Federal tax / API reference

Federal income tax API reference

One HTTP call returns a 2026 federal return: the tax, every Form 1040 line the engine fills, the rule behind each line and the official source of each rule. The engine is documented step by step in the calculation order. Engine version 1.1.0, tax year 2026.

Endpoints: POST /api/federal-tax (licensed) computes a return; GET /api/federal-tax/rules and /schema (public) describe the steps, the parameters and the request and response formats. computeFederal on the state API uses this engine for a state return's federal inputs. Evaluation says how to try it.

Request

POST https://quantcalc.app/api/federal-tax
Content-Type: application/json
X-License-Key: YOUR_KEY

{
  "filingStatus": "mfj",
  "age": 67,
  "spouseAge": 65,
  "iraDistributions": 60000,
  "pension": 10000,
  "socialSecurityGross": 40000,
  "longTermGains": 20000
}

Field	Type	Required	When absent	Meaning	Component or part of another amount	Limits and errors
`filingStatus` also `filing_status`	string	no	single	single, mfj or married_filing_jointly, mfs or married_filing_separately, hoh or head_of_household (any case). A qualifying surviving spouse is not accepted yet (R6). How it is used.	The return's filing status: the brackets, the standard deduction, the thresholds.	One of the seven strings, any case; null = absent. Anything else: 400 naming the field.
`age`	integer	yes	(none: 400)	The filer's age at the end of 2026. The §72(t) additional tax applies through the year the filer turns 59; the §63(f) aged amount and the senior deduction from the year the filer turns 65. How it is used.	The primary filer (the owner of iraDistributions).	Whole number 0 to 120. Absent: 400 "age is required".
`spouseAge` also `spouse_age`	integer	no	(none: 400 on a joint return)	The spouse's age at the end of 2026, on a joint return: a spouse 65 or older adds the §63(f) married amount and their own senior deduction. How it is used.	Joint returns only.	Whole number 1 to 120. Required when filingStatus is mfj; refused on any other status.
`mfsLivedApart` also `mfs_lived_apart`	boolean	no	false	true: a separate filer who lived apart from the spouse all year, so the Social Security test uses the single base amounts ($25,000 and $34,000) instead of $0 (Pub 915). How it is used.	Separate returns only.	true or false; null = absent. true on any other status: 400.
`iraDistributions` also `ira_distributions`	number	no	0	Taxable distributions from traditional IRAs and employer plans (Form 1040 line 4b). The §72(t) additional tax applies to them by the filer's age. How it is used.	Component: added to income once. Does not contain rothConversion.	Finite, from 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`rothConversion` also `roth_conversion`	number	no	0	Amounts converted from a traditional account to a Roth IRA this year: ordinary income on line 4b, never charged the §72(t) additional tax. How it is used.	Component: added to income once. Not part of iraDistributions.	Finite, from 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`pension`	number	no	0	Taxable pension and annuity income (Form 1040 line 5b), including Railroad Retirement Tier 2. How it is used.	Component: added to income once.	Finite, from 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`otherOrdinaryIncome` also `other_ordinary_income`	number	no	0	Other ordinary income that is not net investment income (Form 1040 line 8). Not interest or dividends: the engine does not model those yet, and they would change the NIIT. How it is used.	Component: added to income once.	Finite, from 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`shortTermGains` also `short_term_gains`	number	no	0	The year's net short-term capital gain, or loss as a negative number (Schedule D line 7). How it is used.	Component; netted against longTermGains.	Finite, from -$100 billion to $100 billion; null = absent. Otherwise 400 naming the field.
`longTermGains` also `long_term_gains`	number	no	0	The year's net long-term capital gain, or loss as a negative number (Schedule D line 15). How it is used.	Component; netted against shortTermGains.	Finite, from -$100 billion to $100 billion; null = absent. Otherwise 400 naming the field.
`socialSecurityGross` also `social_security_gross`	number	no	0	Gross Social Security benefits received (with any Railroad Retirement Tier 1), Form 1040 line 6a. The engine computes the taxable part. How it is used.	Gross benefits; the taxable part (line 6b) is computed, not sent.	Finite, from 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`taxExemptInterest` also `tax_exempt_interest`	number	no	0	Tax-exempt interest (Form 1040 line 2a): not taxed, but counted in provisional income for Social Security. How it is used.	Not added to AGI.	Finite, from 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`includeSources` also `include_sources`	boolean	no	true	false leaves rules.sources and rules.unsourced out of the response; the result is the same. How it is used.	Not an engine input: shapes the response only.	true or false; null = true. Anything else: 400.

All amounts are annual US dollars. Keys match in any case. A key that is not in this table is refused with 400: the engine does not model it (see what it does not compute), and a tax that silently left it out would look complete.

Response

Field	Type	Meaning
`engineVersion`	string	The federal engine version (FEDERAL_TAX_ENGINE_VERSION).
`taxYear`	integer	2026.
`filingStatus`	string	single, mfj, mfs or hoh: the status the return was computed on.
`inputs`	object	Every field that was sent, under its camelCase name.
`result`	object	The year's return.
`result.shortTermGain`	number	Short-term gain after netting, at least 0 (taxed as ordinary income).
`result.longTermGain`	number	Long-term gain after netting, at least 0.
`result.socialSecurityTaxable`	number	The taxable part of the benefits (line 6b).
`result.grossOrdinaryIncome`	number	Ordinary income: IRA distributions, conversions, pension, other income, taxable Social Security and the short-term gain.
`result.agi`	number	Adjusted gross income (line 11a); also the NIIT's and the senior deduction's MAGI.
`result.magiIrmaa`	number	AGI plus tax-exempt interest: the income the engine's Medicare IRMAA tiers read.
`result.standardDeduction`	number	The standard deduction with the §63(f) aged amounts (line 12e).
`result.seniorDeduction`	number	The senior deduction after its phase-out (line 13b).
`result.taxableOrdinaryIncome`	number	The ordinary part of taxable income.
`result.unusedDeduction`	number	Deductions left after ordinary income, which reduce the long-term gain in the worksheet.
`result.taxableLongTermGain`	number	The long-term gain in taxable income (the worksheet's base).
`result.ordinaryTax`	number	Bracket tax on the ordinary part.
`result.capitalGainsTax`	number	Worksheet tax on the long-term gain plus the NIIT.
`result.niit`	number	The net investment income tax (Schedule 2 line 12).
`result.incomeTax`	number	ordinaryTax + capitalGainsTax: income tax with the NIIT, without the §72(t) additional tax.
`result.incomeTaxExcludingNiit`	number	incomeTax less the NIIT: line 16 (and, with no credits modelled, line 22).
`result.earlyWithdrawalTax`	number	The §72(t) additional tax (Schedule 2 line 8).
`result.totalTax`	number	incomeTax + earlyWithdrawalTax: line 24.
`lines`	array	One entry per Form 1040 or schedule line the composition fills, in form order.
`lines[].line`	string	The line id: 1040.<n>, 1040sd.<n> (Schedule D), 1040s1a.<n> (Schedule 1-A), 1040s2.<n> (Schedule 2); TY2025 form numbering.
`lines[].form`	string	The form or schedule.
`lines[].lineNumber`	string	The line number on it.
`lines[].label`	string	The line's name.
`lines[].rule`	string	The calculation step that produced the value (a section of the calculation-order page).
`lines[].value`	number	The amount.
`lines[].docs`	string	The step's documentation.
`rules`	object	What the figure rests on.
`rules.docs`	string	The engine documentation.
`rules.sources`	object	Per calculation step on the return: its official sources (absent with includeSources: false).
`rules.sources[].rule`	string	The provenance record (research/data/federal-tax-provenance.json).
`rules.sources[].url`	string	The source.
`rules.sources[].title`	string	Its title.
`rules.sources[].publisher`	string	Its publisher.
`rules.sources[].kind`	string	statute, guidance, instructions, agency_page, ...
`rules.sources[].official`	boolean	Published by the body that sets the rule, or the text of the law.
`rules.sources[].quote`	string	The first passage checked on the source.
`rules.sources[].checked`	string	The date the quote was last found on the source.
`rules.unsourced`	array	Steps on the return with no official source, with the reason (absent with includeSources: false).
`rules.unsourced[].rule`	string	The step.
`rules.unsourced[].reason`	string	Why.
`rules.notModeled`	array	What the engine does not compute.

rules.sources is keyed by calculation step; each source carries the passage that was checked on it and the date:

{
  "sources": {
    "irc_103_tax_exempt_interest": [
      {
        "rule": "tax_exempt_103",
        "url": "https://www.law.cornell.edu/uscode/text/26/103",
        "title": "26 U.S. Code § 103",
        "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
        "kind": "statute",
        "official": true,
        "quote": "gross income does not include interest on any State or local bond",
        "checked": "2026-09-28"
      },
      {
        "rule": "tax_exempt_103",
        "url": "https://www.law.cornell.edu/uscode/text/26/86",
        "title": "26 U.S. Code § 86",
        "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
        "kind": "statute",
        "official": true,
        "quote": "the amount of interest received or accrued by the taxpayer during the taxable year which is exempt from tax",
        "checked": "2026-09-28"
      },
      {
        "rule": "form_1040_lines",
        "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
        "title": "Form 1040 (2025): U.S. Individual Income Tax Return",
        "publisher": "Internal Revenue Service",
        "kind": "instructions",
        "official": true,
        "quote": "Tax-exempt interest",
        "checked": "2026-09-28"
      },
      {
        "rule": "form_1040_lines",
        "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
        "title": "Schedule 1-A (Form 1040) (2025): Additional Deductions",
        "publisher": "Internal Revenue Service",
        "kind": "instructions",
        "official": true,
        "quote": "Enhanced deduction for seniors. Add lines 36a and 36b",
        "checked": "2026-09-28"
      },
      {
        "rule": "form_1040_lines",
        "url": "https://www.irs.gov/pub/irs-pdf/f1040s2.pdf",
        "title": "Schedule 2 (Form 1040) (2025): Additional Taxes",
        "publisher": "Internal Revenue Service",
        "kind": "instructions",
        "official": true,
        "quote": "Additional tax on IRAs or other tax-favored accounts",
        "checked": "2026-09-28"
      },
      {
        "rule": "form_1040_lines",
        "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
        "title": "Schedule D (Form 1040) (2025): Capital Gains and Losses",
        "publisher": "Internal Revenue Service",
        "kind": "instructions",
        "official": true,
        "quote": "Net short-term capital gain or (loss)",
        "checked": "2026-09-28"
      }
    ]
  },
  "unsourced": []
}

Errors

A request the engine cannot price is a 400 with {"error": "..."}; {n} marks a part taken from the request. Without a licence key, POST /api/federal-tax is a 403 before the body is read.

Message	When
`Invalid JSON body`	The body is not JSON (or is empty).
`The request body must be a JSON object`	The body is JSON but not an object.
`{1} is not a field of the federal tax API: the engine models only the fields listed at https://quantcalc.app/docs/federal-tax/api/ (income it does not model must not be sent as if it were counted)`	A key that is not a request field. {1} = the key, as sent.
`{1} is given more than once (as two spellings or two cases of the key)`	Two keys name the same field (camelCase and snake_case, or two cases).
`{1} must be a string, one of: {2}`	filingStatus is not a string.
`{1} "{2}" is not recognised — use one of: {3}`	filingStatus is not one of the accepted values.
`{1} must be a number (annual dollars)`	An amount is not a number.
`{1} must be a whole number between {2} and {3}`	age or spouseAge is not a whole number in range.
`{1} must be true or false`	mfsLivedApart or includeSources is not a boolean.
`{1} is required ({2})`	A required field is absent or null. Only age is required: {2} says why (the filer's age at the end of the year decides the §72(t) additional tax, the §63(f) aged amount and the senior deduction).
`{1} must be a finite number`	An amount is not finite (a number too large for a double).
`{1} cannot be negative`	An amount other than the gains is below 0.
`{1} is below the engine's range (-$100 billion)`	A gain is below -$100 billion.
`{1} is larger than the engine accepts ($100 billion)`	An amount is above $100 billion.
`spouseAge applies only to filingStatus mfj (the spouse's §63(f) aged amount and senior deduction are claimed on a joint return)`	spouseAge on a status other than mfj.
`spouseAge is required when filingStatus is mfj (the spouse's age at the end of the year decides their §63(f) aged amount and senior deduction)`	A joint return without spouseAge.
`mfsLivedApart applies only to filingStatus mfs (Pub 915: a separate filer who lived apart from their spouse all year)`	mfsLivedApart: true on a status other than mfs.

Worked examples

Each response below is the engine's own output for the request shown, regenerated whenever the engine changes (scripts/check_federal_tax_api.py fails when a published example differs from what the code returns).

A retired couple, both 65 or older

A joint return: IRA distributions, a pension, Social Security and a long-term gain. Both spouses are 65 or older at the end of the year, so the standard deduction carries two §63(f) amounts and each spouse has a senior deduction; the gain falls in the 0% band.

POST https://quantcalc.app/api/federal-tax
Content-Type: application/json
X-License-Key: YOUR_KEY

{
  "filingStatus": "mfj",
  "age": 67,
  "spouseAge": 65,
  "iraDistributions": 60000,
  "pension": 10000,
  "socialSecurityGross": 40000,
  "longTermGains": 20000
}

Returns result.totalTax $6,284: AGI $124,000, taxable income $76,500, income tax $6,284. Engine version 1.1.0.

Line	Form	Label	Amount
`1040.2a`	Form 1040	Tax-exempt interest	$0
`1040.4b`	Form 1040	IRA distributions, taxable amount	$60,000
`1040.5b`	Form 1040	Pensions and annuities, taxable amount	$10,000
`1040.6a`	Form 1040	Social security benefits	$40,000
`1040.6b`	Form 1040	Social security benefits, taxable amount	$34,000
`1040sd.7`	Schedule D	Net short-term capital gain or (loss)	$0
`1040sd.15`	Schedule D	Net long-term capital gain or (loss)	$20,000
`1040sd.16`	Schedule D	Lines 7 and 15 combined	$20,000
`1040.7a`	Form 1040	Capital gain or (loss)	$20,000
`1040.8`	Form 1040	Additional income from Schedule 1, line 10	$0
`1040.9`	Form 1040	Total income	$124,000
`1040.11a`	Form 1040	Adjusted gross income	$124,000
`1040.12e`	Form 1040	Standard deduction	$35,500
`1040s1a.37`	Schedule 1-A	Enhanced deduction for seniors	$12,000
`1040.13b`	Form 1040	Additional deductions from Schedule 1-A, line 38	$12,000
`1040.14`	Form 1040	Total deductions (lines 12e, 13a and 13b)	$47,500
`1040.15`	Form 1040	Taxable income	$76,500
`1040.16`	Form 1040	Tax	$6,284
`1040s2.8`	Schedule 2	Additional tax on IRAs or other tax-favored accounts	$0
`1040s2.12`	Schedule 2	Net investment income tax	$0
`1040.23`	Form 1040	Other taxes, from Schedule 2, line 21	$0
`1040.24`	Form 1040	Total tax	$6,284

