employers (including any employee amount paid with pretax dollars). Income from all other taxable sources. Mortgage interest paid on primary residence. Income or sales tax payments (excluding property taxes) to state and local governments. Real estate (property) tax payments to state and local governments. Donations to charitable organizations or causes. Expenses for postsecondary education (e.g., tuition, textbooks, and school fees) Interest paid on student loans. Child care expenses for all children under age 13.
Low Income level $26,600 Wage and salary $22,700.0 Wage and salary of spouse $2,400.0 Social Security benefits $0.0 Pension $0.0 Dividend $200.0 Taxable interest $400.0 Tax-exempt interest $0.0 Business income $400.0 Capital gains $500.0 Employer-provided health benefits $4,900.0 Other $0.0   Mortgage interest $900.0 State & local income or sales tax payments $1,400.0 State & local real estate (property) tax payments $1,200.0 Charitable contributions $1,000.0 College expenses $0.0 Student loan interest $200.0 Child care expenses $0.0
Medium Income level $71,700 Wage and salary $54,600.0 Wage and salary of spouse $14,900.0 Social Security benefits $0.0 Pension $0.0 Dividend $200.0 Taxable interest $300.0 Tax-exempt interest $0.0 Business income $800.0 Capital gains $900.0 Employer-provided health benefits $10,700.0 Other $0.0   Mortgage interest $3,000.0 State & local income or sales tax payments $2,600.0 State & local real estate (property) tax payments $1,900.0 Charitable contributions $2,300.0 College expenses $0.0 Student loan interest $500.0 Child care expenses $0.0
High Income level $133,900 Wage and salary $101,500.0 Wage and salary of spouse $26,900.0 Social Security benefits $0.0 Pension $0.0 Dividend $800.0 Taxable interest $500.0 Tax-exempt interest $200.0 Business income $1,800.0 Capital gains $2,200.0 Employer-provided health benefits $11,600.0 Other $0.0   Mortgage interest $7,800.0 State & local income or sales tax payments $5,400.0 State & local real estate (property) tax payments $3,900.0 Charitable contributions $3,200.0 College expenses $0.0 Student loan interest $600.0 Child care expenses $0.0
Very High Income level $578,700 Wage and salary $330,700.0 Wage and salary of spouse $69,600.0 Social Security benefits $0.0 Pension $0.0 Dividend $11,000.0 Taxable interest $4,900.0 Tax-exempt interest $5,500.0 Business income $122,000.0 Capital gains $35,000.0 Employer-provided health benefits $10,500.0 Other $0.0   Mortgage interest $10,900.0 State & local income or sales tax payments $30,300.0 State & local real estate (property) tax payments $11,100.0 Charitable contributions $21,800.0 College expenses $0.0 Student loan interest $300.0 Child care expenses $0.0
Highest Income level $2,671,900 Wage and salary $979,900.0 Wage and salary of spouse $261,600.0 Social Security benefits $0.0 Pension $0.0 Dividend $337,200.0 Taxable interest $40,200.0 Tax-exempt interest $21,000.0 Business income $784,600.0 Capital gains $247,400.0 Employer-provided health benefits $9,100.0 Other $0.0   Mortgage interest $15,500.0 State & local income or sales tax payments $169,700.0 State & local real estate (property) tax payments $28,500.0 Charitable contributions $56,500.0 College expenses $0.0 Student loan interest $300.0 Child care expenses $0.0

