MaxGhenis · Oct 11, 2026 · Oct 11, 2026
diff --git a/changelog.d/fill-soi-uprating-gaps.fixed.md b/changelog.d/fill-soi-uprating-gaps.fixed.md
@@ -0,0 +1 @@
+Fill the IRS Statistics of Income uprating series with Publication 1304 Table 1.4 and 1.4A actuals for every year from 2015 to their last value, and the Social Security cost-of-living index with third-quarter CPI-W for 2015 to 2021. Each series held its 2015 value through the gap, so inputs dated in or before it were uprated past it by the wrong factor. Also corrects values keyed to the wrong tax year or misread from the table (partnership and S corporation income, Social Security benefits, farm rental income), restates rounded totals exactly, and replaces the short-term capital gains placeholder with SOI net short-term capital gain, the counterpart of the long-term series.
diff --git a/policyengine_us/parameters/calibration/gov/irs/soi/alimony_income.yaml b/policyengine_us/parameters/calibration/gov/irs/soi/alimony_income.yaml
@@ -1,11 +1,31 @@
 description: Total alimony income.
 values:
-  2015-01-01: 10_077_088_000
+  # IRS SOI Publication 1304 Table 1.4, all returns: alimony received. Amounts
+  # are published in thousands of dollars. Each value is for the tax year of
+  # its date.
+  2015-01-01: 10_077_086_000
+  2016-01-01: 10_468_433_000
+  2017-01-01: 10_381_660_000
+  2018-01-01: 11_271_656_000
+  2019-01-01: 10_810_673_000
+  2020-01-01: 9_659_488_000
   2021-01-01: 8_507_104_000
 metadata:
   unit: currency-USD
   label: SOI alimony income
   uprating: calibration.gov.cbo.income_by_source.adjusted_gross_income
   reference:
-    - title: IRS SOI Tax Stats - Individual Statistical Tables by Size of Adjusted Gross Income
-      href: https://www.irs.gov/statistics/soi-tax-stats-individual-statistical-tables-by-size-of-adjusted-gross-income
+    - title: IRS SOI Tax Stats - Publication 1304 Table 1.4, tax year 2015, alimony received
+      href: https://www.irs.gov/pub/irs-soi/15in14ar.xls
+    - title: IRS SOI Tax Stats - Publication 1304 Table 1.4, tax year 2016, alimony received
+      href: https://www.irs.gov/pub/irs-soi/16in14ar.xls
+    - title: IRS SOI Tax Stats - Publication 1304 Table 1.4, tax year 2017, alimony received
+      href: https://www.irs.gov/pub/irs-soi/17in14ar.xls
+    - title: IRS SOI Tax Stats - Publication 1304 Table 1.4, tax year 2018, alimony received
+      href: https://www.irs.gov/pub/irs-soi/18in14ar.xls
+    - title: IRS SOI Tax Stats - Publication 1304 Table 1.4, tax year 2019, alimony received
+      href: https://www.irs.gov/pub/irs-soi/19in14ar.xls
+    - title: IRS SOI Tax Stats - Publication 1304 Table 1.4, tax year 2020, alimony received
+      href: https://www.irs.gov/pub/irs-soi/20in14ar.xls
+    - title: IRS SOI Tax Stats - Publication 1304 Table 1.4, tax year 2021, alimony received
+      href: https://www.irs.gov/pub/irs-soi/21in14ar.xls
diff --git a/policyengine_us/parameters/calibration/gov/irs/soi/employment_income.yaml b/policyengine_us/parameters/calibration/gov/irs/soi/employment_income.yaml
@@ -1,12 +1,31 @@
 description: Total employment income.
 values:
+  # IRS SOI Publication 1304 Table 1.4, all returns: salaries and wages.
+  # Amounts are published in thousands of dollars. Each value is for the tax
+  # year of its date.