The complete response

{
  "engineVersion": "1.1.0",
  "taxYear": 2026,
  "filingStatus": "mfj",
  "inputs": {
    "filingStatus": "mfj",
    "age": 67,
    "spouseAge": 65,
    "iraDistributions": 60000,
    "pension": 10000,
    "longTermGains": 20000,
    "socialSecurityGross": 40000
  },
  "result": {
    "shortTermGain": 0,
    "longTermGain": 20000,
    "socialSecurityTaxable": 34000,
    "grossOrdinaryIncome": 104000,
    "agi": 124000,
    "magiIrmaa": 124000,
    "standardDeduction": 35500,
    "seniorDeduction": 12000,
    "taxableOrdinaryIncome": 56500,
    "unusedDeduction": 0,
    "taxableLongTermGain": 20000,
    "ordinaryTax": 6284,
    "capitalGainsTax": 0,
    "niit": 0,
    "incomeTax": 6284,
    "incomeTaxExcludingNiit": 6284,
    "earlyWithdrawalTax": 0,
    "totalTax": 6284
  },
  "lines": [
    {
      "line": "1040.2a",
      "form": "Form 1040",
      "lineNumber": "2a",
      "label": "Tax-exempt interest",
      "rule": "irc_103_tax_exempt_interest",
      "value": 0,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_103_tax_exempt_interest"
    },
    {
      "line": "1040.4b",
      "form": "Form 1040",
      "lineNumber": "4b",
      "label": "IRA distributions, taxable amount",
      "rule": "irc_408d_ira_distribution",
      "value": 60000,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_408d_ira_distribution"
    },
    {
      "line": "1040.5b",
      "form": "Form 1040",
      "lineNumber": "5b",
      "label": "Pensions and annuities, taxable amount",
      "rule": "irc_72_pension",
      "value": 10000,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_72_pension"
    },
    {
      "line": "1040.6a",
      "form": "Form 1040",
      "lineNumber": "6a",
      "label": "Social security benefits",
      "rule": "irc_86_ss_benefits",
      "value": 40000,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_86_ss_benefits"
    },
    {
      "line": "1040.6b",
      "form": "Form 1040",
      "lineNumber": "6b",
      "label": "Social security benefits, taxable amount",
      "rule": "irc_86_pub915_taxable_ss",
      "value": 34000,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_86_pub915_taxable_ss"
    },
    {
      "line": "1040sd.7",
      "form": "Schedule D",
      "lineNumber": "7",
      "label": "Net short-term capital gain or (loss)",
      "rule": "irc_1222_net_short_term",
      "value": 0,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_1222_net_short_term"
    },
    {
      "line": "1040sd.15",
      "form": "Schedule D",
      "lineNumber": "15",
      "label": "Net long-term capital gain or (loss)",
      "rule": "irc_1222_net_long_term",
      "value": 20000,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_1222_net_long_term"
    },
    {
      "line": "1040sd.16",
      "form": "Schedule D",
      "lineNumber": "16",
      "label": "Lines 7 and 15 combined",
      "rule": "irc_1222_net_capital_gain",
      "value": 20000,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_1222_net_capital_gain"
    },
    {
      "line": "1040.7a",
      "form": "Form 1040",
      "lineNumber": "7a",
      "label": "Capital gain or (loss)",
      "rule": "sched_d_netting_floor_0",
      "value": 20000,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#sched_d_netting_floor_0"
    },
    {
      "line": "1040.8",
      "form": "Form 1040",
      "lineNumber": "8",
      "label": "Additional income from Schedule 1, line 10",
      "rule": "irc_61_other_income",
      "value": 0,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_61_other_income"
    },
    {
      "line": "1040.9",
      "form": "Form 1040",
      "lineNumber": "9",
      "label": "Total income",
      "rule": "irc_61_total_income",
      "value": 124000,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_61_total_income"
    },
    {
      "line": "1040.11a",
      "form": "Form 1040",
      "lineNumber": "11a",
      "label": "Adjusted gross income",
      "rule": "irc_62_agi_no_adjustments",
      "value": 124000,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_62_agi_no_adjustments"
    },
    {
      "line": "1040.12e",
      "form": "Form 1040",
      "lineNumber": "12e",
      "label": "Standard deduction",
      "rule": "irc_63c_63f_standard_deduction",
      "value": 35500,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_63c_63f_standard_deduction"
    },
    {
      "line": "1040s1a.37",
      "form": "Schedule 1-A",
      "lineNumber": "37",
      "label": "Enhanced deduction for seniors",
      "rule": "irc_151d5_senior_deduction",
      "value": 12000,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_151d5_senior_deduction"
    },
    {
      "line": "1040.13b",
      "form": "Form 1040",
      "lineNumber": "13b",
      "label": "Additional deductions from Schedule 1-A, line 38",
      "rule": "sched1a_line38_additional_deductions",
      "value": 12000,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#sched1a_line38_additional_deductions"
    },
    {
      "line": "1040.14",
      "form": "Form 1040",
      "lineNumber": "14",
      "label": "Total deductions (lines 12e, 13a and 13b)",
      "rule": "irc_63_total_deductions",
      "value": 47500,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_63_total_deductions"
    },
    {
      "line": "1040.15",
      "form": "Form 1040",
      "lineNumber": "15",
      "label": "Taxable income",
      "rule": "irc_63_taxable_income",
      "value": 76500,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_63_taxable_income"
    },
    {
      "line": "1040.16",
      "form": "Form 1040",
      "lineNumber": "16",
      "label": "Tax",
      "rule": "irc_1_1h_tax_qdcg_worksheet",
      "value": 6284,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_1_1h_tax_qdcg_worksheet"
    },
    {
      "line": "1040s2.8",
      "form": "Schedule 2",
      "lineNumber": "8",
      "label": "Additional tax on IRAs or other tax-favored accounts",
      "rule": "irc_72t_additional_tax",
      "value": 0,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_72t_additional_tax"
    },
    {
      "line": "1040s2.12",
      "form": "Schedule 2",
      "lineNumber": "12",
      "label": "Net investment income tax",
      "rule": "irc_1411_niit",
      "value": 0,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_1411_niit"
    },
    {
      "line": "1040.23",
      "form": "Form 1040",
      "lineNumber": "23",
      "label": "Other taxes, from Schedule 2, line 21",
      "rule": "sched2_other_taxes",
      "value": 0,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#sched2_other_taxes"
    },
    {
      "line": "1040.24",
      "form": "Form 1040",
      "lineNumber": "24",
      "label": "Total tax",
      "rule": "total_tax",
      "value": 6284,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#total_tax"
    }
  ],
  "rules": {
    "docs": "https://quantcalc.app/docs/federal-tax/",
    "sources": {
      "irc_103_tax_exempt_interest": [
        {
          "rule": "tax_exempt_103",
          "url": "https://www.law.cornell.edu/uscode/text/26/103",
          "title": "26 U.S. Code § 103",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "gross income does not include interest on any State or local bond",
          "checked": "2026-09-28"
        },
        {
          "rule": "tax_exempt_103",
          "url": "https://www.law.cornell.edu/uscode/text/26/86",
          "title": "26 U.S. Code § 86",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "the amount of interest received or accrued by the taxpayer during the taxable year which is exempt from tax",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
          "title": "Form 1040 (2025): U.S. Individual Income Tax Return",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Tax-exempt interest",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
          "title": "Schedule 1-A (Form 1040) (2025): Additional Deductions",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Enhanced deduction for seniors. Add lines 36a and 36b",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s2.pdf",
          "title": "Schedule 2 (Form 1040) (2025): Additional Taxes",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Additional tax on IRAs or other tax-favored accounts",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
          "title": "Schedule D (Form 1040) (2025): Capital Gains and Losses",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Net short-term capital gain or (loss)",
          "checked": "2026-09-28"
        }
      ],
      "irc_408d_ira_distribution": [
        {
          "rule": "ira_408d",
          "url": "https://www.law.cornell.edu/uscode/text/26/408",
          "title": "26 U.S. Code § 408",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "any amount paid or distributed out of an individual retirement plan shall be included in gross income by the payee or distributee",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
          "title": "Form 1040 (2025): U.S. Individual Income Tax Return",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Tax-exempt interest",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
          "title": "Schedule 1-A (Form 1040) (2025): Additional Deductions",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Enhanced deduction for seniors. Add lines 36a and 36b",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s2.pdf",
          "title": "Schedule 2 (Form 1040) (2025): Additional Taxes",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Additional tax on IRAs or other tax-favored accounts",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
          "title": "Schedule D (Form 1040) (2025): Capital Gains and Losses",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Net short-term capital gain or (loss)",
          "checked": "2026-09-28"
        }
      ],
      "irc_72_pension": [
        {
          "rule": "annuity_72",
          "url": "https://www.law.cornell.edu/uscode/text/26/72",
          "title": "26 U.S. Code § 72",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "gross income includes any amount received as an annuity",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
          "title": "Form 1040 (2025): U.S. Individual Income Tax Return",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Tax-exempt interest",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
          "title": "Schedule 1-A (Form 1040) (2025): Additional Deductions",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Enhanced deduction for seniors. Add lines 36a and 36b",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s2.pdf",
          "title": "Schedule 2 (Form 1040) (2025): Additional Taxes",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Additional tax on IRAs or other tax-favored accounts",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
          "title": "Schedule D (Form 1040) (2025): Capital Gains and Losses",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Net short-term capital gain or (loss)",
          "checked": "2026-09-28"
        }
      ],
      "irc_86_ss_benefits": [
        {
          "rule": "ss86",
          "url": "https://www.law.cornell.edu/uscode/text/26/86",
          "title": "26 U.S. Code § 86",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "(A) except as otherwise provided in this paragraph, $25,000, (B) $32,000 in the case of a joint return, and (C) zero",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
          "title": "Form 1040 (2025): U.S. Individual Income Tax Return",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Tax-exempt interest",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
          "title": "Schedule 1-A (Form 1040) (2025): Additional Deductions",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Enhanced deduction for seniors. Add lines 36a and 36b",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s2.pdf",
          "title": "Schedule 2 (Form 1040) (2025): Additional Taxes",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Additional tax on IRAs or other tax-favored accounts",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
          "title": "Schedule D (Form 1040) (2025): Capital Gains and Losses",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Net short-term capital gain or (loss)",
          "checked": "2026-09-28"
        }
      ],
      "irc_86_pub915_taxable_ss": [
        {
          "rule": "ss86",
          "url": "https://www.law.cornell.edu/uscode/text/26/86",
          "title": "26 U.S. Code § 86",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "(A) except as otherwise provided in this paragraph, $25,000, (B) $32,000 in the case of a joint return, and (C) zero",
          "checked": "2026-09-28"
        },
        {
          "rule": "p915",
          "url": "https://www.irs.gov/publications/p915",
          "title": "Publication 915, Social Security and Equivalent Railroad Retirement Benefits",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "$25,000 if you are married filing separately and lived apart from your spouse for all of",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
          "title": "Form 1040 (2025): U.S. Individual Income Tax Return",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Tax-exempt interest",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
          "title": "Schedule 1-A (Form 1040) (2025): Additional Deductions",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Enhanced deduction for seniors. Add lines 36a and 36b",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s2.pdf",
          "title": "Schedule 2 (Form 1040) (2025): Additional Taxes",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Additional tax on IRAs or other tax-favored accounts",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
          "title": "Schedule D (Form 1040) (2025): Capital Gains and Losses",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Net short-term capital gain or (loss)",
          "checked": "2026-09-28"
        }
      ],
      "irc_1222_net_short_term": [
        {
          "rule": "cg_1222",
          "url": "https://www.law.cornell.edu/uscode/text/26/1222",
          "title": "26 U.S. Code § 1222",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "the excess of short-term capital gains for the taxable year over the short-term capital losses for such year",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
          "title": "Form 1040 (2025): U.S. Individual Income Tax Return",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Tax-exempt interest",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
          "title": "Schedule 1-A (Form 1040) (2025): Additional Deductions",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Enhanced deduction for seniors. Add lines 36a and 36b",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s2.pdf",
          "title": "Schedule 2 (Form 1040) (2025): Additional Taxes",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Additional tax on IRAs or other tax-favored accounts",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
          "title": "Schedule D (Form 1040) (2025): Capital Gains and Losses",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Net short-term capital gain or (loss)",
          "checked": "2026-09-28"
        }
      ],
      "irc_1222_net_long_term": [
        {
          "rule": "cg_1222",
          "url": "https://www.law.cornell.edu/uscode/text/26/1222",
          "title": "26 U.S. Code § 1222",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "the excess of short-term capital gains for the taxable year over the short-term capital losses for such year",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
          "title": "Form 1040 (2025): U.S. Individual Income Tax Return",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Tax-exempt interest",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
          "title": "Schedule 1-A (Form 1040) (2025): Additional Deductions",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Enhanced deduction for seniors. Add lines 36a and 36b",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s2.pdf",
          "title": "Schedule 2 (Form 1040) (2025): Additional Taxes",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Additional tax on IRAs or other tax-favored accounts",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
          "title": "Schedule D (Form 1040) (2025): Capital Gains and Losses",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Net short-term capital gain or (loss)",
          "checked": "2026-09-28"
        }
      ],
      "irc_1222_net_capital_gain": [
        {
          "rule": "cg_1222",
          "url": "https://www.law.cornell.edu/uscode/text/26/1222",
          "title": "26 U.S. Code § 1222",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "the excess of short-term capital gains for the taxable year over the short-term capital losses for such year",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
          "title": "Form 1040 (2025): U.S. Individual Income Tax Return",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Tax-exempt interest",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
          "title": "Schedule 1-A (Form 1040) (2025): Additional Deductions",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Enhanced deduction for seniors. Add lines 36a and 36b",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s2.pdf",
          "title": "Schedule 2 (Form 1040) (2025): Additional Taxes",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Additional tax on IRAs or other tax-favored accounts",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
          "title": "Schedule D (Form 1040) (2025): Capital Gains and Losses",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Net short-term capital gain or (loss)",
          "checked": "2026-09-28"
        }
      ],
      "sched_d_netting_floor_0": [
        {
          "rule": "cap_loss",
          "url": "https://www.law.cornell.edu/uscode/text/26/1211",
          "title": "26 U.S. Code § 1211",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "the lower of- (1) $3,000 ($1,500 in the case of a married individual filing a separate return)",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
          "title": "Form 1040 (2025): U.S. Individual Income Tax Return",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Tax-exempt interest",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
          "title": "Schedule 1-A (Form 1040) (2025): Additional Deductions",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Enhanced deduction for seniors. Add lines 36a and 36b",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s2.pdf",
          "title": "Schedule 2 (Form 1040) (2025): Additional Taxes",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Additional tax on IRAs or other tax-favored accounts",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
          "title": "Schedule D (Form 1040) (2025): Capital Gains and Losses",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Net short-term capital gain or (loss)",
          "checked": "2026-09-28"
        }
      ],
      "irc_61_other_income": [
        {
          "rule": "gross_income_61",
          "url": "https://www.law.cornell.edu/uscode/text/26/61",
          "title": "26 U.S. Code § 61",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "gross income means all income from whatever source derived",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
          "title": "Form 1040 (2025): U.S. Individual Income Tax Return",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Tax-exempt interest",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
          "title": "Schedule 1-A (Form 1040) (2025): Additional Deductions",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Enhanced deduction for seniors. Add lines 36a and 36b",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s2.pdf",
          "title": "Schedule 2 (Form 1040) (2025): Additional Taxes",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Additional tax on IRAs or other tax-favored accounts",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
          "title": "Schedule D (Form 1040) (2025): Capital Gains and Losses",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Net short-term capital gain or (loss)",
          "checked": "2026-09-28"
        }
      ],
      "irc_61_total_income": [
        {
          "rule": "gross_income_61",
          "url": "https://www.law.cornell.edu/uscode/text/26/61",
          "title": "26 U.S. Code § 61",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "gross income means all income from whatever source derived",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
          "title": "Form 1040 (2025): U.S. Individual Income Tax Return",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Tax-exempt interest",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
          "title": "Schedule 1-A (Form 1040) (2025): Additional Deductions",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Enhanced deduction for seniors. Add lines 36a and 36b",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s2.pdf",
          "title": "Schedule 2 (Form 1040) (2025): Additional Taxes",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Additional tax on IRAs or other tax-favored accounts",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
          "title": "Schedule D (Form 1040) (2025): Capital Gains and Losses",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Net short-term capital gain or (loss)",
          "checked": "2026-09-28"
        }
      ],
      "irc_62_agi_no_adjustments": [
        {
          "rule": "agi_62",
          "url": "https://www.law.cornell.edu/uscode/text/26/62",
          "title": "26 U.S. Code § 62",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "in the case of an individual, gross income minus the following deductions",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
          "title": "Form 1040 (2025): U.S. Individual Income Tax Return",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Tax-exempt interest",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
          "title": "Schedule 1-A (Form 1040) (2025): Additional Deductions",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Enhanced deduction for seniors. Add lines 36a and 36b",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s2.pdf",
          "title": "Schedule 2 (Form 1040) (2025): Additional Taxes",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Additional tax on IRAs or other tax-favored accounts",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
          "title": "Schedule D (Form 1040) (2025): Capital Gains and Losses",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Net short-term capital gain or (loss)",
          "checked": "2026-09-28"
        }
      ],
      "irc_63c_63f_standard_deduction": [
        {
          "rule": "std_ded",
          "url": "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf",
          "title": "Rev. Proc. 2025-32: 2026 inflation-adjusted items (incl. One Big Beautiful Bill amendments)",
          "publisher": "Internal Revenue Service",
          "kind": "guidance",
          "official": true,
          "quote": "Married Individuals Filing Joint Returns and Surviving Spouses (§ 1(j)(2)(A)) $32,200 Heads of Households (§ 1(j)(2)(B)) $24,150",
          "checked": "2026-09-28"
        },
        {
          "rule": "aged_63f",
          "url": "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf",
          "title": "Rev. Proc. 2025-32: 2026 inflation-adjusted items (incl. One Big Beautiful Bill amendments)",
          "publisher": "Internal Revenue Service",
          "kind": "guidance",
          "official": true,
          "quote": "the additional standard deduction amount under § 63(f) for the aged or the blind is $1,650. The additional standard deduction amount is increased to $2,050 if the individual is also unmarried and not a surviving spouse",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
          "title": "Form 1040 (2025): U.S. Individual Income Tax Return",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Tax-exempt interest",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
          "title": "Schedule 1-A (Form 1040) (2025): Additional Deductions",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Enhanced deduction for seniors. Add lines 36a and 36b",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s2.pdf",
          "title": "Schedule 2 (Form 1040) (2025): Additional Taxes",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Additional tax on IRAs or other tax-favored accounts",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
          "title": "Schedule D (Form 1040) (2025): Capital Gains and Losses",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Net short-term capital gain or (loss)",
          "checked": "2026-09-28"
        }
      ],
      "irc_151d5_senior_deduction": [
        {
          "rule": "senior",
          "url": "https://www.law.cornell.edu/uscode/text/26/151",
          "title": "26 U.S. Code § 151",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "In the case of a taxable year beginning before January 1, 2029, there shall be allowed a deduction in an amount equal to $6,000 for each qualified individual",
          "checked": "2026-09-28"
        },
        {
          "rule": "senior_eff",
          "url": "https://www.govinfo.gov/content/pkg/PLAW-119publ21/html/PLAW-119publ21.htm",
          "title": "Public Law 119-21 (One Big Beautiful Bill Act), enrolled text",
          "publisher": "U.S. Government Publishing Office (govinfo)",
          "kind": "legislation",
          "official": true,
          "quote": "SEC. 70103. TERMINATION OF DEDUCTION FOR PERSONAL EXEMPTIONS OTHER THAN TEMPORARY SENIOR DEDUCTION",
          "checked": "2026-09-28"
        },
        {
          "rule": "senior_irs",
          "url": "https://www.irs.gov/newsroom/working-families-tax-cuts-tax-deductions-for-working-americans-and-seniors",
          "title": "Working Families Tax Cuts: tax deductions for working Americans and seniors",
          "publisher": "Internal Revenue Service (newsroom)",
          "kind": "agency_page",
          "official": true,
          "quote": "Effective for 2025 through 2028, individuals who are age 65 and older may claim an additional deduction of $6,000",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
          "title": "Form 1040 (2025): U.S. Individual Income Tax Return",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Tax-exempt interest",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
          "title": "Schedule 1-A (Form 1040) (2025): Additional Deductions",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Enhanced deduction for seniors. Add lines 36a and 36b",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s2.pdf",
          "title": "Schedule 2 (Form 1040) (2025): Additional Taxes",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Additional tax on IRAs or other tax-favored accounts",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
          "title": "Schedule D (Form 1040) (2025): Capital Gains and Losses",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Net short-term capital gain or (loss)",
          "checked": "2026-09-28"
        }
      ],
      "sched1a_line38_additional_deductions": [
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
          "title": "Form 1040 (2025): U.S. Individual Income Tax Return",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Tax-exempt interest",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
          "title": "Schedule 1-A (Form 1040) (2025): Additional Deductions",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Enhanced deduction for seniors. Add lines 36a and 36b",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s2.pdf",
          "title": "Schedule 2 (Form 1040) (2025): Additional Taxes",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Additional tax on IRAs or other tax-favored accounts",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
          "title": "Schedule D (Form 1040) (2025): Capital Gains and Losses",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Net short-term capital gain or (loss)",
          "checked": "2026-09-28"
        }
      ],
      "irc_63_total_deductions": [
        {
          "rule": "taxable_income_63",
          "url": "https://www.law.cornell.edu/uscode/text/26/63",
          "title": "26 U.S. Code § 63",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "gross income minus the deductions allowed by this chapter",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
          "title": "Form 1040 (2025): U.S. Individual Income Tax Return",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Tax-exempt interest",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
          "title": "Schedule 1-A (Form 1040) (2025): Additional Deductions",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Enhanced deduction for seniors. Add lines 36a and 36b",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s2.pdf",
          "title": "Schedule 2 (Form 1040) (2025): Additional Taxes",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Additional tax on IRAs or other tax-favored accounts",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
          "title": "Schedule D (Form 1040) (2025): Capital Gains and Losses",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Net short-term capital gain or (loss)",
          "checked": "2026-09-28"
        }
      ],
      "irc_63_taxable_income": [
        {
          "rule": "taxable_income_63",
          "url": "https://www.law.cornell.edu/uscode/text/26/63",
          "title": "26 U.S. Code § 63",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "gross income minus the deductions allowed by this chapter",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
          "title": "Form 1040 (2025): U.S. Individual Income Tax Return",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Tax-exempt interest",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
          "title": "Schedule 1-A (Form 1040) (2025): Additional Deductions",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Enhanced deduction for seniors. Add lines 36a and 36b",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s2.pdf",
          "title": "Schedule 2 (Form 1040) (2025): Additional Taxes",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Additional tax on IRAs or other tax-favored accounts",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
          "title": "Schedule D (Form 1040) (2025): Capital Gains and Losses",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Net short-term capital gain or (loss)",
          "checked": "2026-09-28"
        }
      ],
      "irc_1_1h_tax_qdcg_worksheet": [
        {
          "rule": "ord_mfj",
          "url": "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf",
          "title": "Rev. Proc. 2025-32: 2026 inflation-adjusted items (incl. One Big Beautiful Bill amendments)",
          "publisher": "Internal Revenue Service",
          "kind": "guidance",
          "official": true,
          "quote": "Not over $24,800 10% of the taxable income",
          "checked": "2026-09-28"
        },
        {
          "rule": "ltcg",
          "url": "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf",
          "title": "Rev. Proc. 2025-32: 2026 inflation-adjusted items (incl. One Big Beautiful Bill amendments)",
          "publisher": "Internal Revenue Service",
          "kind": "guidance",
          "official": true,
          "quote": "Married Individuals Filing Joint Returns and Surviving Spouse $98,900 $613,700 Married Individuals Filing Separate Returns $49,450 $306,850 Heads of Household $66,200 $579,600 All Other Individuals $49,450 $545,500",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
          "title": "Form 1040 (2025): U.S. Individual Income Tax Return",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Tax-exempt interest",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
          "title": "Schedule 1-A (Form 1040) (2025): Additional Deductions",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Enhanced deduction for seniors. Add lines 36a and 36b",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s2.pdf",
          "title": "Schedule 2 (Form 1040) (2025): Additional Taxes",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Additional tax on IRAs or other tax-favored accounts",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
          "title": "Schedule D (Form 1040) (2025): Capital Gains and Losses",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Net short-term capital gain or (loss)",
          "checked": "2026-09-28"
        }
      ],
      "irc_72t_additional_tax": [
        {
          "rule": "72t",
          "url": "https://www.law.cornell.edu/uscode/text/26/72",
          "title": "26 U.S. Code § 72",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "shall be increased by an amount equal to 10 percent of the portion of such amount which is includible in gross income",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
          "title": "Form 1040 (2025): U.S. Individual Income Tax Return",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Tax-exempt interest",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
          "title": "Schedule 1-A (Form 1040) (2025): Additional Deductions",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Enhanced deduction for seniors. Add lines 36a and 36b",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s2.pdf",
          "title": "Schedule 2 (Form 1040) (2025): Additional Taxes",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Additional tax on IRAs or other tax-favored accounts",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
          "title": "Schedule D (Form 1040) (2025): Capital Gains and Losses",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Net short-term capital gain or (loss)",
          "checked": "2026-09-28"
        }
      ],
      "irc_1411_niit": [
        {
          "rule": "niit",
          "url": "https://www.law.cornell.edu/uscode/text/26/1411",
          "title": "26 U.S. Code § 1411",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "a tax equal to 3.8 percent of the lesser of",
          "checked": "2026-09-28"
        },
        {
          "rule": "niit_irs",
          "url": "https://www.irs.gov/individuals/net-investment-income-tax",
          "title": "Net Investment Income Tax",
          "publisher": "Internal Revenue Service",
          "kind": "agency_page",
          "official": true,
          "quote": "Married filing jointly - $250,000, Married filing separately - $125,000, Single or head of household - $200,000",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
          "title": "Form 1040 (2025): U.S. Individual Income Tax Return",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Tax-exempt interest",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
          "title": "Schedule 1-A (Form 1040) (2025): Additional Deductions",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Enhanced deduction for seniors. Add lines 36a and 36b",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s2.pdf",
          "title": "Schedule 2 (Form 1040) (2025): Additional Taxes",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Additional tax on IRAs or other tax-favored accounts",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
          "title": "Schedule D (Form 1040) (2025): Capital Gains and Losses",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Net short-term capital gain or (loss)",
          "checked": "2026-09-28"
        }
      ],
      "sched2_other_taxes": [
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
          "title": "Form 1040 (2025): U.S. Individual Income Tax Return",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Tax-exempt interest",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
          "title": "Schedule 1-A (Form 1040) (2025): Additional Deductions",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Enhanced deduction for seniors. Add lines 36a and 36b",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s2.pdf",
          "title": "Schedule 2 (Form 1040) (2025): Additional Taxes",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Additional tax on IRAs or other tax-favored accounts",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
          "title": "Schedule D (Form 1040) (2025): Capital Gains and Losses",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Net short-term capital gain or (loss)",
          "checked": "2026-09-28"
        }
      ],
      "total_tax": [
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
          "title": "Form 1040 (2025): U.S. Individual Income Tax Return",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Tax-exempt interest",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
          "title": "Schedule 1-A (Form 1040) (2025): Additional Deductions",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Enhanced deduction for seniors. Add lines 36a and 36b",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s2.pdf",
          "title": "Schedule 2 (Form 1040) (2025): Additional Taxes",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Additional tax on IRAs or other tax-favored accounts",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
          "title": "Schedule D (Form 1040) (2025): Capital Gains and Losses",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Net short-term capital gain or (loss)",
          "checked": "2026-09-28"
        }
      ]
    },
    "unsourced": [],
    "notModeled": [
      "Wages, self-employment income, FICA and the Additional Medicare Tax (planned: R4)",
      "Taxable interest, ordinary and qualified dividends (and so their share of the NIIT and the capital-gains worksheet) (planned: R1)",
      "The $3,000 capital-loss deduction and loss carryovers (a net loss enters as zero) (planned: R2)",
      "Itemized deductions (Schedule A) and the non-itemizer charitable deduction (planned: R3)",
      "The §72(t) exceptions (rule of 55, substantially equal payments, disability), IRA basis (Form 8606) and the missed-RMD excise tax (planned: R5)",
      "The §63(f) amount for blindness and the qualifying surviving spouse status (planned: R6)",
      "Credits (child and other dependent credits, the credit for the elderly, the saver's credit, the premium tax credit reconciliation) and the alternative minimum tax (planned: R7)",
      "Estimated-tax payments and the underpayment penalty (planned: R8)",
      "Adjustments to income (Schedule 1 Part II), the qualified business income deduction and the Schedule 1-A tips, overtime and car-loan interest deductions"
    ]
  }
}