Married, age 65 or over

Income Expenses
Total income

Wage and salary

Wage and salary of spouse

Social Security benefits Pension Dividends Taxable interest Tax-exempt interest Business income Capital gains Employer-provided health benefits Other Mortgage interest State & local income or sales tax payments State & local real estate (property) tax payments Charitable contributions College expenses Student loan interest Child care expenses
For the principal taxpayer, all income from paid employment, including tips, bonuses, and the like. For the spouse of the taxpayer, all income from paid employment, including tips, bonuses, and the like. All benefits for retirees, survivors, and dependents. Taxable portion of payments during retirement from plans (pension, 401(k), etc.) tied to previous employment. Qualified dividends received. Enter nonqualified dividends as taxable interest income. Interest paid on savings accounts and other financial investments, other than tax-exempt interest. Interest on instruments such as municipal bonds that is exempt from the federal individual income tax. Net income from a sole proprietorship, partnership, S corporation, limited liability company, or other business. All net income will be treated as earned by the primary taxpayer for purposes of calculating self-employment payroll taxes. Gains on assets held for longer than one year. Enter short-term capital gains as taxable interest income. Health insurance premiums paid by employers (including any employee amount paid with pretax dollars). Income from all other taxable sources. Mortgage interest paid on primary residence. Income or sales tax payments (excluding property taxes) to state and local governments. Real estate (property) tax payments to state and local governments. Donations to charitable organizations or causes. Expenses for postsecondary education (e.g., tuition, textbooks, and school fees) Interest paid on student loans. Child care expenses for all children under age 13.
Low Income level $40,400 Wage and salary $9,900.0 Wage and salary of spouse $500.0 Social Security benefits $26,300.0 Pension $2,800.0 Dividend $300.0 Taxable interest $400.0 Tax-exempt interest $0.0 Business income $0.0 Capital gains $200.0 Employer-provided health benefits $4,100.0 Other $0.0   Mortgage interest $200.0 State & local income or sales tax payments $1,200.0 State & local real estate (property) tax payments $1,600.0 Charitable contributions $800.0 College expenses $0.0 Student loan interest $400.0 Child care expenses $0.0
Medium Income level $73,000 Wage and salary $23,400.0 Wage and salary of spouse $1,800.0 Social Security benefits $25,000.0 Pension $17,200.0 Dividend $1,300.0 Taxable interest $500.0 Tax-exempt interest $200.0 Business income $200.0 Capital gains $3,400.0 Employer-provided health benefits $5,000.0 Other $0.0   Mortgage interest $2,700.0 State & local income or sales tax payments $1,800.0 State & local real estate (property) tax payments $3,200.0 Charitable contributions $2,300.0 College expenses $0.0 Student loan interest $100.0 Child care expenses $0.0
High Income level $139,700 Wage and salary $69,300.0 Wage and salary of spouse $4,100.0 Social Security benefits $16,600.0 Pension $43,900.0 Dividend $1,900.0 Taxable interest $600.0 Tax-exempt interest $600.0 Business income $1,200.0 Capital gains $1,500.0 Employer-provided health benefits $6,500.0 Other $0.0   Mortgage interest $4,200.0 State & local income or sales tax payments $4,400.0 State & local real estate (property) tax payments $4,100.0 Charitable contributions $4,800.0 College expenses $0.0 Student loan interest $100.0 Child care expenses $0.0
Very High Income level $921,300 Wage and salary $180,000.0 Wage and salary of spouse $4,100.0 Social Security benefits $34,300.0 Pension $484,200.0 Dividend $15,000.0 Taxable interest $6,100.0 Tax-exempt interest $5,400.0 Business income $124,700.0 Capital gains $67,500.0 Employer-provided health benefits $5,100.0 Other $0.0   Mortgage interest $19,000.0 State & local income or sales tax payments $28,300.0 State & local real estate (property) tax payments $12,000.0 Charitable contributions $17,700.0 College expenses $0.0 Student loan interest $800.0 Child care expenses $0.0
Highest Income level $3,934,800 Wage and salary $983,300.0 Wage and salary of spouse $18,100.0 Social Security benefits $18,000.0 Pension $684,300.0 Dividend $104,000.0 Taxable interest $85,400.0 Tax-exempt interest $81,800.0 Business income $1,407,200.0 Capital gains $552,700.0 Employer-provided health benefits $4,700.0 Other $0.0   Mortgage interest $13,900.0 State & local income or sales tax payments $132,000.0 State & local real estate (property) tax payments $32,600.0 Charitable contributions $160,400.0 College expenses $0.0 Student loan interest $400.0 Child care expenses $0.0

