In the 0.778.0 version, AR itemized deductions for a married couple are allocated in proportion to head and spouse AGI when they are filing separately, PEUS does this but fails to round the allocation fraction to the nearest whole percent as required by the following instructions:
TAXSIM35 does do the required rounding, and therefore, there are a number of tax differences in the k21 sample.
In the 0.778.0 version, AR itemized deductions for a married couple are allocated in proportion to head and spouse AGI when they are filing separately, PEUS does this but fails to round the allocation fraction to the nearest whole percent as required by the following instructions:
TAXSIM35 does do the required rounding, and therefore, there are a number of tax differences in the k21 sample.