   2015-01-01: 7_112_222_959_000
+  2016-01-01: 7_217_425_529_000
+  2017-01-01: 7_577_563_943_000
+  2018-01-01: 7_907_550_652_000
+  2019-01-01: 8_273_071_046_000
   2020-01-01: 8_416_495_535_000
   2021-01-01: 9_022_352_941_000
 metadata:
   unit: currency-USD
   label: SOI employment income
   uprating: calibration.gov.cbo.income_by_source.employment_income
   reference:
-    - title: IRS SOI Tax Stats - Individual Statistical Tables by Size of Adjusted Gross Income
-      href: https://www.irs.gov/statistics/soi-tax-stats-individual-statistical-tables-by-size-of-adjusted-gross-income
+    - title: IRS SOI Tax Stats - Publication 1304 Table 1.4, tax year 2015, salaries and wages
+      href: https://www.irs.gov/pub/irs-soi/15in14ar.xls
+    - title: IRS SOI Tax Stats - Publication 1304 Table 1.4, tax year 2016, salaries and wages
+      href: https://www.irs.gov/pub/irs-soi/16in14ar.xls
+    - title: IRS SOI Tax Stats - Publication 1304 Table 1.4, tax year 2017, salaries and wages
+      href: https://www.irs.gov/pub/irs-soi/17in14ar.xls
+    - title: IRS SOI Tax Stats - Publication 1304 Table 1.4, tax year 2018, salaries and wages
+      href: https://www.irs.gov/pub/irs-soi/18in14ar.xls
+    - title: IRS SOI Tax Stats - Publication 1304 Table 1.4, tax year 2019, salaries and wages
+      href: https://www.irs.gov/pub/irs-soi/19in14ar.xls
+    - title: IRS SOI Tax Stats - Publication 1304 Table 1.4, tax year 2020, salaries and wages
+      href: https://www.irs.gov/pub/irs-soi/20in14ar.xls
+    - title: IRS SOI Tax Stats - Publication 1304 Table 1.4, tax year 2021, salaries and wages
+      href: https://www.irs.gov/pub/irs-soi/21in14ar.xls
diff --git a/policyengine_us/parameters/calibration/gov/irs/soi/farm_income.yaml b/policyengine_us/parameters/calibration/gov/irs/soi/farm_income.yaml
@@ -1,11 +1,31 @@
 description: Total farm income.
 values:
-  2015-01-01: -13_963_784_000 # Net income subtract net loss
-  2021-01-01: -26_141_944_000 # Net income subtract net loss
+  # IRS SOI Publication 1304 Table 1.4, all returns: farm net income less farm
+  # net loss. Amounts are published in thousands of dollars. Each value is for
+  # the tax year of its date.
+  2015-01-01: -13_963_784_000
+  2016-01-01: -17_666_030_000
+  2017-01-01: -19_166_242_000
+  2018-01-01: -23_395_195_000
+  2019-01-01: -23_797_084_000
+  2020-01-01: -21_864_139_000
+  2021-01-01: -26_141_944_000
 metadata:
   unit: currency-USD
   label: SOI farm income
   uprating: calibration.gov.cbo.income_by_source.adjusted_gross_income
   reference:
-    - title: IRS SOI Tax Stats - Individual Statistical Tables by Size of Adjusted Gross Income
-      href: https://www.irs.gov/statistics/soi-tax-stats-individual-statistical-tables-by-size-of-adjusted-gross-income
+    - title: IRS SOI Tax Stats - Publication 1304 Table 1.4, tax year 2015, farm net income and net loss
+      href: https://www.irs.gov/pub/irs-soi/15in14ar.xls
+    - title: IRS SOI Tax Stats - Publication 1304 Table 1.4, tax year 2016, farm net income and net loss
+      href: https://www.irs.gov/pub/irs-soi/16in14ar.xls
+    - title: IRS SOI Tax Stats - Publication 1304 Table 1.4, tax year 2017, farm net income and net loss
+      href: https://www.irs.gov/pub/irs-soi/17in14ar.xls
+    - title: IRS SOI Tax Stats - Publication 1304 Table 1.4, tax year 2018, farm net income and net loss
+      href: https://www.irs.gov/pub/irs-soi/18in14ar.xls
+    - title: IRS SOI Tax Stats - Publication 1304 Table 1.4, tax year 2019, farm net income and net loss
+      href: https://www.irs.gov/pub/irs-soi/19in14ar.xls
+    - title: IRS SOI Tax Stats - Publication 1304 Table 1.4, tax year 2020, farm net income and net loss
+      href: https://www.irs.gov/pub/irs-soi/20in14ar.xls
+    - title: IRS SOI Tax Stats - Publication 1304 Table 1.4, tax year 2021, farm net income and net loss
+      href: https://www.irs.gov/pub/irs-soi/21in14ar.xls
diff --git a/policyengine_us/parameters/calibration/gov/irs/soi/farm_rent_income.yaml b/policyengine_us/parameters/calibration/gov/irs/soi/farm_rent_income.yaml
@@ -1,11 +1,31 @@
 description: Total farm rental income.
 values:
-  2015-01-01: 4_494_377_000 # Net income subtract net loss
-  2021-01-01: 6_114_025_000 # Net income subtract net loss
+  # IRS SOI Publication 1304 Table 1.4, all returns: farm rental net income
+  # less farm rental net loss. Amounts are published in thousands of dollars.