An early retiree with a conversion

Age 55 at the end of the year: the §72(t) additional tax applies to the IRA distribution and not to the Roth conversion. Short-term gains are taxed as ordinary income.

POST https://quantcalc.app/api/federal-tax
Content-Type: application/json
X-License-Key: YOUR_KEY

{
  "age": 55,
  "iraDistributions": 40000,
  "rothConversion": 30000,
  "shortTermGains": 5000,
  "longTermGains": 25000
}

Returns result.totalTax $15,420: AGI $100,000, taxable income $83,900, income tax $11,420, §72(t) additional tax $4,000. Engine version 1.1.0.

Line	Form	Label	Amount
`1040.2a`	Form 1040	Tax-exempt interest	$0
`1040.4b`	Form 1040	IRA distributions, taxable amount	$70,000
`1040.5b`	Form 1040	Pensions and annuities, taxable amount	$0
`1040.6a`	Form 1040	Social security benefits	$0
`1040.6b`	Form 1040	Social security benefits, taxable amount	$0
`1040sd.7`	Schedule D	Net short-term capital gain or (loss)	$5,000
`1040sd.15`	Schedule D	Net long-term capital gain or (loss)	$25,000
`1040sd.16`	Schedule D	Lines 7 and 15 combined	$30,000
`1040.7a`	Form 1040	Capital gain or (loss)	$30,000
`1040.8`	Form 1040	Additional income from Schedule 1, line 10	$0
`1040.9`	Form 1040	Total income	$100,000
`1040.11a`	Form 1040	Adjusted gross income	$100,000
`1040.12e`	Form 1040	Standard deduction	$16,100
`1040s1a.37`	Schedule 1-A	Enhanced deduction for seniors	$0
`1040.13b`	Form 1040	Additional deductions from Schedule 1-A, line 38	$0
`1040.14`	Form 1040	Total deductions (lines 12e, 13a and 13b)	$16,100
`1040.15`	Form 1040	Taxable income	$83,900
`1040.16`	Form 1040	Tax	$11,420
`1040s2.8`	Schedule 2	Additional tax on IRAs or other tax-favored accounts	$4,000
`1040s2.12`	Schedule 2	Net investment income tax	$0
`1040.23`	Form 1040	Other taxes, from Schedule 2, line 21	$4,000
`1040.24`	Form 1040	Total tax	$15,420

