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 2.3.2, 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, qss or qualifying_surviving_spouse (any case). A qualifying surviving spouse (§2(a): the spouse died in 2024 or 2025, a dependent child lives with the filer, not remarried; the caller asserts it) files on the joint brackets and standard deduction with the single Social Security base amounts and senior-deduction threshold, and has no spouseAge. How it is used.	The return's filing status: the brackets, the standard deduction, the thresholds.	One of the nine strings, any case; null = absent. Anything else: 400 naming the field.
`age`	integer	yes	(none: 400)	The age the filer reaches in 2026 (the age clock: the birth year is 2026 minus age). The §72(t) additional tax applies through the year the filer reaches 59 (with birthMonth, only to the part of the year before 59½); the §63(f) aged amount and the senior deduction from the year the filer reaches 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: send those as taxableInterest, ordinaryDividends and qualifiedDividends, which the NIIT counts. 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.
`birthMonth` also `birth_month`	integer	no	(none: the whole-year rules)	The filer's birth month (1 to 12). With it, the §72(t) additional tax applies only to the share of the year before 59½ (the month of 59½ counts as before it), the Roth 59½ test uses the same share, and the split-interest QCD 70½ test is exact. Without it the whole-year rules apply: the additional tax through the year the filer reaches 59. With birthDay, a January 1 birthday counts as 65 a year early for the §63(f) aged amount and the senior deduction. How it is used.	The age clock: age is the age reached in 2026, so the birth year is 2026 minus age.	Whole number 1 to 12; null = absent.
`blindCount` also `blind_count`	integer	no	0	How many people on the return are blind at the end of 2026 (§63(f)(2)): the filer, and on a joint return the spouse. Each adds the §63(f) amount to the standard deduction. How it is used.	Joint returns only for 2.	Whole number 0 to 2; 2 needs filingStatus mfj (400 otherwise).
`saltIncomeOrSalesTax` also `salt_income_or_sales_tax`	number	no	0	State and local income tax, or general sales tax instead (Schedule A line 5a; saltSalesTaxElected says which). The income-tax share of the deducted amount is allocated to net investment income on Form 8960 line 9b. How it is used.	Schedule A amount paid in 2026.	Finite, from 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`saltRealEstateTax` also `salt_real_estate_tax`	number	no	0	State and local real estate tax (Schedule A line 5b). How it is used.	Schedule A amount paid in 2026.	Finite, from 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`saltPersonalPropertyTax` also `salt_personal_property_tax`	number	no	0	State and local personal property tax (Schedule A line 5c). How it is used.	Schedule A amount paid in 2026.	Finite, from 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`otherTaxes` also `other_taxes`	number	no	0	Other deductible taxes, such as foreign income tax (Schedule A line 6); not under the SALT cap. How it is used.	Schedule A amount paid in 2026.	Finite, from 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`mortgageInterest` also `mortgage_interest`	number	no	0	Deductible home mortgage interest and points (Schedule A lines 8a to 8c), already limited to the qualified-residence debt limit. How it is used.	Schedule A amount paid in 2026.	Finite, from 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`investmentInterest` also `investment_interest`	number	no	0	Deductible investment interest from Form 4952 (Schedule A line 9). How it is used.	Schedule A amount paid in 2026.	Finite, from 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`charityCash` also `charity_cash`	number	no	0	Cash gifts to public charities (§170(b)(1)(A) organizations), including any to donor-advised funds. How it is used.	Schedule A amount paid in 2026.	Finite, from 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`charityCashDaf` also `charity_cash_daf`	number	no	0	The part of charityCash given to a donor-advised fund or a supporting organization: deductible when itemizing, not for the non-itemizer deduction. How it is used.	Part of charityCash; cannot exceed it (400).	Finite, from 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`charityCapitalGainProperty` also `charity_capital_gain_property`	number	no	0	Fair market value of long-term capital-gain property given to public charities (the 30% limit). How it is used.	Schedule A amount paid in 2026.	Finite, from 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`medicalExpenses` also `medical_expenses`	number	no	0	Unreimbursed medical and dental expenses (Schedule A line 1). How it is used.	Schedule A amount paid in 2026.	Finite, from 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`otherItemized` also `other_itemized`	number	no	0	Other itemized deductions (Schedule A line 16), with no floor or cap: send them already limited (gambling losses up to the gambling winnings). Casualty and theft losses (line 15) have no field: sent here they would skip the §165(h) floors. How it is used.	Schedule A amount paid in 2026.	Finite, from 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`itemizeMode` also `itemize_mode`	string	no	auto	auto (engine 1.5.1) figures the return both ways when Schedule A has amounts and keeps the lower total tax; on a tie (at most half a cent; engine 1.5.2) the larger deduction (Schedule A against the standard deduction plus the non-itemizer charitable deduction); the lines 1040.12e.auto_itemized_tax and auto_standard_tax state both totals. itemize elects Schedule A even when smaller (Schedule A line 18); standard never itemizes. How it is used.	The §63(e) election.	auto, itemize or standard, any case; null = absent.
`mfsSpouseItemizes` also `mfs_spouse_itemizes`	boolean	no	false	On a separate return: the spouse itemizes, so this filer's standard deduction is zero and the return itemizes (§63(c)(6)(A)). How it is used.	filingStatus mfs only (true on another status: 400).	true or false; null = absent (false). Anything else: 400.
`employerPlanDistribution` also `employer_plan_distribution`	number	no	0	The part of iraDistributions paid by a qualified employer plan (401(k), 403(b), governmental plan), not an IRA: the only dollars the separation-from-service exception covers. Its governmental 457(b) part is governmental457bDistribution. How it is used.	Part of iraDistributions; cannot exceed it (400). With seppDistribution, at most iraDistributions together (400): the two parts do not overlap.	Finite, from 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`separationYearAge` also `separation_year_age`	integer	no	(none: not separated)	The age the filer reached in the year they left the employer that maintains the plan. At 55 or more (50 for a public safety employee) employerPlanDistribution is excepted from the §72(t) additional tax. How it is used.	At most age (400 otherwise).	Whole number 1 to 120; null = absent.
`publicSafetyEmployee` also `public_safety_employee`	boolean	no	false	A qualified public safety employee (§72(t)(10)): the separation age is 50. How it is used.	Read with separationYearAge.	true or false; null = absent (false). Anything else: 400.
`seppDistribution` also `sepp_distribution`	number	no	0	The part of iraDistributions that is an installment of substantially equal periodic payments from an IRA (§72(t)(2)(A)(iv)); its taxable part is excepted. The engine does not compute the payment schedule, and a series paid by an employer plan (excepted only once the employee has separated from service, §72(t)(3)(B)) is not modelled. How it is used.	The IRA part of iraDistributions: at most iraDistributions minus employerPlanDistribution (400 otherwise: an employer-plan series is not modelled).	Finite, from 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`beneficiaryDistribution` also `beneficiary_distribution`	number	no	0	The part of iraDistributions received as a beneficiary of a decedent's IRA or employer plan (an inherited account): never charged the §72(t) 10%, at any age (§72(t)(2)(A)(ii): "made to a beneficiary (or to the estate of the employee) on or after the death of the employee"; Form 5329 exception 04). A distribution from an inherited Roth IRA is not covered: give it as rothDistribution only from the filer's own Roth IRAs. How it is used.	Part of iraDistributions, separate from employerPlanDistribution and seppDistribution: the three together at most iraDistributions (400). Not with iraBasis (400: an inherited IRA's basis is the decedent's, on its own Form 8606, not modelled).	Finite, from 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`disabled`	boolean	no	false	The filer is disabled (§72(m)(7)): no §72(t) additional tax, and a Roth distribution can be qualified before 59½. How it is used.	The primary filer.	true or false; null = absent (false). Anything else: 400.
`iraBasis` also `ira_basis`	number	no	0	Total nondeductible basis in traditional IRAs (Form 8606 line 5: prior-year basis plus this year's nondeductible contributions). How it is used.	Read with iraYearEndValue.	Finite, from 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`iraYearEndValue` also `ira_year_end_value`	number	no	0	The value of all traditional, SEP and SIMPLE IRAs on December 31, 2026, plus outstanding rollovers (Form 8606 line 6). How it is used.	Read with iraBasis.	Finite, from 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`rothDistribution` also `roth_distribution`	number	no	0	Gross Roth IRA distributions in 2026. How it is used.	Not part of iraDistributions.	Finite, from 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`rothContributions` also `roth_contributions`	number	no	0	Regular Roth contributions still in the Roth at the start of 2026 (distributed first). How it is used.	Read with rothDistribution.	Finite, from 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`rothFirstContributionYear` also `roth_first_contribution_year`	integer	no	(none: the 5-year clock is taken as not met)	The first tax year a contribution was made to any Roth IRA for the filer (the qualified-distribution 5-year clock). How it is used.	Read with rothDistribution.	Whole number 1998 to 2026; null = absent.
`rothConversions` also `roth_conversions`	array	no	[] (none)	The conversions still in the Roth at the start of 2026: [{year, taxable, nontaxable}], any order. They come out oldest first, each one's taxable part first; a taxable part taken within 5 years of its conversion carries the §72(t) additional tax under 59½. How it is used.	Read with rothDistribution.	At most 16 objects: year a whole number 1998 to 2026, taxable and nontaxable dollars 0 to $100 billion (nontaxable may be left out); no other key. Otherwise 400.
`iraBalancePriorYearEnd` also `ira_balance_prior_year_end`	number	no	0	The traditional IRA balance on December 31, 2025: with it the response carries the 2026 required minimum distribution (schedules.rmd). How it is used.	The account owner is the filer (age, birth year 2026 minus age).	Finite, from 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`spouseSoleBeneficiary` also `spouse_sole_beneficiary`	boolean	no	false	The spouse is the sole beneficiary all year: when more than 10 years younger, the RMD uses the Joint and Last Survivor Table. How it is used.	Needs iraBalancePriorYearEnd; the spouse's age is spouseAge on a joint return, else beneficiarySpouseAge. Refused for a qualifying surviving spouse.	true or false; null = absent (false). Anything else: 400.
`beneficiarySpouseAge` also `beneficiary_spouse_age`	integer	no	(none)	The spouse's age reached in 2026 when the spouse is not on the return (a separate return). How it is used.	Needs spouseSoleBeneficiary true; refused on a joint return (spouseAge is used).	Whole number 0 to 120; null = absent.
`rmdShortfall` also `rmd_shortfall`	number	no	0	The part of a required minimum distribution not taken: the §4974 excise, 25% (10% with rmdShortfallCorrected). One return carries one rate: a shortfall that is partly corrected and partly not cannot be sent in one request. How it is used.	Form 5329 Part IX.	Finite, from 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`rmdShortfallCorrected` also `rmd_shortfall_corrected`	boolean	no	false	The shortfall was distributed within the correction window: the excise is 10%. How it is used.	Read with rmdShortfall.	true or false; null = absent (false). Anything else: 400.
`priorYearTax` also `prior_year_tax`	number	no	0	The tax on the 2025 return (Form 2210 line 8). With it the response carries Form 2210 (schedules.form2210) on this return's tax. How it is used.	Turns on Form 2210.	Finite, from 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`priorYearAgi` also `prior_year_agi`	number	no	0	The 2025 AGI: above $150,000 ($75,000 on a separate return) the prior-year safe harbor is 110%. How it is used.	Needs priorYearTax.	Finite, from 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`priorYearFullYearReturn` also `prior_year_full_year_return`	boolean	no	true	false when 2025 was not a full 12-month year with a return filed: the prior-year safe harbor and the no-liability rule do not apply. How it is used.	Needs priorYearTax.	true or false; null = absent (true). Anything else: 400.
`withholding`	number	no	0	Income tax withheld in 2026: counted as paid in four equal parts on the due dates. How it is used.	Needs priorYearTax.	Finite, from 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`estimatedPayments` also `estimated_payments`	array	no	[0, 0, 0, 0]	The four 2026 estimated tax payments, in installment order. How it is used.	Needs priorYearTax.	Up to 4 amounts, dollars 0 to $100 billion. Otherwise 400.
`estimatedPaymentDates` also `estimated_payment_dates`	array	no	each installment's due date	The date each estimated payment was made; null for one paid on its due date. Accrual stops at the earlier of the payment date and April 15, 2027. How it is used.	Needs priorYearTax.	Up to 4 dates YYYY-MM-DD from 2026-01-01 to 2028-12-31, or null. Otherwise 400.
`taxableInterest` also `taxable_interest`	number	no	0	Taxable interest (Form 1040 line 2b). Ordinary income and net investment income. How it is used.	Schedule B Part I.	Finite, from 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`ordinaryDividends` also `ordinary_dividends`	number	no	0	All ordinary dividends (Form 1040 line 3b, Form 1099-DIV box 1a), including the qualified dividends. The part that is not qualified is taxed as ordinary income. How it is used.	Includes qualifiedDividends.	Finite, from 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`qualifiedDividends` also `qualified_dividends`	number	no	0	The qualified part of ordinaryDividends (Form 1040 line 3a, Form 1099-DIV box 1b), taxed at the capital-gains rates. The holding-period test is taken as met. How it is used.	Part of ordinaryDividends; cannot exceed it (400).	Finite, from 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`capitalLossRules` also `capital_loss_rules`	boolean	no	true	The capital-loss deduction, on by default (engine 1.3.0): a net loss is deductible up to $3,000 ($1,500 married filing separately) and the rest is reported as next year's carryover (schedules.scheduleD). false is an explicit opt-out to the pre-1.3.0 floor, where a net loss enters as zero and nothing carries; it is not the law and exists only for callers that pinned pre-1.3.0 results. How it is used.	false with a carryover: 400.	true or false; null = absent (true). Anything else: 400.
`capitalLossCarryoverShortTerm` also `capital_loss_carryover_short_term`	number	no	0	Short-term capital loss carried over from last year (Schedule D line 6), as a positive amount. How it is used.	A 400 with capitalLossRules: false.	Finite, from 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`capitalLossCarryoverLongTerm` also `capital_loss_carryover_long_term`	number	no	0	Long-term capital loss carried over from last year (Schedule D line 14), as a positive amount. How it is used.	A 400 with capitalLossRules: false.	Finite, from 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`taxTable` also `tax_table`	boolean	no	true	Form 1040 line 16 as filed (engine 1.5.0): below $100,000 of taxable income the tax is the IRS Tax Table's (the rate-schedule tax at the midpoint of the row, rounded to the dollar), on line 16 and on the capital-gain worksheet's lines 22 and 24. false computes every dollar on the rate schedule (a continuous tax, for callers that take differences). How it is used.	The planner and the ACA bridge use the rate schedule.	true or false; null = absent (true). Anything else: 400.
`birthDay` also `birth_day`	integer	no	(none)	The filer's day of birth (1 to 31), with birthMonth. Born on January 1: the §63(f) aged amount and the senior deduction count the filer as 65 at the end of the year they reach 64 (the IRS counts age 65 from the day before the 65th birthday). No other rule reads it. How it is used.	Needs birthMonth (400); must be a day of that month (400).	Whole number 1 to 31; null = absent.
`spouseBirthMonth` also `spouse_birth_month`	integer	no	(none)	The spouse's birth month (1 to 12), with spouseBirthDay: the January 1 rule for the spouse's §63(f) aged amount and senior deduction. How it is used.	filingStatus mfj only (400 otherwise).	Whole number 1 to 12; null = absent.
`spouseBirthDay` also `spouse_birth_day`	integer	no	(none)	The spouse's day of birth (1 to 31). A spouse born on January 1 counts as 65 at the end of the year they reach 64. How it is used.	filingStatus mfj only; needs spouseBirthMonth; must be a day of that month (400).	Whole number 1 to 31; null = absent.
`governmental457bDistribution` also `governmental_457b_distribution`	number	no	0	The part of employerPlanDistribution paid by an eligible governmental 457(b) plan and not attributable to a rollover from a qualified plan or an IRA: never charged the §72(t) 10%, at any age (Form 5329 exception 13). How it is used.	Part of employerPlanDistribution; cannot exceed it (400).	Finite, from 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`nonqualifiedAnnuity` also `nonqualified_annuity`	number	no	0	The taxable part of payments under a nonqualified (commercial) annuity contract: ordinary income on Form 1040 line 5b and net investment income on Form 8960 line 3. An annuity from a 401(k), 403(b), IRA or governmental 457(b) plan goes in pension instead. How it is used.	Before 59½ (the age clock, as for iraDistributions) the §72(q) 10% additional tax applies on Form 5329 Part I unless disabled or an exception covers the payments (nonqualifiedAnnuitySepp, nonqualifiedAnnuityDeath, nonqualifiedAnnuityOtherException); federal engine 2.3 (before: a 400).	Finite, from 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`saltSalesTaxElected` also `salt_sales_tax_elected`	boolean	no	false	The Schedule A line 5a box: saltIncomeOrSalesTax is a general sales tax, not income tax. It changes only Form 8960 line 9b (a sales tax is not allocable to net investment income). How it is used.		true or false; null = absent (false). Anything else: 400.
`capitalGainDistributions` also `capital_gain_distributions`	number	no	0	Form 1099-DIV box 2a, the total (it includes boxes 2b, 2c and 2d): long-term capital gain on Schedule D line 13, or on Form 1040 line 7a when no Schedule D is needed. How it is used.	Component; nets with longTermGains, shortTermGains and the carryovers.	Finite, 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`rate28Gain` also `rate_28_gain`	number	no	0	The 28% Rate Gain Worksheet lines 1 to 4: collectibles gain or (loss), including Form 1099-DIV box 2d, and the taxable part of a section 1202 exclusion. A negative number is a collectibles loss. The engine applies lines 5 to 7 (the long-term carryover and a net short-term loss). How it is used.	Part of the long-term gain (longTermGains and capitalGainDistributions), not added to it.	Finite, from -$100 billion to $100 billion; null = absent. Otherwise 400 naming the field.
`unrecapturedSection1250Gain` also `unrecaptured_section_1250_gain`	number	no	0	The Unrecaptured Section 1250 Gain Worksheet line 13, including Form 1099-DIV box 2b. The engine applies lines 14 to 18. How it is used.	Part of the long-term gain (longTermGains and capitalGainDistributions), not added to it.	Finite, 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`projection`	object	no	(none: the 2026 return)	A later tax year (federal engine 2.0): {year, inflation or cpiFactor, awiFactor, indexing}. year 2026 to 2100; inflation, the annual CPI assumption (the factor is (1 + inflation) to the power of year - 2026), or cpiFactor, the cumulative CPI factor from 2026 (1 for 2026); awiFactor, the national average wage index factor (absent: the CPI factor); indexing "law" (default: each amount the way its statute moves it) or "inflation" (the amounts the planner scaled before 2.0 rise with the factor, unrounded). The ages are the ages reached in that year. The response adds rulesYear, projectedYear, projected, taxTable and a projection block. How it is used.	Exactly one of inflation or cpiFactor. Without taxTable a later year uses the rate schedules; taxTable true needs indexing "inflation". Not with priorYearTax (Form 2210) past 2026.	year a whole number 2026 to 2100; inflation -0.10 to 0.25; cpiFactor and awiFactor 0.01 to 100 (1 when year is 2026); indexing law or inflation; no other key (keys any case, cpi_factor / awi_factor accepted). Otherwise 400.
`wages` also `wages`	number	no	0	Form W-2 box 1, all employers: wages on Form 1040 line 1a. How it is used.	Component.	Finite, 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`socialSecurityWages` also `social_security_wages`	number	no	wages, at most the wage base times employerCount	Form W-2 boxes 3 and 7: wages and tips subject to social security (Schedule SE line 8a). How it is used.	Defaults to wages, capped at the wage base per employer. At most the wage base times employerCount (400).	Finite, 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`medicareWages` also `medicare_wages`	number	no	wages	Form W-2 box 5 (Form 8959 line 1). How it is used.	Defaults to wages.	Finite, 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`socialSecurityWithheld` also `social_security_withheld`	number	no	0	Form W-2 box 4, all employers (Schedule 3 line 11). How it is used.	At most 6.2% of socialSecurityWages plus $1 (400).	Finite, 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`medicareTaxWithheld` also `medicare_tax_withheld`	number	no	0	Form W-2 box 6 (Form 8959 line 19). How it is used.	Only Form 8959 Part V (withholding) reads it.	Finite, 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`employerCount` also `employer_count`	integer	no	1	The number of employers who paid wages. The excess social security credit needs 2 or more. How it is used.		A whole number 1 to 50; null = absent (1). Otherwise 400.
`selfEmploymentIncome` also `self_employment_income`	number	no	0	Net profit or (loss) of the self-employed business: Schedule C line 31 or Schedule K-1 (Form 1065) box 14 code A. Schedule 1 line 3 and Schedule SE line 2. How it is used.	Component; a loss is negative.	Finite, from -$100 billion to $100 billion; null = absent. Otherwise 400 naming the field.
`selfEmploymentSstb` also `self_employment_sstb`	boolean	no	false	The business is a specified service trade or business (§199A(d)(2)): above the threshold its QBI phases out. How it is used.	Needs selfEmploymentIncome (400).	true or false; null = absent (false). Anything else: 400.
`sepContribution` also `sep_contribution`	number	no	0	The deductible SEP, SIMPLE or qualified-plan contribution for the self-employed person (Schedule 1 line 16), as figured by the caller. How it is used.	Needs selfEmploymentIncome (400).	Finite, 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`seHealthInsurance` also `se_health_insurance`	number	no	0	Self-employed health insurance premiums (Schedule 1 line 17); the engine limits them to the business's earned income. How it is used.	Needs selfEmploymentIncome (400).	Finite, 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`qbiW2Wages` also `qbi_w2_wages`	number	no	0	W-2 wages the business paid (Form 8995-A line 4); read only above the QBI threshold. How it is used.	Needs selfEmploymentIncome (400).	Finite, 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`qbiUbia` also `qbi_ubia`	number	no	0	Unadjusted basis immediately after acquisition of the business's qualified property (Form 8995-A line 7). How it is used.	Needs selfEmploymentIncome (400).	Finite, 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`spouseWages` also `spouse_wages`	number	no	0	The spouse's: Form W-2 box 1, all employers: wages on Form 1040 line 1a. How it is used.	Component. Only on filingStatus mfj (400).	Finite, 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`spouseSocialSecurityWages` also `spouse_social_security_wages`	number	no	wages, at most the wage base times employerCount	The spouse's: Form W-2 boxes 3 and 7: wages and tips subject to social security (Schedule SE line 8a). How it is used.	Defaults to wages, capped at the wage base per employer. At most the wage base times employerCount (400). Only on filingStatus mfj (400).	Finite, 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`spouseMedicareWages` also `spouse_medicare_wages`	number	no	wages	The spouse's: Form W-2 box 5 (Form 8959 line 1). How it is used.	Defaults to wages. Only on filingStatus mfj (400).	Finite, 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`spouseSocialSecurityWithheld` also `spouse_social_security_withheld`	number	no	0	The spouse's: Form W-2 box 4, all employers (Schedule 3 line 11). How it is used.	At most 6.2% of socialSecurityWages plus $1 (400). Only on filingStatus mfj (400).	Finite, 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`spouseMedicareTaxWithheld` also `spouse_medicare_tax_withheld`	number	no	0	The spouse's: Form W-2 box 6 (Form 8959 line 19). How it is used.	Only Form 8959 Part V (withholding) reads it. Only on filingStatus mfj (400).	Finite, 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`spouseEmployerCount` also `spouse_employer_count`	integer	no	1	The spouse's: The number of employers who paid wages. The excess social security credit needs 2 or more. How it is used.	Only on filingStatus mfj (400).	A whole number 1 to 50; null = absent (1). Otherwise 400.
`spouseSelfEmploymentIncome` also `spouse_self_employment_income`	number	no	0	The spouse's: Net profit or (loss) of the self-employed business: Schedule C line 31 or Schedule K-1 (Form 1065) box 14 code A. Schedule 1 line 3 and Schedule SE line 2. How it is used.	Component; a loss is negative. Only on filingStatus mfj (400).	Finite, from -$100 billion to $100 billion; null = absent. Otherwise 400 naming the field.
`spouseSelfEmploymentSstb` also `spouse_self_employment_sstb`	boolean	no	false	The spouse's: The business is a specified service trade or business (§199A(d)(2)): above the threshold its QBI phases out. How it is used.	Needs selfEmploymentIncome (400). Only on filingStatus mfj (400).	true or false; null = absent (false). Anything else: 400.
`spouseSepContribution` also `spouse_sep_contribution`	number	no	0	The spouse's: The deductible SEP, SIMPLE or qualified-plan contribution for the self-employed person (Schedule 1 line 16), as figured by the caller. How it is used.	Needs selfEmploymentIncome (400). Only on filingStatus mfj (400).	Finite, 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`spouseSeHealthInsurance` also `spouse_se_health_insurance`	number	no	0	The spouse's: Self-employed health insurance premiums (Schedule 1 line 17); the engine limits them to the business's earned income. How it is used.	Needs selfEmploymentIncome (400). Only on filingStatus mfj (400).	Finite, 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`spouseQbiW2Wages` also `spouse_qbi_w2_wages`	number	no	0	The spouse's: W-2 wages the business paid (Form 8995-A line 4); read only above the QBI threshold. How it is used.	Needs selfEmploymentIncome (400). Only on filingStatus mfj (400).	Finite, 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`spouseQbiUbia` also `spouse_qbi_ubia`	number	no	0	The spouse's: Unadjusted basis immediately after acquisition of the business's qualified property (Form 8995-A line 7). How it is used.	Needs selfEmploymentIncome (400). Only on filingStatus mfj (400).	Finite, 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`qualifiedTips` also `qualified_tips`	number	no	0	Qualified tips received as an employee (Schedule 1-A Part II, tax years 2025-2028, lines 4a-4c; 2026 draft lines 4-5), as the filer and spouse received them in a qualifying occupation: W-2 tips, included in wages. Tips received in your own business go in selfEmployedQualifiedTips (federal engine 2.3.2). How it is used.	Part of the wages (400 when above wages + spouseWages; before federal engine 2.3.2 it was accepted up to the wages plus the self-employment profit). Added to the business tips after their limit, then capped. A separate return gets no deduction.	Finite, 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`selfEmployedQualifiedTips` also `self_employed_qualified_tips`	number	no	0	Qualified tips the filer received in their own trade or business, not as an employee (Form 1099-NEC box 1(b), 1099-MISC box 13(a) or 1099-K box 1(c); Schedule 1-A 2025 line 5, 2026 draft line 6). They are part of the business's gross receipts, so already in selfEmploymentIncome. Section 224(c): deductible only up to the business's net profit (selfEmploymentIncome, not below 0) before the $25,000 cap (federal engine 2.3.2). How it is used.	Needs selfEmploymentIncome (400). Limited to selfEmploymentIncome (Schedule C line 31); other deductions allocable to the business (the 2026 draft's column (iv)) are not an input. A separate return gets no deduction.	Finite, 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`spouseSelfEmployedQualifiedTips` also `spouse_self_employed_qualified_tips`	number	no	0	The spouse's: qualified tips received in the spouse's own trade or business, not as an employee, part of spouseSelfEmploymentIncome. Section 224(c): deductible only up to that business's net profit (federal engine 2.3.2). How it is used.	Needs spouseSelfEmploymentIncome (400), so only on filingStatus mfj. Limited to spouseSelfEmploymentIncome.	Finite, 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`qualifiedOvertime` also `qualified_overtime`	number	no	0	Qualified overtime compensation (the premium part required by the Fair Labor Standards Act; Schedule 1-A Part III, 2025-2028). How it is used.	Part of the wages and self-employment income (400 when above them). A separate return gets no deduction.	Finite, 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`foreignTaxPaid` also `foreign_tax_paid`	number	no	0	Creditable foreign income tax paid on passive income (Form 1099-DIV box 7, 1099-INT box 6). How it is used.	Needs foreign-source income (400).	Finite, 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`foreignSourceOrdinaryIncome` also `foreign_source_ordinary_income`	number	no	0	The foreign-source part of taxableInterest and of the nonqualified dividends. How it is used.	Part of taxableInterest + ordinaryDividends - qualifiedDividends (400 when above).	Finite, 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`foreignSourceQualifiedIncome` also `foreign_source_qualified_income`	number	no	0	The foreign-source part of qualifiedDividends and capitalGainDistributions. How it is used.	Part of qualifiedDividends + capitalGainDistributions (400 when above).	Finite, 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`foreignTaxCarryover` also `foreign_tax_carryover`	number	no	0	Unused foreign tax carried into the year (Form 1116 line 10). How it is used.	Needs foreignTaxPaid (400).	Finite, 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`ftcMethod` also `ftc_method`	string	no	auto	auto (whichever of the section 904(j) election and Form 1116 gives the lower total tax, the AMT included; a tie takes the election), election, or form1116. How it is used.	Needs foreignTaxPaid; election needs taxes at most $300 ($600 joint) on payee statements (400).	auto, election or form1116 (any case); null = absent (auto). Otherwise 400.
`foreignIncomeOnPayeeStatements` also `foreign_income_on_payee_statements`	boolean	no	true	All foreign income was shown on payee statements (1099s). false rules out the section 904(j) election. How it is used.	Needs foreignTaxPaid (400).	true or false; null = absent. Anything else: 400.
`amtFtcSimplifiedElection` also `amt_ftc_simplified_election`	boolean	no	false	The AMT foreign tax credit's simplified limitation election (the regular Form 1116's foreign-source taxable income). How it is used.	Needs foreignTaxPaid (400).	true or false; null = absent. Anything else: 400.
`privateActivityBondInterest` also `private_activity_bond_interest`	number	no	0	Interest from specified private activity bonds (Form 6251 line 2g). How it is used.	Part of taxExemptInterest (400 when above).	Finite, 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`incentiveStockOptions` also `incentive_stock_options`	number	no	0	The bargain element of incentive stock options exercised and held (Form 6251 line 2i). How it is used.	Component of AMTI.	Finite, 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`amtDispositionAdjustment` also `amt_disposition_adjustment`	number	no	0	The difference between the AMT and regular gain or loss on dispositions (Form 6251 line 2k); negative lowers AMTI. How it is used.	Component of AMTI (taken as ordinary: Part III's gains are not refigured).	Finite, from -$100 billion to $100 billion; null = absent. Otherwise 400 naming the field.
`amtOtherAdjustments` also `amt_other_adjustments`	number	no	0	The other Form 6251 adjustments and preferences the caller figured (lines 2d-2f, 2h, 2j, 2l-2t and 3). How it is used.	Component of AMTI.	Finite, from -$100 billion to $100 billion; null = absent. Otherwise 400 naming the field.
`taxableStateRefund` also `taxable_state_refund`	number	no	0	A taxable refund of state or local income tax (Schedule 1 line 1): ordinary income, and taken back out of AMTI (Form 6251 line 2b). How it is used.	Component.	Finite, 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`rentalNetIncome` also `rental_net_income`	number	no	0	The rental real estate net income or (loss) before the passive loss limit: the sum of Schedule E line 21 over the properties (rents less expenses and depreciation). Form 8582 treats the properties as one group, so the sum gives the same return as the per-property amounts; the carried-forward loss is reported in total. How it is used.		Finite, -$100 billion to $100 billion; null = absent. Otherwise 400 naming the field.
`rentalPriorYearUnallowedLoss` also `rental_prior_year_unallowed_loss`	number	no	0	The prior years' unallowed losses of these rental activities (Form 8582 line 1c or 2c), as a positive amount. How it is used.		Finite, 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`rentalActiveParticipation` also `rental_active_participation`	boolean	no	true	The filer actively participates in the rentals (section 469(i)(6)): the $25,000 special allowance applies. false puts the activities on Form 8582 line 2 (no allowance). The default is stated in schedules.rental.activeParticipation. How it is used.	Needs rentalNetIncome or rentalPriorYearUnallowedLoss (400); cannot be false with realEstateProfessional (400).	true or false; null = absent (true). Anything else: 400.
`realEstateProfessional` also `real_estate_professional`	boolean	no	false	The filer is a real estate professional who materially participates in the rentals (section 469(c)(7); the hours tests are the caller's assertion): the rentals are not passive. The rental income stays net investment income (the section 1.1411-4(g)(7) safe harbor is not modelled). How it is used.	Needs rentalNetIncome or rentalPriorYearUnallowedLoss (400).	true or false; null = absent (false). Anything else: 400.
`childTaxCreditChildren` also `child_tax_credit_children`	integer	no	0	Qualifying children under 17 with the required social security number (Schedule 8812 line 4). The relationship, residency, support and SSN tests are the caller's assertion. How it is used.		A whole number 0 to 20; null = absent (0). Otherwise 400.
`otherDependents` also `other_dependents`	integer	no	0	Other dependents (Schedule 8812 line 6), $500 each. How it is used.		A whole number 0 to 20; null = absent (0). Otherwise 400.
`eitcQualifyingChildren` also `eitc_qualifying_children`	integer	no	0	Qualifying children for the earned income credit (3 or more counts as 3). How it is used.		A whole number 0 to 20; null = absent (0). Otherwise 400.
`eitcSeparatedSpouse` also `eitc_separated_spouse`	boolean	no	false	A married filer filing separately who meets section 32(d)(2) (a qualifying child lived with the filer more than half the year and the spouses lived apart the last 6 months, or were legally separated): the earned income credit is allowed. How it is used.	Only on filingStatus mfs (400).	true or false; null = absent (false). Anything else: 400.
`saversContributions` also `savers_contributions`	number	no	0	The filer's contributions for the saver's credit (Form 8880 lines 1 and 2: IRA, ABLE and elective deferrals). How it is used.		Finite, 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`saversDistributions` also `savers_distributions`	number	no	0	The filer's distributions of the Form 8880 testing period (line 4: the two prior years, the year and up to the return's due date), as the instructions define them. How it is used.		Finite, 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`fullTimeStudent` also `full_time_student`	boolean	no	false	The filer was a full-time student (no saver's credit). How it is used.		true or false; null = absent (false). Anything else: 400.
`taxableDisabilityIncome` also `taxable_disability_income`	number	no	0	The filer's taxable disability income while under 65 and retired on permanent and total disability (Schedule R line 11). How it is used.	Refused at 65 or older (400).	Finite, 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`spouseSaversContributions` also `spouse_savers_contributions`	number	no	0	The spouse's: saversContributions. How it is used.	Only on filingStatus mfj (400).	Finite, 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`spouseSaversDistributions` also `spouse_savers_distributions`	number	no	0	The spouse's: saversDistributions. How it is used.	Only on filingStatus mfj (400).	Finite, 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`spouseFullTimeStudent` also `spouse_full_time_student`	boolean	no	false	The spouse's: fullTimeStudent. How it is used.	Only on filingStatus mfj (400).	true or false; null = absent (false). Anything else: 400.
`spouseTaxableDisabilityIncome` also `spouse_taxable_disability_income`	number	no	0	The spouse's: taxableDisabilityIncome. How it is used.	Only on filingStatus mfj, with spouseAge under 65 (400).	Finite, 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`nontaxablePensions` also `nontaxable_pensions`	number	no	0	Nontaxable pensions, annuities or disability income (Schedule R line 13b: e.g. veterans' pensions); the nontaxable social security of line 13a is the engine's. How it is used.		Finite, 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`inheritedBalancePriorYearEnd` also `inherited_balance_prior_year_end`	number	no	0	An inherited account (an IRA or plan account the filer received as a beneficiary): its value on December 31 of the year before the tax year. With it the response carries the year's required distribution (schedules.inheritedRmd). One account per request; accounts inherited from one decedent may be added together. How it is used.	Needs inheritedOwnerBirthYear, inheritedOwnerDeathYear and inheritedBeneficiaryType (400); any inherited field needs this one.	Finite, from 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`inheritedAccountType` also `inherited_account_type`	string	no	traditional	traditional (an IRA or employer plan) or roth (a Roth IRA: no required beginning date, so every death counts as before it; its distributions are taken as qualified, not income). How it is used.		One of traditional, roth (any case); null = absent. Otherwise 400.
`inheritedOwnerBirthYear` also `inherited_owner_birth_year`	integer	no		The decedent's year of birth: it decides the applicable age (70½ for those born before July 1, 1949; then 72, 73 or 75) and the required beginning date. How it is used.	Required with an inherited account; not after inheritedOwnerDeathYear (400).	1880 to 2100. A whole number; null = absent. Otherwise 400 naming the field.
`inheritedOwnerBirthMonth` also `inherited_owner_birth_month`	integer	no		The decedent's month of birth: only the 70½ rule (born before July 1949) reads it (70½ falls in the year they turned 70 when born January to June). How it is used.		1 to 12. A whole number; null = absent. Otherwise 400 naming the field.
`inheritedOwnerDeathYear` also `inherited_owner_death_year`	integer	no		The year the decedent died: it starts the 10-year, 5-year and life-expectancy clocks; a death before 2020 keeps the pre-SECURE Act rules. How it is used.	Required with an inherited account; not after the tax year (400).	1950 to 2100. A whole number; null = absent. Otherwise 400 naming the field.
`inheritedOwnerDiedOnOrAfterRbd` also `inherited_owner_died_on_or_after_rbd`	boolean	no		Whether the decedent died on or after the required beginning date. Needed only when the death fell in the year the date falls in (or, under the 70½ rule without a birth month, in either year it can fall in); otherwise the dates decide. How it is used.	Refused for a Roth IRA, and when it contradicts the dates (400).	true or false; null = absent. Anything else: 400.
`inheritedBeneficiaryType` also `inherited_beneficiary_type`	string	no		The beneficiary: designated (a person who is not an eligible designated beneficiary), spouse (the surviving spouse, the sole beneficiary), minorChild (a child of the decedent under 21 at the death), disabled, chronicallyIll, notMoreThan10YearsYounger, or noDesignatedBeneficiary (an estate, a charity, a trust that is not a see-through trust). The category is the caller's statement. How it is used.	Required with an inherited account; minorChild needs a child under 21 in the year of death and notMoreThan10YearsYounger a beneficiary born no more than 10 years after the decedent (400).	One of the values (any case); null = absent. Otherwise 400.
`inheritedBeneficiaryBirthYear` also `inherited_beneficiary_birth_year`	integer	no	the tax year minus age	The beneficiary's year of birth (absent: the filer's). How it is used.	Not after the tax year, nor after the year after the death (400).	1880 to 2100. A whole number; null = absent. Otherwise 400 naming the field.
`inheritedElection` also `inherited_election`	string	no	none	none, tenYearRule (an eligible designated beneficiary chooses the 10-year rule instead of life expectancy; open only for a death after 2019 and before the required beginning date) or treatAsOwn (the surviving spouse treats the IRA as their own or rolls it over: the Uniform Lifetime Table from the spouse's own applicable age, and the spouse's distributions before 59½ owe the 10% additional tax). How it is used.	Refused when the election is not open to the beneficiary (400).	One of none, tenYearRule, treatAsOwn (any case); null = absent. Otherwise 400.
`inheritedDistribution` also `inherited_distribution`	number	no	0	This year's distributions from the inherited account. A traditional account's are ordinary income (Form 1040 line 4b), excepted from the 10% additional tax as a beneficiary's; the response reports the shortfall against the year's minimum and its excise (not in the last year, whose amount depends on the year's growth). Do not include them in iraDistributions. How it is used.	Refused with iraBasis (the decedent's basis is figured on its own Form 8606) (400).	Finite, from 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`inheritedShortfallCorrected` also `inherited_shortfall_corrected`	boolean	no	false	The shortfall was corrected within the correction window: the excise is 10% instead of 25% (IRC 4974(e)). How it is used.	Needs inheritedDistribution (400).	true or false; null = absent. Anything else: 400.
`inheritedOwnerDistributedInDeathYear` also `inherited_owner_distributed_in_death_year`	number	no	0	When the decedent died in the tax year on or after the required beginning date: what the decedent had already taken that year; the rest of the decedent's RMD is the beneficiary's to take. How it is used.	Only when inheritedOwnerDeathYear is the tax year (400).	Finite, from 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`wagesByPeriod` also `wages_by_period`	array	no		Form 2210 Schedule AI: the wages received in each installment period, four amounts (Jan 1 - Mar 31, Apr 1 - May 31, Jun 1 - Aug 31, Sep 1 - Dec 31). With it the response figures the penalty by the annualized income installment method too and charges the lower (schedules.form2210.method). An item without it accrues evenly through the year. How it is used.	Must add up to wages (400); needs priorYearTax (400).	Up to 4 amounts, 0 or more; null = absent. Otherwise 400 naming the field.
`spouseWagesByPeriod` also `spouse_wages_by_period`	array	no		Form 2210 Schedule AI: the spouseWages received in each installment period, four amounts (Jan 1 - Mar 31, Apr 1 - May 31, Jun 1 - Aug 31, Sep 1 - Dec 31). With it the response figures the penalty by the annualized income installment method too and charges the lower (schedules.form2210.method). An item without it accrues evenly through the year. How it is used.	Must add up to spouseWages (400); needs priorYearTax (400).	Up to 4 amounts, 0 or more; null = absent. Otherwise 400 naming the field.
`selfEmploymentIncomeByPeriod` also `self_employment_income_by_period`	array	no		Form 2210 Schedule AI: the selfEmploymentIncome received in each installment period, four amounts (Jan 1 - Mar 31, Apr 1 - May 31, Jun 1 - Aug 31, Sep 1 - Dec 31). With it the response figures the penalty by the annualized income installment method too and charges the lower (schedules.form2210.method). An item without it accrues evenly through the year. How it is used.	Must add up to selfEmploymentIncome (400); needs priorYearTax (400).	Up to 4 amounts; null = absent. Otherwise 400 naming the field.
`spouseSelfEmploymentIncomeByPeriod` also `spouse_self_employment_income_by_period`	array	no		Form 2210 Schedule AI: the spouseSelfEmploymentIncome received in each installment period, four amounts (Jan 1 - Mar 31, Apr 1 - May 31, Jun 1 - Aug 31, Sep 1 - Dec 31). With it the response figures the penalty by the annualized income installment method too and charges the lower (schedules.form2210.method). An item without it accrues evenly through the year. How it is used.	Must add up to spouseSelfEmploymentIncome (400); needs priorYearTax (400).	Up to 4 amounts; null = absent. Otherwise 400 naming the field.
`iraDistributionsByPeriod` also `ira_distributions_by_period`	array	no		Form 2210 Schedule AI: the iraDistributions received in each installment period, four amounts (Jan 1 - Mar 31, Apr 1 - May 31, Jun 1 - Aug 31, Sep 1 - Dec 31). With it the response figures the penalty by the annualized income installment method too and charges the lower (schedules.form2210.method). An item without it accrues evenly through the year. How it is used.	Must add up to iraDistributions (400); needs priorYearTax (400).	Up to 4 amounts, 0 or more; null = absent. Otherwise 400 naming the field.
`rothConversionByPeriod` also `roth_conversion_by_period`	array	no		Form 2210 Schedule AI: the rothConversion received in each installment period, four amounts (Jan 1 - Mar 31, Apr 1 - May 31, Jun 1 - Aug 31, Sep 1 - Dec 31). With it the response figures the penalty by the annualized income installment method too and charges the lower (schedules.form2210.method). An item without it accrues evenly through the year. How it is used.	Must add up to rothConversion (400); needs priorYearTax (400).	Up to 4 amounts, 0 or more; null = absent. Otherwise 400 naming the field.
`pensionByPeriod` also `pension_by_period`	array	no		Form 2210 Schedule AI: the pension received in each installment period, four amounts (Jan 1 - Mar 31, Apr 1 - May 31, Jun 1 - Aug 31, Sep 1 - Dec 31). With it the response figures the penalty by the annualized income installment method too and charges the lower (schedules.form2210.method). An item without it accrues evenly through the year. How it is used.	Must add up to pension (400); needs priorYearTax (400).	Up to 4 amounts, 0 or more; null = absent. Otherwise 400 naming the field.
`otherOrdinaryIncomeByPeriod` also `other_ordinary_income_by_period`	array	no		Form 2210 Schedule AI: the otherOrdinaryIncome received in each installment period, four amounts (Jan 1 - Mar 31, Apr 1 - May 31, Jun 1 - Aug 31, Sep 1 - Dec 31). With it the response figures the penalty by the annualized income installment method too and charges the lower (schedules.form2210.method). An item without it accrues evenly through the year. How it is used.	Must add up to otherOrdinaryIncome (400); needs priorYearTax (400).	Up to 4 amounts, 0 or more; null = absent. Otherwise 400 naming the field.
`shortTermGainsByPeriod` also `short_term_gains_by_period`	array	no		Form 2210 Schedule AI: the shortTermGains received in each installment period, four amounts (Jan 1 - Mar 31, Apr 1 - May 31, Jun 1 - Aug 31, Sep 1 - Dec 31). With it the response figures the penalty by the annualized income installment method too and charges the lower (schedules.form2210.method). An item without it accrues evenly through the year. How it is used.	Must add up to shortTermGains (400); needs priorYearTax (400).	Up to 4 amounts; null = absent. Otherwise 400 naming the field.
`longTermGainsByPeriod` also `long_term_gains_by_period`	array	no		Form 2210 Schedule AI: the longTermGains received in each installment period, four amounts (Jan 1 - Mar 31, Apr 1 - May 31, Jun 1 - Aug 31, Sep 1 - Dec 31). With it the response figures the penalty by the annualized income installment method too and charges the lower (schedules.form2210.method). An item without it accrues evenly through the year. How it is used.	Must add up to longTermGains (400); needs priorYearTax (400).	Up to 4 amounts; null = absent. Otherwise 400 naming the field.
`capitalGainDistributionsByPeriod` also `capital_gain_distributions_by_period`	array	no		Form 2210 Schedule AI: the capitalGainDistributions received in each installment period, four amounts (Jan 1 - Mar 31, Apr 1 - May 31, Jun 1 - Aug 31, Sep 1 - Dec 31). With it the response figures the penalty by the annualized income installment method too and charges the lower (schedules.form2210.method). An item without it accrues evenly through the year. How it is used.	Must add up to capitalGainDistributions (400); needs priorYearTax (400).	Up to 4 amounts, 0 or more; null = absent. Otherwise 400 naming the field.
`taxableInterestByPeriod` also `taxable_interest_by_period`	array	no		Form 2210 Schedule AI: the taxableInterest received in each installment period, four amounts (Jan 1 - Mar 31, Apr 1 - May 31, Jun 1 - Aug 31, Sep 1 - Dec 31). With it the response figures the penalty by the annualized income installment method too and charges the lower (schedules.form2210.method). An item without it accrues evenly through the year. How it is used.	Must add up to taxableInterest (400); needs priorYearTax (400).	Up to 4 amounts, 0 or more; null = absent. Otherwise 400 naming the field.
`ordinaryDividendsByPeriod` also `ordinary_dividends_by_period`	array	no		Form 2210 Schedule AI: the ordinaryDividends received in each installment period, four amounts (Jan 1 - Mar 31, Apr 1 - May 31, Jun 1 - Aug 31, Sep 1 - Dec 31). With it the response figures the penalty by the annualized income installment method too and charges the lower (schedules.form2210.method). An item without it accrues evenly through the year. How it is used.	Must add up to ordinaryDividends (400); needs priorYearTax (400).	Up to 4 amounts, 0 or more; null = absent. Otherwise 400 naming the field.
`qualifiedDividendsByPeriod` also `qualified_dividends_by_period`	array	no		Form 2210 Schedule AI: the qualifiedDividends received in each installment period, four amounts (Jan 1 - Mar 31, Apr 1 - May 31, Jun 1 - Aug 31, Sep 1 - Dec 31). With it the response figures the penalty by the annualized income installment method too and charges the lower (schedules.form2210.method). An item without it accrues evenly through the year. How it is used.	Must add up to qualifiedDividends (400); needs priorYearTax (400).	Up to 4 amounts, 0 or more; null = absent. Otherwise 400 naming the field.
`socialSecurityGrossByPeriod` also `social_security_gross_by_period`	array	no		Form 2210 Schedule AI: the socialSecurityGross received in each installment period, four amounts (Jan 1 - Mar 31, Apr 1 - May 31, Jun 1 - Aug 31, Sep 1 - Dec 31). With it the response figures the penalty by the annualized income installment method too and charges the lower (schedules.form2210.method). An item without it accrues evenly through the year. How it is used.	Must add up to socialSecurityGross (400); needs priorYearTax (400).	Up to 4 amounts, 0 or more; null = absent. Otherwise 400 naming the field.
`rentalNetIncomeByPeriod` also `rental_net_income_by_period`	array	no		Form 2210 Schedule AI: the rentalNetIncome received in each installment period, four amounts (Jan 1 - Mar 31, Apr 1 - May 31, Jun 1 - Aug 31, Sep 1 - Dec 31). With it the response figures the penalty by the annualized income installment method too and charges the lower (schedules.form2210.method). An item without it accrues evenly through the year. How it is used.	Must add up to rentalNetIncome (400); needs priorYearTax (400).	Up to 4 amounts; null = absent. Otherwise 400 naming the field.
`inheritedDistributionByPeriod` also `inherited_distribution_by_period`	array	no		Form 2210 Schedule AI: the inheritedDistribution received in each installment period, four amounts (Jan 1 - Mar 31, Apr 1 - May 31, Jun 1 - Aug 31, Sep 1 - Dec 31). With it the response figures the penalty by the annualized income installment method too and charges the lower (schedules.form2210.method). An item without it accrues evenly through the year. How it is used.	Must add up to inheritedDistribution (400); needs priorYearTax (400).	Up to 4 amounts, 0 or more; null = absent. Otherwise 400 naming the field.
`withholdingByPeriod` also `withholding_by_period`	array	no		Form 2210 box D: the federal tax withheld in each installment period (the same four periods), credited when withheld instead of in four equal parts. How it is used.	Needs priorYearTax (400); adds up to withholding when both are sent (400), else it is the year's withholding.	Up to 4 amounts, 0 or more; null = absent. Otherwise 400 naming the field.
`charityCarryoverCash1` also `charity_carryover_cash_1`	number	no	0	A charitable contribution carryover of cash to 50% limit organizations (the 60% class) from 1 year before the tax year: deducted after the year's own gifts of the class, oldest first, under the same limits. The response carries next year's carryovers (schedules.scheduleA.charityCarryover). How it is used.		Finite, from 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`charityCarryoverCash2` also `charity_carryover_cash_2`	number	no	0	A charitable contribution carryover of cash to 50% limit organizations (the 60% class) from 2 years before the tax year: deducted after the year's own gifts of the class, oldest first, under the same limits. The response carries next year's carryovers (schedules.scheduleA.charityCarryover). How it is used.		Finite, from 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`charityCarryoverCash3` also `charity_carryover_cash_3`	number	no	0	A charitable contribution carryover of cash to 50% limit organizations (the 60% class) from 3 years before the tax year: deducted after the year's own gifts of the class, oldest first, under the same limits. The response carries next year's carryovers (schedules.scheduleA.charityCarryover). How it is used.		Finite, from 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`charityCarryoverCash4` also `charity_carryover_cash_4`	number	no	0	A charitable contribution carryover of cash to 50% limit organizations (the 60% class) from 4 years before the tax year: deducted after the year's own gifts of the class, oldest first, under the same limits. The response carries next year's carryovers (schedules.scheduleA.charityCarryover). How it is used.		Finite, from 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`charityCarryoverCash5` also `charity_carryover_cash_5`	number	no	0	A charitable contribution carryover of cash to 50% limit organizations (the 60% class) from 5 years before the tax year (its last year): deducted after the year's own gifts of the class, oldest first, under the same limits. The response carries next year's carryovers (schedules.scheduleA.charityCarryover). How it is used.		Finite, from 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`charityCarryoverProperty1` also `charity_carryover_property_1`	number	no	0	A charitable contribution carryover of capital-gain property to 50% limit organizations (the 30% class) from 1 year before the tax year: deducted after the year's own gifts of the class, oldest first, under the same limits. The response carries next year's carryovers (schedules.scheduleA.charityCarryover). How it is used.		Finite, from 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`charityCarryoverProperty2` also `charity_carryover_property_2`	number	no	0	A charitable contribution carryover of capital-gain property to 50% limit organizations (the 30% class) from 2 years before the tax year: deducted after the year's own gifts of the class, oldest first, under the same limits. The response carries next year's carryovers (schedules.scheduleA.charityCarryover). How it is used.		Finite, from 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`charityCarryoverProperty3` also `charity_carryover_property_3`	number	no	0	A charitable contribution carryover of capital-gain property to 50% limit organizations (the 30% class) from 3 years before the tax year: deducted after the year's own gifts of the class, oldest first, under the same limits. The response carries next year's carryovers (schedules.scheduleA.charityCarryover). How it is used.		Finite, from 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`charityCarryoverProperty4` also `charity_carryover_property_4`	number	no	0	A charitable contribution carryover of capital-gain property to 50% limit organizations (the 30% class) from 4 years before the tax year: deducted after the year's own gifts of the class, oldest first, under the same limits. The response carries next year's carryovers (schedules.scheduleA.charityCarryover). How it is used.		Finite, from 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`charityCarryoverProperty5` also `charity_carryover_property_5`	number	no	0	A charitable contribution carryover of capital-gain property to 50% limit organizations (the 30% class) from 5 years before the tax year (its last year): deducted after the year's own gifts of the class, oldest first, under the same limits. The response carries next year's carryovers (schedules.scheduleA.charityCarryover). How it is used.		Finite, from 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`marketplacePremiums` also `marketplace_premiums`	array	no	absent (no Form 8962)	Form 1095-A column A, lines 21-32: the monthly enrollment premiums of the marketplace plan (including the part the advance payments paid), January first; 0 or null = not covered that month. With it the return figures Form 8962. How it is used.	Needs marketplaceSlcspPremiums (400).	Up to 12 amounts, January first, dollars 0 to $100 billion (null = none that month). Otherwise 400.
`marketplaceSlcspPremiums` also `marketplace_slcsp_premiums`	array	no	absent	Form 1095-A column B: the monthly applicable second lowest cost silver plan (SLCSP) premium. How it is used.	Needs marketplacePremiums (400).	Up to 12 amounts, January first, dollars 0 to $100 billion (null = none that month). Otherwise 400.
`marketplaceAdvancePayments` also `marketplace_advance_payments`	array	no	[] (no advance payments)	Form 1095-A column C: the monthly advance payments of the premium tax credit (APTC). How it is used.	Needs marketplacePremiums (400).	Up to 12 amounts, January first, dollars 0 to $100 billion (null = none that month). Otherwise 400.
`taxFamilySize` also `tax_family_size`	integer	no	the filer, the spouse on a joint return, childTaxCreditChildren and otherDependents	Form 8962 line 1: the tax family (the filer, the spouse on a joint return and the dependents claimed). How it is used.	Needs marketplacePremiums (400).	A whole number 1 to 30. Otherwise 400.
`povertyGuidelineState` also `poverty_guideline_state`	string	no	contiguous	Form 8962 line 4: which poverty guidelines apply, those of the 48 contiguous states and DC, Alaska or Hawaii (the state of residence; the higher table when the family lived in more than one). How it is used.	Needs marketplacePremiums (400).	contiguous, alaska or hawaii (any case). Otherwise 400.
`dependentsModifiedAgi` also `dependents_modified_agi`	number	no	0	Form 8962 line 2b: the modified AGI of the dependents who were required to file a return (Worksheet 1-2). How it is used.	Needs marketplacePremiums (400).	Finite, -$100 billion to $100 billion; null = absent. Otherwise 400.
`ptcEstimatedIncomeException` also `ptc_estimated_income_exception`	boolean	no	false	Household income is below 100% of the poverty line, but the Exchange estimated it at 100% or more when advance payments were approved (26 CFR 1.36B-2(b)(6)): the filer is still an applicable taxpayer. The caller asserts the facts. How it is used.	Needs marketplacePremiums and some marketplaceAdvancePayments (400).	true or false; null = absent (false). Anything else: 400.
`ptcMfsException` also `ptc_mfs_exception`	boolean	no	false	A married filer filing separately who lives apart from the spouse and cannot file jointly because of domestic abuse or spousal abandonment (26 CFR 1.36B-2(b)(2)(ii)): the credit is allowed on the separate return. The caller asserts the facts. How it is used.	filingStatus mfs only; needs marketplacePremiums (400).	true or false; null = absent (false). Anything else: 400.
`k1PassiveIncome` also `k1_passive_income`	number	no	0	The partnership and S corporation passive income or (loss), net over the activities and after the basis and at-risk limits: trade or business activities you do not materially participate in, non-real-estate rentals, a limited partner's rental real estate (Schedule E columns (g)/(h); Form 8582 line 2). How it is used.		Finite, -$100 billion to $100 billion; null = absent. Otherwise 400 naming the field.
`k1PassivePriorYearUnallowedLoss` also `k1_passive_prior_year_unallowed_loss`	number	no	0	Form 8582 line 2c for those activities: the prior years' unallowed losses (positive). How it is used.		Finite, 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`k1NonpassiveIncome` also `k1_nonpassive_income`	number	no	0	The partnership and S corporation nonpassive income or (loss), after the basis and at-risk limits and the section 179 deduction (Schedule E columns (i)-(k)). How it is used.		Finite, -$100 billion to $100 billion; null = absent. Otherwise 400 naming the field.
`k1NonpassiveTrading` also `k1_nonpassive_trading`	boolean	no	false	The nonpassive amount is from a trade or business of trading financial instruments or commodities: it stays net investment income (section 1411(c)(2)(B)). How it is used.	Needs k1NonpassiveIncome (400).	true or false; null = absent (false). Anything else: 400.
`estateTrustIncome` also `estate_trust_income`	number	no	0	Schedule E Part III: an estate's or trust's net income or (loss) from the beneficiary's K-1 (Form 1041) boxes 5-8. How it is used.		Finite, -$100 billion to $100 billion; null = absent. Otherwise 400 naming the field.
`estateTrustPassive` also `estate_trust_passive`	boolean	no	false	The Part III amount is passive (Schedule E columns (c)/(d); Form 8582 line 2). How it is used.	Needs estateTrustIncome or estateTrustPriorYearUnallowedLoss (400).	true or false; null = absent (false). Anything else: 400.
`estateTrustPriorYearUnallowedLoss` also `estate_trust_prior_year_unallowed_loss`	number	no	0	Form 8582 line 2c for the estate or trust: the prior years' unallowed losses (positive). How it is used.	Needs estateTrustPassive true (400).	Finite, 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`partnershipSeEarnings` also `partnership_se_earnings`	number	no	0	K-1 (Form 1065) box 14 code A, net earnings from self-employment as the instructions reduce it (a general partner; a limited partner's guaranteed payments for services): Schedule SE line 2. The income itself is in k1NonpassiveIncome (Schedule E), not on Schedule 1 line 3. How it is used.	Needs k1NonpassiveIncome or k1PassiveIncome (400).	Finite, -$100 billion to $100 billion; null = absent. Otherwise 400 naming the field.
`spousePartnershipSeEarnings` also `spouse_partnership_se_earnings`	number	no	0	The spouse's K-1 box 14 code A on a joint return (the spouse's Schedule SE). How it is used.	filingStatus mfj only; needs k1NonpassiveIncome or k1PassiveIncome (400).	Finite, -$100 billion to $100 billion; null = absent. Otherwise 400 naming the field.
`k1QualifiedBusinessIncome` also `k1_qualified_business_income`	number	no	0	The K-1s' qualified business income (K-1 1065 box 20 code Z, 1120-S box 17 code V, 1041 box 14 code I), as one trade or business, after the reductions the Form 8995 instructions list (the caller's: guaranteed payments, suspended losses, the attributable deductions). How it is used.		Finite, -$100 billion to $100 billion; null = absent. Otherwise 400 naming the field.
`k1QbiW2Wages` also `k1_qbi_w2_wages`	number	no	0	Its W-2 wages (Form 8995-A line 4). How it is used.	Needs k1QualifiedBusinessIncome (400).	Finite, 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`k1QbiUbia` also `k1_qbi_ubia`	number	no	0	Its unadjusted basis immediately after acquisition of qualified property (Form 8995-A line 7). How it is used.	Needs k1QualifiedBusinessIncome (400).	Finite, 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`k1QbiSstb` also `k1_qbi_sstb`	boolean	no	false	It is a specified service trade or business (section 199A(d)(2)). How it is used.	Needs k1QualifiedBusinessIncome (400).	true or false; null = absent (false). Anything else: 400.
`k1QbiActive` also `k1_qbi_active`	boolean	no	false	You materially participate in it: an active trade or business for the section 199A(i) minimum deduction. How it is used.	Needs k1QualifiedBusinessIncome (400).	true or false; null = absent (false). Anything else: 400.
`nonqualifiedAnnuitySepp` also `nonqualified_annuity_sepp`	number	no	0	The part of nonqualifiedAnnuity paid as substantially equal periodic payments for life (§72(q)(2)(D)): excepted from the §72(q) 10% (Form 5329 line 2). How it is used.	Needs nonqualifiedAnnuity; with the other two exceptions at most nonqualifiedAnnuity (400).	Finite, from 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`nonqualifiedAnnuityDeath` also `nonqualified_annuity_death`	number	no	0	The part of nonqualifiedAnnuity paid on or after the holder's death (§72(q)(2)(B)): excepted. How it is used.	Needs nonqualifiedAnnuity; with the other two at most nonqualifiedAnnuity (400).	Finite, from 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`nonqualifiedAnnuityOtherException` also `nonqualified_annuity_other_exception`	number	no	0	The part of nonqualifiedAnnuity excepted under §72(q)(2)(F), (G), (I) or (J): allocable to investment before August 14, 1982, a qualified funding asset (structured settlement), an immediate annuity (single premium, payments starting within a year), an annuity bought by an employer on a qualified plan's termination. How it is used.	Needs nonqualifiedAnnuity; with the other two at most nonqualifiedAnnuity (400).	Finite, from 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`traditionalIraContributions` also `traditional_ira_contributions`	number	no	0	Form 5329 Part III: the traditional IRA contributions for 2026 (made in 2026 or by the April 15, 2027 due date), deductible or not, rollovers excluded; a corrective withdrawal made in time stays in and is given in traditionalIraCorrectiveWithdrawal. The excess over the limit (the smaller of $7,500, $8,600 at 50 or older by the year end, and the compensation: wages and the net self-employment earnings; the spousal IRA on a joint return) is taxed 6% (line 15). The engine has no IRA deduction: the contributions change nothing else on the return. How it is used.		Finite, from 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`traditionalIraPriorExcess` also `traditional_ira_prior_excess`	number	no	0	Form 5329 line 9: the 2025 Form 5329 line 16 when its line 17 was more than zero (an excess carried in). How it is used.		Finite, from 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`traditionalIraDistributionsIncluded` also `traditional_ira_distributions_included`	number	no	0	Form 5329 line 11: traditional IRA withdrawals in 2026 included in income (they reduce the carried excess). How it is used.	Needs traditionalIraContributions or traditionalIraPriorExcess (400). Not added to income: that is iraDistributions'.	Finite, from 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`traditionalIraPriorExcessWithdrawn` also `traditional_ira_prior_excess_withdrawn`	number	no	0	Form 5329 line 12: prior-year excess contributions returned in 2026 and not included in income (the line 12 conditions are the caller's). How it is used.	Needs traditionalIraContributions or traditionalIraPriorExcess (400).	Finite, from 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`traditionalIraCorrectiveWithdrawal` also `traditional_ira_corrective_withdrawal`	number	no	0	The part of traditionalIraContributions withdrawn with its earnings by the due date including extensions (or within 6 months of a timely return, 26 CFR 301.9100-2): treated as not contributed. Its earnings are income the caller enters elsewhere. How it is used.	At most traditionalIraContributions (400).	Finite, from 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`traditionalIraValue` also `traditional_ira_value`	number	no	absent (the 6% is on the excess, not limited by a value)	Form 5329 line 17: the value of the traditional IRAs on December 31, 2026, including 2026 contributions made in 2027. The 6% is on the smaller of the excess and this value (not iraYearEndValue, Form 8606 line 6). How it is used.	Needs traditionalIraContributions or traditionalIraPriorExcess (400).	Finite, from 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`rothIraContributions` also `roth_ira_contributions`	number	no	0	Form 5329 Part IV: the regular Roth IRA contributions for 2026 (not conversions or rollovers; not rothContributions, the basis of earlier ones). The excess over the Roth limit (the traditional limit less the traditional contributions, reduced over the 2026 MAGI start of $153,000, $242,000 joint or 0 for a separate return living with the spouse; Pub 590-A Worksheet 2-2) is taxed 6% (line 23). How it is used.		Finite, from 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`rothIraPriorExcess` also `roth_ira_prior_excess`	number	no	0	Form 5329 line 18: the 2025 Form 5329 line 24 when its line 25 was more than zero. How it is used.		Finite, from 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`rothIraDistributions` also `roth_ira_distributions`	number	no	the filer's: rothDistribution; the spouse's: 0	Form 5329 line 20: the 2026 Roth IRA distributions (Form 8606 line 19 plus qualified distributions). How it is used.	Needs rothIraContributions or rothIraPriorExcess (400). Not added to income: that is rothDistribution's.	Finite, from 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`rothIraCorrectiveWithdrawal` also `roth_ira_corrective_withdrawal`	number	no	0	The part of rothIraContributions withdrawn with its earnings in time: treated as not contributed. How it is used.	At most rothIraContributions (400).	Finite, from 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`rothIraValue` also `roth_ira_value`	number	no	absent (the 6% is on the excess, not limited by a value)	Form 5329 line 25: the value of the Roth IRAs on December 31, 2026, including 2026 contributions made in 2027. How it is used.	Needs rothIraContributions or rothIraPriorExcess (400).	Finite, from 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`hsaContributions` also `hsa_contributions`	number	no	0	Form 5329 Part VII: the HSA contributions for 2026, the employer's included (Form 8889 lines 2 and 9). The excess over the limit is taxed 6% (line 47). The engine has no HSA deduction: the contributions change nothing else on the return. How it is used.	Needs hsaCoverage or hsaLimit (400).	Finite, from 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`hsaCoverage` also `hsa_coverage`	string	no	none	The HDHP coverage for all of 2026 as an eligible individual: none, self (self-only, $4,400) or family ($8,750), + $1,000 at 55 or older by the year end; spouses on a joint return with family coverage share the family limit equally; Archer MSA contributions reduce it. How it is used.	Needs hsaContributions or hsaPriorExcess (400).	none, self or family (any case). Otherwise 400.
`hsaLimit` also `hsa_limit`	number	no	absent (the statutory limit)	The HSA limit when the caller has it (Form 8889 line 8: a part-year or last-month-rule limit, an agreed split between spouses); replaces the statutory one of hsaCoverage. How it is used.	Needs hsaContributions or hsaPriorExcess (400).	Finite, from 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`hsaPriorExcess` also `hsa_prior_excess`	number	no	0	Form 5329 line 42: the 2025 Form 5329 line 48 when its line 49 was more than zero. How it is used.		Finite, from 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`hsaTaxableDistributions` also `hsa_taxable_distributions`	number	no	0	Form 5329 line 44: the 2026 HSA distributions of Form 8889 line 16 (not used for qualified medical expenses). How it is used.	Needs hsaContributions or hsaPriorExcess (400). Not added to income, and the Form 8889 20% is not modelled.	Finite, from 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`hsaCorrectiveWithdrawal` also `hsa_corrective_withdrawal`	number	no	0	The part of hsaContributions withdrawn with its earnings by the due date including extensions: treated as not contributed. How it is used.	At most hsaContributions (400).	Finite, from 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`hsaValue` also `hsa_value`	number	no	absent (the 6% is on the excess, not limited by a value)	Form 5329 line 49: the value of the HSAs on December 31, 2026, including 2026 contributions made in 2027. How it is used.	Needs hsaContributions or hsaPriorExcess (400).	Finite, from 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`spouseTraditionalIraContributions` also `spouse_traditional_ira_contributions`	number	no	0	Form 5329 Part III: the traditional IRA contributions for 2026 (made in 2026 or by the April 15, 2027 due date), deductible or not, rollovers excluded; a corrective withdrawal made in time stays in and is given in traditionalIraCorrectiveWithdrawal. The excess over the limit (the smaller of $7,500, $8,600 at 50 or older by the year end, and the compensation: wages and the net self-employment earnings; the spousal IRA on a joint return) is taxed 6% (line 15). The engine has no IRA deduction: the contributions change nothing else on the return. The spouse's on a joint return. How it is used.	filingStatus mfj only (400).	Finite, from 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`spouseTraditionalIraPriorExcess` also `spouse_traditional_ira_prior_excess`	number	no	0	Form 5329 line 9: the 2025 Form 5329 line 16 when its line 17 was more than zero (an excess carried in). The spouse's on a joint return. How it is used.	filingStatus mfj only (400).	Finite, from 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`spouseTraditionalIraDistributionsIncluded` also `spouse_traditional_ira_distributions_included`	number	no	0	Form 5329 line 11: traditional IRA withdrawals in 2026 included in income (they reduce the carried excess). The spouse's on a joint return. How it is used.	filingStatus mfj only (400). Needs spouseTraditionalIraContributions or spouseTraditionalIraPriorExcess (400). Not added to income: that is iraDistributions'.	Finite, from 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`spouseTraditionalIraPriorExcessWithdrawn` also `spouse_traditional_ira_prior_excess_withdrawn`	number	no	0	Form 5329 line 12: prior-year excess contributions returned in 2026 and not included in income (the line 12 conditions are the caller's). The spouse's on a joint return. How it is used.	filingStatus mfj only (400). Needs spouseTraditionalIraContributions or spouseTraditionalIraPriorExcess (400).	Finite, from 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`spouseTraditionalIraCorrectiveWithdrawal` also `spouse_traditional_ira_corrective_withdrawal`	number	no	0	The part of traditionalIraContributions withdrawn with its earnings by the due date including extensions (or within 6 months of a timely return, 26 CFR 301.9100-2): treated as not contributed. Its earnings are income the caller enters elsewhere. The spouse's on a joint return. How it is used.	filingStatus mfj only (400). At most spouseTraditionalIraContributions (400).	Finite, from 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`spouseTraditionalIraValue` also `spouse_traditional_ira_value`	number	no	absent (the 6% is on the excess, not limited by a value)	Form 5329 line 17: the value of the traditional IRAs on December 31, 2026, including 2026 contributions made in 2027. The 6% is on the smaller of the excess and this value (not iraYearEndValue, Form 8606 line 6). The spouse's on a joint return. How it is used.	filingStatus mfj only (400). Needs spouseTraditionalIraContributions or spouseTraditionalIraPriorExcess (400).	Finite, from 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`spouseRothIraContributions` also `spouse_roth_ira_contributions`	number	no	0	Form 5329 Part IV: the regular Roth IRA contributions for 2026 (not conversions or rollovers; not rothContributions, the basis of earlier ones). The excess over the Roth limit (the traditional limit less the traditional contributions, reduced over the 2026 MAGI start of $153,000, $242,000 joint or 0 for a separate return living with the spouse; Pub 590-A Worksheet 2-2) is taxed 6% (line 23). The spouse's on a joint return. How it is used.	filingStatus mfj only (400).	Finite, from 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`spouseRothIraPriorExcess` also `spouse_roth_ira_prior_excess`	number	no	0	Form 5329 line 18: the 2025 Form 5329 line 24 when its line 25 was more than zero. The spouse's on a joint return. How it is used.	filingStatus mfj only (400).	Finite, from 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`spouseRothIraDistributions` also `spouse_roth_ira_distributions`	number	no	0	Form 5329 line 20: the 2026 Roth IRA distributions (Form 8606 line 19 plus qualified distributions). The spouse's on a joint return. How it is used.	filingStatus mfj only (400). Needs spouseRothIraContributions or spouseRothIraPriorExcess (400). Not added to income: that is the spouse's's.	Finite, from 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`spouseRothIraCorrectiveWithdrawal` also `spouse_roth_ira_corrective_withdrawal`	number	no	0	The part of rothIraContributions withdrawn with its earnings in time: treated as not contributed. The spouse's on a joint return. How it is used.	filingStatus mfj only (400). At most spouseRothIraContributions (400).	Finite, from 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`spouseRothIraValue` also `spouse_roth_ira_value`	number	no	absent (the 6% is on the excess, not limited by a value)	Form 5329 line 25: the value of the Roth IRAs on December 31, 2026, including 2026 contributions made in 2027. The spouse's on a joint return. How it is used.	filingStatus mfj only (400). Needs spouseRothIraContributions or spouseRothIraPriorExcess (400).	Finite, from 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`spouseHsaContributions` also `spouse_hsa_contributions`	number	no	0	Form 5329 Part VII: the HSA contributions for 2026, the employer's included (Form 8889 lines 2 and 9). The excess over the limit is taxed 6% (line 47). The engine has no HSA deduction: the contributions change nothing else on the return. The spouse's on a joint return. How it is used.	filingStatus mfj only (400). Needs spouseHsaCoverage or spouseHsaLimit (400).	Finite, from 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`spouseHsaCoverage` also `spouse_hsa_coverage`	string	no	none	The HDHP coverage for all of 2026 as an eligible individual: none, self (self-only, $4,400) or family ($8,750), + $1,000 at 55 or older by the year end; spouses on a joint return with family coverage share the family limit equally; Archer MSA contributions reduce it. The spouse's on a joint return. How it is used.	filingStatus mfj only (400). Needs spouseHsaContributions or spouseHsaPriorExcess (400).	none, self or family (any case). Otherwise 400.
`spouseHsaLimit` also `spouse_hsa_limit`	number	no	absent (the statutory limit)	The HSA limit when the caller has it (Form 8889 line 8: a part-year or last-month-rule limit, an agreed split between spouses); replaces the statutory one of hsaCoverage. The spouse's on a joint return. How it is used.	filingStatus mfj only (400). Needs spouseHsaContributions or spouseHsaPriorExcess (400).	Finite, from 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`spouseHsaPriorExcess` also `spouse_hsa_prior_excess`	number	no	0	Form 5329 line 42: the 2025 Form 5329 line 48 when its line 49 was more than zero. The spouse's on a joint return. How it is used.	filingStatus mfj only (400).	Finite, from 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`spouseHsaTaxableDistributions` also `spouse_hsa_taxable_distributions`	number	no	0	Form 5329 line 44: the 2026 HSA distributions of Form 8889 line 16 (not used for qualified medical expenses). The spouse's on a joint return. How it is used.	filingStatus mfj only (400). Needs spouseHsaContributions or spouseHsaPriorExcess (400). Not added to income, and the Form 8889 20% is not modelled.	Finite, from 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`spouseHsaCorrectiveWithdrawal` also `spouse_hsa_corrective_withdrawal`	number	no	0	The part of hsaContributions withdrawn with its earnings by the due date including extensions: treated as not contributed. The spouse's on a joint return. How it is used.	filingStatus mfj only (400). At most spouseHsaContributions (400).	Finite, from 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`spouseHsaValue` also `spouse_hsa_value`	number	no	absent (the 6% is on the excess, not limited by a value)	Form 5329 line 49: the value of the HSAs on December 31, 2026, including 2026 contributions made in 2027. The spouse's on a joint return. How it is used.	filingStatus mfj only (400). Needs spouseHsaContributions or spouseHsaPriorExcess (400).	Finite, from 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`coverdellContributions` also `coverdell_contributions`	number	no	0	Form 5329 Part V: the 2026 contributions to the filer's Coverdell ESAs (the filer as beneficiary), rollovers excluded. The excess over coverdellLimit is taxed 6% (line 31). How it is used.		Finite, from 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`coverdellLimit` also `coverdell_limit`	number	no	2000	Line 27's limit: the smaller of $2,000 and the sum of the contributors' maximums (their MAGI phase-out, §530(c)). How it is used.	Needs coverdellContributions or coverdellPriorExcess (400).	Finite, from 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`coverdellPriorExcess` also `coverdell_prior_excess`	number	no	0	Form 5329 line 26: the 2025 line 32 when its line 33 was more than zero. How it is used.		Finite, from 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`coverdellDistributions` also `coverdell_distributions`	number	no	0	Form 5329 line 28: the 2026 Coverdell distributions (not rollovers or withdrawn excess). How it is used.	Needs coverdellContributions or coverdellPriorExcess (400).	Finite, from 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`coverdellCorrectiveWithdrawal` also `coverdell_corrective_withdrawal`	number	no	0	The part of coverdellContributions withdrawn with its earnings before June 1, 2027: treated as not contributed. How it is used.	At most coverdellContributions (400).	Finite, from 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`coverdellValue` also `coverdell_value`	number	no	absent (the 6% is on the excess, not limited by a value)	Form 5329 line 33: the Coverdell ESAs' value at the end of 2026. How it is used.	Needs coverdellContributions or coverdellPriorExcess (400).	Finite, from 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`archerMsaContributions` also `archer_msa_contributions`	number	no	0	Form 5329 Part VI: the 2026 Archer MSA contributions, the employer's included (Form 8853 line 2). They also reduce the HSA limit (§223(b)(4)). How it is used.	Needs archerMsaLimit (400).	Finite, from 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`archerMsaLimit` also `archer_msa_limit`	number	no	0	Form 8853's limit: the smaller of line 3 (65% / 75% of the HDHP deductible, by month) and line 4 (compensation). How it is used.	Needs archerMsaContributions or archerMsaPriorExcess (400).	Finite, from 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`archerMsaPriorExcess` also `archer_msa_prior_excess`	number	no	0	Form 5329 line 34: the 2025 line 40 when its line 41 was more than zero. How it is used.		Finite, from 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`archerMsaDistributions` also `archer_msa_distributions`	number	no	0	Form 5329 line 36: Form 8853 line 8. How it is used.	Needs archerMsaContributions or archerMsaPriorExcess (400).	Finite, from 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`archerMsaCorrectiveWithdrawal` also `archer_msa_corrective_withdrawal`	number	no	0	The part of archerMsaContributions withdrawn with its earnings by the due date including extensions. How it is used.	At most archerMsaContributions (400).	Finite, from 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`archerMsaValue` also `archer_msa_value`	number	no	absent (the 6% is on the excess, not limited by a value)	Form 5329 line 41's value: the Archer MSAs at the end of 2026. How it is used.	Needs archerMsaContributions or archerMsaPriorExcess (400).	Finite, from 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`ableContributions` also `able_contributions`	number	no	0	Form 5329 Part VIII: the 2026 contributions to the filer's ABLE account (the designated beneficiary), from a 529 account included, rollovers and program-to-program transfers excluded. The excess over ableLimit is taxed 6% (line 50). How it is used.		Finite, from 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`ableLimit` also `able_limit`	number	no	20000	Line 50's limit: $20,000 for 2026 plus, for an employed beneficiary, the ABLE-to-work amount (§529A(b)(2)(B)(ii)). How it is used.	Needs ableContributions (400).	Finite, from 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`ableCorrectiveWithdrawal` also `able_corrective_withdrawal`	number	no	0	The part of ableContributions returned with its income to the contributor by the due date including extensions. How it is used.	At most ableContributions (400).	Finite, from 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`ableValue` also `able_value`	number	no	absent (the 6% is on the excess, not limited by a value)	Form 5329 line 51's value: the ABLE account at the end of 2026. How it is used.	Needs ableContributions (400).	Finite, from 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`trumpAccountExcess` also `trump_account_excess`	number	no	0	Form 5329 line 57: the 2026 contributions to the filer's Trump account over the $5,000 limit, exempt contributions excluded (the filer is the account beneficiary, under 18 at the end of 2026). How it is used.	A filer 18 or older is refused (from that year the account is a traditional IRA: traditionalIraContributions).	Finite, from 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`trumpAccountExcessDistributed` also `trump_account_excess_distributed`	number	no	0	Form 5329 line 59: the excess distributed under §530A(d)(5) for 2026. How it is used.	Needs trumpAccountExcess and is at most it (400).	Finite, from 0 to $100 billion; null = absent. Otherwise 400 naming the field.
`trumpAccountExcessEarnings` also `trump_account_excess_earnings`	number	no	0	Form 5329 line 62: the earnings of the distributed excess (Form 1099-R box 7d), taxed 100% (Part XI). How it is used.	More than 0 needs trumpAccountExcessDistributed (400); a filer 18 or older is refused.	Finite, from 0 to $100 billion; null = absent. Otherwise 400 naming the field.