+  # Each value is for the tax year of its date.
+  2015-01-01: 4_494_377_000
+  2016-01-01: 4_146_658_000
+  2017-01-01: 3_850_104_000
+  2018-01-01: 4_354_843_000
+  2019-01-01: 4_494_333_000
+  2020-01-01: 4_893_181_000
+  2021-01-01: 5_555_955_000
 metadata:
   unit: currency-USD
   label: SOI farm rental income
   uprating: calibration.gov.cbo.income_by_source.adjusted_gross_income
   reference:
-    - title: IRS SOI Tax Stats - Individual Statistical Tables by Size of Adjusted Gross Income
-      href: https://www.irs.gov/statistics/soi-tax-stats-individual-statistical-tables-by-size-of-adjusted-gross-income
+    - title: IRS SOI Tax Stats - Publication 1304 Table 1.4, tax year 2015, farm rental net income and net loss
+      href: https://www.irs.gov/pub/irs-soi/15in14ar.xls
+    - title: IRS SOI Tax Stats - Publication 1304 Table 1.4, tax year 2016, farm rental net income and net loss
+      href: https://www.irs.gov/pub/irs-soi/16in14ar.xls
+    - title: IRS SOI Tax Stats - Publication 1304 Table 1.4, tax year 2017, farm rental net income and net loss
+      href: https://www.irs.gov/pub/irs-soi/17in14ar.xls
+    - title: IRS SOI Tax Stats - Publication 1304 Table 1.4, tax year 2018, farm rental net income and net loss
+      href: https://www.irs.gov/pub/irs-soi/18in14ar.xls
+    - title: IRS SOI Tax Stats - Publication 1304 Table 1.4, tax year 2019, farm rental net income and net loss
+      href: https://www.irs.gov/pub/irs-soi/19in14ar.xls
+    - title: IRS SOI Tax Stats - Publication 1304 Table 1.4, tax year 2020, farm rental net income and net loss
+      href: https://www.irs.gov/pub/irs-soi/20in14ar.xls
+    - title: IRS SOI Tax Stats - Publication 1304 Table 1.4, tax year 2021, farm rental net income and net loss
+      href: https://www.irs.gov/pub/irs-soi/21in14ar.xls
diff --git a/policyengine_us/parameters/calibration/gov/irs/soi/long_term_capital_gains.yaml b/policyengine_us/parameters/calibration/gov/irs/soi/long_term_capital_gains.yaml
@@ -1,12 +1,37 @@
 description: Total long-term capital gains.
 values:
+  # IRS SOI Publication 1304 Table 1.4A, all returns: net long-term capital
+  # gain. Amounts are published in thousands of dollars. Each value is for the
+  # tax year of its date.