The complete response

{
  "engineVersion": "1.1.0",
  "taxYear": 2026,
  "filingStatus": "single",
  "inputs": {
    "age": 55,
    "iraDistributions": 40000,
    "rothConversion": 30000,
    "shortTermGains": 5000,
    "longTermGains": 25000
  },
  "result": {
    "shortTermGain": 5000,
    "longTermGain": 25000,
    "socialSecurityTaxable": 0,
    "grossOrdinaryIncome": 75000,
    "agi": 100000,
    "magiIrmaa": 100000,
    "standardDeduction": 16100,
    "seniorDeduction": 0,
    "taxableOrdinaryIncome": 58900,
    "unusedDeduction": 0,
    "taxableLongTermGain": 25000,
    "ordinaryTax": 7670,
    "capitalGainsTax": 3750,
    "niit": 0,
    "incomeTax": 11420,
    "incomeTaxExcludingNiit": 11420,
    "earlyWithdrawalTax": 4000,
    "totalTax": 15420
  },
  "lines": [
    {
      "line": "1040.2a",
      "form": "Form 1040",
      "lineNumber": "2a",
      "label": "Tax-exempt interest",
      "rule": "irc_103_tax_exempt_interest",
      "value": 0,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_103_tax_exempt_interest"
    },
    {
      "line": "1040.4b",
      "form": "Form 1040",
      "lineNumber": "4b",
      "label": "IRA distributions, taxable amount",
      "rule": "irc_408d_ira_distribution",
      "value": 70000,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_408d_ira_distribution"
    },
    {
      "line": "1040.5b",
      "form": "Form 1040",
      "lineNumber": "5b",
      "label": "Pensions and annuities, taxable amount",
      "rule": "irc_72_pension",
      "value": 0,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_72_pension"
    },
    {
      "line": "1040.6a",
      "form": "Form 1040",
      "lineNumber": "6a",
      "label": "Social security benefits",
      "rule": "irc_86_ss_benefits",
      "value": 0,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_86_ss_benefits"
    },
    {
      "line": "1040.6b",
      "form": "Form 1040",
      "lineNumber": "6b",
      "label": "Social security benefits, taxable amount",
      "rule": "irc_86_pub915_taxable_ss",
      "value": 0,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_86_pub915_taxable_ss"
    },
    {
      "line": "1040sd.7",
      "form": "Schedule D",
      "lineNumber": "7",
      "label": "Net short-term capital gain or (loss)",
      "rule": "irc_1222_net_short_term",
      "value": 5000,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_1222_net_short_term"
    },
    {
      "line": "1040sd.15",
      "form": "Schedule D",
      "lineNumber": "15",
      "label": "Net long-term capital gain or (loss)",
      "rule": "irc_1222_net_long_term",
      "value": 25000,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_1222_net_long_term"
    },
    {
      "line": "1040sd.16",
      "form": "Schedule D",
      "lineNumber": "16",
      "label": "Lines 7 and 15 combined",
      "rule": "irc_1222_net_capital_gain",
      "value": 30000,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_1222_net_capital_gain"
    },
    {
      "line": "1040.7a",
      "form": "Form 1040",
      "lineNumber": "7a",
      "label": "Capital gain or (loss)",
      "rule": "sched_d_netting_floor_0",
      "value": 30000,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#sched_d_netting_floor_0"
    },
    {
      "line": "1040.8",
      "form": "Form 1040",
      "lineNumber": "8",
      "label": "Additional income from Schedule 1, line 10",
      "rule": "irc_61_other_income",
      "value": 0,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_61_other_income"
    },
    {
      "line": "1040.9",
      "form": "Form 1040",
      "lineNumber": "9",
      "label": "Total income",
      "rule": "irc_61_total_income",
      "value": 100000,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_61_total_income"
    },
    {
      "line": "1040.11a",
      "form": "Form 1040",
      "lineNumber": "11a",
      "label": "Adjusted gross income",
      "rule": "irc_62_agi_no_adjustments",
      "value": 100000,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_62_agi_no_adjustments"
    },
    {
      "line": "1040.12e",
      "form": "Form 1040",
      "lineNumber": "12e",
      "label": "Standard deduction",
      "rule": "irc_63c_63f_standard_deduction",
      "value": 16100,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_63c_63f_standard_deduction"
    },
    {
      "line": "1040s1a.37",
      "form": "Schedule 1-A",
      "lineNumber": "37",
      "label": "Enhanced deduction for seniors",
      "rule": "irc_151d5_senior_deduction",
      "value": 0,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_151d5_senior_deduction"
    },
    {
      "line": "1040.13b",
      "form": "Form 1040",
      "lineNumber": "13b",
      "label": "Additional deductions from Schedule 1-A, line 38",
      "rule": "sched1a_line38_additional_deductions",
      "value": 0,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#sched1a_line38_additional_deductions"
    },
    {
      "line": "1040.14",
      "form": "Form 1040",
      "lineNumber": "14",
      "label": "Total deductions (lines 12e, 13a and 13b)",
      "rule": "irc_63_total_deductions",
      "value": 16100,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_63_total_deductions"
    },
    {
      "line": "1040.15",
      "form": "Form 1040",
      "lineNumber": "15",
      "label": "Taxable income",
      "rule": "irc_63_taxable_income",
      "value": 83900,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_63_taxable_income"
    },
    {
      "line": "1040.16",
      "form": "Form 1040",
      "lineNumber": "16",
      "label": "Tax",
      "rule": "irc_1_1h_tax_qdcg_worksheet",
      "value": 11420,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_1_1h_tax_qdcg_worksheet"
    },
    {
      "line": "1040s2.8",
      "form": "Schedule 2",
      "lineNumber": "8",
      "label": "Additional tax on IRAs or other tax-favored accounts",
      "rule": "irc_72t_additional_tax",
      "value": 4000,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_72t_additional_tax"
    },
    {
      "line": "1040s2.12",
      "form": "Schedule 2",
      "lineNumber": "12",
      "label": "Net investment income tax",
      "rule": "irc_1411_niit",
      "value": 0,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_1411_niit"
    },
    {
      "line": "1040.23",
      "form": "Form 1040",
      "lineNumber": "23",
      "label": "Other taxes, from Schedule 2, line 21",
      "rule": "sched2_other_taxes",
      "value": 4000,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#sched2_other_taxes"
    },
    {
      "line": "1040.24",
      "form": "Form 1040",
      "lineNumber": "24",
      "label": "Total tax",
      "rule": "total_tax",
      "value": 15420,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#total_tax"
    }
  ],
  "rules": {
    "docs": "https://quantcalc.app/docs/federal-tax/",
    "sources": {
      "irc_103_tax_exempt_interest": [
        {
          "rule": "tax_exempt_103",
          "url": "https://www.law.cornell.edu/uscode/text/26/103",
          "title": "26 U.S. Code § 103",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "gross income does not include interest on any State or local bond",
          "checked": "2026-09-28"
        },
        {
          "rule": "tax_exempt_103",
          "url": "https://www.law.cornell.edu/uscode/text/26/86",
          "title": "26 U.S. Code § 86",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "the amount of interest received or accrued by the taxpayer during the taxable year which is exempt from tax",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
          "title": "Form 1040 (2025): U.S. Individual Income Tax Return",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Tax-exempt interest",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
          "title": "Schedule 1-A (Form 1040) (2025): Additional Deductions",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Enhanced deduction for seniors. Add lines 36a and 36b",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s2.pdf",
          "title": "Schedule 2 (Form 1040) (2025): Additional Taxes",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Additional tax on IRAs or other tax-favored accounts",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
          "title": "Schedule D (Form 1040) (2025): Capital Gains and Losses",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Net short-term capital gain or (loss)",
          "checked": "2026-09-28"
        }
      ],
      "irc_408d_ira_distribution": [
        {
          "rule": "ira_408d",
          "url": "https://www.law.cornell.edu/uscode/text/26/408",
          "title": "26 U.S. Code § 408",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "any amount paid or distributed out of an individual retirement plan shall be included in gross income by the payee or distributee",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
          "title": "Form 1040 (2025): U.S. Individual Income Tax Return",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Tax-exempt interest",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
          "title": "Schedule 1-A (Form 1040) (2025): Additional Deductions",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Enhanced deduction for seniors. Add lines 36a and 36b",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s2.pdf",
          "title": "Schedule 2 (Form 1040) (2025): Additional Taxes",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Additional tax on IRAs or other tax-favored accounts",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
          "title": "Schedule D (Form 1040) (2025): Capital Gains and Losses",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Net short-term capital gain or (loss)",
          "checked": "2026-09-28"
        }
      ],
      "irc_72_pension": [
        {
          "rule": "annuity_72",
          "url": "https://www.law.cornell.edu/uscode/text/26/72",
          "title": "26 U.S. Code § 72",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "gross income includes any amount received as an annuity",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
          "title": "Form 1040 (2025): U.S. Individual Income Tax Return",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Tax-exempt interest",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
          "title": "Schedule 1-A (Form 1040) (2025): Additional Deductions",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Enhanced deduction for seniors. Add lines 36a and 36b",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s2.pdf",
          "title": "Schedule 2 (Form 1040) (2025): Additional Taxes",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Additional tax on IRAs or other tax-favored accounts",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
          "title": "Schedule D (Form 1040) (2025): Capital Gains and Losses",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Net short-term capital gain or (loss)",
          "checked": "2026-09-28"
        }
      ],
      "irc_86_ss_benefits": [
        {
          "rule": "ss86",
          "url": "https://www.law.cornell.edu/uscode/text/26/86",
          "title": "26 U.S. Code § 86",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "(A) except as otherwise provided in this paragraph, $25,000, (B) $32,000 in the case of a joint return, and (C) zero",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
          "title": "Form 1040 (2025): U.S. Individual Income Tax Return",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Tax-exempt interest",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
          "title": "Schedule 1-A (Form 1040) (2025): Additional Deductions",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Enhanced deduction for seniors. Add lines 36a and 36b",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s2.pdf",
          "title": "Schedule 2 (Form 1040) (2025): Additional Taxes",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Additional tax on IRAs or other tax-favored accounts",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
          "title": "Schedule D (Form 1040) (2025): Capital Gains and Losses",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Net short-term capital gain or (loss)",
          "checked": "2026-09-28"
        }
      ],
      "irc_86_pub915_taxable_ss": [
        {
          "rule": "ss86",
          "url": "https://www.law.cornell.edu/uscode/text/26/86",
          "title": "26 U.S. Code § 86",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "(A) except as otherwise provided in this paragraph, $25,000, (B) $32,000 in the case of a joint return, and (C) zero",
          "checked": "2026-09-28"
        },
        {
          "rule": "p915",
          "url": "https://www.irs.gov/publications/p915",
          "title": "Publication 915, Social Security and Equivalent Railroad Retirement Benefits",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "$25,000 if you are married filing separately and lived apart from your spouse for all of",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
          "title": "Form 1040 (2025): U.S. Individual Income Tax Return",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Tax-exempt interest",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
          "title": "Schedule 1-A (Form 1040) (2025): Additional Deductions",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Enhanced deduction for seniors. Add lines 36a and 36b",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s2.pdf",
          "title": "Schedule 2 (Form 1040) (2025): Additional Taxes",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Additional tax on IRAs or other tax-favored accounts",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
          "title": "Schedule D (Form 1040) (2025): Capital Gains and Losses",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Net short-term capital gain or (loss)",
          "checked": "2026-09-28"
        }
      ],
      "irc_1222_net_short_term": [
        {
          "rule": "cg_1222",
          "url": "https://www.law.cornell.edu/uscode/text/26/1222",
          "title": "26 U.S. Code § 1222",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "the excess of short-term capital gains for the taxable year over the short-term capital losses for such year",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
          "title": "Form 1040 (2025): U.S. Individual Income Tax Return",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Tax-exempt interest",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
          "title": "Schedule 1-A (Form 1040) (2025): Additional Deductions",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Enhanced deduction for seniors. Add lines 36a and 36b",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s2.pdf",
          "title": "Schedule 2 (Form 1040) (2025): Additional Taxes",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Additional tax on IRAs or other tax-favored accounts",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
          "title": "Schedule D (Form 1040) (2025): Capital Gains and Losses",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Net short-term capital gain or (loss)",
          "checked": "2026-09-28"
        }
      ],
      "irc_1222_net_long_term": [
        {
          "rule": "cg_1222",
          "url": "https://www.law.cornell.edu/uscode/text/26/1222",
          "title": "26 U.S. Code § 1222",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "the excess of short-term capital gains for the taxable year over the short-term capital losses for such year",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
          "title": "Form 1040 (2025): U.S. Individual Income Tax Return",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Tax-exempt interest",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
          "title": "Schedule 1-A (Form 1040) (2025): Additional Deductions",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Enhanced deduction for seniors. Add lines 36a and 36b",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s2.pdf",
          "title": "Schedule 2 (Form 1040) (2025): Additional Taxes",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Additional tax on IRAs or other tax-favored accounts",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
          "title": "Schedule D (Form 1040) (2025): Capital Gains and Losses",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Net short-term capital gain or (loss)",
          "checked": "2026-09-28"
        }
      ],
      "irc_1222_net_capital_gain": [
        {
          "rule": "cg_1222",
          "url": "https://www.law.cornell.edu/uscode/text/26/1222",
          "title": "26 U.S. Code § 1222",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "the excess of short-term capital gains for the taxable year over the short-term capital losses for such year",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
          "title": "Form 1040 (2025): U.S. Individual Income Tax Return",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Tax-exempt interest",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
          "title": "Schedule 1-A (Form 1040) (2025): Additional Deductions",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Enhanced deduction for seniors. Add lines 36a and 36b",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s2.pdf",
          "title": "Schedule 2 (Form 1040) (2025): Additional Taxes",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Additional tax on IRAs or other tax-favored accounts",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
          "title": "Schedule D (Form 1040) (2025): Capital Gains and Losses",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Net short-term capital gain or (loss)",
          "checked": "2026-09-28"
        }
      ],
      "sched_d_netting_floor_0": [
        {
          "rule": "cap_loss",
          "url": "https://www.law.cornell.edu/uscode/text/26/1211",
          "title": "26 U.S. Code § 1211",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "the lower of- (1) $3,000 ($1,500 in the case of a married individual filing a separate return)",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
          "title": "Form 1040 (2025): U.S. Individual Income Tax Return",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Tax-exempt interest",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
          "title": "Schedule 1-A (Form 1040) (2025): Additional Deductions",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Enhanced deduction for seniors. Add lines 36a and 36b",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s2.pdf",
          "title": "Schedule 2 (Form 1040) (2025): Additional Taxes",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Additional tax on IRAs or other tax-favored accounts",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
          "title": "Schedule D (Form 1040) (2025): Capital Gains and Losses",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Net short-term capital gain or (loss)",
          "checked": "2026-09-28"
        }
      ],
      "irc_61_other_income": [
        {
          "rule": "gross_income_61",
          "url": "https://www.law.cornell.edu/uscode/text/26/61",
          "title": "26 U.S. Code § 61",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "gross income means all income from whatever source derived",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
          "title": "Form 1040 (2025): U.S. Individual Income Tax Return",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Tax-exempt interest",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
          "title": "Schedule 1-A (Form 1040) (2025): Additional Deductions",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Enhanced deduction for seniors. Add lines 36a and 36b",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s2.pdf",
          "title": "Schedule 2 (Form 1040) (2025): Additional Taxes",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Additional tax on IRAs or other tax-favored accounts",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
          "title": "Schedule D (Form 1040) (2025): Capital Gains and Losses",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Net short-term capital gain or (loss)",
          "checked": "2026-09-28"
        }
      ],
      "irc_61_total_income": [
        {
          "rule": "gross_income_61",
          "url": "https://www.law.cornell.edu/uscode/text/26/61",
          "title": "26 U.S. Code § 61",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "gross income means all income from whatever source derived",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
          "title": "Form 1040 (2025): U.S. Individual Income Tax Return",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Tax-exempt interest",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
          "title": "Schedule 1-A (Form 1040) (2025): Additional Deductions",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Enhanced deduction for seniors. Add lines 36a and 36b",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s2.pdf",
          "title": "Schedule 2 (Form 1040) (2025): Additional Taxes",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Additional tax on IRAs or other tax-favored accounts",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
          "title": "Schedule D (Form 1040) (2025): Capital Gains and Losses",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Net short-term capital gain or (loss)",
          "checked": "2026-09-28"
        }
      ],
      "irc_62_agi_no_adjustments": [
        {
          "rule": "agi_62",
          "url": "https://www.law.cornell.edu/uscode/text/26/62",
          "title": "26 U.S. Code § 62",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "in the case of an individual, gross income minus the following deductions",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
          "title": "Form 1040 (2025): U.S. Individual Income Tax Return",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Tax-exempt interest",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
          "title": "Schedule 1-A (Form 1040) (2025): Additional Deductions",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Enhanced deduction for seniors. Add lines 36a and 36b",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s2.pdf",
          "title": "Schedule 2 (Form 1040) (2025): Additional Taxes",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Additional tax on IRAs or other tax-favored accounts",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
          "title": "Schedule D (Form 1040) (2025): Capital Gains and Losses",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Net short-term capital gain or (loss)",
          "checked": "2026-09-28"
        }
      ],
      "irc_63c_63f_standard_deduction": [
        {
          "rule": "std_ded",
          "url": "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf",
          "title": "Rev. Proc. 2025-32: 2026 inflation-adjusted items (incl. One Big Beautiful Bill amendments)",
          "publisher": "Internal Revenue Service",
          "kind": "guidance",
          "official": true,
          "quote": "Married Individuals Filing Joint Returns and Surviving Spouses (§ 1(j)(2)(A)) $32,200 Heads of Households (§ 1(j)(2)(B)) $24,150",
          "checked": "2026-09-28"
        },
        {
          "rule": "aged_63f",
          "url": "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf",
          "title": "Rev. Proc. 2025-32: 2026 inflation-adjusted items (incl. One Big Beautiful Bill amendments)",
          "publisher": "Internal Revenue Service",
          "kind": "guidance",
          "official": true,
          "quote": "the additional standard deduction amount under § 63(f) for the aged or the blind is $1,650. The additional standard deduction amount is increased to $2,050 if the individual is also unmarried and not a surviving spouse",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
          "title": "Form 1040 (2025): U.S. Individual Income Tax Return",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Tax-exempt interest",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
          "title": "Schedule 1-A (Form 1040) (2025): Additional Deductions",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Enhanced deduction for seniors. Add lines 36a and 36b",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s2.pdf",
          "title": "Schedule 2 (Form 1040) (2025): Additional Taxes",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Additional tax on IRAs or other tax-favored accounts",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
          "title": "Schedule D (Form 1040) (2025): Capital Gains and Losses",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Net short-term capital gain or (loss)",
          "checked": "2026-09-28"
        }
      ],
      "irc_151d5_senior_deduction": [
        {
          "rule": "senior",
          "url": "https://www.law.cornell.edu/uscode/text/26/151",
          "title": "26 U.S. Code § 151",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "In the case of a taxable year beginning before January 1, 2029, there shall be allowed a deduction in an amount equal to $6,000 for each qualified individual",
          "checked": "2026-09-28"
        },
        {
          "rule": "senior_eff",
          "url": "https://www.govinfo.gov/content/pkg/PLAW-119publ21/html/PLAW-119publ21.htm",
          "title": "Public Law 119-21 (One Big Beautiful Bill Act), enrolled text",
          "publisher": "U.S. Government Publishing Office (govinfo)",
          "kind": "legislation",
          "official": true,
          "quote": "SEC. 70103. TERMINATION OF DEDUCTION FOR PERSONAL EXEMPTIONS OTHER THAN TEMPORARY SENIOR DEDUCTION",
          "checked": "2026-09-28"
        },
        {
          "rule": "senior_irs",
          "url": "https://www.irs.gov/newsroom/working-families-tax-cuts-tax-deductions-for-working-americans-and-seniors",
          "title": "Working Families Tax Cuts: tax deductions for working Americans and seniors",
          "publisher": "Internal Revenue Service (newsroom)",
          "kind": "agency_page",
          "official": true,
          "quote": "Effective for 2025 through 2028, individuals who are age 65 and older may claim an additional deduction of $6,000",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
          "title": "Form 1040 (2025): U.S. Individual Income Tax Return",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Tax-exempt interest",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
          "title": "Schedule 1-A (Form 1040) (2025): Additional Deductions",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Enhanced deduction for seniors. Add lines 36a and 36b",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s2.pdf",
          "title": "Schedule 2 (Form 1040) (2025): Additional Taxes",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Additional tax on IRAs or other tax-favored accounts",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
          "title": "Schedule D (Form 1040) (2025): Capital Gains and Losses",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Net short-term capital gain or (loss)",
          "checked": "2026-09-28"
        }
      ],
      "sched1a_line38_additional_deductions": [
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
          "title": "Form 1040 (2025): U.S. Individual Income Tax Return",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Tax-exempt interest",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
          "title": "Schedule 1-A (Form 1040) (2025): Additional Deductions",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Enhanced deduction for seniors. Add lines 36a and 36b",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s2.pdf",
          "title": "Schedule 2 (Form 1040) (2025): Additional Taxes",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Additional tax on IRAs or other tax-favored accounts",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
          "title": "Schedule D (Form 1040) (2025): Capital Gains and Losses",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Net short-term capital gain or (loss)",
          "checked": "2026-09-28"
        }
      ],
      "irc_63_total_deductions": [
        {
          "rule": "taxable_income_63",
          "url": "https://www.law.cornell.edu/uscode/text/26/63",
          "title": "26 U.S. Code § 63",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "gross income minus the deductions allowed by this chapter",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
          "title": "Form 1040 (2025): U.S. Individual Income Tax Return",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Tax-exempt interest",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
          "title": "Schedule 1-A (Form 1040) (2025): Additional Deductions",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Enhanced deduction for seniors. Add lines 36a and 36b",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s2.pdf",
          "title": "Schedule 2 (Form 1040) (2025): Additional Taxes",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Additional tax on IRAs or other tax-favored accounts",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
          "title": "Schedule D (Form 1040) (2025): Capital Gains and Losses",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Net short-term capital gain or (loss)",
          "checked": "2026-09-28"
        }
      ],
      "irc_63_taxable_income": [
        {
          "rule": "taxable_income_63",
          "url": "https://www.law.cornell.edu/uscode/text/26/63",
          "title": "26 U.S. Code § 63",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "gross income minus the deductions allowed by this chapter",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
          "title": "Form 1040 (2025): U.S. Individual Income Tax Return",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Tax-exempt interest",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
          "title": "Schedule 1-A (Form 1040) (2025): Additional Deductions",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Enhanced deduction for seniors. Add lines 36a and 36b",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s2.pdf",
          "title": "Schedule 2 (Form 1040) (2025): Additional Taxes",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Additional tax on IRAs or other tax-favored accounts",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
          "title": "Schedule D (Form 1040) (2025): Capital Gains and Losses",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Net short-term capital gain or (loss)",
          "checked": "2026-09-28"
        }
      ],
      "irc_1_1h_tax_qdcg_worksheet": [
        {
          "rule": "ord_single",
          "url": "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf",
          "title": "Rev. Proc. 2025-32: 2026 inflation-adjusted items (incl. One Big Beautiful Bill amendments)",
          "publisher": "Internal Revenue Service",
          "kind": "guidance",
          "official": true,
          "quote": "TABLE 3 - Section 1(j)(2)(C) - Unmarried Individuals (other than Surviving Spouses and Heads of Households) If Taxable Income Is: The Tax Is: Not over $12,400",
          "checked": "2026-09-28"
        },
        {
          "rule": "ltcg",
          "url": "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf",
          "title": "Rev. Proc. 2025-32: 2026 inflation-adjusted items (incl. One Big Beautiful Bill amendments)",
          "publisher": "Internal Revenue Service",
          "kind": "guidance",
          "official": true,
          "quote": "Married Individuals Filing Joint Returns and Surviving Spouse $98,900 $613,700 Married Individuals Filing Separate Returns $49,450 $306,850 Heads of Household $66,200 $579,600 All Other Individuals $49,450 $545,500",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
          "title": "Form 1040 (2025): U.S. Individual Income Tax Return",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Tax-exempt interest",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
          "title": "Schedule 1-A (Form 1040) (2025): Additional Deductions",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Enhanced deduction for seniors. Add lines 36a and 36b",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s2.pdf",
          "title": "Schedule 2 (Form 1040) (2025): Additional Taxes",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Additional tax on IRAs or other tax-favored accounts",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
          "title": "Schedule D (Form 1040) (2025): Capital Gains and Losses",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Net short-term capital gain or (loss)",
          "checked": "2026-09-28"
        }
      ],
      "irc_72t_additional_tax": [
        {
          "rule": "72t",
          "url": "https://www.law.cornell.edu/uscode/text/26/72",
          "title": "26 U.S. Code § 72",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "shall be increased by an amount equal to 10 percent of the portion of such amount which is includible in gross income",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
          "title": "Form 1040 (2025): U.S. Individual Income Tax Return",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Tax-exempt interest",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
          "title": "Schedule 1-A (Form 1040) (2025): Additional Deductions",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Enhanced deduction for seniors. Add lines 36a and 36b",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s2.pdf",
          "title": "Schedule 2 (Form 1040) (2025): Additional Taxes",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Additional tax on IRAs or other tax-favored accounts",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
          "title": "Schedule D (Form 1040) (2025): Capital Gains and Losses",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Net short-term capital gain or (loss)",
          "checked": "2026-09-28"
        }
      ],
      "irc_1411_niit": [
        {
          "rule": "niit",
          "url": "https://www.law.cornell.edu/uscode/text/26/1411",
          "title": "26 U.S. Code § 1411",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "a tax equal to 3.8 percent of the lesser of",
          "checked": "2026-09-28"
        },
        {
          "rule": "niit_irs",
          "url": "https://www.irs.gov/individuals/net-investment-income-tax",
          "title": "Net Investment Income Tax",
          "publisher": "Internal Revenue Service",
          "kind": "agency_page",
          "official": true,
          "quote": "Married filing jointly - $250,000, Married filing separately - $125,000, Single or head of household - $200,000",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
          "title": "Form 1040 (2025): U.S. Individual Income Tax Return",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Tax-exempt interest",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
          "title": "Schedule 1-A (Form 1040) (2025): Additional Deductions",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Enhanced deduction for seniors. Add lines 36a and 36b",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s2.pdf",
          "title": "Schedule 2 (Form 1040) (2025): Additional Taxes",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Additional tax on IRAs or other tax-favored accounts",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
          "title": "Schedule D (Form 1040) (2025): Capital Gains and Losses",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Net short-term capital gain or (loss)",
          "checked": "2026-09-28"
        }
      ],
      "sched2_other_taxes": [
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
          "title": "Form 1040 (2025): U.S. Individual Income Tax Return",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Tax-exempt interest",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
          "title": "Schedule 1-A (Form 1040) (2025): Additional Deductions",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Enhanced deduction for seniors. Add lines 36a and 36b",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s2.pdf",
          "title": "Schedule 2 (Form 1040) (2025): Additional Taxes",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Additional tax on IRAs or other tax-favored accounts",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
          "title": "Schedule D (Form 1040) (2025): Capital Gains and Losses",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Net short-term capital gain or (loss)",
          "checked": "2026-09-28"
        }
      ],
      "total_tax": [
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
          "title": "Form 1040 (2025): U.S. Individual Income Tax Return",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Tax-exempt interest",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
          "title": "Schedule 1-A (Form 1040) (2025): Additional Deductions",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Enhanced deduction for seniors. Add lines 36a and 36b",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s2.pdf",
          "title": "Schedule 2 (Form 1040) (2025): Additional Taxes",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Additional tax on IRAs or other tax-favored accounts",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
          "title": "Schedule D (Form 1040) (2025): Capital Gains and Losses",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Net short-term capital gain or (loss)",
          "checked": "2026-09-28"
        }
      ]
    },
    "unsourced": [],
    "notModeled": [
      "Wages, self-employment income, FICA and the Additional Medicare Tax (planned: R4)",
      "Taxable interest, ordinary and qualified dividends (and so their share of the NIIT and the capital-gains worksheet) (planned: R1)",
      "The $3,000 capital-loss deduction and loss carryovers (a net loss enters as zero) (planned: R2)",
      "Itemized deductions (Schedule A) and the non-itemizer charitable deduction (planned: R3)",
      "The §72(t) exceptions (rule of 55, substantially equal payments, disability), IRA basis (Form 8606) and the missed-RMD excise tax (planned: R5)",
      "The §63(f) amount for blindness and the qualifying surviving spouse status (planned: R6)",
      "Credits (child and other dependent credits, the credit for the elderly, the saver's credit, the premium tax credit reconciliation) and the alternative minimum tax (planned: R7)",
      "Estimated-tax payments and the underpayment penalty (planned: R8)",
      "Adjustments to income (Schedule 1 Part II), the qualified business income deduction and the Schedule 1-A tips, overtime and car-loan interest deductions"
    ]
  }
}

A high-income single retiree

MAGI far above the phase-out threshold removes the senior deduction entirely. With MAGI above the net investment income tax threshold, the gain owes 3.8% on the smaller of the gain and the MAGI above the threshold. Tax-exempt interest counts in provisional income (the benefits are 85% taxable either way here) and in the IRMAA MAGI, but not in AGI.

POST https://quantcalc.app/api/federal-tax
Content-Type: application/json
X-License-Key: YOUR_KEY

{
  "age": 70,
  "iraDistributions": 150000,
  "socialSecurityGross": 45000,
  "longTermGains": 120000,
  "taxExemptInterest": 8000
}

Returns result.totalTax $55,535.50: AGI $308,250, taxable income $290,100, income tax $55,535.50 (of which NIIT $4,113.50). Engine version 1.1.0.