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. The check is on keys only: the API cannot know about income, credits or taxes a request leaves out, so the tax is complete only for a household whose whole return is within these fields.

Response

Field	Type	Meaning
`engineVersion`	string	The federal engine version (FEDERAL_TAX_ENGINE_VERSION).
`taxYear`	integer	2026.
`filingStatus`	string	single, mfj, mfs, hoh or qss: 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, plus taxable interest and the dividends that are not qualified, less an allowed capital loss.
`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 deduction on line 12e: the standard deduction with the §63(f) aged (and, on an extended return, blind) amounts, or Schedule A when an extended return itemizes.
`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 and qualified dividends PLUS the NIIT (despite its name, it includes the NIIT; kept for compatibility). capitalGainsTaxExcludingNiit is the worksheet part alone and niit the NIIT.
`result.niit`	number	The net investment income tax (Schedule 2 line 12; line 6 on the 2026 draft). Included in capitalGainsTax and incomeTax.
`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. With extended fields it also carries the missed-RMD excise (Form 5329 line 55).
`lines`	array	One entry per Form 1040 or schedule line the composition fills, in form order.
`lines[].line`	string	The line id: 1040.<n>, 1040sa.<n> (Schedule A), 1040sd.<n> (Schedule D), 1040sdcw.<n> (its capital loss carryover worksheet), 1040s1a.<n> (Schedule 1-A), 1040s2.<n> (Schedule 2), 5329.<n>, 8606.<n>, 8960.<n>, 2210.<n>, or rmd.<item> (no form); numbered on the 2025 forms (formYear) and stable across form editions.
`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.
`schedules`	object	On a request with any extended field (or filingStatus qss): the forms behind the return.
`schedules.scheduleA`	object	Schedule A, the §68 limitation, the standard deduction and the non-itemizer charitable deduction.
`schedules.scheduleA.itemizes`	boolean	true when line 12e carries Schedule A.
`schedules.scheduleA.deduction`	number	Form 1040 line 12e as filed (equals result.standardDeduction).
`schedules.scheduleA.standardDeduction`	number	The standard deduction available, with the §63(f) aged and blind amounts (0 under §63(c)(6)(A)).
`schedules.scheduleA.blindAddition`	number	The §63(f)(2) amount for blindness included in it.
`schedules.scheduleA.itemizedBeforeSection68`	number	Schedule A lines 4 to 16 before §68.
`schedules.scheduleA.section68Reduction`	number	The 2/37 limitation of §68 on the itemized deductions taken (0 on a standard-deduction return; itemized keeps the as-if figure after it).
`schedules.scheduleA.itemized`	number	Schedule A line 17 after §68: the figure an itemized-conformity state reads.
`schedules.scheduleA.medicalDeducted`	number	Line 4.
`schedules.scheduleA.saltPaid`	number	Line 5d.
`schedules.scheduleA.saltCap`	number	The SALT cap after the phase-down (half on a separate return).
`schedules.scheduleA.saltDeducted`	number	Line 5e.
`schedules.scheduleA.interestDeducted`	number	Line 10.
`schedules.scheduleA.charityFloor`	number	0.5% of AGI (2026).
`schedules.scheduleA.charityDeducted`	number	Line 14 after the percentage limits and the floor.
`schedules.scheduleA.nonitemizerCharity`	number	The §170(p) deduction (0 when itemizing).
`schedules.scheduleA.charityCarryover`	object	With a carryover in or out (an excess over the limits, a floor disallowance, or a carryover sent).
`schedules.scheduleA.charityCarryover.cashCarryoverUsed`	number	The cash-class carryovers absorbed this year (before the 0.5% floor; also when the return takes the standard deduction).
`schedules.scheduleA.charityCarryover.propertyCarryoverUsed`	number	The same for the capital-gain-property class.
`schedules.scheduleA.charityCarryover.cashCarryoverToNextYear`	array	Next year's cash carryovers by age: [0] from this year (its excess, with the floor's disallowance when carried), [1] to [4] the older ones not used.
`schedules.scheduleA.charityCarryover.propertyCarryoverToNextYear`	array	The same for the capital-gain-property class.
`schedules.scheduleA.charityCarryover.expired`	number	The five-year-old carryover not used: it expires.
`schedules.scheduleA.charityCarryover.floorDisallowanceLost`	number	The 0.5% floor's disallowance not carried (no excess of the year's own gifts in its class).
`schedules.form8606`	object	IRA basis and Roth distributions.
`schedules.form8606.basisRatio`	number	Line 10 (0 without basis).
`schedules.form8606.nontaxableConversion`	number	Line 11.
`schedules.form8606.nontaxableTotal`	number	Line 13.
`schedules.form8606.basisRemaining`	number	Line 14.
`schedules.form8606.rothQualified`	boolean	true when the Roth distribution is qualified.
`schedules.form8606.rothTaxableEarnings`	number	Line 25c: taxable Roth earnings.
`schedules.form8606.rothConversionsWithinFiveYears`	number	Converted amounts taken within 5 years of their conversion (subject to the additional tax, not taxable).
`schedules.form8606.rothContributionsRemaining`	number	Regular contributions left in the Roth.
`schedules.form5329`	object	The additional taxes on retirement accounts.
`schedules.form5329.earlyDistributions`	number	Line 1.
`schedules.form5329.exceptions`	number	Line 2.
`schedules.form5329.missedRmdExcise`	number	Line 55: the §4974 excise (in result.totalTax).
`schedules.form5329.annuityEarlyDistributions`	number	The nonqualified annuity's part of line 1 (§72(q)), with an annuity before 59½ (or disabled).
`schedules.form5329.annuityExceptions`	number	Its part of line 2.
`schedules.form5329.excessContributions`	object	Parts III-VIII, X and XI, with a Form 5329 excess-contribution input.
`schedules.form5329.excessContributions.filer`	object	The filer's Form 5329.
`schedules.form5329.excessContributions.filer.traditionalIraLimit`	number	The traditional IRA limit (line 10 before the contributions).
`schedules.form5329.excessContributions.filer.traditionalIraExcess`	number	Line 16.
`schedules.form5329.excessContributions.filer.traditionalIraTax`	number	Line 17 (6%).
`schedules.form5329.excessContributions.filer.rothIraLimit`	number	The Roth IRA limit (Pub 590-A Worksheet 2-2 line 11).
`schedules.form5329.excessContributions.filer.rothIraExcess`	number	Line 24.
`schedules.form5329.excessContributions.filer.rothIraTax`	number	Line 25 (6%).
`schedules.form5329.excessContributions.filer.hsaLimit`	number	The HSA limit used (Form 8889 line 8).
`schedules.form5329.excessContributions.filer.hsaExcess`	number	Line 48.
`schedules.form5329.excessContributions.filer.hsaTax`	number	Line 49 (6%).
`schedules.form5329.excessContributions.spouse`	object	The spouse's Form 5329 (a joint return).
`schedules.form5329.excessContributions.spouse.traditionalIraLimit`	number	The traditional IRA limit (line 10 before the contributions).
`schedules.form5329.excessContributions.spouse.traditionalIraExcess`	number	Line 16.
`schedules.form5329.excessContributions.spouse.traditionalIraTax`	number	Line 17 (6%).
`schedules.form5329.excessContributions.spouse.rothIraLimit`	number	The Roth IRA limit (Pub 590-A Worksheet 2-2 line 11).
`schedules.form5329.excessContributions.spouse.rothIraExcess`	number	Line 24.
`schedules.form5329.excessContributions.spouse.rothIraTax`	number	Line 25 (6%).
`schedules.form5329.excessContributions.spouse.hsaLimit`	number	The HSA limit used (Form 8889 line 8).
`schedules.form5329.excessContributions.spouse.hsaExcess`	number	Line 48.
`schedules.form5329.excessContributions.spouse.hsaTax`	number	Line 49 (6%).
`schedules.form5329.excessContributions.coverdellExcess`	number	Line 32.
`schedules.form5329.excessContributions.coverdellTax`	number	Line 33 (6%).
`schedules.form5329.excessContributions.archerMsaExcess`	number	Line 40.
`schedules.form5329.excessContributions.archerMsaTax`	number	Line 41 (6%).
`schedules.form5329.excessContributions.ableExcess`	number	Line 50.
`schedules.form5329.excessContributions.ableTax`	number	Line 51 (6%).
`schedules.form5329.excessContributions.trumpAccountExcess`	number	Line 60 (2026 draft).
`schedules.form5329.excessContributions.trumpAccountTax`	number	Line 61 (6%).
`schedules.form5329.excessContributions.trumpAccountEarningsTax`	number	Line 63 (100% of the distributed excess's earnings).
`schedules.form5329.excessContributions.excessContributionsTax`	number	Every 6% tax of the return (lines 17, 25, 33, 41, 49, 51, 61): in result.totalTax, not in Form 2210's tax.
`schedules.inheritedRmd`	object	With an inherited account (inheritedBalancePriorYearEnd): the beneficiary's rule and the year's required distribution.
`schedules.inheritedRmd.regime`	string	tenYearRule, tenYearRuleWithAnnualDistributions, lifeExpectancy, spouseLifeExpectancy, minorChildThenTenYearRule, fiveYearRule, decedentLifeExpectancy or ownAccount.
`schedules.inheritedRmd.secureAct`	boolean	true for a death after 2019 (the SECURE Act rules).
`schedules.inheritedRmd.diedOnOrAfterRbd`	boolean	true when the decedent died on or after the required beginning date (never for a Roth IRA).
`schedules.inheritedRmd.requiredBeginningDateYear`	integer\|null	April 1 of this year was the decedent's required beginning date; null for a Roth IRA, or when the 70½ rule leaves two years without a birth month.
`schedules.inheritedRmd.applicableAgeYear`	integer	The year the decedent reached (or would have reached) the applicable age (the earlier year when two are possible).
`schedules.inheritedRmd.firstRequiredYear`	integer\|null	The first year a distribution is required (under the 10-year or 5-year rule, the last year); null when none is (a Roth IRA the spouse treats as their own).
`schedules.inheritedRmd.finalYear`	integer\|null	The account must be empty by December 31 of this year: the deadline when deadline is true, else the year the life expectancy runs out; null for the spouse's own account.
`schedules.inheritedRmd.deadline`	boolean	true when finalYear is a deadline (the 10-year and 5-year rules, a minor child's).
`schedules.inheritedRmd.annualDistributions`	boolean	true when a distribution is required every year from firstRequiredYear.
`schedules.inheritedRmd.divisor`	number	The year's distribution period (0 = none).
`schedules.inheritedRmd.required`	number	The year's required distribution (the whole balance when entireBalance).
`schedules.inheritedRmd.entireBalance`	boolean	true when the whole account must come out this year.
`schedules.inheritedRmd.pastDeadline`	boolean	true when the tax year is after the deadline (the account should already be empty).
`schedules.inheritedRmd.yearOfDeathRmd`	number	In the year of death: the decedent's own RMD the beneficiary must still take.
`schedules.inheritedRmd.distribution`	number	inheritedDistribution as used.
`schedules.inheritedRmd.beneficiaryExceptionAmount`	number	The part of the distribution excepted from the 10% additional tax as a beneficiary's (Form 5329 line 2).
`schedules.inheritedRmd.shortfall`	number	The year's minimum less inheritedDistribution (with inheritedDistribution; not in the last year).
`schedules.inheritedRmd.excise`	number	The IRC 4974 excise on the shortfall (in schedules.form5329.missedRmdExcise and the total tax).
`schedules.rmd`	object	With iraBalancePriorYearEnd: the 2026 required minimum distribution.
`schedules.rmd.startAge`	integer	The SECURE 2.0 applicable age for the birth year.
`schedules.rmd.divisor`	number	The divisor (0 before the start age).
`schedules.rmd.jointLifeTable`	boolean	true when the Joint and Last Survivor Table applies.
`schedules.rmd.required`	number	The required minimum distribution.
`schedules.form2210`	object	With priorYearTax: Form 2210 (regular method) on this return's tax.
`schedules.form2210.tax`	number	The tax Form 2210 uses: result.incomeTax (with the NIIT) plus the additional tax on distributions; not the missed-RMD excise.
`schedules.form2210.requiredAnnualPayment`	number	Line 9.
`schedules.form2210.requiredInstallment`	number	Line 10, each installment.
`schedules.form2210.priorYearSafeHarbor`	boolean	true when the prior-year harbor sets the requirement.
`schedules.form2210.underThousandDollars`	boolean	true when the tax less withholding is under the §6654(e)(1) threshold: no penalty.
`schedules.form2210.noPriorYearLiability`	boolean	true when last year's full-year return showed no tax: no penalty.
`schedules.form2210.underpayment`	array	Line 17 per installment.
`schedules.form2210.penaltyByInstallment`	array	The penalty attributable to each installment.
`schedules.form2210.totalUnderpayment`	number	The sum of line 17.
`schedules.form2210.penalty`	number	Line 19.
`schedules.form2210.usesUnannouncedRate`	boolean	true when some accrual falls in a quarter whose rate is carried forward, not announced.
`schedules.form2210.method`	string	With an <item>ByPeriod field: annualized (Schedule AI's installments, a lower penalty) or regular; the penalty fields above are the method's.
`schedules.form2210.regularMethodPenalty`	number	The penalty by the regular installments (with an <item>ByPeriod field).
`schedules.form2210.withholdingAsWithheld`	boolean	true with withholdingByPeriod (box D).
`schedules.form2210.scheduleAI`	object	Schedule AI's columns (a)-(d), each an array of four.
`schedules.form2210.scheduleAI.annualizedTaxableIncome`	array	Line 13.
`schedules.form2210.scheduleAI.annualizedSelfEmploymentTax`	array	Line 15 (Part II line 36).
`schedules.form2210.scheduleAI.annualizedTax`	array	Line 19.
`schedules.form2210.scheduleAI.applicablePercentage`	array	Line 20: 0.225, 0.45, 0.675, 0.9.
`schedules.form2210.scheduleAI.annualizedInstallment`	array	Line 23.
`schedules.form2210.scheduleAI.regularInstallmentWithRecapture`	array	Line 26.
`schedules.form2210.scheduleAI.requiredInstallment`	array	Line 27 (Part III line 10).
`schedules.form2210.scheduleAI.underpayment`	array	The underpayment of each installment by this method.
`schedules.form2210.scheduleAI.penaltyByInstallment`	array	The penalty of each installment by this method.
`schedules.form2210.scheduleAI.penalty`	number	The penalty by this method.
`schedules.scheduleB`	object	Present when taxableInterest or ordinaryDividends is given.
`schedules.scheduleB.taxableInterest`	number	Line 2b as given.
`schedules.scheduleB.ordinaryDividends`	number	Line 3b as given.
`schedules.scheduleB.qualifiedDividends`	number	Line 3a as used.
`schedules.scheduleB.taxedAsOrdinaryIncome`	number	Interest plus the dividends that are not qualified.
`schedules.scheduleB.qdcgWorksheetLine25Reduction`	number	How much the worksheet's line 25 lowered the tax (0 when the worksheet tax was already the smaller).
`schedules.scheduleD`	object	Present when Schedule D has an allowed loss or a carryover in, or the request sent capitalLossRules: true; never with capitalLossRules: false.
`schedules.scheduleD.carryoverInShortTerm`	number	Schedule D line 6.
`schedules.scheduleD.carryoverInLongTerm`	number	Schedule D line 14.
`schedules.scheduleD.capitalLossDeduction`	number	Schedule D line 21 as a positive amount.
`schedules.scheduleD.carryoverOutShortTerm`	number	Next year's short-term carryover (worksheet line 8).
`schedules.scheduleD.carryoverOutLongTerm`	number	Next year's long-term carryover (worksheet line 13).
`schedules.form8960`	object	Present with interest, dividends, an allowed capital loss, a nonqualified annuity or a Form 8960 Part II deduction.
`schedules.form8960.netInvestmentIncome`	number	Form 8960 line 12: the NIIT base, line 8 less the Part II deductions (= line 8 without them).
`schedules.form8960.annuities`	number	Line 3: nonqualified annuities. Present, with the four below, only with a nonqualified annuity or a Part II deduction.
`schedules.form8960.totalInvestmentIncome`	number	Line 8: total investment income.
`schedules.form8960.investmentInterest`	number	Line 9a: investment interest deducted on Schedule A, after §68.
`schedules.form8960.stateIncomeTax`	number	Line 9b: the deducted state and local income tax times line 8 over AGI, after §68.
`schedules.form8960.deductions`	number	Line 11: lines 9a and 9b.
`schedules.scheduleDTaxWorksheet`	object	Present when capitalGainDistributions, rate28Gain or unrecapturedSection1250Gain was given (federal engine 2.0).
`schedules.scheduleDTaxWorksheet.capitalGainDistributions`	number	Schedule D line 13 as used.
`schedules.scheduleDTaxWorksheet.rate28Gain`	number	Schedule D line 18 (28% Rate Gain Worksheet line 7).
`schedules.scheduleDTaxWorksheet.unrecapturedSection1250Gain`	number	Schedule D line 19 (Unrecaptured Section 1250 Gain Worksheet line 18).
`schedules.scheduleDTaxWorksheet.worksheetUsed`	boolean	True when Form 1040 line 16 is the Schedule D Tax Worksheet's (line 18 or 19 above zero and Schedule D lines 15 and 16 both gains).
`schedules.scheduleDTaxWorksheet.taxedAt25`	number	Worksheet line 39: unrecaptured section 1250 gain taxed at 25% (0 when the worksheet was not used).
`schedules.scheduleDTaxWorksheet.taxedAt28`	number	Worksheet line 42: gain taxed at 28% (0 when the worksheet was not used).
`schedules.scheduleDTaxWorksheet.worksheetTax`	number	Worksheet line 47, Form 1040 line 16 (0 when the worksheet was not used).
`schedules.work`	object	Present when a work input was given (federal engine 2.0): wages, Schedule SE, Schedule 1 adjustments, Form 8959, Schedule 3 line 11 and Schedule 1-A tips and overtime.
`schedules.work.wages`	number	Form 1040 line 1a (= 1z).
`schedules.work.businessIncome`	number	Schedule 1 line 3.
`schedules.work.selfEmploymentTax`	number	Schedule 2 line 4 (both spouses).
`schedules.work.selfEmploymentTaxFiler`	number	The filer's Schedule SE line 12.
`schedules.work.selfEmploymentTaxSpouse`	number	The spouse's Schedule SE line 12.
`schedules.work.netEarningsFiler`	number	The filer's Schedule SE line 6 (0 under the floor).
`schedules.work.netEarningsSpouse`	number	The spouse's Schedule SE line 6.
`schedules.work.selfEmploymentTaxDeduction`	number	Schedule 1 line 15.
`schedules.work.sepDeduction`	number	Schedule 1 line 16.
`schedules.work.selfEmployedHealthInsurance`	number	Schedule 1 line 17 after the earned-income limit.
`schedules.work.adjustments`	number	Schedule 1 line 26 = Form 1040 line 10.
`schedules.work.additionalMedicareTaxWages`	number	Form 8959 line 7 (2026 draft: to Schedule 2 line 17b).
`schedules.work.additionalMedicareTaxSelfEmployment`	number	Form 8959 line 13 (2026 draft line 18: to Schedule 2 line 11).
`schedules.work.additionalMedicareTax`	number	Form 8959 line 18 (TY2025: Schedule 2 line 11).
`schedules.work.additionalMedicareTaxWithheld`	number	Form 8959 line 24 (withholding, Form 1040 line 25c; not part of the total tax).
`schedules.work.excessSocialSecurityWithheld`	number	Schedule 3 line 11 (a payment; not part of the total tax).
`schedules.work.tipsDeduction`	number	Schedule 1-A line 13 (2026 draft 15): the employee tips plus the business tips after section 224(c), at most $25,000, less the MAGI reduction.
`schedules.work.tipsTradeOrBusiness`	number	Schedule 1-A 2025 line 5 (2026 draft line 7): the business tips after section 224(c), each person's the smaller of the tips and the business's net profit (not below 0). Present only when selfEmployedQualifiedTips or spouseSelfEmployedQualifiedTips is sent (federal engine 2.3.2).
`schedules.work.overtimeDeduction`	number	Schedule 1-A line 21 (2026 draft 27).
`schedules.qbi`	object	Present when selfEmploymentIncome (either spouse's) is not zero.
`schedules.qbi.form`	string	8995 (at or below the threshold) or 8995-A.
`schedules.qbi.qualifiedBusinessIncome`	number	The total qualified business income (8995 line 2); negative = a loss.
`schedules.qbi.taxableIncomeBeforeDeduction`	number	Form 8995 line 11 / 8995-A line 20.
`schedules.qbi.deduction`	number	Form 1040 line 13a (2026 draft 13b).
`schedules.qbi.lossCarryforward`	number	The qualified business loss carried to next year (not read back as an input).
`schedules.foreignTaxCredit`	object	Present when foreignTaxPaid was given.
`schedules.foreignTaxCredit.method`	string	election (section 904(j)) or form1116.
`schedules.foreignTaxCredit.credit`	number	Schedule 3 line 1 (Form 1040 line 20).
`schedules.foreignTaxCredit.limit`	number	Form 1116 line 21 (0 on the election).
`schedules.foreignTaxCredit.carryoverOut`	number	Form 1116 line 14 less line 24: unused foreign tax (not read back).
`schedules.foreignTaxCredit.qualifiedDividendAdjustment`	boolean	The rate-differential adjustments of lines 1a and 18 applied.
`schedules.amt`	object	Present when the AMT applies, an AMT input was given, or foreignTaxPaid was given.
`schedules.amt.alternativeMinimumTaxableIncome`	number	Form 6251 line 4.
`schedules.amt.exemption`	number	Line 5.
`schedules.amt.taxableExcess`	number	Line 6.
`schedules.amt.tentativeMinimumTaxBeforeCredit`	number	Line 7 (Part III line 40 when it applies).
`schedules.amt.amtForeignTaxCredit`	number	Line 8.
`schedules.amt.tentativeMinimumTax`	number	Line 9.
`schedules.amt.regularTax`	number	Line 10 (Form 1040 line 16 less Schedule 3 line 1).
`schedules.amt.amt`	number	Line 11 = Schedule 2 line 2 = Form 1040 line 17 (part of totalTax).
`schedules.amt.partIII`	boolean	Line 7 came from Part III.
`result.capitalGainsTaxExcludingNiit`	number	capitalGainsTax less the NIIT: the preferential-rate tax of the Qualified Dividends and Capital Gain Tax Worksheet (after its line 25 cap), the part of line 16 above ordinaryTax. Added 2026-09-28 (additive).
`formYear`	integer	2025: the form edition the line ids and lineNumber follow (the final 2025 forms; the 2026 forms are IRS drafts). Added 2026-09-28 (additive).
`lines[].lineNumberDraft2026`	string	The same line on the IRS early-release draft of the 2026 form (subject to change); "" when it is not a form line. Added 2026-09-28 (additive).
`rulesYear`	integer	With projection: 2026, the year whose rules are projected.
`projectedYear`	integer	With projection: projection.year.
`projected`	boolean	With projection: true when projection.year is after 2026.
`taxTable`	boolean	With projection: whether line 16 used the Tax Table (false by default for a later year).
`projection`	object	With projection: how the return's amounts were projected.
`projection.rulesYear`	integer	2026.
`projection.projectedYear`	integer	The projected tax year.
`projection.cpiFactor`	number	The cumulative CPI factor from 2026 (from inflation, or as given).
`projection.inflation`	number	The annual inflation given, when given.
`projection.awiFactor`	number	The wage-index factor used (the CPI factor unless given).
`projection.awiFactorFrom`	string	"awiFactor" when given, else "cpiFactor".
`projection.indexing`	string	"law" or "inflation".
`projection.docs`	string	The indexing page.
`projection.parameters`	array	Every registry amount the return reads for its filing status.
`projection.parameters[].parameter`	string	The amount's id in research/data/federal-tax-indexing.json.
`projection.parameters[].rule`	string	Its rule.
`projection.parameters[].field`	string	The engine symbol that carries it.
`projection.parameters[].method`	string	fixed, cpi, awi, scheduled, derived, unknown; "inflation" for an amount indexing "inflation" scaled.
`projection.parameters[].lawMethod`	string	Indexing "inflation": how the law would move it.
`projection.parameters[].rulesYearValue`	number	The 2026 amount.
`projection.parameters[].projectedValue`	number	The amount in the projected year.
`projection.parameters[].multiplier`	number	Indexing "inflation": the factor it was multiplied by.
`projection.parameters[].baseYear`	integer	An indexed amount: the statute's base year.
`projection.parameters[].baseAmount`	number	An indexed amount: the statute's base-year amount.
`projection.parameters[].derivedFrom`	string	A derived amount: the amount it is defined from.
`projection.parameters[].times`	number	A derived amount: the multiple.
`projection.parameters[].scheduleYear`	integer	A scheduled amount: the scheduled year that applies (null: the 2026 amount).
`projection.rules`	object	The rules those amounts belong to: method and rounding; with includeSources (the default) also the index, the statute, the statement and the official sources.
`projection.notApplied`	array	What the projection does not do.
`schedules.rental`	object	Present with a rental input (federal engine 2.1): Schedule E Part I through Form 8582.
`schedules.rental.netIncome`	number	rentalNetIncome as given.
`schedules.rental.priorYearUnallowedLoss`	number	rentalPriorYearUnallowedLoss as given.
`schedules.rental.activeParticipation`	boolean	The participation the return used (absent = true).
`schedules.rental.realEstateProfessional`	boolean	realEstateProfessional as given.
`schedules.rental.combinedIncomeOrLoss`	number	Form 8582 line 1d (line 2d without active participation) = line 3.
`schedules.rental.modifiedAgi`	number	Form 8582 line 6 (0 when Part II is not figured).
`schedules.rental.specialAllowanceLimit`	number	Form 8582 line 8.
`schedules.rental.specialAllowance`	number	Form 8582 line 9.
`schedules.rental.lossesAllowed`	number	Form 8582 line 11 (prior years' losses included).
`schedules.rental.scheduleEIncome`	number	Schedule E line 26 = Schedule 1 line 5 = Form 8960 line 4a.
`schedules.rental.unallowedLossCarryforward`	number	The unallowed loss carried to the next year.
`schedules.credits`	object	Present when a credit input was given or a credit applies (federal engine 2.1): Form 1040 lines 18 to 22, 27a and 28.
`schedules.credits.taxBeforeCredits`	number	Form 1040 line 18 (line 16 + line 17).
`schedules.credits.foreignTaxCredit`	number	Schedule 3 line 1.
`schedules.credits.elderlyOrDisabledCredit`	number	Schedule R line 22 = Schedule 3 line 6d.
`schedules.credits.elderlyOrDisabledCreditBeforeLimit`	number	Schedule R line 20.
`schedules.credits.saversCredit`	number	Form 8880 line 12 = Schedule 3 line 4.
`schedules.credits.saversCreditRate`	number	Form 8880 line 9.
`schedules.credits.saversCreditBeforeLimit`	number	Form 8880 line 10.
`schedules.credits.childTaxCreditBeforeLimit`	number	Schedule 8812 line 12.
`schedules.credits.childTaxCredit`	number	Schedule 8812 line 14 = Form 1040 line 19.
`schedules.credits.additionalChildTaxCredit`	number	Schedule 8812 line 27 = Form 1040 line 28 (refundable).
`schedules.credits.earnedIncome`	number	The earned income of the EIC and Schedule 8812 line 18a.
`schedules.credits.eitcInvestmentIncome`	number	The EIC investment income (Pub 596 Worksheet 1).
`schedules.credits.earnedIncomeCredit`	number	Form 1040 line 27a (refundable).
`schedules.credits.nonrefundableCredits`	number	Form 1040 line 21.
`schedules.credits.taxAfterNonrefundableCredits`	number	Form 1040 line 22.
`schedules.credits.refundableCredits`	number	Lines 27a + 28: payments, not part of totalTax.
`schedules.credits.totalTaxLessRefundableCredits`	number	totalTax less refundableCredits (negative: a refund beyond the tax).
`schedules.premiumTaxCredit`	object	Form 8962, with a marketplace input.
`schedules.premiumTaxCredit.taxFamilySize`	number	Line 1.
`schedules.premiumTaxCredit.modifiedAgi`	number	Line 2a: AGI + tax-exempt interest + the social security not included in income.
`schedules.premiumTaxCredit.dependentsModifiedAgi`	number	Line 2b.
`schedules.premiumTaxCredit.householdIncome`	number	Line 3 (not below 0).
`schedules.premiumTaxCredit.povertyLine`	number	Line 4 (the 2025 HHS guidelines for 2026 coverage).
`schedules.premiumTaxCredit.povertyLinePercent`	number	Line 5: a whole percentage, decimals dropped; 401 above 400%.
`schedules.premiumTaxCredit.applicableTaxpayer`	boolean	An applicable taxpayer (section 36B(c)(1)); false = no credit, every advance payment repaid.
`schedules.premiumTaxCredit.applicableFigure`	number	Line 7 (0 when not an applicable taxpayer).
`schedules.premiumTaxCredit.annualContribution`	number	Line 8a.
`schedules.premiumTaxCredit.monthlyContribution`	number	Line 8b.
`schedules.premiumTaxCredit.annualCalculation`	boolean	true = line 11 (12 equal months), false = lines 12-23.
`schedules.premiumTaxCredit.annualTotals`	object	Line 11 columns (a)-(f), with the annual calculation.
`schedules.premiumTaxCredit.annualTotals.premium`	number	Column (a).
`schedules.premiumTaxCredit.annualTotals.slcspPremium`	number	Column (b).
`schedules.premiumTaxCredit.annualTotals.contribution`	number	Column (c): line 8a.
`schedules.premiumTaxCredit.annualTotals.maximumPremiumAssistance`	number	Column (d): (b) - (c), not below 0.
`schedules.premiumTaxCredit.annualTotals.premiumTaxCredit`	number	Column (e): the smaller of (a) and (d).
`schedules.premiumTaxCredit.annualTotals.advancePayments`	number	Column (f).
`schedules.premiumTaxCredit.months`	array	Lines 12-23 (January first), with the monthly calculation: each {month, premium, slcspPremium, contribution, maximumPremiumAssistance, premiumTaxCredit, advancePayments}.
`schedules.premiumTaxCredit.premiumTaxCredit`	number	Line 24: the credit.
`schedules.premiumTaxCredit.advancePayments`	number	Line 25.
`schedules.premiumTaxCredit.netPremiumTaxCredit`	number	Line 26 -> Schedule 3 line 9: a payment, not part of totalTax.
`schedules.premiumTaxCredit.excessAdvancePayments`	number	Line 27.
`schedules.premiumTaxCredit.repaymentLimitation`	null	Line 28: always null; there is no repayment limitation from 2026 (section 36B(f)(2)(B) struck by P.L. 119-21 section 71305).
`schedules.premiumTaxCredit.excessAdvancePaymentRepayment`	number	Line 29 -> Schedule 2 line 1a: in totalTax.
`schedules.scheduleE`	object	Schedule E Parts II-III and Form 8582 with the K-1 classes, with a K-1 input.
`schedules.scheduleE.otherPassiveActivities`	number	Form 8582 line 2d.
`schedules.scheduleE.rentalRealEstateActive`	number	Form 8582 line 1d.
`schedules.scheduleE.combinedIncomeOrLoss`	number	Form 8582 line 3.
`schedules.scheduleE.k1PassiveResult`	number	The K-1 passive amount after Form 8582 (Schedule E columns (h) - (g)).
`schedules.scheduleE.k1PassiveUnallowedLossCarryforward`	number	Its unallowed loss carried to next year.
`schedules.scheduleE.estateTrustPassiveResult`	number	The passive estate or trust amount after Form 8582.
`schedules.scheduleE.estateTrustUnallowedLossCarryforward`	number	Its unallowed loss carried to next year.
`schedules.scheduleE.partnershipsAndSCorporations`	number	Schedule E line 32.
`schedules.scheduleE.estatesAndTrusts`	number	Schedule E line 37.
`schedules.scheduleE.rentalRealEstate`	number	Schedule E line 26.
`schedules.scheduleE.scheduleETotal`	number	Schedule E line 41 -> Schedule 1 line 5.
`schedules.scheduleE.niitNonpassiveAdjustment`	number	Form 8960 line 4b (the nonpassive, non-trading K-1 amount, negated).

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": "2026-10-12"
      },
      {
        "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": "2026-10-12"
      },
      {
        "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": "2026-10-12"
      },
      {
        "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": "2026-10-12"
      },
      {
        "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": "2026-10-12"
      },
      {
        "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": "2026-10-12"
      }
    ]
  },
  "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.
`{1} must be an array of at most {2} objects {year, taxable, nontaxable}: year a whole number {3} to {4}, the amounts dollars 0 or more (nontaxable may be left out)`	rothConversions is not a list of conversions.
`{1} must be an array of up to 4 dates "YYYY-MM-DD" from 2026-01-01 to 2028-12-31 (null = paid on the installment's due date)`	estimatedPaymentDates holds something that is not such a date.
`blindCount 2 needs filingStatus mfj (a spouse's §63(f) amount for blindness is claimed on a joint return)`	blindCount 2 on another status.
`mfsSpouseItemizes applies only to filingStatus mfs (§63(c)(6)(A): a separate filer whose spouse itemizes has no standard deduction)`	mfsSpouseItemizes true on another status.
`{1} is part of iraDistributions and cannot exceed it`	employerPlanDistribution or seppDistribution above iraDistributions.
`employerPlanDistribution and seppDistribution overlap (together above iraDistributions): seppDistribution is the IRA part; periodic payments from an employer plan (§72(t)(3)(B)) are not modelled`	employerPlanDistribution + seppDistribution above iraDistributions (beyond the rounding of a sum of cents).
`{1} must be one of: {2}`	A typed request (built without the JSON door) whose enum value is not one of the field's values; a JSON request gets "must be a string, one of".
`charityCashDaf is part of charityCash and cannot exceed it`	charityCashDaf above charityCash.
`separationYearAge cannot exceed age (it is the age reached in the year the filer left the employer)`	separationYearAge above age.
`beneficiarySpouseAge needs spouseSoleBeneficiary true (it only picks the RMD table)`	beneficiarySpouseAge without spouseSoleBeneficiary.
`spouseSoleBeneficiary needs iraBalancePriorYearEnd (it picks the table the RMD is figured with)`	spouseSoleBeneficiary without a balance.
`spouseSoleBeneficiary cannot apply to a qualifying surviving spouse (there is no spouse)`	spouseSoleBeneficiary with filingStatus qss.
`beneficiarySpouseAge is for a spouse who is not on the return: on a joint return the RMD reads spouseAge`	beneficiarySpouseAge on a joint return.
`spouseSoleBeneficiary needs beneficiarySpouseAge (the spouse's age reached in 2026) unless filingStatus is mfj`	spouseSoleBeneficiary on a non-joint return without beneficiarySpouseAge.
`{1} needs priorYearTax (Form 2210 runs only with last year's tax)`	A Form 2210 field without priorYearTax.
`qualifiedDividends is part of ordinaryDividends (Form 1040 line 3a is included in line 3b) and cannot exceed it`	qualifiedDividends > ordinaryDividends.
`a capital-loss carryover needs capitalLossRules (it was false)`	A carryover with capitalLossRules false (the opt-out).
`birthDay needs birthMonth (the day of the month the filer was born)`	birthDay without birthMonth.
`birthDay {1} is not a day of month {2}`	birthDay beyond the month's last day (February: 29).
`spouseBirthMonth and spouseBirthDay apply only to filingStatus mfj (the spouse's §63(f) aged amount and senior deduction are claimed on a joint return)`	spouseBirthMonth or spouseBirthDay on another status.
`spouseBirthDay needs spouseBirthMonth`	spouseBirthDay without spouseBirthMonth.
`spouseBirthDay {1} is not a day of month {2}`	spouseBirthDay beyond the month's last day.
`governmental457bDistribution is part of employerPlanDistribution (a governmental 457(b) plan is an employer plan) and cannot exceed it`	governmental457bDistribution above employerPlanDistribution.
`beneficiaryDistribution, employerPlanDistribution and seppDistribution are separate parts of iraDistributions (together above it): an inherited account's distributions go in beneficiaryDistribution only`	beneficiaryDistribution + employerPlanDistribution + seppDistribution above iraDistributions (beyond the rounding of a sum of cents), beneficiaryDistribution above 0.
`beneficiaryDistribution with iraBasis is not modelled: the decedent's basis in an inherited IRA is figured on its own Form 8606, apart from the beneficiary's own IRAs`	beneficiaryDistribution above 0 with iraBasis above 0.
`projection must be an object such as {"year": 2040, "inflation": 0.025} (the tax year to estimate and the inflation to assume)`	projection is not an object.
`projection.{1} is not a projection field — allowed: year, inflation, cpiFactor, awiFactor, indexing`	A key inside projection that is not one of its fields.
`projection has a field given more than once (as two spellings or two cases)`	A projection field sent twice.
`projection.year is required: a whole number, the tax year to estimate (2026 to 2100)`	projection.year missing, not a whole number, or outside 2026-2100.
`projection needs exactly one of inflation (the annual CPI assumption, e.g. 0.025) or cpiFactor (your own cumulative CPI factor from 2026 to projection.year)`	Neither or both of inflation and cpiFactor.
`projection.{1} must be a number`	inflation, cpiFactor or awiFactor not a number.
`projection.indexing must be "law" (the default: each federal amount the way its statute moves it) or "inflation" (the amounts QuantCalc's planner scaled before federal engine 2.0 rise with inflation)`	indexing not law or inflation.
`projection.year must be a whole number from 2026 (the rules year) to 2100`	A typed caller's projection.year out of range.
`projection needs exactly one of inflation or cpiFactor, and indexing "law" or "inflation"`	A typed caller's projection flags or indexing invalid.
`projection.inflation must be an annual rate between -0.10 and 0.25 (0.025 is 2.5 percent a year)`	inflation out of range.
`projection.cpiFactor must be a number between 0.01 and 100 (the cumulative CPI factor from 2026 to projection.year, e.g. 1.44)`	cpiFactor out of range.
`projection.cpiFactor must be 1 when projection.year is 2026 (the rules year itself)`	cpiFactor other than 1 for 2026.
`projection.awiFactor must be a number between 0.01 and 100 (the national average wage index factor from 2026 to projection.year; absent = the CPI factor)`	awiFactor out of range.
`projection.awiFactor must be 1 when projection.year is 2026 (the rules year itself)`	awiFactor other than 1 for 2026.
`priorYearTax (Form 2210) cannot be combined with a projection past 2026: the installment due dates and the underpayment interest rates are 2026's; leave the Form 2210 fields out, or leave projection out`	priorYearTax with a projection year after 2026.
`projection refused: taxTable true needs the Tax Table's $100,000 ceiling after 2026, which no official source establishes; send taxTable false (the rate schedules), indexing "inflation" (it holds it), or no projection`	taxTable true, indexing law, projection year after 2026.
`{1} needs rentalNetIncome or rentalPriorYearUnallowedLoss (it describes the rental real estate)`	rentalActiveParticipation or realEstateProfessional without a rental amount.
`realEstateProfessional asserts material participation in the rentals, which includes active participation: rentalActiveParticipation cannot be false with it`	realEstateProfessional true with rentalActiveParticipation false.
`{1} applies only to filingStatus mfj (the spouse's own amount on a joint return)`	A spouse credit field on a status other than mfj.
`eitcSeparatedSpouse applies only to filingStatus mfs (IRC 32(d)(2): a married filer filing separately who lived apart from the spouse)`	eitcSeparatedSpouse on a status other than mfs.
`{1} is for a person under 65 at the end of the year (Schedule R line 11); at 65 the credit for the elderly applies without it`	taxableDisabilityIncome (or the spouse's) for a person 65 or older.
`{1} is required with an inherited account ({2})`	An inherited field without inheritedBalancePriorYearEnd, inheritedOwnerBirthYear, inheritedOwnerDeathYear or inheritedBeneficiaryType.
`inheritedOwnerDeathYear {1} is after the tax year {2} (the account is not inherited yet)`	A death after the tax year.
`inheritedOwnerBirthYear is after inheritedOwnerDeathYear`	The decedent's birth year after the death year.
`inheritedBeneficiaryBirthYear is after the tax year`	The beneficiary's birth year after the tax year.
`inheritedOwnerDistributedInDeathYear applies only when the decedent died in the tax year ({1}): it reduces the decedent's own RMD for the year of death`	inheritedOwnerDistributedInDeathYear with a death in another year.
`inheritedShortfallCorrected needs inheritedDistribution (the shortfall is the minimum less what was distributed)`	inheritedShortfallCorrected without inheritedDistribution.
`inheritedDistribution with iraBasis is not modelled: the decedent's basis in an inherited IRA is figured on its own Form 8606, apart from the beneficiary's own IRAs`	inheritedDistribution with iraBasis.
`inheritedOwnerDiedOnOrAfterRbd does not apply to a Roth IRA: its owner has no required beginning date (IRC 408A(c)(4)), so every death is before it`	inheritedOwnerDiedOnOrAfterRbd with inheritedAccountType roth.
`inheritedOwnerDiedOnOrAfterRbd {1} contradicts the dates: a decedent born in {2} who died in {3} died {4} the required beginning date (April 1 of the year after the year they reached the applicable age)`	The stated side of the required beginning date against what the dates decide.
`inheritedOwnerDiedOnOrAfterRbd is needed: the decedent died in {1}, the year of the required beginning date (April 1, {2}), so the date of death decides`	A death in the year of the required beginning date without inheritedOwnerDiedOnOrAfterRbd.
`inheritedOwnerDiedOnOrAfterRbd (or inheritedOwnerBirthMonth) is needed: born in {1}, the decedent's required beginning date was in {2} or {3}`	The 70½ rule without a birth month, a death in either year the date can fall in.
`inheritedElection {1} is not open here: tenYearRule is an eligible designated beneficiary's choice when the decedent died after 2019 and before the required beginning date; treatAsOwn is the surviving spouse's`	An election the beneficiary cannot make.
`inheritedBeneficiaryType minorChild needs a child under 21 at the death (26 CFR 1.401(a)(9)-4(e)(3)); a child who reached 21 in or before the year of death is a designated beneficiary (or disabled / chronicallyIll)`	minorChild with a beneficiary 21 or older in the year of death.
`inheritedBeneficiaryType notMoreThan10YearsYounger needs a beneficiary born no more than 10 years after the decedent`	notMoreThan10YearsYounger with a beneficiary born more than 10 years after the decedent.
`inheritedBeneficiaryBirthYear is after the year after the death: a beneficiary is born by then`	A beneficiary born more than a year after the death.
`{1} must add up to {2} for the year ({3}; the periods add up to {4}): the amounts received in Jan-Mar, Apr-May, Jun-Aug and Sep-Dec`	An <item>ByPeriod whose amounts do not add up to the item.
`{1} needs priorYearTax (the periods are Form 2210's: it runs only with last year's tax)`	An <item>ByPeriod field or withholdingByPeriod without priorYearTax.
`withholdingByPeriod must add up to withholding (the federal tax withheld in the year)`	withholdingByPeriod and withholding that differ.
`{1} must be an array of up to 4 amounts (dollars{2}), one per installment`	A list field that is not up to four amounts in its range ({2}: ", 0 or more" for an amount that cannot be negative).
`%s needs marketplacePremiums (Form 1095-A column A: it describes the marketplace coverage of Form 8962)`	A Form 8962 field is sent without marketplacePremiums.
`marketplacePremiums needs marketplaceSlcspPremiums (Form 1095-A column B, the applicable second lowest cost silver plan premium of each month)`	marketplacePremiums without marketplaceSlcspPremiums.
`ptcMfsException applies only to filingStatus mfs (26 CFR 1.36B-2(b)(2): a married taxpayer filing separately who is a victim of domestic abuse or spousal abandonment)`	ptcMfsException on another filing status.
`ptcEstimatedIncomeException needs advance payments (26 CFR 1.36B-2(b)(6): it applies when the Exchange estimated household income of at least 100% and advance credit payments were made): give marketplaceAdvancePayments`	ptcEstimatedIncomeException without advance payments.
`seHealthInsurance with the premium tax credit is not modelled: the deduction and the credit depend on each other (IRC 162(l), 36B; Rev. Proc. 2014-41's iterative or simplified calculation)`	seHealthInsurance with marketplacePremiums.
`the premium tax credit is figured for 2026 only: a later year's poverty guidelines and applicable percentages are not published (projection.year %d)`	marketplacePremiums with a later projection year.
`%s must be an array of up to 12 monthly amounts (dollars, 0 or more; null = none), January first, as Form 1095-A lines 21-32 report them`	A monthly Form 1095-A field is not such an array.
`%s needs %s`	A K-1 row is sent without the row it describes.
`estateTrustPassive needs estateTrustIncome or estateTrustPriorYearUnallowedLoss`	estateTrustPassive alone.
`spousePartnershipSeEarnings applies only to filingStatus mfj (the spouse's own Schedule SE)`	spousePartnershipSeEarnings on another status.
`partnershipSeEarnings needs the partnership income it comes from (k1NonpassiveIncome or k1PassiveIncome): box 14 code A is Schedule SE's, the income itself is Schedule E's`	partnershipSeEarnings without K-1 income.
`the trade or business losses (%.2f) exceed the excess business loss threshold (%.0f): the section 461(l) limitation (Form 461) is not modelled`	Schedule C and Schedule E Parts II-III, net, lose more than $256,000 ($512,000 joint).
`%s needs nonqualifiedAnnuity (it is a part of that annuity's taxable amount)`	A §72(q) exception without nonqualifiedAnnuity.
`nonqualifiedAnnuitySepp, nonqualifiedAnnuityDeath and nonqualifiedAnnuityOtherException are parts of nonqualifiedAnnuity and cannot add up to more than it`	The annuity's exceptions add up to more than the annuity.
`%s applies only to filingStatus mfj (the spouse's own Form 5329)`	A spouse's Form 5329 row on another status (a QSS return included).
`%s is a part of %s (the excess withdrawn in time) and cannot exceed it`	A traditional IRA, Roth IRA or HSA corrective withdrawal over the contributions.
`%s needs %s or %s (the limit the contributions are measured against)`	hsaContributions (or the spouse's) without hsaCoverage or hsaLimit.
`%s is a part of %s and cannot exceed it`	A Coverdell, Archer MSA or ABLE corrective withdrawal over the contributions, or trumpAccountExcessDistributed over trumpAccountExcess.
`trumpAccountExcessEarnings needs trumpAccountExcessDistributed (Form 5329 Part XI: the earnings of a distributed excess)`	Earnings of a distributed excess without a distribution.
`the Trump account rows are the account beneficiary's before the year they turn 18 (Form 5329 Part X, section 530A(h)(5)); from then on the account is a traditional IRA (traditionalIraContributions)`	trumpAccountExcess or trumpAccountExcessEarnings with age 18 or more.
`archerMsaContributions needs archerMsaLimit (Form 8853's limit: the smaller of line 3 or line 4)`	Archer MSA contributions without their limit.
`the Form 5329 excess-contribution rows are figured for 2026 only: the contribution limits of a later year are not modelled (projection.year %d)`	A Form 5329 Parts III-XI row with a projected year.
`{1} needs {2} (the tips are part of that business's income)`	selfEmployedQualifiedTips without selfEmploymentIncome (or the spouse's).
`qualifiedTips are the tips received as an employee, part of the wages, and cannot exceed them; tips received in your own business go in selfEmployedQualifiedTips (spouseSelfEmployedQualifiedTips), limited to its net profit (IRC 224(c))`	qualifiedTips above wages + spouseWages (federal engine 2.3.2).
`qualifiedOvertime is part of the wages and self-employment income and cannot exceed them`	qualifiedOvertime above the wages plus the positive self-employment income.

