Different people calculate it different ways - there are many definitions. It's a rather meaningless number anyway - it really does not tell you much no matter how it is calculated. I don't know why they even include it.
Investopedia defines it as the 2019 1040 line 16 (tax) by line 11b (AGI).
https://www.investopedia.com/terms/e/effectivetaxrate.asp
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
