MN joint 2025 20Kpwages 10Kswages 7Kintrec 70Krentpaid

[feenberg]

See http://taxsim.nber.org/out2psl/939

I think the main difference is that TA allows a $2,240 refundable property tax (really renter's) credit that PE does not.

[PavelMakarchuk]

Walking Minn. Stat. § 290.0693 + Form M1RENT for this filer (joint, fed AGI $37,433, rent $71,005):

• M1RENT Line 10 household income: $37,433 ✓
• Line 11 rent: $71,005 ✓
• Line 12 rent × 17% (rent constituting property taxes): $12,071 ✓ matches TaxAct
• Line 13 lookup in renter's credit table: $2,240 ✓ matches TaxAct

PE-US implements the formula identically — mn_renters_credit_household_income returns $37,433, mn_rent_constituting_property_taxes returns $12,071 — but mn_renters_credit returns $0 because mn_renters_credit_qualifying_crp defaults to False.

Per § 290.0693 subd. 2 ("An individual is allowed a credit … equal to the amount that rent constituting property taxes exceeds [the income threshold]") and subd. 9 (which lists "proof of eligibility … including but not limited to amount of rent paid, name and address of owner or managing agent"), the Certificate of Rent Paid is the documentation form, not a statutory eligibility gate. Subd. 4 puts the CRP obligation on landlords, not renters.

So for a TAXSIM input with rentpaid > 0 in MN, the statutory expectation is that the credit applies. Forcing mn_renters_credit_qualifying_crp = True in a direct PE-US sim returns exactly $2,240 — matching TaxAct.

Could the fix be a PE-taxsim mapping addition: when rentpaid > 0 and state is MN, default mn_renters_credit_qualifying_crp = True? That would close the $2,240 gap on this and similar MN-with-rent records without changing PE-US's general (more conservative) default for non-TAXSIM users.

PE-US references: mn_renters_credit.py, mn_renters_credit_eligible.py.

[feenberg]

If you are asking me, setting mn_renters_credit_qualifying_crp to true seems right, but I am not qualified to answer this qestion since I don't look at your code. It would match the code in Taxsim, though.

[PavelMakarchuk]

setting mn_renters_credit_qualifying_crp to true seems right

Great, will draft the PE-taxsim mapping change. When rentpaid > 0 and state == MN, the situation will set mn_renters_credit_qualifying_crp = True (matching TAXSIM's treatment + the statutory eligibility under § 290.0693, where the CRP is documentation rather than a substantive eligibility gate).

Will follow up with a PR.