This repository contains all working files for a project to develop a general-purpose validated microdata file for use in PolicyEngine-US and Tax-Calculator. The development will proceed in several phases.

In order to use the code in this repository, you need to license the 2015 PUF from IRS/SOI. Once you have done that, you will have two CSV-formatted files from IRS/SOI: puf_2015.csv and demographics_2015.csv.

To generate the TMD files from the PUF files, do this:

1. Copy the two 2015 PUF files to the tmd/storage/input folder
2. Run make data in the repository's top-level folder

The make data command creates and tests the three tmd*csv* data files, which are located in the tmd/storage/output folder. Read this documentation on how to use these three files with Tax-Calculator. Also, you can look at the tests in this repository to see Python code that uses the TMD files with Tax-Calculator.

To assess, review the data examination results that compare federal agency tax microsimulation estimates for 2023 and 2026 with those generated using the national microdata files created in each project phase:

• phase 1 results
• phase 2 results
• phase 3 results
• phase 4+ results

2022 TMD estimates have also been compared with IRS/SOI data on actual income tax returns for 2022 in this document.