Line	Form	Label	Amount
`1040.2a`	Form 1040	Tax-exempt interest	$8,000
`1040.4b`	Form 1040	IRA distributions, taxable amount	$150,000
`1040.5b`	Form 1040	Pensions and annuities, taxable amount	$0
`1040.6a`	Form 1040	Social security benefits	$45,000
`1040.6b`	Form 1040	Social security benefits, taxable amount	$38,250
`1040sd.7`	Schedule D	Net short-term capital gain or (loss)	$0
`1040sd.15`	Schedule D	Net long-term capital gain or (loss)	$120,000
`1040sd.16`	Schedule D	Lines 7 and 15 combined	$120,000
`1040.7a`	Form 1040	Capital gain or (loss)	$120,000
`1040.8`	Form 1040	Additional income from Schedule 1, line 10	$0
`1040.9`	Form 1040	Total income	$308,250
`1040.11a`	Form 1040	Adjusted gross income	$308,250
`1040.12e`	Form 1040	Standard deduction	$18,150
`1040s1a.37`	Schedule 1-A	Enhanced deduction for seniors	$0
`1040.13b`	Form 1040	Additional deductions from Schedule 1-A, line 38	$0
`1040.14`	Form 1040	Total deductions (lines 12e, 13a and 13b)	$18,150
`1040.15`	Form 1040	Taxable income	$290,100
`1040.16`	Form 1040	Tax	$51,422
`1040s2.8`	Schedule 2	Additional tax on IRAs or other tax-favored accounts	$0
`1040s2.12`	Schedule 2	Net investment income tax	$4,113.50
`1040.23`	Form 1040	Other taxes, from Schedule 2, line 21	$4,113.50
`1040.24`	Form 1040	Total tax	$55,535.50

The complete response

{
  "engineVersion": "1.1.0",
  "taxYear": 2026,
  "filingStatus": "single",
  "inputs": {
    "age": 70,
    "iraDistributions": 150000,
    "longTermGains": 120000,
    "socialSecurityGross": 45000,
    "taxExemptInterest": 8000
  },
  "result": {
    "shortTermGain": 0,
    "longTermGain": 120000,
    "socialSecurityTaxable": 38250,
    "grossOrdinaryIncome": 188250,
    "agi": 308250,
    "magiIrmaa": 316250,
    "standardDeduction": 18150,
    "seniorDeduction": 0,
    "taxableOrdinaryIncome": 170100,
    "unusedDeduction": 0,
    "taxableLongTermGain": 120000,
    "ordinaryTax": 33422,
    "capitalGainsTax": 22113.5,
    "niit": 4113.5,
    "incomeTax": 55535.5,
    "incomeTaxExcludingNiit": 51422,
    "earlyWithdrawalTax": 0,
    "totalTax": 55535.5
  },
  "lines": [
    {
      "line": "1040.2a",
      "form": "Form 1040",
      "lineNumber": "2a",
      "label": "Tax-exempt interest",
      "rule": "irc_103_tax_exempt_interest",
      "value": 8000,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_103_tax_exempt_interest"
    },
    {
      "line": "1040.4b",
      "form": "Form 1040",
      "lineNumber": "4b",
      "label": "IRA distributions, taxable amount",
      "rule": "irc_408d_ira_distribution",
      "value": 150000,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_408d_ira_distribution"
    },
    {
      "line": "1040.5b",
      "form": "Form 1040",
      "lineNumber": "5b",
      "label": "Pensions and annuities, taxable amount",
      "rule": "irc_72_pension",
      "value": 0,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_72_pension"
    },
    {
      "line": "1040.6a",
      "form": "Form 1040",
      "lineNumber": "6a",
      "label": "Social security benefits",
      "rule": "irc_86_ss_benefits",
      "value": 45000,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_86_ss_benefits"
    },
    {
      "line": "1040.6b",
      "form": "Form 1040",
      "lineNumber": "6b",
      "label": "Social security benefits, taxable amount",
      "rule": "irc_86_pub915_taxable_ss",
      "value": 38250,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_86_pub915_taxable_ss"
    },
    {
      "line": "1040sd.7",
      "form": "Schedule D",
      "lineNumber": "7",
      "label": "Net short-term capital gain or (loss)",
      "rule": "irc_1222_net_short_term",
      "value": 0,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_1222_net_short_term"
    },
    {
      "line": "1040sd.15",
      "form": "Schedule D",
      "lineNumber": "15",
      "label": "Net long-term capital gain or (loss)",
      "rule": "irc_1222_net_long_term",
      "value": 120000,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_1222_net_long_term"
    },
    {
      "line": "1040sd.16",
      "form": "Schedule D",
      "lineNumber": "16",
      "label": "Lines 7 and 15 combined",
      "rule": "irc_1222_net_capital_gain",
      "value": 120000,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_1222_net_capital_gain"
    },
    {
      "line": "1040.7a",
      "form": "Form 1040",
      "lineNumber": "7a",
      "label": "Capital gain or (loss)",
      "rule": "sched_d_netting_floor_0",
      "value": 120000,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#sched_d_netting_floor_0"
    },
    {
      "line": "1040.8",
      "form": "Form 1040",
      "lineNumber": "8",
      "label": "Additional income from Schedule 1, line 10",
      "rule": "irc_61_other_income",
      "value": 0,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_61_other_income"
    },
    {
      "line": "1040.9",
      "form": "Form 1040",
      "lineNumber": "9",
      "label": "Total income",
      "rule": "irc_61_total_income",
      "value": 308250,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_61_total_income"
    },
    {
      "line": "1040.11a",
      "form": "Form 1040",
      "lineNumber": "11a",
      "label": "Adjusted gross income",
      "rule": "irc_62_agi_no_adjustments",
      "value": 308250,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_62_agi_no_adjustments"
    },
    {
      "line": "1040.12e",
      "form": "Form 1040",
      "lineNumber": "12e",
      "label": "Standard deduction",
      "rule": "irc_63c_63f_standard_deduction",
      "value": 18150,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_63c_63f_standard_deduction"
    },
    {
      "line": "1040s1a.37",
      "form": "Schedule 1-A",
      "lineNumber": "37",
      "label": "Enhanced deduction for seniors",
      "rule": "irc_151d5_senior_deduction",
      "value": 0,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_151d5_senior_deduction"
    },
    {
      "line": "1040.13b",
      "form": "Form 1040",
      "lineNumber": "13b",
      "label": "Additional deductions from Schedule 1-A, line 38",
      "rule": "sched1a_line38_additional_deductions",
      "value": 0,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#sched1a_line38_additional_deductions"
    },
    {
      "line": "1040.14",
      "form": "Form 1040",
      "lineNumber": "14",
      "label": "Total deductions (lines 12e, 13a and 13b)",
      "rule": "irc_63_total_deductions",
      "value": 18150,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_63_total_deductions"
    },
    {
      "line": "1040.15",
      "form": "Form 1040",
      "lineNumber": "15",
      "label": "Taxable income",
      "rule": "irc_63_taxable_income",
      "value": 290100,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_63_taxable_income"
    },
    {
      "line": "1040.16",
      "form": "Form 1040",
      "lineNumber": "16",
      "label": "Tax",
      "rule": "irc_1_1h_tax_qdcg_worksheet",
      "value": 51422,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_1_1h_tax_qdcg_worksheet"
    },
    {
      "line": "1040s2.8",
      "form": "Schedule 2",
      "lineNumber": "8",
      "label": "Additional tax on IRAs or other tax-favored accounts",
      "rule": "irc_72t_additional_tax",
      "value": 0,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_72t_additional_tax"
    },
    {
      "line": "1040s2.12",
      "form": "Schedule 2",
      "lineNumber": "12",
      "label": "Net investment income tax",
      "rule": "irc_1411_niit",
      "value": 4113.5,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_1411_niit"
    },
    {
      "line": "1040.23",
      "form": "Form 1040",
      "lineNumber": "23",
      "label": "Other taxes, from Schedule 2, line 21",
      "rule": "sched2_other_taxes",
      "value": 4113.5,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#sched2_other_taxes"
    },
    {
      "line": "1040.24",
      "form": "Form 1040",
      "lineNumber": "24",
      "label": "Total tax",
      "rule": "total_tax",
      "value": 55535.5,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#total_tax"
    }
  ],
  "rules": {
    "docs": "https://quantcalc.app/docs/federal-tax/",
    "sources": {
      "irc_103_tax_exempt_interest": [
        {
          "rule": "tax_exempt_103",
          "url": "https://www.law.cornell.edu/uscode/text/26/103",
          "title": "26 U.S. Code § 103",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "gross income does not include interest on any State or local bond",
          "checked": "2026-09-28"
        },
        {
          "rule": "tax_exempt_103",
          "url": "https://www.law.cornell.edu/uscode/text/26/86",
          "title": "26 U.S. Code § 86",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "the amount of interest received or accrued by the taxpayer during the taxable year which is exempt from tax",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
          "title": "Form 1040 (2025): U.S. Individual Income Tax Return",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Tax-exempt interest",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
          "title": "Schedule 1-A (Form 1040) (2025): Additional Deductions",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Enhanced deduction for seniors. Add lines 36a and 36b",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s2.pdf",
          "title": "Schedule 2 (Form 1040) (2025): Additional Taxes",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Additional tax on IRAs or other tax-favored accounts",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
          "title": "Schedule D (Form 1040) (2025): Capital Gains and Losses",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Net short-term capital gain or (loss)",
          "checked": "2026-09-28"
        }
      ],
      "irc_408d_ira_distribution": [
        {
          "rule": "ira_408d",
          "url": "https://www.law.cornell.edu/uscode/text/26/408",
          "title": "26 U.S. Code § 408",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "any amount paid or distributed out of an individual retirement plan shall be included in gross income by the payee or distributee",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
          "title": "Form 1040 (2025): U.S. Individual Income Tax Return",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Tax-exempt interest",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
          "title": "Schedule 1-A (Form 1040) (2025): Additional Deductions",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Enhanced deduction for seniors. Add lines 36a and 36b",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s2.pdf",
          "title": "Schedule 2 (Form 1040) (2025): Additional Taxes",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Additional tax on IRAs or other tax-favored accounts",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
          "title": "Schedule D (Form 1040) (2025): Capital Gains and Losses",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Net short-term capital gain or (loss)",
          "checked": "2026-09-28"
        }
      ],
      "irc_72_pension": [
        {
          "rule": "annuity_72",
          "url": "https://www.law.cornell.edu/uscode/text/26/72",
          "title": "26 U.S. Code § 72",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "gross income includes any amount received as an annuity",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
          "title": "Form 1040 (2025): U.S. Individual Income Tax Return",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Tax-exempt interest",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
          "title": "Schedule 1-A (Form 1040) (2025): Additional Deductions",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Enhanced deduction for seniors. Add lines 36a and 36b",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s2.pdf",
          "title": "Schedule 2 (Form 1040) (2025): Additional Taxes",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Additional tax on IRAs or other tax-favored accounts",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
          "title": "Schedule D (Form 1040) (2025): Capital Gains and Losses",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Net short-term capital gain or (loss)",
          "checked": "2026-09-28"
        }
      ],
      "irc_86_ss_benefits": [
        {
          "rule": "ss86",
          "url": "https://www.law.cornell.edu/uscode/text/26/86",
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          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
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          "official": true,
          "quote": "(A) except as otherwise provided in this paragraph, $25,000, (B) $32,000 in the case of a joint return, and (C) zero",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
          "title": "Form 1040 (2025): U.S. Individual Income Tax Return",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Tax-exempt interest",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
          "title": "Schedule 1-A (Form 1040) (2025): Additional Deductions",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Enhanced deduction for seniors. Add lines 36a and 36b",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s2.pdf",
          "title": "Schedule 2 (Form 1040) (2025): Additional Taxes",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Additional tax on IRAs or other tax-favored accounts",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
          "title": "Schedule D (Form 1040) (2025): Capital Gains and Losses",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Net short-term capital gain or (loss)",
          "checked": "2026-09-28"
        }
      ],
      "irc_86_pub915_taxable_ss": [
        {
          "rule": "ss86",
          "url": "https://www.law.cornell.edu/uscode/text/26/86",
          "title": "26 U.S. Code § 86",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
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          "official": true,
          "quote": "(A) except as otherwise provided in this paragraph, $25,000, (B) $32,000 in the case of a joint return, and (C) zero",
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        },
        {
          "rule": "p915",
          "url": "https://www.irs.gov/publications/p915",
          "title": "Publication 915, Social Security and Equivalent Railroad Retirement Benefits",
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          "kind": "instructions",
          "official": true,
          "quote": "$25,000 if you are married filing separately and lived apart from your spouse for all of",
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        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
          "title": "Form 1040 (2025): U.S. Individual Income Tax Return",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Tax-exempt interest",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
          "title": "Schedule 1-A (Form 1040) (2025): Additional Deductions",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Enhanced deduction for seniors. Add lines 36a and 36b",
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        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s2.pdf",
          "title": "Schedule 2 (Form 1040) (2025): Additional Taxes",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Additional tax on IRAs or other tax-favored accounts",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
          "title": "Schedule D (Form 1040) (2025): Capital Gains and Losses",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Net short-term capital gain or (loss)",
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        }
      ],
      "irc_1222_net_short_term": [
        {
          "rule": "cg_1222",
          "url": "https://www.law.cornell.edu/uscode/text/26/1222",
          "title": "26 U.S. Code § 1222",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "the excess of short-term capital gains for the taxable year over the short-term capital losses for such year",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
          "title": "Form 1040 (2025): U.S. Individual Income Tax Return",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Tax-exempt interest",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
          "title": "Schedule 1-A (Form 1040) (2025): Additional Deductions",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Enhanced deduction for seniors. Add lines 36a and 36b",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s2.pdf",
          "title": "Schedule 2 (Form 1040) (2025): Additional Taxes",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Additional tax on IRAs or other tax-favored accounts",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
          "title": "Schedule D (Form 1040) (2025): Capital Gains and Losses",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Net short-term capital gain or (loss)",
          "checked": "2026-09-28"
        }
      ],
      "irc_1222_net_long_term": [
        {
          "rule": "cg_1222",
          "url": "https://www.law.cornell.edu/uscode/text/26/1222",
          "title": "26 U.S. Code § 1222",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "the excess of short-term capital gains for the taxable year over the short-term capital losses for such year",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
          "title": "Form 1040 (2025): U.S. Individual Income Tax Return",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Tax-exempt interest",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
          "title": "Schedule 1-A (Form 1040) (2025): Additional Deductions",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Enhanced deduction for seniors. Add lines 36a and 36b",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s2.pdf",
          "title": "Schedule 2 (Form 1040) (2025): Additional Taxes",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Additional tax on IRAs or other tax-favored accounts",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
          "title": "Schedule D (Form 1040) (2025): Capital Gains and Losses",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Net short-term capital gain or (loss)",
          "checked": "2026-09-28"
        }
      ],
      "irc_1222_net_capital_gain": [
        {
          "rule": "cg_1222",
          "url": "https://www.law.cornell.edu/uscode/text/26/1222",
          "title": "26 U.S. Code § 1222",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "the excess of short-term capital gains for the taxable year over the short-term capital losses for such year",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
          "title": "Form 1040 (2025): U.S. Individual Income Tax Return",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Tax-exempt interest",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
          "title": "Schedule 1-A (Form 1040) (2025): Additional Deductions",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Enhanced deduction for seniors. Add lines 36a and 36b",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s2.pdf",
          "title": "Schedule 2 (Form 1040) (2025): Additional Taxes",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Additional tax on IRAs or other tax-favored accounts",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
          "title": "Schedule D (Form 1040) (2025): Capital Gains and Losses",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Net short-term capital gain or (loss)",
          "checked": "2026-09-28"
        }
      ],
      "sched_d_netting_floor_0": [
        {
          "rule": "cap_loss",
          "url": "https://www.law.cornell.edu/uscode/text/26/1211",
          "title": "26 U.S. Code § 1211",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "the lower of- (1) $3,000 ($1,500 in the case of a married individual filing a separate return)",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
          "title": "Form 1040 (2025): U.S. Individual Income Tax Return",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Tax-exempt interest",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
          "title": "Schedule 1-A (Form 1040) (2025): Additional Deductions",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Enhanced deduction for seniors. Add lines 36a and 36b",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s2.pdf",
          "title": "Schedule 2 (Form 1040) (2025): Additional Taxes",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Additional tax on IRAs or other tax-favored accounts",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
          "title": "Schedule D (Form 1040) (2025): Capital Gains and Losses",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Net short-term capital gain or (loss)",
          "checked": "2026-09-28"
        }
      ],
      "irc_61_other_income": [
        {
          "rule": "gross_income_61",
          "url": "https://www.law.cornell.edu/uscode/text/26/61",
          "title": "26 U.S. Code § 61",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "gross income means all income from whatever source derived",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
          "title": "Form 1040 (2025): U.S. Individual Income Tax Return",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Tax-exempt interest",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
          "title": "Schedule 1-A (Form 1040) (2025): Additional Deductions",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Enhanced deduction for seniors. Add lines 36a and 36b",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s2.pdf",
          "title": "Schedule 2 (Form 1040) (2025): Additional Taxes",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Additional tax on IRAs or other tax-favored accounts",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
          "title": "Schedule D (Form 1040) (2025): Capital Gains and Losses",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Net short-term capital gain or (loss)",
          "checked": "2026-09-28"
        }
      ],
      "irc_61_total_income": [
        {
          "rule": "gross_income_61",
          "url": "https://www.law.cornell.edu/uscode/text/26/61",
          "title": "26 U.S. Code § 61",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "gross income means all income from whatever source derived",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
          "title": "Form 1040 (2025): U.S. Individual Income Tax Return",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Tax-exempt interest",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
          "title": "Schedule 1-A (Form 1040) (2025): Additional Deductions",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Enhanced deduction for seniors. Add lines 36a and 36b",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s2.pdf",
          "title": "Schedule 2 (Form 1040) (2025): Additional Taxes",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Additional tax on IRAs or other tax-favored accounts",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
          "title": "Schedule D (Form 1040) (2025): Capital Gains and Losses",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Net short-term capital gain or (loss)",
          "checked": "2026-09-28"
        }
      ],
      "irc_62_agi_no_adjustments": [
        {
          "rule": "agi_62",
          "url": "https://www.law.cornell.edu/uscode/text/26/62",
          "title": "26 U.S. Code § 62",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "in the case of an individual, gross income minus the following deductions",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
          "title": "Form 1040 (2025): U.S. Individual Income Tax Return",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Tax-exempt interest",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
          "title": "Schedule 1-A (Form 1040) (2025): Additional Deductions",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Enhanced deduction for seniors. Add lines 36a and 36b",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s2.pdf",
          "title": "Schedule 2 (Form 1040) (2025): Additional Taxes",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Additional tax on IRAs or other tax-favored accounts",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
          "title": "Schedule D (Form 1040) (2025): Capital Gains and Losses",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Net short-term capital gain or (loss)",
          "checked": "2026-09-28"
        }
      ],
      "irc_63c_63f_standard_deduction": [
        {
          "rule": "std_ded",
          "url": "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf",
          "title": "Rev. Proc. 2025-32: 2026 inflation-adjusted items (incl. One Big Beautiful Bill amendments)",
          "publisher": "Internal Revenue Service",
          "kind": "guidance",
          "official": true,
          "quote": "Married Individuals Filing Joint Returns and Surviving Spouses (§ 1(j)(2)(A)) $32,200 Heads of Households (§ 1(j)(2)(B)) $24,150",
          "checked": "2026-09-28"
        },
        {
          "rule": "aged_63f",
          "url": "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf",
          "title": "Rev. Proc. 2025-32: 2026 inflation-adjusted items (incl. One Big Beautiful Bill amendments)",
          "publisher": "Internal Revenue Service",
          "kind": "guidance",
          "official": true,
          "quote": "the additional standard deduction amount under § 63(f) for the aged or the blind is $1,650. The additional standard deduction amount is increased to $2,050 if the individual is also unmarried and not a surviving spouse",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
          "title": "Form 1040 (2025): U.S. Individual Income Tax Return",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Tax-exempt interest",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
          "title": "Schedule 1-A (Form 1040) (2025): Additional Deductions",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Enhanced deduction for seniors. Add lines 36a and 36b",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s2.pdf",
          "title": "Schedule 2 (Form 1040) (2025): Additional Taxes",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Additional tax on IRAs or other tax-favored accounts",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
          "title": "Schedule D (Form 1040) (2025): Capital Gains and Losses",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Net short-term capital gain or (loss)",
          "checked": "2026-09-28"
        }
      ],
      "irc_151d5_senior_deduction": [
        {
          "rule": "senior",
          "url": "https://www.law.cornell.edu/uscode/text/26/151",
          "title": "26 U.S. Code § 151",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "In the case of a taxable year beginning before January 1, 2029, there shall be allowed a deduction in an amount equal to $6,000 for each qualified individual",
          "checked": "2026-09-28"
        },
        {
          "rule": "senior_eff",
          "url": "https://www.govinfo.gov/content/pkg/PLAW-119publ21/html/PLAW-119publ21.htm",
          "title": "Public Law 119-21 (One Big Beautiful Bill Act), enrolled text",
          "publisher": "U.S. Government Publishing Office (govinfo)",
          "kind": "legislation",
          "official": true,
          "quote": "SEC. 70103. TERMINATION OF DEDUCTION FOR PERSONAL EXEMPTIONS OTHER THAN TEMPORARY SENIOR DEDUCTION",
          "checked": "2026-09-28"
        },
        {
          "rule": "senior_irs",
          "url": "https://www.irs.gov/newsroom/working-families-tax-cuts-tax-deductions-for-working-americans-and-seniors",
          "title": "Working Families Tax Cuts: tax deductions for working Americans and seniors",
          "publisher": "Internal Revenue Service (newsroom)",
          "kind": "agency_page",
          "official": true,
          "quote": "Effective for 2025 through 2028, individuals who are age 65 and older may claim an additional deduction of $6,000",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
          "title": "Form 1040 (2025): U.S. Individual Income Tax Return",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Tax-exempt interest",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
          "title": "Schedule 1-A (Form 1040) (2025): Additional Deductions",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Enhanced deduction for seniors. Add lines 36a and 36b",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s2.pdf",
          "title": "Schedule 2 (Form 1040) (2025): Additional Taxes",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Additional tax on IRAs or other tax-favored accounts",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
          "title": "Schedule D (Form 1040) (2025): Capital Gains and Losses",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Net short-term capital gain or (loss)",
          "checked": "2026-09-28"
        }
      ],
      "sched1a_line38_additional_deductions": [
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
          "title": "Form 1040 (2025): U.S. Individual Income Tax Return",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Tax-exempt interest",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
          "title": "Schedule 1-A (Form 1040) (2025): Additional Deductions",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Enhanced deduction for seniors. Add lines 36a and 36b",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s2.pdf",
          "title": "Schedule 2 (Form 1040) (2025): Additional Taxes",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Additional tax on IRAs or other tax-favored accounts",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
          "title": "Schedule D (Form 1040) (2025): Capital Gains and Losses",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Net short-term capital gain or (loss)",
          "checked": "2026-09-28"
        }
      ],
      "irc_63_total_deductions": [
        {
          "rule": "taxable_income_63",
          "url": "https://www.law.cornell.edu/uscode/text/26/63",
          "title": "26 U.S. Code § 63",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "gross income minus the deductions allowed by this chapter",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
          "title": "Form 1040 (2025): U.S. Individual Income Tax Return",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Tax-exempt interest",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
          "title": "Schedule 1-A (Form 1040) (2025): Additional Deductions",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Enhanced deduction for seniors. Add lines 36a and 36b",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s2.pdf",
          "title": "Schedule 2 (Form 1040) (2025): Additional Taxes",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Additional tax on IRAs or other tax-favored accounts",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
          "title": "Schedule D (Form 1040) (2025): Capital Gains and Losses",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Net short-term capital gain or (loss)",
          "checked": "2026-09-28"
        }
      ],
      "irc_63_taxable_income": [
        {
          "rule": "taxable_income_63",
          "url": "https://www.law.cornell.edu/uscode/text/26/63",
          "title": "26 U.S. Code § 63",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "gross income minus the deductions allowed by this chapter",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
          "title": "Form 1040 (2025): U.S. Individual Income Tax Return",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Tax-exempt interest",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
          "title": "Schedule 1-A (Form 1040) (2025): Additional Deductions",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Enhanced deduction for seniors. Add lines 36a and 36b",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s2.pdf",
          "title": "Schedule 2 (Form 1040) (2025): Additional Taxes",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Additional tax on IRAs or other tax-favored accounts",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
          "title": "Schedule D (Form 1040) (2025): Capital Gains and Losses",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Net short-term capital gain or (loss)",
          "checked": "2026-09-28"
        }
      ],
      "irc_1_1h_tax_qdcg_worksheet": [
        {
          "rule": "ord_single",
          "url": "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf",
          "title": "Rev. Proc. 2025-32: 2026 inflation-adjusted items (incl. One Big Beautiful Bill amendments)",
          "publisher": "Internal Revenue Service",
          "kind": "guidance",
          "official": true,
          "quote": "TABLE 3 - Section 1(j)(2)(C) - Unmarried Individuals (other than Surviving Spouses and Heads of Households) If Taxable Income Is: The Tax Is: Not over $12,400",
          "checked": "2026-09-28"
        },
        {
          "rule": "ltcg",
          "url": "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf",
          "title": "Rev. Proc. 2025-32: 2026 inflation-adjusted items (incl. One Big Beautiful Bill amendments)",
          "publisher": "Internal Revenue Service",
          "kind": "guidance",
          "official": true,
          "quote": "Married Individuals Filing Joint Returns and Surviving Spouse $98,900 $613,700 Married Individuals Filing Separate Returns $49,450 $306,850 Heads of Household $66,200 $579,600 All Other Individuals $49,450 $545,500",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
          "title": "Form 1040 (2025): U.S. Individual Income Tax Return",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Tax-exempt interest",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
          "title": "Schedule 1-A (Form 1040) (2025): Additional Deductions",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Enhanced deduction for seniors. Add lines 36a and 36b",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s2.pdf",
          "title": "Schedule 2 (Form 1040) (2025): Additional Taxes",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Additional tax on IRAs or other tax-favored accounts",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
          "title": "Schedule D (Form 1040) (2025): Capital Gains and Losses",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Net short-term capital gain or (loss)",
          "checked": "2026-09-28"
        }
      ],
      "irc_72t_additional_tax": [
        {
          "rule": "72t",
          "url": "https://www.law.cornell.edu/uscode/text/26/72",
          "title": "26 U.S. Code § 72",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "shall be increased by an amount equal to 10 percent of the portion of such amount which is includible in gross income",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
          "title": "Form 1040 (2025): U.S. Individual Income Tax Return",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Tax-exempt interest",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
          "title": "Schedule 1-A (Form 1040) (2025): Additional Deductions",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Enhanced deduction for seniors. Add lines 36a and 36b",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s2.pdf",
          "title": "Schedule 2 (Form 1040) (2025): Additional Taxes",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Additional tax on IRAs or other tax-favored accounts",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
          "title": "Schedule D (Form 1040) (2025): Capital Gains and Losses",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Net short-term capital gain or (loss)",
          "checked": "2026-09-28"
        }
      ],
      "irc_1411_niit": [
        {
          "rule": "niit",
          "url": "https://www.law.cornell.edu/uscode/text/26/1411",
          "title": "26 U.S. Code § 1411",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "a tax equal to 3.8 percent of the lesser of",
          "checked": "2026-09-28"
        },
        {
          "rule": "niit_irs",
          "url": "https://www.irs.gov/individuals/net-investment-income-tax",
          "title": "Net Investment Income Tax",
          "publisher": "Internal Revenue Service",
          "kind": "agency_page",
          "official": true,
          "quote": "Married filing jointly - $250,000, Married filing separately - $125,000, Single or head of household - $200,000",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
          "title": "Form 1040 (2025): U.S. Individual Income Tax Return",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Tax-exempt interest",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
          "title": "Schedule 1-A (Form 1040) (2025): Additional Deductions",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Enhanced deduction for seniors. Add lines 36a and 36b",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s2.pdf",
          "title": "Schedule 2 (Form 1040) (2025): Additional Taxes",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Additional tax on IRAs or other tax-favored accounts",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
          "title": "Schedule D (Form 1040) (2025): Capital Gains and Losses",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Net short-term capital gain or (loss)",
          "checked": "2026-09-28"
        }
      ],
      "sched2_other_taxes": [
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
          "title": "Form 1040 (2025): U.S. Individual Income Tax Return",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Tax-exempt interest",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
          "title": "Schedule 1-A (Form 1040) (2025): Additional Deductions",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Enhanced deduction for seniors. Add lines 36a and 36b",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s2.pdf",
          "title": "Schedule 2 (Form 1040) (2025): Additional Taxes",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Additional tax on IRAs or other tax-favored accounts",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
          "title": "Schedule D (Form 1040) (2025): Capital Gains and Losses",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Net short-term capital gain or (loss)",
          "checked": "2026-09-28"
        }
      ],
      "total_tax": [
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
          "title": "Form 1040 (2025): U.S. Individual Income Tax Return",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Tax-exempt interest",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
          "title": "Schedule 1-A (Form 1040) (2025): Additional Deductions",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Enhanced deduction for seniors. Add lines 36a and 36b",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s2.pdf",
          "title": "Schedule 2 (Form 1040) (2025): Additional Taxes",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Additional tax on IRAs or other tax-favored accounts",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
          "title": "Schedule D (Form 1040) (2025): Capital Gains and Losses",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Net short-term capital gain or (loss)",
          "checked": "2026-09-28"
        }
      ]
    },
    "unsourced": [],
    "notModeled": [
      "Wages, self-employment income, FICA and the Additional Medicare Tax (planned: R4)",
      "Taxable interest, ordinary and qualified dividends (and so their share of the NIIT and the capital-gains worksheet) (planned: R1)",
      "The $3,000 capital-loss deduction and loss carryovers (a net loss enters as zero) (planned: R2)",
      "Itemized deductions (Schedule A) and the non-itemizer charitable deduction (planned: R3)",
      "The §72(t) exceptions (rule of 55, substantially equal payments, disability), IRA basis (Form 8606) and the missed-RMD excise tax (planned: R5)",
      "The §63(f) amount for blindness and the qualifying surviving spouse status (planned: R6)",
      "Credits (child and other dependent credits, the credit for the elderly, the saver's credit, the premium tax credit reconciliation) and the alternative minimum tax (planned: R7)",
      "Estimated-tax payments and the underpayment penalty (planned: R8)",
      "Adjustments to income (Schedule 1 Part II), the qualified business income deduction and the Schedule 1-A tips, overtime and car-loan interest deductions"
    ]
  }
}

