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Estimating 2014 JCT count/amount targets for nonitemizers? (2014 PUF)
I'm currently working on adapting TaxData for use with the 2014 PUF file.
The primary data-related obstacle I'm facing is in regards the use of 2011 JCT to impute itemized expense amounts to nonitemizers based upon the JCX-75-15 in the script titled "impute_itmexp.py" for my 2014 PUF. The JCT has never provided an update to these targets beyond 2011.
Below are the JCT 2011 targets that I'd like to estimate for 2014:
Since I do not have access to a 2011 PUF file, can someone infer for me what the rough JCT replacement values for 2014 would be? Or, alternatively, point me towards an approach for backing out the underlying formulas so I can adjust these JCT values on my end?