A later tax year: projection

projection asks for a tax year after 2026: {"year": 2040, "inflation": 0.025} (the factor is (1 + inflation) to the power of the years since 2026) or {"year": 2040, "cpiFactor": 1.41} (your own cumulative factor), with awiFactor for the wage-indexed amounts (absent: the CPI factor) and indexing: "law", the default, moves each amount the way its statute does (every amount and its rule); "inflation" is the planner's convention before federal engine 2.0, the bracket edges, the standard deduction and its age-65 and blindness amounts multiplied by the factor, unrounded. The ages in the request are the ages reached in that year. A later year has no published Tax Table, so without taxTable line 16 uses the rate schedules (taxTable in the response says which ran); taxTable: true with "law" is refused, because the table's ceiling after 2026 is not established by an official source. Form 2210 (priorYearTax) is refused with a later year: its due dates and interest rates are 2026's.

The response keeps taxYear 2026 (the year of the rules) and adds rulesYear, projectedYear, projected, taxTable and a projection block: every amount the return reads for its filing status with its 2026 and projected values, how it moved (its base year, base amount and index ratio; the amount it is derived from; its scheduled year), the rules with their statutes and sources (left out with includeSources: false), and what the projection does not do. The same projection prices the federal side of computeFederal with a projection on the state API.

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 $6,287: AGI $124,000, taxable income $76,500, income tax $6,287. Engine version 2.3.2.

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 (the senior deduction, tips and overtime)	$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	$6,287
`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	$6,287

The complete response

{
  "engineVersion": "2.3.2",
  "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": 6287,
    "capitalGainsTax": 0,
    "niit": 0,
    "capitalGainsTaxExcludingNiit": 0,
    "incomeTax": 6287,
    "incomeTaxExcludingNiit": 6287,
    "earlyWithdrawalTax": 0,
    "totalTax": 6287
  },
  "formYear": 2025,
  "lines": [
    {
      "line": "1040.2a",
      "form": "Form 1040",
      "lineNumber": "2a",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "43",
      "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",
      "lineNumberDraft2026": "13a",
      "label": "Additional deductions from Schedule 1-A, line 38 (the senior deduction, tips and overtime)",
      "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",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "16",
      "label": "Tax",
      "rule": "irc_3_tax_table",
      "value": 6287,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_3_tax_table"
    },
    {
      "line": "1040s2.8",
      "form": "Schedule 2",
      "lineNumber": "8",
      "lineNumberDraft2026": "5 (§72(t), §72(q), Form 5329 Part XI); 18 (the §4974 and §4973 excises)",
      "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",
      "lineNumberDraft2026": "6",
      "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",
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      "rule": "sched2_other_taxes",
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      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#sched2_other_taxes"
    },
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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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "rule": "age65_day_before",
          "url": "https://www.irs.gov/pub/irs-pdf/p554.pdf",
          "title": "Publication 554 (2025), Tax Guide for Seniors",
          "publisher": "Internal Revenue Service",
          "kind": "guidance",
          "official": true,
          "quote": "You are considered age 65 on the day before",
          "checked": "2026-10-12"
        },
        {
          "rule": "age65_day_before",
          "url": "https://www.irs.gov/pub/irs-pdf/i1040gi.pdf",
          "title": "Instructions for Form 1040 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "If you were born on January 1, 1961, you are considered to be age 65 at the end of 2025",
          "checked": "2026-10-12"
        },
        {
          "rule": "age65_day_before",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
          "title": "Schedule 1-A (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "were born before January 2, 1961",
          "checked": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "rule": "age65_day_before",
          "url": "https://www.irs.gov/pub/irs-pdf/p554.pdf",
          "title": "Publication 554 (2025), Tax Guide for Seniors",
          "publisher": "Internal Revenue Service",
          "kind": "guidance",
          "official": true,
          "quote": "You are considered age 65 on the day before",
          "checked": "2026-10-12"
        },
        {
          "rule": "age65_day_before",
          "url": "https://www.irs.gov/pub/irs-pdf/i1040gi.pdf",
          "title": "Instructions for Form 1040 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "If you were born on January 1, 1961, you are considered to be age 65 at the end of 2025",
          "checked": "2026-10-12"
        },
        {
          "rule": "age65_day_before",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
          "title": "Schedule 1-A (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "were born before January 2, 1961",
          "checked": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "irc_3_tax_table": [
        {
          "rule": "tax_table",
          "url": "https://www.law.cornell.edu/uscode/text/26/3",
          "title": "26 U.S. Code § 3",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "In lieu of the tax imposed by section 1, there is hereby imposed for each taxable year on the taxable income of every individual",
          "checked": "2026-10-12"
        },
        {
          "rule": "tax_table",
          "url": "https://www.irs.gov/pub/irs-pdf/i1040gi.pdf",
          "title": "Instructions for Form 1040 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "If your taxable income is less than $100,000, you must use the Tax Table",
          "checked": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "rule": "niit_nii",
          "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": "gross income from interest, dividends, annuities, royalties, and rents",
          "checked": "2026-10-12"
        },
        {
          "rule": "niit_nii",
          "url": "https://www.irs.gov/pub/irs-pdf/i8960.pdf",
          "title": "Instructions for Form 8960 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Form 1040 or 1040-SR, line 7a",
          "checked": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ]
    },
    "unsourced": [],
    "notModeled": [
      "Wages and self-employment beyond the W-2 and Schedule C amounts the API takes: farm income and the optional methods of Schedule SE, church employee income, railroad retirement (RRTA) compensation, unreported tips (Form 4137) and uncollected FICA (Form 8919), statutory employees; the QBI deduction's REIT dividends, publicly traded partnership income, qualified business loss carryforwards in and the agricultural cooperative (patron) reduction; every business is taken as one the filer materially participates in",
      "Form 4952 investment-interest elections (the Schedule D Tax Worksheet lines 3 to 5 and 8, and the Qualified Dividends and Capital Gain Tax Worksheet's line 3); qualified dividends are taken to meet the holding-period test (more than 60 days in the 121-day period around the ex-dividend date, IRS Pub 550)",
      "Credits other than the foreign tax credit, the credit for the elderly or disabled, the saver's credit, the child tax credit and credit for other dependents and the earned income credit: child and dependent care, education, energy and vehicle credits, the adoption credit, the general business credit, the prior-year minimum tax credit (Form 8801); the dependency, relationship, residency, identification-number and student tests of the credits are the caller's assertion; the EIC of a filer with foreign earned income, the Schedule 8812 Puerto Rico rules and nontaxable combat pay",
      "Foreign tax credit and AMT limits: foreign income other than passive fund income (the general, section 901(j), treaty and lump-sum categories, foreign 25%/28% gains, Form 2555), interest expense apportionment (Form 1116 lines 4a-4b), foreign tax reductions and the high-tax kickout (lines 12-13), the carryback and reading back a carryover out, the AMT refiguring of capital gains and of Form 4952 (lines 2c and Part III) and the Form 6251 adjustments beyond private-activity-bond interest, incentive stock options and the caller's disposition and other adjustments",
      "Adjustments to income (Schedule 1 Part II) other than the deductible part of self-employment tax, the self-employed retirement plan deduction and the self-employed health insurance deduction (lines 15-17); the Schedule 1-A car-loan interest deduction; the tips and overtime deductions' valid-SSN and qualifying-occupation conditions are the caller's assertion",
      "Private-foundation gift limits (and their carryover classes), the 0.5% floor on carryovers into 2026 and later as the IRS may read it (the engine applies it to the total, carryovers included), non-cash gifts other than long-term capital-gain property (ordinary-income property and the §170(e) reduction), and the §163(h)(3) mortgage-debt limit (mortgage interest is taken as a deductible amount); casualty and theft losses (Schedule A line 15, Form 4684); other itemized deductions (line 16) are taken as already limited (gambling losses up to winnings)",
      "The calculation of substantially equal periodic payments (the installment is an input), the other §72(t)(2) exceptions (first home, medical, birth or adoption, emergency, domestic abuse, terminal illness), the further Form 5329 exceptions (a qualified domestic relations order, health insurance while unemployed, higher education, an IRS levy, reservists, ESOP dividends, federal phased retirement, §414(w) and corrective distributions), the 25-years-of-service alternative to separation at 50, the 25% rate on a SIMPLE IRA distribution in its first 2 years (the engine uses 10%), and first-home or death Roth distributions",
      "The §4974(d) reasonable-cause waiver of the missed-RMD excise and the still-working exception for an employer plan; one request carries one excise rate (a shortfall partly corrected and partly not cannot be sent at once)",
      "Form 2210's penalty waivers and the farmer and fisherman rules, Part II box E (a joint return in only one of the two years), Schedule AI for estates and trusts, and Schedule AI's period amounts of the items a request cannot split by period (Schedule A amounts, the AMT preference items, the credits' inputs and the rest accrue evenly through the year); the Schedule AI NIIT and Additional Medicare Tax are figured on the annualized amounts (the instructions give no other rule)",
      "A qualifying surviving spouse's eligibility (the year of death, the dependent child) is the caller's assertion; the split-interest QCD is an engine function, not a request field",
      "A spouse's death on a single return: the capital-loss carryover out is the joint return's; the decedent's share does not pass to the survivor (IRS Pub 550), so the caller enters the survivor's share as next year's carryover (the Monte Carlo planner splits it: spouseCapitalLossShare)",
      "The balance due: withholding and estimated payments (read only by Form 2210), refundable credits (the earned income credit, the additional child tax credit, the refundable American opportunity credit, and the other Schedule 3 Part II items; excess social security withheld, Schedule 3 line 11, is reported but not netted), the refund and the amount owed (Form 1040 lines 25 to 37). The engine computes the total tax (line 24) and, on request, the Form 2210 penalty (line 38)",
      "Schedule 2 taxes other than the §72(t) additional tax (and, federal engine 2.3, the §72(q) one and Form 5329's 6% and 100% taxes), the §4974 missed-RMD excise and the net investment income tax: household employment taxes, the HSA, Archer MSA and other account additional taxes, credit recaptures, the deferred-compensation (§409A, §457A) and installment-sale interest taxes, and the rest of Schedule 2",
      "Form 5329 Part II (the additional tax on Coverdell ESA, QTP and ABLE account distributions), and around Parts III-VIII (federal engine 2.3): the deemed contribution of a prior excess absorbed by this year's unused limit (the IRA Deduction Worksheet, Form 8889 line 13: the engine has no traditional IRA or HSA deduction), Form 8889 itself (the HSA deduction, the 20% on distributions not used for medical expenses), the contributors' Coverdell MAGI limits, the Archer MSA limit and the ABLE-to-work amount (the caller's limits), a spouse's Coverdell ESA, Archer MSA, ABLE or Trump account, the 2025 Trump account excess (0 for 2026) and the excess-contribution limits of a projected year (refused)",
      "Royalty income, Schedule E Parts IV-V (REMICs, farm rental), Form 4797 gains, farm income and personal-property rental: no field carries them into the net investment income tax (otherOrdinaryIncome and pension are never net investment income; a nonqualified annuity has its own field; rental real estate has rentalNetIncome, federal engine 2.1; partnerships, S corporations, estates and trusts the K-1 fields, federal engine 2.3)",
      "Other Schedule 1 income items with their own rules: the net operating loss deduction, hobby income, §951/§951A inclusions, the §461(l) excess business loss adjustment and digital assets received as ordinary income",
      "The foreign earned income and housing exclusions (Form 2555) and the possession exclusions: MAGI is AGI throughout (the senior deduction, the NIIT, the SALT cap), and there is no Foreign Earned Income Tax Worksheet",
      "A filer or spouse who can be claimed as someone's dependent (the limited standard deduction), a dual-status alien, the Social Security lump-sum election (Pub 915 worksheets 2 to 4), the Form 8815 savings-bond interest exclusion and the other Pub 915 line 5 exclusions, repayments of benefits, a child's income on the parent's return (Form 8814), lump-sum distribution averaging (Form 4972), the retired public safety officer insurance exclusion and a pension's exclusion ratio for after-tax contributions (the pension field is the taxable amount)",
      "The senior deduction's valid-SSN condition is assumed met",
      "Form 8606 line 4 (contributions made after the year end) and qualified disaster distributions and repayments (lines 15b, 15c, 25b); the carry-forward basis omits them",
      "Planner IRMAA: the MAGI add-backs other than tax-exempt interest (the savings-bond interest exclusion, foreign earned income, possession income), the three-year-old return when the two-year-old one is not available, and a new determination after a life-changing event (Form SSA-44): the planner always uses the MAGI of two years earlier",
      "Planner RMDs per owner and per account: employer plans are not figured separately from IRAs, and a spouse's own IRA is distributed on the spouse's age, start age and divisor only when the plan gives the spouse's share of the traditional balance (traditionalBalanceSpouse); otherwise the planner takes one RMD on the household's combined traditional balance at the primary owner's age",
      "On Form 8960 Part II: foreign income tax and state or local property taxes attributable to net investment income (line 9b), miscellaneous investment expenses (line 9c), additional modifications (line 10) and the Form 4952 limit (investmentInterest is the deductible amount)",
      "§72(q) beyond the 10% and its exceptions (federal engine 2.3): the recapture with interest of a series of substantially equal payments modified before 59½ or within 5 years (§72(q)(3)), the 5% rate on a deferred annuity under a pre-March 1, 1986 election, and a modified endowment contract's additional tax (§72(v)); the annuity's exclusion ratio (nonqualifiedAnnuity is the taxable part)",
      "Substantially equal periodic payments from an employer plan, which §72(t)(3)(B) excepts only after the employee separates from service: seppDistribution is the IRA part, and the API refuses a seppDistribution that overlaps employerPlanDistribution",
      "Rental real estate beyond Schedule E Part I as one net amount, and Schedule E Parts II-III beyond one net amount per class (federal engine 2.3): royalties, REMICs (Part IV), farm rental (Form 4835), the release of a suspended loss on a disposition (section 469(g)) or at death, the commercial revitalization deduction, the per-activity allocation of the unallowed loss within a class (Form 8582 worksheets: each class is one activity), depreciation (an input inside the net amount) and its recapture, the at-risk rules (Form 6198) and the partner and shareholder basis limits (sections 704(d), 1366(d); Forms 7203/7217: the K-1 amounts are entered after them), the excess business loss limitation of section 461(l) (refused above its threshold), publicly traded partnerships, self-charged interest, the Form 1041 K-1 box 14 code H adjustment of Form 8960 line 7, a net operating loss, the rental real estate safe harbor of the QBI deduction (Rev. Proc. 2019-38), the AMT refiguring of passive losses, and the real estate professional's net investment income safe harbor (Treas. Reg. section 1.1411-4(g)(7)); Form 1116 line 3e takes the positive rental net income as gross income",
      "Inherited accounts beyond one account and one beneficiary: several beneficiaries of one account (the oldest's life expectancy, separate accounts) and trusts as beneficiaries (see-through trusts, applicable multi-beneficiary trusts) are the caller's to reduce to one beneficiary type; a successor beneficiary (the beneficiary of a beneficiary who died) and the 10-year limit after an eligible designated beneficiary's death; the surviving spouse's election to be treated as the decedent (SECURE 2.0 section 327), the spouse who dies before distributions begin, and the deemed election to treat the IRA as one's own; the decedent's basis (its own Form 8606) and a nonqualified distribution from an inherited Roth IRA; the 10-year election's deadline; the plan's own terms (a plan may require the 5-year or 10-year rule)",
      "Form 8962 beyond Parts I-III for one tax family: the allocation of a policy shared with another tax family (Part IV), the alternative calculation for the year of marriage (Part V), a qualified small employer health reimbursement arrangement, a dependent's own Form 8962, the self-employed health insurance deduction together with the credit (refused), the special enrollment period and eligibility facts (other minimum essential coverage, affordable employer coverage, lawful presence; the caller's assertion), and a premium tax credit in a projected year (refused: the guidelines and percentages are not published)"
    ]
  }
}

The same couple in 2035 (a projection)

The retired couple above, projected to 2035 at 2.5% a year with the default indexing "law": the brackets, the standard deduction and the age-65 amounts are indexed from their statutory base years with the statute's rounding, the senior deduction has ended (after 2028), the Social Security taxation thresholds are fixed in law, and line 16 uses the rate schedules (no later Tax Table is published). The projection block lists every amount the return read.

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

{
  "filingStatus": "mfj",
  "age": 76,
  "spouseAge": 74,
  "iraDistributions": 60000,
  "pension": 10000,
  "socialSecurityGross": 40000,
  "longTermGains": 20000,
  "projection": {
    "year": 2035,
    "inflation": 0.025
  }
}

Returns result.totalTax $6,545: AGI $124,000, taxable income $79,700, income tax $6,545. A projection to 2035 (cpiFactor 1.2489, indexing "law"); the tax table was not used. Engine version 2.3.2.

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	$44,300
`1040s1a.37`	Schedule 1-A	Enhanced deduction for seniors	$0
`1040.13b`	Form 1040	Additional deductions from Schedule 1-A, line 38 (the senior deduction, tips and overtime)	$0
`1040.14`	Form 1040	Total deductions (lines 12e, 13a and 13b)	$44,300
`1040.15`	Form 1040	Taxable income	$79,700
`1040.16`	Form 1040	Tax	$6,545
`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	$6,545

The complete response

{
  "engineVersion": "2.3.2",
  "taxYear": 2026,
  "filingStatus": "mfj",
  "inputs": {
    "filingStatus": "mfj",
    "age": 76,
    "spouseAge": 74,
    "iraDistributions": 60000,
    "pension": 10000,
    "longTermGains": 20000,
    "socialSecurityGross": 40000,
    "projection": {
      "year": 2035,
      "inflation": 0.025,
      "indexing": "law"
    }
  },
  "rulesYear": 2026,
  "projectedYear": 2035,
  "projected": true,
  "taxTable": false,
  "result": {
    "shortTermGain": 0,
    "longTermGain": 20000,
    "socialSecurityTaxable": 34000,
    "grossOrdinaryIncome": 104000,
    "agi": 124000,
    "magiIrmaa": 124000,
    "standardDeduction": 44300,
    "seniorDeduction": 0,
    "taxableOrdinaryIncome": 59700,
    "unusedDeduction": 0,
    "taxableLongTermGain": 20000,
    "ordinaryTax": 6545,
    "capitalGainsTax": 0,
    "niit": 0,
    "capitalGainsTaxExcludingNiit": 0,
    "incomeTax": 6545,
    "incomeTaxExcludingNiit": 6545,
    "earlyWithdrawalTax": 0,
    "totalTax": 6545
  },
  "schedules": {
    "scheduleA": {
      "itemizes": false,
      "deduction": 44300,
      "standardDeduction": 44300,
      "blindAddition": 0,
      "itemizedBeforeSection68": 0,
      "section68Reduction": 0,
      "itemized": 0,
      "medicalDeducted": 0,
      "saltPaid": 0,
      "saltCap": 10000,
      "saltDeducted": 0,
      "interestDeducted": 0,
      "charityFloor": 620,
      "charityDeducted": 0,
      "nonitemizerCharity": 0
    },
    "form8606": {
      "basisRatio": 0,
      "nontaxableConversion": 0,
      "nontaxableTotal": 0,
      "basisRemaining": 0,
      "rothQualified": false,
      "rothTaxableEarnings": 0,
      "rothConversionsWithinFiveYears": 0,
      "rothContributionsRemaining": 0
    },
    "form5329": {
      "earlyDistributions": 0,
      "exceptions": 0,
      "missedRmdExcise": 0
    }
  },
  "formYear": 2025,
  "lines": [
    {
      "line": "1040.2a",
      "form": "Form 1040",
      "lineNumber": "2a",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "12e",
      "label": "Standard deduction",
      "rule": "irc_63c_63f_standard_deduction",
      "value": 44300,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_63c_63f_standard_deduction"
    },
    {
      "line": "1040s1a.37",
      "form": "Schedule 1-A",
      "lineNumber": "37",
      "lineNumberDraft2026": "43",
      "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",
      "lineNumberDraft2026": "13a",
      "label": "Additional deductions from Schedule 1-A, line 38 (the senior deduction, tips and overtime)",
      "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",
      "lineNumberDraft2026": "14",
      "label": "Total deductions (lines 12e, 13a and 13b)",
      "rule": "irc_63_total_deductions",
      "value": 44300,
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      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#sched2_other_taxes"
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    {
      "line": "1040.24",
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          "rule": "form_1040_lines",
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          "kind": "instructions",
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          "quote": "Tax-exempt interest",
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          "rule": "form_1040_lines",
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          "kind": "instructions",
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        {
          "rule": "form_1040_lines",
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          "kind": "instructions",
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          "quote": "Additional tax on IRAs or other tax-favored accounts",
          "checked": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "rule": "age65_day_before",
          "url": "https://www.irs.gov/pub/irs-pdf/p554.pdf",
          "title": "Publication 554 (2025), Tax Guide for Seniors",
          "publisher": "Internal Revenue Service",
          "kind": "guidance",
          "official": true,
          "quote": "You are considered age 65 on the day before",
          "checked": "2026-10-12"
        },
        {
          "rule": "age65_day_before",
          "url": "https://www.irs.gov/pub/irs-pdf/i1040gi.pdf",
          "title": "Instructions for Form 1040 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "If you were born on January 1, 1961, you are considered to be age 65 at the end of 2025",
          "checked": "2026-10-12"
        },
        {
          "rule": "age65_day_before",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
          "title": "Schedule 1-A (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "were born before January 2, 1961",
          "checked": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "rule": "age65_day_before",
          "url": "https://www.irs.gov/pub/irs-pdf/p554.pdf",
          "title": "Publication 554 (2025), Tax Guide for Seniors",
          "publisher": "Internal Revenue Service",
          "kind": "guidance",
          "official": true,
          "quote": "You are considered age 65 on the day before",
          "checked": "2026-10-12"
        },
        {
          "rule": "age65_day_before",
          "url": "https://www.irs.gov/pub/irs-pdf/i1040gi.pdf",
          "title": "Instructions for Form 1040 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "If you were born on January 1, 1961, you are considered to be age 65 at the end of 2025",
          "checked": "2026-10-12"
        },
        {
          "rule": "age65_day_before",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
          "title": "Schedule 1-A (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "were born before January 2, 1961",
          "checked": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "rule": "qualified_dividends",
          "url": "https://www.law.cornell.edu/uscode/text/26/1",
          "title": "26 U.S. Code § 1",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "means net capital gain (determined without regard to this paragraph) increased by qualified dividend income",
          "checked": "2026-10-12"
        },
        {
          "rule": "qualified_dividends",
          "url": "https://www.irs.gov/publications/p505",
          "title": "Publication 505 (2026), Tax Withholding and Estimated Tax",
          "publisher": "Internal Revenue Service",
          "kind": "guidance",
          "official": true,
          "quote": "Enter your qualified dividends expected for 2026",
          "checked": "2026-10-12"
        },
        {
          "rule": "qualified_dividends",
          "url": "https://www.irs.gov/pub/irs-pdf/i1040gi.pdf",
          "title": "Form 1040 and 1040-SR Instructions 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Enter the smaller of line 15 or line 16 of Schedule D. If either line 15 or line 16 is blank or a loss, enter -0-",
          "checked": "2026-10-12"
        },
        {
          "rule": "qualified_dividends",
          "url": "https://www.irs.gov/pub/irs-pdf/f1099div.pdf",
          "title": "Form 1099-DIV",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "1a Total ordinary dividends",
          "checked": "2026-10-12"
        },
        {
          "rule": "qualified_dividends",
          "url": "https://www.irs.gov/publications/p550",
          "title": "Publication 550, Investment Income and Expenses",
          "publisher": "Internal Revenue Service",
          "kind": "guidance",
          "official": true,
          "quote": "You must have held the stock for more than 60 days during the 121-day period that begins 60 days before the ex-dividend date",
          "checked": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "rule": "niit_nii",
          "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": "gross income from interest, dividends, annuities, royalties, and rents",
          "checked": "2026-10-12"
        },
        {
          "rule": "niit_nii",
          "url": "https://www.irs.gov/pub/irs-pdf/i8960.pdf",
          "title": "Instructions for Form 8960 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Form 1040 or 1040-SR, line 7a",
          "checked": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ]
    },
    "unsourced": [],
    "notModeled": [
      "Wages and self-employment beyond the W-2 and Schedule C amounts the API takes: farm income and the optional methods of Schedule SE, church employee income, railroad retirement (RRTA) compensation, unreported tips (Form 4137) and uncollected FICA (Form 8919), statutory employees; the QBI deduction's REIT dividends, publicly traded partnership income, qualified business loss carryforwards in and the agricultural cooperative (patron) reduction; every business is taken as one the filer materially participates in",
      "Form 4952 investment-interest elections (the Schedule D Tax Worksheet lines 3 to 5 and 8, and the Qualified Dividends and Capital Gain Tax Worksheet's line 3); qualified dividends are taken to meet the holding-period test (more than 60 days in the 121-day period around the ex-dividend date, IRS Pub 550)",
      "Credits other than the foreign tax credit, the credit for the elderly or disabled, the saver's credit, the child tax credit and credit for other dependents and the earned income credit: child and dependent care, education, energy and vehicle credits, the adoption credit, the general business credit, the prior-year minimum tax credit (Form 8801); the dependency, relationship, residency, identification-number and student tests of the credits are the caller's assertion; the EIC of a filer with foreign earned income, the Schedule 8812 Puerto Rico rules and nontaxable combat pay",
      "Foreign tax credit and AMT limits: foreign income other than passive fund income (the general, section 901(j), treaty and lump-sum categories, foreign 25%/28% gains, Form 2555), interest expense apportionment (Form 1116 lines 4a-4b), foreign tax reductions and the high-tax kickout (lines 12-13), the carryback and reading back a carryover out, the AMT refiguring of capital gains and of Form 4952 (lines 2c and Part III) and the Form 6251 adjustments beyond private-activity-bond interest, incentive stock options and the caller's disposition and other adjustments",
      "Adjustments to income (Schedule 1 Part II) other than the deductible part of self-employment tax, the self-employed retirement plan deduction and the self-employed health insurance deduction (lines 15-17); the Schedule 1-A car-loan interest deduction; the tips and overtime deductions' valid-SSN and qualifying-occupation conditions are the caller's assertion",
      "Private-foundation gift limits (and their carryover classes), the 0.5% floor on carryovers into 2026 and later as the IRS may read it (the engine applies it to the total, carryovers included), non-cash gifts other than long-term capital-gain property (ordinary-income property and the §170(e) reduction), and the §163(h)(3) mortgage-debt limit (mortgage interest is taken as a deductible amount); casualty and theft losses (Schedule A line 15, Form 4684); other itemized deductions (line 16) are taken as already limited (gambling losses up to winnings)",
      "The calculation of substantially equal periodic payments (the installment is an input), the other §72(t)(2) exceptions (first home, medical, birth or adoption, emergency, domestic abuse, terminal illness), the further Form 5329 exceptions (a qualified domestic relations order, health insurance while unemployed, higher education, an IRS levy, reservists, ESOP dividends, federal phased retirement, §414(w) and corrective distributions), the 25-years-of-service alternative to separation at 50, the 25% rate on a SIMPLE IRA distribution in its first 2 years (the engine uses 10%), and first-home or death Roth distributions",
      "The §4974(d) reasonable-cause waiver of the missed-RMD excise and the still-working exception for an employer plan; one request carries one excise rate (a shortfall partly corrected and partly not cannot be sent at once)",
      "Form 2210's penalty waivers and the farmer and fisherman rules, Part II box E (a joint return in only one of the two years), Schedule AI for estates and trusts, and Schedule AI's period amounts of the items a request cannot split by period (Schedule A amounts, the AMT preference items, the credits' inputs and the rest accrue evenly through the year); the Schedule AI NIIT and Additional Medicare Tax are figured on the annualized amounts (the instructions give no other rule)",
      "A qualifying surviving spouse's eligibility (the year of death, the dependent child) is the caller's assertion; the split-interest QCD is an engine function, not a request field",
      "A spouse's death on a single return: the capital-loss carryover out is the joint return's; the decedent's share does not pass to the survivor (IRS Pub 550), so the caller enters the survivor's share as next year's carryover (the Monte Carlo planner splits it: spouseCapitalLossShare)",
      "The balance due: withholding and estimated payments (read only by Form 2210), refundable credits (the earned income credit, the additional child tax credit, the refundable American opportunity credit, and the other Schedule 3 Part II items; excess social security withheld, Schedule 3 line 11, is reported but not netted), the refund and the amount owed (Form 1040 lines 25 to 37). The engine computes the total tax (line 24) and, on request, the Form 2210 penalty (line 38)",
      "Schedule 2 taxes other than the §72(t) additional tax (and, federal engine 2.3, the §72(q) one and Form 5329's 6% and 100% taxes), the §4974 missed-RMD excise and the net investment income tax: household employment taxes, the HSA, Archer MSA and other account additional taxes, credit recaptures, the deferred-compensation (§409A, §457A) and installment-sale interest taxes, and the rest of Schedule 2",
      "Form 5329 Part II (the additional tax on Coverdell ESA, QTP and ABLE account distributions), and around Parts III-VIII (federal engine 2.3): the deemed contribution of a prior excess absorbed by this year's unused limit (the IRA Deduction Worksheet, Form 8889 line 13: the engine has no traditional IRA or HSA deduction), Form 8889 itself (the HSA deduction, the 20% on distributions not used for medical expenses), the contributors' Coverdell MAGI limits, the Archer MSA limit and the ABLE-to-work amount (the caller's limits), a spouse's Coverdell ESA, Archer MSA, ABLE or Trump account, the 2025 Trump account excess (0 for 2026) and the excess-contribution limits of a projected year (refused)",
      "Royalty income, Schedule E Parts IV-V (REMICs, farm rental), Form 4797 gains, farm income and personal-property rental: no field carries them into the net investment income tax (otherOrdinaryIncome and pension are never net investment income; a nonqualified annuity has its own field; rental real estate has rentalNetIncome, federal engine 2.1; partnerships, S corporations, estates and trusts the K-1 fields, federal engine 2.3)",
      "Other Schedule 1 income items with their own rules: the net operating loss deduction, hobby income, §951/§951A inclusions, the §461(l) excess business loss adjustment and digital assets received as ordinary income",
      "The foreign earned income and housing exclusions (Form 2555) and the possession exclusions: MAGI is AGI throughout (the senior deduction, the NIIT, the SALT cap), and there is no Foreign Earned Income Tax Worksheet",
      "A filer or spouse who can be claimed as someone's dependent (the limited standard deduction), a dual-status alien, the Social Security lump-sum election (Pub 915 worksheets 2 to 4), the Form 8815 savings-bond interest exclusion and the other Pub 915 line 5 exclusions, repayments of benefits, a child's income on the parent's return (Form 8814), lump-sum distribution averaging (Form 4972), the retired public safety officer insurance exclusion and a pension's exclusion ratio for after-tax contributions (the pension field is the taxable amount)",
      "The senior deduction's valid-SSN condition is assumed met",
      "Form 8606 line 4 (contributions made after the year end) and qualified disaster distributions and repayments (lines 15b, 15c, 25b); the carry-forward basis omits them",
      "Planner IRMAA: the MAGI add-backs other than tax-exempt interest (the savings-bond interest exclusion, foreign earned income, possession income), the three-year-old return when the two-year-old one is not available, and a new determination after a life-changing event (Form SSA-44): the planner always uses the MAGI of two years earlier",
      "Planner RMDs per owner and per account: employer plans are not figured separately from IRAs, and a spouse's own IRA is distributed on the spouse's age, start age and divisor only when the plan gives the spouse's share of the traditional balance (traditionalBalanceSpouse); otherwise the planner takes one RMD on the household's combined traditional balance at the primary owner's age",
      "On Form 8960 Part II: foreign income tax and state or local property taxes attributable to net investment income (line 9b), miscellaneous investment expenses (line 9c), additional modifications (line 10) and the Form 4952 limit (investmentInterest is the deductible amount)",
      "§72(q) beyond the 10% and its exceptions (federal engine 2.3): the recapture with interest of a series of substantially equal payments modified before 59½ or within 5 years (§72(q)(3)), the 5% rate on a deferred annuity under a pre-March 1, 1986 election, and a modified endowment contract's additional tax (§72(v)); the annuity's exclusion ratio (nonqualifiedAnnuity is the taxable part)",
      "Substantially equal periodic payments from an employer plan, which §72(t)(3)(B) excepts only after the employee separates from service: seppDistribution is the IRA part, and the API refuses a seppDistribution that overlaps employerPlanDistribution",
      "Rental real estate beyond Schedule E Part I as one net amount, and Schedule E Parts II-III beyond one net amount per class (federal engine 2.3): royalties, REMICs (Part IV), farm rental (Form 4835), the release of a suspended loss on a disposition (section 469(g)) or at death, the commercial revitalization deduction, the per-activity allocation of the unallowed loss within a class (Form 8582 worksheets: each class is one activity), depreciation (an input inside the net amount) and its recapture, the at-risk rules (Form 6198) and the partner and shareholder basis limits (sections 704(d), 1366(d); Forms 7203/7217: the K-1 amounts are entered after them), the excess business loss limitation of section 461(l) (refused above its threshold), publicly traded partnerships, self-charged interest, the Form 1041 K-1 box 14 code H adjustment of Form 8960 line 7, a net operating loss, the rental real estate safe harbor of the QBI deduction (Rev. Proc. 2019-38), the AMT refiguring of passive losses, and the real estate professional's net investment income safe harbor (Treas. Reg. section 1.1411-4(g)(7)); Form 1116 line 3e takes the positive rental net income as gross income",
      "Inherited accounts beyond one account and one beneficiary: several beneficiaries of one account (the oldest's life expectancy, separate accounts) and trusts as beneficiaries (see-through trusts, applicable multi-beneficiary trusts) are the caller's to reduce to one beneficiary type; a successor beneficiary (the beneficiary of a beneficiary who died) and the 10-year limit after an eligible designated beneficiary's death; the surviving spouse's election to be treated as the decedent (SECURE 2.0 section 327), the spouse who dies before distributions begin, and the deemed election to treat the IRA as one's own; the decedent's basis (its own Form 8606) and a nonqualified distribution from an inherited Roth IRA; the 10-year election's deadline; the plan's own terms (a plan may require the 5-year or 10-year rule)",
      "Form 8962 beyond Parts I-III for one tax family: the allocation of a policy shared with another tax family (Part IV), the alternative calculation for the year of marriage (Part V), a qualified small employer health reimbursement arrangement, a dependent's own Form 8962, the self-employed health insurance deduction together with the credit (refused), the special enrollment period and eligibility facts (other minimum essential coverage, affordable employer coverage, lawful presence; the caller's assertion), and a premium tax credit in a projected year (refused: the guidelines and percentages are not published)"
    ]
  },
  "projection": {
    "rulesYear": 2026,
    "projectedYear": 2035,
    "cpiFactor": 1.2488629699476652,
    "awiFactor": 1.2488629699476652,
    "awiFactorFrom": "cpiFactor",
    "indexing": "law",
    "docs": "https://quantcalc.app/docs/federal-tax/indexing/",
    "parameters": [
      {
        "parameter": "ordinary_brackets.mfj.1",
        "rule": "fed-ordinary-brackets",
        "field": "TaxConfig.ordinary_brackets",
        "method": "cpi",
        "rulesYearValue": 24800,
        "projectedValue": 30950,
        "baseYear": 2016,
        "baseAmount": 19050
      },
      {
        "parameter": "ordinary_brackets.mfj.2",
        "rule": "fed-ordinary-brackets",
        "field": "TaxConfig.ordinary_brackets",
        "method": "cpi",
        "rulesYearValue": 100800,
        "projectedValue": 125850,
        "baseYear": 2016,
        "baseAmount": 77400
      },
      {
        "parameter": "ordinary_brackets.mfj.3",
        "rule": "fed-ordinary-brackets",
        "field": "TaxConfig.ordinary_brackets",
        "method": "cpi",
        "rulesYearValue": 211400,
        "projectedValue": 264000,
        "baseYear": 2017,
        "baseAmount": 165000
      },
      {
        "parameter": "ordinary_brackets.mfj.4",
        "rule": "fed-ordinary-brackets",
        "field": "TaxConfig.ordinary_brackets",
        "method": "cpi",
        "rulesYearValue": 403550,
        "projectedValue": 504000,
        "baseYear": 2017,
        "baseAmount": 315000
      },
      {
        "parameter": "ordinary_brackets.mfj.5",
        "rule": "fed-ordinary-brackets",
        "field": "TaxConfig.ordinary_brackets",
        "method": "cpi",
        "rulesYearValue": 512450,
        "projectedValue": 640000,
        "baseYear": 2017,
        "baseAmount": 400000
      },
      {
        "parameter": "ordinary_brackets.mfj.6",
        "rule": "fed-ordinary-brackets",
        "field": "TaxConfig.ordinary_brackets",
        "method": "cpi",
        "rulesYearValue": 768700,
        "projectedValue": 960000,
        "baseYear": 2017,
        "baseAmount": 600000
      },
      {
        "parameter": "standard_deduction.mfj",
        "rule": "fed-standard-deduction",
        "field": "TaxConfig.standard_deduction",
        "method": "derived",
        "rulesYearValue": 32200,
        "projectedValue": 40200,
        "derivedFrom": "standard_deduction.single",
        "times": 2
      },
      {
        "parameter": "addl_std_deduction.married",
        "rule": "fed-63f-aged-blind",
        "field": "ADDL_STD_DED_AGED_MARRIED_2026",
        "method": "cpi",
        "rulesYearValue": 1650,
        "projectedValue": 2050,
        "baseYear": 1987,
        "baseAmount": 600
      },
      {
        "parameter": "cg_brackets.mfj.1",
        "rule": "fed-ltcg-breakpoints",
        "field": "TaxConfig.cg_brackets",
        "method": "cpi",
        "rulesYearValue": 98900,
        "projectedValue": 123500,
        "baseYear": 2017,
        "baseAmount": 77200
      },
      {
        "parameter": "cg_brackets.mfj.2",
        "rule": "fed-ltcg-breakpoints",
        "field": "TaxConfig.cg_brackets",
        "method": "cpi",
        "rulesYearValue": 613700,
        "projectedValue": 766400,
        "baseYear": 2017,
        "baseAmount": 479000
      },
      {
        "parameter": "niit_threshold.mfj",
        "rule": "fed-niit-thresholds",
        "field": "TaxConfig.niit_threshold",
        "method": "fixed",
        "rulesYearValue": 250000,
        "projectedValue": 250000
      },
      {
        "parameter": "addl_medicare.mfj",
        "rule": "fed-addl-medicare-thresholds",
        "field": "FedWorkParams.addl_medicare_threshold[0]",
        "method": "fixed",
        "rulesYearValue": 250000,
        "projectedValue": 250000
      },
      {
        "parameter": "addl_medicare_withholding",
        "rule": "fed-addl-medicare-thresholds",
        "field": "FedWorkParams.addl_medicare_withholding_threshold",
        "method": "fixed",
        "rulesYearValue": 200000,
        "projectedValue": 200000
      },
      {
        "parameter": "ss_base_amount.mfj",
        "rule": "fed-ss-benefit-thresholds",
        "field": "compute_ss_taxable_amount_v2",
        "method": "fixed",
        "rulesYearValue": 32000,
        "projectedValue": 32000
      },
      {
        "parameter": "ss_adjusted_base_amount.mfj",
        "rule": "fed-ss-benefit-thresholds",
        "field": "compute_ss_taxable_amount_v2",
        "method": "fixed",
        "rulesYearValue": 44000,
        "projectedValue": 44000
      },
      {
        "parameter": "capital_loss_limit",
        "rule": "fed-capital-loss-limit",
        "field": "CAPITAL_LOSS_LIMIT",
        "method": "fixed",
        "rulesYearValue": 3000,
        "projectedValue": 3000
      },
      {
        "parameter": "oasdi_wage_base",
        "rule": "fed-oasdi-wage-base",
        "field": "FedWorkParams.wage_base",
        "method": "awi",
        "rulesYearValue": 184500,
        "projectedValue": 230400,
        "baseYear": 1992,
        "baseAmount": 60600
      },
      {
        "parameter": "earnings_test.lower_monthly",
        "rule": "fed-earnings-test-exempt",
        "field": "FedWorkParams.earnings_test_exempt[0] (monthly x 12)",
        "method": "awi",
        "rulesYearValue": 2040,
        "projectedValue": 2550,
        "baseYear": 1992,
        "baseAmount": 670
      },
      {
        "parameter": "earnings_test.higher_monthly",
        "rule": "fed-earnings-test-exempt",
        "field": "FedWorkParams.earnings_test_exempt[1] (monthly x 12)",
        "method": "awi",
        "rulesYearValue": 5430,
        "projectedValue": 6780,
        "baseYear": 2000,
        "baseAmount": 2500
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      {
        "parameter": "se_floor",
        "rule": "fed-se-floor",
        "field": "FedWorkParams.se_floor",
        "method": "fixed",
        "rulesYearValue": 400,
        "projectedValue": 400
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      {
        "parameter": "ftc_904j",
        "rule": "fed-ftc-904j-ceiling",
        "field": "FedWorkParams.ftc_election_ceiling[1]",
        "method": "fixed",
        "rulesYearValue": 300,
        "projectedValue": 300
      },
      {
        "parameter": "ftc_904j.mfj",
        "rule": "fed-ftc-904j-ceiling",
        "field": "FedWorkParams.ftc_election_ceiling[0]",
        "method": "fixed",
        "rulesYearValue": 600,
        "projectedValue": 600
      },
      {
        "parameter": "amt_exemption.mfj",
        "rule": "fed-amt-exemption",
        "field": "FedWorkParams.amt_exemption[0]",
        "method": "cpi",
        "rulesYearValue": 140200,
        "projectedValue": 175000,
        "baseYear": 2017,
        "baseAmount": 109400
      },
      {
        "parameter": "amt_phaseout.mfj",
        "rule": "fed-amt-phaseout-threshold",
        "field": "FedWorkParams.amt_phaseout[0]",
        "method": "cpi",
        "rulesYearValue": 1000000,
        "projectedValue": 1248900,
        "baseYear": 2025,
        "baseAmount": 1000000
      },
      {
        "parameter": "amt_breakpoint.all",
        "rule": "fed-amt-28-breakpoint",
        "field": "FedWorkParams.amt_breakpoint[0]",
        "method": "cpi",
        "rulesYearValue": 244500,
        "projectedValue": 305400,
        "baseYear": 2011,
        "baseAmount": 175000
      },
      {
        "parameter": "qbi_threshold.mfj",
        "rule": "fed-qbi-threshold",
        "field": "FedWorkParams.qbi_threshold[0]",
        "method": "derived",
        "rulesYearValue": 403500,
        "projectedValue": 504000,
        "derivedFrom": "qbi_threshold.single",
        "times": 2
      },
      {
        "parameter": "qbi_phase_in",
        "rule": "fed-qbi-phase-in-range",
        "field": "FedWorkParams.qbi_phase_in[1]",
        "method": "fixed",
        "rulesYearValue": 75000,
        "projectedValue": 75000
      },
      {
        "parameter": "qbi_phase_in.mfj",
        "rule": "fed-qbi-phase-in-range",
        "field": "FedWorkParams.qbi_phase_in[0]",
        "method": "fixed",
        "rulesYearValue": 150000,
        "projectedValue": 150000
      },
      {
        "parameter": "qbi_minimum",
        "rule": "fed-qbi-minimum",
        "field": "FedWorkParams.qbi_minimum",
        "method": "cpi",
        "rulesYearValue": 400,
        "projectedValue": 500,
        "baseYear": 2025,
        "baseAmount": 400
      },
      {
        "parameter": "qbi_minimum_active_floor",
        "rule": "fed-qbi-minimum",
        "field": "FedWorkParams.qbi_minimum_active",
        "method": "cpi",
        "rulesYearValue": 1000,
        "projectedValue": 1250,
        "baseYear": 2025,
        "baseAmount": 1000
      },
      {
        "parameter": "salt_cap",
        "rule": "fed-salt-cap",
        "field": "FED_SALT_CAP_2026",
        "method": "scheduled",
        "rulesYearValue": 40400,
        "projectedValue": 10000,
        "scheduleYear": 2030
      },
      {
        "parameter": "salt_threshold",
        "rule": "fed-salt-phasedown-threshold",
        "field": "FED_SALT_THRESHOLD_2026",
        "method": "scheduled",
        "rulesYearValue": 505000,
        "projectedValue": 0,
        "scheduleYear": 2030
      },
      {
        "parameter": "salt_floor",
        "rule": "fed-salt-floor",
        "field": "FED_SALT_FLOOR",
        "method": "fixed",
        "rulesYearValue": 10000,
        "projectedValue": 10000
      },
      {
        "parameter": "senior_deduction",
        "rule": "fed-senior-deduction",
        "field": "OBBBA_SENIOR_DEDUCTION_AMOUNT",
        "method": "scheduled",
        "rulesYearValue": 6000,
        "projectedValue": 0,
        "scheduleYear": 2029
      },
      {
        "parameter": "tips_cap",
        "rule": "fed-tips-cap",
        "field": "FedWorkParams.tips_cap",
        "method": "scheduled",
        "rulesYearValue": 25000,
        "projectedValue": 0,
        "scheduleYear": 2029
      },
      {
        "parameter": "overtime_cap",
        "rule": "fed-overtime-cap",
        "field": "FedWorkParams.overtime_cap[1]",
        "method": "scheduled",
        "rulesYearValue": 12500,
        "projectedValue": 0,
        "scheduleYear": 2029
      },
      {
        "parameter": "overtime_cap.mfj",
        "rule": "fed-overtime-cap",
        "field": "FedWorkParams.overtime_cap[0]",
        "method": "scheduled",
        "rulesYearValue": 25000,
        "projectedValue": 0,
        "scheduleYear": 2029
      },
      {
        "parameter": "charity_170p",
        "rule": "fed-170p-cap",
        "field": "FED_170P_CAP",
        "method": "fixed",
        "rulesYearValue": 1000,
        "projectedValue": 1000
      },
      {
        "parameter": "charity_170p.mfj",
        "rule": "fed-170p-cap",
        "field": "FED_170P_CAP_JOINT",
        "method": "fixed",
        "rulesYearValue": 2000,
        "projectedValue": 2000
      },
      {
        "parameter": "senior_phaseout.mfj",
        "rule": "fed-senior-phaseout-thresholds",
        "field": "OBBBA_SENIOR_PHASEOUT_THRESHOLD_MFJ",
        "method": "fixed",
        "rulesYearValue": 150000,
        "projectedValue": 150000
      },
      {
        "parameter": "ctc",
        "rule": "fed-ctc",
        "field": "FedWorkParams.ctc_per_child",
        "method": "cpi",
        "rulesYearValue": 2200,
        "projectedValue": 2800,
        "baseYear": 2024,
        "baseAmount": 2200
      },
      {
        "parameter": "est_high_agi",
        "rule": "fed-6654-110pct-trigger",
        "field": "FED_6654_HIGH_AGI",
        "method": "fixed",
        "rulesYearValue": 150000,
        "projectedValue": 150000
      },
      {
        "parameter": "est_de_minimis",
        "rule": "fed-6654-de-minimis",
        "field": "FED_6654_DE_MINIMIS",
        "method": "fixed",
        "rulesYearValue": 1000,
        "projectedValue": 1000
      },
      {
        "parameter": "tax_table_ceiling",
        "rule": "fed-tax-table-ceiling",
        "field": "FED_TAX_TABLE_CEILING",
        "method": "unknown",
        "rulesYearValue": 100000,
        "projectedValue": 100000
      },
      {
        "parameter": "tips_overtime_phase_out.mfj",
        "rule": "fed-tips-overtime-phaseout",
        "field": "FedWorkParams.tips_overtime_phase_out[0]",
        "method": "fixed",
        "rulesYearValue": 300000,
        "projectedValue": 300000
      },
      {
        "parameter": "tips_overtime_phase_out",
        "rule": "fed-tips-overtime-phaseout",
        "field": "FedWorkParams.tips_overtime_phase_out[1]",
        "method": "fixed",
        "rulesYearValue": 150000,
        "projectedValue": 150000
      },
      {
        "parameter": "ftc_adjustment_exception",
        "rule": "fed-ftc-adjustment-exception",
        "field": "FedWorkParams.ftc_adjustment_exception",
        "method": "fixed",
        "rulesYearValue": 20000,
        "projectedValue": 20000
      },
      {
        "parameter": "pal_allowance",
        "rule": "fed-pal-allowance",
        "field": "FedWorkParams.pal_allowance[0]",
        "method": "fixed",
        "rulesYearValue": 25000,
        "projectedValue": 25000
      },
      {
        "parameter": "pal_phaseout",
        "rule": "fed-pal-allowance",
        "field": "FedWorkParams.pal_phaseout[0]",
        "method": "fixed",
        "rulesYearValue": 100000,
        "projectedValue": 100000
      },
      {
        "parameter": "elderly_initial",
        "rule": "fed-elderly-credit",
        "field": "FedWorkParams.elderly_initial[0]",
        "method": "fixed",
        "rulesYearValue": 5000,
        "projectedValue": 5000
      },
      {
        "parameter": "elderly_initial.both",
        "rule": "fed-elderly-credit",
        "field": "FedWorkParams.elderly_initial[1]",
        "method": "fixed",
        "rulesYearValue": 7500,
        "projectedValue": 7500
      },
      {
        "parameter": "elderly_agi.mfj",
        "rule": "fed-elderly-credit",
        "field": "FedWorkParams.elderly_agi[1]",
        "method": "fixed",
        "rulesYearValue": 10000,
        "projectedValue": 10000
      },
      {
        "parameter": "savers_cap",
        "rule": "fed-savers-cap",
        "field": "FedWorkParams.savers_cap",
        "method": "scheduled",
        "rulesYearValue": 2000,
        "projectedValue": 0,
        "scheduleYear": 2027
      },
      {
        "parameter": "savers_agi.mfj.50",
        "rule": "fed-savers-agi",
        "field": "FedWorkParams.savers_agi[0]",
        "method": "cpi",
        "rulesYearValue": 48500,
        "projectedValue": 60500,
        "baseYear": 2005,
        "baseAmount": 30000
      },
      {
        "parameter": "savers_agi.mfj.20",
        "rule": "fed-savers-agi",
        "field": "FedWorkParams.savers_agi[1]",
        "method": "cpi",
        "rulesYearValue": 52500,
        "projectedValue": 65500,
        "baseYear": 2005,
        "baseAmount": 32500
      },
      {
        "parameter": "savers_agi.mfj.10",
        "rule": "fed-savers-agi",
        "field": "FedWorkParams.savers_agi[2]",
        "method": "cpi",
        "rulesYearValue": 80500,
        "projectedValue": 100500,
        "baseYear": 2005,
        "baseAmount": 50000
      },
      {
        "parameter": "savers_agi.other.50",
        "rule": "fed-savers-agi",
        "field": "FedWorkParams.savers_agi[6]",
        "method": "derived",
        "rulesYearValue": 24250,
        "projectedValue": 30250,
        "derivedFrom": "savers_agi.mfj.50",
        "times": 0.5
      },
      {
        "parameter": "savers_agi.other.20",
        "rule": "fed-savers-agi",
        "field": "FedWorkParams.savers_agi[7]",
        "method": "derived",
        "rulesYearValue": 26250,
        "projectedValue": 32750,
        "derivedFrom": "savers_agi.mfj.20",
        "times": 0.5
      },
      {
        "parameter": "savers_agi.other.10",
        "rule": "fed-savers-agi",
        "field": "FedWorkParams.savers_agi[8]",
        "method": "derived",
        "rulesYearValue": 40250,
        "projectedValue": 50250,
        "derivedFrom": "savers_agi.mfj.10",
        "times": 0.5
      },
      {
        "parameter": "eitc_earned.0",
        "rule": "fed-eitc-amounts",
        "field": "FedWorkParams.eitc_earned[0]",
        "method": "cpi",
        "rulesYearValue": 8680,
        "projectedValue": 10840,
        "baseYear": 1995,
        "baseAmount": 4220
      },
      {
        "parameter": "eitc_earned.1",
        "rule": "fed-eitc-amounts",
        "field": "FedWorkParams.eitc_earned[1]",
        "method": "cpi",
        "rulesYearValue": 13020,
        "projectedValue": 16260,
        "baseYear": 1995,
        "baseAmount": 6330
      },
      {
        "parameter": "eitc_earned.2",
        "rule": "fed-eitc-amounts",
        "field": "FedWorkParams.eitc_earned[2]",
        "method": "cpi",
        "rulesYearValue": 18290,
        "projectedValue": 22840,
        "baseYear": 1995,
        "baseAmount": 8890
      },
      {
        "parameter": "eitc_earned.3",
        "rule": "fed-eitc-amounts",
        "field": "FedWorkParams.eitc_earned[3]",
        "method": "cpi",
        "rulesYearValue": 18290,
        "projectedValue": 22840,
        "baseYear": 1995,
        "baseAmount": 8890
      },
      {
        "parameter": "eitc_threshold.mfj.0",
        "rule": "fed-eitc-amounts",
        "field": "FedWorkParams.eitc_threshold[0]",
        "method": "cpi",
        "rulesYearValue": 18140,
        "projectedValue": 22650,
        "baseYear": 1995,
        "baseAmount": 8816.3170337773
      },
      {
        "parameter": "eitc_threshold.mfj.1",
        "rule": "fed-eitc-amounts",
        "field": "FedWorkParams.eitc_threshold[1]",
        "method": "cpi",
        "rulesYearValue": 31160,
        "projectedValue": 38920,
        "baseYear": 1995,
        "baseAmount": 15146.3170337773
      },
      {
        "parameter": "eitc_threshold.mfj.2",
        "rule": "fed-eitc-amounts",
        "field": "FedWorkParams.eitc_threshold[2]",
        "method": "cpi",
        "rulesYearValue": 31160,
        "projectedValue": 38920,
        "baseYear": 1995,
        "baseAmount": 15146.3170337773
      },
      {
        "parameter": "eitc_threshold.mfj.3",
        "rule": "fed-eitc-amounts",
        "field": "FedWorkParams.eitc_threshold[3]",
        "method": "cpi",
        "rulesYearValue": 31160,
        "projectedValue": 38920,
        "baseYear": 1995,
        "baseAmount": 15146.3170337773
      },
      {
        "parameter": "eitc_threshold.0",
        "rule": "fed-eitc-amounts",
        "field": "FedWorkParams.eitc_threshold[4]",
        "method": "cpi",
        "rulesYearValue": 10860,
        "projectedValue": 13570,
        "baseYear": 1995,
        "baseAmount": 5280
      },
      {
        "parameter": "eitc_threshold.1",
        "rule": "fed-eitc-amounts",
        "field": "FedWorkParams.eitc_threshold[5]",
        "method": "cpi",
        "rulesYearValue": 23890,
        "projectedValue": 29830,
        "baseYear": 1995,
        "baseAmount": 11610
      },
      {
        "parameter": "eitc_threshold.2",
        "rule": "fed-eitc-amounts",
        "field": "FedWorkParams.eitc_threshold[6]",
        "method": "cpi",
        "rulesYearValue": 23890,
        "projectedValue": 29830,
        "baseYear": 1995,
        "baseAmount": 11610
      },
      {
        "parameter": "eitc_threshold.3",
        "rule": "fed-eitc-amounts",
        "field": "FedWorkParams.eitc_threshold[7]",
        "method": "cpi",
        "rulesYearValue": 23890,
        "projectedValue": 29830,
        "baseYear": 1995,
        "baseAmount": 11610
      },
      {
        "parameter": "eitc_inv_limit",
        "rule": "fed-eitc-investment-limit",
        "field": "FedWorkParams.eitc_inv_limit",
        "method": "cpi",
        "rulesYearValue": 12200,
        "projectedValue": 15250,
        "baseYear": 2020,
        "baseAmount": 10000
      },
      {
        "parameter": "ctc_refundable",
        "rule": "fed-ctc-refundable",
        "field": "FedWorkParams.ctc_refundable",
        "method": "cpi",
        "rulesYearValue": 1700,
        "projectedValue": 2200,
        "baseYear": 2017,
        "baseAmount": 1400
      },
      {
        "parameter": "ctc_other_dependent",
        "rule": "fed-ctc-fixed",
        "field": "FedWorkParams.ctc_other_dependent",
        "method": "fixed",
        "rulesYearValue": 500,
        "projectedValue": 500
      },
      {
        "parameter": "ctc_threshold",
        "rule": "fed-ctc-fixed",
        "field": "FedWorkParams.ctc_threshold[1]",
        "method": "fixed",
        "rulesYearValue": 200000,
        "projectedValue": 200000
      },
      {
        "parameter": "ctc_threshold.mfj",
        "rule": "fed-ctc-fixed",
        "field": "FedWorkParams.ctc_threshold[0]",
        "method": "fixed",
        "rulesYearValue": 400000,
        "projectedValue": 400000
      },
      {
        "parameter": "ctc_earned_floor",
        "rule": "fed-ctc-fixed",
        "field": "FedWorkParams.ctc_earned_floor",
        "method": "fixed",
        "rulesYearValue": 2500,
        "projectedValue": 2500
      },
      {
        "parameter": "ebl_threshold",
        "rule": "fed-ebl-threshold",
        "field": "FedWorkParams.ebl_threshold[1]",
        "method": "cpi",
        "rulesYearValue": 256000,
        "projectedValue": 320000,
        "baseYear": 2024,
        "baseAmount": 250000
      },
      {
        "parameter": "ebl_threshold.mfj",
        "rule": "fed-ebl-threshold",
        "field": "FedWorkParams.ebl_threshold[0]",
        "method": "derived",
        "rulesYearValue": 512000,
        "projectedValue": 640000,
        "derivedFrom": "ebl_threshold",
        "times": 2
      }
    ],
    "rules": {
      "fed-ordinary-brackets": {
        "method": "cpi",
        "rounding": {
          "mode": "down",
          "step": 50,
          "appliesTo": "increase"
        },
        "index": "C-CPI-U",
        "statute": "§1(f)(3), §1(f)(7), §1(j)(3)(B)",
        "establishes": "ordinary brackets (all statuses) (§1(f)(3), §1(f)(7), §1(j)(3)(B)): 2026 see rule ord_mfj etc.. C-CPI-U, §1(f)(3) cost-of-living adjustment; §1(j)(3)(B): 'calendar year 2017' base for bracket edges above 12% end / above 22% begin, else 2016 base",
        "sources": [
          {
            "url": "https://www.law.cornell.edu/uscode/text/26/1",
            "title": "26 U.S.C. 1",
            "kind": "statute",
            "official": true,
            "quote": "if any increase determined under paragraph (2)(a), section 63(c)(4), section 68(b)(2) [1] or section 151(d)(4) is not a multiple of $50, such increase shall be rounded to the next lowest multiple of $50",
            "checked": "2026-10-12"
          }
        ]
      },
      "fed-standard-deduction": {
        "method": "cpi",
        "rounding": {
          "mode": "down",
          "step": 50,
          "appliesTo": "increase"
        },
        "index": "C-CPI-U",
        "statute": "§63(c)(7)(B)(ii)",
        "establishes": "basic standard deduction (§63(c)(7)(B)(ii)): 2026 16,100 / 32,200 / 24,150. C-CPI-U, §1(f)(3) cost-of-living adjustment, base 2024 ($15,750 / $23,625 per §63(c)(7)(A))",
        "sources": [
          {
            "url": "https://www.law.cornell.edu/uscode/text/26/63",
            "title": "26 U.S.C. 63",
            "kind": "statute",
            "official": true,
            "quote": "determined by substituting \"2024\" for \"2016\" in subparagraph (a)(ii) thereof. if any increase under this clause is not a multiple of $50, such increase shall be rounded to the next lowest multiple of $50",
            "checked": "2026-10-12"
          }
        ]
      },
      "fed-63f-aged-blind": {
        "method": "cpi",
        "rounding": {
          "mode": "down",
          "step": 50,
          "appliesTo": "increase"
        },
        "index": "C-CPI-U",
        "statute": "§63(c)(4), §63(f)",
        "establishes": "§63(f) additional aged/blind (§63(c)(4), §63(f)): 2026 1,650 married / 2,050 unmarried. C-CPI-U, §1(f)(3) cost-of-living adjustment, base 1987 (§63(c)(4))",
        "sources": [
          {
            "url": "https://www.law.cornell.edu/uscode/text/26/63",
            "title": "26 U.S.C. 63",
            "kind": "statute",
            "official": true,
            "quote": "\"calendar year 1987\" in the case of the dollar amounts contained in paragraph (2)(b), (2)(c), or (5)(a) or subsection (f)",
            "checked": "2026-10-12"
          }
        ]
      },
      "fed-ltcg-breakpoints": {
        "method": "cpi",
        "rounding": {
          "mode": "down",
          "step": 50,
          "appliesTo": "increase"
        },
        "index": "C-CPI-U",
        "statute": "§1(j)(5)(C)",
        "establishes": "LTCG 0% / 15% maximum amounts (§1(j)(5)(C)): 2026 see rule ltcg. C-CPI-U, §1(f)(3) cost-of-living adjustment, base 2017",
        "sources": [
          {
            "url": "https://www.law.cornell.edu/uscode/text/26/1",
            "title": "26 U.S.C. 1",
            "kind": "statute",
            "official": true,
            "quote": "determined by substituting \"calendar year 2017\" for \"calendar year 2016\" in subparagraph (a)(ii) thereof. if any increase under this subparagraph is not a multiple of $50, such increase shall be rounded to the next lowest multiple of $50. (6) section 15",
            "checked": "2026-10-12"
          }
        ]
      },
      "fed-niit-thresholds": {
        "method": "fixed",
        "statute": "§1411(b)",
        "establishes": "NIIT thresholds 250k/200k/125k (§1411(b)): 2026 250,000 / 200,000 / 125,000. No indexing provision.",
        "sources": [
          {
            "url": "https://www.law.cornell.edu/uscode/text/26/1411",
            "title": "26 U.S.C. 1411",
            "kind": "statute",
            "official": true,
            "quote": "in any other case, $200,000",
            "checked": "2026-10-12"
          }
        ]
      },
      "fed-addl-medicare-thresholds": {
        "method": "fixed",
        "statute": "§3101(b)(2), §1401(b)(2)",
        "establishes": "Additional Medicare thresholds (§3101(b)(2), §1401(b)(2)): 2026 250,000 / 200,000 / 125,000. No indexing provision.",
        "sources": [
          {
            "url": "https://www.law.cornell.edu/uscode/text/26/3101",
            "title": "26 U.S.C. 3101",
            "kind": "statute",
            "official": true,
            "quote": "a tax equal to 0.9 percent of wages which are received with respect to employment",
            "checked": "2026-10-12"
          },
          {
            "url": "https://www.law.cornell.edu/uscode/text/26/3102",
            "title": "26 U.S.C. 3102",
            "kind": "statute",
            "official": true,
            "quote": "subsection (a) shall only apply to the extent to which the taxpayer receives wages from the employer in excess of $200,000",
            "checked": "2026-10-12"
          }
        ]
      },
      "fed-ss-benefit-thresholds": {
        "method": "fixed",
        "statute": "§86(c)",
        "establishes": "SS benefit base / adjusted base (§86(c)): 2026 25k/32k/0; 34k/44k/0. No indexing provision.",
        "sources": [
          {
            "url": "https://www.law.cornell.edu/uscode/text/26/86",
            "title": "26 U.S.C. 86",
            "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": "2026-10-12"
          }
        ]
      },
      "fed-capital-loss-limit": {
        "method": "fixed",
        "statute": "§1211(b)",
        "establishes": "capital loss limit (§1211(b)): 2026 3,000 / 1,500 MFS. No indexing provision.",
        "sources": [
          {
            "url": "https://www.law.cornell.edu/uscode/text/26/1211",
            "title": "26 U.S.C. 1211",
            "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": "2026-10-12"
          }
        ]
      },
      "fed-oasdi-wage-base": {
        "method": "awi",
        "rounding": {
          "mode": "nearest",
          "step": 300,
          "appliesTo": "amount"
        },
        "index": "AWI (42 U.S.C. 430(b)): national average wage index ratio vs 1992 times $60,600; changes only in a year with a benefit COLA",
        "statute": "42 U.S.C. 430(b)",
        "establishes": "OASDI wage base (42 U.S.C. 430(b)): 2026 184,500. AWI ratio vs 1992 x $60,600 (42 USC 430(b)); only moves in a COLA year",
        "sources": [
          {
            "url": "https://www.law.cornell.edu/uscode/text/42/430",
            "title": "42 U.S.C. 430",
            "kind": "statute",
            "official": true,
            "quote": "with such product, if not a multiple of $300, being rounded to the next higher multiple of $300 where such product is a multiple of $150 but not of $300 and to the nearest multiple of $300 in any other case",
            "checked": "2026-10-12"
          }
        ]
      },
      "fed-earnings-test-exempt": {
        "method": "awi",
        "rounding": {
          "mode": "nearest",
          "step": 10,
          "appliesTo": "amount"
        },
        "index": "AWI (42 U.S.C. 403(f)(8)(B)): monthly exempt amounts, ratio vs 1992 (lower) / 2000 (higher)",
        "statute": "42 U.S.C. 403(f)(8)(B)",
        "establishes": "earnings-test exempt amounts (42 U.S.C. 403(f)(8)(B)): 2026 24,480 / 65,160. AWI ratio vs 1992 (lower) / 2000 (higher), monthly amounts",
        "sources": [
          {
            "url": "https://www.law.cornell.edu/uscode/text/42/403",
            "title": "42 U.S.C. 403",
            "kind": "statute",
            "official": true,
            "quote": "with such product, if not a multiple of $10, being rounded to the next higher multiple of $10 where such product is a multiple of $5 but not of $10",
            "checked": "2026-10-12"
          },
          {
            "url": "https://www.ssa.gov/oact/cola/rteahistory.html",
            "title": "Exempt amounts under the earnings test, 1975-1999",
            "kind": "data",
            "official": true,
            "quote": "1994 8,040 11,160",
            "checked": "2026-10-12"
          }
        ]
      },
      "fed-se-floor": {
        "method": "fixed",
        "statute": "§1402(b)(2)",
        "establishes": "SE $400 floor (§1402(b)(2)): 2026 400. No indexing provision.",
        "sources": [
          {
            "url": "https://www.law.cornell.edu/uscode/text/26/1402",
            "title": "26 U.S.C. 1402",
            "kind": "statute",
            "official": true,
            "quote": "if such net earnings for the taxable year are less than $400",
            "checked": "2026-10-12"
          }
        ]
      },
      "fed-ftc-904j-ceiling": {
        "method": "fixed",
        "statute": "§904(j)(2)(B)",
        "establishes": "FTC no-1116 election ceiling (§904(j)(2)(B)): 2026 300 / 600 joint. No indexing provision.",
        "sources": [
          {
            "url": "https://www.law.cornell.edu/uscode/text/26/904",
            "title": "26 U.S.C. 904",
            "kind": "statute",
            "official": true,
            "quote": "does not exceed $300 ($600 in the case of a joint return)",
            "checked": "2026-10-12"
          }
        ]
      },
      "fed-amt-exemption": {
        "method": "cpi",
        "rounding": {
          "mode": "nearest",
          "step": 100,
          "appliesTo": "amount"
        },
        "index": "C-CPI-U",
        "statute": "§55(d)(4)(B)",
        "establishes": "AMT exemption (§55(d)(4)(B)): 2026 140,200 / 90,100 / 70,100. C-CPI-U, §1(f)(3) cost-of-living adjustment, base 2017 for $109,400 / $70,300; MFS = 50% of MFJ",
        "sources": [
          {
            "url": "https://www.law.cornell.edu/uscode/text/26/55",
            "title": "26 U.S.C. 55",
            "kind": "statute",
            "official": true,
            "quote": "\"calendar year 2017\", in the case of the $109,400 amount in subparagraph (a)(i)(i) and the $70,300 amount in subparagraph (a)(i)(ii)",
            "checked": "2026-10-12"
          }
        ]
      },
      "fed-amt-phaseout-threshold": {
        "method": "cpi",
        "rounding": {
          "mode": "nearest",
          "step": 100,
          "appliesTo": "amount"
        },
        "index": "C-CPI-U",
        "statute": "§55(d)(4)(A)(ii), (B) as amended by P.L. 119-21 §70107",
        "establishes": "AMT phase-out threshold (§55(d)(4)(A)(ii), (B) as amended by P.L. 119-21 §70107): 2026 1,000,000 MFJ / 500,000 other & MFS. C-CPI-U, §1(f)(3) cost-of-living adjustment, base 2025, first adjusted in 2027 (not adjusted before 2027); unmarried and MFS = 50% of the MFJ amount",
        "sources": [
          {
            "url": "https://www.law.cornell.edu/uscode/text/26/55",
            "title": "26 U.S.C. 55",
            "kind": "statute",
            "official": true,
            "quote": "(2026, in the case of the $1,000,000 amount in subparagraph (a)(ii)(i))",
            "checked": "2026-10-12"
          }
        ]
      },
      "fed-amt-28-breakpoint": {
        "method": "cpi",
        "rounding": {
          "mode": "nearest",
          "step": 100,
          "appliesTo": "amount"
        },
        "index": "C-CPI-U",
        "statute": "§55(d)(3)",
        "establishes": "AMT 28% breakpoint (§55(d)(3)): 2026 244,500 / 122,250 MFS. C-CPI-U, §1(f)(3) cost-of-living adjustment, base 2011 ($175,000)",
        "sources": [
          {
            "url": "https://www.law.cornell.edu/uscode/text/26/55",
            "title": "26 U.S.C. 55",
            "kind": "statute",
            "official": true,
            "quote": "determined by substituting \"calendar year 2011\" for \"calendar year 2016\" in subparagraph (a)(ii) thereof",
            "checked": "2026-10-12"
          }
        ]
      },
      "fed-qbi-threshold": {
        "method": "cpi",
        "rounding": {
          "mode": "down",
          "step": 50,
          "appliesTo": "increase"
        },
        "index": "C-CPI-U",
        "statute": "§199A(e)(2)(B)",
        "establishes": "QBI threshold (§199A(e)(2)(B)): 2026 201,750 / 201,775 MFS / 403,500 MFJ. C-CPI-U, §1(f)(3) cost-of-living adjustment, base 2017 ($157,500; joint 200%)",
        "sources": [
          {
            "url": "https://www.law.cornell.edu/uscode/text/26/199A",
            "title": "26 U.S.C. 199A",
            "kind": "statute",
            "official": true,
            "quote": "the amount of any increase under the preceding sentence shall be rounded as provided in section 1(f)(7)",
            "checked": "2026-10-12"
          }
        ]
      },
      "fed-qbi-phase-in-range": {
        "method": "fixed",
        "statute": "§199A(b)(3)(B), (d)(3)",
        "establishes": "QBI phase-in range (§199A(b)(3)(B), (d)(3)): 2026 75,000 / 150,000 joint. No indexing provision.",
        "sources": [
          {
            "url": "https://www.law.cornell.edu/uscode/text/26/199A",
            "title": "26 U.S.C. 199A",
            "kind": "statute",
            "official": true,
            "quote": "plus $75,000 ($150,000 in the case of a joint return)",
            "checked": "2026-10-12"
          }
        ]
      },
      "fed-qbi-minimum": {
        "method": "cpi",
        "rounding": {
          "mode": "nearest",
          "step": 5,
          "appliesTo": "increase"
        },
        "index": "C-CPI-U",
        "statute": "§199A(i)(3)",
        "establishes": "QBI minimum deduction / active-QBI floor (§199A(i)(3)): 2026 400 / 1,000. C-CPI-U, §1(f)(3) cost-of-living adjustment, base 2025, from taxable years beginning after 2026",
        "sources": [
          {
            "url": "https://www.law.cornell.edu/uscode/text/26/199A",
            "title": "26 U.S.C. 199A",
            "kind": "statute",
            "official": true,
            "quote": "if any increase under this paragraph is not a multiple of $5, such increase shall be rounded to the nearest multiple of $5",
            "checked": "2026-10-12"
          }
        ]
      },
      "fed-salt-cap": {
        "method": "scheduled",
        "statute": "§164(b)(7)(A)",
        "establishes": "SALT cap (§164(b)(7)(A)): 2026 40,400 (2026). 101% of prior year 2027-2029; $10,000 from 2030",
        "sources": [
          {
            "url": "https://www.law.cornell.edu/uscode/text/26/164",
            "title": "26 U.S.C. 164",
            "kind": "statute",
            "official": true,
            "quote": "101 percent of the dollar amount in effect under this subparagraph for taxable years beginning in the preceding calendar year, and (iv) in the case of any taxable year beginning after calendar year 2029, $10,000",
            "checked": "2026-10-12"
          }
        ]
      },
      "fed-salt-phasedown-threshold": {
        "method": "scheduled",
        "statute": "§164(b)(7)(B)",
        "establishes": "SALT phase-down threshold (§164(b)(7)(B)): 2026 505,000 (2026). 101% of prior year after 2026; phase-down applies only to years before 2030",
        "sources": [
          {
            "url": "https://www.law.cornell.edu/uscode/text/26/164",
            "title": "26 U.S.C. 164",
            "kind": "statute",
            "official": true,
            "quote": "in the case of any taxable year beginning in calendar year 2026, $505,000",
            "checked": "2026-10-12"
          }
        ]
      },
      "fed-salt-floor": {
        "method": "fixed",
        "statute": "§164(b)(7)(B)(iii)",
        "establishes": "SALT floor (§164(b)(7)(B)(iii)): 2026 10,000. No indexing provision.",
        "sources": [
          {
            "url": "https://www.law.cornell.edu/uscode/text/26/164",
            "title": "26 U.S.C. 164",
            "kind": "statute",
            "official": true,
            "quote": "shall not result in the applicable limitation amount being less than $10,000",
            "checked": "2026-10-12"
          }
        ]
      },
      "fed-senior-deduction": {
        "method": "scheduled",
        "statute": "§151(d)(5)(C)",
        "establishes": "senior deduction (§151(d)(5)(C)): 2026 6,000; phase-out 6% over 75,000 / 150,000. none (fixed amount and thresholds)",
        "sources": [
          {
            "url": "https://www.law.cornell.edu/uscode/text/26/151",
            "title": "26 U.S.C. 151",
            "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",
            "checked": "2026-10-12"
          }
        ]
      },
      "fed-tips-cap": {
        "method": "scheduled",
        "statute": "§224(b), (h)",
        "establishes": "tips cap (§224(b), (h)): 2026 25,000; phase-out 150k/300k. No indexing provision.",
        "sources": [
          {
            "url": "https://www.law.cornell.edu/uscode/text/26/224",
            "title": "26 U.S.C. 224",
            "kind": "statute",
            "official": true,
            "quote": "no deduction shall be allowed under this section for any taxable year beginning after december 31, 2028",
            "checked": "2026-10-12"
          }
        ]
      },
      "fed-overtime-cap": {
        "method": "scheduled",
        "statute": "§225(b), (g)",
        "establishes": "overtime cap (§225(b), (g)): 2026 12,500 / 25,000 joint; phase-out 150k/300k. No indexing provision.",
        "sources": [
          {
            "url": "https://www.law.cornell.edu/uscode/text/26/225",
            "title": "26 U.S.C. 225",
            "kind": "statute",
            "official": true,
            "quote": "shall not exceed $12,500 ($25,000 in the case of a joint return)",
            "checked": "2026-10-12"
          }
        ]
      },
      "fed-170p-cap": {
        "method": "fixed",
        "statute": "§170(p)",
        "establishes": "§170(p) non-itemizer charity (§170(p)): 2026 1,000 / 2,000 joint. No indexing provision.",
        "sources": [
          {
            "url": "https://www.law.cornell.edu/uscode/text/26/170",
            "title": "26 U.S.C. 170",
            "kind": "statute",
            "official": true,
            "quote": "not in excess of 1,000 ($2,000 in the case of a joint return)",
            "checked": "2026-10-12"
          }
        ]
      },
      "fed-senior-phaseout-thresholds": {
        "method": "fixed",
        "statute": "§151(d)(5)(C)(iii)",
        "establishes": "senior phase-out thresholds (§151(d)(5)(C)(iii)): 2026 75,000 / 150,000. No indexing provision.",
        "sources": [
          {
            "url": "https://www.law.cornell.edu/uscode/text/26/151",
            "title": "26 U.S.C. 151",
            "kind": "statute",
            "official": true,
            "quote": "reduced (but not below zero) by 6 percent of so much of the taxpayer's modified adjusted gross income as exceeds $75,000",
            "checked": "2026-10-12"
          }
        ]
      },
      "fed-ctc": {
        "method": "cpi",
        "rounding": {
          "mode": "down",
          "step": 100,
          "appliesTo": "increase"
        },
        "index": "C-CPI-U",
        "statute": "§24(i)(2)-(3)",
        "establishes": "CTC per child (§24(i)(2)-(3)): 2026 2,200. C-CPI-U, §1(f)(3) cost-of-living adjustment, base 2024, taxable years after 2025",
        "sources": [
          {
            "url": "https://www.law.cornell.edu/uscode/text/26/24",
            "title": "26 U.S.C. 24",
            "kind": "statute",
            "official": true,
            "quote": "if any increase under this subsection is not a multiple of $100, such increase shall be rounded to the next lowest multiple of $100",
            "checked": "2026-10-12"
          }
        ]
      },
      "fed-6654-110pct-trigger": {
        "method": "fixed",
        "statute": "§6654(d)(1)(C)",
        "establishes": "estimated-tax 110% AGI trigger (§6654(d)(1)(C)): 2026 150,000 / 75,000 MFS. No indexing provision.",
        "sources": [
          {
            "url": "https://www.law.cornell.edu/uscode/text/26/6654",
            "title": "26 U.S.C. 6654",
            "kind": "statute",
            "official": true,
            "quote": "exceeds $150,000, clause (ii) of subparagraph (b) shall be applied by substituting \"110 percent\" for \"100 percent\"",
            "checked": "2026-10-12"
          }
        ]
      },
      "fed-6654-de-minimis": {
        "method": "fixed",
        "statute": "§6654(e)(1)",
        "establishes": "estimated-tax penalty de minimis (§6654(e)(1)): no addition to tax when the year's tax less withholding is under $1,000. No indexing provision.",
        "sources": [
          {
            "url": "https://www.law.cornell.edu/uscode/text/26/6654",
            "title": "26 U.S.C. 6654",
            "kind": "statute",
            "official": true,
            "quote": "reduced by the credit allowable under section 31, is less than $1,000",
            "checked": "2026-10-12"
          }
        ]
      },
      "fed-tax-table-ceiling": {
        "method": "unknown",
        "statute": "§3 (tables authorised), i1040 line 16",
        "establishes": "Tax Table ceiling (§3 (tables authorised), i1040 line 16): 2026 100,000. administrative (IRS instructions), not statutory",
        "sources": [
          {
            "url": "https://www.irs.gov/pub/irs-pdf/i1040gi.pdf",
            "title": "Instructions for Form 1040 (2025)",
            "kind": "instructions",
            "official": true,
            "quote": "if your taxable income is less than $100,000, you must use the tax table",
            "checked": "2026-10-12"
          }
        ]
      },
      "fed-tips-overtime-phaseout": {
        "method": "fixed",
        "statute": "§224(b)(2), §225(b)(2)",
        "establishes": "tips and overtime deduction phase-out thresholds (§224(b)(2), §225(b)(2)): $150,000 / $300,000 joint, fixed amounts (the deductions themselves end after 2028: rules fed-tips-cap, fed-overtime-cap)",
        "sources": [
          {
            "url": "https://www.law.cornell.edu/uscode/text/26/224",
            "title": "26 U.S.C. 224",
            "kind": "statute",
            "official": true,
            "quote": "by which the taxpayer's modified adjusted gross income exceeds $150,000 ($300,000 in the case of a joint return)",
            "checked": "2026-10-12"
          }
        ]
      },
      "fed-ftc-adjustment-exception": {
        "method": "fixed",
        "statute": "§904(b)(2)(B) (the instructions' exception)",
        "establishes": "Form 1116 adjustment exception: no rate-differential adjustment when foreign capital-gain distributions plus foreign qualified dividends are under $20,000 (i1116). An instructions figure the statute does not index; held at $20,000.",
        "sources": [
          {
            "url": "https://www.irs.gov/pub/irs-pdf/i1116.pdf",
            "title": "Instructions for Form 1116",
            "kind": "instructions",
            "official": true,
            "quote": "the amount of your foreign source capital gain distributions plus the amount of your foreign source qualified dividends is less than $20,000",
            "checked": "2026-10-12"
          }
        ]
      },
      "fed-pal-allowance": {
        "method": "fixed",
        "statute": "§469(i)(2), (3)(A), (5)(A)",
        "establishes": "Rental real estate special allowance (§469(i)(2), (3)(A), (5)(A)): 2026 25,000, reduced by 50% of MAGI over 100,000; married filing separately and living apart all year 12,500 / 50,000. No indexing provision.",
        "sources": [
          {
            "url": "https://www.law.cornell.edu/uscode/text/26/469",
            "title": "26 U.S.C. 469",
            "kind": "statute",
            "official": true,
            "quote": "The aggregate amount to which paragraph (1) applies for any taxable year shall not exceed $25,000.",
            "checked": "2026-10-12"
          }
        ]
      },
      "fed-elderly-credit": {
        "method": "fixed",
        "statute": "§22(c)(2)(A), (d)",
        "establishes": "Credit for the elderly or the disabled (§22(c)(2)(A), (d)): 2026 initial amounts 5,000 (single, or joint with one qualified spouse) / 7,500 (joint, both qualified) / 3,750 (married filing separately); AGI thresholds 7,500 / 10,000 / 5,000. No indexing provision.",
        "sources": [
          {
            "url": "https://www.law.cornell.edu/uscode/text/26/22",
            "title": "26 U.S.C. 22",
            "kind": "statute",
            "official": true,
            "quote": "(i) $5,000 in the case of a single individual, or a joint return where only one spouse is a qualified individual, (ii) $7,500 in the case of a joint return where both spouses are qualified individuals, or (iii) $3,750 in the case of a married individual filing a separate return",
            "checked": "2026-10-12"
          }
        ]
      },
      "fed-savers-cap": {
        "method": "scheduled",
        "statute": "§25B(a), (d)(1)(B)",
        "establishes": "Saver's credit contribution cap (§25B(a), (d)(1)(B)): 2026 2,000 per person. From 2027 retirement contributions no longer count (§25B(d)(1)(B) as amended by Pub. L. 119-21 §70116(a)); the cap is 0 for the engine's (retirement) contributions.",
        "sources": [
          {
            "url": "https://www.law.cornell.edu/uscode/text/26/25B",
            "title": "26 U.S.C. 25B",
            "kind": "statute",
            "official": true,
            "quote": "as do not exceed $2,000",
            "checked": "2026-10-12"
          }
        ]
      },
      "fed-savers-agi": {
        "method": "cpi",
        "rounding": {
          "mode": "nearest",
          "step": 500,
          "appliesTo": "increase"
        },
        "index": "C-CPI-U",
        "statute": "§25B(b)(1)-(3)",
        "establishes": "Saver's credit AGI tops (§25B(b)): 2026 joint 48,500 (50%) / 52,500 (20%) / 80,500 (10%); head of household 75% and all others 50% of the joint amounts. C-CPI-U, §1(f)(3) cost-of-living adjustment, base 2005 for $30,000 / $32,500 / $50,000, increase rounded to the nearest $500",
        "sources": [
          {
            "url": "https://www.law.cornell.edu/uscode/text/26/25B",
            "title": "26 U.S.C. 25B",
            "kind": "statute",
            "official": true,
            "quote": "determined by substituting \"calendar year 2005\" for \"calendar year 2016\" in subparagraph (A)(ii) thereof. Any increase determined under the preceding sentence shall be rounded to the nearest multiple of $500.",
            "checked": "2026-10-12"
          },
          {
            "url": "https://www.irs.gov/pub/irs-drop/n-25-67.pdf",
            "title": "Notice 2025-67: 2026 retirement plan limitations",
            "kind": "guidance",
            "official": true,
            "quote": "married taxpayers filing a joint return is increased from $47,500 to $48,500",
            "checked": "2026-10-12"
          }
        ]
      },
      "fed-eitc-amounts": {
        "method": "cpi",
        "rounding": {
          "mode": "nearest",
          "step": 10,
          "appliesTo": "amount"
        },
        "index": "C-CPI-U",
        "statute": "§32(b)(2), (j)",
        "establishes": "EITC earned income and phaseout amounts (§32(b)(2)): 2026 earned income amounts 8,680 / 13,020 / 18,290 / 18,290 (0 / 1 / 2 / 3+ children); phaseout begins 10,860 / 23,890 (others), 18,140 / 31,160 (joint). C-CPI-U, §1(f)(3), base 1995 for the (b)(2)(A) amounts and 2008 for the $5,000 joint increase, the sum rounded to the nearest $10",
        "sources": [
          {
            "url": "https://www.law.cornell.edu/uscode/text/26/32",
            "title": "26 U.S.C. 32",
            "kind": "statute",
            "official": true,
            "quote": "in the case of amounts in subsection (b)(2)(A), \"calendar year 1995\" for \"calendar year 2016\", (ii) in the case of the $5,000 amount in subsection (b)(2)(B), \"calendar year 2008\" for \"calendar year 2016\"",
            "checked": "2026-10-12"
          },
          {
            "url": "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf",
            "title": "Rev. Proc. 2025-32: 2026 inflation-adjusted items",
            "kind": "guidance",
            "official": true,
            "quote": "Earned Income Amount $13,020 $18,290 $18,290 $8,680 Maximum Amount of Credit $4,427 $7,316 $8,231 $664",
            "checked": "2026-10-12"
          }
        ]
      },
      "fed-eitc-investment-limit": {
        "method": "cpi",
        "rounding": {
          "mode": "down",
          "step": 50,
          "appliesTo": "amount"
        },
        "index": "C-CPI-U",
        "statute": "§32(i)(1), (j)(1)(B)(iii), (j)(2)(B)",
        "establishes": "EITC disqualified (investment) income limit (§32(i)(1)): 2026 12,200. C-CPI-U, §1(f)(3), base 2020 for $10,000, rounded down to a multiple of $50",
        "sources": [
          {
            "url": "https://www.law.cornell.edu/uscode/text/26/32",
            "title": "26 U.S.C. 32",
            "kind": "statute",
            "official": true,
            "quote": "the aggregate amount of disqualified income of the taxpayer for the taxable year exceeds $10,000",
            "checked": "2026-10-12"
          },
          {
            "url": "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf",
            "title": "Rev. Proc. 2025-32: 2026 inflation-adjusted items",
            "kind": "guidance",
            "official": true,
            "quote": "aggregate amount of certain investment income exceeds $12,200",
            "checked": "2026-10-12"
          }
        ]
      },
      "fed-ctc-refundable": {
        "method": "cpi",
        "rounding": {
          "mode": "down",
          "step": 100,
          "appliesTo": "increase"
        },
        "index": "C-CPI-U",
        "statute": "§24(h)(5), (i)(1), (i)(3)",
        "establishes": "Refundable child tax credit per child (§24(h)(5), (i)(1)): 2026 1,700. C-CPI-U, §1(f)(3), base 2017 for $1,400, increase rounded down to a multiple of $100",
        "sources": [
          {
            "url": "https://www.law.cornell.edu/uscode/text/26/24",
            "title": "26 U.S.C. 24",
            "kind": "statute",
            "official": true,
            "quote": "The amount determined under subsection (d)(1)(A) with respect to any qualifying child shall not exceed $1,400",
            "checked": "2026-10-12"
          },
          {
            "url": "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf",
            "title": "Rev. Proc. 2025-32: 2026 inflation-adjusted items",
            "kind": "guidance",
            "official": true,
            "quote": "the amount used in § 24(d)(1)(A) to determine the amount of the credit under § 24 that may be refundable is $1,700",
            "checked": "2026-10-12"
          }
        ]
      },
      "fed-ctc-fixed": {
        "method": "fixed",
        "statute": "§24(h)(3), (h)(4)(A), (h)(6)",
        "establishes": "Child tax credit amounts fixed in law (§24(h)(3), (h)(4)(A), (h)(6)): 2026 other-dependent credit 500; phase-out threshold 400,000 joint / 200,000 others; refundable-credit earned income floor 2,500. No indexing provision.",
        "sources": [
          {
            "url": "https://www.law.cornell.edu/uscode/text/26/24",
            "title": "26 U.S.C. 24",
            "kind": "statute",
            "official": true,
            "quote": "the threshold amount shall be $400,000 in the case of a joint return ($200,000 in any other case)",
            "checked": "2026-10-12"
          }
        ]
      },
      "fed-ebl-threshold": {
        "method": "cpi",
        "rounding": {
          "mode": "nearest",
          "step": 1000,
          "appliesTo": "amount"
        },
        "index": "C-CPI-U",
        "statute": "§461(l)(3)(C)",
        "establishes": "The excess business loss threshold (§461(l)(3)(A)(ii)(II), (C)): 2026 256,000 / 512,000 joint. C-CPI-U, the §1(f)(3) cost-of-living adjustment with 2024 for 2016 (P.L. 119-21 §70601(b)), base $250,000 (200 percent joint), the amount rounded to the nearest $1,000.",
        "sources": [
          {
            "url": "https://www.law.cornell.edu/uscode/text/26/461",
            "title": "26 U.S.C. 461",
            "kind": "statute",
            "official": true,
            "quote": "$250,000 (200 percent of such amount in the case of a joint return)",
            "checked": "2026-10-12"
          },
          {
            "url": "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf",
            "title": "Rev. Proc. 2025-32",
            "kind": "guidance",
            "official": true,
            "quote": "$256,000 ($512,000 for joint returns)",
            "checked": "2026-10-12"
          }
        ]
      }
    },
    "notApplied": [
      "Rates, percentages and the rules themselves are 2026's; only dollar amounts move, each by its rule in research/data/federal-tax-indexing.json (https://quantcalc.app/docs/federal-tax/indexing/).",
      "cpiFactor stands in for the index each statute names (the chained CPI-U of the Internal Revenue Code, the CPI-U of the IRMAA floors): the index level of the projected year is its 2026 level times cpiFactor, and each indexed amount is computed from its statute's base-year amount with the statute's rounding, so a projected figure can differ from the one the IRS publishes by the difference between the indexes and by one rounding step.",
      "awiFactor was not given: the amounts indexed by the national average wage index (the social security wage base, the earnings-test exempt amounts) move by cpiFactor.",
      "The Tax Table: no table is published for a later year, so line 16 uses the rate schedules (taxTable false unless sent; with indexing \"inflation\", taxTable true builds the table on the year's schedules with its $100,000 ceiling held)."
    ],
    "inflation": 0.025
  }
}