Married, two children: one under age 13, one ages 13 to 16

Income Expenses
Total income

Wage and salary

Wage and salary of spouse

Social Security benefits Pension Dividends Taxable interest Tax-exempt interest Business income Capital gains Employer-provided health benefits Other Mortgage interest State & local income or sales tax payments State & local real estate (property) tax payments Charitable contributions College expenses Student loan interest Child care expenses
For the principal taxpayer, all income from paid employment, including tips, bonuses, and the like. For the spouse of the taxpayer, all income from paid employment, including tips, bonuses, and the like. All benefits for retirees, survivors, and dependents. Taxable portion of payments during retirement from plans (pension, 401(k), etc.) tied to previous employment. Qualified dividends received. Enter nonqualified dividends as taxable interest income. Interest paid on savings accounts and other financial investments, other than tax-exempt interest. Interest on instruments such as municipal bonds that is exempt from the federal individual income tax. Net income from a sole proprietorship, partnership, S corporation, limited liability company, or other business. All net income will be treated as earned by the primary taxpayer for purposes of calculating self-employment payroll taxes. Gains on assets held for longer than one year. Enter short-term capital gains as taxable interest income. Health insurance premiums paid by employers (including any employee amount paid with pretax dollars). Income from all other taxable sources. Mortgage interest paid on primary residence. Income or sales tax payments (excluding property taxes) to state and local governments. Real estate (property) tax payments to state and local governments. Donations to charitable organizations or causes. Expenses for postsecondary education (e.g., tuition, textbooks, and school fees) Interest paid on student loans. Child care expenses for all children under age 13.
Low Income level $36,000 Wage and salary $30,300.0 Wage and salary of spouse $3,700.0 Social Security benefits $0.0 Pension $0.0 Dividend $100.0 Taxable interest $500.0 Tax-exempt interest $100.0 Business income $300.0 Capital gains $1,000.0 Employer-provided health benefits $6,900.0 Other $0.0   Mortgage interest $1,400.0 State & local income or sales tax payments $2,000.0 State & local real estate (property) tax payments $1,500.0 Charitable contributions $1,000.0 College expenses $0.0 Student loan interest $300.0 Child care expenses $300.0
Medium Income level $82,500 Wage and salary $64,400.0 Wage and salary of spouse $16,600.0 Social Security benefits $0.0 Pension $0.0 Dividend $200.0 Taxable interest $200.0 Tax-exempt interest $0.0 Business income $500.0 Capital gains $600.0 Employer-provided health benefits $14,000.0 Other $0.0   Mortgage interest $4,400.0 State & local income or sales tax payments $3,000.0 State & local real estate (property) tax payments $2,200.0 Charitable contributions $1,800.0 College expenses $0.0 Student loan interest $500.0 Child care expenses $600.0
High Income level $151,200 Wage and salary $109,300.0 Wage and salary of spouse $33,500.0 Social Security benefits $0.0 Pension $0.0 Dividend $600.0 Taxable interest $300.0 Tax-exempt interest $0.0 Business income $6,100.0 Capital gains $1,400.0 Employer-provided health benefits $15,400.0 Other $0.0   Mortgage interest $9,100.0 State & local income or sales tax payments $6,500.0 State & local real estate (property) tax payments $5,000.0 Charitable contributions $3,600.0 College expenses $0.0 Student loan interest $500.0 Child care expenses $900.0
Very High Income level $880,800 Wage and salary $518,300.0 Wage and salary of spouse $109,100.0 Social Security benefits $0.0 Pension $0.0 Dividend $9,500.0 Taxable interest $4,300.0 Tax-exempt interest $3,100.0 Business income $207,300.0 Capital gains $29,200.0 Employer-provided health benefits $15,200.0 Other $0.0   Mortgage interest $18,200.0 State & local income or sales tax payments $54,300.0 State & local real estate (property) tax payments $14,500.0 Charitable contributions $19,500.0 College expenses $0.0 Student loan interest $500.0 Child care expenses $300.0
Highest Income level $4,479,000 Wage and salary $1,653,000.0 Wage and salary of spouse $293,100.0 Social Security benefits $0.0 Pension $0.0 Dividend $119,300.0 Taxable interest $67,000.0 Tax-exempt interest $28,600.0 Business income $1,803,200.0 Capital gains $514,800.0 Employer-provided health benefits $13,400.0 Other $0.0   Mortgage interest $15,100.0 State & local income or sales tax payments $301,100.0 State & local real estate (property) tax payments $33,100.0 Charitable contributions $159,500.0 College expenses $0.0 Student loan interest $500.0 Child care expenses $300.0