   2015-01-01: 733_313_255_000
+  2016-01-01: 634_770_066_000
+  2017-01-01: 841_131_872_000
+  2018-01-01: 951_249_403_000
+  2019-01-01: 849_406_787_000
   2020-01-01: 1_063_500_316_000
+  2021-01-01: 1_922_391_473_000
+  2022-01-01: 1_351_166_751_000
   2023-01-01: 971_279_947_000
 metadata:
   unit: currency-USD
   label: SOI long-term capital gains
   uprating: calibration.gov.cbo.income_by_source.net_capital_gain
   reference:
-    - title: IRS SOI Tax Stats - Publication 1304 Table 1.4A
-      href: https://www.irs.gov/statistics/soi-tax-stats-individual-income-tax-returns-complete-report-publication-1304-basic-tables-part-1
+    - title: IRS SOI Tax Stats - Publication 1304 Table 1.4A, tax year 2015, net long-term capital gain
+      href: https://www.irs.gov/pub/irs-soi/15in14acg.xls
+    - title: IRS SOI Tax Stats - Publication 1304 Table 1.4A, tax year 2016, net long-term capital gain
+      href: https://www.irs.gov/pub/irs-soi/16in14acg.xls
+    - title: IRS SOI Tax Stats - Publication 1304 Table 1.4A, tax year 2017, net long-term capital gain
+      href: https://www.irs.gov/pub/irs-soi/17in14acg.xls
+    - title: IRS SOI Tax Stats - Publication 1304 Table 1.4A, tax year 2018, net long-term capital gain
+      href: https://www.irs.gov/pub/irs-soi/18in14acg.xls
+    - title: IRS SOI Tax Stats - Publication 1304 Table 1.4A, tax year 2019, net long-term capital gain
+      href: https://www.irs.gov/pub/irs-soi/19in14acg.xls
+    - title: IRS SOI Tax Stats - Publication 1304 Table 1.4A, tax year 2020, net long-term capital gain
+      href: https://www.irs.gov/pub/irs-soi/20in14acg.xls
+    - title: IRS SOI Tax Stats - Publication 1304 Table 1.4A, tax year 2021, net long-term capital gain
+      href: https://www.irs.gov/pub/irs-soi/21in14acg.xls
+    - title: IRS SOI Tax Stats - Publication 1304 Table 1.4A, tax year 2022, net long-term capital gain
+      href: https://www.irs.gov/pub/irs-soi/22in14acg.xls
+    - title: IRS SOI Tax Stats - Publication 1304 Table 1.4A, tax year 2023, net long-term capital gain
+      href: https://www.irs.gov/pub/irs-soi/23in14acg.xls
diff --git a/policyengine_us/parameters/calibration/gov/irs/soi/non_qualified_dividend_income.yaml b/policyengine_us/parameters/calibration/gov/irs/soi/non_qualified_dividend_income.yaml
@@ -1,11 +1,28 @@
 description: Total non-qualified dividend income.
 values:
+  # IRS SOI Publication 1304 Table 1.4, all returns: ordinary dividends less
+  # qualified dividends. Amounts are published in thousands of dollars. Each
+  # value is for the tax year of its date.
   2015-01-01: 57_064_932_000
+  2016-01-01: 52_031_360_000
+  2017-01-01: 65_489_076_000
+  2018-01-01: 77_324_260_000
+  2019-01-01: 83_600_037_000
   2020-01-01: 67_632_347_000
 metadata:
   unit: currency-USD
   label: SOI non-qualified dividend income
   uprating: calibration.gov.cbo.income_by_source.qualified_dividend_income
   reference:
-    - title: IRS SOI Tax Stats - Individual Statistical Tables by Size of Adjusted Gross Income
-      href: https://www.irs.gov/statistics/soi-tax-stats-individual-statistical-tables-by-size-of-adjusted-gross-income
+    - title: IRS SOI Tax Stats - Publication 1304 Table 1.4, tax year 2015, ordinary dividends and qualified dividends
+      href: https://www.irs.gov/pub/irs-soi/15in14ar.xls
+    - title: IRS SOI Tax Stats - Publication 1304 Table 1.4, tax year 2016, ordinary dividends and qualified dividends
+      href: https://www.irs.gov/pub/irs-soi/16in14ar.xls
+    - title: IRS SOI Tax Stats - Publication 1304 Table 1.4, tax year 2017, ordinary dividends and qualified dividends
+      href: https://www.irs.gov/pub/irs-soi/17in14ar.xls
+    - title: IRS SOI Tax Stats - Publication 1304 Table 1.4, tax year 2018, ordinary dividends and qualified dividends
+      href: https://www.irs.gov/pub/irs-soi/18in14ar.xls
+    - title: IRS SOI Tax Stats - Publication 1304 Table 1.4, tax year 2019, ordinary dividends and qualified dividends
+      href: https://www.irs.gov/pub/irs-soi/19in14ar.xls
+    - title: IRS SOI Tax Stats - Publication 1304 Table 1.4, tax year 2020, ordinary dividends and qualified dividends
+      href: https://www.irs.gov/pub/irs-soi/20in14ar.xls
diff --git a/policyengine_us/parameters/calibration/gov/irs/soi/partnership_s_corp_income.yaml b/policyengine_us/parameters/calibration/gov/irs/soi/partnership_s_corp_income.yaml
@@ -1,11 +1,35 @@
 description: Total partnership and S-corp income.
 values:
-  2015-01-01: 629_000_000_000
-  2022-01-01: 976_000_000_000
+  # IRS SOI Publication 1304 Table 1.4, all returns: partnership and S
+  # corporation net income less net loss (reported separately for partnerships
+  # and S corporations from tax year 2021). Amounts are published in thousands
+  # of dollars. Each value is for the tax year of its date.