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 $15,426: AGI $100,000, taxable income $83,900, income tax $11,426, §72(t) additional tax $4,000. Engine version 2.3.2.

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 (the senior deduction, tips and overtime)	$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	$11,426
`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	$15,426

The complete response

{
  "engineVersion": "2.3.2",
  "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": 7676,
    "capitalGainsTax": 3750,
    "niit": 0,
    "capitalGainsTaxExcludingNiit": 3750,
    "incomeTax": 11426,
    "incomeTaxExcludingNiit": 11426,
    "earlyWithdrawalTax": 4000,
    "totalTax": 15426
  },
  "formYear": 2025,
  "lines": [
    {
      "line": "1040.2a",
      "form": "Form 1040",
      "lineNumber": "2a",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "43",
      "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",
      "lineNumberDraft2026": "13a",
      "label": "Additional deductions from Schedule 1-A, line 38 (the senior deduction, tips and overtime)",
      "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",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "16",
      "label": "Tax",
      "rule": "irc_3_tax_table",
      "value": 11426,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_3_tax_table"
    },
    {
      "line": "1040s2.8",
      "form": "Schedule 2",
      "lineNumber": "8",
      "lineNumberDraft2026": "5 (§72(t), §72(q), Form 5329 Part XI); 18 (the §4974 and §4973 excises)",
      "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",
      "lineNumberDraft2026": "6",
      "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",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "24a",
      "label": "Total tax",
      "rule": "total_tax",
      "value": 15426,
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "rule": "age65_day_before",
          "url": "https://www.irs.gov/pub/irs-pdf/p554.pdf",
          "title": "Publication 554 (2025), Tax Guide for Seniors",
          "publisher": "Internal Revenue Service",
          "kind": "guidance",
          "official": true,
          "quote": "You are considered age 65 on the day before",
          "checked": "2026-10-12"
        },
        {
          "rule": "age65_day_before",
          "url": "https://www.irs.gov/pub/irs-pdf/i1040gi.pdf",
          "title": "Instructions for Form 1040 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "If you were born on January 1, 1961, you are considered to be age 65 at the end of 2025",
          "checked": "2026-10-12"
        },
        {
          "rule": "age65_day_before",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
          "title": "Schedule 1-A (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "were born before January 2, 1961",
          "checked": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "rule": "age65_day_before",
          "url": "https://www.irs.gov/pub/irs-pdf/p554.pdf",
          "title": "Publication 554 (2025), Tax Guide for Seniors",
          "publisher": "Internal Revenue Service",
          "kind": "guidance",
          "official": true,
          "quote": "You are considered age 65 on the day before",
          "checked": "2026-10-12"
        },
        {
          "rule": "age65_day_before",
          "url": "https://www.irs.gov/pub/irs-pdf/i1040gi.pdf",
          "title": "Instructions for Form 1040 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "If you were born on January 1, 1961, you are considered to be age 65 at the end of 2025",
          "checked": "2026-10-12"
        },
        {
          "rule": "age65_day_before",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
          "title": "Schedule 1-A (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "were born before January 2, 1961",
          "checked": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "irc_3_tax_table": [
        {
          "rule": "tax_table",
          "url": "https://www.law.cornell.edu/uscode/text/26/3",
          "title": "26 U.S. Code § 3",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "In lieu of the tax imposed by section 1, there is hereby imposed for each taxable year on the taxable income of every individual",
          "checked": "2026-10-12"
        },
        {
          "rule": "tax_table",
          "url": "https://www.irs.gov/pub/irs-pdf/i1040gi.pdf",
          "title": "Instructions for Form 1040 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "If your taxable income is less than $100,000, you must use the Tax Table",
          "checked": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "rule": "niit_nii",
          "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": "gross income from interest, dividends, annuities, royalties, and rents",
          "checked": "2026-10-12"
        },
        {
          "rule": "niit_nii",
          "url": "https://www.irs.gov/pub/irs-pdf/i8960.pdf",
          "title": "Instructions for Form 8960 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Form 1040 or 1040-SR, line 7a",
          "checked": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ]
    },
    "unsourced": [],
    "notModeled": [
      "Wages and self-employment beyond the W-2 and Schedule C amounts the API takes: farm income and the optional methods of Schedule SE, church employee income, railroad retirement (RRTA) compensation, unreported tips (Form 4137) and uncollected FICA (Form 8919), statutory employees; the QBI deduction's REIT dividends, publicly traded partnership income, qualified business loss carryforwards in and the agricultural cooperative (patron) reduction; every business is taken as one the filer materially participates in",
      "Form 4952 investment-interest elections (the Schedule D Tax Worksheet lines 3 to 5 and 8, and the Qualified Dividends and Capital Gain Tax Worksheet's line 3); qualified dividends are taken to meet the holding-period test (more than 60 days in the 121-day period around the ex-dividend date, IRS Pub 550)",
      "Credits other than the foreign tax credit, the credit for the elderly or disabled, the saver's credit, the child tax credit and credit for other dependents and the earned income credit: child and dependent care, education, energy and vehicle credits, the adoption credit, the general business credit, the prior-year minimum tax credit (Form 8801); the dependency, relationship, residency, identification-number and student tests of the credits are the caller's assertion; the EIC of a filer with foreign earned income, the Schedule 8812 Puerto Rico rules and nontaxable combat pay",
      "Foreign tax credit and AMT limits: foreign income other than passive fund income (the general, section 901(j), treaty and lump-sum categories, foreign 25%/28% gains, Form 2555), interest expense apportionment (Form 1116 lines 4a-4b), foreign tax reductions and the high-tax kickout (lines 12-13), the carryback and reading back a carryover out, the AMT refiguring of capital gains and of Form 4952 (lines 2c and Part III) and the Form 6251 adjustments beyond private-activity-bond interest, incentive stock options and the caller's disposition and other adjustments",
      "Adjustments to income (Schedule 1 Part II) other than the deductible part of self-employment tax, the self-employed retirement plan deduction and the self-employed health insurance deduction (lines 15-17); the Schedule 1-A car-loan interest deduction; the tips and overtime deductions' valid-SSN and qualifying-occupation conditions are the caller's assertion",
      "Private-foundation gift limits (and their carryover classes), the 0.5% floor on carryovers into 2026 and later as the IRS may read it (the engine applies it to the total, carryovers included), non-cash gifts other than long-term capital-gain property (ordinary-income property and the §170(e) reduction), and the §163(h)(3) mortgage-debt limit (mortgage interest is taken as a deductible amount); casualty and theft losses (Schedule A line 15, Form 4684); other itemized deductions (line 16) are taken as already limited (gambling losses up to winnings)",
      "The calculation of substantially equal periodic payments (the installment is an input), the other §72(t)(2) exceptions (first home, medical, birth or adoption, emergency, domestic abuse, terminal illness), the further Form 5329 exceptions (a qualified domestic relations order, health insurance while unemployed, higher education, an IRS levy, reservists, ESOP dividends, federal phased retirement, §414(w) and corrective distributions), the 25-years-of-service alternative to separation at 50, the 25% rate on a SIMPLE IRA distribution in its first 2 years (the engine uses 10%), and first-home or death Roth distributions",
      "The §4974(d) reasonable-cause waiver of the missed-RMD excise and the still-working exception for an employer plan; one request carries one excise rate (a shortfall partly corrected and partly not cannot be sent at once)",
      "Form 2210's penalty waivers and the farmer and fisherman rules, Part II box E (a joint return in only one of the two years), Schedule AI for estates and trusts, and Schedule AI's period amounts of the items a request cannot split by period (Schedule A amounts, the AMT preference items, the credits' inputs and the rest accrue evenly through the year); the Schedule AI NIIT and Additional Medicare Tax are figured on the annualized amounts (the instructions give no other rule)",
      "A qualifying surviving spouse's eligibility (the year of death, the dependent child) is the caller's assertion; the split-interest QCD is an engine function, not a request field",
      "A spouse's death on a single return: the capital-loss carryover out is the joint return's; the decedent's share does not pass to the survivor (IRS Pub 550), so the caller enters the survivor's share as next year's carryover (the Monte Carlo planner splits it: spouseCapitalLossShare)",
      "The balance due: withholding and estimated payments (read only by Form 2210), refundable credits (the earned income credit, the additional child tax credit, the refundable American opportunity credit, and the other Schedule 3 Part II items; excess social security withheld, Schedule 3 line 11, is reported but not netted), the refund and the amount owed (Form 1040 lines 25 to 37). The engine computes the total tax (line 24) and, on request, the Form 2210 penalty (line 38)",
      "Schedule 2 taxes other than the §72(t) additional tax (and, federal engine 2.3, the §72(q) one and Form 5329's 6% and 100% taxes), the §4974 missed-RMD excise and the net investment income tax: household employment taxes, the HSA, Archer MSA and other account additional taxes, credit recaptures, the deferred-compensation (§409A, §457A) and installment-sale interest taxes, and the rest of Schedule 2",
      "Form 5329 Part II (the additional tax on Coverdell ESA, QTP and ABLE account distributions), and around Parts III-VIII (federal engine 2.3): the deemed contribution of a prior excess absorbed by this year's unused limit (the IRA Deduction Worksheet, Form 8889 line 13: the engine has no traditional IRA or HSA deduction), Form 8889 itself (the HSA deduction, the 20% on distributions not used for medical expenses), the contributors' Coverdell MAGI limits, the Archer MSA limit and the ABLE-to-work amount (the caller's limits), a spouse's Coverdell ESA, Archer MSA, ABLE or Trump account, the 2025 Trump account excess (0 for 2026) and the excess-contribution limits of a projected year (refused)",
      "Royalty income, Schedule E Parts IV-V (REMICs, farm rental), Form 4797 gains, farm income and personal-property rental: no field carries them into the net investment income tax (otherOrdinaryIncome and pension are never net investment income; a nonqualified annuity has its own field; rental real estate has rentalNetIncome, federal engine 2.1; partnerships, S corporations, estates and trusts the K-1 fields, federal engine 2.3)",
      "Other Schedule 1 income items with their own rules: the net operating loss deduction, hobby income, §951/§951A inclusions, the §461(l) excess business loss adjustment and digital assets received as ordinary income",
      "The foreign earned income and housing exclusions (Form 2555) and the possession exclusions: MAGI is AGI throughout (the senior deduction, the NIIT, the SALT cap), and there is no Foreign Earned Income Tax Worksheet",
      "A filer or spouse who can be claimed as someone's dependent (the limited standard deduction), a dual-status alien, the Social Security lump-sum election (Pub 915 worksheets 2 to 4), the Form 8815 savings-bond interest exclusion and the other Pub 915 line 5 exclusions, repayments of benefits, a child's income on the parent's return (Form 8814), lump-sum distribution averaging (Form 4972), the retired public safety officer insurance exclusion and a pension's exclusion ratio for after-tax contributions (the pension field is the taxable amount)",
      "The senior deduction's valid-SSN condition is assumed met",
      "Form 8606 line 4 (contributions made after the year end) and qualified disaster distributions and repayments (lines 15b, 15c, 25b); the carry-forward basis omits them",
      "Planner IRMAA: the MAGI add-backs other than tax-exempt interest (the savings-bond interest exclusion, foreign earned income, possession income), the three-year-old return when the two-year-old one is not available, and a new determination after a life-changing event (Form SSA-44): the planner always uses the MAGI of two years earlier",
      "Planner RMDs per owner and per account: employer plans are not figured separately from IRAs, and a spouse's own IRA is distributed on the spouse's age, start age and divisor only when the plan gives the spouse's share of the traditional balance (traditionalBalanceSpouse); otherwise the planner takes one RMD on the household's combined traditional balance at the primary owner's age",
      "On Form 8960 Part II: foreign income tax and state or local property taxes attributable to net investment income (line 9b), miscellaneous investment expenses (line 9c), additional modifications (line 10) and the Form 4952 limit (investmentInterest is the deductible amount)",
      "§72(q) beyond the 10% and its exceptions (federal engine 2.3): the recapture with interest of a series of substantially equal payments modified before 59½ or within 5 years (§72(q)(3)), the 5% rate on a deferred annuity under a pre-March 1, 1986 election, and a modified endowment contract's additional tax (§72(v)); the annuity's exclusion ratio (nonqualifiedAnnuity is the taxable part)",
      "Substantially equal periodic payments from an employer plan, which §72(t)(3)(B) excepts only after the employee separates from service: seppDistribution is the IRA part, and the API refuses a seppDistribution that overlaps employerPlanDistribution",
      "Rental real estate beyond Schedule E Part I as one net amount, and Schedule E Parts II-III beyond one net amount per class (federal engine 2.3): royalties, REMICs (Part IV), farm rental (Form 4835), the release of a suspended loss on a disposition (section 469(g)) or at death, the commercial revitalization deduction, the per-activity allocation of the unallowed loss within a class (Form 8582 worksheets: each class is one activity), depreciation (an input inside the net amount) and its recapture, the at-risk rules (Form 6198) and the partner and shareholder basis limits (sections 704(d), 1366(d); Forms 7203/7217: the K-1 amounts are entered after them), the excess business loss limitation of section 461(l) (refused above its threshold), publicly traded partnerships, self-charged interest, the Form 1041 K-1 box 14 code H adjustment of Form 8960 line 7, a net operating loss, the rental real estate safe harbor of the QBI deduction (Rev. Proc. 2019-38), the AMT refiguring of passive losses, and the real estate professional's net investment income safe harbor (Treas. Reg. section 1.1411-4(g)(7)); Form 1116 line 3e takes the positive rental net income as gross income",
      "Inherited accounts beyond one account and one beneficiary: several beneficiaries of one account (the oldest's life expectancy, separate accounts) and trusts as beneficiaries (see-through trusts, applicable multi-beneficiary trusts) are the caller's to reduce to one beneficiary type; a successor beneficiary (the beneficiary of a beneficiary who died) and the 10-year limit after an eligible designated beneficiary's death; the surviving spouse's election to be treated as the decedent (SECURE 2.0 section 327), the spouse who dies before distributions begin, and the deemed election to treat the IRA as one's own; the decedent's basis (its own Form 8606) and a nonqualified distribution from an inherited Roth IRA; the 10-year election's deadline; the plan's own terms (a plan may require the 5-year or 10-year rule)",
      "Form 8962 beyond Parts I-III for one tax family: the allocation of a policy shared with another tax family (Part IV), the alternative calculation for the year of marriage (Part V), a qualified small employer health reimbursement arrangement, a dependent's own Form 8962, the self-employed health insurance deduction together with the credit (refused), the special enrollment period and eligibility facts (other minimum essential coverage, affordable employer coverage, lawful presence; the caller's assertion), and a premium tax credit in a projected year (refused: the guidelines and percentages are not published)"
    ]
  }
}

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 2.3.2.

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 (the senior deduction, tips and overtime)	$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": "2.3.2",
  "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,
    "capitalGainsTaxExcludingNiit": 18000,
    "incomeTax": 55535.5,
    "incomeTaxExcludingNiit": 51422,
    "earlyWithdrawalTax": 0,
    "totalTax": 55535.5
  },
  "formYear": 2025,
  "lines": [
    {
      "line": "1040.2a",
      "form": "Form 1040",
      "lineNumber": "2a",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "43",
      "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",
      "lineNumberDraft2026": "13a",
      "label": "Additional deductions from Schedule 1-A, line 38 (the senior deduction, tips and overtime)",
      "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",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "5 (§72(t), §72(q), Form 5329 Part XI); 18 (the §4974 and §4973 excises)",
      "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",
      "lineNumberDraft2026": "6",
      "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",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "24a",
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "rule": "age65_day_before",
          "url": "https://www.irs.gov/pub/irs-pdf/p554.pdf",
          "title": "Publication 554 (2025), Tax Guide for Seniors",
          "publisher": "Internal Revenue Service",
          "kind": "guidance",
          "official": true,
          "quote": "You are considered age 65 on the day before",
          "checked": "2026-10-12"
        },
        {
          "rule": "age65_day_before",
          "url": "https://www.irs.gov/pub/irs-pdf/i1040gi.pdf",
          "title": "Instructions for Form 1040 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "If you were born on January 1, 1961, you are considered to be age 65 at the end of 2025",
          "checked": "2026-10-12"
        },
        {
          "rule": "age65_day_before",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
          "title": "Schedule 1-A (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "were born before January 2, 1961",
          "checked": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "rule": "age65_day_before",
          "url": "https://www.irs.gov/pub/irs-pdf/p554.pdf",
          "title": "Publication 554 (2025), Tax Guide for Seniors",
          "publisher": "Internal Revenue Service",
          "kind": "guidance",
          "official": true,
          "quote": "You are considered age 65 on the day before",
          "checked": "2026-10-12"
        },
        {
          "rule": "age65_day_before",
          "url": "https://www.irs.gov/pub/irs-pdf/i1040gi.pdf",
          "title": "Instructions for Form 1040 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "If you were born on January 1, 1961, you are considered to be age 65 at the end of 2025",
          "checked": "2026-10-12"
        },
        {
          "rule": "age65_day_before",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
          "title": "Schedule 1-A (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "were born before January 2, 1961",
          "checked": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "rule": "qualified_dividends",
          "url": "https://www.law.cornell.edu/uscode/text/26/1",
          "title": "26 U.S. Code § 1",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "means net capital gain (determined without regard to this paragraph) increased by qualified dividend income",
          "checked": "2026-10-12"
        },
        {
          "rule": "qualified_dividends",
          "url": "https://www.irs.gov/publications/p505",
          "title": "Publication 505 (2026), Tax Withholding and Estimated Tax",
          "publisher": "Internal Revenue Service",
          "kind": "guidance",
          "official": true,
          "quote": "Enter your qualified dividends expected for 2026",
          "checked": "2026-10-12"
        },
        {
          "rule": "qualified_dividends",
          "url": "https://www.irs.gov/pub/irs-pdf/i1040gi.pdf",
          "title": "Form 1040 and 1040-SR Instructions 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Enter the smaller of line 15 or line 16 of Schedule D. If either line 15 or line 16 is blank or a loss, enter -0-",
          "checked": "2026-10-12"
        },
        {
          "rule": "qualified_dividends",
          "url": "https://www.irs.gov/pub/irs-pdf/f1099div.pdf",
          "title": "Form 1099-DIV",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "1a Total ordinary dividends",
          "checked": "2026-10-12"
        },
        {
          "rule": "qualified_dividends",
          "url": "https://www.irs.gov/publications/p550",
          "title": "Publication 550, Investment Income and Expenses",
          "publisher": "Internal Revenue Service",
          "kind": "guidance",
          "official": true,
          "quote": "You must have held the stock for more than 60 days during the 121-day period that begins 60 days before the ex-dividend date",
          "checked": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "rule": "niit_nii",
          "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": "gross income from interest, dividends, annuities, royalties, and rents",
          "checked": "2026-10-12"
        },
        {
          "rule": "niit_nii",
          "url": "https://www.irs.gov/pub/irs-pdf/i8960.pdf",
          "title": "Instructions for Form 8960 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Form 1040 or 1040-SR, line 7a",
          "checked": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ]
    },
    "unsourced": [],
    "notModeled": [
      "Wages and self-employment beyond the W-2 and Schedule C amounts the API takes: farm income and the optional methods of Schedule SE, church employee income, railroad retirement (RRTA) compensation, unreported tips (Form 4137) and uncollected FICA (Form 8919), statutory employees; the QBI deduction's REIT dividends, publicly traded partnership income, qualified business loss carryforwards in and the agricultural cooperative (patron) reduction; every business is taken as one the filer materially participates in",
      "Form 4952 investment-interest elections (the Schedule D Tax Worksheet lines 3 to 5 and 8, and the Qualified Dividends and Capital Gain Tax Worksheet's line 3); qualified dividends are taken to meet the holding-period test (more than 60 days in the 121-day period around the ex-dividend date, IRS Pub 550)",
      "Credits other than the foreign tax credit, the credit for the elderly or disabled, the saver's credit, the child tax credit and credit for other dependents and the earned income credit: child and dependent care, education, energy and vehicle credits, the adoption credit, the general business credit, the prior-year minimum tax credit (Form 8801); the dependency, relationship, residency, identification-number and student tests of the credits are the caller's assertion; the EIC of a filer with foreign earned income, the Schedule 8812 Puerto Rico rules and nontaxable combat pay",
      "Foreign tax credit and AMT limits: foreign income other than passive fund income (the general, section 901(j), treaty and lump-sum categories, foreign 25%/28% gains, Form 2555), interest expense apportionment (Form 1116 lines 4a-4b), foreign tax reductions and the high-tax kickout (lines 12-13), the carryback and reading back a carryover out, the AMT refiguring of capital gains and of Form 4952 (lines 2c and Part III) and the Form 6251 adjustments beyond private-activity-bond interest, incentive stock options and the caller's disposition and other adjustments",
      "Adjustments to income (Schedule 1 Part II) other than the deductible part of self-employment tax, the self-employed retirement plan deduction and the self-employed health insurance deduction (lines 15-17); the Schedule 1-A car-loan interest deduction; the tips and overtime deductions' valid-SSN and qualifying-occupation conditions are the caller's assertion",
      "Private-foundation gift limits (and their carryover classes), the 0.5% floor on carryovers into 2026 and later as the IRS may read it (the engine applies it to the total, carryovers included), non-cash gifts other than long-term capital-gain property (ordinary-income property and the §170(e) reduction), and the §163(h)(3) mortgage-debt limit (mortgage interest is taken as a deductible amount); casualty and theft losses (Schedule A line 15, Form 4684); other itemized deductions (line 16) are taken as already limited (gambling losses up to winnings)",
      "The calculation of substantially equal periodic payments (the installment is an input), the other §72(t)(2) exceptions (first home, medical, birth or adoption, emergency, domestic abuse, terminal illness), the further Form 5329 exceptions (a qualified domestic relations order, health insurance while unemployed, higher education, an IRS levy, reservists, ESOP dividends, federal phased retirement, §414(w) and corrective distributions), the 25-years-of-service alternative to separation at 50, the 25% rate on a SIMPLE IRA distribution in its first 2 years (the engine uses 10%), and first-home or death Roth distributions",
      "The §4974(d) reasonable-cause waiver of the missed-RMD excise and the still-working exception for an employer plan; one request carries one excise rate (a shortfall partly corrected and partly not cannot be sent at once)",
      "Form 2210's penalty waivers and the farmer and fisherman rules, Part II box E (a joint return in only one of the two years), Schedule AI for estates and trusts, and Schedule AI's period amounts of the items a request cannot split by period (Schedule A amounts, the AMT preference items, the credits' inputs and the rest accrue evenly through the year); the Schedule AI NIIT and Additional Medicare Tax are figured on the annualized amounts (the instructions give no other rule)",
      "A qualifying surviving spouse's eligibility (the year of death, the dependent child) is the caller's assertion; the split-interest QCD is an engine function, not a request field",
      "A spouse's death on a single return: the capital-loss carryover out is the joint return's; the decedent's share does not pass to the survivor (IRS Pub 550), so the caller enters the survivor's share as next year's carryover (the Monte Carlo planner splits it: spouseCapitalLossShare)",
      "The balance due: withholding and estimated payments (read only by Form 2210), refundable credits (the earned income credit, the additional child tax credit, the refundable American opportunity credit, and the other Schedule 3 Part II items; excess social security withheld, Schedule 3 line 11, is reported but not netted), the refund and the amount owed (Form 1040 lines 25 to 37). The engine computes the total tax (line 24) and, on request, the Form 2210 penalty (line 38)",
      "Schedule 2 taxes other than the §72(t) additional tax (and, federal engine 2.3, the §72(q) one and Form 5329's 6% and 100% taxes), the §4974 missed-RMD excise and the net investment income tax: household employment taxes, the HSA, Archer MSA and other account additional taxes, credit recaptures, the deferred-compensation (§409A, §457A) and installment-sale interest taxes, and the rest of Schedule 2",
      "Form 5329 Part II (the additional tax on Coverdell ESA, QTP and ABLE account distributions), and around Parts III-VIII (federal engine 2.3): the deemed contribution of a prior excess absorbed by this year's unused limit (the IRA Deduction Worksheet, Form 8889 line 13: the engine has no traditional IRA or HSA deduction), Form 8889 itself (the HSA deduction, the 20% on distributions not used for medical expenses), the contributors' Coverdell MAGI limits, the Archer MSA limit and the ABLE-to-work amount (the caller's limits), a spouse's Coverdell ESA, Archer MSA, ABLE or Trump account, the 2025 Trump account excess (0 for 2026) and the excess-contribution limits of a projected year (refused)",
      "Royalty income, Schedule E Parts IV-V (REMICs, farm rental), Form 4797 gains, farm income and personal-property rental: no field carries them into the net investment income tax (otherOrdinaryIncome and pension are never net investment income; a nonqualified annuity has its own field; rental real estate has rentalNetIncome, federal engine 2.1; partnerships, S corporations, estates and trusts the K-1 fields, federal engine 2.3)",
      "Other Schedule 1 income items with their own rules: the net operating loss deduction, hobby income, §951/§951A inclusions, the §461(l) excess business loss adjustment and digital assets received as ordinary income",
      "The foreign earned income and housing exclusions (Form 2555) and the possession exclusions: MAGI is AGI throughout (the senior deduction, the NIIT, the SALT cap), and there is no Foreign Earned Income Tax Worksheet",
      "A filer or spouse who can be claimed as someone's dependent (the limited standard deduction), a dual-status alien, the Social Security lump-sum election (Pub 915 worksheets 2 to 4), the Form 8815 savings-bond interest exclusion and the other Pub 915 line 5 exclusions, repayments of benefits, a child's income on the parent's return (Form 8814), lump-sum distribution averaging (Form 4972), the retired public safety officer insurance exclusion and a pension's exclusion ratio for after-tax contributions (the pension field is the taxable amount)",
      "The senior deduction's valid-SSN condition is assumed met",
      "Form 8606 line 4 (contributions made after the year end) and qualified disaster distributions and repayments (lines 15b, 15c, 25b); the carry-forward basis omits them",
      "Planner IRMAA: the MAGI add-backs other than tax-exempt interest (the savings-bond interest exclusion, foreign earned income, possession income), the three-year-old return when the two-year-old one is not available, and a new determination after a life-changing event (Form SSA-44): the planner always uses the MAGI of two years earlier",
      "Planner RMDs per owner and per account: employer plans are not figured separately from IRAs, and a spouse's own IRA is distributed on the spouse's age, start age and divisor only when the plan gives the spouse's share of the traditional balance (traditionalBalanceSpouse); otherwise the planner takes one RMD on the household's combined traditional balance at the primary owner's age",
      "On Form 8960 Part II: foreign income tax and state or local property taxes attributable to net investment income (line 9b), miscellaneous investment expenses (line 9c), additional modifications (line 10) and the Form 4952 limit (investmentInterest is the deductible amount)",
      "§72(q) beyond the 10% and its exceptions (federal engine 2.3): the recapture with interest of a series of substantially equal payments modified before 59½ or within 5 years (§72(q)(3)), the 5% rate on a deferred annuity under a pre-March 1, 1986 election, and a modified endowment contract's additional tax (§72(v)); the annuity's exclusion ratio (nonqualifiedAnnuity is the taxable part)",
      "Substantially equal periodic payments from an employer plan, which §72(t)(3)(B) excepts only after the employee separates from service: seppDistribution is the IRA part, and the API refuses a seppDistribution that overlaps employerPlanDistribution",
      "Rental real estate beyond Schedule E Part I as one net amount, and Schedule E Parts II-III beyond one net amount per class (federal engine 2.3): royalties, REMICs (Part IV), farm rental (Form 4835), the release of a suspended loss on a disposition (section 469(g)) or at death, the commercial revitalization deduction, the per-activity allocation of the unallowed loss within a class (Form 8582 worksheets: each class is one activity), depreciation (an input inside the net amount) and its recapture, the at-risk rules (Form 6198) and the partner and shareholder basis limits (sections 704(d), 1366(d); Forms 7203/7217: the K-1 amounts are entered after them), the excess business loss limitation of section 461(l) (refused above its threshold), publicly traded partnerships, self-charged interest, the Form 1041 K-1 box 14 code H adjustment of Form 8960 line 7, a net operating loss, the rental real estate safe harbor of the QBI deduction (Rev. Proc. 2019-38), the AMT refiguring of passive losses, and the real estate professional's net investment income safe harbor (Treas. Reg. section 1.1411-4(g)(7)); Form 1116 line 3e takes the positive rental net income as gross income",
      "Inherited accounts beyond one account and one beneficiary: several beneficiaries of one account (the oldest's life expectancy, separate accounts) and trusts as beneficiaries (see-through trusts, applicable multi-beneficiary trusts) are the caller's to reduce to one beneficiary type; a successor beneficiary (the beneficiary of a beneficiary who died) and the 10-year limit after an eligible designated beneficiary's death; the surviving spouse's election to be treated as the decedent (SECURE 2.0 section 327), the spouse who dies before distributions begin, and the deemed election to treat the IRA as one's own; the decedent's basis (its own Form 8606) and a nonqualified distribution from an inherited Roth IRA; the 10-year election's deadline; the plan's own terms (a plan may require the 5-year or 10-year rule)",
      "Form 8962 beyond Parts I-III for one tax family: the allocation of a policy shared with another tax family (Part IV), the alternative calculation for the year of marriage (Part V), a qualified small employer health reimbursement arrangement, a dependent's own Form 8962, the self-employed health insurance deduction together with the credit (refused), the special enrollment period and eligibility facts (other minimum essential coverage, affordable employer coverage, lawful presence; the caller's assertion), and a premium tax credit in a projected year (refused: the guidelines and percentages are not published)"
    ]
  }
}

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). Line 7a is the $3,000 allowed against other income (§1211(b)); the other $3,000 carries to next year as a short-term loss (the Capital Loss Carryover Worksheet; in the response, the short-term carryover out of schedules.scheduleD). The allowed loss lowers AGI and with it provisional income, so less of the Social Security is taxable.

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 $993: AGI $34,050, taxable income $9,900, income tax $993. Engine version 2.3.2.