A year with a net capital loss

An $8,000 short-term loss and a $2,000 long-term gain net to a $6,000 loss (Schedule D line 16). The engine enters 0 on line 7a: it does not yet deduct $3,000 of the loss against other income or carry the rest forward, so this return's tax is higher than the one the IRS would compute.

POST https://quantcalc.app/api/federal-tax
Content-Type: application/json
X-License-Key: YOUR_KEY

{
  "age": 66,
  "iraDistributions": 30000,
  "socialSecurityGross": 20000,
  "shortTermGains": -8000,
  "longTermGains": 2000
}

Returns result.totalTax $1,606: AGI $39,600, taxable income $15,450, income tax $1,606. Engine version 1.1.0.

Line	Form	Label	Amount
`1040.2a`	Form 1040	Tax-exempt interest	$0
`1040.4b`	Form 1040	IRA distributions, taxable amount	$30,000
`1040.5b`	Form 1040	Pensions and annuities, taxable amount	$0
`1040.6a`	Form 1040	Social security benefits	$20,000
`1040.6b`	Form 1040	Social security benefits, taxable amount	$9,600
`1040sd.7`	Schedule D	Net short-term capital gain or (loss)	-$8,000
`1040sd.15`	Schedule D	Net long-term capital gain or (loss)	$2,000
`1040sd.16`	Schedule D	Lines 7 and 15 combined	-$6,000
`1040.7a`	Form 1040	Capital gain or (loss)	$0
`1040.8`	Form 1040	Additional income from Schedule 1, line 10	$0
`1040.9`	Form 1040	Total income	$39,600
`1040.11a`	Form 1040	Adjusted gross income	$39,600
`1040.12e`	Form 1040	Standard deduction	$18,150
`1040s1a.37`	Schedule 1-A	Enhanced deduction for seniors	$6,000
`1040.13b`	Form 1040	Additional deductions from Schedule 1-A, line 38	$6,000
`1040.14`	Form 1040	Total deductions (lines 12e, 13a and 13b)	$24,150
`1040.15`	Form 1040	Taxable income	$15,450
`1040.16`	Form 1040	Tax	$1,606
`1040s2.8`	Schedule 2	Additional tax on IRAs or other tax-favored accounts	$0
`1040s2.12`	Schedule 2	Net investment income tax	$0
`1040.23`	Form 1040	Other taxes, from Schedule 2, line 21	$0
`1040.24`	Form 1040	Total tax	$1,606