+  2015-01-01: 629_004_575_000
+  2016-01-01: 628_665_507_000
+  2017-01-01: 680_279_745_000
+  2018-01-01: 683_316_291_000
+  2019-01-01: 677_154_341_000
+  2020-01-01: 707_431_779_000
+  2021-01-01: 975_656_401_000
+  2022-01-01: 1_031_207_920_000
 metadata:
   unit: currency-USD
   label: SOI partnership and S-corp income
   uprating: calibration.gov.cbo.income_by_source.self_employment_income
   reference:
-    - title: IRS SOI Tax Stats - Individual Statistical Tables by Size of Adjusted Gross Income
-      href: https://www.irs.gov/statistics/soi-tax-stats-individual-statistical-tables-by-size-of-adjusted-gross-income
+    - title: IRS SOI Tax Stats - Publication 1304 Table 1.4, tax year 2015, partnership and S corporation net income and net loss
+      href: https://www.irs.gov/pub/irs-soi/15in14ar.xls
+    - title: IRS SOI Tax Stats - Publication 1304 Table 1.4, tax year 2016, partnership and S corporation net income and net loss
+      href: https://www.irs.gov/pub/irs-soi/16in14ar.xls
+    - title: IRS SOI Tax Stats - Publication 1304 Table 1.4, tax year 2017, partnership and S corporation net income and net loss
+      href: https://www.irs.gov/pub/irs-soi/17in14ar.xls
+    - title: IRS SOI Tax Stats - Publication 1304 Table 1.4, tax year 2018, partnership and S corporation net income and net loss
+      href: https://www.irs.gov/pub/irs-soi/18in14ar.xls
+    - title: IRS SOI Tax Stats - Publication 1304 Table 1.4, tax year 2019, partnership and S corporation net income and net loss
+      href: https://www.irs.gov/pub/irs-soi/19in14ar.xls
+    - title: IRS SOI Tax Stats - Publication 1304 Table 1.4, tax year 2020, partnership and S corporation net income and net loss
+      href: https://www.irs.gov/pub/irs-soi/20in14ar.xls
+    - title: IRS SOI Tax Stats - Publication 1304 Table 1.4, tax year 2021, partnership and S corporation net income and net loss
+      href: https://www.irs.gov/pub/irs-soi/21in14ar.xls
+    - title: IRS SOI Tax Stats - Publication 1304 Table 1.4, tax year 2022, partnership and S corporation net income and net loss
+      href: https://www.irs.gov/pub/irs-soi/22in14ar.xls
diff --git a/policyengine_us/parameters/calibration/gov/irs/soi/qualified_dividend_income.yaml b/policyengine_us/parameters/calibration/gov/irs/soi/qualified_dividend_income.yaml
@@ -1,11 +1,28 @@
 description: Total qualified dividend income.
 values:
+  # IRS SOI Publication 1304 Table 1.4, all returns: qualified dividends.
+  # Amounts are published in thousands of dollars. Each value is for the tax
+  # year of its date.