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	$7,050
`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)	-$3,000
`1040.8`	Form 1040	Additional income from Schedule 1, line 10	$0
`1040.9`	Form 1040	Total income	$34,050
`1040.11a`	Form 1040	Adjusted gross income	$34,050
`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 (the senior deduction, tips and overtime)	$6,000
`1040.14`	Form 1040	Total deductions (lines 12e, 13a and 13b)	$24,150
`1040.15`	Form 1040	Taxable income	$9,900
`1040.16`	Form 1040	Tax	$993
`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	$993
`1040.2b`	Form 1040	Taxable interest	$0
`1040.3a`	Form 1040	Qualified dividends	$0
`1040.3b`	Form 1040	Ordinary dividends	$0
`1040sd.6`	Schedule D	Short-term capital loss carryover	$0
`1040sd.14`	Schedule D	Long-term capital loss carryover	$0
`1040sd.21`	Schedule D	Capital loss allowed	$3,000
`1040sdcw.8`	Capital Loss Carryover Worksheet	Short-term capital loss carryover to next year	$3,000
`1040sdcw.13`	Capital Loss Carryover Worksheet	Long-term capital loss carryover to next year	$0
`8960.8`	Form 8960	Total investment income	$0

The complete response

{
  "engineVersion": "2.3.2",
  "taxYear": 2026,
  "filingStatus": "single",
  "inputs": {
    "age": 66,
    "iraDistributions": 30000,
    "shortTermGains": -8000,
    "longTermGains": 2000,
    "socialSecurityGross": 20000
  },
  "result": {
    "shortTermGain": 0,
    "longTermGain": 0,
    "socialSecurityTaxable": 7050,
    "grossOrdinaryIncome": 34050,
    "agi": 34050,
    "magiIrmaa": 34050,
    "standardDeduction": 18150,
    "seniorDeduction": 6000,
    "taxableOrdinaryIncome": 9900,
    "unusedDeduction": 0,
    "taxableLongTermGain": 0,
    "ordinaryTax": 993,
    "capitalGainsTax": 0,
    "niit": 0,
    "capitalGainsTaxExcludingNiit": 0,
    "incomeTax": 993,
    "incomeTaxExcludingNiit": 993,
    "earlyWithdrawalTax": 0,
    "totalTax": 993
  },
  "schedules": {
    "scheduleA": {
      "itemizes": false,
      "deduction": 18150,
      "standardDeduction": 18150,
      "blindAddition": 0,
      "itemizedBeforeSection68": 0,
      "section68Reduction": 0,
      "itemized": 0,
      "medicalDeducted": 0,
      "saltPaid": 0,
      "saltCap": 40400,
      "saltDeducted": 0,
      "interestDeducted": 0,
      "charityFloor": 170.25,
      "charityDeducted": 0,
      "nonitemizerCharity": 0
    },
    "form8606": {
      "basisRatio": 0,
      "nontaxableConversion": 0,
      "nontaxableTotal": 0,
      "basisRemaining": 0,
      "rothQualified": false,
      "rothTaxableEarnings": 0,
      "rothConversionsWithinFiveYears": 0,
      "rothContributionsRemaining": 0
    },
    "form5329": {
      "earlyDistributions": 0,
      "exceptions": 0,
      "missedRmdExcise": 0
    },
    "scheduleD": {
      "carryoverInShortTerm": 0,
      "carryoverInLongTerm": 0,
      "capitalLossDeduction": 3000,
      "carryoverOutShortTerm": 3000,
      "carryoverOutLongTerm": 0
    },
    "form8960": {
      "netInvestmentIncome": 0
    }
  },
  "formYear": 2025,
  "lines": [
    {
      "line": "1040.2a",
      "form": "Form 1040",
      "lineNumber": "2a",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "6b",
      "label": "Social security benefits, taxable amount",
      "rule": "irc_86_pub915_taxable_ss",
      "value": 7050,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_86_pub915_taxable_ss"
    },
    {
      "line": "1040sd.7",
      "form": "Schedule D",
      "lineNumber": "7",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "7a",
      "label": "Capital gain or (loss)",
      "rule": "sched_d_netting_floor_0",
      "value": -3000,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#sched_d_netting_floor_0"
    },
    {
      "line": "1040.8",
      "form": "Form 1040",
      "lineNumber": "8",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "9",
      "label": "Total income",
      "rule": "irc_61_total_income",
      "value": 34050,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_61_total_income"
    },
    {
      "line": "1040.11a",
      "form": "Form 1040",
      "lineNumber": "11a",
      "lineNumberDraft2026": "11a",
      "label": "Adjusted gross income",
      "rule": "irc_62_agi_no_adjustments",
      "value": 34050,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_62_agi_no_adjustments"
    },
    {
      "line": "1040.12e",
      "form": "Form 1040",
      "lineNumber": "12e",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "43",
      "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",
      "lineNumberDraft2026": "13a",
      "label": "Additional deductions from Schedule 1-A, line 38 (the senior deduction, tips and overtime)",
      "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",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "15",
      "label": "Taxable income",
      "rule": "irc_63_taxable_income",
      "value": 9900,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_63_taxable_income"
    },
    {
      "line": "1040.16",
      "form": "Form 1040",
      "lineNumber": "16",
      "lineNumberDraft2026": "16",
      "label": "Tax",
      "rule": "irc_3_tax_table",
      "value": 993,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_3_tax_table"
    },
    {
      "line": "1040s2.8",
      "form": "Schedule 2",
      "lineNumber": "8",
      "lineNumberDraft2026": "5 (§72(t), §72(q), Form 5329 Part XI); 18 (the §4974 and §4973 excises)",
      "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",
      "lineNumberDraft2026": "6",
      "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",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "24a",
      "label": "Total tax",
      "rule": "total_tax",
      "value": 993,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#total_tax"
    },
    {
      "line": "1040.2b",
      "form": "Form 1040",
      "lineNumber": "2b",
      "lineNumberDraft2026": "2b",
      "label": "Taxable interest",
      "rule": "irc_61a4_taxable_interest",
      "value": 0,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_61a4_taxable_interest"
    },
    {
      "line": "1040.3a",
      "form": "Form 1040",
      "lineNumber": "3a",
      "lineNumberDraft2026": "3a",
      "label": "Qualified dividends",
      "rule": "irc_1h11_qualified_dividends",
      "value": 0,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_1h11_qualified_dividends"
    },
    {
      "line": "1040.3b",
      "form": "Form 1040",
      "lineNumber": "3b",
      "lineNumberDraft2026": "3b",
      "label": "Ordinary dividends",
      "rule": "irc_61a7_ordinary_dividends",
      "value": 0,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_61a7_ordinary_dividends"
    },
    {
      "line": "1040sd.6",
      "form": "Schedule D",
      "lineNumber": "6",
      "lineNumberDraft2026": "6",
      "label": "Short-term capital loss carryover",
      "rule": "irc_1212b_st_carryover_in",
      "value": 0,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_1212b_st_carryover_in"
    },
    {
      "line": "1040sd.14",
      "form": "Schedule D",
      "lineNumber": "14",
      "lineNumberDraft2026": "14",
      "label": "Long-term capital loss carryover",
      "rule": "irc_1212b_lt_carryover_in",
      "value": 0,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_1212b_lt_carryover_in"
    },
    {
      "line": "1040sd.21",
      "form": "Schedule D",
      "lineNumber": "21",
      "lineNumberDraft2026": "21",
      "label": "Capital loss allowed",
      "rule": "irc_1211b_loss_allowed",
      "value": 3000,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_1211b_loss_allowed"
    },
    {
      "line": "1040sdcw.8",
      "form": "Capital Loss Carryover Worksheet",
      "lineNumber": "8",
      "lineNumberDraft2026": "8",
      "label": "Short-term capital loss carryover to next year",
      "rule": "irc_1212b_st_carryover_out",
      "value": 3000,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_1212b_st_carryover_out"
    },
    {
      "line": "1040sdcw.13",
      "form": "Capital Loss Carryover Worksheet",
      "lineNumber": "13",
      "lineNumberDraft2026": "13",
      "label": "Long-term capital loss carryover to next year",
      "rule": "irc_1212b_lt_carryover_out",
      "value": 0,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_1212b_lt_carryover_out"
    },
    {
      "line": "8960.8",
      "form": "Form 8960",
      "lineNumber": "8",
      "lineNumberDraft2026": "8",
      "label": "Total investment income",
      "rule": "irc_1411c_nii_charged",
      "value": 0,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_1411c_nii_charged"
    }
  ],
  "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",
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          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
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          "official": true,
          "quote": "gross income does not include interest on any State or local bond",
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        },
        {
          "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",
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          "quote": "the amount of interest received or accrued by the taxpayer during the taxable year which is exempt from tax",
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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",
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        },
        {
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          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
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          "checked": "2026-10-12"
        },
        {
          "rule": "form_1040_lines",
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          "publisher": "Internal Revenue Service",
          "kind": "instructions",
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        },
        {
          "rule": "form_1040_lines",
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          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
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        }
      ],
      "irc_408d_ira_distribution": [
        {
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          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
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          "quote": "any amount paid or distributed out of an individual retirement plan shall be included in gross income by the payee or distributee",
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        {
          "rule": "form_1040_lines",
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          "publisher": "Internal Revenue Service",
          "kind": "instructions",
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        {
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          "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
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          "publisher": "Internal Revenue Service",
          "kind": "instructions",
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          "quote": "Enhanced deduction for seniors. Add lines 36a and 36b",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_1040_lines",
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          "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",
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        {
          "rule": "form_1040_lines",
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          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Net short-term capital gain or (loss)",
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        }
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      "irc_72_pension": [
        {
          "rule": "annuity_72",
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          "quote": "gross income includes any amount received as an annuity",
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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": "2026-10-12"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
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          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
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          "checked": "2026-10-12"
        },
        {
          "rule": "form_1040_lines",
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          "publisher": "Internal Revenue Service",
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          "official": true,
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        {
          "rule": "form_1040_lines",
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          "rule": "ss86",
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          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
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        },
        {
          "rule": "form_1040_lines",
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          "publisher": "Internal Revenue Service",
          "kind": "instructions",
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          "quote": "Tax-exempt interest",
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        },
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          "rule": "form_1040_lines",
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          "publisher": "Internal Revenue Service",
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        },
        {
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          "kind": "instructions",
          "official": true,
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          "title": "Schedule D (Form 1040) (2025): Capital Gains and Losses",
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      ],
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          "rule": "ss86",
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          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
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        },
        {
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          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
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        },
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          "publisher": "Internal Revenue Service",
          "kind": "instructions",
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        {
          "rule": "form_1040_lines",
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          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Additional tax on IRAs or other tax-favored accounts",
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        {
          "rule": "form_1040_lines",
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          "kind": "instructions",
          "official": true,
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          "checked": "2026-10-12"
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        {
          "rule": "form_1040_lines",
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          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Tax-exempt interest",
          "checked": "2026-10-12"
        },
        {
          "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",
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        {
          "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,
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      ],
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          "rule": "cg_1222",
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          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
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          "checked": "2026-10-12"
        },
        {
          "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",
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        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
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          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
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        },
        {
          "rule": "form_1040_lines",
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          "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",
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        {
          "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_capital_gain": [
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          "rule": "cg_1222",
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          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
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          "quote": "the excess of short-term capital gains for the taxable year over the short-term capital losses for such year",
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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": "2026-10-12"
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        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
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          "publisher": "Internal Revenue Service",
          "kind": "instructions",
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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,
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        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
          "title": "Schedule D (Form 1040) (2025): Capital Gains and Losses",
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          "kind": "instructions",
          "official": true,
          "quote": "Net short-term capital gain or (loss)",
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        {
          "rule": "cap_loss",
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          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
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          "quote": "the lower of- (1) $3,000 ($1,500 in the case of a married individual filing a separate return)",
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          "rule": "form_1040_lines",
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          "title": "Form 1040 (2025): U.S. Individual Income Tax Return",
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          "official": true,
          "quote": "Tax-exempt interest",
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        {
          "rule": "form_1040_lines",
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          "title": "Schedule 1-A (Form 1040) (2025): Additional Deductions",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
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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",
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        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
          "title": "Schedule D (Form 1040) (2025): Capital Gains and Losses",
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          "kind": "instructions",
          "official": true,
          "quote": "Net short-term capital gain or (loss)",
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      "irc_61_other_income": [
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          "rule": "gross_income_61",
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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": "2026-10-12"
        },
        {
          "rule": "form_1040_lines",
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          "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": "2026-10-12"
        },
        {
          "rule": "form_1040_lines",
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          "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",
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        },
        {
          "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_61_total_income": [
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          "rule": "gross_income_61",
          "url": "https://www.law.cornell.edu/uscode/text/26/61",
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          "quote": "gross income means all income from whatever source derived",
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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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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_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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "rule": "age65_day_before",
          "url": "https://www.irs.gov/pub/irs-pdf/p554.pdf",
          "title": "Publication 554 (2025), Tax Guide for Seniors",
          "publisher": "Internal Revenue Service",
          "kind": "guidance",
          "official": true,
          "quote": "You are considered age 65 on the day before",
          "checked": "2026-10-12"
        },
        {
          "rule": "age65_day_before",
          "url": "https://www.irs.gov/pub/irs-pdf/i1040gi.pdf",
          "title": "Instructions for Form 1040 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "If you were born on January 1, 1961, you are considered to be age 65 at the end of 2025",
          "checked": "2026-10-12"
        },
        {
          "rule": "age65_day_before",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
          "title": "Schedule 1-A (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "were born before January 2, 1961",
          "checked": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "rule": "age65_day_before",
          "url": "https://www.irs.gov/pub/irs-pdf/p554.pdf",
          "title": "Publication 554 (2025), Tax Guide for Seniors",
          "publisher": "Internal Revenue Service",
          "kind": "guidance",
          "official": true,
          "quote": "You are considered age 65 on the day before",
          "checked": "2026-10-12"
        },
        {
          "rule": "age65_day_before",
          "url": "https://www.irs.gov/pub/irs-pdf/i1040gi.pdf",
          "title": "Instructions for Form 1040 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "If you were born on January 1, 1961, you are considered to be age 65 at the end of 2025",
          "checked": "2026-10-12"
        },
        {
          "rule": "age65_day_before",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
          "title": "Schedule 1-A (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "were born before January 2, 1961",
          "checked": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "irc_3_tax_table": [
        {
          "rule": "tax_table",
          "url": "https://www.law.cornell.edu/uscode/text/26/3",
          "title": "26 U.S. Code § 3",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "In lieu of the tax imposed by section 1, there is hereby imposed for each taxable year on the taxable income of every individual",
          "checked": "2026-10-12"
        },
        {
          "rule": "tax_table",
          "url": "https://www.irs.gov/pub/irs-pdf/i1040gi.pdf",
          "title": "Instructions for Form 1040 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "If your taxable income is less than $100,000, you must use the Tax Table",
          "checked": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "rule": "niit_nii",
          "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": "gross income from interest, dividends, annuities, royalties, and rents",
          "checked": "2026-10-12"
        },
        {
          "rule": "niit_nii",
          "url": "https://www.irs.gov/pub/irs-pdf/i8960.pdf",
          "title": "Instructions for Form 8960 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Form 1040 or 1040-SR, line 7a",
          "checked": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "irc_61a4_taxable_interest": [
        {
          "rule": "niit_nii",
          "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": "gross income from interest, dividends, annuities, royalties, and rents",
          "checked": "2026-10-12"
        },
        {
          "rule": "niit_nii",
          "url": "https://www.irs.gov/pub/irs-pdf/i8960.pdf",
          "title": "Instructions for Form 8960 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Form 1040 or 1040-SR, line 7a",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_r1r2",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
          "title": "Form 1040 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Taxable interest",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_r1r2",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
          "title": "Schedule D (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Short-term capital loss carryover. Enter the amount, if any, from line 8 of your Capital Loss Carryover Worksheet",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_r1r2",
          "url": "https://www.irs.gov/pub/irs-pdf/f8960.pdf",
          "title": "Form 8960 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Total investment income",
          "checked": "2026-10-12"
        }
      ],
      "irc_1h11_qualified_dividends": [
        {
          "rule": "qualified_dividends",
          "url": "https://www.law.cornell.edu/uscode/text/26/1",
          "title": "26 U.S. Code § 1",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "means net capital gain (determined without regard to this paragraph) increased by qualified dividend income",
          "checked": "2026-10-12"
        },
        {
          "rule": "qualified_dividends",
          "url": "https://www.irs.gov/publications/p505",
          "title": "Publication 505 (2026), Tax Withholding and Estimated Tax",
          "publisher": "Internal Revenue Service",
          "kind": "guidance",
          "official": true,
          "quote": "Enter your qualified dividends expected for 2026",
          "checked": "2026-10-12"
        },
        {
          "rule": "qualified_dividends",
          "url": "https://www.irs.gov/pub/irs-pdf/i1040gi.pdf",
          "title": "Form 1040 and 1040-SR Instructions 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Enter the smaller of line 15 or line 16 of Schedule D. If either line 15 or line 16 is blank or a loss, enter -0-",
          "checked": "2026-10-12"
        },
        {
          "rule": "qualified_dividends",
          "url": "https://www.irs.gov/pub/irs-pdf/f1099div.pdf",
          "title": "Form 1099-DIV",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "1a Total ordinary dividends",
          "checked": "2026-10-12"
        },
        {
          "rule": "qualified_dividends",
          "url": "https://www.irs.gov/publications/p550",
          "title": "Publication 550, Investment Income and Expenses",
          "publisher": "Internal Revenue Service",
          "kind": "guidance",
          "official": true,
          "quote": "You must have held the stock for more than 60 days during the 121-day period that begins 60 days before the ex-dividend date",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_r1r2",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
          "title": "Form 1040 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Taxable interest",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_r1r2",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
          "title": "Schedule D (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Short-term capital loss carryover. Enter the amount, if any, from line 8 of your Capital Loss Carryover Worksheet",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_r1r2",
          "url": "https://www.irs.gov/pub/irs-pdf/f8960.pdf",
          "title": "Form 8960 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Total investment income",
          "checked": "2026-10-12"
        }
      ],
      "irc_61a7_ordinary_dividends": [
        {
          "rule": "niit_nii",
          "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": "gross income from interest, dividends, annuities, royalties, and rents",
          "checked": "2026-10-12"
        },
        {
          "rule": "niit_nii",
          "url": "https://www.irs.gov/pub/irs-pdf/i8960.pdf",
          "title": "Instructions for Form 8960 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Form 1040 or 1040-SR, line 7a",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_r1r2",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
          "title": "Form 1040 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Taxable interest",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_r1r2",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
          "title": "Schedule D (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Short-term capital loss carryover. Enter the amount, if any, from line 8 of your Capital Loss Carryover Worksheet",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_r1r2",
          "url": "https://www.irs.gov/pub/irs-pdf/f8960.pdf",
          "title": "Form 8960 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Total investment income",
          "checked": "2026-10-12"
        }
      ],
      "irc_1212b_st_carryover_in": [
        {
          "rule": "cap_loss_carryover",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
          "title": "Schedule D (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "If line 16 is a loss, enter here and on Form 1040, 1040-SR, or 1040-NR, line 7a, the smaller of: • The loss on line 16; or • ($3,000), or if married filing separately, ($1,500)",
          "checked": "2026-10-12"
        },
        {
          "rule": "cap_loss_carryover",
          "url": "https://www.law.cornell.edu/uscode/text/26/1212",
          "title": "26 U.S. Code § 1212",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "the excess of the net short-term capital loss over the net long-term capital gain for such year shall be a short-term capital loss in the succeeding taxable year",
          "checked": "2026-10-12"
        },
        {
          "rule": "cap_loss_carryover",
          "url": "https://www.irs.gov/pub/irs-pdf/i1040sd.pdf",
          "title": "Instructions for Schedule D (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "If the amount would have been a loss if you could enter a negative number on that line, enclose the amount in parentheses",
          "checked": "2026-10-12"
        },
        {
          "rule": "cap_loss_carryover",
          "url": "https://www.irs.gov/publications/p550",
          "title": "Publication 550, Investment Income and Expenses",
          "publisher": "Internal Revenue Service",
          "kind": "guidance",
          "official": true,
          "quote": "Use short-term losses first",
          "checked": "2026-10-12"
        },
        {
          "rule": "cap_loss_carryover",
          "url": "https://www.irs.gov/publications/p550",
          "title": "Publication 550, Investment Income and Expenses",
          "publisher": "Internal Revenue Service",
          "kind": "guidance",
          "official": true,
          "quote": "can be deducted only on the final income tax return filed for the decedent",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_r1r2",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
          "title": "Form 1040 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Taxable interest",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_r1r2",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
          "title": "Schedule D (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Short-term capital loss carryover. Enter the amount, if any, from line 8 of your Capital Loss Carryover Worksheet",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_r1r2",
          "url": "https://www.irs.gov/pub/irs-pdf/f8960.pdf",
          "title": "Form 8960 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Total investment income",
          "checked": "2026-10-12"
        }
      ],
      "irc_1212b_lt_carryover_in": [
        {
          "rule": "cap_loss_carryover",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
          "title": "Schedule D (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "If line 16 is a loss, enter here and on Form 1040, 1040-SR, or 1040-NR, line 7a, the smaller of: • The loss on line 16; or • ($3,000), or if married filing separately, ($1,500)",
          "checked": "2026-10-12"
        },
        {
          "rule": "cap_loss_carryover",
          "url": "https://www.law.cornell.edu/uscode/text/26/1212",
          "title": "26 U.S. Code § 1212",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "the excess of the net short-term capital loss over the net long-term capital gain for such year shall be a short-term capital loss in the succeeding taxable year",
          "checked": "2026-10-12"
        },
        {
          "rule": "cap_loss_carryover",
          "url": "https://www.irs.gov/pub/irs-pdf/i1040sd.pdf",
          "title": "Instructions for Schedule D (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "If the amount would have been a loss if you could enter a negative number on that line, enclose the amount in parentheses",
          "checked": "2026-10-12"
        },
        {
          "rule": "cap_loss_carryover",
          "url": "https://www.irs.gov/publications/p550",
          "title": "Publication 550, Investment Income and Expenses",
          "publisher": "Internal Revenue Service",
          "kind": "guidance",
          "official": true,
          "quote": "Use short-term losses first",
          "checked": "2026-10-12"
        },
        {
          "rule": "cap_loss_carryover",
          "url": "https://www.irs.gov/publications/p550",
          "title": "Publication 550, Investment Income and Expenses",
          "publisher": "Internal Revenue Service",
          "kind": "guidance",
          "official": true,
          "quote": "can be deducted only on the final income tax return filed for the decedent",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_r1r2",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
          "title": "Form 1040 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Taxable interest",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_r1r2",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
          "title": "Schedule D (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Short-term capital loss carryover. Enter the amount, if any, from line 8 of your Capital Loss Carryover Worksheet",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_r1r2",
          "url": "https://www.irs.gov/pub/irs-pdf/f8960.pdf",
          "title": "Form 8960 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Total investment income",
          "checked": "2026-10-12"
        }
      ],
      "irc_1211b_loss_allowed": [
        {
          "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": "2026-10-12"
        },
        {
          "rule": "cap_loss_carryover",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
          "title": "Schedule D (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "If line 16 is a loss, enter here and on Form 1040, 1040-SR, or 1040-NR, line 7a, the smaller of: • The loss on line 16; or • ($3,000), or if married filing separately, ($1,500)",
          "checked": "2026-10-12"
        },
        {
          "rule": "cap_loss_carryover",
          "url": "https://www.law.cornell.edu/uscode/text/26/1212",
          "title": "26 U.S. Code § 1212",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "the excess of the net short-term capital loss over the net long-term capital gain for such year shall be a short-term capital loss in the succeeding taxable year",
          "checked": "2026-10-12"
        },
        {
          "rule": "cap_loss_carryover",
          "url": "https://www.irs.gov/pub/irs-pdf/i1040sd.pdf",
          "title": "Instructions for Schedule D (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "If the amount would have been a loss if you could enter a negative number on that line, enclose the amount in parentheses",
          "checked": "2026-10-12"
        },
        {
          "rule": "cap_loss_carryover",
          "url": "https://www.irs.gov/publications/p550",
          "title": "Publication 550, Investment Income and Expenses",
          "publisher": "Internal Revenue Service",
          "kind": "guidance",
          "official": true,
          "quote": "Use short-term losses first",
          "checked": "2026-10-12"
        },
        {
          "rule": "cap_loss_carryover",
          "url": "https://www.irs.gov/publications/p550",
          "title": "Publication 550, Investment Income and Expenses",
          "publisher": "Internal Revenue Service",
          "kind": "guidance",
          "official": true,
          "quote": "can be deducted only on the final income tax return filed for the decedent",
          "checked": "2026-10-12"
        }
      ],
      "irc_1212b_st_carryover_out": [
        {
          "rule": "cap_loss_carryover",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
          "title": "Schedule D (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "If line 16 is a loss, enter here and on Form 1040, 1040-SR, or 1040-NR, line 7a, the smaller of: • The loss on line 16; or • ($3,000), or if married filing separately, ($1,500)",
          "checked": "2026-10-12"
        },
        {
          "rule": "cap_loss_carryover",
          "url": "https://www.law.cornell.edu/uscode/text/26/1212",
          "title": "26 U.S. Code § 1212",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "the excess of the net short-term capital loss over the net long-term capital gain for such year shall be a short-term capital loss in the succeeding taxable year",
          "checked": "2026-10-12"
        },
        {
          "rule": "cap_loss_carryover",
          "url": "https://www.irs.gov/pub/irs-pdf/i1040sd.pdf",
          "title": "Instructions for Schedule D (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "If the amount would have been a loss if you could enter a negative number on that line, enclose the amount in parentheses",
          "checked": "2026-10-12"
        },
        {
          "rule": "cap_loss_carryover",
          "url": "https://www.irs.gov/publications/p550",
          "title": "Publication 550, Investment Income and Expenses",
          "publisher": "Internal Revenue Service",
          "kind": "guidance",
          "official": true,
          "quote": "Use short-term losses first",
          "checked": "2026-10-12"
        },
        {
          "rule": "cap_loss_carryover",
          "url": "https://www.irs.gov/publications/p550",
          "title": "Publication 550, Investment Income and Expenses",
          "publisher": "Internal Revenue Service",
          "kind": "guidance",
          "official": true,
          "quote": "can be deducted only on the final income tax return filed for the decedent",
          "checked": "2026-10-12"
        }
      ],
      "irc_1212b_lt_carryover_out": [
        {
          "rule": "cap_loss_carryover",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
          "title": "Schedule D (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "If line 16 is a loss, enter here and on Form 1040, 1040-SR, or 1040-NR, line 7a, the smaller of: • The loss on line 16; or • ($3,000), or if married filing separately, ($1,500)",
          "checked": "2026-10-12"
        },
        {
          "rule": "cap_loss_carryover",
          "url": "https://www.law.cornell.edu/uscode/text/26/1212",
          "title": "26 U.S. Code § 1212",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "the excess of the net short-term capital loss over the net long-term capital gain for such year shall be a short-term capital loss in the succeeding taxable year",
          "checked": "2026-10-12"
        },
        {
          "rule": "cap_loss_carryover",
          "url": "https://www.irs.gov/pub/irs-pdf/i1040sd.pdf",
          "title": "Instructions for Schedule D (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "If the amount would have been a loss if you could enter a negative number on that line, enclose the amount in parentheses",
          "checked": "2026-10-12"
        },
        {
          "rule": "cap_loss_carryover",
          "url": "https://www.irs.gov/publications/p550",
          "title": "Publication 550, Investment Income and Expenses",
          "publisher": "Internal Revenue Service",
          "kind": "guidance",
          "official": true,
          "quote": "Use short-term losses first",
          "checked": "2026-10-12"
        },
        {
          "rule": "cap_loss_carryover",
          "url": "https://www.irs.gov/publications/p550",
          "title": "Publication 550, Investment Income and Expenses",
          "publisher": "Internal Revenue Service",
          "kind": "guidance",
          "official": true,
          "quote": "can be deducted only on the final income tax return filed for the decedent",
          "checked": "2026-10-12"
        }
      ],
      "irc_1411c_nii_charged": [
        {
          "rule": "niit_nii",
          "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": "gross income from interest, dividends, annuities, royalties, and rents",
          "checked": "2026-10-12"
        },
        {
          "rule": "niit_nii",
          "url": "https://www.irs.gov/pub/irs-pdf/i8960.pdf",
          "title": "Instructions for Form 8960 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Form 1040 or 1040-SR, line 7a",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_r1r2",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
          "title": "Form 1040 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Taxable interest",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_r1r2",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
          "title": "Schedule D (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Short-term capital loss carryover. Enter the amount, if any, from line 8 of your Capital Loss Carryover Worksheet",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_r1r2",
          "url": "https://www.irs.gov/pub/irs-pdf/f8960.pdf",
          "title": "Form 8960 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Total investment income",
          "checked": "2026-10-12"
        }
      ]
    },
    "unsourced": [],
    "notModeled": [
      "Wages and self-employment beyond the W-2 and Schedule C amounts the API takes: farm income and the optional methods of Schedule SE, church employee income, railroad retirement (RRTA) compensation, unreported tips (Form 4137) and uncollected FICA (Form 8919), statutory employees; the QBI deduction's REIT dividends, publicly traded partnership income, qualified business loss carryforwards in and the agricultural cooperative (patron) reduction; every business is taken as one the filer materially participates in",
      "Form 4952 investment-interest elections (the Schedule D Tax Worksheet lines 3 to 5 and 8, and the Qualified Dividends and Capital Gain Tax Worksheet's line 3); qualified dividends are taken to meet the holding-period test (more than 60 days in the 121-day period around the ex-dividend date, IRS Pub 550)",
      "Credits other than the foreign tax credit, the credit for the elderly or disabled, the saver's credit, the child tax credit and credit for other dependents and the earned income credit: child and dependent care, education, energy and vehicle credits, the adoption credit, the general business credit, the prior-year minimum tax credit (Form 8801); the dependency, relationship, residency, identification-number and student tests of the credits are the caller's assertion; the EIC of a filer with foreign earned income, the Schedule 8812 Puerto Rico rules and nontaxable combat pay",
      "Foreign tax credit and AMT limits: foreign income other than passive fund income (the general, section 901(j), treaty and lump-sum categories, foreign 25%/28% gains, Form 2555), interest expense apportionment (Form 1116 lines 4a-4b), foreign tax reductions and the high-tax kickout (lines 12-13), the carryback and reading back a carryover out, the AMT refiguring of capital gains and of Form 4952 (lines 2c and Part III) and the Form 6251 adjustments beyond private-activity-bond interest, incentive stock options and the caller's disposition and other adjustments",
      "Adjustments to income (Schedule 1 Part II) other than the deductible part of self-employment tax, the self-employed retirement plan deduction and the self-employed health insurance deduction (lines 15-17); the Schedule 1-A car-loan interest deduction; the tips and overtime deductions' valid-SSN and qualifying-occupation conditions are the caller's assertion",
      "Private-foundation gift limits (and their carryover classes), the 0.5% floor on carryovers into 2026 and later as the IRS may read it (the engine applies it to the total, carryovers included), non-cash gifts other than long-term capital-gain property (ordinary-income property and the §170(e) reduction), and the §163(h)(3) mortgage-debt limit (mortgage interest is taken as a deductible amount); casualty and theft losses (Schedule A line 15, Form 4684); other itemized deductions (line 16) are taken as already limited (gambling losses up to winnings)",
      "The calculation of substantially equal periodic payments (the installment is an input), the other §72(t)(2) exceptions (first home, medical, birth or adoption, emergency, domestic abuse, terminal illness), the further Form 5329 exceptions (a qualified domestic relations order, health insurance while unemployed, higher education, an IRS levy, reservists, ESOP dividends, federal phased retirement, §414(w) and corrective distributions), the 25-years-of-service alternative to separation at 50, the 25% rate on a SIMPLE IRA distribution in its first 2 years (the engine uses 10%), and first-home or death Roth distributions",
      "The §4974(d) reasonable-cause waiver of the missed-RMD excise and the still-working exception for an employer plan; one request carries one excise rate (a shortfall partly corrected and partly not cannot be sent at once)",
      "Form 2210's penalty waivers and the farmer and fisherman rules, Part II box E (a joint return in only one of the two years), Schedule AI for estates and trusts, and Schedule AI's period amounts of the items a request cannot split by period (Schedule A amounts, the AMT preference items, the credits' inputs and the rest accrue evenly through the year); the Schedule AI NIIT and Additional Medicare Tax are figured on the annualized amounts (the instructions give no other rule)",
      "A qualifying surviving spouse's eligibility (the year of death, the dependent child) is the caller's assertion; the split-interest QCD is an engine function, not a request field",
      "A spouse's death on a single return: the capital-loss carryover out is the joint return's; the decedent's share does not pass to the survivor (IRS Pub 550), so the caller enters the survivor's share as next year's carryover (the Monte Carlo planner splits it: spouseCapitalLossShare)",
      "The balance due: withholding and estimated payments (read only by Form 2210), refundable credits (the earned income credit, the additional child tax credit, the refundable American opportunity credit, and the other Schedule 3 Part II items; excess social security withheld, Schedule 3 line 11, is reported but not netted), the refund and the amount owed (Form 1040 lines 25 to 37). The engine computes the total tax (line 24) and, on request, the Form 2210 penalty (line 38)",
      "Schedule 2 taxes other than the §72(t) additional tax (and, federal engine 2.3, the §72(q) one and Form 5329's 6% and 100% taxes), the §4974 missed-RMD excise and the net investment income tax: household employment taxes, the HSA, Archer MSA and other account additional taxes, credit recaptures, the deferred-compensation (§409A, §457A) and installment-sale interest taxes, and the rest of Schedule 2",
      "Form 5329 Part II (the additional tax on Coverdell ESA, QTP and ABLE account distributions), and around Parts III-VIII (federal engine 2.3): the deemed contribution of a prior excess absorbed by this year's unused limit (the IRA Deduction Worksheet, Form 8889 line 13: the engine has no traditional IRA or HSA deduction), Form 8889 itself (the HSA deduction, the 20% on distributions not used for medical expenses), the contributors' Coverdell MAGI limits, the Archer MSA limit and the ABLE-to-work amount (the caller's limits), a spouse's Coverdell ESA, Archer MSA, ABLE or Trump account, the 2025 Trump account excess (0 for 2026) and the excess-contribution limits of a projected year (refused)",
      "Royalty income, Schedule E Parts IV-V (REMICs, farm rental), Form 4797 gains, farm income and personal-property rental: no field carries them into the net investment income tax (otherOrdinaryIncome and pension are never net investment income; a nonqualified annuity has its own field; rental real estate has rentalNetIncome, federal engine 2.1; partnerships, S corporations, estates and trusts the K-1 fields, federal engine 2.3)",
      "Other Schedule 1 income items with their own rules: the net operating loss deduction, hobby income, §951/§951A inclusions, the §461(l) excess business loss adjustment and digital assets received as ordinary income",
      "The foreign earned income and housing exclusions (Form 2555) and the possession exclusions: MAGI is AGI throughout (the senior deduction, the NIIT, the SALT cap), and there is no Foreign Earned Income Tax Worksheet",
      "A filer or spouse who can be claimed as someone's dependent (the limited standard deduction), a dual-status alien, the Social Security lump-sum election (Pub 915 worksheets 2 to 4), the Form 8815 savings-bond interest exclusion and the other Pub 915 line 5 exclusions, repayments of benefits, a child's income on the parent's return (Form 8814), lump-sum distribution averaging (Form 4972), the retired public safety officer insurance exclusion and a pension's exclusion ratio for after-tax contributions (the pension field is the taxable amount)",
      "The senior deduction's valid-SSN condition is assumed met",
      "Form 8606 line 4 (contributions made after the year end) and qualified disaster distributions and repayments (lines 15b, 15c, 25b); the carry-forward basis omits them",
      "Planner IRMAA: the MAGI add-backs other than tax-exempt interest (the savings-bond interest exclusion, foreign earned income, possession income), the three-year-old return when the two-year-old one is not available, and a new determination after a life-changing event (Form SSA-44): the planner always uses the MAGI of two years earlier",
      "Planner RMDs per owner and per account: employer plans are not figured separately from IRAs, and a spouse's own IRA is distributed on the spouse's age, start age and divisor only when the plan gives the spouse's share of the traditional balance (traditionalBalanceSpouse); otherwise the planner takes one RMD on the household's combined traditional balance at the primary owner's age",
      "On Form 8960 Part II: foreign income tax and state or local property taxes attributable to net investment income (line 9b), miscellaneous investment expenses (line 9c), additional modifications (line 10) and the Form 4952 limit (investmentInterest is the deductible amount)",
      "§72(q) beyond the 10% and its exceptions (federal engine 2.3): the recapture with interest of a series of substantially equal payments modified before 59½ or within 5 years (§72(q)(3)), the 5% rate on a deferred annuity under a pre-March 1, 1986 election, and a modified endowment contract's additional tax (§72(v)); the annuity's exclusion ratio (nonqualifiedAnnuity is the taxable part)",
      "Substantially equal periodic payments from an employer plan, which §72(t)(3)(B) excepts only after the employee separates from service: seppDistribution is the IRA part, and the API refuses a seppDistribution that overlaps employerPlanDistribution",
      "Rental real estate beyond Schedule E Part I as one net amount, and Schedule E Parts II-III beyond one net amount per class (federal engine 2.3): royalties, REMICs (Part IV), farm rental (Form 4835), the release of a suspended loss on a disposition (section 469(g)) or at death, the commercial revitalization deduction, the per-activity allocation of the unallowed loss within a class (Form 8582 worksheets: each class is one activity), depreciation (an input inside the net amount) and its recapture, the at-risk rules (Form 6198) and the partner and shareholder basis limits (sections 704(d), 1366(d); Forms 7203/7217: the K-1 amounts are entered after them), the excess business loss limitation of section 461(l) (refused above its threshold), publicly traded partnerships, self-charged interest, the Form 1041 K-1 box 14 code H adjustment of Form 8960 line 7, a net operating loss, the rental real estate safe harbor of the QBI deduction (Rev. Proc. 2019-38), the AMT refiguring of passive losses, and the real estate professional's net investment income safe harbor (Treas. Reg. section 1.1411-4(g)(7)); Form 1116 line 3e takes the positive rental net income as gross income",
      "Inherited accounts beyond one account and one beneficiary: several beneficiaries of one account (the oldest's life expectancy, separate accounts) and trusts as beneficiaries (see-through trusts, applicable multi-beneficiary trusts) are the caller's to reduce to one beneficiary type; a successor beneficiary (the beneficiary of a beneficiary who died) and the 10-year limit after an eligible designated beneficiary's death; the surviving spouse's election to be treated as the decedent (SECURE 2.0 section 327), the spouse who dies before distributions begin, and the deemed election to treat the IRA as one's own; the decedent's basis (its own Form 8606) and a nonqualified distribution from an inherited Roth IRA; the 10-year election's deadline; the plan's own terms (a plan may require the 5-year or 10-year rule)",
      "Form 8962 beyond Parts I-III for one tax family: the allocation of a policy shared with another tax family (Part IV), the alternative calculation for the year of marriage (Part V), a qualified small employer health reimbursement arrangement, a dependent's own Form 8962, the self-employed health insurance deduction together with the credit (refused), the special enrollment period and eligibility facts (other minimum essential coverage, affordable employer coverage, lawful presence; the caller's assertion), and a premium tax credit in a projected year (refused: the guidelines and percentages are not published)"
    ]
  }
}

A couple who itemize, with the SALT phase-down and §68

A joint return with $620,000 of AGI: the SALT cap of $40,400 is phased down by 30% of the MAGI over $505,000 and stops at the $10,000 floor, the cash gift loses 0.5% of AGI to the floor, and §68 takes nothing because taxable income stays below the 37% bracket. Schedule A beats the standard deduction, so the return itemizes (schedules.scheduleA).

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

{
  "filingStatus": "mfj",
  "age": 62,
  "spouseAge": 60,
  "iraDistributions": 120000,
  "otherOrdinaryIncome": 500000,
  "saltIncomeOrSalesTax": 38000,
  "saltRealEstateTax": 14000,
  "mortgageInterest": 22000,
  "charityCash": 25000,
  "medicalExpenses": 3000
}

Returns result.totalTax $135,673.50: AGI $620,000, taxable income $566,100, income tax $135,673.50. Engine version 2.3.2.

Line	Form	Label	Amount
`1040.2a`	Form 1040	Tax-exempt interest	$0
`1040.4b`	Form 1040	IRA distributions, taxable amount	$120,000
`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)	$0
`1040sd.15`	Schedule D	Net long-term capital gain or (loss)	$0
`1040sd.16`	Schedule D	Lines 7 and 15 combined	$0
`1040.7a`	Form 1040	Capital gain or (loss)	$0
`1040.8`	Form 1040	Additional income from Schedule 1, line 10	$500,000
`1040.9`	Form 1040	Total income	$620,000
`1040.11a`	Form 1040	Adjusted gross income	$620,000
`1040.12e`	Form 1040	Standard deduction	$53,900
`1040s1a.37`	Schedule 1-A	Enhanced deduction for seniors	$0
`1040.13b`	Form 1040	Additional deductions from Schedule 1-A, line 38 (the senior deduction, tips and overtime)	$0
`1040.14`	Form 1040	Total deductions (lines 12e, 13a and 13b)	$53,900
`1040.15`	Form 1040	Taxable income	$566,100
`1040.16`	Form 1040	Tax	$135,673.50
`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	$135,673.50
`1040sa.4`	Schedule A	Medical and dental expenses over 7.5% of AGI	$0
`1040sa.5d`	Schedule A	State and local taxes: add lines 5a through 5c	$52,000
`1040sa.5e`	Schedule A	State and local taxes after the cap	$10,000
`1040sa.10`	Schedule A	Interest you paid: add lines 8e and 9	$22,000
`1040sa.14`	Schedule A	Gifts to charity: add lines 11 through 13	$21,900
`1040sa.68`	Schedule A	Section 68 reduction (2025: no line of its own; 2026 draft: the Itemized Deductions Worksheet behind Schedule A line 18)	$0
`1040sa.17`	Schedule A	Total itemized deductions (to Form 1040 line 12e)	$53,900
`1040.12e.itemized`	Form 1040	1 = line 12e carries itemized deductions, 0 = the standard deduction	$1
`1040.12e.auto_itemized_tax`	Form 1040	itemizeMode auto: the total tax of the return with Schedule A (compared with the standard-deduction return; the lower is kept)	$135,673.50
`1040.12e.auto_standard_tax`	Form 1040	itemizeMode auto: the total tax of the return with the standard deduction (on a tie the larger deduction is kept)	$142,568.50

The complete response

{
  "engineVersion": "2.3.2",
  "taxYear": 2026,
  "filingStatus": "mfj",
  "inputs": {
    "filingStatus": "mfj",
    "age": 62,
    "spouseAge": 60,
    "iraDistributions": 120000,
    "otherOrdinaryIncome": 500000,
    "saltIncomeOrSalesTax": 38000,
    "saltRealEstateTax": 14000,
    "mortgageInterest": 22000,
    "charityCash": 25000,
    "medicalExpenses": 3000
  },
  "result": {
    "shortTermGain": 0,
    "longTermGain": 0,
    "socialSecurityTaxable": 0,
    "grossOrdinaryIncome": 620000,
    "agi": 620000,
    "magiIrmaa": 620000,
    "standardDeduction": 53900,
    "seniorDeduction": 0,
    "taxableOrdinaryIncome": 566100,
    "unusedDeduction": 0,
    "taxableLongTermGain": 0,
    "ordinaryTax": 135673.5,
    "capitalGainsTax": 0,
    "niit": 0,
    "capitalGainsTaxExcludingNiit": 0,
    "incomeTax": 135673.5,
    "incomeTaxExcludingNiit": 135673.5,
    "earlyWithdrawalTax": 0,
    "totalTax": 135673.5
  },
  "schedules": {
    "scheduleA": {
      "itemizes": true,
      "deduction": 53900,
      "standardDeduction": 32200,
      "blindAddition": 0,
      "itemizedBeforeSection68": 53900,
      "section68Reduction": 0,
      "itemized": 53900,
      "medicalDeducted": 0,
      "saltPaid": 52000,
      "saltCap": 10000,
      "saltDeducted": 10000,
      "interestDeducted": 22000,
      "charityFloor": 3100,
      "charityDeducted": 21900,
      "nonitemizerCharity": 0,
      "charityCarryover": {
        "cashCarryoverUsed": 0,
        "propertyCarryoverUsed": 0,
        "cashCarryoverToNextYear": [
          0,
          0,
          0,
          0,
          0
        ],
        "propertyCarryoverToNextYear": [
          0,
          0,
          0,
          0,
          0
        ],
        "expired": 0,
        "floorDisallowanceLost": 3100
      }
    },
    "form8606": {
      "basisRatio": 0,
      "nontaxableConversion": 0,
      "nontaxableTotal": 0,
      "basisRemaining": 0,
      "rothQualified": false,
      "rothTaxableEarnings": 0,
      "rothConversionsWithinFiveYears": 0,
      "rothContributionsRemaining": 0
    },
    "form5329": {
      "earlyDistributions": 0,
      "exceptions": 0,
      "missedRmdExcise": 0
    }
  },
  "formYear": 2025,
  "lines": [
    {
      "line": "1040.2a",
      "form": "Form 1040",
      "lineNumber": "2a",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "4b",
      "label": "IRA distributions, taxable amount",
      "rule": "irc_408d_ira_distribution",
      "value": 120000,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_408d_ira_distribution"
    },
    {
      "line": "1040.5b",
      "form": "Form 1040",
      "lineNumber": "5b",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "8",
      "label": "Additional income from Schedule 1, line 10",
      "rule": "irc_61_other_income",
      "value": 500000,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_61_other_income"
    },
    {
      "line": "1040.9",
      "form": "Form 1040",
      "lineNumber": "9",
      "lineNumberDraft2026": "9",
      "label": "Total income",
      "rule": "irc_61_total_income",
      "value": 620000,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_61_total_income"
    },
    {
      "line": "1040.11a",
      "form": "Form 1040",
      "lineNumber": "11a",
      "lineNumberDraft2026": "11a",
      "label": "Adjusted gross income",
      "rule": "irc_62_agi_no_adjustments",
      "value": 620000,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_62_agi_no_adjustments"
    },
    {
      "line": "1040.12e",
      "form": "Form 1040",
      "lineNumber": "12e",
      "lineNumberDraft2026": "12e",
      "label": "Standard deduction",
      "rule": "irc_63c_63f_standard_deduction",
      "value": 53900,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_63c_63f_standard_deduction"
    },
    {
      "line": "1040s1a.37",
      "form": "Schedule 1-A",
      "lineNumber": "37",
      "lineNumberDraft2026": "43",
      "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",
      "lineNumberDraft2026": "13a",
      "label": "Additional deductions from Schedule 1-A, line 38 (the senior deduction, tips and overtime)",
      "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",
      "lineNumberDraft2026": "14",
      "label": "Total deductions (lines 12e, 13a and 13b)",
      "rule": "irc_63_total_deductions",
      "value": 53900,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_63_total_deductions"
    },
    {
      "line": "1040.15",
      "form": "Form 1040",
      "lineNumber": "15",
      "lineNumberDraft2026": "15",
      "label": "Taxable income",
      "rule": "irc_63_taxable_income",
      "value": 566100,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_63_taxable_income"
    },
    {
      "line": "1040.16",
      "form": "Form 1040",
      "lineNumber": "16",
      "lineNumberDraft2026": "16",
      "label": "Tax",
      "rule": "irc_1_1h_tax_qdcg_worksheet",
      "value": 135673.5,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_1_1h_tax_qdcg_worksheet"
    },
    {
      "line": "1040s2.8",
      "form": "Schedule 2",
      "lineNumber": "8",
      "lineNumberDraft2026": "5 (§72(t), §72(q), Form 5329 Part XI); 18 (the §4974 and §4973 excises)",
      "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",
      "lineNumberDraft2026": "6",
      "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",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "24a",
      "label": "Total tax",
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      "value": 135673.5,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#total_tax"
    },
    {
      "line": "1040sa.4",
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      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_213a_medical_over_7_5pct"
    },
    {
      "line": "1040sa.5d",
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      "label": "State and local taxes: add lines 5a through 5c",
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      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_164a_salt_paid"
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    {
      "line": "1040sa.5e",
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      "value": 10000,
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    },
    {
      "line": "1040sa.10",
      "form": "Schedule A",
      "lineNumber": "10",
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      "label": "Interest you paid: add lines 8e and 9",
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    {
      "line": "1040sa.14",
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      "lineNumberDraft2026": "13 (15 with a carryover)",
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      "rule": "irc_170b_charity_limits_floor",
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      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_170b_charity_limits_floor"
    },
    {
      "line": "1040sa.68",
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      "lineNumberDraft2026": "18 (Itemized Deductions Worksheet)",
      "label": "Section 68 reduction (2025: no line of its own; 2026 draft: the Itemized Deductions Worksheet behind Schedule A line 18)",
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      "value": 0,
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    },
    {
      "line": "1040sa.17",
      "form": "Schedule A",
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      "lineNumberDraft2026": "18",
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      "value": 53900,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_63d_itemized_total"
    },
    {
      "line": "1040.12e.itemized",
      "form": "Form 1040",
      "lineNumber": "12e (flag)",
      "lineNumberDraft2026": "12e (flag)",
      "label": "1 = line 12e carries itemized deductions, 0 = the standard deduction",
      "rule": "irc_63e_itemize_election",
      "value": 1,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_63e_itemize_election"
    },
    {
      "line": "1040.12e.auto_itemized_tax",
      "form": "Form 1040",
      "lineNumber": "12e (auto: itemized)",
      "lineNumberDraft2026": "12e (auto: itemized)",
      "label": "itemizeMode auto: the total tax of the return with Schedule A (compared with the standard-deduction return; the lower is kept)",
      "rule": "irc_63e_itemize_election",
      "value": 135673.5,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_63e_itemize_election"
    },
    {
      "line": "1040.12e.auto_standard_tax",
      "form": "Form 1040",
      "lineNumber": "12e (auto: standard)",
      "lineNumberDraft2026": "12e (auto: standard)",
      "label": "itemizeMode auto: the total tax of the return with the standard deduction (on a tie the larger deduction is kept)",
      "rule": "irc_63e_itemize_election",
      "value": 142568.5,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_63e_itemize_election"
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  ],
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      "irc_103_tax_exempt_interest": [
        {
          "rule": "tax_exempt_103",
          "url": "https://www.law.cornell.edu/uscode/text/26/103",
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          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
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          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
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          "quote": "the amount of interest received or accrued by the taxpayer during the taxable year which is exempt from tax",
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          "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",
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          "quote": "Tax-exempt interest",
          "checked": "2026-10-12"
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        {
          "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",
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          "publisher": "Internal Revenue Service",
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          "quote": "Net short-term capital gain or (loss)",
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          "quote": "any amount paid or distributed out of an individual retirement plan shall be included in gross income by the payee or distributee",
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          "quote": "Enhanced deduction for seniors. Add lines 36a and 36b",
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        {
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          "quote": "Additional tax on IRAs or other tax-favored accounts",
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        {
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          "quote": "Net short-term capital gain or (loss)",
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      "irc_72_pension": [
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          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
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          "quote": "gross income includes any amount received as an annuity",
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        {
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          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Tax-exempt interest",
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        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
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          "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",
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        {
          "rule": "form_1040_lines",
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          "title": "Schedule D (Form 1040) (2025): Capital Gains and Losses",
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      "irc_86_ss_benefits": [
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          "rule": "ss86",
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          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
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          "publisher": "Internal Revenue Service",
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          "kind": "instructions",
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          "title": "Schedule D (Form 1040) (2025): Capital Gains and Losses",
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          "quote": "Net short-term capital gain or (loss)",
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          "rule": "ss86",
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          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
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          "publisher": "Internal Revenue Service",
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          "quote": "Net short-term capital gain or (loss)",
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      "irc_1222_net_long_term": [
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          "kind": "instructions",
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          "quote": "Tax-exempt interest",
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          "rule": "form_1040_lines",
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          "kind": "instructions",
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        {
          "rule": "form_1040_lines",
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          "title": "Schedule 2 (Form 1040) (2025): Additional Taxes",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
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        {
          "rule": "form_1040_lines",
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          "title": "Schedule D (Form 1040) (2025): Capital Gains and Losses",
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          "official": true,
          "quote": "Net short-term capital gain or (loss)",
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      "irc_1222_net_capital_gain": [
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          "rule": "cg_1222",
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          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
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          "quote": "the excess of short-term capital gains for the taxable year over the short-term capital losses for such year",
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          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
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          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Tax-exempt interest",
          "checked": "2026-10-12"
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        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
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          "publisher": "Internal Revenue Service",
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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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "rule": "age65_day_before",
          "url": "https://www.irs.gov/pub/irs-pdf/p554.pdf",
          "title": "Publication 554 (2025), Tax Guide for Seniors",
          "publisher": "Internal Revenue Service",
          "kind": "guidance",
          "official": true,
          "quote": "You are considered age 65 on the day before",
          "checked": "2026-10-12"
        },
        {
          "rule": "age65_day_before",
          "url": "https://www.irs.gov/pub/irs-pdf/i1040gi.pdf",
          "title": "Instructions for Form 1040 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "If you were born on January 1, 1961, you are considered to be age 65 at the end of 2025",
          "checked": "2026-10-12"
        },
        {
          "rule": "age65_day_before",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
          "title": "Schedule 1-A (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "were born before January 2, 1961",
          "checked": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "rule": "age65_day_before",
          "url": "https://www.irs.gov/pub/irs-pdf/p554.pdf",
          "title": "Publication 554 (2025), Tax Guide for Seniors",
          "publisher": "Internal Revenue Service",
          "kind": "guidance",
          "official": true,
          "quote": "You are considered age 65 on the day before",
          "checked": "2026-10-12"
        },
        {
          "rule": "age65_day_before",
          "url": "https://www.irs.gov/pub/irs-pdf/i1040gi.pdf",
          "title": "Instructions for Form 1040 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "If you were born on January 1, 1961, you are considered to be age 65 at the end of 2025",
          "checked": "2026-10-12"
        },
        {
          "rule": "age65_day_before",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
          "title": "Schedule 1-A (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "were born before January 2, 1961",
          "checked": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "rule": "qualified_dividends",
          "url": "https://www.law.cornell.edu/uscode/text/26/1",
          "title": "26 U.S. Code § 1",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "means net capital gain (determined without regard to this paragraph) increased by qualified dividend income",
          "checked": "2026-10-12"
        },
        {
          "rule": "qualified_dividends",
          "url": "https://www.irs.gov/publications/p505",
          "title": "Publication 505 (2026), Tax Withholding and Estimated Tax",
          "publisher": "Internal Revenue Service",
          "kind": "guidance",
          "official": true,
          "quote": "Enter your qualified dividends expected for 2026",
          "checked": "2026-10-12"
        },
        {
          "rule": "qualified_dividends",
          "url": "https://www.irs.gov/pub/irs-pdf/i1040gi.pdf",
          "title": "Form 1040 and 1040-SR Instructions 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Enter the smaller of line 15 or line 16 of Schedule D. If either line 15 or line 16 is blank or a loss, enter -0-",
          "checked": "2026-10-12"
        },
        {
          "rule": "qualified_dividends",
          "url": "https://www.irs.gov/pub/irs-pdf/f1099div.pdf",
          "title": "Form 1099-DIV",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "1a Total ordinary dividends",
          "checked": "2026-10-12"
        },
        {
          "rule": "qualified_dividends",
          "url": "https://www.irs.gov/publications/p550",
          "title": "Publication 550, Investment Income and Expenses",
          "publisher": "Internal Revenue Service",
          "kind": "guidance",
          "official": true,
          "quote": "You must have held the stock for more than 60 days during the 121-day period that begins 60 days before the ex-dividend date",
          "checked": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "rule": "niit_nii",
          "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": "gross income from interest, dividends, annuities, royalties, and rents",
          "checked": "2026-10-12"
        },
        {
          "rule": "niit_nii",
          "url": "https://www.irs.gov/pub/irs-pdf/i8960.pdf",
          "title": "Instructions for Form 8960 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Form 1040 or 1040-SR, line 7a",
          "checked": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "irc_213a_medical_over_7_5pct": [
        {
          "rule": "sched_a_medical",
          "url": "https://www.law.cornell.edu/uscode/text/26/213",
          "title": "26 U.S. Code § 213",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "to the extent that such expenses exceed 7.5 percent of adjusted gross income",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_schedules",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sa.pdf",
          "title": "Schedule A (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Subtract line 3 from line 1. If line 3 is more than line 1, enter -0-",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_schedules",
          "url": "https://www.irs.gov/pub/irs-pdf/f8606.pdf",
          "title": "Form 8606 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "This is the nontaxable portion of the amount you converted to Roth IRAs",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_schedules",
          "url": "https://www.irs.gov/pub/irs-pdf/f5329.pdf",
          "title": "Form 5329 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Early distributions included on line 1 that are not subject to the additional tax",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_schedules",
          "url": "https://www.irs.gov/pub/irs-pdf/f2210.pdf",
          "title": "Form 2210 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Required annual payment. Enter the smaller of line 5 or line 8",
          "checked": "2026-10-12"
        }
      ],
      "irc_164a_salt_paid": [
        {
          "rule": "salt",
          "url": "https://www.law.cornell.edu/uscode/text/26/164",
          "title": "26 U.S. Code § 164",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "in the case of any taxable year beginning in calendar year 2025, $40,000",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_schedules",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sa.pdf",
          "title": "Schedule A (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Subtract line 3 from line 1. If line 3 is more than line 1, enter -0-",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_schedules",
          "url": "https://www.irs.gov/pub/irs-pdf/f8606.pdf",
          "title": "Form 8606 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "This is the nontaxable portion of the amount you converted to Roth IRAs",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_schedules",
          "url": "https://www.irs.gov/pub/irs-pdf/f5329.pdf",
          "title": "Form 5329 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Early distributions included on line 1 that are not subject to the additional tax",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_schedules",
          "url": "https://www.irs.gov/pub/irs-pdf/f2210.pdf",
          "title": "Form 2210 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Required annual payment. Enter the smaller of line 5 or line 8",
          "checked": "2026-10-12"
        }
      ],
      "irc_164b6_b7_salt_cap": [
        {
          "rule": "salt",
          "url": "https://www.law.cornell.edu/uscode/text/26/164",
          "title": "26 U.S. Code § 164",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "in the case of any taxable year beginning in calendar year 2025, $40,000",
          "checked": "2026-10-12"
        },
        {
          "rule": "salt_sched_a",
          "url": "https://www.law.cornell.edu/uscode/text/26/164",
          "title": "26 U.S. Code § 164",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "shall not exceed the applicable limitation amount (half the applicable limitation amount in the case of a married individual filing a separate return)",
          "checked": "2026-10-12"
        },
        {
          "rule": "salt_sched_a",
          "url": "https://www.irs.gov/pub/irs-pdf/i1040sca.pdf",
          "title": "2025 Instructions for Schedule A (Form 1040)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Multiply line 6 by 30% (0.30)",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_schedules",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sa.pdf",
          "title": "Schedule A (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Subtract line 3 from line 1. If line 3 is more than line 1, enter -0-",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_schedules",
          "url": "https://www.irs.gov/pub/irs-pdf/f8606.pdf",
          "title": "Form 8606 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "This is the nontaxable portion of the amount you converted to Roth IRAs",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_schedules",
          "url": "https://www.irs.gov/pub/irs-pdf/f5329.pdf",
          "title": "Form 5329 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Early distributions included on line 1 that are not subject to the additional tax",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_schedules",
          "url": "https://www.irs.gov/pub/irs-pdf/f2210.pdf",
          "title": "Form 2210 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Required annual payment. Enter the smaller of line 5 or line 8",
          "checked": "2026-10-12"
        }
      ],
      "irc_163h_interest": [
        {
          "rule": "itemize_election",
          "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": "Unless an individual makes an election under this subsection for the taxable year, no itemized deduction shall be allowed for the taxable year",
          "checked": "2026-10-12"
        },
        {
          "rule": "itemize_election",
          "url": "https://www.irs.gov/pub/irs-pdf/i1040gi.pdf",
          "title": "Instructions for Form 1040 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "will be less if you take the larger of your standard deduction or itemized deductions",
          "checked": "2026-10-12"
        },
        {
          "rule": "itemize_election",
          "url": "https://www.irs.gov/pub/irs-pdf/i1040sca.pdf",
          "title": "Instructions for Schedule A (Form 1040) (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "your federal income tax will be less if you take the larger of your itemized deductions or your standard deduction",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_schedules",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sa.pdf",
          "title": "Schedule A (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Subtract line 3 from line 1. If line 3 is more than line 1, enter -0-",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_schedules",
          "url": "https://www.irs.gov/pub/irs-pdf/f8606.pdf",
          "title": "Form 8606 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "This is the nontaxable portion of the amount you converted to Roth IRAs",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_schedules",
          "url": "https://www.irs.gov/pub/irs-pdf/f5329.pdf",
          "title": "Form 5329 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Early distributions included on line 1 that are not subject to the additional tax",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_schedules",
          "url": "https://www.irs.gov/pub/irs-pdf/f2210.pdf",
          "title": "Form 2210 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Required annual payment. Enter the smaller of line 5 or line 8",
          "checked": "2026-10-12"
        }
      ],
      "irc_170b_charity_limits_floor": [
        {
          "rule": "charity_limits",
          "url": "https://www.law.cornell.edu/uscode/text/26/170",
          "title": "26 U.S. Code § 170",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "shall not exceed 30 percent of the taxpayer's contribution base for such year",
          "checked": "2026-10-12"
        },
        {
          "rule": "charity_limits",
          "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. 70425. 0.5 PERCENT FLOOR ON DEDUCTION OF CONTRIBUTIONS MADE BY INDIVIDUALS",
          "checked": "2026-10-12"
        },
        {
          "rule": "charity_limits",
          "url": "https://www.irs.gov/pub/irs-pdf/p526.pdf",
          "title": "Publication 526 (2025), Charitable Contributions",
          "publisher": "Internal Revenue Service",
          "kind": "guidance",
          "official": true,
          "quote": "Enter your cash contributions to 50% limit organizations",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_schedules",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sa.pdf",
          "title": "Schedule A (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Subtract line 3 from line 1. If line 3 is more than line 1, enter -0-",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_schedules",
          "url": "https://www.irs.gov/pub/irs-pdf/f8606.pdf",
          "title": "Form 8606 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "This is the nontaxable portion of the amount you converted to Roth IRAs",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_schedules",
          "url": "https://www.irs.gov/pub/irs-pdf/f5329.pdf",
          "title": "Form 5329 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Early distributions included on line 1 that are not subject to the additional tax",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_schedules",
          "url": "https://www.irs.gov/pub/irs-pdf/f2210.pdf",
          "title": "Form 2210 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Required annual payment. Enter the smaller of line 5 or line 8",
          "checked": "2026-10-12"
        }
      ],
      "irc_68_2_37_limitation": [
        {
          "rule": "section_68",
          "url": "https://www.law.cornell.edu/uscode/text/26/68",
          "title": "26 U.S. Code § 68",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "shall be reduced by 2⁄37 of the lesser of- (1) such amount of itemized deductions, or (2) so much of the taxable income of the taxpayer for the taxable year (determined without regard to this section and increased by such amount of itemized deductions) as exceeds the dollar amount at which the 37 percent rate bracket under section 1 begins",
          "checked": "2026-10-12"
        },
        {
          "rule": "section_68",
          "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": "(c) <<NOTE: 26 USC 68 note.>> Effective Date.--The amendments made by this section shall apply to taxable years beginning after December 31, 2025",
          "checked": "2026-10-12"
        }
      ],
      "irc_63d_itemized_total": [
        {
          "rule": "itemize_election",
          "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": "Unless an individual makes an election under this subsection for the taxable year, no itemized deduction shall be allowed for the taxable year",
          "checked": "2026-10-12"
        },
        {
          "rule": "itemize_election",
          "url": "https://www.irs.gov/pub/irs-pdf/i1040gi.pdf",
          "title": "Instructions for Form 1040 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "will be less if you take the larger of your standard deduction or itemized deductions",
          "checked": "2026-10-12"
        },
        {
          "rule": "itemize_election",
          "url": "https://www.irs.gov/pub/irs-pdf/i1040sca.pdf",
          "title": "Instructions for Schedule A (Form 1040) (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "your federal income tax will be less if you take the larger of your itemized deductions or your standard deduction",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_schedules",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sa.pdf",
          "title": "Schedule A (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Subtract line 3 from line 1. If line 3 is more than line 1, enter -0-",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_schedules",
          "url": "https://www.irs.gov/pub/irs-pdf/f8606.pdf",
          "title": "Form 8606 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "This is the nontaxable portion of the amount you converted to Roth IRAs",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_schedules",
          "url": "https://www.irs.gov/pub/irs-pdf/f5329.pdf",
          "title": "Form 5329 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Early distributions included on line 1 that are not subject to the additional tax",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_schedules",
          "url": "https://www.irs.gov/pub/irs-pdf/f2210.pdf",
          "title": "Form 2210 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Required annual payment. Enter the smaller of line 5 or line 8",
          "checked": "2026-10-12"
        }
      ],
      "irc_63e_itemize_election": [
        {
          "rule": "itemize_election",
          "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": "Unless an individual makes an election under this subsection for the taxable year, no itemized deduction shall be allowed for the taxable year",
          "checked": "2026-10-12"
        },
        {
          "rule": "itemize_election",
          "url": "https://www.irs.gov/pub/irs-pdf/i1040gi.pdf",
          "title": "Instructions for Form 1040 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "will be less if you take the larger of your standard deduction or itemized deductions",
          "checked": "2026-10-12"
        },
        {
          "rule": "itemize_election",
          "url": "https://www.irs.gov/pub/irs-pdf/i1040sca.pdf",
          "title": "Instructions for Schedule A (Form 1040) (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "your federal income tax will be less if you take the larger of your itemized deductions or your standard deduction",
          "checked": "2026-10-12"
        },
        {
          "rule": "salt",
          "url": "https://www.law.cornell.edu/uscode/text/26/164",
          "title": "26 U.S. Code § 164",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "in the case of any taxable year beginning in calendar year 2025, $40,000",
          "checked": "2026-10-12"
        }
      ]
    },
    "unsourced": [],
    "notModeled": [
      "Wages and self-employment beyond the W-2 and Schedule C amounts the API takes: farm income and the optional methods of Schedule SE, church employee income, railroad retirement (RRTA) compensation, unreported tips (Form 4137) and uncollected FICA (Form 8919), statutory employees; the QBI deduction's REIT dividends, publicly traded partnership income, qualified business loss carryforwards in and the agricultural cooperative (patron) reduction; every business is taken as one the filer materially participates in",
      "Form 4952 investment-interest elections (the Schedule D Tax Worksheet lines 3 to 5 and 8, and the Qualified Dividends and Capital Gain Tax Worksheet's line 3); qualified dividends are taken to meet the holding-period test (more than 60 days in the 121-day period around the ex-dividend date, IRS Pub 550)",
      "Credits other than the foreign tax credit, the credit for the elderly or disabled, the saver's credit, the child tax credit and credit for other dependents and the earned income credit: child and dependent care, education, energy and vehicle credits, the adoption credit, the general business credit, the prior-year minimum tax credit (Form 8801); the dependency, relationship, residency, identification-number and student tests of the credits are the caller's assertion; the EIC of a filer with foreign earned income, the Schedule 8812 Puerto Rico rules and nontaxable combat pay",
      "Foreign tax credit and AMT limits: foreign income other than passive fund income (the general, section 901(j), treaty and lump-sum categories, foreign 25%/28% gains, Form 2555), interest expense apportionment (Form 1116 lines 4a-4b), foreign tax reductions and the high-tax kickout (lines 12-13), the carryback and reading back a carryover out, the AMT refiguring of capital gains and of Form 4952 (lines 2c and Part III) and the Form 6251 adjustments beyond private-activity-bond interest, incentive stock options and the caller's disposition and other adjustments",
      "Adjustments to income (Schedule 1 Part II) other than the deductible part of self-employment tax, the self-employed retirement plan deduction and the self-employed health insurance deduction (lines 15-17); the Schedule 1-A car-loan interest deduction; the tips and overtime deductions' valid-SSN and qualifying-occupation conditions are the caller's assertion",
      "Private-foundation gift limits (and their carryover classes), the 0.5% floor on carryovers into 2026 and later as the IRS may read it (the engine applies it to the total, carryovers included), non-cash gifts other than long-term capital-gain property (ordinary-income property and the §170(e) reduction), and the §163(h)(3) mortgage-debt limit (mortgage interest is taken as a deductible amount); casualty and theft losses (Schedule A line 15, Form 4684); other itemized deductions (line 16) are taken as already limited (gambling losses up to winnings)",
      "The calculation of substantially equal periodic payments (the installment is an input), the other §72(t)(2) exceptions (first home, medical, birth or adoption, emergency, domestic abuse, terminal illness), the further Form 5329 exceptions (a qualified domestic relations order, health insurance while unemployed, higher education, an IRS levy, reservists, ESOP dividends, federal phased retirement, §414(w) and corrective distributions), the 25-years-of-service alternative to separation at 50, the 25% rate on a SIMPLE IRA distribution in its first 2 years (the engine uses 10%), and first-home or death Roth distributions",
      "The §4974(d) reasonable-cause waiver of the missed-RMD excise and the still-working exception for an employer plan; one request carries one excise rate (a shortfall partly corrected and partly not cannot be sent at once)",
      "Form 2210's penalty waivers and the farmer and fisherman rules, Part II box E (a joint return in only one of the two years), Schedule AI for estates and trusts, and Schedule AI's period amounts of the items a request cannot split by period (Schedule A amounts, the AMT preference items, the credits' inputs and the rest accrue evenly through the year); the Schedule AI NIIT and Additional Medicare Tax are figured on the annualized amounts (the instructions give no other rule)",
      "A qualifying surviving spouse's eligibility (the year of death, the dependent child) is the caller's assertion; the split-interest QCD is an engine function, not a request field",
      "A spouse's death on a single return: the capital-loss carryover out is the joint return's; the decedent's share does not pass to the survivor (IRS Pub 550), so the caller enters the survivor's share as next year's carryover (the Monte Carlo planner splits it: spouseCapitalLossShare)",
      "The balance due: withholding and estimated payments (read only by Form 2210), refundable credits (the earned income credit, the additional child tax credit, the refundable American opportunity credit, and the other Schedule 3 Part II items; excess social security withheld, Schedule 3 line 11, is reported but not netted), the refund and the amount owed (Form 1040 lines 25 to 37). The engine computes the total tax (line 24) and, on request, the Form 2210 penalty (line 38)",
      "Schedule 2 taxes other than the §72(t) additional tax (and, federal engine 2.3, the §72(q) one and Form 5329's 6% and 100% taxes), the §4974 missed-RMD excise and the net investment income tax: household employment taxes, the HSA, Archer MSA and other account additional taxes, credit recaptures, the deferred-compensation (§409A, §457A) and installment-sale interest taxes, and the rest of Schedule 2",
      "Form 5329 Part II (the additional tax on Coverdell ESA, QTP and ABLE account distributions), and around Parts III-VIII (federal engine 2.3): the deemed contribution of a prior excess absorbed by this year's unused limit (the IRA Deduction Worksheet, Form 8889 line 13: the engine has no traditional IRA or HSA deduction), Form 8889 itself (the HSA deduction, the 20% on distributions not used for medical expenses), the contributors' Coverdell MAGI limits, the Archer MSA limit and the ABLE-to-work amount (the caller's limits), a spouse's Coverdell ESA, Archer MSA, ABLE or Trump account, the 2025 Trump account excess (0 for 2026) and the excess-contribution limits of a projected year (refused)",
      "Royalty income, Schedule E Parts IV-V (REMICs, farm rental), Form 4797 gains, farm income and personal-property rental: no field carries them into the net investment income tax (otherOrdinaryIncome and pension are never net investment income; a nonqualified annuity has its own field; rental real estate has rentalNetIncome, federal engine 2.1; partnerships, S corporations, estates and trusts the K-1 fields, federal engine 2.3)",
      "Other Schedule 1 income items with their own rules: the net operating loss deduction, hobby income, §951/§951A inclusions, the §461(l) excess business loss adjustment and digital assets received as ordinary income",
      "The foreign earned income and housing exclusions (Form 2555) and the possession exclusions: MAGI is AGI throughout (the senior deduction, the NIIT, the SALT cap), and there is no Foreign Earned Income Tax Worksheet",
      "A filer or spouse who can be claimed as someone's dependent (the limited standard deduction), a dual-status alien, the Social Security lump-sum election (Pub 915 worksheets 2 to 4), the Form 8815 savings-bond interest exclusion and the other Pub 915 line 5 exclusions, repayments of benefits, a child's income on the parent's return (Form 8814), lump-sum distribution averaging (Form 4972), the retired public safety officer insurance exclusion and a pension's exclusion ratio for after-tax contributions (the pension field is the taxable amount)",
      "The senior deduction's valid-SSN condition is assumed met",
      "Form 8606 line 4 (contributions made after the year end) and qualified disaster distributions and repayments (lines 15b, 15c, 25b); the carry-forward basis omits them",
      "Planner IRMAA: the MAGI add-backs other than tax-exempt interest (the savings-bond interest exclusion, foreign earned income, possession income), the three-year-old return when the two-year-old one is not available, and a new determination after a life-changing event (Form SSA-44): the planner always uses the MAGI of two years earlier",
      "Planner RMDs per owner and per account: employer plans are not figured separately from IRAs, and a spouse's own IRA is distributed on the spouse's age, start age and divisor only when the plan gives the spouse's share of the traditional balance (traditionalBalanceSpouse); otherwise the planner takes one RMD on the household's combined traditional balance at the primary owner's age",
      "On Form 8960 Part II: foreign income tax and state or local property taxes attributable to net investment income (line 9b), miscellaneous investment expenses (line 9c), additional modifications (line 10) and the Form 4952 limit (investmentInterest is the deductible amount)",
      "§72(q) beyond the 10% and its exceptions (federal engine 2.3): the recapture with interest of a series of substantially equal payments modified before 59½ or within 5 years (§72(q)(3)), the 5% rate on a deferred annuity under a pre-March 1, 1986 election, and a modified endowment contract's additional tax (§72(v)); the annuity's exclusion ratio (nonqualifiedAnnuity is the taxable part)",
      "Substantially equal periodic payments from an employer plan, which §72(t)(3)(B) excepts only after the employee separates from service: seppDistribution is the IRA part, and the API refuses a seppDistribution that overlaps employerPlanDistribution",
      "Rental real estate beyond Schedule E Part I as one net amount, and Schedule E Parts II-III beyond one net amount per class (federal engine 2.3): royalties, REMICs (Part IV), farm rental (Form 4835), the release of a suspended loss on a disposition (section 469(g)) or at death, the commercial revitalization deduction, the per-activity allocation of the unallowed loss within a class (Form 8582 worksheets: each class is one activity), depreciation (an input inside the net amount) and its recapture, the at-risk rules (Form 6198) and the partner and shareholder basis limits (sections 704(d), 1366(d); Forms 7203/7217: the K-1 amounts are entered after them), the excess business loss limitation of section 461(l) (refused above its threshold), publicly traded partnerships, self-charged interest, the Form 1041 K-1 box 14 code H adjustment of Form 8960 line 7, a net operating loss, the rental real estate safe harbor of the QBI deduction (Rev. Proc. 2019-38), the AMT refiguring of passive losses, and the real estate professional's net investment income safe harbor (Treas. Reg. section 1.1411-4(g)(7)); Form 1116 line 3e takes the positive rental net income as gross income",
      "Inherited accounts beyond one account and one beneficiary: several beneficiaries of one account (the oldest's life expectancy, separate accounts) and trusts as beneficiaries (see-through trusts, applicable multi-beneficiary trusts) are the caller's to reduce to one beneficiary type; a successor beneficiary (the beneficiary of a beneficiary who died) and the 10-year limit after an eligible designated beneficiary's death; the surviving spouse's election to be treated as the decedent (SECURE 2.0 section 327), the spouse who dies before distributions begin, and the deemed election to treat the IRA as one's own; the decedent's basis (its own Form 8606) and a nonqualified distribution from an inherited Roth IRA; the 10-year election's deadline; the plan's own terms (a plan may require the 5-year or 10-year rule)",
      "Form 8962 beyond Parts I-III for one tax family: the allocation of a policy shared with another tax family (Part IV), the alternative calculation for the year of marriage (Part V), a qualified small employer health reimbursement arrangement, a dependent's own Form 8962, the self-employed health insurance deduction together with the credit (refused), the special enrollment period and eligibility facts (other minimum essential coverage, affordable employer coverage, lawful presence; the caller's assertion), and a premium tax credit in a projected year (refused: the guidelines and percentages are not published)"
    ]
  }
}