The complete response

{
  "engineVersion": "1.1.0",
  "taxYear": 2026,
  "filingStatus": "single",
  "inputs": {
    "age": 66,
    "iraDistributions": 30000,
    "shortTermGains": -8000,
    "longTermGains": 2000,
    "socialSecurityGross": 20000
  },
  "result": {
    "shortTermGain": 0,
    "longTermGain": 0,
    "socialSecurityTaxable": 9600,
    "grossOrdinaryIncome": 39600,
    "agi": 39600,
    "magiIrmaa": 39600,
    "standardDeduction": 18150,
    "seniorDeduction": 6000,
    "taxableOrdinaryIncome": 15450,
    "unusedDeduction": 0,
    "taxableLongTermGain": 0,
    "ordinaryTax": 1606,
    "capitalGainsTax": 0,
    "niit": 0,
    "incomeTax": 1606,
    "incomeTaxExcludingNiit": 1606,
    "earlyWithdrawalTax": 0,
    "totalTax": 1606
  },
  "lines": [
    {
      "line": "1040.2a",
      "form": "Form 1040",
      "lineNumber": "2a",
      "label": "Tax-exempt interest",
      "rule": "irc_103_tax_exempt_interest",
      "value": 0,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_103_tax_exempt_interest"
    },
    {
      "line": "1040.4b",
      "form": "Form 1040",
      "lineNumber": "4b",
      "label": "IRA distributions, taxable amount",
      "rule": "irc_408d_ira_distribution",
      "value": 30000,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_408d_ira_distribution"
    },
    {
      "line": "1040.5b",
      "form": "Form 1040",
      "lineNumber": "5b",
      "label": "Pensions and annuities, taxable amount",
      "rule": "irc_72_pension",
      "value": 0,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_72_pension"
    },
    {
      "line": "1040.6a",
      "form": "Form 1040",
      "lineNumber": "6a",
      "label": "Social security benefits",
      "rule": "irc_86_ss_benefits",
      "value": 20000,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_86_ss_benefits"
    },
    {
      "line": "1040.6b",
      "form": "Form 1040",
      "lineNumber": "6b",
      "label": "Social security benefits, taxable amount",
      "rule": "irc_86_pub915_taxable_ss",
      "value": 9600,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_86_pub915_taxable_ss"
    },
    {
      "line": "1040sd.7",
      "form": "Schedule D",
      "lineNumber": "7",
      "label": "Net short-term capital gain or (loss)",
      "rule": "irc_1222_net_short_term",
      "value": -8000,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_1222_net_short_term"
    },
    {
      "line": "1040sd.15",
      "form": "Schedule D",
      "lineNumber": "15",
      "label": "Net long-term capital gain or (loss)",
      "rule": "irc_1222_net_long_term",
      "value": 2000,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_1222_net_long_term"
    },
    {
      "line": "1040sd.16",
      "form": "Schedule D",
      "lineNumber": "16",
      "label": "Lines 7 and 15 combined",
      "rule": "irc_1222_net_capital_gain",
      "value": -6000,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_1222_net_capital_gain"
    },
    {
      "line": "1040.7a",
      "form": "Form 1040",
      "lineNumber": "7a",
      "label": "Capital gain or (loss)",
      "rule": "sched_d_netting_floor_0",
      "value": 0,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#sched_d_netting_floor_0"
    },
    {
      "line": "1040.8",
      "form": "Form 1040",
      "lineNumber": "8",
      "label": "Additional income from Schedule 1, line 10",
      "rule": "irc_61_other_income",
      "value": 0,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_61_other_income"
    },
    {
      "line": "1040.9",
      "form": "Form 1040",
      "lineNumber": "9",
      "label": "Total income",
      "rule": "irc_61_total_income",
      "value": 39600,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_61_total_income"
    },
    {
      "line": "1040.11a",
      "form": "Form 1040",
      "lineNumber": "11a",
      "label": "Adjusted gross income",
      "rule": "irc_62_agi_no_adjustments",
      "value": 39600,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_62_agi_no_adjustments"
    },
    {
      "line": "1040.12e",
      "form": "Form 1040",
      "lineNumber": "12e",
      "label": "Standard deduction",
      "rule": "irc_63c_63f_standard_deduction",
      "value": 18150,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_63c_63f_standard_deduction"
    },
    {
      "line": "1040s1a.37",
      "form": "Schedule 1-A",
      "lineNumber": "37",
      "label": "Enhanced deduction for seniors",
      "rule": "irc_151d5_senior_deduction",
      "value": 6000,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_151d5_senior_deduction"
    },
    {
      "line": "1040.13b",
      "form": "Form 1040",
      "lineNumber": "13b",
      "label": "Additional deductions from Schedule 1-A, line 38",
      "rule": "sched1a_line38_additional_deductions",
      "value": 6000,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#sched1a_line38_additional_deductions"
    },
    {
      "line": "1040.14",
      "form": "Form 1040",
      "lineNumber": "14",
      "label": "Total deductions (lines 12e, 13a and 13b)",
      "rule": "irc_63_total_deductions",
      "value": 24150,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_63_total_deductions"
    },
    {
      "line": "1040.15",
      "form": "Form 1040",
      "lineNumber": "15",
      "label": "Taxable income",
      "rule": "irc_63_taxable_income",
      "value": 15450,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_63_taxable_income"
    },
    {
      "line": "1040.16",
      "form": "Form 1040",
      "lineNumber": "16",
      "label": "Tax",
      "rule": "irc_1_1h_tax_qdcg_worksheet",
      "value": 1606,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_1_1h_tax_qdcg_worksheet"
    },
    {
      "line": "1040s2.8",
      "form": "Schedule 2",
      "lineNumber": "8",
      "label": "Additional tax on IRAs or other tax-favored accounts",
      "rule": "irc_72t_additional_tax",
      "value": 0,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_72t_additional_tax"
    },
    {
      "line": "1040s2.12",
      "form": "Schedule 2",
      "lineNumber": "12",
      "label": "Net investment income tax",
      "rule": "irc_1411_niit",
      "value": 0,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_1411_niit"
    },
    {
      "line": "1040.23",
      "form": "Form 1040",
      "lineNumber": "23",
      "label": "Other taxes, from Schedule 2, line 21",
      "rule": "sched2_other_taxes",
      "value": 0,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#sched2_other_taxes"
    },
    {
      "line": "1040.24",
      "form": "Form 1040",
      "lineNumber": "24",
      "label": "Total tax",
      "rule": "total_tax",
      "value": 1606,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#total_tax"
    }
  ],
  "rules": {
    "docs": "https://quantcalc.app/docs/federal-tax/",
    "sources": {
      "irc_103_tax_exempt_interest": [
        {
          "rule": "tax_exempt_103",
          "url": "https://www.law.cornell.edu/uscode/text/26/103",
          "title": "26 U.S. Code § 103",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "gross income does not include interest on any State or local bond",
          "checked": "2026-09-28"
        },
        {
          "rule": "tax_exempt_103",
          "url": "https://www.law.cornell.edu/uscode/text/26/86",
          "title": "26 U.S. Code § 86",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "the amount of interest received or accrued by the taxpayer during the taxable year which is exempt from tax",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
          "title": "Form 1040 (2025): U.S. Individual Income Tax Return",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Tax-exempt interest",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
          "title": "Schedule 1-A (Form 1040) (2025): Additional Deductions",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Enhanced deduction for seniors. Add lines 36a and 36b",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s2.pdf",
          "title": "Schedule 2 (Form 1040) (2025): Additional Taxes",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Additional tax on IRAs or other tax-favored accounts",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
          "title": "Schedule D (Form 1040) (2025): Capital Gains and Losses",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Net short-term capital gain or (loss)",
          "checked": "2026-09-28"
        }
      ],
      "irc_408d_ira_distribution": [
        {
          "rule": "ira_408d",
          "url": "https://www.law.cornell.edu/uscode/text/26/408",
          "title": "26 U.S. Code § 408",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "any amount paid or distributed out of an individual retirement plan shall be included in gross income by the payee or distributee",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
          "title": "Form 1040 (2025): U.S. Individual Income Tax Return",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Tax-exempt interest",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
          "title": "Schedule 1-A (Form 1040) (2025): Additional Deductions",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Enhanced deduction for seniors. Add lines 36a and 36b",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s2.pdf",
          "title": "Schedule 2 (Form 1040) (2025): Additional Taxes",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Additional tax on IRAs or other tax-favored accounts",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
          "title": "Schedule D (Form 1040) (2025): Capital Gains and Losses",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Net short-term capital gain or (loss)",
          "checked": "2026-09-28"
        }
      ],
      "irc_72_pension": [
        {
          "rule": "annuity_72",
          "url": "https://www.law.cornell.edu/uscode/text/26/72",
          "title": "26 U.S. Code § 72",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "gross income includes any amount received as an annuity",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
          "title": "Form 1040 (2025): U.S. Individual Income Tax Return",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Tax-exempt interest",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
          "title": "Schedule 1-A (Form 1040) (2025): Additional Deductions",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Enhanced deduction for seniors. Add lines 36a and 36b",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s2.pdf",
          "title": "Schedule 2 (Form 1040) (2025): Additional Taxes",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Additional tax on IRAs or other tax-favored accounts",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
          "title": "Schedule D (Form 1040) (2025): Capital Gains and Losses",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Net short-term capital gain or (loss)",
          "checked": "2026-09-28"
        }
      ],
      "irc_86_ss_benefits": [
        {
          "rule": "ss86",
          "url": "https://www.law.cornell.edu/uscode/text/26/86",
          "title": "26 U.S. Code § 86",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "(A) except as otherwise provided in this paragraph, $25,000, (B) $32,000 in the case of a joint return, and (C) zero",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
          "title": "Form 1040 (2025): U.S. Individual Income Tax Return",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Tax-exempt interest",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
          "title": "Schedule 1-A (Form 1040) (2025): Additional Deductions",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Enhanced deduction for seniors. Add lines 36a and 36b",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s2.pdf",
          "title": "Schedule 2 (Form 1040) (2025): Additional Taxes",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Additional tax on IRAs or other tax-favored accounts",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
          "title": "Schedule D (Form 1040) (2025): Capital Gains and Losses",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Net short-term capital gain or (loss)",
          "checked": "2026-09-28"
        }
      ],
      "irc_86_pub915_taxable_ss": [
        {
          "rule": "ss86",
          "url": "https://www.law.cornell.edu/uscode/text/26/86",
          "title": "26 U.S. Code § 86",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "(A) except as otherwise provided in this paragraph, $25,000, (B) $32,000 in the case of a joint return, and (C) zero",
          "checked": "2026-09-28"
        },
        {
          "rule": "p915",
          "url": "https://www.irs.gov/publications/p915",
          "title": "Publication 915, Social Security and Equivalent Railroad Retirement Benefits",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "$25,000 if you are married filing separately and lived apart from your spouse for all of",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
          "title": "Form 1040 (2025): U.S. Individual Income Tax Return",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Tax-exempt interest",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
          "title": "Schedule 1-A (Form 1040) (2025): Additional Deductions",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Enhanced deduction for seniors. Add lines 36a and 36b",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s2.pdf",
          "title": "Schedule 2 (Form 1040) (2025): Additional Taxes",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Additional tax on IRAs or other tax-favored accounts",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
          "title": "Schedule D (Form 1040) (2025): Capital Gains and Losses",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Net short-term capital gain or (loss)",
          "checked": "2026-09-28"
        }
      ],
      "irc_1222_net_short_term": [
        {
          "rule": "cg_1222",
          "url": "https://www.law.cornell.edu/uscode/text/26/1222",
          "title": "26 U.S. Code § 1222",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "the excess of short-term capital gains for the taxable year over the short-term capital losses for such year",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
          "title": "Form 1040 (2025): U.S. Individual Income Tax Return",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Tax-exempt interest",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
          "title": "Schedule 1-A (Form 1040) (2025): Additional Deductions",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Enhanced deduction for seniors. Add lines 36a and 36b",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s2.pdf",
          "title": "Schedule 2 (Form 1040) (2025): Additional Taxes",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Additional tax on IRAs or other tax-favored accounts",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
          "title": "Schedule D (Form 1040) (2025): Capital Gains and Losses",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Net short-term capital gain or (loss)",
          "checked": "2026-09-28"
        }
      ],
      "irc_1222_net_long_term": [
        {
          "rule": "cg_1222",
          "url": "https://www.law.cornell.edu/uscode/text/26/1222",
          "title": "26 U.S. Code § 1222",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "the excess of short-term capital gains for the taxable year over the short-term capital losses for such year",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
          "title": "Form 1040 (2025): U.S. Individual Income Tax Return",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Tax-exempt interest",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
          "title": "Schedule 1-A (Form 1040) (2025): Additional Deductions",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Enhanced deduction for seniors. Add lines 36a and 36b",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s2.pdf",
          "title": "Schedule 2 (Form 1040) (2025): Additional Taxes",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Additional tax on IRAs or other tax-favored accounts",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
          "title": "Schedule D (Form 1040) (2025): Capital Gains and Losses",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Net short-term capital gain or (loss)",
          "checked": "2026-09-28"
        }
      ],
      "irc_1222_net_capital_gain": [
        {
          "rule": "cg_1222",
          "url": "https://www.law.cornell.edu/uscode/text/26/1222",
          "title": "26 U.S. Code § 1222",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "the excess of short-term capital gains for the taxable year over the short-term capital losses for such year",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
          "title": "Form 1040 (2025): U.S. Individual Income Tax Return",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Tax-exempt interest",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
          "title": "Schedule 1-A (Form 1040) (2025): Additional Deductions",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Enhanced deduction for seniors. Add lines 36a and 36b",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s2.pdf",
          "title": "Schedule 2 (Form 1040) (2025): Additional Taxes",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Additional tax on IRAs or other tax-favored accounts",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
          "title": "Schedule D (Form 1040) (2025): Capital Gains and Losses",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Net short-term capital gain or (loss)",
          "checked": "2026-09-28"
        }
      ],
      "sched_d_netting_floor_0": [
        {
          "rule": "cap_loss",
          "url": "https://www.law.cornell.edu/uscode/text/26/1211",
          "title": "26 U.S. Code § 1211",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "the lower of- (1) $3,000 ($1,500 in the case of a married individual filing a separate return)",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
          "title": "Form 1040 (2025): U.S. Individual Income Tax Return",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Tax-exempt interest",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
          "title": "Schedule 1-A (Form 1040) (2025): Additional Deductions",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Enhanced deduction for seniors. Add lines 36a and 36b",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s2.pdf",
          "title": "Schedule 2 (Form 1040) (2025): Additional Taxes",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Additional tax on IRAs or other tax-favored accounts",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
          "title": "Schedule D (Form 1040) (2025): Capital Gains and Losses",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Net short-term capital gain or (loss)",
          "checked": "2026-09-28"
        }
      ],
      "irc_61_other_income": [
        {
          "rule": "gross_income_61",
          "url": "https://www.law.cornell.edu/uscode/text/26/61",
          "title": "26 U.S. Code § 61",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "gross income means all income from whatever source derived",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
          "title": "Form 1040 (2025): U.S. Individual Income Tax Return",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Tax-exempt interest",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
          "title": "Schedule 1-A (Form 1040) (2025): Additional Deductions",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Enhanced deduction for seniors. Add lines 36a and 36b",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s2.pdf",
          "title": "Schedule 2 (Form 1040) (2025): Additional Taxes",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Additional tax on IRAs or other tax-favored accounts",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
          "title": "Schedule D (Form 1040) (2025): Capital Gains and Losses",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Net short-term capital gain or (loss)",
          "checked": "2026-09-28"
        }
      ],
      "irc_61_total_income": [
        {
          "rule": "gross_income_61",
          "url": "https://www.law.cornell.edu/uscode/text/26/61",
          "title": "26 U.S. Code § 61",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "gross income means all income from whatever source derived",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
          "title": "Form 1040 (2025): U.S. Individual Income Tax Return",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Tax-exempt interest",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
          "title": "Schedule 1-A (Form 1040) (2025): Additional Deductions",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Enhanced deduction for seniors. Add lines 36a and 36b",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s2.pdf",
          "title": "Schedule 2 (Form 1040) (2025): Additional Taxes",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Additional tax on IRAs or other tax-favored accounts",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
          "title": "Schedule D (Form 1040) (2025): Capital Gains and Losses",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Net short-term capital gain or (loss)",
          "checked": "2026-09-28"
        }
      ],
      "irc_62_agi_no_adjustments": [
        {
          "rule": "agi_62",
          "url": "https://www.law.cornell.edu/uscode/text/26/62",
          "title": "26 U.S. Code § 62",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "in the case of an individual, gross income minus the following deductions",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
          "title": "Form 1040 (2025): U.S. Individual Income Tax Return",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Tax-exempt interest",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
          "title": "Schedule 1-A (Form 1040) (2025): Additional Deductions",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Enhanced deduction for seniors. Add lines 36a and 36b",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s2.pdf",
          "title": "Schedule 2 (Form 1040) (2025): Additional Taxes",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Additional tax on IRAs or other tax-favored accounts",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
          "title": "Schedule D (Form 1040) (2025): Capital Gains and Losses",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Net short-term capital gain or (loss)",
          "checked": "2026-09-28"
        }
      ],
      "irc_63c_63f_standard_deduction": [
        {
          "rule": "std_ded",
          "url": "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf",
          "title": "Rev. Proc. 2025-32: 2026 inflation-adjusted items (incl. One Big Beautiful Bill amendments)",
          "publisher": "Internal Revenue Service",
          "kind": "guidance",
          "official": true,
          "quote": "Married Individuals Filing Joint Returns and Surviving Spouses (§ 1(j)(2)(A)) $32,200 Heads of Households (§ 1(j)(2)(B)) $24,150",
          "checked": "2026-09-28"
        },
        {
          "rule": "aged_63f",
          "url": "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf",
          "title": "Rev. Proc. 2025-32: 2026 inflation-adjusted items (incl. One Big Beautiful Bill amendments)",
          "publisher": "Internal Revenue Service",
          "kind": "guidance",
          "official": true,
          "quote": "the additional standard deduction amount under § 63(f) for the aged or the blind is $1,650. The additional standard deduction amount is increased to $2,050 if the individual is also unmarried and not a surviving spouse",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
          "title": "Form 1040 (2025): U.S. Individual Income Tax Return",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Tax-exempt interest",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
          "title": "Schedule 1-A (Form 1040) (2025): Additional Deductions",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Enhanced deduction for seniors. Add lines 36a and 36b",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s2.pdf",
          "title": "Schedule 2 (Form 1040) (2025): Additional Taxes",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Additional tax on IRAs or other tax-favored accounts",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
          "title": "Schedule D (Form 1040) (2025): Capital Gains and Losses",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Net short-term capital gain or (loss)",
          "checked": "2026-09-28"
        }
      ],
      "irc_151d5_senior_deduction": [
        {
          "rule": "senior",
          "url": "https://www.law.cornell.edu/uscode/text/26/151",
          "title": "26 U.S. Code § 151",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "In the case of a taxable year beginning before January 1, 2029, there shall be allowed a deduction in an amount equal to $6,000 for each qualified individual",
          "checked": "2026-09-28"
        },
        {
          "rule": "senior_eff",
          "url": "https://www.govinfo.gov/content/pkg/PLAW-119publ21/html/PLAW-119publ21.htm",
          "title": "Public Law 119-21 (One Big Beautiful Bill Act), enrolled text",
          "publisher": "U.S. Government Publishing Office (govinfo)",
          "kind": "legislation",
          "official": true,
          "quote": "SEC. 70103. TERMINATION OF DEDUCTION FOR PERSONAL EXEMPTIONS OTHER THAN TEMPORARY SENIOR DEDUCTION",
          "checked": "2026-09-28"
        },
        {
          "rule": "senior_irs",
          "url": "https://www.irs.gov/newsroom/working-families-tax-cuts-tax-deductions-for-working-americans-and-seniors",
          "title": "Working Families Tax Cuts: tax deductions for working Americans and seniors",
          "publisher": "Internal Revenue Service (newsroom)",
          "kind": "agency_page",
          "official": true,
          "quote": "Effective for 2025 through 2028, individuals who are age 65 and older may claim an additional deduction of $6,000",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
          "title": "Form 1040 (2025): U.S. Individual Income Tax Return",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Tax-exempt interest",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
          "title": "Schedule 1-A (Form 1040) (2025): Additional Deductions",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Enhanced deduction for seniors. Add lines 36a and 36b",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s2.pdf",
          "title": "Schedule 2 (Form 1040) (2025): Additional Taxes",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Additional tax on IRAs or other tax-favored accounts",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
          "title": "Schedule D (Form 1040) (2025): Capital Gains and Losses",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Net short-term capital gain or (loss)",
          "checked": "2026-09-28"
        }
      ],
      "sched1a_line38_additional_deductions": [
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
          "title": "Form 1040 (2025): U.S. Individual Income Tax Return",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Tax-exempt interest",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
          "title": "Schedule 1-A (Form 1040) (2025): Additional Deductions",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Enhanced deduction for seniors. Add lines 36a and 36b",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s2.pdf",
          "title": "Schedule 2 (Form 1040) (2025): Additional Taxes",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Additional tax on IRAs or other tax-favored accounts",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
          "title": "Schedule D (Form 1040) (2025): Capital Gains and Losses",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Net short-term capital gain or (loss)",
          "checked": "2026-09-28"
        }
      ],
      "irc_63_total_deductions": [
        {
          "rule": "taxable_income_63",
          "url": "https://www.law.cornell.edu/uscode/text/26/63",
          "title": "26 U.S. Code § 63",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "gross income minus the deductions allowed by this chapter",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
          "title": "Form 1040 (2025): U.S. Individual Income Tax Return",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Tax-exempt interest",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
          "title": "Schedule 1-A (Form 1040) (2025): Additional Deductions",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Enhanced deduction for seniors. Add lines 36a and 36b",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s2.pdf",
          "title": "Schedule 2 (Form 1040) (2025): Additional Taxes",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Additional tax on IRAs or other tax-favored accounts",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
          "title": "Schedule D (Form 1040) (2025): Capital Gains and Losses",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Net short-term capital gain or (loss)",
          "checked": "2026-09-28"
        }
      ],
      "irc_63_taxable_income": [
        {
          "rule": "taxable_income_63",
          "url": "https://www.law.cornell.edu/uscode/text/26/63",
          "title": "26 U.S. Code § 63",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "gross income minus the deductions allowed by this chapter",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
          "title": "Form 1040 (2025): U.S. Individual Income Tax Return",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Tax-exempt interest",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
          "title": "Schedule 1-A (Form 1040) (2025): Additional Deductions",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Enhanced deduction for seniors. Add lines 36a and 36b",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s2.pdf",
          "title": "Schedule 2 (Form 1040) (2025): Additional Taxes",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Additional tax on IRAs or other tax-favored accounts",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
          "title": "Schedule D (Form 1040) (2025): Capital Gains and Losses",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Net short-term capital gain or (loss)",
          "checked": "2026-09-28"
        }
      ],
      "irc_1_1h_tax_qdcg_worksheet": [
        {
          "rule": "ord_single",
          "url": "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf",
          "title": "Rev. Proc. 2025-32: 2026 inflation-adjusted items (incl. One Big Beautiful Bill amendments)",
          "publisher": "Internal Revenue Service",
          "kind": "guidance",
          "official": true,
          "quote": "TABLE 3 - Section 1(j)(2)(C) - Unmarried Individuals (other than Surviving Spouses and Heads of Households) If Taxable Income Is: The Tax Is: Not over $12,400",
          "checked": "2026-09-28"
        },
        {
          "rule": "ltcg",
          "url": "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf",
          "title": "Rev. Proc. 2025-32: 2026 inflation-adjusted items (incl. One Big Beautiful Bill amendments)",
          "publisher": "Internal Revenue Service",
          "kind": "guidance",
          "official": true,
          "quote": "Married Individuals Filing Joint Returns and Surviving Spouse $98,900 $613,700 Married Individuals Filing Separate Returns $49,450 $306,850 Heads of Household $66,200 $579,600 All Other Individuals $49,450 $545,500",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
          "title": "Form 1040 (2025): U.S. Individual Income Tax Return",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Tax-exempt interest",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
          "title": "Schedule 1-A (Form 1040) (2025): Additional Deductions",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Enhanced deduction for seniors. Add lines 36a and 36b",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s2.pdf",
          "title": "Schedule 2 (Form 1040) (2025): Additional Taxes",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Additional tax on IRAs or other tax-favored accounts",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
          "title": "Schedule D (Form 1040) (2025): Capital Gains and Losses",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Net short-term capital gain or (loss)",
          "checked": "2026-09-28"
        }
      ],
      "irc_72t_additional_tax": [
        {
          "rule": "72t",
          "url": "https://www.law.cornell.edu/uscode/text/26/72",
          "title": "26 U.S. Code § 72",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "shall be increased by an amount equal to 10 percent of the portion of such amount which is includible in gross income",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
          "title": "Form 1040 (2025): U.S. Individual Income Tax Return",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Tax-exempt interest",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
          "title": "Schedule 1-A (Form 1040) (2025): Additional Deductions",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Enhanced deduction for seniors. Add lines 36a and 36b",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s2.pdf",
          "title": "Schedule 2 (Form 1040) (2025): Additional Taxes",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Additional tax on IRAs or other tax-favored accounts",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
          "title": "Schedule D (Form 1040) (2025): Capital Gains and Losses",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Net short-term capital gain or (loss)",
          "checked": "2026-09-28"
        }
      ],
      "irc_1411_niit": [
        {
          "rule": "niit",
          "url": "https://www.law.cornell.edu/uscode/text/26/1411",
          "title": "26 U.S. Code § 1411",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "a tax equal to 3.8 percent of the lesser of",
          "checked": "2026-09-28"
        },
        {
          "rule": "niit_irs",
          "url": "https://www.irs.gov/individuals/net-investment-income-tax",
          "title": "Net Investment Income Tax",
          "publisher": "Internal Revenue Service",
          "kind": "agency_page",
          "official": true,
          "quote": "Married filing jointly - $250,000, Married filing separately - $125,000, Single or head of household - $200,000",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
          "title": "Form 1040 (2025): U.S. Individual Income Tax Return",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Tax-exempt interest",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
          "title": "Schedule 1-A (Form 1040) (2025): Additional Deductions",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Enhanced deduction for seniors. Add lines 36a and 36b",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s2.pdf",
          "title": "Schedule 2 (Form 1040) (2025): Additional Taxes",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Additional tax on IRAs or other tax-favored accounts",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
          "title": "Schedule D (Form 1040) (2025): Capital Gains and Losses",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Net short-term capital gain or (loss)",
          "checked": "2026-09-28"
        }
      ],
      "sched2_other_taxes": [
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
          "title": "Form 1040 (2025): U.S. Individual Income Tax Return",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Tax-exempt interest",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
          "title": "Schedule 1-A (Form 1040) (2025): Additional Deductions",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Enhanced deduction for seniors. Add lines 36a and 36b",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s2.pdf",
          "title": "Schedule 2 (Form 1040) (2025): Additional Taxes",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Additional tax on IRAs or other tax-favored accounts",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
          "title": "Schedule D (Form 1040) (2025): Capital Gains and Losses",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Net short-term capital gain or (loss)",
          "checked": "2026-09-28"
        }
      ],
      "total_tax": [
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
          "title": "Form 1040 (2025): U.S. Individual Income Tax Return",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Tax-exempt interest",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
          "title": "Schedule 1-A (Form 1040) (2025): Additional Deductions",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Enhanced deduction for seniors. Add lines 36a and 36b",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s2.pdf",
          "title": "Schedule 2 (Form 1040) (2025): Additional Taxes",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Additional tax on IRAs or other tax-favored accounts",
          "checked": "2026-09-28"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
          "title": "Schedule D (Form 1040) (2025): Capital Gains and Losses",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Net short-term capital gain or (loss)",
          "checked": "2026-09-28"
        }
      ]
    },
    "unsourced": [],
    "notModeled": [
      "Wages, self-employment income, FICA and the Additional Medicare Tax (planned: R4)",
      "Taxable interest, ordinary and qualified dividends (and so their share of the NIIT and the capital-gains worksheet) (planned: R1)",
      "The $3,000 capital-loss deduction and loss carryovers (a net loss enters as zero) (planned: R2)",
      "Itemized deductions (Schedule A) and the non-itemizer charitable deduction (planned: R3)",
      "The §72(t) exceptions (rule of 55, substantially equal payments, disability), IRA basis (Form 8606) and the missed-RMD excise tax (planned: R5)",
      "The §63(f) amount for blindness and the qualifying surviving spouse status (planned: R6)",
      "Credits (child and other dependent credits, the credit for the elderly, the saver's credit, the premium tax credit reconciliation) and the alternative minimum tax (planned: R7)",
      "Estimated-tax payments and the underpayment penalty (planned: R8)",
      "Adjustments to income (Schedule 1 Part II), the qualified business income deduction and the Schedule 1-A tips, overtime and car-loan interest deductions"
    ]
  }
}

The state API with computeFederal (Colorado)

POST /api/state-tax with computeFederal: true. Colorado's return starts from federal taxable income, which the federal engine supplies (federal.toState); the response carries the whole federal return under federal.