   2015-01-01: 203_187_788_000
+  2016-01-01: 202_033_967_000
+  2017-01-01: 216_846_966_000
+  2018-01-01: 243_746_121_000
+  2019-01-01: 248_190_601_000
   2020-01-01: 260_244_440_000
 metadata:
   unit: currency-USD
   label: SOI qualified dividend income
   uprating: calibration.gov.cbo.income_by_source.qualified_dividend_income
   reference:
-    - title: IRS SOI Tax Stats - Individual Statistical Tables by Size of Adjusted Gross Income
-      href: https://www.irs.gov/statistics/soi-tax-stats-individual-statistical-tables-by-size-of-adjusted-gross-income
+    - title: IRS SOI Tax Stats - Publication 1304 Table 1.4, tax year 2015, qualified dividends
+      href: https://www.irs.gov/pub/irs-soi/15in14ar.xls
+    - title: IRS SOI Tax Stats - Publication 1304 Table 1.4, tax year 2016, qualified dividends
+      href: https://www.irs.gov/pub/irs-soi/16in14ar.xls
+    - title: IRS SOI Tax Stats - Publication 1304 Table 1.4, tax year 2017, qualified dividends
+      href: https://www.irs.gov/pub/irs-soi/17in14ar.xls
+    - title: IRS SOI Tax Stats - Publication 1304 Table 1.4, tax year 2018, qualified dividends
+      href: https://www.irs.gov/pub/irs-soi/18in14ar.xls
+    - title: IRS SOI Tax Stats - Publication 1304 Table 1.4, tax year 2019, qualified dividends
+      href: https://www.irs.gov/pub/irs-soi/19in14ar.xls
+    - title: IRS SOI Tax Stats - Publication 1304 Table 1.4, tax year 2020, qualified dividends
+      href: https://www.irs.gov/pub/irs-soi/20in14ar.xls
diff --git a/policyengine_us/parameters/calibration/gov/irs/soi/rental_income.yaml b/policyengine_us/parameters/calibration/gov/irs/soi/rental_income.yaml
@@ -1,11 +1,32 @@
 description: Total rental/royalty net income.
 values:
-  2015-01-01: 47_000_000_000
-  2021-01-01: 46_000_000_000
+  # IRS SOI Publication 1304 Table 1.4, all returns: rent and royalty net
+  # income less rent and royalty net loss (rent loss includes nondeductible
+  # loss). Amounts are published in thousands of dollars. Each value is for the
+  # tax year of its date.
+  2015-01-01: 47_087_912_000
+  2016-01-01: 41_633_550_000
+  2017-01-01: 45_777_589_000
+  2018-01-01: 47_348_238_000
+  2019-01-01: 47_874_852_000
+  2020-01-01: 40_035_052_000
+  2021-01-01: 46_581_312_000
 metadata:
   unit: currency-USD
   label: SOI rental income
   uprating: calibration.gov.cbo.income_by_source.adjusted_gross_income
   reference:
-    - title: IRS SOI Tax Stats - Individual Statistical Tables by Size of Adjusted Gross Income
-      href: https://www.irs.gov/statistics/soi-tax-stats-individual-statistical-tables-by-size-of-adjusted-gross-income
+    - title: IRS SOI Tax Stats - Publication 1304 Table 1.4, tax year 2015, rent and royalty net income and net loss
+      href: https://www.irs.gov/pub/irs-soi/15in14ar.xls
+    - title: IRS SOI Tax Stats - Publication 1304 Table 1.4, tax year 2016, rent and royalty net income and net loss
+      href: https://www.irs.gov/pub/irs-soi/16in14ar.xls
+    - title: IRS SOI Tax Stats - Publication 1304 Table 1.4, tax year 2017, rent and royalty net income and net loss
+      href: https://www.irs.gov/pub/irs-soi/17in14ar.xls
+    - title: IRS SOI Tax Stats - Publication 1304 Table 1.4, tax year 2018, rent and royalty net income and net loss
+      href: https://www.irs.gov/pub/irs-soi/18in14ar.xls
+    - title: IRS SOI Tax Stats - Publication 1304 Table 1.4, tax year 2019, rent and royalty net income and net loss
+      href: https://www.irs.gov/pub/irs-soi/19in14ar.xls
+    - title: IRS SOI Tax Stats - Publication 1304 Table 1.4, tax year 2020, rent and royalty net income and net loss
+      href: https://www.irs.gov/pub/irs-soi/20in14ar.xls
+    - title: IRS SOI Tax Stats - Publication 1304 Table 1.4, tax year 2021, rent and royalty net income and net loss
+      href: https://www.irs.gov/pub/irs-soi/21in14ar.xls
Original file line number	Diff line number	Diff line change
		@@ -0,0 +1 @@
		Fill the IRS Statistics of Income uprating series with Publication 1304 Table 1.4 and 1.4A actuals for every year from 2015 to their last value, and the Social Security cost-of-living index with third-quarter CPI-W for 2015 to 2021. Each series held its 2015 value through the gap, so inputs dated in or before it were uprated past it by the wrong factor. Also corrects values keyed to the wrong tax year or misread from the table (partnership and S corporation income, Social Security benefits, farm rental income), restates rounded totals exactly, and replaces the short-term capital gains placeholder with SOI net short-term capital gain, the counterpart of the long-term series.