Retiring at 56: the rule of 55, IRA basis and a Roth withdrawal

The filer reached 55 in the year they left their employer, so the 401(k) part of the withdrawal has no §72(t) additional tax; the IRA part does, after Form 8606 takes out its share of the nondeductible basis. A Roth withdrawal beyond the contributions reaches a 2023 conversion inside its 5 years.

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

{
  "age": 56,
  "birthMonth": 4,
  "iraDistributions": 60000,
  "employerPlanDistribution": 40000,
  "separationYearAge": 55,
  "iraBasis": 30000,
  "iraYearEndValue": 250000,
  "rothDistribution": 30000,
  "rothContributions": 20000,
  "rothFirstContributionYear": 2012,
  "rothConversions": [
    {
      "year": 2023,
      "taxable": 15000
    }
  ]
}

Returns result.totalTax $7,530.78: AGI $57,777.78, taxable income $41,677.78, income tax $4,753, §72(t) additional tax $2,777.78. Engine version 2.3.2.

Line	Form	Label	Amount
`1040.2a`	Form 1040	Tax-exempt interest	$0
`1040.4b`	Form 1040	IRA distributions, taxable amount	$57,777.78
`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)	$0
`1040sd.15`	Schedule D	Net long-term capital gain or (loss)	$0
`1040sd.16`	Schedule D	Lines 7 and 15 combined	$0
`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	$57,777.78
`1040.11a`	Form 1040	Adjusted gross income	$57,777.78
`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 (the senior deduction, tips and overtime)	$0
`1040.14`	Form 1040	Total deductions (lines 12e, 13a and 13b)	$16,100
`1040.15`	Form 1040	Taxable income	$41,677.78
`1040.16`	Form 1040	Tax	$4,753
`1040s2.8`	Schedule 2	Additional tax on IRAs or other tax-favored accounts	$2,777.78
`1040s2.12`	Schedule 2	Net investment income tax	$0
`1040.23`	Form 1040	Other taxes, from Schedule 2, line 21	$2,777.78
`1040.24`	Form 1040	Total tax	$7,530.78
`8606.11`	Form 8606	Nontaxable portion of the amount converted to Roth IRAs	$0
`8606.13`	Form 8606	Nontaxable portion of all distributions	$2,222.22
`8606.14`	Form 8606	Total basis in traditional IRAs carried forward	$27,777.78
`8606.25c`	Form 8606	Roth IRA distributions: taxable amount	$0
`5329.1`	Form 5329	Early distributions includible in income	$67,777.78
`5329.2`	Form 5329	Early distributions not subject to the additional tax	$40,000

The complete response

{
  "engineVersion": "2.3.2",
  "taxYear": 2026,
  "filingStatus": "single",
  "inputs": {
    "age": 56,
    "iraDistributions": 60000,
    "birthMonth": 4,
    "employerPlanDistribution": 40000,
    "separationYearAge": 55,
    "iraBasis": 30000,
    "iraYearEndValue": 250000,
    "rothDistribution": 30000,
    "rothContributions": 20000,
    "rothFirstContributionYear": 2012,
    "rothConversions": [
      {
        "year": 2023,
        "taxable": 15000,
        "nontaxable": 0
      }
    ]
  },
  "result": {
    "shortTermGain": 0,
    "longTermGain": 0,
    "socialSecurityTaxable": 0,
    "grossOrdinaryIncome": 57777.77777777778,
    "agi": 57777.77777777778,
    "magiIrmaa": 57777.77777777778,
    "standardDeduction": 16100,
    "seniorDeduction": 0,
    "taxableOrdinaryIncome": 41677.77777777778,
    "unusedDeduction": 0,
    "taxableLongTermGain": 0,
    "ordinaryTax": 4753,
    "capitalGainsTax": 0,
    "niit": 0,
    "capitalGainsTaxExcludingNiit": 0,
    "incomeTax": 4753,
    "incomeTaxExcludingNiit": 4753,
    "earlyWithdrawalTax": 2777.7777777777783,
    "totalTax": 7530.777777777778
  },
  "schedules": {
    "scheduleA": {
      "itemizes": false,
      "deduction": 16100,
      "standardDeduction": 16100,
      "blindAddition": 0,
      "itemizedBeforeSection68": 0,
      "section68Reduction": 0,
      "itemized": 0,
      "medicalDeducted": 0,
      "saltPaid": 0,
      "saltCap": 40400,
      "saltDeducted": 0,
      "interestDeducted": 0,
      "charityFloor": 288.8888888888889,
      "charityDeducted": 0,
      "nonitemizerCharity": 0
    },
    "form8606": {
      "basisRatio": 0.1111111111111111,
      "nontaxableConversion": 0,
      "nontaxableTotal": 2222.222222222222,
      "basisRemaining": 27777.777777777777,
      "rothQualified": false,
      "rothTaxableEarnings": 0,
      "rothConversionsWithinFiveYears": 10000,
      "rothContributionsRemaining": 0
    },
    "form5329": {
      "earlyDistributions": 67777.7777777778,
      "exceptions": 40000,
      "missedRmdExcise": 0
    }
  },
  "formYear": 2025,
  "lines": [
    {
      "line": "1040.2a",
      "form": "Form 1040",
      "lineNumber": "2a",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "4b",
      "label": "IRA distributions, taxable amount",
      "rule": "irc_408d_ira_distribution",
      "value": 57777.77777777778,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_408d_ira_distribution"
    },
    {
      "line": "1040.5b",
      "form": "Form 1040",
      "lineNumber": "5b",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "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",
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    {
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      "line": "5329.2",
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        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "rule": "age65_day_before",
          "url": "https://www.irs.gov/pub/irs-pdf/p554.pdf",
          "title": "Publication 554 (2025), Tax Guide for Seniors",
          "publisher": "Internal Revenue Service",
          "kind": "guidance",
          "official": true,
          "quote": "You are considered age 65 on the day before",
          "checked": "2026-10-12"
        },
        {
          "rule": "age65_day_before",
          "url": "https://www.irs.gov/pub/irs-pdf/i1040gi.pdf",
          "title": "Instructions for Form 1040 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "If you were born on January 1, 1961, you are considered to be age 65 at the end of 2025",
          "checked": "2026-10-12"
        },
        {
          "rule": "age65_day_before",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
          "title": "Schedule 1-A (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "were born before January 2, 1961",
          "checked": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "rule": "age65_day_before",
          "url": "https://www.irs.gov/pub/irs-pdf/p554.pdf",
          "title": "Publication 554 (2025), Tax Guide for Seniors",
          "publisher": "Internal Revenue Service",
          "kind": "guidance",
          "official": true,
          "quote": "You are considered age 65 on the day before",
          "checked": "2026-10-12"
        },
        {
          "rule": "age65_day_before",
          "url": "https://www.irs.gov/pub/irs-pdf/i1040gi.pdf",
          "title": "Instructions for Form 1040 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "If you were born on January 1, 1961, you are considered to be age 65 at the end of 2025",
          "checked": "2026-10-12"
        },
        {
          "rule": "age65_day_before",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
          "title": "Schedule 1-A (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "were born before January 2, 1961",
          "checked": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "irc_3_tax_table": [
        {
          "rule": "tax_table",
          "url": "https://www.law.cornell.edu/uscode/text/26/3",
          "title": "26 U.S. Code § 3",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "In lieu of the tax imposed by section 1, there is hereby imposed for each taxable year on the taxable income of every individual",
          "checked": "2026-10-12"
        },
        {
          "rule": "tax_table",
          "url": "https://www.irs.gov/pub/irs-pdf/i1040gi.pdf",
          "title": "Instructions for Form 1040 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "If your taxable income is less than $100,000, you must use the Tax Table",
          "checked": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "rule": "niit_nii",
          "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": "gross income from interest, dividends, annuities, royalties, and rents",
          "checked": "2026-10-12"
        },
        {
          "rule": "niit_nii",
          "url": "https://www.irs.gov/pub/irs-pdf/i8960.pdf",
          "title": "Instructions for Form 8960 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Form 1040 or 1040-SR, line 7a",
          "checked": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "irc_408d2_conversion_nontaxable": [
        {
          "rule": "f8606_prorata",
          "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": "all individual retirement plans shall be treated as 1 contract, (B) all distributions during any taxable year shall be treated as 1 distribution",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_schedules",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sa.pdf",
          "title": "Schedule A (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Subtract line 3 from line 1. If line 3 is more than line 1, enter -0-",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_schedules",
          "url": "https://www.irs.gov/pub/irs-pdf/f8606.pdf",
          "title": "Form 8606 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "This is the nontaxable portion of the amount you converted to Roth IRAs",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_schedules",
          "url": "https://www.irs.gov/pub/irs-pdf/f5329.pdf",
          "title": "Form 5329 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Early distributions included on line 1 that are not subject to the additional tax",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_schedules",
          "url": "https://www.irs.gov/pub/irs-pdf/f2210.pdf",
          "title": "Form 2210 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Required annual payment. Enter the smaller of line 5 or line 8",
          "checked": "2026-10-12"
        }
      ],
      "irc_408d2_nontaxable_total": [
        {
          "rule": "f8606_prorata",
          "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": "all individual retirement plans shall be treated as 1 contract, (B) all distributions during any taxable year shall be treated as 1 distribution",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_schedules",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sa.pdf",
          "title": "Schedule A (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Subtract line 3 from line 1. If line 3 is more than line 1, enter -0-",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_schedules",
          "url": "https://www.irs.gov/pub/irs-pdf/f8606.pdf",
          "title": "Form 8606 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "This is the nontaxable portion of the amount you converted to Roth IRAs",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_schedules",
          "url": "https://www.irs.gov/pub/irs-pdf/f5329.pdf",
          "title": "Form 5329 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Early distributions included on line 1 that are not subject to the additional tax",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_schedules",
          "url": "https://www.irs.gov/pub/irs-pdf/f2210.pdf",
          "title": "Form 2210 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Required annual payment. Enter the smaller of line 5 or line 8",
          "checked": "2026-10-12"
        }
      ],
      "irc_408d2_basis_remaining": [
        {
          "rule": "f8606_prorata",
          "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": "all individual retirement plans shall be treated as 1 contract, (B) all distributions during any taxable year shall be treated as 1 distribution",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_schedules",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sa.pdf",
          "title": "Schedule A (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Subtract line 3 from line 1. If line 3 is more than line 1, enter -0-",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_schedules",
          "url": "https://www.irs.gov/pub/irs-pdf/f8606.pdf",
          "title": "Form 8606 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "This is the nontaxable portion of the amount you converted to Roth IRAs",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_schedules",
          "url": "https://www.irs.gov/pub/irs-pdf/f5329.pdf",
          "title": "Form 5329 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Early distributions included on line 1 that are not subject to the additional tax",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_schedules",
          "url": "https://www.irs.gov/pub/irs-pdf/f2210.pdf",
          "title": "Form 2210 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Required annual payment. Enter the smaller of line 5 or line 8",
          "checked": "2026-10-12"
        }
      ],
      "irc_408a_d4_roth_taxable": [
        {
          "rule": "roth_408a",
          "url": "https://www.law.cornell.edu/uscode/text/26/408A",
          "title": "26 U.S. Code § 408A",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "made on or after the date on which the individual attains age 59½",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_schedules",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sa.pdf",
          "title": "Schedule A (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Subtract line 3 from line 1. If line 3 is more than line 1, enter -0-",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_schedules",
          "url": "https://www.irs.gov/pub/irs-pdf/f8606.pdf",
          "title": "Form 8606 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "This is the nontaxable portion of the amount you converted to Roth IRAs",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_schedules",
          "url": "https://www.irs.gov/pub/irs-pdf/f5329.pdf",
          "title": "Form 5329 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Early distributions included on line 1 that are not subject to the additional tax",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_schedules",
          "url": "https://www.irs.gov/pub/irs-pdf/f2210.pdf",
          "title": "Form 2210 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Required annual payment. Enter the smaller of line 5 or line 8",
          "checked": "2026-10-12"
        }
      ],
      "irc_72t_early_distributions": [
        {
          "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": "2026-10-12"
        },
        {
          "rule": "72t_exceptions",
          "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": "made to a beneficiary (or to the estate of the employee) on or after the death of the employee",
          "checked": "2026-10-12"
        },
        {
          "rule": "72t_exceptions",
          "url": "https://www.irs.gov/retirement-plans/plan-participant-employee/retirement-topics-exceptions-to-tax-on-early-distributions",
          "title": "Retirement topics - Exceptions to tax on early distributions",
          "publisher": "Internal Revenue Service",
          "kind": "agency_page",
          "official": true,
          "quote": "the employee separates from service during or after the year the employee reaches age 55 (age 50 for public safety employees",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_schedules",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sa.pdf",
          "title": "Schedule A (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Subtract line 3 from line 1. If line 3 is more than line 1, enter -0-",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_schedules",
          "url": "https://www.irs.gov/pub/irs-pdf/f8606.pdf",
          "title": "Form 8606 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "This is the nontaxable portion of the amount you converted to Roth IRAs",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_schedules",
          "url": "https://www.irs.gov/pub/irs-pdf/f5329.pdf",
          "title": "Form 5329 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Early distributions included on line 1 that are not subject to the additional tax",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_schedules",
          "url": "https://www.irs.gov/pub/irs-pdf/f2210.pdf",
          "title": "Form 2210 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Required annual payment. Enter the smaller of line 5 or line 8",
          "checked": "2026-10-12"
        }
      ],
      "irc_72t2_exceptions": [
        {
          "rule": "72t_exceptions",
          "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": "made to a beneficiary (or to the estate of the employee) on or after the death of the employee",
          "checked": "2026-10-12"
        },
        {
          "rule": "72t_exceptions",
          "url": "https://www.irs.gov/retirement-plans/plan-participant-employee/retirement-topics-exceptions-to-tax-on-early-distributions",
          "title": "Retirement topics - Exceptions to tax on early distributions",
          "publisher": "Internal Revenue Service",
          "kind": "agency_page",
          "official": true,
          "quote": "the employee separates from service during or after the year the employee reaches age 55 (age 50 for public safety employees",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_schedules",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sa.pdf",
          "title": "Schedule A (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Subtract line 3 from line 1. If line 3 is more than line 1, enter -0-",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_schedules",
          "url": "https://www.irs.gov/pub/irs-pdf/f8606.pdf",
          "title": "Form 8606 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "This is the nontaxable portion of the amount you converted to Roth IRAs",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_schedules",
          "url": "https://www.irs.gov/pub/irs-pdf/f5329.pdf",
          "title": "Form 5329 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Early distributions included on line 1 that are not subject to the additional tax",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_schedules",
          "url": "https://www.irs.gov/pub/irs-pdf/f2210.pdf",
          "title": "Form 2210 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Required annual payment. Enter the smaller of line 5 or line 8",
          "checked": "2026-10-12"
        },
        {
          "rule": "gov_457b",
          "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": "If any taxpayer receives any amount from a qualified retirement plan (as defined in section 4974(c))",
          "checked": "2026-10-12"
        },
        {
          "rule": "gov_457b",
          "url": "https://www.law.cornell.edu/uscode/text/26/4974",
          "title": "26 U.S. Code § 4974",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "a plan described in section 401(a) which includes a trust exempt from tax under section 501(a)",
          "checked": "2026-10-12"
        },
        {
          "rule": "gov_457b",
          "url": "https://www.irs.gov/pub/irs-pdf/i5329.pdf",
          "title": "Instructions for Form 5329 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Distributions from a section 457 plan, which aren't from a rollover from a qualified retirement plan",
          "checked": "2026-10-12"
        }
      ]
    },
    "unsourced": [],
    "notModeled": [
      "Wages and self-employment beyond the W-2 and Schedule C amounts the API takes: farm income and the optional methods of Schedule SE, church employee income, railroad retirement (RRTA) compensation, unreported tips (Form 4137) and uncollected FICA (Form 8919), statutory employees; the QBI deduction's REIT dividends, publicly traded partnership income, qualified business loss carryforwards in and the agricultural cooperative (patron) reduction; every business is taken as one the filer materially participates in",
      "Form 4952 investment-interest elections (the Schedule D Tax Worksheet lines 3 to 5 and 8, and the Qualified Dividends and Capital Gain Tax Worksheet's line 3); qualified dividends are taken to meet the holding-period test (more than 60 days in the 121-day period around the ex-dividend date, IRS Pub 550)",
      "Credits other than the foreign tax credit, the credit for the elderly or disabled, the saver's credit, the child tax credit and credit for other dependents and the earned income credit: child and dependent care, education, energy and vehicle credits, the adoption credit, the general business credit, the prior-year minimum tax credit (Form 8801); the dependency, relationship, residency, identification-number and student tests of the credits are the caller's assertion; the EIC of a filer with foreign earned income, the Schedule 8812 Puerto Rico rules and nontaxable combat pay",
      "Foreign tax credit and AMT limits: foreign income other than passive fund income (the general, section 901(j), treaty and lump-sum categories, foreign 25%/28% gains, Form 2555), interest expense apportionment (Form 1116 lines 4a-4b), foreign tax reductions and the high-tax kickout (lines 12-13), the carryback and reading back a carryover out, the AMT refiguring of capital gains and of Form 4952 (lines 2c and Part III) and the Form 6251 adjustments beyond private-activity-bond interest, incentive stock options and the caller's disposition and other adjustments",
      "Adjustments to income (Schedule 1 Part II) other than the deductible part of self-employment tax, the self-employed retirement plan deduction and the self-employed health insurance deduction (lines 15-17); the Schedule 1-A car-loan interest deduction; the tips and overtime deductions' valid-SSN and qualifying-occupation conditions are the caller's assertion",
      "Private-foundation gift limits (and their carryover classes), the 0.5% floor on carryovers into 2026 and later as the IRS may read it (the engine applies it to the total, carryovers included), non-cash gifts other than long-term capital-gain property (ordinary-income property and the §170(e) reduction), and the §163(h)(3) mortgage-debt limit (mortgage interest is taken as a deductible amount); casualty and theft losses (Schedule A line 15, Form 4684); other itemized deductions (line 16) are taken as already limited (gambling losses up to winnings)",
      "The calculation of substantially equal periodic payments (the installment is an input), the other §72(t)(2) exceptions (first home, medical, birth or adoption, emergency, domestic abuse, terminal illness), the further Form 5329 exceptions (a qualified domestic relations order, health insurance while unemployed, higher education, an IRS levy, reservists, ESOP dividends, federal phased retirement, §414(w) and corrective distributions), the 25-years-of-service alternative to separation at 50, the 25% rate on a SIMPLE IRA distribution in its first 2 years (the engine uses 10%), and first-home or death Roth distributions",
      "The §4974(d) reasonable-cause waiver of the missed-RMD excise and the still-working exception for an employer plan; one request carries one excise rate (a shortfall partly corrected and partly not cannot be sent at once)",
      "Form 2210's penalty waivers and the farmer and fisherman rules, Part II box E (a joint return in only one of the two years), Schedule AI for estates and trusts, and Schedule AI's period amounts of the items a request cannot split by period (Schedule A amounts, the AMT preference items, the credits' inputs and the rest accrue evenly through the year); the Schedule AI NIIT and Additional Medicare Tax are figured on the annualized amounts (the instructions give no other rule)",
      "A qualifying surviving spouse's eligibility (the year of death, the dependent child) is the caller's assertion; the split-interest QCD is an engine function, not a request field",
      "A spouse's death on a single return: the capital-loss carryover out is the joint return's; the decedent's share does not pass to the survivor (IRS Pub 550), so the caller enters the survivor's share as next year's carryover (the Monte Carlo planner splits it: spouseCapitalLossShare)",
      "The balance due: withholding and estimated payments (read only by Form 2210), refundable credits (the earned income credit, the additional child tax credit, the refundable American opportunity credit, and the other Schedule 3 Part II items; excess social security withheld, Schedule 3 line 11, is reported but not netted), the refund and the amount owed (Form 1040 lines 25 to 37). The engine computes the total tax (line 24) and, on request, the Form 2210 penalty (line 38)",
      "Schedule 2 taxes other than the §72(t) additional tax (and, federal engine 2.3, the §72(q) one and Form 5329's 6% and 100% taxes), the §4974 missed-RMD excise and the net investment income tax: household employment taxes, the HSA, Archer MSA and other account additional taxes, credit recaptures, the deferred-compensation (§409A, §457A) and installment-sale interest taxes, and the rest of Schedule 2",
      "Form 5329 Part II (the additional tax on Coverdell ESA, QTP and ABLE account distributions), and around Parts III-VIII (federal engine 2.3): the deemed contribution of a prior excess absorbed by this year's unused limit (the IRA Deduction Worksheet, Form 8889 line 13: the engine has no traditional IRA or HSA deduction), Form 8889 itself (the HSA deduction, the 20% on distributions not used for medical expenses), the contributors' Coverdell MAGI limits, the Archer MSA limit and the ABLE-to-work amount (the caller's limits), a spouse's Coverdell ESA, Archer MSA, ABLE or Trump account, the 2025 Trump account excess (0 for 2026) and the excess-contribution limits of a projected year (refused)",
      "Royalty income, Schedule E Parts IV-V (REMICs, farm rental), Form 4797 gains, farm income and personal-property rental: no field carries them into the net investment income tax (otherOrdinaryIncome and pension are never net investment income; a nonqualified annuity has its own field; rental real estate has rentalNetIncome, federal engine 2.1; partnerships, S corporations, estates and trusts the K-1 fields, federal engine 2.3)",
      "Other Schedule 1 income items with their own rules: the net operating loss deduction, hobby income, §951/§951A inclusions, the §461(l) excess business loss adjustment and digital assets received as ordinary income",
      "The foreign earned income and housing exclusions (Form 2555) and the possession exclusions: MAGI is AGI throughout (the senior deduction, the NIIT, the SALT cap), and there is no Foreign Earned Income Tax Worksheet",
      "A filer or spouse who can be claimed as someone's dependent (the limited standard deduction), a dual-status alien, the Social Security lump-sum election (Pub 915 worksheets 2 to 4), the Form 8815 savings-bond interest exclusion and the other Pub 915 line 5 exclusions, repayments of benefits, a child's income on the parent's return (Form 8814), lump-sum distribution averaging (Form 4972), the retired public safety officer insurance exclusion and a pension's exclusion ratio for after-tax contributions (the pension field is the taxable amount)",
      "The senior deduction's valid-SSN condition is assumed met",
      "Form 8606 line 4 (contributions made after the year end) and qualified disaster distributions and repayments (lines 15b, 15c, 25b); the carry-forward basis omits them",
      "Planner IRMAA: the MAGI add-backs other than tax-exempt interest (the savings-bond interest exclusion, foreign earned income, possession income), the three-year-old return when the two-year-old one is not available, and a new determination after a life-changing event (Form SSA-44): the planner always uses the MAGI of two years earlier",
      "Planner RMDs per owner and per account: employer plans are not figured separately from IRAs, and a spouse's own IRA is distributed on the spouse's age, start age and divisor only when the plan gives the spouse's share of the traditional balance (traditionalBalanceSpouse); otherwise the planner takes one RMD on the household's combined traditional balance at the primary owner's age",
      "On Form 8960 Part II: foreign income tax and state or local property taxes attributable to net investment income (line 9b), miscellaneous investment expenses (line 9c), additional modifications (line 10) and the Form 4952 limit (investmentInterest is the deductible amount)",
      "§72(q) beyond the 10% and its exceptions (federal engine 2.3): the recapture with interest of a series of substantially equal payments modified before 59½ or within 5 years (§72(q)(3)), the 5% rate on a deferred annuity under a pre-March 1, 1986 election, and a modified endowment contract's additional tax (§72(v)); the annuity's exclusion ratio (nonqualifiedAnnuity is the taxable part)",
      "Substantially equal periodic payments from an employer plan, which §72(t)(3)(B) excepts only after the employee separates from service: seppDistribution is the IRA part, and the API refuses a seppDistribution that overlaps employerPlanDistribution",
      "Rental real estate beyond Schedule E Part I as one net amount, and Schedule E Parts II-III beyond one net amount per class (federal engine 2.3): royalties, REMICs (Part IV), farm rental (Form 4835), the release of a suspended loss on a disposition (section 469(g)) or at death, the commercial revitalization deduction, the per-activity allocation of the unallowed loss within a class (Form 8582 worksheets: each class is one activity), depreciation (an input inside the net amount) and its recapture, the at-risk rules (Form 6198) and the partner and shareholder basis limits (sections 704(d), 1366(d); Forms 7203/7217: the K-1 amounts are entered after them), the excess business loss limitation of section 461(l) (refused above its threshold), publicly traded partnerships, self-charged interest, the Form 1041 K-1 box 14 code H adjustment of Form 8960 line 7, a net operating loss, the rental real estate safe harbor of the QBI deduction (Rev. Proc. 2019-38), the AMT refiguring of passive losses, and the real estate professional's net investment income safe harbor (Treas. Reg. section 1.1411-4(g)(7)); Form 1116 line 3e takes the positive rental net income as gross income",
      "Inherited accounts beyond one account and one beneficiary: several beneficiaries of one account (the oldest's life expectancy, separate accounts) and trusts as beneficiaries (see-through trusts, applicable multi-beneficiary trusts) are the caller's to reduce to one beneficiary type; a successor beneficiary (the beneficiary of a beneficiary who died) and the 10-year limit after an eligible designated beneficiary's death; the surviving spouse's election to be treated as the decedent (SECURE 2.0 section 327), the spouse who dies before distributions begin, and the deemed election to treat the IRA as one's own; the decedent's basis (its own Form 8606) and a nonqualified distribution from an inherited Roth IRA; the 10-year election's deadline; the plan's own terms (a plan may require the 5-year or 10-year rule)",
      "Form 8962 beyond Parts I-III for one tax family: the allocation of a policy shared with another tax family (Part IV), the alternative calculation for the year of marriage (Part V), a qualified small employer health reimbursement arrangement, a dependent's own Form 8962, the self-employed health insurance deduction together with the credit (refused), the special enrollment period and eligibility facts (other minimum essential coverage, affordable employer coverage, lawful presence; the caller's assertion), and a premium tax credit in a projected year (refused: the guidelines and percentages are not published)"
    ]
  }
}

A qualifying surviving spouse with an RMD, a missed RMD and Form 2210

filingStatus qss: the joint brackets and standard deduction with the single Social Security base amounts and senior-deduction threshold. The 2026 RMD comes from the Uniform Lifetime Table; last year's shortfall, corrected, costs 10%; estimated payments made late run Form 2210.

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

{
  "filingStatus": "qss",
  "age": 76,
  "iraDistributions": 45000,
  "socialSecurityGross": 36000,
  "blindCount": 1,
  "iraBalancePriorYearEnd": 900000,
  "rmdShortfall": 8000,
  "rmdShortfallCorrected": true,
  "priorYearTax": 9000,
  "withholding": 2000,
  "estimatedPayments": [
    1750,
    1750,
    1750,
    1750
  ],
  "estimatedPaymentDates": [
    null,
    "2026-07-31",
    null,
    null
  ]
}

Returns result.totalTax $4,225: AGI $74,150, taxable income $32,650, income tax $3,425. Engine version 2.3.2.

Line	Form	Label	Amount
`1040.2a`	Form 1040	Tax-exempt interest	$0
`1040.4b`	Form 1040	IRA distributions, taxable amount	$45,000
`1040.5b`	Form 1040	Pensions and annuities, taxable amount	$0
`1040.6a`	Form 1040	Social security benefits	$36,000
`1040.6b`	Form 1040	Social security benefits, taxable amount	$29,150
`1040sd.7`	Schedule D	Net short-term capital gain or (loss)	$0
`1040sd.15`	Schedule D	Net long-term capital gain or (loss)	$0
`1040sd.16`	Schedule D	Lines 7 and 15 combined	$0
`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	$74,150
`1040.11a`	Form 1040	Adjusted gross income	$74,150
`1040.12e`	Form 1040	Standard deduction	$35,500
`1040s1a.37`	Schedule 1-A	Enhanced deduction for seniors	$6,000
`1040.13b`	Form 1040	Additional deductions from Schedule 1-A, line 38 (the senior deduction, tips and overtime)	$6,000
`1040.14`	Form 1040	Total deductions (lines 12e, 13a and 13b)	$41,500
`1040.15`	Form 1040	Taxable income	$32,650
`1040.16`	Form 1040	Tax	$3,425
`1040s2.8`	Schedule 2	Additional tax on IRAs or other tax-favored accounts	$800
`1040s2.12`	Schedule 2	Net investment income tax	$0
`1040.23`	Form 1040	Other taxes, from Schedule 2, line 21	$800
`1040.24`	Form 1040	Total tax	$4,225
`1040.12e.blind`	Form 1040	Additional standard deduction for blindness (§63(f)(2); no line of its own)	$1,650
`5329.55`	Form 5329	Additional tax on excess accumulation (missed RMD)	$800
`rmd.divisor`	26 CFR 1.401(a)(9)	RMD divisor (Uniform Lifetime or Joint and Last Survivor Table)	$23.70
`rmd.required`	26 CFR 1.401(a)(9)	Required minimum distribution for the year	$37,974.68
`2210.9`	Form 2210	Required annual payment	$3,082.50
`2210.17`	Form 2210	Underpayment (total of the four installments)	$0
`2210.19`	Form 2210	Penalty	$0

The complete response

{
  "engineVersion": "2.3.2",
  "taxYear": 2026,
  "filingStatus": "qss",
  "inputs": {
    "filingStatus": "qss",
    "age": 76,
    "iraDistributions": 45000,
    "socialSecurityGross": 36000,
    "blindCount": 1,
    "iraBalancePriorYearEnd": 900000,
    "rmdShortfall": 8000,
    "rmdShortfallCorrected": true,
    "priorYearTax": 9000,
    "withholding": 2000,
    "estimatedPayments": [
      1750,
      1750,
      1750,
      1750
    ],
    "estimatedPaymentDates": [
      null,
      "2026-07-31",
      null,
      null
    ]
  },
  "result": {
    "shortTermGain": 0,
    "longTermGain": 0,
    "socialSecurityTaxable": 29150,
    "grossOrdinaryIncome": 74150,
    "agi": 74150,
    "magiIrmaa": 74150,
    "standardDeduction": 35500,
    "seniorDeduction": 6000,
    "taxableOrdinaryIncome": 32650,
    "unusedDeduction": 0,
    "taxableLongTermGain": 0,
    "ordinaryTax": 3425,
    "capitalGainsTax": 0,
    "niit": 0,
    "capitalGainsTaxExcludingNiit": 0,
    "incomeTax": 3425,
    "incomeTaxExcludingNiit": 3425,
    "earlyWithdrawalTax": 0,
    "totalTax": 4225
  },
  "schedules": {
    "scheduleA": {
      "itemizes": false,
      "deduction": 35500,
      "standardDeduction": 35500,
      "blindAddition": 1650,
      "itemizedBeforeSection68": 0,
      "section68Reduction": 0,
      "itemized": 0,
      "medicalDeducted": 0,
      "saltPaid": 0,
      "saltCap": 40400,
      "saltDeducted": 0,
      "interestDeducted": 0,
      "charityFloor": 370.75,
      "charityDeducted": 0,
      "nonitemizerCharity": 0
    },
    "form8606": {
      "basisRatio": 0,
      "nontaxableConversion": 0,
      "nontaxableTotal": 0,
      "basisRemaining": 0,
      "rothQualified": false,
      "rothTaxableEarnings": 0,
      "rothConversionsWithinFiveYears": 0,
      "rothContributionsRemaining": 0
    },
    "form5329": {
      "earlyDistributions": 0,
      "exceptions": 0,
      "missedRmdExcise": 800
    },
    "rmd": {
      "startAge": 72,
      "divisor": 23.7,
      "jointLifeTable": false,
      "required": 37974.6835443038
    },
    "form2210": {
      "tax": 3425,
      "requiredAnnualPayment": 3082.5,
      "requiredInstallment": 770.625,
      "priorYearSafeHarbor": false,
      "underThousandDollars": false,
      "noPriorYearLiability": false,
      "underpayment": [
        0,
        0,
        0,
        0
      ],
      "penaltyByInstallment": [
        0,
        0,
        0,
        0
      ],
      "totalUnderpayment": 0,
      "penalty": 0,
      "usesUnannouncedRate": false
    }
  },
  "formYear": 2025,
  "lines": [
    {
      "line": "1040.2a",
      "form": "Form 1040",
      "lineNumber": "2a",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "4b",
      "label": "IRA distributions, taxable amount",
      "rule": "irc_408d_ira_distribution",
      "value": 45000,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_408d_ira_distribution"
    },
    {
      "line": "1040.5b",
      "form": "Form 1040",
      "lineNumber": "5b",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "6a",
      "label": "Social security benefits",
      "rule": "irc_86_ss_benefits",
      "value": 36000,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_86_ss_benefits"
    },
    {
      "line": "1040.6b",
      "form": "Form 1040",
      "lineNumber": "6b",
      "lineNumberDraft2026": "6b",
      "label": "Social security benefits, taxable amount",
      "rule": "irc_86_pub915_taxable_ss",
      "value": 29150,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_86_pub915_taxable_ss"
    },
    {
      "line": "1040sd.7",
      "form": "Schedule D",
      "lineNumber": "7",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "9",
      "label": "Total income",
      "rule": "irc_61_total_income",
      "value": 74150,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_61_total_income"
    },
    {
      "line": "1040.11a",
      "form": "Form 1040",
      "lineNumber": "11a",
      "lineNumberDraft2026": "11a",
      "label": "Adjusted gross income",
      "rule": "irc_62_agi_no_adjustments",
      "value": 74150,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_62_agi_no_adjustments"
    },
    {
      "line": "1040.12e",
      "form": "Form 1040",
      "lineNumber": "12e",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "43",
      "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",
      "lineNumberDraft2026": "13a",
      "label": "Additional deductions from Schedule 1-A, line 38 (the senior deduction, tips and overtime)",
      "rule": "sched1a_line38_additional_deductions",
      "value": 6000,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#sched1a_line38_additional_deductions"
    },
    {
      "line": "1040.14",
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      "lineNumberDraft2026": "14",
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    {
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      "line": "1040.24",
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      "line": "rmd.required",
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    {
      "line": "2210.9",
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      "rule": "irc_6654d_required_annual_payment",
      "value": 3082.5,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_6654d_required_annual_payment"
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    {
      "line": "2210.17",
      "form": "Form 2210",
      "lineNumber": "17",
      "lineNumberDraft2026": "17",
      "label": "Underpayment (total of the four installments)",
      "rule": "irc_6654_underpayment",
      "value": 0,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_6654_underpayment"
    },
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      "line": "2210.19",
      "form": "Form 2210",
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      "lineNumberDraft2026": "19",
      "label": "Penalty",
      "rule": "irc_6654_penalty",
      "value": 0,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_6654_penalty"
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          "kind": "instructions",
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          "rule": "form_1040_lines",
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          "rule": "form_1040_lines",
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          "official": true,
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          "rule": "form_1040_lines",
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          "title": "Schedule 2 (Form 1040) (2025): Additional Taxes",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
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          "quote": "Additional tax on IRAs or other tax-favored accounts",
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          "rule": "form_1040_lines",
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          "title": "Schedule D (Form 1040) (2025): Capital Gains and Losses",
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          "kind": "instructions",
          "official": true,
          "quote": "Net short-term capital gain or (loss)",
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          "rule": "cap_loss",
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          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
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          "quote": "the lower of- (1) $3,000 ($1,500 in the case of a married individual filing a separate return)",
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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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "rule": "age65_day_before",
          "url": "https://www.irs.gov/pub/irs-pdf/p554.pdf",
          "title": "Publication 554 (2025), Tax Guide for Seniors",
          "publisher": "Internal Revenue Service",
          "kind": "guidance",
          "official": true,
          "quote": "You are considered age 65 on the day before",
          "checked": "2026-10-12"
        },
        {
          "rule": "age65_day_before",
          "url": "https://www.irs.gov/pub/irs-pdf/i1040gi.pdf",
          "title": "Instructions for Form 1040 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "If you were born on January 1, 1961, you are considered to be age 65 at the end of 2025",
          "checked": "2026-10-12"
        },
        {
          "rule": "age65_day_before",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
          "title": "Schedule 1-A (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "were born before January 2, 1961",
          "checked": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "rule": "age65_day_before",
          "url": "https://www.irs.gov/pub/irs-pdf/p554.pdf",
          "title": "Publication 554 (2025), Tax Guide for Seniors",
          "publisher": "Internal Revenue Service",
          "kind": "guidance",
          "official": true,
          "quote": "You are considered age 65 on the day before",
          "checked": "2026-10-12"
        },
        {
          "rule": "age65_day_before",
          "url": "https://www.irs.gov/pub/irs-pdf/i1040gi.pdf",
          "title": "Instructions for Form 1040 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "If you were born on January 1, 1961, you are considered to be age 65 at the end of 2025",
          "checked": "2026-10-12"
        },
        {
          "rule": "age65_day_before",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
          "title": "Schedule 1-A (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "were born before January 2, 1961",
          "checked": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "irc_3_tax_table": [
        {
          "rule": "tax_table",
          "url": "https://www.law.cornell.edu/uscode/text/26/3",
          "title": "26 U.S. Code § 3",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "In lieu of the tax imposed by section 1, there is hereby imposed for each taxable year on the taxable income of every individual",
          "checked": "2026-10-12"
        },
        {
          "rule": "tax_table",
          "url": "https://www.irs.gov/pub/irs-pdf/i1040gi.pdf",
          "title": "Instructions for Form 1040 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "If your taxable income is less than $100,000, you must use the Tax Table",
          "checked": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "rule": "niit_nii",
          "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": "gross income from interest, dividends, annuities, royalties, and rents",
          "checked": "2026-10-12"
        },
        {
          "rule": "niit_nii",
          "url": "https://www.irs.gov/pub/irs-pdf/i8960.pdf",
          "title": "Instructions for Form 8960 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Form 1040 or 1040-SR, line 7a",
          "checked": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "irc_63f2_blind": [
        {
          "rule": "blind_63f2",
          "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": "(2) Additional amount for blindThe taxpayer shall be entitled to an additional amount of $600- (A) for himself if he is blind at the close of the taxable year",
          "checked": "2026-10-12"
        },
        {
          "rule": "blind_63f2",
          "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": "2026-10-12"
        },
        {
          "rule": "form_lines_schedules",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sa.pdf",
          "title": "Schedule A (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Subtract line 3 from line 1. If line 3 is more than line 1, enter -0-",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_schedules",
          "url": "https://www.irs.gov/pub/irs-pdf/f8606.pdf",
          "title": "Form 8606 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "This is the nontaxable portion of the amount you converted to Roth IRAs",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_schedules",
          "url": "https://www.irs.gov/pub/irs-pdf/f5329.pdf",
          "title": "Form 5329 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Early distributions included on line 1 that are not subject to the additional tax",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_schedules",
          "url": "https://www.irs.gov/pub/irs-pdf/f2210.pdf",
          "title": "Form 2210 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Required annual payment. Enter the smaller of line 5 or line 8",
          "checked": "2026-10-12"
        }
      ],
      "irc_4974_missed_rmd_excise": [
        {
          "rule": "missed_rmd_4974",
          "url": "https://www.law.cornell.edu/uscode/text/26/4974",
          "title": "26 U.S. Code § 4974",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "there is hereby imposed a tax equal to 25 percent of the amount by which such minimum required distribution exceeds the actual amount distributed during the taxable year",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_schedules",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sa.pdf",
          "title": "Schedule A (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Subtract line 3 from line 1. If line 3 is more than line 1, enter -0-",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_schedules",
          "url": "https://www.irs.gov/pub/irs-pdf/f8606.pdf",
          "title": "Form 8606 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "This is the nontaxable portion of the amount you converted to Roth IRAs",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_schedules",
          "url": "https://www.irs.gov/pub/irs-pdf/f5329.pdf",
          "title": "Form 5329 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Early distributions included on line 1 that are not subject to the additional tax",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_schedules",
          "url": "https://www.irs.gov/pub/irs-pdf/f2210.pdf",
          "title": "Form 2210 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Required annual payment. Enter the smaller of line 5 or line 8",
          "checked": "2026-10-12"
        }
      ],
      "reg_401a9_rmd_divisor": [
        {
          "rule": "joint_life",
          "url": "https://www.ecfr.gov/current/title-26/section-1.401(a)(9)-5",
          "title": "26 CFR 1.401(a)(9)-5",
          "publisher": "eCFR (Office of the Federal Register / GPO)",
          "kind": "regulation",
          "official": true,
          "quote": "If the employee's surviving spouse who is more than 10 years younger than the employee is the employee's sole beneficiary, then the applicable denominator is the joint and last survivor life expectancy for the employee and spouse",
          "checked": "2026-10-12"
        },
        {
          "rule": "joint_life",
          "url": "https://www.ecfr.gov/current/title-26/section-1.401(a)(9)-9",
          "title": "26 CFR 1.401(a)(9)-9",
          "publisher": "eCFR (Office of the Federal Register / GPO)",
          "kind": "regulation",
          "official": true,
          "quote": "The following table, referred to as the Joint and Last Survivor Table, is used for determining the joint and last survivor life expectancy of two individuals",
          "checked": "2026-10-12"
        },
        {
          "rule": "ult",
          "url": "https://www.ecfr.gov/current/title-26/section-1.401(a)(9)-9",
          "title": "26 CFR 1.401(a)(9)-9: Life expectancy and distribution period tables",
          "publisher": "eCFR (Office of the Federal Register)",
          "kind": "regulation",
          "official": true,
          "quote": "Age of employee Applicable denominator 72 27.4 73 26.5 74 25.5 75 24.6 76 23.7",
          "checked": "2026-10-12"
        },
        {
          "rule": "rmd_age",
          "url": "https://www.ecfr.gov/current/title-26/section-1.401(a)(9)-2",
          "title": "26 CFR 1.401(a)(9)-2: Distributions commencing during an employee's lifetime",
          "publisher": "eCFR (Office of the Federal Register)",
          "kind": "regulation",
          "official": true,
          "quote": "born on or after January 1, 1951, but before January 1, 1959, the applicable age is age 73; (v) [Reserved]",
          "checked": "2026-10-12"
        }
      ],
      "reg_401a9_rmd_required": [
        {
          "rule": "joint_life",
          "url": "https://www.ecfr.gov/current/title-26/section-1.401(a)(9)-5",
          "title": "26 CFR 1.401(a)(9)-5",
          "publisher": "eCFR (Office of the Federal Register / GPO)",
          "kind": "regulation",
          "official": true,
          "quote": "If the employee's surviving spouse who is more than 10 years younger than the employee is the employee's sole beneficiary, then the applicable denominator is the joint and last survivor life expectancy for the employee and spouse",
          "checked": "2026-10-12"
        },
        {
          "rule": "joint_life",
          "url": "https://www.ecfr.gov/current/title-26/section-1.401(a)(9)-9",
          "title": "26 CFR 1.401(a)(9)-9",
          "publisher": "eCFR (Office of the Federal Register / GPO)",
          "kind": "regulation",
          "official": true,
          "quote": "The following table, referred to as the Joint and Last Survivor Table, is used for determining the joint and last survivor life expectancy of two individuals",
          "checked": "2026-10-12"
        },
        {
          "rule": "ult",
          "url": "https://www.ecfr.gov/current/title-26/section-1.401(a)(9)-9",
          "title": "26 CFR 1.401(a)(9)-9: Life expectancy and distribution period tables",
          "publisher": "eCFR (Office of the Federal Register)",
          "kind": "regulation",
          "official": true,
          "quote": "Age of employee Applicable denominator 72 27.4 73 26.5 74 25.5 75 24.6 76 23.7",
          "checked": "2026-10-12"
        },
        {
          "rule": "rmd_prior_balance",
          "url": "https://www.irs.gov/pub/irs-pdf/p590b.pdf",
          "title": "Publication 590-B (2025), Distributions from Individual Retirement Arrangements",
          "publisher": "Internal Revenue Service",
          "kind": "guidance",
          "official": true,
          "quote": "close of business on December 31 of the preceding year",
          "checked": "2026-10-12"
        },
        {
          "rule": "rmd_prior_balance",
          "url": "https://www.ecfr.gov/current/title-26/chapter-I/subchapter-A/part-1/subject-group-ECFR6f8c3724b50e44d/section-1.401(a)(9)-5",
          "title": "26 CFR 1.401(a)(9)-5: Required minimum distributions from defined contribution plans",
          "publisher": "eCFR (Office of the Federal Register)",
          "kind": "regulation",
          "official": true,
          "quote": "the account balance as of the last valuation date in the calendar year preceding that distribution calendar year",
          "checked": "2026-10-12"
        },
        {
          "rule": "first_rmd_april1_delay",
          "url": "https://www.ecfr.gov/current/title-26/section-1.401(a)(9)-5",
          "title": "26 CFR 1.401(a)(9)-5: Required minimum distributions from defined contribution plans",
          "publisher": "eCFR (Office of the Federal Register)",
          "kind": "regulation",
          "official": true,
          "quote": "The distribution required for the employee's first distribution calendar year (as described in paragraph (a)(2)(ii) of this section) may be made on or before April 1 of the following calendar year. The required minimum distribution for any other distribution calendar year (including the required minimum distribution for the distribution calendar year in which the employee's required beginning date occurs or the first distribution calendar year for the designated beneficiary) must be made on or before the end of that distribution calendar year.",
          "checked": "2026-10-07"
        },
        {
          "rule": "first_rmd_april1_delay",
          "url": "https://www.irs.gov/retirement-plans/retirement-plan-and-ira-required-minimum-distributions-faqs",
          "title": "Retirement plan and IRA required minimum distributions FAQs",
          "publisher": "Internal Revenue Service",
          "kind": "agency_page",
          "official": true,
          "quote": "You must take your first required minimum distribution for the year in which you reach age 73. However, you can delay taking the first RMD until April 1 of the following year. If you reach age 73 in 2024, you must take your first RMD by April 1, 2025, and the second RMD by Dec. 31, 2025.",
          "checked": "2026-10-12"
        },
        {
          "rule": "first_rmd_april1_delay",
          "url": "https://www.irs.gov/pub/irs-pdf/p590b.pdf",
          "title": "Publication 590-B (2025), Distributions from Individual Retirement Arrangements (IRAs)",
          "publisher": "Internal Revenue Service",
          "kind": "guidance",
          "official": true,
          "quote": "However, any amount distributed in the year you become age 73 will be credited toward the amount that must be distributed by April 1 of the following year.",
          "checked": "2026-10-12"
        },
        {
          "rule": "first_rmd_april1_delay",
          "url": "https://www.law.cornell.edu/uscode/text/26/401",
          "title": "26 U.S. Code § 401",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "The term “required beginning date” means April 1 of the calendar year following the later of— (I) the calendar year in which the employee attains the applicable age, or (II) the calendar year in which the employee retires.",
          "checked": "2026-10-12"
        },
        {
          "rule": "second_rmd_balance_not_reduced",
          "url": "https://www.irs.gov/retirement-plans/retirement-plan-and-ira-required-minimum-distributions-faqs",
          "title": "Retirement plan and IRA required minimum distributions FAQs",
          "publisher": "Internal Revenue Service",
          "kind": "agency_page",
          "official": true,
          "quote": "If you reach age 73 in 2024: Your first RMD is due by April 1, 2025, based on your account balance on December 31, 2023, and Your second RMD is due by December 31, 2025, based on your account balance on December 31, 2024.",
          "checked": "2026-10-12"
        },
        {
          "rule": "second_rmd_balance_not_reduced",
          "url": "https://www.irs.gov/pub/irs-pdf/p590b.pdf",
          "title": "Publication 590-B (2025), Distributions from Individual Retirement Arrangements (IRAs)",
          "publisher": "Internal Revenue Service",
          "kind": "guidance",
          "official": true,
          "quote": "Distributions reduce the account balance in the year they are made. A distribution for last year made after December 31 of last year reduces the account balance for this year, but not for last year. Disregard distributions made after December 31 of last year in determining your required minimum distribution for this year.",
          "checked": "2026-10-12"
        },
        {
          "rule": "second_rmd_balance_not_reduced",
          "url": "https://www.ecfr.gov/current/title-26/section-1.408-8",
          "title": "26 CFR 1.408-8: Distribution requirements for individual retirement plans",
          "publisher": "eCFR (Office of the Federal Register)",
          "kind": "regulation",
          "official": true,
          "quote": "the account balance of the IRA as of December 31 of the calendar year preceding the calendar year for which distributions are required to be made is substituted for the account balance of the employee under",
          "checked": "2026-10-07"
        },
        {
          "rule": "second_rmd_balance_not_reduced",
          "url": "https://www.ecfr.gov/current/title-26/section-1.401(a)(9)-5",
          "title": "26 CFR 1.401(a)(9)-5: Required minimum distributions from defined contribution plans",
          "publisher": "eCFR (Office of the Federal Register)",
          "kind": "regulation",
          "official": true,
          "quote": "the account balance as of the last valuation date in the calendar year preceding that distribution calendar year (valuation calendar year)",
          "checked": "2026-10-07"
        }
      ],
      "irc_6654d_required_annual_payment": [
        {
          "rule": "6654",
          "url": "https://www.law.cornell.edu/uscode/text/26/6654",
          "title": "26 U.S. Code § 6654",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "exceeds $150,000, clause (ii) of subparagraph (B) shall be applied by substituting \"110 percent\" for \"100 percent\"",
          "checked": "2026-10-12"
        },
        {
          "rule": "estimated_2210",
          "url": "https://www.law.cornell.edu/uscode/text/26/6654",
          "title": "26 U.S. Code § 6654",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "an equal part of such amount shall be deemed paid on each due date",
          "checked": "2026-10-12"
        },
        {
          "rule": "estimated_2210",
          "url": "https://www.irs.gov/pub/irs-pdf/i2210.pdf",
          "title": "Instructions for Form 2210 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "The penalty is figured separately for each installment due date",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_schedules",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sa.pdf",
          "title": "Schedule A (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Subtract line 3 from line 1. If line 3 is more than line 1, enter -0-",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_schedules",
          "url": "https://www.irs.gov/pub/irs-pdf/f8606.pdf",
          "title": "Form 8606 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "This is the nontaxable portion of the amount you converted to Roth IRAs",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_schedules",
          "url": "https://www.irs.gov/pub/irs-pdf/f5329.pdf",
          "title": "Form 5329 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Early distributions included on line 1 that are not subject to the additional tax",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_schedules",
          "url": "https://www.irs.gov/pub/irs-pdf/f2210.pdf",
          "title": "Form 2210 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Required annual payment. Enter the smaller of line 5 or line 8",
          "checked": "2026-10-12"
        }
      ],
      "irc_6654_underpayment": [
        {
          "rule": "estimated_2210",
          "url": "https://www.law.cornell.edu/uscode/text/26/6654",
          "title": "26 U.S. Code § 6654",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "an equal part of such amount shall be deemed paid on each due date",
          "checked": "2026-10-12"
        },
        {
          "rule": "estimated_2210",
          "url": "https://www.irs.gov/pub/irs-pdf/i2210.pdf",
          "title": "Instructions for Form 2210 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "The penalty is figured separately for each installment due date",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_schedules",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sa.pdf",
          "title": "Schedule A (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Subtract line 3 from line 1. If line 3 is more than line 1, enter -0-",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_schedules",
          "url": "https://www.irs.gov/pub/irs-pdf/f8606.pdf",
          "title": "Form 8606 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "This is the nontaxable portion of the amount you converted to Roth IRAs",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_schedules",
          "url": "https://www.irs.gov/pub/irs-pdf/f5329.pdf",
          "title": "Form 5329 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Early distributions included on line 1 that are not subject to the additional tax",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_schedules",
          "url": "https://www.irs.gov/pub/irs-pdf/f2210.pdf",
          "title": "Form 2210 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Required annual payment. Enter the smaller of line 5 or line 8",
          "checked": "2026-10-12"
        }
      ],
      "irc_6654_penalty": [
        {
          "rule": "estimated_2210",
          "url": "https://www.law.cornell.edu/uscode/text/26/6654",
          "title": "26 U.S. Code § 6654",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "an equal part of such amount shall be deemed paid on each due date",
          "checked": "2026-10-12"
        },
        {
          "rule": "estimated_2210",
          "url": "https://www.irs.gov/pub/irs-pdf/i2210.pdf",
          "title": "Instructions for Form 2210 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "The penalty is figured separately for each installment due date",
          "checked": "2026-10-12"
        },
        {
          "rule": "int_rates",
          "url": "https://www.irs.gov/payments/quarterly-interest-rates",
          "title": "Quarterly interest rates",
          "publisher": "Internal Revenue Service",
          "kind": "agency_page",
          "official": true,
          "quote": "Underpayment (corporate and non-corporate) 7% 7% 6% 7%",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_schedules",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sa.pdf",
          "title": "Schedule A (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Subtract line 3 from line 1. If line 3 is more than line 1, enter -0-",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_schedules",
          "url": "https://www.irs.gov/pub/irs-pdf/f8606.pdf",
          "title": "Form 8606 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "This is the nontaxable portion of the amount you converted to Roth IRAs",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_schedules",
          "url": "https://www.irs.gov/pub/irs-pdf/f5329.pdf",
          "title": "Form 5329 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Early distributions included on line 1 that are not subject to the additional tax",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_schedules",
          "url": "https://www.irs.gov/pub/irs-pdf/f2210.pdf",
          "title": "Form 2210 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Required annual payment. Enter the smaller of line 5 or line 8",
          "checked": "2026-10-12"
        }
      ]
    },
    "unsourced": [],
    "notModeled": [
      "Wages and self-employment beyond the W-2 and Schedule C amounts the API takes: farm income and the optional methods of Schedule SE, church employee income, railroad retirement (RRTA) compensation, unreported tips (Form 4137) and uncollected FICA (Form 8919), statutory employees; the QBI deduction's REIT dividends, publicly traded partnership income, qualified business loss carryforwards in and the agricultural cooperative (patron) reduction; every business is taken as one the filer materially participates in",
      "Form 4952 investment-interest elections (the Schedule D Tax Worksheet lines 3 to 5 and 8, and the Qualified Dividends and Capital Gain Tax Worksheet's line 3); qualified dividends are taken to meet the holding-period test (more than 60 days in the 121-day period around the ex-dividend date, IRS Pub 550)",
      "Credits other than the foreign tax credit, the credit for the elderly or disabled, the saver's credit, the child tax credit and credit for other dependents and the earned income credit: child and dependent care, education, energy and vehicle credits, the adoption credit, the general business credit, the prior-year minimum tax credit (Form 8801); the dependency, relationship, residency, identification-number and student tests of the credits are the caller's assertion; the EIC of a filer with foreign earned income, the Schedule 8812 Puerto Rico rules and nontaxable combat pay",
      "Foreign tax credit and AMT limits: foreign income other than passive fund income (the general, section 901(j), treaty and lump-sum categories, foreign 25%/28% gains, Form 2555), interest expense apportionment (Form 1116 lines 4a-4b), foreign tax reductions and the high-tax kickout (lines 12-13), the carryback and reading back a carryover out, the AMT refiguring of capital gains and of Form 4952 (lines 2c and Part III) and the Form 6251 adjustments beyond private-activity-bond interest, incentive stock options and the caller's disposition and other adjustments",
      "Adjustments to income (Schedule 1 Part II) other than the deductible part of self-employment tax, the self-employed retirement plan deduction and the self-employed health insurance deduction (lines 15-17); the Schedule 1-A car-loan interest deduction; the tips and overtime deductions' valid-SSN and qualifying-occupation conditions are the caller's assertion",
      "Private-foundation gift limits (and their carryover classes), the 0.5% floor on carryovers into 2026 and later as the IRS may read it (the engine applies it to the total, carryovers included), non-cash gifts other than long-term capital-gain property (ordinary-income property and the §170(e) reduction), and the §163(h)(3) mortgage-debt limit (mortgage interest is taken as a deductible amount); casualty and theft losses (Schedule A line 15, Form 4684); other itemized deductions (line 16) are taken as already limited (gambling losses up to winnings)",
      "The calculation of substantially equal periodic payments (the installment is an input), the other §72(t)(2) exceptions (first home, medical, birth or adoption, emergency, domestic abuse, terminal illness), the further Form 5329 exceptions (a qualified domestic relations order, health insurance while unemployed, higher education, an IRS levy, reservists, ESOP dividends, federal phased retirement, §414(w) and corrective distributions), the 25-years-of-service alternative to separation at 50, the 25% rate on a SIMPLE IRA distribution in its first 2 years (the engine uses 10%), and first-home or death Roth distributions",
      "The §4974(d) reasonable-cause waiver of the missed-RMD excise and the still-working exception for an employer plan; one request carries one excise rate (a shortfall partly corrected and partly not cannot be sent at once)",
      "Form 2210's penalty waivers and the farmer and fisherman rules, Part II box E (a joint return in only one of the two years), Schedule AI for estates and trusts, and Schedule AI's period amounts of the items a request cannot split by period (Schedule A amounts, the AMT preference items, the credits' inputs and the rest accrue evenly through the year); the Schedule AI NIIT and Additional Medicare Tax are figured on the annualized amounts (the instructions give no other rule)",
      "A qualifying surviving spouse's eligibility (the year of death, the dependent child) is the caller's assertion; the split-interest QCD is an engine function, not a request field",
      "A spouse's death on a single return: the capital-loss carryover out is the joint return's; the decedent's share does not pass to the survivor (IRS Pub 550), so the caller enters the survivor's share as next year's carryover (the Monte Carlo planner splits it: spouseCapitalLossShare)",
      "The balance due: withholding and estimated payments (read only by Form 2210), refundable credits (the earned income credit, the additional child tax credit, the refundable American opportunity credit, and the other Schedule 3 Part II items; excess social security withheld, Schedule 3 line 11, is reported but not netted), the refund and the amount owed (Form 1040 lines 25 to 37). The engine computes the total tax (line 24) and, on request, the Form 2210 penalty (line 38)",
      "Schedule 2 taxes other than the §72(t) additional tax (and, federal engine 2.3, the §72(q) one and Form 5329's 6% and 100% taxes), the §4974 missed-RMD excise and the net investment income tax: household employment taxes, the HSA, Archer MSA and other account additional taxes, credit recaptures, the deferred-compensation (§409A, §457A) and installment-sale interest taxes, and the rest of Schedule 2",
      "Form 5329 Part II (the additional tax on Coverdell ESA, QTP and ABLE account distributions), and around Parts III-VIII (federal engine 2.3): the deemed contribution of a prior excess absorbed by this year's unused limit (the IRA Deduction Worksheet, Form 8889 line 13: the engine has no traditional IRA or HSA deduction), Form 8889 itself (the HSA deduction, the 20% on distributions not used for medical expenses), the contributors' Coverdell MAGI limits, the Archer MSA limit and the ABLE-to-work amount (the caller's limits), a spouse's Coverdell ESA, Archer MSA, ABLE or Trump account, the 2025 Trump account excess (0 for 2026) and the excess-contribution limits of a projected year (refused)",
      "Royalty income, Schedule E Parts IV-V (REMICs, farm rental), Form 4797 gains, farm income and personal-property rental: no field carries them into the net investment income tax (otherOrdinaryIncome and pension are never net investment income; a nonqualified annuity has its own field; rental real estate has rentalNetIncome, federal engine 2.1; partnerships, S corporations, estates and trusts the K-1 fields, federal engine 2.3)",
      "Other Schedule 1 income items with their own rules: the net operating loss deduction, hobby income, §951/§951A inclusions, the §461(l) excess business loss adjustment and digital assets received as ordinary income",
      "The foreign earned income and housing exclusions (Form 2555) and the possession exclusions: MAGI is AGI throughout (the senior deduction, the NIIT, the SALT cap), and there is no Foreign Earned Income Tax Worksheet",
      "A filer or spouse who can be claimed as someone's dependent (the limited standard deduction), a dual-status alien, the Social Security lump-sum election (Pub 915 worksheets 2 to 4), the Form 8815 savings-bond interest exclusion and the other Pub 915 line 5 exclusions, repayments of benefits, a child's income on the parent's return (Form 8814), lump-sum distribution averaging (Form 4972), the retired public safety officer insurance exclusion and a pension's exclusion ratio for after-tax contributions (the pension field is the taxable amount)",
      "The senior deduction's valid-SSN condition is assumed met",
      "Form 8606 line 4 (contributions made after the year end) and qualified disaster distributions and repayments (lines 15b, 15c, 25b); the carry-forward basis omits them",
      "Planner IRMAA: the MAGI add-backs other than tax-exempt interest (the savings-bond interest exclusion, foreign earned income, possession income), the three-year-old return when the two-year-old one is not available, and a new determination after a life-changing event (Form SSA-44): the planner always uses the MAGI of two years earlier",
      "Planner RMDs per owner and per account: employer plans are not figured separately from IRAs, and a spouse's own IRA is distributed on the spouse's age, start age and divisor only when the plan gives the spouse's share of the traditional balance (traditionalBalanceSpouse); otherwise the planner takes one RMD on the household's combined traditional balance at the primary owner's age",
      "On Form 8960 Part II: foreign income tax and state or local property taxes attributable to net investment income (line 9b), miscellaneous investment expenses (line 9c), additional modifications (line 10) and the Form 4952 limit (investmentInterest is the deductible amount)",
      "§72(q) beyond the 10% and its exceptions (federal engine 2.3): the recapture with interest of a series of substantially equal payments modified before 59½ or within 5 years (§72(q)(3)), the 5% rate on a deferred annuity under a pre-March 1, 1986 election, and a modified endowment contract's additional tax (§72(v)); the annuity's exclusion ratio (nonqualifiedAnnuity is the taxable part)",
      "Substantially equal periodic payments from an employer plan, which §72(t)(3)(B) excepts only after the employee separates from service: seppDistribution is the IRA part, and the API refuses a seppDistribution that overlaps employerPlanDistribution",
      "Rental real estate beyond Schedule E Part I as one net amount, and Schedule E Parts II-III beyond one net amount per class (federal engine 2.3): royalties, REMICs (Part IV), farm rental (Form 4835), the release of a suspended loss on a disposition (section 469(g)) or at death, the commercial revitalization deduction, the per-activity allocation of the unallowed loss within a class (Form 8582 worksheets: each class is one activity), depreciation (an input inside the net amount) and its recapture, the at-risk rules (Form 6198) and the partner and shareholder basis limits (sections 704(d), 1366(d); Forms 7203/7217: the K-1 amounts are entered after them), the excess business loss limitation of section 461(l) (refused above its threshold), publicly traded partnerships, self-charged interest, the Form 1041 K-1 box 14 code H adjustment of Form 8960 line 7, a net operating loss, the rental real estate safe harbor of the QBI deduction (Rev. Proc. 2019-38), the AMT refiguring of passive losses, and the real estate professional's net investment income safe harbor (Treas. Reg. section 1.1411-4(g)(7)); Form 1116 line 3e takes the positive rental net income as gross income",
      "Inherited accounts beyond one account and one beneficiary: several beneficiaries of one account (the oldest's life expectancy, separate accounts) and trusts as beneficiaries (see-through trusts, applicable multi-beneficiary trusts) are the caller's to reduce to one beneficiary type; a successor beneficiary (the beneficiary of a beneficiary who died) and the 10-year limit after an eligible designated beneficiary's death; the surviving spouse's election to be treated as the decedent (SECURE 2.0 section 327), the spouse who dies before distributions begin, and the deemed election to treat the IRA as one's own; the decedent's basis (its own Form 8606) and a nonqualified distribution from an inherited Roth IRA; the 10-year election's deadline; the plan's own terms (a plan may require the 5-year or 10-year rule)",
      "Form 8962 beyond Parts I-III for one tax family: the allocation of a policy shared with another tax family (Part IV), the alternative calculation for the year of marriage (Part V), a qualified small employer health reimbursement arrangement, a dependent's own Form 8962, the self-employed health insurance deduction together with the credit (refused), the special enrollment period and eligibility facts (other minimum essential coverage, affordable employer coverage, lawful presence; the caller's assertion), and a premium tax credit in a projected year (refused: the guidelines and percentages are not published)"
    ]
  }
}