Married, two children: one age 17, one over age 17 in college

Income Expenses
Total income

Wage and salary

Wage and salary of spouse

Social Security benefits Pension Dividends Taxable interest Tax-exempt interest Business income Capital gains Employer-provided health benefits Other Mortgage interest State & local income or sales tax payments State & local real estate (property) tax payments Charitable contributions College expenses Student loan interest Child care expenses
For the principal taxpayer, all income from paid employment, including tips, bonuses, and the like. For the spouse of the taxpayer, all income from paid employment, including tips, bonuses, and the like. All benefits for retirees, survivors, and dependents. Taxable portion of payments during retirement from plans (pension, 401(k), etc.) tied to previous employment. Qualified dividends received. Enter nonqualified dividends as taxable interest income. Interest paid on savings accounts and other financial investments, other than tax-exempt interest. Interest on instruments such as municipal bonds that is exempt from the federal individual income tax. Net income from a sole proprietorship, partnership, S corporation, limited liability company, or other business. All net income will be treated as earned by the primary taxpayer for purposes of calculating self-employment payroll taxes. Gains on assets held for longer than one year. Enter short-term capital gains as taxable interest income. Health insurance premiums paid by employers (including any employee amount paid with pretax dollars). Income from all other taxable sources. Mortgage interest paid on primary residence. Income or sales tax payments (excluding property taxes) to state and local governments. Real estate (property) tax payments to state and local governments. Donations to charitable organizations or causes. Expenses for postsecondary education (e.g., tuition, textbooks, and school fees) Interest paid on student loans. Child care expenses for all children under age 13.
Low Income level $36,000 Wage and salary $30,300.0 Wage and salary of spouse $3,700.0 Social Security benefits $0.0 Pension $0.0 Dividend $100.0 Taxable interest $500.0 Tax-exempt interest $100.0 Business income $300.0 Capital gains $1,000.0 Employer-provided health benefits $6,900.0 Other $0.0   Mortgage interest $1,400.0 State & local income or sales tax payments $2,000.0 State & local real estate (property) tax payments $1,500.0 Charitable contributions $1,000.0 College expenses $2,600.0 Student loan interest $300.0 Child care expenses $300.0
Medium Income level $82,500 Wage and salary $64,400.0 Wage and salary of spouse $16,600.0 Social Security benefits $0.0 Pension $0.0 Dividend $200.0 Taxable interest $200.0 Tax-exempt interest $0.0 Business income $500.0 Capital gains $600.0 Employer-provided health benefits $14,000.0 Other $0.0   Mortgage interest $4,400.0 State & local income or sales tax payments $3,000.0 State & local real estate (property) tax payments $2,200.0 Charitable contributions $1,800.0 College expenses $2,900.0 Student loan interest $500.0 Child care expenses $600.0
High Income level $151,200 Wage and salary $109,300.0 Wage and salary of spouse $33,500.0 Social Security benefits $0.0 Pension $0.0 Dividend $600.0 Taxable interest $300.0 Tax-exempt interest $0.0 Business income $6,100.0 Capital gains $1,400.0 Employer-provided health benefits $15,400.0 Other $0.0   Mortgage interest $9,100.0 State & local income or sales tax payments $6,500.0 State & local real estate (property) tax payments $5,000.0 Charitable contributions $3,600.0 College expenses $4,200.0 Student loan interest $500.0 Child care expenses $900.0
Very High Income level $880,800 Wage and salary $518,300.0 Wage and salary of spouse $109,100.0 Social Security benefits $0.0 Pension $0.0 Dividend $9,500.0 Taxable interest $4,300.0 Tax-exempt interest $3,100.0 Business income $207,300.0 Capital gains $29,200.0 Employer-provided health benefits $15,200.0 Other $0.0   Mortgage interest $18,200.0 State & local income or sales tax payments $54,300.0 State & local real estate (property) tax payments $14,500.0 Charitable contributions $19,500.0 College expenses $8,200.0 Student loan interest $500.0 Child care expenses $300.0
Highest Income level $4,479,000 Wage and salary $1,653,000.0 Wage and salary of spouse $293,100.0 Social Security benefits $0.0 Pension $0.0 Dividend $119,300.0 Taxable interest $67,000.0 Tax-exempt interest $28,600.0 Business income $1,803,200.0 Capital gains $514,800.0 Employer-provided health benefits $13,400.0 Other $0.0   Mortgage interest $15,100.0 State & local income or sales tax payments $301,100.0 State & local real estate (property) tax payments $33,100.0 Charitable contributions $159,500.0 College expenses $2,200.0 Student loan interest $500.0 Child care expenses $300.0