POST https://quantcalc.app/api/state-tax
Content-Type: application/json
X-License-Key: YOUR_KEY

{
  "state": "CO",
  "filingStatus": "mfj",
  "age": 67,
  "iraDistributions": 90000,
  "socialSecurityGross": 40000,
  "spouse": {
    "age": 66
  },
  "computeFederal": true
}

Returns tax $1,562 (Colorado); the federal engine handed the state a federal tax of $8,684 and federal taxable income of $76,500. Engine version 1.1.0.

The complete response

{
  "state": "CO",
  "stateName": "Colorado",
  "tax": 1562,
  "effectiveRate": 0.012596774193548387,
  "input": {
    "filingStatus": "mfj",
    "age": 67,
    "ordinaryIncome": 0,
    "socialSecurity": 34000,
    "capitalGains": 0,
    "iraDistributions": 90000,
    "socialSecurityGross": 40000,
    "federalTax": 8684,
    "federalNiit": 0,
    "federalTaxBeforeCredits": 8684,
    "federalRefundableCredits": 0,
    "spouse": {
      "age": 66,
      "wages": 0,
      "iraDistributions": 0,
      "pensionPrivate": 0,
      "pensionPublic": 0,
      "pensionMilitary": 0,
      "rothConversion": 0
    }
  },
  "rules": {
    "taxesSocialSecurity": true,
    "socialSecurityRule": "age_banded_subtraction",
    "bracketCount": 1,
    "standardDeduction": 32200,
    "personalExemption": 0,
    "seniorSubtraction": 0,
    "seniorSubtractionMinAge": 0,
    "capitalGainsTaxedAsOrdinary": true,
    "capitalGainsInclusionRatio": 1,
    "retirementIncomeExclusion": {
      "cap": 0,
      "minAge": 0,
      "partialCap": 0,
      "partialMinAge": 0,
      "incomeLimit": 0,
      "reducedBySocialSecurity": false
    },
    "militaryRetirement": {
      "treatment": "capped_exclusion",
      "cap": 0,
      "minAge": 55,
      "capBelowMinAge": 15000,
      "percentExempt": null,
      "incomeLimit": null,
      "incomeLimitPhaseoutRange": null,
      "sharesGeneralExclusion": true,
      "earnedIncomeBonus": null,
      "earnedIncomeThreshold": null,
      "reducedBySocialSecurity": false,
      "creditRate": null,
      "perTaxpayer": true
    },
    "wages": {
      "treatment": "ordinary_income",
      "earnedIncomeInRetirementExclusion": null
    },
    "localTax": {
      "included": false,
      "rate": null,
      "basis": "none"
    },
    "sources": {
      "rates": [
        {
          "url": "https://tax.colorado.gov/sites/tax/files/documents/DR_1098_Colorado_Withholding_Worksheet_for_Employees.pdf",
          "title": "DR 1098 2026 Colorado Withholding Worksheet for Employers",
          "kind": "instructions",
          "official": true,
          "quote": "Colorado wage withholding for 2026",
          "checked": "2026-09-28"
        },
        {
          "url": "https://tax.colorado.gov/sites/tax/files/documents/Book104_2025.pdf",
          "title": "Book 104 2025 Colorado Individual Income Tax Filing Guide",
          "kind": "instructions",
          "official": true,
          "quote": "The income tax rate is currently 4.4%",
          "checked": "2026-09-28"
        }
      ],
      "deductions": [
        {
          "url": "https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill",
          "title": "IRS releases tax inflation adjustments for tax year 2026, including amendments from the One, Big, Beautiful Bill",
          "kind": "federal",
          "official": true,
          "quote": "$16,100",
          "checked": "2026-09-28"
        },
        {
          "url": "https://tax.colorado.gov/sites/tax/files/documents/Book104_2025.pdf",
          "title": "Book 104 2025 Colorado Individual Income Tax Filing Guide",
          "kind": "instructions",
          "official": true,
          "quote": "Enter your federal taxable income from your federal income tax form 1040",
          "checked": "2026-09-28"
        },
        {
          "url": "https://tax.colorado.gov/individual-income-tax-guide",
          "title": "Individual Income Tax Guide",
          "kind": "agency_page",
          "official": true,
          "quote": "whose adjusted gross income exceeds $300,000 and who claims either itemized deductions or the standard deduction on their federal return",
          "checked": "2026-09-28"
        },
        {
          "url": "https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill",
          "title": "IRS releases tax inflation adjustments for tax year 2026",
          "kind": "federal",
          "official": true,
          "quote": "for heads of households, the standard deduction will be $24,150",
          "checked": "2026-09-28"
        },
        {
          "url": "https://www.law.cornell.edu/uscode/text/26/151",
          "title": "26 U.S.C. § 151",
          "kind": "federal",
          "official": true,
          "quote": "exceeds $75,000 ($150,000 in the case of a joint return)",
          "checked": "2026-09-28"
        }
      ],
      "senior": [
        {
          "url": "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf",
          "title": "Rev. Proc. 2025-32 (2026 inflation adjustments)",
          "kind": "federal",
          "official": true,
          "quote": "the additional standard deduction amount under § 63(f) for the aged or the blind is $1,650. The additional standard deduction amount is increased to $2,050 if the individual is also unmarried and not a surviving spouse.",
          "checked": "2026-09-28"
        },
        {
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
          "title": "Schedule 1-A (Form 1040), Additional Deductions",
          "kind": "federal",
          "official": true,
          "quote": "Enter $75,000 ($150,000 if married filing jointly)",
          "checked": "2026-09-28"
        },
        {
          "url": "https://tax.colorado.gov/sites/tax/files/documents/Book104_2025.pdf",
          "title": "2025 Colorado Individual Income Tax Filing Guide",
          "kind": "instructions",
          "official": true,
          "quote": "Enter your federal taxable income from your federal income tax form 1040, 1040 SR, or 1040 SP, line 15.",
          "checked": "2026-09-28"
        }
      ],
      "social_security": [
        {
          "url": "https://tax.colorado.gov/sites/tax/files/documents/ITT_Social_Security_Pensions_and_Annuities_Jan_2025.pdf",
          "title": "Income Tax Topics: Social Security, Pensions, and Annuities (Revised January 2025)",
          "kind": "agency_page",
          "official": true,
          "quote": "taxpayers age 65 or older at the end of the tax year may subtract the entire amount of Social Security benefit income",
          "checked": "2026-09-28"
        },
        {
          "url": "https://leg.colorado.gov/bills/hb24-1142",
          "title": "HB24-1142 Social Security Income Tax Subtraction",
          "kind": "legislation",
          "official": true,
          "quote": "is 55 years of age or older but less than 65 years of age",
          "checked": "2026-09-28"
        },
        {
          "url": "https://leg.colorado.gov/bills/sb25-136",
          "title": "SB25-136 (2025 Regular Session) bill page",
          "kind": "legislation",
          "official": true,
          "quote": "the bill was postponed indefinitely",
          "checked": "2026-09-28"
        },
        {
          "url": "https://web.archive.org/web/20260209083047id_/https://content.leg.colorado.gov/sites/default/files/2024a_1142_signed.pdf",
          "title": "HB24-1142 (signed act; Internet Archive capture)",
          "kind": "legislation",
          "official": true,
          "quote": "SEVENTY-FIVE THOUSAND DOLLARS IF FILING INDIVIDUALLY OR NINETY-FIVE THOUSAND DOLLARS IF FILING JOINTLY",
          "checked": "2026-09-28"
        }
      ],
      "retirement_income": [
        {
          "url": "https://tax.colorado.gov/sites/tax/files/documents/ITT_Social_Security_Pensions_and_Annuities_Jan_2025.pdf",
          "title": "Income Tax Topics: Social Security, Pensions, and Annuities (Revised January 2025)",
          "kind": "agency_page",
          "official": true,
          "quote": "$20,000 each year or, for individuals age 65 or older, $24,000",
          "checked": "2026-09-28"
        },
        {
          "url": "https://tax.colorado.gov/retirees",
          "title": "Individual Income Tax | Information for Retirees",
          "kind": "agency_page",
          "official": true,
          "quote": "can subtract the smaller of $20,000 or the taxable pension/annuity income",
          "checked": "2026-09-28"
        },
        {
          "url": "https://tax.colorado.gov/retired-servicemembers",
          "title": "Retired Servicemembers",
          "kind": "guidance",
          "official": false,
          "quote": "A retired servicemember may claim one of two subtractions for all or part of the military retirement benefits that are included in their federal taxable income.",
          "checked": "2026-09-28"
        }
      ],
      "federal_interaction": [
        {
          "url": "https://tax.colorado.gov/sites/tax/files/documents/Book104_2025.pdf",
          "title": "Book 104 2025 Colorado Individual Income Tax Filing Guide",
          "kind": "instructions",
          "official": true,
          "quote": "Enter your federal taxable income from your federal income tax form 1040",
          "checked": "2026-09-28"
        }
      ]
    },
    "unsourced": {}
  },
  "taxYear": "2026",
  "methodology": "https://quantcalc.app/docs/state-tax-api/",
  "note": "State income tax only. Federal tax, FICA and local levies are not included. Social Security must be the FEDERALLY-TAXABLE portion, not gross benefits.",
  "perPerson": [
    {
      "role": "primary",
      "age": 67,
      "militaryPay": 0,
      "militaryExcluded": 0,
      "militaryRule": "capped_exclusion",
      "retirementExcluded": 7000,
      "retirementRule": "co_pension_and_ss_subtraction",
      "earnedIncomeExcluded": 0,
      "seniorSubtraction": 0,
      "seniorRule": "senior_subtraction"
    },
    {
      "role": "spouse",
      "age": 66,
      "militaryPay": 0,
      "militaryExcluded": 0,
      "militaryRule": "capped_exclusion",
      "retirementExcluded": 0,
      "retirementRule": "co_pension_and_ss_subtraction",
      "earnedIncomeExcluded": 0,
      "seniorSubtraction": 0,
      "seniorRule": "senior_subtraction"
    }
  ],
  "breakdown": {
    "taxableIncome": 35500,
    "socialSecurityInBase": 0,
    "retirementInBase": 83000,
    "conversionInBase": 0,
    "capitalGainsInBase": 0,
    "militaryExcluded": 0,
    "retirementExcluded": 7000,
    "earnedIncomeExcluded": 0,
    "seniorSubtraction": 0,
    "militaryCredit": 0
  },
  "stateDocs": "https://quantcalc.app/docs/state-tax/states/co/",
  "engineVersion": "1.8.0",
  "federal": {
    "engineVersion": "1.1.0",
    "taxYear": 2026,
    "inputs": {
      "filingStatus": "mfj",
      "age": 67,
      "spouseAge": 66,
      "iraDistributions": 90000,
      "rothConversion": 0,
      "pension": 0,
      "shortTermGains": 0,
      "longTermGains": 0,
      "socialSecurityGross": 40000
    },
    "toState": {
      "socialSecurity": 34000,
      "federalTax": 8684,
      "federalNiit": 0,
      "federalTaxBeforeCredits": 8684,
      "federalRefundableCredits": 0,
      "federalTaxableOrdinaryIncome": 76500,
      "federalTaxableLongTermGain": 0
    },
    "result": {
      "shortTermGain": 0,
      "longTermGain": 0,
      "socialSecurityTaxable": 34000,
      "grossOrdinaryIncome": 124000,
      "agi": 124000,
      "magiIrmaa": 124000,
      "standardDeduction": 35500,
      "seniorDeduction": 12000,
      "taxableOrdinaryIncome": 76500,
      "unusedDeduction": 0,
      "taxableLongTermGain": 0,
      "ordinaryTax": 8684,
      "capitalGainsTax": 0,
      "niit": 0,
      "incomeTax": 8684,
      "incomeTaxExcludingNiit": 8684,
      "earlyWithdrawalTax": 0,
      "totalTax": 8684
    },
    "lines": [
      {
        "line": "1040.2a",
        "form": "Form 1040",
        "lineNumber": "2a",
        "label": "Tax-exempt interest",
        "rule": "irc_103_tax_exempt_interest",
        "value": 0,
        "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_103_tax_exempt_interest"
      },
      {
        "line": "1040.4b",
        "form": "Form 1040",
        "lineNumber": "4b",
        "label": "IRA distributions, taxable amount",
        "rule": "irc_408d_ira_distribution",
        "value": 90000,
        "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_408d_ira_distribution"
      },
      {
        "line": "1040.5b",
        "form": "Form 1040",
        "lineNumber": "5b",
        "label": "Pensions and annuities, taxable amount",
        "rule": "irc_72_pension",
        "value": 0,
        "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_72_pension"
      },
      {
        "line": "1040.6a",
        "form": "Form 1040",
        "lineNumber": "6a",
        "label": "Social security benefits",
        "rule": "irc_86_ss_benefits",
        "value": 40000,
        "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_86_ss_benefits"
      },
      {
        "line": "1040.6b",
        "form": "Form 1040",
        "lineNumber": "6b",
        "label": "Social security benefits, taxable amount",
        "rule": "irc_86_pub915_taxable_ss",
        "value": 34000,
        "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_86_pub915_taxable_ss"
      },
      {
        "line": "1040sd.7",
        "form": "Schedule D",
        "lineNumber": "7",
        "label": "Net short-term capital gain or (loss)",
        "rule": "irc_1222_net_short_term",
        "value": 0,
        "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_1222_net_short_term"
      },
      {
        "line": "1040sd.15",
        "form": "Schedule D",
        "lineNumber": "15",
        "label": "Net long-term capital gain or (loss)",
        "rule": "irc_1222_net_long_term",
        "value": 0,
        "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_1222_net_long_term"
      },
      {
        "line": "1040sd.16",
        "form": "Schedule D",
        "lineNumber": "16",
        "label": "Lines 7 and 15 combined",
        "rule": "irc_1222_net_capital_gain",
        "value": 0,
        "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_1222_net_capital_gain"
      },
      {
        "line": "1040.7a",
        "form": "Form 1040",
        "lineNumber": "7a",
        "label": "Capital gain or (loss)",
        "rule": "sched_d_netting_floor_0",
        "value": 0,
        "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#sched_d_netting_floor_0"
      },
      {
        "line": "1040.8",
        "form": "Form 1040",
        "lineNumber": "8",
        "label": "Additional income from Schedule 1, line 10",
        "rule": "irc_61_other_income",
        "value": 0,
        "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_61_other_income"
      },
      {
        "line": "1040.9",
        "form": "Form 1040",
        "lineNumber": "9",
        "label": "Total income",
        "rule": "irc_61_total_income",
        "value": 124000,
        "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_61_total_income"
      },
      {
        "line": "1040.11a",
        "form": "Form 1040",
        "lineNumber": "11a",
        "label": "Adjusted gross income",
        "rule": "irc_62_agi_no_adjustments",
        "value": 124000,
        "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_62_agi_no_adjustments"
      },
      {
        "line": "1040.12e",
        "form": "Form 1040",
        "lineNumber": "12e",
        "label": "Standard deduction",
        "rule": "irc_63c_63f_standard_deduction",
        "value": 35500,
        "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_63c_63f_standard_deduction"
      },
      {
        "line": "1040s1a.37",
        "form": "Schedule 1-A",
        "lineNumber": "37",
        "label": "Enhanced deduction for seniors",
        "rule": "irc_151d5_senior_deduction",
        "value": 12000,
        "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_151d5_senior_deduction"
      },
      {
        "line": "1040.13b",
        "form": "Form 1040",
        "lineNumber": "13b",
        "label": "Additional deductions from Schedule 1-A, line 38",
        "rule": "sched1a_line38_additional_deductions",
        "value": 12000,
        "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#sched1a_line38_additional_deductions"
      },
      {
        "line": "1040.14",
        "form": "Form 1040",
        "lineNumber": "14",
        "label": "Total deductions (lines 12e, 13a and 13b)",
        "rule": "irc_63_total_deductions",
        "value": 47500,
        "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_63_total_deductions"
      },
      {
        "line": "1040.15",
        "form": "Form 1040",
        "lineNumber": "15",
        "label": "Taxable income",
        "rule": "irc_63_taxable_income",
        "value": 76500,
        "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_63_taxable_income"
      },
      {
        "line": "1040.16",
        "form": "Form 1040",
        "lineNumber": "16",
        "label": "Tax",
        "rule": "irc_1_1h_tax_qdcg_worksheet",
        "value": 8684,
        "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_1_1h_tax_qdcg_worksheet"
      },
      {
        "line": "1040s2.8",
        "form": "Schedule 2",
        "lineNumber": "8",
        "label": "Additional tax on IRAs or other tax-favored accounts",
        "rule": "irc_72t_additional_tax",
        "value": 0,
        "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_72t_additional_tax"
      },
      {
        "line": "1040s2.12",
        "form": "Schedule 2",
        "lineNumber": "12",
        "label": "Net investment income tax",
        "rule": "irc_1411_niit",
        "value": 0,
        "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_1411_niit"
      },
      {
        "line": "1040.23",
        "form": "Form 1040",
        "lineNumber": "23",
        "label": "Other taxes, from Schedule 2, line 21",
        "rule": "sched2_other_taxes",
        "value": 0,
        "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#sched2_other_taxes"
      },
      {
        "line": "1040.24",
        "form": "Form 1040",
        "lineNumber": "24",
        "label": "Total tax",
        "rule": "total_tax",
        "value": 8684,
        "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#total_tax"
      }
    ],
    "docs": "https://quantcalc.app/docs/federal-tax/"
  }
}

computeFederal on the state API

true: the federal inputs come from QuantCalc's federal engine instead of from the request. It builds one federal return from this request (IRA and employer-plan distributions, pensions including Railroad Retirement Tier 2, Roth conversions, gains, gross Social Security, the ages) and hands the state engine what the planner hands it: socialSecurity (the taxable part), federalTax and federalTaxBeforeCredits (the income tax without the NIIT; the federal engine models no credits), federalNiit, federalRefundableCredits 0, and federal taxable income for the states whose base starts from it. The response gains a federal object with the federal return. A request with anything the federal engine does not model (wages, ordinaryIncome, qualifiedDividends, disabilityIncome, earlyDistributions or earlyDistributionException, iraBasis, blind, disabled, dependents, qss), or with its own socialSecurity or federal figures, is refused with 400. POST /api/state-tax only: the embeddable library ignores it. Federal engine reference: /docs/federal-tax/.

Its refusals are listed in the state API reference; the example above shows a response.

Metadata endpoints

Public, no key: GET /api/federal-tax/rules returns every calculation step in order with its lines, every source with all its checked quotes, the engine's 2026 parameters for each filing status (read from the engine) and what it does not model (download). GET /api/federal-tax/schema returns the JSON Schema of the request, the response and the error, generated from the parser's own field table (download; 24 request keys including their snake_case spellings).

Evaluation

The same key as the state tax API opens POST /api/federal-tax: a time-limited licence key (normally 30 days), checked on every call. Use made-up or anonymised households. Limits: 120 requests a minute (30 in any ten seconds) per IP address, at our edge. Ask at [email protected].

curl -s https://quantcalc.app/api/federal-tax/rules
curl -s -X POST https://quantcalc.app/api/federal-tax -H "Content-Type: application/json" \
     -H "X-License-Key: YOUR_KEY" -d '{"age":67,"iraDistributions":50000,"socialSecurityGross":30000}'