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 $8,687 and federal taxable income of $76,500. Engine version 2.3.2.

The complete response

{
  "state": "CO",
  "stateName": "Colorado",
  "tax": 1562,
  "effectiveRate": 0.012596774193548387,
  "totalTax": 1562,
  "refundableCredits": {
    "total": 0,
    "items": []
  },
  "netTax": 1562,
  "input": {
    "filingStatus": "mfj",
    "age": 67,
    "ordinaryIncome": 0,
    "socialSecurity": 34000,
    "capitalGains": 0,
    "iraDistributions": 90000,
    "socialSecurityGross": 40000,
    "federalTax": 8687,
    "federalNiit": 0,
    "federalTaxBeforeCredits": 8687,
    "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "url": "https://tax.colorado.gov/CTC-EITC",
          "title": "Child Tax Credit & Earned Income Tax Credit (web page)",
          "kind": "agency_page",
          "official": true,
          "quote": "The credit was 50% of the federal EITC amount for Tax Years 2024 and 2025, but will be reduced to 25% in Tax Year 2026.",
          "checked": "2026-10-12"
        },
        {
          "url": "https://tax.colorado.gov/sites/tax/files/documents/DR0104TN_2025.pdf",
          "title": "2025 DR 0104TN Colorado EITC for ITIN Filers or Certain Filers Under Age 25",
          "kind": "instructions",
          "official": true,
          "quote": "Age 19-24 at the end of the tax year and not a specified student, or",
          "checked": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        }
      ]
    },
    "unsourced": {}
  },
  "priorYearFigures": [],
  "local": {
    "onStateReturn": [],
    "separateReturns": [],
    "separateReturnsTax": 0,
    "total": 0
  },
  "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
  },
  "inputsNotSupplied": [
    {
      "input": "blind",
      "family": "blind_disability",
      "assumed": "not blind",
      "probed": "true",
      "taxMin": 1489.4,
      "taxMax": 1562,
      "totalTaxMin": 1562,
      "totalTaxMax": 1562,
      "netTaxMin": 1562,
      "netTaxMax": 1562
    },
    {
      "input": "spouse.blind",
      "family": "blind_disability",
      "assumed": "not blind",
      "probed": "true",
      "taxMin": 1489.4,
      "taxMax": 1562,
      "totalTaxMin": 1562,
      "totalTaxMax": 1562,
      "netTaxMin": 1562,
      "netTaxMax": 1562
    },
    {
      "input": "spouse.socialSecurityGross",
      "family": "social_security",
      "assumed": "the household's benefits are not divided between the spouses",
      "probed": "none, half and all of socialSecurityGross as the spouse's",
      "taxMin": 814,
      "taxMax": 1870,
      "totalTaxMin": 1562,
      "totalTaxMax": 1562,
      "netTaxMin": 1562,
      "netTaxMax": 1562
    },
    {
      "input": "railroadRetirementTier1",
      "family": "social_security",
      "assumed": "none of the benefits is Railroad Retirement Tier 1",
      "probed": "all of socialSecurityGross as Tier 1",
      "taxMin": 814,
      "taxMax": 1562,
      "totalTaxMin": 1562,
      "totalTaxMax": 1562,
      "netTaxMin": 1562,
      "netTaxMax": 1562
    }
  ],
  "notModelled": [
    {
      "id": "CO-global-584cdfa6",
      "category": "amt",
      "description": "State alternative minimum taxes.",
      "lines": [
        {
          "form": "DR 0104",
          "line": "14",
          "description": "Alternative minimum tax (DR 0104AMT)"
        },
        {
          "form": "DR 0104AMT",
          "line": "all",
          "description": "Colorado alternative minimum tax"
        }
      ],
      "couldApply": "unknown",
      "reason": "It turns on preference items and income the request does not carry.",
      "source": {
        "url": "https://tax.colorado.gov/sites/tax/files/documents/Book104_2025.pdf",
        "quote": "Generally, if you owe alternative minimum tax on your federal income tax return, you will also owe it for your Colorado return"
      }
    },
    {
      "id": "CO-global-7c8fdb0e",
      "category": "tax-table",
      "description": "Tax-table lookups: where a state's instructions have filers look tax up in a table of income bands, the engine applies the rate schedule to the exact amount.",
      "lines": [
        {
          "form": "DR 0104",
          "line": "13 (table)",
          "description": "Tax-table lookup"
        }
      ],
      "couldApply": true,
      "reason": "The form looks the tax up in a table of income bands; the engine applies the rate schedule to the exact amount, a difference of a few dollars at most.",
      "source": {
        "url": "https://tax.colorado.gov/sites/tax/files/documents/Book104_2025.pdf",
        "quote": "Full-year residents should refer to the tax table in this booklet. Determine the tax for the amount on line 12."
      }
    },
    {
      "id": "CO-global-9712d4d1",
      "category": "other-state-credit",
      "description": "Other-state credits: the credits for tax paid to other states (a resident's or part-year resident's credit for income tax paid to another state, country or locality, each state's own formula) are not calculated.",
      "lines": [
        {
          "form": "DR 0104CR",
          "line": "27-34",
          "description": "Credit for tax paid to another state"
        }
      ],
      "couldApply": "unknown",
      "reason": "It needs income taxed by another state or locality, which the request does not carry.",
      "source": {
        "url": "https://tax.colorado.gov/sites/tax/files/documents/Book104_2025.pdf",
        "quote": "Colorado resident individuals may claim a credit for income tax accrued to another state for the same tax year"
      }
    },
    {
      "id": "CO-global-cd7f5d31",
      "category": "itemized",
      "description": "Itemized deductions, and credits other than those each state page lists (dependent, earned-income, property-tax, renter, child and similar credits).",
      "lines": [
        {
          "form": "DR 0104",
          "line": "1 (itemized)",
          "description": "Federal taxable income of a filer who itemizes"
        },
        {
          "form": "DR 0104",
          "line": "2",
          "description": "State income tax addback (itemizers)"
        },
        {
          "form": "DR 0104",
          "line": "17",
          "description": "Nonrefundable credits from DR 0104CR line 65"
        },
        {
          "form": "DR 0104CR",
          "line": "37-64",
          "description": "Other nonrefundable credits (historic property, child care center / employer child care / contribution credits, school-to-career, Colorado Works, long-term care insurance, job growth, housing, rural zone, preceptor, visitability, organ donation leave, wildfire mitigation, enterprise zone contribution, energy storage, homeless contribution, home purchase assistance)"
        }
      ],
      "couldApply": "unknown",
      "reason": "It needs itemized deduction amounts, which the request does not carry.",
      "source": {
        "url": "https://tax.colorado.gov/sites/tax/files/documents/Book104_2025.pdf",
        "quote": "Complete the DR 0104CR to claim various nonrefundable credits. Transfer the amount from the DR 0104CR line 65 to this line."
      }
    },
    {
      "id": "CO-global-fd1da389",
      "category": "dependent-care",
      "description": "Dependents: the dependents input (each dependent's age, and whether a student or disabled) applies every nonrefundable dependent exemption, deduction and credit each state page lists (engine 1.7.0), and counts the qualifying children of the earned income credits (engine 1.12.0). Not calculated: refundable child tax credits and other refundable credits a state page does not list, credits that need expenses (child and dependent care, education) and facts the input does not carry (adoption, custody, certification); each state page lists its own.",
      "lines": [
        {
          "form": "DR 0104CR",
          "line": "7-8, 10-23, 25",
          "description": "Other refundable credits (business personal property, renewable energy, early childhood educator, composite / SALT parity tax, employee-owned business, transportation, heat pump, energy storage, greenhouse gas, food accessibility, lawn equipment, CHIPS zone, Colorado Promise, aircraft, apprenticeship, qualified care worker)"
        }
      ],
      "couldApply": "unknown",
      "reason": "It needs a dependent and expenses the request does not carry.",
      "source": {
        "url": "https://tax.colorado.gov/sites/tax/files/documents/Book104_2025.pdf",
        "quote": "Line 10 Early Childhood Educator Income Tax Credit If you were an early childhood educator for at least six months during tax year 2025"
      }
    },
    {
      "id": "CO-locality-fcbee0a3",
      "category": "locality",
      "description": "Per-worker head taxes and employer payroll taxes: Alabama occupational taxes (Birmingham), Colorado occupational privilege taxes (Denver, Aurora, Greenwood Village, Glendale, Sheridan), the Newark payroll tax, West Virginia city service fees, the Portland Arts Tax, the TriMet and Lane transit self-employment taxes, the Pennsylvania Local Services Tax: flat or employer levies, not taxes on the household's income.",
      "lines": [],
      "couldApply": "unknown",
      "reason": "It depends on where the household lives or works: the engine covers the jurisdictions of its locality registry only.",
      "source": {
        "url": "https://www.birminghamal.gov/government/city-departments/finance/tax-license-division",
        "quote": "Lodging Tax Occupational Tax Sales Tax"
      }
    },
    {
      "id": "CO-provenance-95eb1a0c",
      "category": "other",
      "description": "The PERA/DPSRS contribution-basis subtraction is not modeled.",
      "lines": [
        {
          "form": "DR 0104AD",
          "line": "14",
          "description": "PERA / DPSRS subtraction (1984-1986 contributions)"
        }
      ],
      "couldApply": "unknown",
      "reason": "It turns on facts the request does not carry.",
      "source": {
        "url": "https://tax.colorado.gov/sites/tax/files/documents/Book104_2025.pdf",
        "quote": "Line 14 PERA/DPSRS Subtraction If you made contributions to PERA between July 1, 1984, and December 31, 1986"
      }
    },
    {
      "id": "CO-state-356f6717",
      "category": "business",
      "description": "Additions for other states' bond interest and for nonqualified CollegeInvest or Colorado ABLE distributions are not calculated: that income is not among the inputs.",
      "lines": [
        {
          "form": "DR 0104",
          "line": "6",
          "description": "Nonqualified CollegeInvest distributions"
        },
        {
          "form": "DR 0104",
          "line": "7",
          "description": "Nonqualified Colorado ABLE distributions"
        },
        {
          "form": "DR 0104",
          "line": "9",
          "description": "Other additions: non-Colorado state and local bond interest, conservation easement, alien labor, fiduciary adjustments, restricted clubs, forfeited home-savings subtractions"
        }
      ],
      "couldApply": "unknown",
      "reason": "It needs business income or adjustment details the request does not carry.",
      "source": {
        "url": "https://tax.colorado.gov/sites/tax/files/documents/Book104_2025.pdf",
        "quote": "Line 6 Non-qualifying Distribution addback (CollegeInvest Tuition Savings) An account holder must make an addition on their Colorado return"
      }
    },
    {
      "id": "CO-state-53fc0b92",
      "category": "dependent-care",
      "description": "The child tax credit, the Family Affordability credit and the child care credit are refundable (or need expenses) and are not calculated.",
      "lines": [
        {
          "form": "DR 0104CR",
          "line": "1",
          "description": "Child tax credit (refundable)"
        },
        {
          "form": "DR 0104CR",
          "line": "2",
          "description": "Child and dependent care expenses credit (refundable, DR 0347)"
        }
      ],
      "couldApply": "unknown",
      "reason": "It needs a dependent and expenses the request does not carry.",
      "source": {
        "url": "https://tax.colorado.gov/sites/tax/files/documents/Book104_2025.pdf",
        "quote": "If you check the Child Tax Credit box, go to form DR 0104CN to determine whether you qualify for the Colorado child tax credit"
      }
    },
    {
      "id": "CO-state-62eaa69d",
      "category": "itemized",
      "description": "Subtractions for state income tax refunds, interest on United States government obligations, family and medical leave insurance benefits, charitable contributions of filers who do not itemize, CollegeInvest and Colorado ABLE contributions, qualified reservation income and active-duty pay after reacquiring Colorado residency are not calculated: the inputs do not separate these amounts.",
      "lines": [
        {
          "form": "DR 0104AD",
          "line": "1",
          "description": "State income tax refund"
        },
        {
          "form": "DR 0104AD",
          "line": "2",
          "description": "U.S. government interest"
        },
        {
          "form": "DR 0104AD",
          "line": "10",
          "description": "CollegeInvest contribution"
        },
        {
          "form": "DR 0104AD",
          "line": "11",
          "description": "Colorado ABLE contribution"
        },
        {
          "form": "DR 0104AD",
          "line": "12",
          "description": "Qualifying charitable contributions of non-itemizers (over $500)"
        },
        {
          "form": "DR 0104AD",
          "line": "13",
          "description": "Qualified reservation income"
        },
        {
          "form": "DR 0104AD",
          "line": "17",
          "description": "Reacquisition of Colorado residency during active duty (active-duty pay)"
        },
        {
          "form": "DR 0104AD",
          "line": "19",
          "description": "FAMLI benefits received"
        }
      ],
      "couldApply": "unknown",
      "reason": "It needs itemized deduction amounts, which the request does not carry.",
      "source": {
        "url": "https://tax.colorado.gov/sites/tax/files/documents/Book104_2025.pdf",
        "quote": "Line 13 Qualified Reservation Income List any amount of income that was derived wholly from reservation sources by an enrolled tribal member"
      }
    },
    {
      "id": "CO-state-a2d28619",
      "category": "other",
      "description": "The Social Security subtraction for benefits received under age 55 because of the death of the person entitled to them is calculated only when socialSecuritySurvivor says so (engine 1.8.0): without it such benefits are taxed.",
      "lines": [],
      "couldApply": "unknown",
      "reason": "It turns on facts the request does not carry.",
      "source": {
        "url": "https://tax.colorado.gov/sites/tax/files/documents/Book104_2025.pdf",
        "quote": "you can claim the subtraction only for social security benefits you received due to the death of the person originally entitled to the benefits"
      }
    },
    {
      "id": "CO-state-ac975988",
      "category": "other",
      "description": "The disability assistance credit (a refundable credit for a filer with a full year of disability benefits and low income) is not calculated: it depends on the source of the benefits and an income test the inputs do not carry.",
      "lines": [
        {
          "form": "DR 0104CR",
          "line": "24",
          "description": "Disability assistance credit (refundable)"
        },
        {
          "form": "Book 104 (2025), DR 0104AD line 3",
          "line": "Disability",
          "description": "Social Security disability benefits under 55"
        }
      ],
      "couldApply": "unknown",
      "reason": "It turns on facts the request does not carry.",
      "source": {
        "url": "https://tax.colorado.gov/sites/tax/files/documents/Book104_2025.pdf",
        "quote": "Line 24 Disability Assistance Credit You may claim this credit only if you meet several requirements."
      }
    }
  ],
  "stateDocs": "https://quantcalc.app/docs/state-tax/states/co/",
  "engineVersion": "1.14.2",
  "federal": {
    "engineVersion": "2.3.2",
    "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": 8687,
      "federalNiit": 0,
      "federalTaxBeforeCredits": 8687,
      "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": 8687,
      "capitalGainsTax": 0,
      "niit": 0,
      "capitalGainsTaxExcludingNiit": 0,
      "incomeTax": 8687,
      "incomeTaxExcludingNiit": 8687,
      "earlyWithdrawalTax": 0,
      "totalTax": 8687
    },
    "lines": [
      {
        "line": "1040.2a",
        "form": "Form 1040",
        "lineNumber": "2a",
        "lineNumberDraft2026": "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",
        "lineNumberDraft2026": "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",
        "lineNumberDraft2026": "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",
        "lineNumberDraft2026": "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",
        "lineNumberDraft2026": "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",
        "lineNumberDraft2026": "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",
        "lineNumberDraft2026": "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",
        "lineNumberDraft2026": "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",
        "lineNumberDraft2026": "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",
        "lineNumberDraft2026": "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",
        "lineNumberDraft2026": "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",
        "lineNumberDraft2026": "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",
        "lineNumberDraft2026": "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",
        "lineNumberDraft2026": "43",
        "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",
        "lineNumberDraft2026": "13a",
        "label": "Additional deductions from Schedule 1-A, line 38 (the senior deduction, tips and overtime)",
        "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",
        "lineNumberDraft2026": "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",
        "lineNumberDraft2026": "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",
        "lineNumberDraft2026": "16",
        "label": "Tax",
        "rule": "irc_3_tax_table",
        "value": 8687,
        "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_3_tax_table"
      },
      {
        "line": "1040s2.8",
        "form": "Schedule 2",
        "lineNumber": "8",
        "lineNumberDraft2026": "5 (§72(t), §72(q), Form 5329 Part XI); 18 (the §4974 and §4973 excises)",
        "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",
        "lineNumberDraft2026": "6",
        "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",
        "lineNumberDraft2026": "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",
        "lineNumberDraft2026": "24a",
        "label": "Total tax",
        "rule": "total_tax",
        "value": 8687,
        "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#total_tax"
      }
    ],
    "docs": "https://quantcalc.app/docs/federal-tax/"
  }
}

A retiree with dividends and a capital loss

A single filer, 68: IRA distributions, Social Security, interest and dividends (most of them qualified) and a net capital loss (the capital-loss rules apply on every return). The qualified dividends are taxed in the capital-gains worksheet; the loss is deductible up to $3,000 and the rest is next year's carryover; all of it moves AGI, so Social Security taxability moves too.

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

{
  "filingStatus": "single",
  "age": 68,
  "iraDistributions": 40000,
  "socialSecurityGross": 30000,
  "taxableInterest": 3000,
  "ordinaryDividends": 9000,
  "qualifiedDividends": 7500,
  "longTermGains": -12000,
  "capitalLossRules": true
}

Returns result.totalTax $5,032: AGI $74,500, taxable income $50,350, income tax $5,032. Engine version 2.3.2.

Line	Form	Label	Amount
`1040.2a`	Form 1040	Tax-exempt interest	$0
`1040.4b`	Form 1040	IRA distributions, taxable amount	$40,000
`1040.5b`	Form 1040	Pensions and annuities, taxable amount	$0
`1040.6a`	Form 1040	Social security benefits	$30,000
`1040.6b`	Form 1040	Social security benefits, taxable amount	$25,500
`1040sd.7`	Schedule D	Net short-term capital gain or (loss)	$0
`1040sd.15`	Schedule D	Net long-term capital gain or (loss)	-$12,000
`1040sd.16`	Schedule D	Lines 7 and 15 combined	-$12,000
`1040.7a`	Form 1040	Capital gain or (loss)	-$3,000
`1040.8`	Form 1040	Additional income from Schedule 1, line 10	$0
`1040.9`	Form 1040	Total income	$74,500
`1040.11a`	Form 1040	Adjusted gross income	$74,500
`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 (the senior deduction, tips and overtime)	$6,000
`1040.14`	Form 1040	Total deductions (lines 12e, 13a and 13b)	$24,150
`1040.15`	Form 1040	Taxable income	$50,350
`1040.16`	Form 1040	Tax	$5,032
`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	$5,032
`1040.2b`	Form 1040	Taxable interest	$3,000
`1040.3a`	Form 1040	Qualified dividends	$7,500
`1040.3b`	Form 1040	Ordinary dividends	$9,000
`1040sd.6`	Schedule D	Short-term capital loss carryover	$0
`1040sd.14`	Schedule D	Long-term capital loss carryover	$0
`1040sd.21`	Schedule D	Capital loss allowed	$3,000
`1040sdcw.8`	Capital Loss Carryover Worksheet	Short-term capital loss carryover to next year	$0
`1040sdcw.13`	Capital Loss Carryover Worksheet	Long-term capital loss carryover to next year	$9,000
`8960.8`	Form 8960	Total investment income	$9,000

The complete response

{
  "engineVersion": "2.3.2",
  "taxYear": 2026,
  "filingStatus": "single",
  "inputs": {
    "filingStatus": "single",
    "age": 68,
    "iraDistributions": 40000,
    "longTermGains": -12000,
    "socialSecurityGross": 30000,
    "taxableInterest": 3000,
    "ordinaryDividends": 9000,
    "qualifiedDividends": 7500,
    "capitalLossRules": true
  },
  "result": {
    "shortTermGain": 0,
    "longTermGain": 0,
    "socialSecurityTaxable": 25500,
    "grossOrdinaryIncome": 67000,
    "agi": 74500,
    "magiIrmaa": 74500,
    "standardDeduction": 18150,
    "seniorDeduction": 6000,
    "taxableOrdinaryIncome": 42850,
    "unusedDeduction": 0,
    "taxableLongTermGain": 7500,
    "ordinaryTax": 4897,
    "capitalGainsTax": 135,
    "niit": 0,
    "capitalGainsTaxExcludingNiit": 135,
    "incomeTax": 5032,
    "incomeTaxExcludingNiit": 5032,
    "earlyWithdrawalTax": 0,
    "totalTax": 5032
  },
  "schedules": {
    "scheduleA": {
      "itemizes": false,
      "deduction": 18150,
      "standardDeduction": 18150,
      "blindAddition": 0,
      "itemizedBeforeSection68": 0,
      "section68Reduction": 0,
      "itemized": 0,
      "medicalDeducted": 0,
      "saltPaid": 0,
      "saltCap": 40400,
      "saltDeducted": 0,
      "interestDeducted": 0,
      "charityFloor": 372.5,
      "charityDeducted": 0,
      "nonitemizerCharity": 0
    },
    "form8606": {
      "basisRatio": 0,
      "nontaxableConversion": 0,
      "nontaxableTotal": 0,
      "basisRemaining": 0,
      "rothQualified": false,
      "rothTaxableEarnings": 0,
      "rothConversionsWithinFiveYears": 0,
      "rothContributionsRemaining": 0
    },
    "form5329": {
      "earlyDistributions": 0,
      "exceptions": 0,
      "missedRmdExcise": 0
    },
    "scheduleB": {
      "taxableInterest": 3000,
      "ordinaryDividends": 9000,
      "qualifiedDividends": 7500,
      "taxedAsOrdinaryIncome": 4500,
      "qdcgWorksheetLine25Reduction": 0
    },
    "scheduleD": {
      "carryoverInShortTerm": 0,
      "carryoverInLongTerm": 0,
      "capitalLossDeduction": 3000,
      "carryoverOutShortTerm": 0,
      "carryoverOutLongTerm": 9000
    },
    "form8960": {
      "netInvestmentIncome": 9000
    }
  },
  "formYear": 2025,
  "lines": [
    {
      "line": "1040.2a",
      "form": "Form 1040",
      "lineNumber": "2a",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "4b",
      "label": "IRA distributions, taxable amount",
      "rule": "irc_408d_ira_distribution",
      "value": 40000,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_408d_ira_distribution"
    },
    {
      "line": "1040.5b",
      "form": "Form 1040",
      "lineNumber": "5b",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "6a",
      "label": "Social security benefits",
      "rule": "irc_86_ss_benefits",
      "value": 30000,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_86_ss_benefits"
    },
    {
      "line": "1040.6b",
      "form": "Form 1040",
      "lineNumber": "6b",
      "lineNumberDraft2026": "6b",
      "label": "Social security benefits, taxable amount",
      "rule": "irc_86_pub915_taxable_ss",
      "value": 25500,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_86_pub915_taxable_ss"
    },
    {
      "line": "1040sd.7",
      "form": "Schedule D",
      "lineNumber": "7",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "15",
      "label": "Net long-term capital gain or (loss)",
      "rule": "irc_1222_net_long_term",
      "value": -12000,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_1222_net_long_term"
    },
    {
      "line": "1040sd.16",
      "form": "Schedule D",
      "lineNumber": "16",
      "lineNumberDraft2026": "16",
      "label": "Lines 7 and 15 combined",
      "rule": "irc_1222_net_capital_gain",
      "value": -12000,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_1222_net_capital_gain"
    },
    {
      "line": "1040.7a",
      "form": "Form 1040",
      "lineNumber": "7a",
      "lineNumberDraft2026": "7a",
      "label": "Capital gain or (loss)",
      "rule": "sched_d_netting_floor_0",
      "value": -3000,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#sched_d_netting_floor_0"
    },
    {
      "line": "1040.8",
      "form": "Form 1040",
      "lineNumber": "8",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "9",
      "label": "Total income",
      "rule": "irc_61_total_income",
      "value": 74500,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_61_total_income"
    },
    {
      "line": "1040.11a",
      "form": "Form 1040",
      "lineNumber": "11a",
      "lineNumberDraft2026": "11a",
      "label": "Adjusted gross income",
      "rule": "irc_62_agi_no_adjustments",
      "value": 74500,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_62_agi_no_adjustments"
    },
    {
      "line": "1040.12e",
      "form": "Form 1040",
      "lineNumber": "12e",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "43",
      "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",
      "lineNumberDraft2026": "13a",
      "label": "Additional deductions from Schedule 1-A, line 38 (the senior deduction, tips and overtime)",
      "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",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "15",
      "label": "Taxable income",
      "rule": "irc_63_taxable_income",
      "value": 50350,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_63_taxable_income"
    },
    {
      "line": "1040.16",
      "form": "Form 1040",
      "lineNumber": "16",
      "lineNumberDraft2026": "16",
      "label": "Tax",
      "rule": "irc_3_tax_table",
      "value": 5032,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_3_tax_table"
    },
    {
      "line": "1040s2.8",
      "form": "Schedule 2",
      "lineNumber": "8",
      "lineNumberDraft2026": "5 (§72(t), §72(q), Form 5329 Part XI); 18 (the §4974 and §4973 excises)",
      "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",
      "lineNumberDraft2026": "6",
      "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",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "24a",
      "label": "Total tax",
      "rule": "total_tax",
      "value": 5032,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#total_tax"
    },
    {
      "line": "1040.2b",
      "form": "Form 1040",
      "lineNumber": "2b",
      "lineNumberDraft2026": "2b",
      "label": "Taxable interest",
      "rule": "irc_61a4_taxable_interest",
      "value": 3000,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_61a4_taxable_interest"
    },
    {
      "line": "1040.3a",
      "form": "Form 1040",
      "lineNumber": "3a",
      "lineNumberDraft2026": "3a",
      "label": "Qualified dividends",
      "rule": "irc_1h11_qualified_dividends",
      "value": 7500,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_1h11_qualified_dividends"
    },
    {
      "line": "1040.3b",
      "form": "Form 1040",
      "lineNumber": "3b",
      "lineNumberDraft2026": "3b",
      "label": "Ordinary dividends",
      "rule": "irc_61a7_ordinary_dividends",
      "value": 9000,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_61a7_ordinary_dividends"
    },
    {
      "line": "1040sd.6",
      "form": "Schedule D",
      "lineNumber": "6",
      "lineNumberDraft2026": "6",
      "label": "Short-term capital loss carryover",
      "rule": "irc_1212b_st_carryover_in",
      "value": 0,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_1212b_st_carryover_in"
    },
    {
      "line": "1040sd.14",
      "form": "Schedule D",
      "lineNumber": "14",
      "lineNumberDraft2026": "14",
      "label": "Long-term capital loss carryover",
      "rule": "irc_1212b_lt_carryover_in",
      "value": 0,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_1212b_lt_carryover_in"
    },
    {
      "line": "1040sd.21",
      "form": "Schedule D",
      "lineNumber": "21",
      "lineNumberDraft2026": "21",
      "label": "Capital loss allowed",
      "rule": "irc_1211b_loss_allowed",
      "value": 3000,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_1211b_loss_allowed"
    },
    {
      "line": "1040sdcw.8",
      "form": "Capital Loss Carryover Worksheet",
      "lineNumber": "8",
      "lineNumberDraft2026": "8",
      "label": "Short-term capital loss carryover to next year",
      "rule": "irc_1212b_st_carryover_out",
      "value": 0,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_1212b_st_carryover_out"
    },
    {
      "line": "1040sdcw.13",
      "form": "Capital Loss Carryover Worksheet",
      "lineNumber": "13",
      "lineNumberDraft2026": "13",
      "label": "Long-term capital loss carryover to next year",
      "rule": "irc_1212b_lt_carryover_out",
      "value": 9000,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_1212b_lt_carryover_out"
    },
    {
      "line": "8960.8",
      "form": "Form 8960",
      "lineNumber": "8",
      "lineNumberDraft2026": "8",
      "label": "Total investment income",
      "rule": "irc_1411c_nii_charged",
      "value": 9000,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_1411c_nii_charged"
    }
  ],
  "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "rule": "age65_day_before",
          "url": "https://www.irs.gov/pub/irs-pdf/p554.pdf",
          "title": "Publication 554 (2025), Tax Guide for Seniors",
          "publisher": "Internal Revenue Service",
          "kind": "guidance",
          "official": true,
          "quote": "You are considered age 65 on the day before",
          "checked": "2026-10-12"
        },
        {
          "rule": "age65_day_before",
          "url": "https://www.irs.gov/pub/irs-pdf/i1040gi.pdf",
          "title": "Instructions for Form 1040 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "If you were born on January 1, 1961, you are considered to be age 65 at the end of 2025",
          "checked": "2026-10-12"
        },
        {
          "rule": "age65_day_before",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
          "title": "Schedule 1-A (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "were born before January 2, 1961",
          "checked": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "rule": "age65_day_before",
          "url": "https://www.irs.gov/pub/irs-pdf/p554.pdf",
          "title": "Publication 554 (2025), Tax Guide for Seniors",
          "publisher": "Internal Revenue Service",
          "kind": "guidance",
          "official": true,
          "quote": "You are considered age 65 on the day before",
          "checked": "2026-10-12"
        },
        {
          "rule": "age65_day_before",
          "url": "https://www.irs.gov/pub/irs-pdf/i1040gi.pdf",
          "title": "Instructions for Form 1040 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "If you were born on January 1, 1961, you are considered to be age 65 at the end of 2025",
          "checked": "2026-10-12"
        },
        {
          "rule": "age65_day_before",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
          "title": "Schedule 1-A (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "were born before January 2, 1961",
          "checked": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "irc_3_tax_table": [
        {
          "rule": "tax_table",
          "url": "https://www.law.cornell.edu/uscode/text/26/3",
          "title": "26 U.S. Code § 3",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "In lieu of the tax imposed by section 1, there is hereby imposed for each taxable year on the taxable income of every individual",
          "checked": "2026-10-12"
        },
        {
          "rule": "tax_table",
          "url": "https://www.irs.gov/pub/irs-pdf/i1040gi.pdf",
          "title": "Instructions for Form 1040 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "If your taxable income is less than $100,000, you must use the Tax Table",
          "checked": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "rule": "niit_nii",
          "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": "gross income from interest, dividends, annuities, royalties, and rents",
          "checked": "2026-10-12"
        },
        {
          "rule": "niit_nii",
          "url": "https://www.irs.gov/pub/irs-pdf/i8960.pdf",
          "title": "Instructions for Form 8960 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Form 1040 or 1040-SR, line 7a",
          "checked": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "irc_61a4_taxable_interest": [
        {
          "rule": "niit_nii",
          "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": "gross income from interest, dividends, annuities, royalties, and rents",
          "checked": "2026-10-12"
        },
        {
          "rule": "niit_nii",
          "url": "https://www.irs.gov/pub/irs-pdf/i8960.pdf",
          "title": "Instructions for Form 8960 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Form 1040 or 1040-SR, line 7a",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_r1r2",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
          "title": "Form 1040 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Taxable interest",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_r1r2",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
          "title": "Schedule D (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Short-term capital loss carryover. Enter the amount, if any, from line 8 of your Capital Loss Carryover Worksheet",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_r1r2",
          "url": "https://www.irs.gov/pub/irs-pdf/f8960.pdf",
          "title": "Form 8960 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Total investment income",
          "checked": "2026-10-12"
        }
      ],
      "irc_1h11_qualified_dividends": [
        {
          "rule": "qualified_dividends",
          "url": "https://www.law.cornell.edu/uscode/text/26/1",
          "title": "26 U.S. Code § 1",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "means net capital gain (determined without regard to this paragraph) increased by qualified dividend income",
          "checked": "2026-10-12"
        },
        {
          "rule": "qualified_dividends",
          "url": "https://www.irs.gov/publications/p505",
          "title": "Publication 505 (2026), Tax Withholding and Estimated Tax",
          "publisher": "Internal Revenue Service",
          "kind": "guidance",
          "official": true,
          "quote": "Enter your qualified dividends expected for 2026",
          "checked": "2026-10-12"
        },
        {
          "rule": "qualified_dividends",
          "url": "https://www.irs.gov/pub/irs-pdf/i1040gi.pdf",
          "title": "Form 1040 and 1040-SR Instructions 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Enter the smaller of line 15 or line 16 of Schedule D. If either line 15 or line 16 is blank or a loss, enter -0-",
          "checked": "2026-10-12"
        },
        {
          "rule": "qualified_dividends",
          "url": "https://www.irs.gov/pub/irs-pdf/f1099div.pdf",
          "title": "Form 1099-DIV",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "1a Total ordinary dividends",
          "checked": "2026-10-12"
        },
        {
          "rule": "qualified_dividends",
          "url": "https://www.irs.gov/publications/p550",
          "title": "Publication 550, Investment Income and Expenses",
          "publisher": "Internal Revenue Service",
          "kind": "guidance",
          "official": true,
          "quote": "You must have held the stock for more than 60 days during the 121-day period that begins 60 days before the ex-dividend date",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_r1r2",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
          "title": "Form 1040 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Taxable interest",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_r1r2",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
          "title": "Schedule D (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Short-term capital loss carryover. Enter the amount, if any, from line 8 of your Capital Loss Carryover Worksheet",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_r1r2",
          "url": "https://www.irs.gov/pub/irs-pdf/f8960.pdf",
          "title": "Form 8960 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Total investment income",
          "checked": "2026-10-12"
        }
      ],
      "irc_61a7_ordinary_dividends": [
        {
          "rule": "niit_nii",
          "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": "gross income from interest, dividends, annuities, royalties, and rents",
          "checked": "2026-10-12"
        },
        {
          "rule": "niit_nii",
          "url": "https://www.irs.gov/pub/irs-pdf/i8960.pdf",
          "title": "Instructions for Form 8960 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Form 1040 or 1040-SR, line 7a",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_r1r2",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
          "title": "Form 1040 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Taxable interest",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_r1r2",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
          "title": "Schedule D (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Short-term capital loss carryover. Enter the amount, if any, from line 8 of your Capital Loss Carryover Worksheet",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_r1r2",
          "url": "https://www.irs.gov/pub/irs-pdf/f8960.pdf",
          "title": "Form 8960 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Total investment income",
          "checked": "2026-10-12"
        }
      ],
      "irc_1212b_st_carryover_in": [
        {
          "rule": "cap_loss_carryover",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
          "title": "Schedule D (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "If line 16 is a loss, enter here and on Form 1040, 1040-SR, or 1040-NR, line 7a, the smaller of: • The loss on line 16; or • ($3,000), or if married filing separately, ($1,500)",
          "checked": "2026-10-12"
        },
        {
          "rule": "cap_loss_carryover",
          "url": "https://www.law.cornell.edu/uscode/text/26/1212",
          "title": "26 U.S. Code § 1212",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "the excess of the net short-term capital loss over the net long-term capital gain for such year shall be a short-term capital loss in the succeeding taxable year",
          "checked": "2026-10-12"
        },
        {
          "rule": "cap_loss_carryover",
          "url": "https://www.irs.gov/pub/irs-pdf/i1040sd.pdf",
          "title": "Instructions for Schedule D (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "If the amount would have been a loss if you could enter a negative number on that line, enclose the amount in parentheses",
          "checked": "2026-10-12"
        },
        {
          "rule": "cap_loss_carryover",
          "url": "https://www.irs.gov/publications/p550",
          "title": "Publication 550, Investment Income and Expenses",
          "publisher": "Internal Revenue Service",
          "kind": "guidance",
          "official": true,
          "quote": "Use short-term losses first",
          "checked": "2026-10-12"
        },
        {
          "rule": "cap_loss_carryover",
          "url": "https://www.irs.gov/publications/p550",
          "title": "Publication 550, Investment Income and Expenses",
          "publisher": "Internal Revenue Service",
          "kind": "guidance",
          "official": true,
          "quote": "can be deducted only on the final income tax return filed for the decedent",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_r1r2",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
          "title": "Form 1040 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Taxable interest",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_r1r2",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
          "title": "Schedule D (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Short-term capital loss carryover. Enter the amount, if any, from line 8 of your Capital Loss Carryover Worksheet",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_r1r2",
          "url": "https://www.irs.gov/pub/irs-pdf/f8960.pdf",
          "title": "Form 8960 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Total investment income",
          "checked": "2026-10-12"
        }
      ],
      "irc_1212b_lt_carryover_in": [
        {
          "rule": "cap_loss_carryover",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
          "title": "Schedule D (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "If line 16 is a loss, enter here and on Form 1040, 1040-SR, or 1040-NR, line 7a, the smaller of: • The loss on line 16; or • ($3,000), or if married filing separately, ($1,500)",
          "checked": "2026-10-12"
        },
        {
          "rule": "cap_loss_carryover",
          "url": "https://www.law.cornell.edu/uscode/text/26/1212",
          "title": "26 U.S. Code § 1212",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "the excess of the net short-term capital loss over the net long-term capital gain for such year shall be a short-term capital loss in the succeeding taxable year",
          "checked": "2026-10-12"
        },
        {
          "rule": "cap_loss_carryover",
          "url": "https://www.irs.gov/pub/irs-pdf/i1040sd.pdf",
          "title": "Instructions for Schedule D (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "If the amount would have been a loss if you could enter a negative number on that line, enclose the amount in parentheses",
          "checked": "2026-10-12"
        },
        {
          "rule": "cap_loss_carryover",
          "url": "https://www.irs.gov/publications/p550",
          "title": "Publication 550, Investment Income and Expenses",
          "publisher": "Internal Revenue Service",
          "kind": "guidance",
          "official": true,
          "quote": "Use short-term losses first",
          "checked": "2026-10-12"
        },
        {
          "rule": "cap_loss_carryover",
          "url": "https://www.irs.gov/publications/p550",
          "title": "Publication 550, Investment Income and Expenses",
          "publisher": "Internal Revenue Service",
          "kind": "guidance",
          "official": true,
          "quote": "can be deducted only on the final income tax return filed for the decedent",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_r1r2",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
          "title": "Form 1040 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Taxable interest",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_r1r2",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
          "title": "Schedule D (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Short-term capital loss carryover. Enter the amount, if any, from line 8 of your Capital Loss Carryover Worksheet",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_r1r2",
          "url": "https://www.irs.gov/pub/irs-pdf/f8960.pdf",
          "title": "Form 8960 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Total investment income",
          "checked": "2026-10-12"
        }
      ],
      "irc_1211b_loss_allowed": [
        {
          "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": "2026-10-12"
        },
        {
          "rule": "cap_loss_carryover",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
          "title": "Schedule D (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "If line 16 is a loss, enter here and on Form 1040, 1040-SR, or 1040-NR, line 7a, the smaller of: • The loss on line 16; or • ($3,000), or if married filing separately, ($1,500)",
          "checked": "2026-10-12"
        },
        {
          "rule": "cap_loss_carryover",
          "url": "https://www.law.cornell.edu/uscode/text/26/1212",
          "title": "26 U.S. Code § 1212",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "the excess of the net short-term capital loss over the net long-term capital gain for such year shall be a short-term capital loss in the succeeding taxable year",
          "checked": "2026-10-12"
        },
        {
          "rule": "cap_loss_carryover",
          "url": "https://www.irs.gov/pub/irs-pdf/i1040sd.pdf",
          "title": "Instructions for Schedule D (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "If the amount would have been a loss if you could enter a negative number on that line, enclose the amount in parentheses",
          "checked": "2026-10-12"
        },
        {
          "rule": "cap_loss_carryover",
          "url": "https://www.irs.gov/publications/p550",
          "title": "Publication 550, Investment Income and Expenses",
          "publisher": "Internal Revenue Service",
          "kind": "guidance",
          "official": true,
          "quote": "Use short-term losses first",
          "checked": "2026-10-12"
        },
        {
          "rule": "cap_loss_carryover",
          "url": "https://www.irs.gov/publications/p550",
          "title": "Publication 550, Investment Income and Expenses",
          "publisher": "Internal Revenue Service",
          "kind": "guidance",
          "official": true,
          "quote": "can be deducted only on the final income tax return filed for the decedent",
          "checked": "2026-10-12"
        }
      ],
      "irc_1212b_st_carryover_out": [
        {
          "rule": "cap_loss_carryover",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
          "title": "Schedule D (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "If line 16 is a loss, enter here and on Form 1040, 1040-SR, or 1040-NR, line 7a, the smaller of: • The loss on line 16; or • ($3,000), or if married filing separately, ($1,500)",
          "checked": "2026-10-12"
        },
        {
          "rule": "cap_loss_carryover",
          "url": "https://www.law.cornell.edu/uscode/text/26/1212",
          "title": "26 U.S. Code § 1212",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "the excess of the net short-term capital loss over the net long-term capital gain for such year shall be a short-term capital loss in the succeeding taxable year",
          "checked": "2026-10-12"
        },
        {
          "rule": "cap_loss_carryover",
          "url": "https://www.irs.gov/pub/irs-pdf/i1040sd.pdf",
          "title": "Instructions for Schedule D (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "If the amount would have been a loss if you could enter a negative number on that line, enclose the amount in parentheses",
          "checked": "2026-10-12"
        },
        {
          "rule": "cap_loss_carryover",
          "url": "https://www.irs.gov/publications/p550",
          "title": "Publication 550, Investment Income and Expenses",
          "publisher": "Internal Revenue Service",
          "kind": "guidance",
          "official": true,
          "quote": "Use short-term losses first",
          "checked": "2026-10-12"
        },
        {
          "rule": "cap_loss_carryover",
          "url": "https://www.irs.gov/publications/p550",
          "title": "Publication 550, Investment Income and Expenses",
          "publisher": "Internal Revenue Service",
          "kind": "guidance",
          "official": true,
          "quote": "can be deducted only on the final income tax return filed for the decedent",
          "checked": "2026-10-12"
        }
      ],
      "irc_1212b_lt_carryover_out": [
        {
          "rule": "cap_loss_carryover",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
          "title": "Schedule D (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "If line 16 is a loss, enter here and on Form 1040, 1040-SR, or 1040-NR, line 7a, the smaller of: • The loss on line 16; or • ($3,000), or if married filing separately, ($1,500)",
          "checked": "2026-10-12"
        },
        {
          "rule": "cap_loss_carryover",
          "url": "https://www.law.cornell.edu/uscode/text/26/1212",
          "title": "26 U.S. Code § 1212",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "the excess of the net short-term capital loss over the net long-term capital gain for such year shall be a short-term capital loss in the succeeding taxable year",
          "checked": "2026-10-12"
        },
        {
          "rule": "cap_loss_carryover",
          "url": "https://www.irs.gov/pub/irs-pdf/i1040sd.pdf",
          "title": "Instructions for Schedule D (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "If the amount would have been a loss if you could enter a negative number on that line, enclose the amount in parentheses",
          "checked": "2026-10-12"
        },
        {
          "rule": "cap_loss_carryover",
          "url": "https://www.irs.gov/publications/p550",
          "title": "Publication 550, Investment Income and Expenses",
          "publisher": "Internal Revenue Service",
          "kind": "guidance",
          "official": true,
          "quote": "Use short-term losses first",
          "checked": "2026-10-12"
        },
        {
          "rule": "cap_loss_carryover",
          "url": "https://www.irs.gov/publications/p550",
          "title": "Publication 550, Investment Income and Expenses",
          "publisher": "Internal Revenue Service",
          "kind": "guidance",
          "official": true,
          "quote": "can be deducted only on the final income tax return filed for the decedent",
          "checked": "2026-10-12"
        }
      ],
      "irc_1411c_nii_charged": [
        {
          "rule": "niit_nii",
          "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": "gross income from interest, dividends, annuities, royalties, and rents",
          "checked": "2026-10-12"
        },
        {
          "rule": "niit_nii",
          "url": "https://www.irs.gov/pub/irs-pdf/i8960.pdf",
          "title": "Instructions for Form 8960 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Form 1040 or 1040-SR, line 7a",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_r1r2",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
          "title": "Form 1040 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Taxable interest",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_r1r2",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
          "title": "Schedule D (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Short-term capital loss carryover. Enter the amount, if any, from line 8 of your Capital Loss Carryover Worksheet",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_r1r2",
          "url": "https://www.irs.gov/pub/irs-pdf/f8960.pdf",
          "title": "Form 8960 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Total investment income",
          "checked": "2026-10-12"
        }
      ]
    },
    "unsourced": [],
    "notModeled": [
      "Wages and self-employment beyond the W-2 and Schedule C amounts the API takes: farm income and the optional methods of Schedule SE, church employee income, railroad retirement (RRTA) compensation, unreported tips (Form 4137) and uncollected FICA (Form 8919), statutory employees; the QBI deduction's REIT dividends, publicly traded partnership income, qualified business loss carryforwards in and the agricultural cooperative (patron) reduction; every business is taken as one the filer materially participates in",
      "Form 4952 investment-interest elections (the Schedule D Tax Worksheet lines 3 to 5 and 8, and the Qualified Dividends and Capital Gain Tax Worksheet's line 3); qualified dividends are taken to meet the holding-period test (more than 60 days in the 121-day period around the ex-dividend date, IRS Pub 550)",
      "Credits other than the foreign tax credit, the credit for the elderly or disabled, the saver's credit, the child tax credit and credit for other dependents and the earned income credit: child and dependent care, education, energy and vehicle credits, the adoption credit, the general business credit, the prior-year minimum tax credit (Form 8801); the dependency, relationship, residency, identification-number and student tests of the credits are the caller's assertion; the EIC of a filer with foreign earned income, the Schedule 8812 Puerto Rico rules and nontaxable combat pay",
      "Foreign tax credit and AMT limits: foreign income other than passive fund income (the general, section 901(j), treaty and lump-sum categories, foreign 25%/28% gains, Form 2555), interest expense apportionment (Form 1116 lines 4a-4b), foreign tax reductions and the high-tax kickout (lines 12-13), the carryback and reading back a carryover out, the AMT refiguring of capital gains and of Form 4952 (lines 2c and Part III) and the Form 6251 adjustments beyond private-activity-bond interest, incentive stock options and the caller's disposition and other adjustments",
      "Adjustments to income (Schedule 1 Part II) other than the deductible part of self-employment tax, the self-employed retirement plan deduction and the self-employed health insurance deduction (lines 15-17); the Schedule 1-A car-loan interest deduction; the tips and overtime deductions' valid-SSN and qualifying-occupation conditions are the caller's assertion",
      "Private-foundation gift limits (and their carryover classes), the 0.5% floor on carryovers into 2026 and later as the IRS may read it (the engine applies it to the total, carryovers included), non-cash gifts other than long-term capital-gain property (ordinary-income property and the §170(e) reduction), and the §163(h)(3) mortgage-debt limit (mortgage interest is taken as a deductible amount); casualty and theft losses (Schedule A line 15, Form 4684); other itemized deductions (line 16) are taken as already limited (gambling losses up to winnings)",
      "The calculation of substantially equal periodic payments (the installment is an input), the other §72(t)(2) exceptions (first home, medical, birth or adoption, emergency, domestic abuse, terminal illness), the further Form 5329 exceptions (a qualified domestic relations order, health insurance while unemployed, higher education, an IRS levy, reservists, ESOP dividends, federal phased retirement, §414(w) and corrective distributions), the 25-years-of-service alternative to separation at 50, the 25% rate on a SIMPLE IRA distribution in its first 2 years (the engine uses 10%), and first-home or death Roth distributions",
      "The §4974(d) reasonable-cause waiver of the missed-RMD excise and the still-working exception for an employer plan; one request carries one excise rate (a shortfall partly corrected and partly not cannot be sent at once)",
      "Form 2210's penalty waivers and the farmer and fisherman rules, Part II box E (a joint return in only one of the two years), Schedule AI for estates and trusts, and Schedule AI's period amounts of the items a request cannot split by period (Schedule A amounts, the AMT preference items, the credits' inputs and the rest accrue evenly through the year); the Schedule AI NIIT and Additional Medicare Tax are figured on the annualized amounts (the instructions give no other rule)",
      "A qualifying surviving spouse's eligibility (the year of death, the dependent child) is the caller's assertion; the split-interest QCD is an engine function, not a request field",
      "A spouse's death on a single return: the capital-loss carryover out is the joint return's; the decedent's share does not pass to the survivor (IRS Pub 550), so the caller enters the survivor's share as next year's carryover (the Monte Carlo planner splits it: spouseCapitalLossShare)",
      "The balance due: withholding and estimated payments (read only by Form 2210), refundable credits (the earned income credit, the additional child tax credit, the refundable American opportunity credit, and the other Schedule 3 Part II items; excess social security withheld, Schedule 3 line 11, is reported but not netted), the refund and the amount owed (Form 1040 lines 25 to 37). The engine computes the total tax (line 24) and, on request, the Form 2210 penalty (line 38)",
      "Schedule 2 taxes other than the §72(t) additional tax (and, federal engine 2.3, the §72(q) one and Form 5329's 6% and 100% taxes), the §4974 missed-RMD excise and the net investment income tax: household employment taxes, the HSA, Archer MSA and other account additional taxes, credit recaptures, the deferred-compensation (§409A, §457A) and installment-sale interest taxes, and the rest of Schedule 2",
      "Form 5329 Part II (the additional tax on Coverdell ESA, QTP and ABLE account distributions), and around Parts III-VIII (federal engine 2.3): the deemed contribution of a prior excess absorbed by this year's unused limit (the IRA Deduction Worksheet, Form 8889 line 13: the engine has no traditional IRA or HSA deduction), Form 8889 itself (the HSA deduction, the 20% on distributions not used for medical expenses), the contributors' Coverdell MAGI limits, the Archer MSA limit and the ABLE-to-work amount (the caller's limits), a spouse's Coverdell ESA, Archer MSA, ABLE or Trump account, the 2025 Trump account excess (0 for 2026) and the excess-contribution limits of a projected year (refused)",
      "Royalty income, Schedule E Parts IV-V (REMICs, farm rental), Form 4797 gains, farm income and personal-property rental: no field carries them into the net investment income tax (otherOrdinaryIncome and pension are never net investment income; a nonqualified annuity has its own field; rental real estate has rentalNetIncome, federal engine 2.1; partnerships, S corporations, estates and trusts the K-1 fields, federal engine 2.3)",
      "Other Schedule 1 income items with their own rules: the net operating loss deduction, hobby income, §951/§951A inclusions, the §461(l) excess business loss adjustment and digital assets received as ordinary income",
      "The foreign earned income and housing exclusions (Form 2555) and the possession exclusions: MAGI is AGI throughout (the senior deduction, the NIIT, the SALT cap), and there is no Foreign Earned Income Tax Worksheet",
      "A filer or spouse who can be claimed as someone's dependent (the limited standard deduction), a dual-status alien, the Social Security lump-sum election (Pub 915 worksheets 2 to 4), the Form 8815 savings-bond interest exclusion and the other Pub 915 line 5 exclusions, repayments of benefits, a child's income on the parent's return (Form 8814), lump-sum distribution averaging (Form 4972), the retired public safety officer insurance exclusion and a pension's exclusion ratio for after-tax contributions (the pension field is the taxable amount)",
      "The senior deduction's valid-SSN condition is assumed met",
      "Form 8606 line 4 (contributions made after the year end) and qualified disaster distributions and repayments (lines 15b, 15c, 25b); the carry-forward basis omits them",
      "Planner IRMAA: the MAGI add-backs other than tax-exempt interest (the savings-bond interest exclusion, foreign earned income, possession income), the three-year-old return when the two-year-old one is not available, and a new determination after a life-changing event (Form SSA-44): the planner always uses the MAGI of two years earlier",
      "Planner RMDs per owner and per account: employer plans are not figured separately from IRAs, and a spouse's own IRA is distributed on the spouse's age, start age and divisor only when the plan gives the spouse's share of the traditional balance (traditionalBalanceSpouse); otherwise the planner takes one RMD on the household's combined traditional balance at the primary owner's age",
      "On Form 8960 Part II: foreign income tax and state or local property taxes attributable to net investment income (line 9b), miscellaneous investment expenses (line 9c), additional modifications (line 10) and the Form 4952 limit (investmentInterest is the deductible amount)",
      "§72(q) beyond the 10% and its exceptions (federal engine 2.3): the recapture with interest of a series of substantially equal payments modified before 59½ or within 5 years (§72(q)(3)), the 5% rate on a deferred annuity under a pre-March 1, 1986 election, and a modified endowment contract's additional tax (§72(v)); the annuity's exclusion ratio (nonqualifiedAnnuity is the taxable part)",
      "Substantially equal periodic payments from an employer plan, which §72(t)(3)(B) excepts only after the employee separates from service: seppDistribution is the IRA part, and the API refuses a seppDistribution that overlaps employerPlanDistribution",
      "Rental real estate beyond Schedule E Part I as one net amount, and Schedule E Parts II-III beyond one net amount per class (federal engine 2.3): royalties, REMICs (Part IV), farm rental (Form 4835), the release of a suspended loss on a disposition (section 469(g)) or at death, the commercial revitalization deduction, the per-activity allocation of the unallowed loss within a class (Form 8582 worksheets: each class is one activity), depreciation (an input inside the net amount) and its recapture, the at-risk rules (Form 6198) and the partner and shareholder basis limits (sections 704(d), 1366(d); Forms 7203/7217: the K-1 amounts are entered after them), the excess business loss limitation of section 461(l) (refused above its threshold), publicly traded partnerships, self-charged interest, the Form 1041 K-1 box 14 code H adjustment of Form 8960 line 7, a net operating loss, the rental real estate safe harbor of the QBI deduction (Rev. Proc. 2019-38), the AMT refiguring of passive losses, and the real estate professional's net investment income safe harbor (Treas. Reg. section 1.1411-4(g)(7)); Form 1116 line 3e takes the positive rental net income as gross income",
      "Inherited accounts beyond one account and one beneficiary: several beneficiaries of one account (the oldest's life expectancy, separate accounts) and trusts as beneficiaries (see-through trusts, applicable multi-beneficiary trusts) are the caller's to reduce to one beneficiary type; a successor beneficiary (the beneficiary of a beneficiary who died) and the 10-year limit after an eligible designated beneficiary's death; the surviving spouse's election to be treated as the decedent (SECURE 2.0 section 327), the spouse who dies before distributions begin, and the deemed election to treat the IRA as one's own; the decedent's basis (its own Form 8606) and a nonqualified distribution from an inherited Roth IRA; the 10-year election's deadline; the plan's own terms (a plan may require the 5-year or 10-year rule)",
      "Form 8962 beyond Parts I-III for one tax family: the allocation of a policy shared with another tax family (Part IV), the alternative calculation for the year of marriage (Part V), a qualified small employer health reimbursement arrangement, a dependent's own Form 8962, the self-employed health insurance deduction together with the credit (refused), the special enrollment period and eligibility facts (other minimum essential coverage, affordable employer coverage, lawful presence; the caller's assertion), and a premium tax credit in a projected year (refused: the guidelines and percentages are not published)"
    ]
  }
}

Line 16 from the Tax Table

Taxable income is under $100,000, so line 16 is the IRS Tax Table's: the 43,900-43,950 row is taxed at its midpoint, $5,023 rather than the $5,020 the rate schedule gives on 43,900.

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

{
  "age": 50,
  "pension": 60000
}

Returns result.totalTax $5,023: AGI $60,000, taxable income $43,900, income tax $5,023. Engine version 2.3.2.

Line	Form	Label	Amount
`1040.2a`	Form 1040	Tax-exempt interest	$0
`1040.4b`	Form 1040	IRA distributions, taxable amount	$0
`1040.5b`	Form 1040	Pensions and annuities, taxable amount	$60,000
`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)	$0
`1040sd.15`	Schedule D	Net long-term capital gain or (loss)	$0
`1040sd.16`	Schedule D	Lines 7 and 15 combined	$0
`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	$60,000
`1040.11a`	Form 1040	Adjusted gross income	$60,000
`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 (the senior deduction, tips and overtime)	$0
`1040.14`	Form 1040	Total deductions (lines 12e, 13a and 13b)	$16,100
`1040.15`	Form 1040	Taxable income	$43,900
`1040.16`	Form 1040	Tax	$5,023
`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	$5,023

The complete response

{
  "engineVersion": "2.3.2",
  "taxYear": 2026,
  "filingStatus": "single",
  "inputs": {
    "age": 50,
    "pension": 60000
  },
  "result": {
    "shortTermGain": 0,
    "longTermGain": 0,
    "socialSecurityTaxable": 0,
    "grossOrdinaryIncome": 60000,
    "agi": 60000,
    "magiIrmaa": 60000,
    "standardDeduction": 16100,
    "seniorDeduction": 0,
    "taxableOrdinaryIncome": 43900,
    "unusedDeduction": 0,
    "taxableLongTermGain": 0,
    "ordinaryTax": 5023,
    "capitalGainsTax": 0,
    "niit": 0,
    "capitalGainsTaxExcludingNiit": 0,
    "incomeTax": 5023,
    "incomeTaxExcludingNiit": 5023,
    "earlyWithdrawalTax": 0,
    "totalTax": 5023
  },
  "formYear": 2025,
  "lines": [
    {
      "line": "1040.2a",
      "form": "Form 1040",
      "lineNumber": "2a",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "4b",
      "label": "IRA distributions, taxable amount",
      "rule": "irc_408d_ira_distribution",
      "value": 0,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_408d_ira_distribution"
    },
    {
      "line": "1040.5b",
      "form": "Form 1040",
      "lineNumber": "5b",
      "lineNumberDraft2026": "5b",
      "label": "Pensions and annuities, taxable amount",
      "rule": "irc_72_pension",
      "value": 60000,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_72_pension"
    },
    {
      "line": "1040.6a",
      "form": "Form 1040",
      "lineNumber": "6a",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "9",
      "label": "Total income",
      "rule": "irc_61_total_income",
      "value": 60000,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_61_total_income"
    },
    {
      "line": "1040.11a",
      "form": "Form 1040",
      "lineNumber": "11a",
      "lineNumberDraft2026": "11a",
      "label": "Adjusted gross income",
      "rule": "irc_62_agi_no_adjustments",
      "value": 60000,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_62_agi_no_adjustments"
    },
    {
      "line": "1040.12e",
      "form": "Form 1040",
      "lineNumber": "12e",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "43",
      "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",
      "lineNumberDraft2026": "13a",
      "label": "Additional deductions from Schedule 1-A, line 38 (the senior deduction, tips and overtime)",
      "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",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "15",
      "label": "Taxable income",
      "rule": "irc_63_taxable_income",
      "value": 43900,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_63_taxable_income"
    },
    {
      "line": "1040.16",
      "form": "Form 1040",
      "lineNumber": "16",
      "lineNumberDraft2026": "16",
      "label": "Tax",
      "rule": "irc_3_tax_table",
      "value": 5023,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_3_tax_table"
    },
    {
      "line": "1040s2.8",
      "form": "Schedule 2",
      "lineNumber": "8",
      "lineNumberDraft2026": "5 (§72(t), §72(q), Form 5329 Part XI); 18 (the §4974 and §4973 excises)",
      "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",
      "lineNumberDraft2026": "6",
      "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",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "24a",
      "label": "Total tax",
      "rule": "total_tax",
      "value": 5023,
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "rule": "age65_day_before",
          "url": "https://www.irs.gov/pub/irs-pdf/p554.pdf",
          "title": "Publication 554 (2025), Tax Guide for Seniors",
          "publisher": "Internal Revenue Service",
          "kind": "guidance",
          "official": true,
          "quote": "You are considered age 65 on the day before",
          "checked": "2026-10-12"
        },
        {
          "rule": "age65_day_before",
          "url": "https://www.irs.gov/pub/irs-pdf/i1040gi.pdf",
          "title": "Instructions for Form 1040 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "If you were born on January 1, 1961, you are considered to be age 65 at the end of 2025",
          "checked": "2026-10-12"
        },
        {
          "rule": "age65_day_before",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
          "title": "Schedule 1-A (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "were born before January 2, 1961",
          "checked": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "rule": "age65_day_before",
          "url": "https://www.irs.gov/pub/irs-pdf/p554.pdf",
          "title": "Publication 554 (2025), Tax Guide for Seniors",
          "publisher": "Internal Revenue Service",
          "kind": "guidance",
          "official": true,
          "quote": "You are considered age 65 on the day before",
          "checked": "2026-10-12"
        },
        {
          "rule": "age65_day_before",
          "url": "https://www.irs.gov/pub/irs-pdf/i1040gi.pdf",
          "title": "Instructions for Form 1040 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "If you were born on January 1, 1961, you are considered to be age 65 at the end of 2025",
          "checked": "2026-10-12"
        },
        {
          "rule": "age65_day_before",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
          "title": "Schedule 1-A (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "were born before January 2, 1961",
          "checked": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "irc_3_tax_table": [
        {
          "rule": "tax_table",
          "url": "https://www.law.cornell.edu/uscode/text/26/3",
          "title": "26 U.S. Code § 3",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "In lieu of the tax imposed by section 1, there is hereby imposed for each taxable year on the taxable income of every individual",
          "checked": "2026-10-12"
        },
        {
          "rule": "tax_table",
          "url": "https://www.irs.gov/pub/irs-pdf/i1040gi.pdf",
          "title": "Instructions for Form 1040 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "If your taxable income is less than $100,000, you must use the Tax Table",
          "checked": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "rule": "niit_nii",
          "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": "gross income from interest, dividends, annuities, royalties, and rents",
          "checked": "2026-10-12"
        },
        {
          "rule": "niit_nii",
          "url": "https://www.irs.gov/pub/irs-pdf/i8960.pdf",
          "title": "Instructions for Form 8960 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Form 1040 or 1040-SR, line 7a",
          "checked": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ]
    },
    "unsourced": [],
    "notModeled": [
      "Wages and self-employment beyond the W-2 and Schedule C amounts the API takes: farm income and the optional methods of Schedule SE, church employee income, railroad retirement (RRTA) compensation, unreported tips (Form 4137) and uncollected FICA (Form 8919), statutory employees; the QBI deduction's REIT dividends, publicly traded partnership income, qualified business loss carryforwards in and the agricultural cooperative (patron) reduction; every business is taken as one the filer materially participates in",
      "Form 4952 investment-interest elections (the Schedule D Tax Worksheet lines 3 to 5 and 8, and the Qualified Dividends and Capital Gain Tax Worksheet's line 3); qualified dividends are taken to meet the holding-period test (more than 60 days in the 121-day period around the ex-dividend date, IRS Pub 550)",
      "Credits other than the foreign tax credit, the credit for the elderly or disabled, the saver's credit, the child tax credit and credit for other dependents and the earned income credit: child and dependent care, education, energy and vehicle credits, the adoption credit, the general business credit, the prior-year minimum tax credit (Form 8801); the dependency, relationship, residency, identification-number and student tests of the credits are the caller's assertion; the EIC of a filer with foreign earned income, the Schedule 8812 Puerto Rico rules and nontaxable combat pay",
      "Foreign tax credit and AMT limits: foreign income other than passive fund income (the general, section 901(j), treaty and lump-sum categories, foreign 25%/28% gains, Form 2555), interest expense apportionment (Form 1116 lines 4a-4b), foreign tax reductions and the high-tax kickout (lines 12-13), the carryback and reading back a carryover out, the AMT refiguring of capital gains and of Form 4952 (lines 2c and Part III) and the Form 6251 adjustments beyond private-activity-bond interest, incentive stock options and the caller's disposition and other adjustments",
      "Adjustments to income (Schedule 1 Part II) other than the deductible part of self-employment tax, the self-employed retirement plan deduction and the self-employed health insurance deduction (lines 15-17); the Schedule 1-A car-loan interest deduction; the tips and overtime deductions' valid-SSN and qualifying-occupation conditions are the caller's assertion",
      "Private-foundation gift limits (and their carryover classes), the 0.5% floor on carryovers into 2026 and later as the IRS may read it (the engine applies it to the total, carryovers included), non-cash gifts other than long-term capital-gain property (ordinary-income property and the §170(e) reduction), and the §163(h)(3) mortgage-debt limit (mortgage interest is taken as a deductible amount); casualty and theft losses (Schedule A line 15, Form 4684); other itemized deductions (line 16) are taken as already limited (gambling losses up to winnings)",
      "The calculation of substantially equal periodic payments (the installment is an input), the other §72(t)(2) exceptions (first home, medical, birth or adoption, emergency, domestic abuse, terminal illness), the further Form 5329 exceptions (a qualified domestic relations order, health insurance while unemployed, higher education, an IRS levy, reservists, ESOP dividends, federal phased retirement, §414(w) and corrective distributions), the 25-years-of-service alternative to separation at 50, the 25% rate on a SIMPLE IRA distribution in its first 2 years (the engine uses 10%), and first-home or death Roth distributions",
      "The §4974(d) reasonable-cause waiver of the missed-RMD excise and the still-working exception for an employer plan; one request carries one excise rate (a shortfall partly corrected and partly not cannot be sent at once)",
      "Form 2210's penalty waivers and the farmer and fisherman rules, Part II box E (a joint return in only one of the two years), Schedule AI for estates and trusts, and Schedule AI's period amounts of the items a request cannot split by period (Schedule A amounts, the AMT preference items, the credits' inputs and the rest accrue evenly through the year); the Schedule AI NIIT and Additional Medicare Tax are figured on the annualized amounts (the instructions give no other rule)",
      "A qualifying surviving spouse's eligibility (the year of death, the dependent child) is the caller's assertion; the split-interest QCD is an engine function, not a request field",
      "A spouse's death on a single return: the capital-loss carryover out is the joint return's; the decedent's share does not pass to the survivor (IRS Pub 550), so the caller enters the survivor's share as next year's carryover (the Monte Carlo planner splits it: spouseCapitalLossShare)",
      "The balance due: withholding and estimated payments (read only by Form 2210), refundable credits (the earned income credit, the additional child tax credit, the refundable American opportunity credit, and the other Schedule 3 Part II items; excess social security withheld, Schedule 3 line 11, is reported but not netted), the refund and the amount owed (Form 1040 lines 25 to 37). The engine computes the total tax (line 24) and, on request, the Form 2210 penalty (line 38)",
      "Schedule 2 taxes other than the §72(t) additional tax (and, federal engine 2.3, the §72(q) one and Form 5329's 6% and 100% taxes), the §4974 missed-RMD excise and the net investment income tax: household employment taxes, the HSA, Archer MSA and other account additional taxes, credit recaptures, the deferred-compensation (§409A, §457A) and installment-sale interest taxes, and the rest of Schedule 2",
      "Form 5329 Part II (the additional tax on Coverdell ESA, QTP and ABLE account distributions), and around Parts III-VIII (federal engine 2.3): the deemed contribution of a prior excess absorbed by this year's unused limit (the IRA Deduction Worksheet, Form 8889 line 13: the engine has no traditional IRA or HSA deduction), Form 8889 itself (the HSA deduction, the 20% on distributions not used for medical expenses), the contributors' Coverdell MAGI limits, the Archer MSA limit and the ABLE-to-work amount (the caller's limits), a spouse's Coverdell ESA, Archer MSA, ABLE or Trump account, the 2025 Trump account excess (0 for 2026) and the excess-contribution limits of a projected year (refused)",
      "Royalty income, Schedule E Parts IV-V (REMICs, farm rental), Form 4797 gains, farm income and personal-property rental: no field carries them into the net investment income tax (otherOrdinaryIncome and pension are never net investment income; a nonqualified annuity has its own field; rental real estate has rentalNetIncome, federal engine 2.1; partnerships, S corporations, estates and trusts the K-1 fields, federal engine 2.3)",
      "Other Schedule 1 income items with their own rules: the net operating loss deduction, hobby income, §951/§951A inclusions, the §461(l) excess business loss adjustment and digital assets received as ordinary income",
      "The foreign earned income and housing exclusions (Form 2555) and the possession exclusions: MAGI is AGI throughout (the senior deduction, the NIIT, the SALT cap), and there is no Foreign Earned Income Tax Worksheet",
      "A filer or spouse who can be claimed as someone's dependent (the limited standard deduction), a dual-status alien, the Social Security lump-sum election (Pub 915 worksheets 2 to 4), the Form 8815 savings-bond interest exclusion and the other Pub 915 line 5 exclusions, repayments of benefits, a child's income on the parent's return (Form 8814), lump-sum distribution averaging (Form 4972), the retired public safety officer insurance exclusion and a pension's exclusion ratio for after-tax contributions (the pension field is the taxable amount)",
      "The senior deduction's valid-SSN condition is assumed met",
      "Form 8606 line 4 (contributions made after the year end) and qualified disaster distributions and repayments (lines 15b, 15c, 25b); the carry-forward basis omits them",
      "Planner IRMAA: the MAGI add-backs other than tax-exempt interest (the savings-bond interest exclusion, foreign earned income, possession income), the three-year-old return when the two-year-old one is not available, and a new determination after a life-changing event (Form SSA-44): the planner always uses the MAGI of two years earlier",
      "Planner RMDs per owner and per account: employer plans are not figured separately from IRAs, and a spouse's own IRA is distributed on the spouse's age, start age and divisor only when the plan gives the spouse's share of the traditional balance (traditionalBalanceSpouse); otherwise the planner takes one RMD on the household's combined traditional balance at the primary owner's age",
      "On Form 8960 Part II: foreign income tax and state or local property taxes attributable to net investment income (line 9b), miscellaneous investment expenses (line 9c), additional modifications (line 10) and the Form 4952 limit (investmentInterest is the deductible amount)",
      "§72(q) beyond the 10% and its exceptions (federal engine 2.3): the recapture with interest of a series of substantially equal payments modified before 59½ or within 5 years (§72(q)(3)), the 5% rate on a deferred annuity under a pre-March 1, 1986 election, and a modified endowment contract's additional tax (§72(v)); the annuity's exclusion ratio (nonqualifiedAnnuity is the taxable part)",
      "Substantially equal periodic payments from an employer plan, which §72(t)(3)(B) excepts only after the employee separates from service: seppDistribution is the IRA part, and the API refuses a seppDistribution that overlaps employerPlanDistribution",
      "Rental real estate beyond Schedule E Part I as one net amount, and Schedule E Parts II-III beyond one net amount per class (federal engine 2.3): royalties, REMICs (Part IV), farm rental (Form 4835), the release of a suspended loss on a disposition (section 469(g)) or at death, the commercial revitalization deduction, the per-activity allocation of the unallowed loss within a class (Form 8582 worksheets: each class is one activity), depreciation (an input inside the net amount) and its recapture, the at-risk rules (Form 6198) and the partner and shareholder basis limits (sections 704(d), 1366(d); Forms 7203/7217: the K-1 amounts are entered after them), the excess business loss limitation of section 461(l) (refused above its threshold), publicly traded partnerships, self-charged interest, the Form 1041 K-1 box 14 code H adjustment of Form 8960 line 7, a net operating loss, the rental real estate safe harbor of the QBI deduction (Rev. Proc. 2019-38), the AMT refiguring of passive losses, and the real estate professional's net investment income safe harbor (Treas. Reg. section 1.1411-4(g)(7)); Form 1116 line 3e takes the positive rental net income as gross income",
      "Inherited accounts beyond one account and one beneficiary: several beneficiaries of one account (the oldest's life expectancy, separate accounts) and trusts as beneficiaries (see-through trusts, applicable multi-beneficiary trusts) are the caller's to reduce to one beneficiary type; a successor beneficiary (the beneficiary of a beneficiary who died) and the 10-year limit after an eligible designated beneficiary's death; the surviving spouse's election to be treated as the decedent (SECURE 2.0 section 327), the spouse who dies before distributions begin, and the deemed election to treat the IRA as one's own; the decedent's basis (its own Form 8606) and a nonqualified distribution from an inherited Roth IRA; the 10-year election's deadline; the plan's own terms (a plan may require the 5-year or 10-year rule)",
      "Form 8962 beyond Parts I-III for one tax family: the allocation of a policy shared with another tax family (Part IV), the alternative calculation for the year of marriage (Part V), a qualified small employer health reimbursement arrangement, a dependent's own Form 8962, the self-employed health insurance deduction together with the credit (refused), the special enrollment period and eligibility facts (other minimum essential coverage, affordable employer coverage, lawful presence; the caller's assertion), and a premium tax credit in a projected year (refused: the guidelines and percentages are not published)"
    ]
  }
}

Form 8960 Part II on an itemized return

A $100,000 long-term gain above the NIIT threshold: the state income tax deducted on Schedule A is allocated to net investment income by the ratio of line 8 to AGI (line 9b), which lowers the NIIT base.

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

{
  "age": 70,
  "iraDistributions": 250000,
  "longTermGains": 100000,
  "saltIncomeOrSalesTax": 20000,
  "mortgageInterest": 15000
}

Returns result.totalTax $63,838.86: AGI $350,000, taxable income $315,000, income tax $63,838.86 (of which NIIT $3,582.86). Engine version 2.3.2.

Line	Form	Label	Amount
`1040.2a`	Form 1040	Tax-exempt interest	$0
`1040.4b`	Form 1040	IRA distributions, taxable amount	$250,000
`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)	$0
`1040sd.15`	Schedule D	Net long-term capital gain or (loss)	$100,000
`1040sd.16`	Schedule D	Lines 7 and 15 combined	$100,000
`1040.7a`	Form 1040	Capital gain or (loss)	$100,000
`1040.8`	Form 1040	Additional income from Schedule 1, line 10	$0
`1040.9`	Form 1040	Total income	$350,000
`1040.11a`	Form 1040	Adjusted gross income	$350,000
`1040.12e`	Form 1040	Standard deduction	$35,000
`1040s1a.37`	Schedule 1-A	Enhanced deduction for seniors	$0
`1040.13b`	Form 1040	Additional deductions from Schedule 1-A, line 38 (the senior deduction, tips and overtime)	$0
`1040.14`	Form 1040	Total deductions (lines 12e, 13a and 13b)	$35,000
`1040.15`	Form 1040	Taxable income	$315,000
`1040.16`	Form 1040	Tax	$60,256
`1040s2.8`	Schedule 2	Additional tax on IRAs or other tax-favored accounts	$0
`1040s2.12`	Schedule 2	Net investment income tax	$3,582.86
`1040.23`	Form 1040	Other taxes, from Schedule 2, line 21	$3,582.86
`1040.24`	Form 1040	Total tax	$63,838.86
`1040sa.4`	Schedule A	Medical and dental expenses over 7.5% of AGI	$0
`1040sa.5d`	Schedule A	State and local taxes: add lines 5a through 5c	$20,000
`1040sa.5e`	Schedule A	State and local taxes after the cap	$20,000
`1040sa.10`	Schedule A	Interest you paid: add lines 8e and 9	$15,000
`1040sa.14`	Schedule A	Gifts to charity: add lines 11 through 13	$0
`1040sa.68`	Schedule A	Section 68 reduction (2025: no line of its own; 2026 draft: the Itemized Deductions Worksheet behind Schedule A line 18)	$0
`1040sa.17`	Schedule A	Total itemized deductions (to Form 1040 line 12e)	$35,000
`1040.12e.itemized`	Form 1040	1 = line 12e carries itemized deductions, 0 = the standard deduction	$1
`8960.9a`	Form 8960	Investment interest expenses	$0
`8960.9b`	Form 8960	State, local, and foreign income tax	$5,714.29
`8960.12`	Form 8960	Net investment income	$94,285.71
`1040.12e.auto_itemized_tax`	Form 1040	itemizeMode auto: the total tax of the return with Schedule A (compared with the standard-deduction return; the lower is kept)	$63,838.86
`1040.12e.auto_standard_tax`	Form 1040	itemizeMode auto: the total tax of the return with the standard deduction (on a tie the larger deduction is kept)	$69,448

The complete response

{
  "engineVersion": "2.3.2",
  "taxYear": 2026,
  "filingStatus": "single",
  "inputs": {
    "age": 70,
    "iraDistributions": 250000,
    "longTermGains": 100000,
    "saltIncomeOrSalesTax": 20000,
    "mortgageInterest": 15000
  },
  "result": {
    "shortTermGain": 0,
    "longTermGain": 100000,
    "socialSecurityTaxable": 0,
    "grossOrdinaryIncome": 250000,
    "agi": 350000,
    "magiIrmaa": 350000,
    "standardDeduction": 35000,
    "seniorDeduction": 0,
    "taxableOrdinaryIncome": 215000,
    "unusedDeduction": 0,
    "taxableLongTermGain": 100000,
    "ordinaryTax": 45256,
    "capitalGainsTax": 18582.857142857145,
    "niit": 3582.857142857143,
    "capitalGainsTaxExcludingNiit": 15000,
    "incomeTax": 63838.857142857145,
    "incomeTaxExcludingNiit": 60256,
    "earlyWithdrawalTax": 0,
    "totalTax": 63838.857142857145
  },
  "schedules": {
    "scheduleA": {
      "itemizes": true,
      "deduction": 35000,
      "standardDeduction": 18150,
      "blindAddition": 0,
      "itemizedBeforeSection68": 35000,
      "section68Reduction": 0,
      "itemized": 35000,
      "medicalDeducted": 0,
      "saltPaid": 20000,
      "saltCap": 40400,
      "saltDeducted": 20000,
      "interestDeducted": 15000,
      "charityFloor": 1750,
      "charityDeducted": 0,
      "nonitemizerCharity": 0
    },
    "form8606": {
      "basisRatio": 0,
      "nontaxableConversion": 0,
      "nontaxableTotal": 0,
      "basisRemaining": 0,
      "rothQualified": false,
      "rothTaxableEarnings": 0,
      "rothConversionsWithinFiveYears": 0,
      "rothContributionsRemaining": 0
    },
    "form5329": {
      "earlyDistributions": 0,
      "exceptions": 0,
      "missedRmdExcise": 0
    },
    "form8960": {
      "netInvestmentIncome": 94285.7142857143,
      "annuities": 0,
      "totalInvestmentIncome": 100000,
      "investmentInterest": 0,
      "stateIncomeTax": 5714.285714285714,
      "deductions": 5714.285714285714
    }
  },
  "formYear": 2025,
  "lines": [
    {
      "line": "1040.2a",
      "form": "Form 1040",
      "lineNumber": "2a",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "4b",
      "label": "IRA distributions, taxable amount",
      "rule": "irc_408d_ira_distribution",
      "value": 250000,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_408d_ira_distribution"
    },
    {
      "line": "1040.5b",
      "form": "Form 1040",
      "lineNumber": "5b",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "15",
      "label": "Net long-term capital gain or (loss)",
      "rule": "irc_1222_net_long_term",
      "value": 100000,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_1222_net_long_term"
    },
    {
      "line": "1040sd.16",
      "form": "Schedule D",
      "lineNumber": "16",
      "lineNumberDraft2026": "16",
      "label": "Lines 7 and 15 combined",
      "rule": "irc_1222_net_capital_gain",
      "value": 100000,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_1222_net_capital_gain"
    },
    {
      "line": "1040.7a",
      "form": "Form 1040",
      "lineNumber": "7a",
      "lineNumberDraft2026": "7a",
      "label": "Capital gain or (loss)",
      "rule": "sched_d_netting_floor_0",
      "value": 100000,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#sched_d_netting_floor_0"
    },
    {
      "line": "1040.8",
      "form": "Form 1040",
      "lineNumber": "8",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "9",
      "label": "Total income",
      "rule": "irc_61_total_income",
      "value": 350000,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_61_total_income"
    },
    {
      "line": "1040.11a",
      "form": "Form 1040",
      "lineNumber": "11a",
      "lineNumberDraft2026": "11a",
      "label": "Adjusted gross income",
      "rule": "irc_62_agi_no_adjustments",
      "value": 350000,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_62_agi_no_adjustments"
    },
    {
      "line": "1040.12e",
      "form": "Form 1040",
      "lineNumber": "12e",
      "lineNumberDraft2026": "12e",
      "label": "Standard deduction",
      "rule": "irc_63c_63f_standard_deduction",
      "value": 35000,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_63c_63f_standard_deduction"
    },
    {
      "line": "1040s1a.37",
      "form": "Schedule 1-A",
      "lineNumber": "37",
      "lineNumberDraft2026": "43",
      "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",
      "lineNumberDraft2026": "13a",
      "label": "Additional deductions from Schedule 1-A, line 38 (the senior deduction, tips and overtime)",
      "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",
      "lineNumberDraft2026": "14",
      "label": "Total deductions (lines 12e, 13a and 13b)",
      "rule": "irc_63_total_deductions",
      "value": 35000,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_63_total_deductions"
    },
    {
      "line": "1040.15",
      "form": "Form 1040",
      "lineNumber": "15",
      "lineNumberDraft2026": "15",
      "label": "Taxable income",
      "rule": "irc_63_taxable_income",
      "value": 315000,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_63_taxable_income"
    },
    {
      "line": "1040.16",
      "form": "Form 1040",
      "lineNumber": "16",
      "lineNumberDraft2026": "16",
      "label": "Tax",
      "rule": "irc_1_1h_tax_qdcg_worksheet",
      "value": 60256,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_1_1h_tax_qdcg_worksheet"
    },
    {
      "line": "1040s2.8",
      "form": "Schedule 2",
      "lineNumber": "8",
      "lineNumberDraft2026": "5 (§72(t), §72(q), Form 5329 Part XI); 18 (the §4974 and §4973 excises)",
      "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",
      "lineNumberDraft2026": "6",
      "label": "Net investment income tax",
      "rule": "irc_1411_niit",
      "value": 3582.857142857145,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_1411_niit"
    },
    {
      "line": "1040.23",
      "form": "Form 1040",
      "lineNumber": "23",
      "lineNumberDraft2026": "23",
      "label": "Other taxes, from Schedule 2, line 21",
      "rule": "sched2_other_taxes",
      "value": 3582.857142857145,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#sched2_other_taxes"
    },
    {
      "line": "1040.24",
      "form": "Form 1040",
      "lineNumber": "24",
      "lineNumberDraft2026": "24a",
      "label": "Total tax",
      "rule": "total_tax",
      "value": 63838.857142857145,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#total_tax"
    },
    {
      "line": "1040sa.4",
      "form": "Schedule A",
      "lineNumber": "4",
      "lineNumberDraft2026": "4",
      "label": "Medical and dental expenses over 7.5% of AGI",
      "rule": "irc_213a_medical_over_7_5pct",
      "value": 0,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_213a_medical_over_7_5pct"
    },
    {
      "line": "1040sa.5d",
      "form": "Schedule A",
      "lineNumber": "5d",
      "lineNumberDraft2026": "5d",
      "label": "State and local taxes: add lines 5a through 5c",
      "rule": "irc_164a_salt_paid",
      "value": 20000,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_164a_salt_paid"
    },
    {
      "line": "1040sa.5e",
      "form": "Schedule A",
      "lineNumber": "5e",
      "lineNumberDraft2026": "5e",
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      "line": "8960.9b",
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    {
      "line": "1040.12e.auto_standard_tax",
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          "rule": "tax_exempt_103",
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          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "rule": "age65_day_before",
          "url": "https://www.irs.gov/pub/irs-pdf/p554.pdf",
          "title": "Publication 554 (2025), Tax Guide for Seniors",
          "publisher": "Internal Revenue Service",
          "kind": "guidance",
          "official": true,
          "quote": "You are considered age 65 on the day before",
          "checked": "2026-10-12"
        },
        {
          "rule": "age65_day_before",
          "url": "https://www.irs.gov/pub/irs-pdf/i1040gi.pdf",
          "title": "Instructions for Form 1040 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "If you were born on January 1, 1961, you are considered to be age 65 at the end of 2025",
          "checked": "2026-10-12"
        },
        {
          "rule": "age65_day_before",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
          "title": "Schedule 1-A (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "were born before January 2, 1961",
          "checked": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "rule": "age65_day_before",
          "url": "https://www.irs.gov/pub/irs-pdf/p554.pdf",
          "title": "Publication 554 (2025), Tax Guide for Seniors",
          "publisher": "Internal Revenue Service",
          "kind": "guidance",
          "official": true,
          "quote": "You are considered age 65 on the day before",
          "checked": "2026-10-12"
        },
        {
          "rule": "age65_day_before",
          "url": "https://www.irs.gov/pub/irs-pdf/i1040gi.pdf",
          "title": "Instructions for Form 1040 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "If you were born on January 1, 1961, you are considered to be age 65 at the end of 2025",
          "checked": "2026-10-12"
        },
        {
          "rule": "age65_day_before",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
          "title": "Schedule 1-A (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "were born before January 2, 1961",
          "checked": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "rule": "qualified_dividends",
          "url": "https://www.law.cornell.edu/uscode/text/26/1",
          "title": "26 U.S. Code § 1",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "means net capital gain (determined without regard to this paragraph) increased by qualified dividend income",
          "checked": "2026-10-12"
        },
        {
          "rule": "qualified_dividends",
          "url": "https://www.irs.gov/publications/p505",
          "title": "Publication 505 (2026), Tax Withholding and Estimated Tax",
          "publisher": "Internal Revenue Service",
          "kind": "guidance",
          "official": true,
          "quote": "Enter your qualified dividends expected for 2026",
          "checked": "2026-10-12"
        },
        {
          "rule": "qualified_dividends",
          "url": "https://www.irs.gov/pub/irs-pdf/i1040gi.pdf",
          "title": "Form 1040 and 1040-SR Instructions 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Enter the smaller of line 15 or line 16 of Schedule D. If either line 15 or line 16 is blank or a loss, enter -0-",
          "checked": "2026-10-12"
        },
        {
          "rule": "qualified_dividends",
          "url": "https://www.irs.gov/pub/irs-pdf/f1099div.pdf",
          "title": "Form 1099-DIV",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "1a Total ordinary dividends",
          "checked": "2026-10-12"
        },
        {
          "rule": "qualified_dividends",
          "url": "https://www.irs.gov/publications/p550",
          "title": "Publication 550, Investment Income and Expenses",
          "publisher": "Internal Revenue Service",
          "kind": "guidance",
          "official": true,
          "quote": "You must have held the stock for more than 60 days during the 121-day period that begins 60 days before the ex-dividend date",
          "checked": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "rule": "niit_nii",
          "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": "gross income from interest, dividends, annuities, royalties, and rents",
          "checked": "2026-10-12"
        },
        {
          "rule": "niit_nii",
          "url": "https://www.irs.gov/pub/irs-pdf/i8960.pdf",
          "title": "Instructions for Form 8960 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Form 1040 or 1040-SR, line 7a",
          "checked": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "irc_213a_medical_over_7_5pct": [
        {
          "rule": "sched_a_medical",
          "url": "https://www.law.cornell.edu/uscode/text/26/213",
          "title": "26 U.S. Code § 213",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "to the extent that such expenses exceed 7.5 percent of adjusted gross income",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_schedules",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sa.pdf",
          "title": "Schedule A (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Subtract line 3 from line 1. If line 3 is more than line 1, enter -0-",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_schedules",
          "url": "https://www.irs.gov/pub/irs-pdf/f8606.pdf",
          "title": "Form 8606 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "This is the nontaxable portion of the amount you converted to Roth IRAs",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_schedules",
          "url": "https://www.irs.gov/pub/irs-pdf/f5329.pdf",
          "title": "Form 5329 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Early distributions included on line 1 that are not subject to the additional tax",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_schedules",
          "url": "https://www.irs.gov/pub/irs-pdf/f2210.pdf",
          "title": "Form 2210 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Required annual payment. Enter the smaller of line 5 or line 8",
          "checked": "2026-10-12"
        }
      ],
      "irc_164a_salt_paid": [
        {
          "rule": "salt",
          "url": "https://www.law.cornell.edu/uscode/text/26/164",
          "title": "26 U.S. Code § 164",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "in the case of any taxable year beginning in calendar year 2025, $40,000",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_schedules",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sa.pdf",
          "title": "Schedule A (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Subtract line 3 from line 1. If line 3 is more than line 1, enter -0-",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_schedules",
          "url": "https://www.irs.gov/pub/irs-pdf/f8606.pdf",
          "title": "Form 8606 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "This is the nontaxable portion of the amount you converted to Roth IRAs",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_schedules",
          "url": "https://www.irs.gov/pub/irs-pdf/f5329.pdf",
          "title": "Form 5329 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Early distributions included on line 1 that are not subject to the additional tax",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_schedules",
          "url": "https://www.irs.gov/pub/irs-pdf/f2210.pdf",
          "title": "Form 2210 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Required annual payment. Enter the smaller of line 5 or line 8",
          "checked": "2026-10-12"
        }
      ],
      "irc_164b6_b7_salt_cap": [
        {
          "rule": "salt",
          "url": "https://www.law.cornell.edu/uscode/text/26/164",
          "title": "26 U.S. Code § 164",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "in the case of any taxable year beginning in calendar year 2025, $40,000",
          "checked": "2026-10-12"
        },
        {
          "rule": "salt_sched_a",
          "url": "https://www.law.cornell.edu/uscode/text/26/164",
          "title": "26 U.S. Code § 164",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "shall not exceed the applicable limitation amount (half the applicable limitation amount in the case of a married individual filing a separate return)",
          "checked": "2026-10-12"
        },
        {
          "rule": "salt_sched_a",
          "url": "https://www.irs.gov/pub/irs-pdf/i1040sca.pdf",
          "title": "2025 Instructions for Schedule A (Form 1040)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Multiply line 6 by 30% (0.30)",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_schedules",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sa.pdf",
          "title": "Schedule A (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Subtract line 3 from line 1. If line 3 is more than line 1, enter -0-",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_schedules",
          "url": "https://www.irs.gov/pub/irs-pdf/f8606.pdf",
          "title": "Form 8606 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "This is the nontaxable portion of the amount you converted to Roth IRAs",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_schedules",
          "url": "https://www.irs.gov/pub/irs-pdf/f5329.pdf",
          "title": "Form 5329 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Early distributions included on line 1 that are not subject to the additional tax",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_schedules",
          "url": "https://www.irs.gov/pub/irs-pdf/f2210.pdf",
          "title": "Form 2210 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Required annual payment. Enter the smaller of line 5 or line 8",
          "checked": "2026-10-12"
        }
      ],
      "irc_163h_interest": [
        {
          "rule": "itemize_election",
          "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": "Unless an individual makes an election under this subsection for the taxable year, no itemized deduction shall be allowed for the taxable year",
          "checked": "2026-10-12"
        },
        {
          "rule": "itemize_election",
          "url": "https://www.irs.gov/pub/irs-pdf/i1040gi.pdf",
          "title": "Instructions for Form 1040 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "will be less if you take the larger of your standard deduction or itemized deductions",
          "checked": "2026-10-12"
        },
        {
          "rule": "itemize_election",
          "url": "https://www.irs.gov/pub/irs-pdf/i1040sca.pdf",
          "title": "Instructions for Schedule A (Form 1040) (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "your federal income tax will be less if you take the larger of your itemized deductions or your standard deduction",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_schedules",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sa.pdf",
          "title": "Schedule A (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Subtract line 3 from line 1. If line 3 is more than line 1, enter -0-",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_schedules",
          "url": "https://www.irs.gov/pub/irs-pdf/f8606.pdf",
          "title": "Form 8606 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "This is the nontaxable portion of the amount you converted to Roth IRAs",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_schedules",
          "url": "https://www.irs.gov/pub/irs-pdf/f5329.pdf",
          "title": "Form 5329 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Early distributions included on line 1 that are not subject to the additional tax",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_schedules",
          "url": "https://www.irs.gov/pub/irs-pdf/f2210.pdf",
          "title": "Form 2210 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Required annual payment. Enter the smaller of line 5 or line 8",
          "checked": "2026-10-12"
        }
      ],
      "irc_170b_charity_limits_floor": [
        {
          "rule": "charity_limits",
          "url": "https://www.law.cornell.edu/uscode/text/26/170",
          "title": "26 U.S. Code § 170",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "shall not exceed 30 percent of the taxpayer's contribution base for such year",
          "checked": "2026-10-12"
        },
        {
          "rule": "charity_limits",
          "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. 70425. 0.5 PERCENT FLOOR ON DEDUCTION OF CONTRIBUTIONS MADE BY INDIVIDUALS",
          "checked": "2026-10-12"
        },
        {
          "rule": "charity_limits",
          "url": "https://www.irs.gov/pub/irs-pdf/p526.pdf",
          "title": "Publication 526 (2025), Charitable Contributions",
          "publisher": "Internal Revenue Service",
          "kind": "guidance",
          "official": true,
          "quote": "Enter your cash contributions to 50% limit organizations",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_schedules",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sa.pdf",
          "title": "Schedule A (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Subtract line 3 from line 1. If line 3 is more than line 1, enter -0-",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_schedules",
          "url": "https://www.irs.gov/pub/irs-pdf/f8606.pdf",
          "title": "Form 8606 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "This is the nontaxable portion of the amount you converted to Roth IRAs",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_schedules",
          "url": "https://www.irs.gov/pub/irs-pdf/f5329.pdf",
          "title": "Form 5329 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Early distributions included on line 1 that are not subject to the additional tax",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_schedules",
          "url": "https://www.irs.gov/pub/irs-pdf/f2210.pdf",
          "title": "Form 2210 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Required annual payment. Enter the smaller of line 5 or line 8",
          "checked": "2026-10-12"
        }
      ],
      "irc_68_2_37_limitation": [
        {
          "rule": "section_68",
          "url": "https://www.law.cornell.edu/uscode/text/26/68",
          "title": "26 U.S. Code § 68",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "shall be reduced by 2⁄37 of the lesser of- (1) such amount of itemized deductions, or (2) so much of the taxable income of the taxpayer for the taxable year (determined without regard to this section and increased by such amount of itemized deductions) as exceeds the dollar amount at which the 37 percent rate bracket under section 1 begins",
          "checked": "2026-10-12"
        },
        {
          "rule": "section_68",
          "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": "(c) <<NOTE: 26 USC 68 note.>> Effective Date.--The amendments made by this section shall apply to taxable years beginning after December 31, 2025",
          "checked": "2026-10-12"
        }
      ],
      "irc_63d_itemized_total": [
        {
          "rule": "itemize_election",
          "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": "Unless an individual makes an election under this subsection for the taxable year, no itemized deduction shall be allowed for the taxable year",
          "checked": "2026-10-12"
        },
        {
          "rule": "itemize_election",
          "url": "https://www.irs.gov/pub/irs-pdf/i1040gi.pdf",
          "title": "Instructions for Form 1040 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "will be less if you take the larger of your standard deduction or itemized deductions",
          "checked": "2026-10-12"
        },
        {
          "rule": "itemize_election",
          "url": "https://www.irs.gov/pub/irs-pdf/i1040sca.pdf",
          "title": "Instructions for Schedule A (Form 1040) (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "your federal income tax will be less if you take the larger of your itemized deductions or your standard deduction",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_schedules",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sa.pdf",
          "title": "Schedule A (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Subtract line 3 from line 1. If line 3 is more than line 1, enter -0-",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_schedules",
          "url": "https://www.irs.gov/pub/irs-pdf/f8606.pdf",
          "title": "Form 8606 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "This is the nontaxable portion of the amount you converted to Roth IRAs",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_schedules",
          "url": "https://www.irs.gov/pub/irs-pdf/f5329.pdf",
          "title": "Form 5329 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Early distributions included on line 1 that are not subject to the additional tax",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_schedules",
          "url": "https://www.irs.gov/pub/irs-pdf/f2210.pdf",
          "title": "Form 2210 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Required annual payment. Enter the smaller of line 5 or line 8",
          "checked": "2026-10-12"
        }
      ],
      "irc_63e_itemize_election": [
        {
          "rule": "itemize_election",
          "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": "Unless an individual makes an election under this subsection for the taxable year, no itemized deduction shall be allowed for the taxable year",
          "checked": "2026-10-12"
        },
        {
          "rule": "itemize_election",
          "url": "https://www.irs.gov/pub/irs-pdf/i1040gi.pdf",
          "title": "Instructions for Form 1040 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "will be less if you take the larger of your standard deduction or itemized deductions",
          "checked": "2026-10-12"
        },
        {
          "rule": "itemize_election",
          "url": "https://www.irs.gov/pub/irs-pdf/i1040sca.pdf",
          "title": "Instructions for Schedule A (Form 1040) (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "your federal income tax will be less if you take the larger of your itemized deductions or your standard deduction",
          "checked": "2026-10-12"
        },
        {
          "rule": "salt",
          "url": "https://www.law.cornell.edu/uscode/text/26/164",
          "title": "26 U.S. Code § 164",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "in the case of any taxable year beginning in calendar year 2025, $40,000",
          "checked": "2026-10-12"
        }
      ],
      "irc_1411c1b_investment_interest": [
        {
          "rule": "niit_part2",
          "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": "the deductions allowed by this subtitle which are properly allocable to such gross income",
          "checked": "2026-10-12"
        },
        {
          "rule": "niit_part2",
          "url": "https://www.irs.gov/pub/irs-pdf/i8960.pdf",
          "title": "Instructions for Form 8960 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "interest expense you paid or accrued during the tax year deducted on Schedule A",
          "checked": "2026-10-12"
        },
        {
          "rule": "niit_part2",
          "url": "https://www.irs.gov/pub/irs-pdf/f8960.pdf",
          "title": "Form 8960 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Investment interest expenses",
          "checked": "2026-10-12"
        },
        {
          "rule": "niit_part2",
          "url": "https://www.ecfr.gov/current/title-26/chapter-I/subchapter-A/part-1/subject-group-ECFR4d4f1d482c2f558/section-1.1411-4",
          "title": "26 CFR 1.1411-4: Definition of net investment income",
          "publisher": "eCFR (Office of the Federal Register)",
          "kind": "regulation",
          "official": true,
          "quote": "Investment interest (as defined in section 163(d)(3)) to the extent allowed under section 163(d)(1)",
          "checked": "2026-10-12"
        }
      ],
      "irc_1411c1b_state_income_tax": [
        {
          "rule": "niit_part2",
          "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": "the deductions allowed by this subtitle which are properly allocable to such gross income",
          "checked": "2026-10-12"
        },
        {
          "rule": "niit_part2",
          "url": "https://www.irs.gov/pub/irs-pdf/i8960.pdf",
          "title": "Instructions for Form 8960 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "interest expense you paid or accrued during the tax year deducted on Schedule A",
          "checked": "2026-10-12"
        },
        {
          "rule": "niit_part2",
          "url": "https://www.irs.gov/pub/irs-pdf/f8960.pdf",
          "title": "Form 8960 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Investment interest expenses",
          "checked": "2026-10-12"
        },
        {
          "rule": "niit_part2",
          "url": "https://www.ecfr.gov/current/title-26/chapter-I/subchapter-A/part-1/subject-group-ECFR4d4f1d482c2f558/section-1.1411-4",
          "title": "26 CFR 1.1411-4: Definition of net investment income",
          "publisher": "eCFR (Office of the Federal Register)",
          "kind": "regulation",
          "official": true,
          "quote": "Investment interest (as defined in section 163(d)(3)) to the extent allowed under section 163(d)(1)",
          "checked": "2026-10-12"
        }
      ],
      "irc_1411c1b_net_investment_income": [
        {
          "rule": "niit_part2",
          "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": "the deductions allowed by this subtitle which are properly allocable to such gross income",
          "checked": "2026-10-12"
        },
        {
          "rule": "niit_part2",
          "url": "https://www.irs.gov/pub/irs-pdf/i8960.pdf",
          "title": "Instructions for Form 8960 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "interest expense you paid or accrued during the tax year deducted on Schedule A",
          "checked": "2026-10-12"
        },
        {
          "rule": "niit_part2",
          "url": "https://www.irs.gov/pub/irs-pdf/f8960.pdf",
          "title": "Form 8960 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Investment interest expenses",
          "checked": "2026-10-12"
        },
        {
          "rule": "niit_part2",
          "url": "https://www.ecfr.gov/current/title-26/chapter-I/subchapter-A/part-1/subject-group-ECFR4d4f1d482c2f558/section-1.1411-4",
          "title": "26 CFR 1.1411-4: Definition of net investment income",
          "publisher": "eCFR (Office of the Federal Register)",
          "kind": "regulation",
          "official": true,
          "quote": "Investment interest (as defined in section 163(d)(3)) to the extent allowed under section 163(d)(1)",
          "checked": "2026-10-12"
        },
        {
          "rule": "niit_nii",
          "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": "gross income from interest, dividends, annuities, royalties, and rents",
          "checked": "2026-10-12"
        },
        {
          "rule": "niit_nii",
          "url": "https://www.irs.gov/pub/irs-pdf/i8960.pdf",
          "title": "Instructions for Form 8960 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Form 1040 or 1040-SR, line 7a",
          "checked": "2026-10-12"
        }
      ]
    },
    "unsourced": [],
    "notModeled": [
      "Wages and self-employment beyond the W-2 and Schedule C amounts the API takes: farm income and the optional methods of Schedule SE, church employee income, railroad retirement (RRTA) compensation, unreported tips (Form 4137) and uncollected FICA (Form 8919), statutory employees; the QBI deduction's REIT dividends, publicly traded partnership income, qualified business loss carryforwards in and the agricultural cooperative (patron) reduction; every business is taken as one the filer materially participates in",
      "Form 4952 investment-interest elections (the Schedule D Tax Worksheet lines 3 to 5 and 8, and the Qualified Dividends and Capital Gain Tax Worksheet's line 3); qualified dividends are taken to meet the holding-period test (more than 60 days in the 121-day period around the ex-dividend date, IRS Pub 550)",
      "Credits other than the foreign tax credit, the credit for the elderly or disabled, the saver's credit, the child tax credit and credit for other dependents and the earned income credit: child and dependent care, education, energy and vehicle credits, the adoption credit, the general business credit, the prior-year minimum tax credit (Form 8801); the dependency, relationship, residency, identification-number and student tests of the credits are the caller's assertion; the EIC of a filer with foreign earned income, the Schedule 8812 Puerto Rico rules and nontaxable combat pay",
      "Foreign tax credit and AMT limits: foreign income other than passive fund income (the general, section 901(j), treaty and lump-sum categories, foreign 25%/28% gains, Form 2555), interest expense apportionment (Form 1116 lines 4a-4b), foreign tax reductions and the high-tax kickout (lines 12-13), the carryback and reading back a carryover out, the AMT refiguring of capital gains and of Form 4952 (lines 2c and Part III) and the Form 6251 adjustments beyond private-activity-bond interest, incentive stock options and the caller's disposition and other adjustments",
      "Adjustments to income (Schedule 1 Part II) other than the deductible part of self-employment tax, the self-employed retirement plan deduction and the self-employed health insurance deduction (lines 15-17); the Schedule 1-A car-loan interest deduction; the tips and overtime deductions' valid-SSN and qualifying-occupation conditions are the caller's assertion",
      "Private-foundation gift limits (and their carryover classes), the 0.5% floor on carryovers into 2026 and later as the IRS may read it (the engine applies it to the total, carryovers included), non-cash gifts other than long-term capital-gain property (ordinary-income property and the §170(e) reduction), and the §163(h)(3) mortgage-debt limit (mortgage interest is taken as a deductible amount); casualty and theft losses (Schedule A line 15, Form 4684); other itemized deductions (line 16) are taken as already limited (gambling losses up to winnings)",
      "The calculation of substantially equal periodic payments (the installment is an input), the other §72(t)(2) exceptions (first home, medical, birth or adoption, emergency, domestic abuse, terminal illness), the further Form 5329 exceptions (a qualified domestic relations order, health insurance while unemployed, higher education, an IRS levy, reservists, ESOP dividends, federal phased retirement, §414(w) and corrective distributions), the 25-years-of-service alternative to separation at 50, the 25% rate on a SIMPLE IRA distribution in its first 2 years (the engine uses 10%), and first-home or death Roth distributions",
      "The §4974(d) reasonable-cause waiver of the missed-RMD excise and the still-working exception for an employer plan; one request carries one excise rate (a shortfall partly corrected and partly not cannot be sent at once)",
      "Form 2210's penalty waivers and the farmer and fisherman rules, Part II box E (a joint return in only one of the two years), Schedule AI for estates and trusts, and Schedule AI's period amounts of the items a request cannot split by period (Schedule A amounts, the AMT preference items, the credits' inputs and the rest accrue evenly through the year); the Schedule AI NIIT and Additional Medicare Tax are figured on the annualized amounts (the instructions give no other rule)",
      "A qualifying surviving spouse's eligibility (the year of death, the dependent child) is the caller's assertion; the split-interest QCD is an engine function, not a request field",
      "A spouse's death on a single return: the capital-loss carryover out is the joint return's; the decedent's share does not pass to the survivor (IRS Pub 550), so the caller enters the survivor's share as next year's carryover (the Monte Carlo planner splits it: spouseCapitalLossShare)",
      "The balance due: withholding and estimated payments (read only by Form 2210), refundable credits (the earned income credit, the additional child tax credit, the refundable American opportunity credit, and the other Schedule 3 Part II items; excess social security withheld, Schedule 3 line 11, is reported but not netted), the refund and the amount owed (Form 1040 lines 25 to 37). The engine computes the total tax (line 24) and, on request, the Form 2210 penalty (line 38)",
      "Schedule 2 taxes other than the §72(t) additional tax (and, federal engine 2.3, the §72(q) one and Form 5329's 6% and 100% taxes), the §4974 missed-RMD excise and the net investment income tax: household employment taxes, the HSA, Archer MSA and other account additional taxes, credit recaptures, the deferred-compensation (§409A, §457A) and installment-sale interest taxes, and the rest of Schedule 2",
      "Form 5329 Part II (the additional tax on Coverdell ESA, QTP and ABLE account distributions), and around Parts III-VIII (federal engine 2.3): the deemed contribution of a prior excess absorbed by this year's unused limit (the IRA Deduction Worksheet, Form 8889 line 13: the engine has no traditional IRA or HSA deduction), Form 8889 itself (the HSA deduction, the 20% on distributions not used for medical expenses), the contributors' Coverdell MAGI limits, the Archer MSA limit and the ABLE-to-work amount (the caller's limits), a spouse's Coverdell ESA, Archer MSA, ABLE or Trump account, the 2025 Trump account excess (0 for 2026) and the excess-contribution limits of a projected year (refused)",
      "Royalty income, Schedule E Parts IV-V (REMICs, farm rental), Form 4797 gains, farm income and personal-property rental: no field carries them into the net investment income tax (otherOrdinaryIncome and pension are never net investment income; a nonqualified annuity has its own field; rental real estate has rentalNetIncome, federal engine 2.1; partnerships, S corporations, estates and trusts the K-1 fields, federal engine 2.3)",
      "Other Schedule 1 income items with their own rules: the net operating loss deduction, hobby income, §951/§951A inclusions, the §461(l) excess business loss adjustment and digital assets received as ordinary income",
      "The foreign earned income and housing exclusions (Form 2555) and the possession exclusions: MAGI is AGI throughout (the senior deduction, the NIIT, the SALT cap), and there is no Foreign Earned Income Tax Worksheet",
      "A filer or spouse who can be claimed as someone's dependent (the limited standard deduction), a dual-status alien, the Social Security lump-sum election (Pub 915 worksheets 2 to 4), the Form 8815 savings-bond interest exclusion and the other Pub 915 line 5 exclusions, repayments of benefits, a child's income on the parent's return (Form 8814), lump-sum distribution averaging (Form 4972), the retired public safety officer insurance exclusion and a pension's exclusion ratio for after-tax contributions (the pension field is the taxable amount)",
      "The senior deduction's valid-SSN condition is assumed met",
      "Form 8606 line 4 (contributions made after the year end) and qualified disaster distributions and repayments (lines 15b, 15c, 25b); the carry-forward basis omits them",
      "Planner IRMAA: the MAGI add-backs other than tax-exempt interest (the savings-bond interest exclusion, foreign earned income, possession income), the three-year-old return when the two-year-old one is not available, and a new determination after a life-changing event (Form SSA-44): the planner always uses the MAGI of two years earlier",
      "Planner RMDs per owner and per account: employer plans are not figured separately from IRAs, and a spouse's own IRA is distributed on the spouse's age, start age and divisor only when the plan gives the spouse's share of the traditional balance (traditionalBalanceSpouse); otherwise the planner takes one RMD on the household's combined traditional balance at the primary owner's age",
      "On Form 8960 Part II: foreign income tax and state or local property taxes attributable to net investment income (line 9b), miscellaneous investment expenses (line 9c), additional modifications (line 10) and the Form 4952 limit (investmentInterest is the deductible amount)",
      "§72(q) beyond the 10% and its exceptions (federal engine 2.3): the recapture with interest of a series of substantially equal payments modified before 59½ or within 5 years (§72(q)(3)), the 5% rate on a deferred annuity under a pre-March 1, 1986 election, and a modified endowment contract's additional tax (§72(v)); the annuity's exclusion ratio (nonqualifiedAnnuity is the taxable part)",
      "Substantially equal periodic payments from an employer plan, which §72(t)(3)(B) excepts only after the employee separates from service: seppDistribution is the IRA part, and the API refuses a seppDistribution that overlaps employerPlanDistribution",
      "Rental real estate beyond Schedule E Part I as one net amount, and Schedule E Parts II-III beyond one net amount per class (federal engine 2.3): royalties, REMICs (Part IV), farm rental (Form 4835), the release of a suspended loss on a disposition (section 469(g)) or at death, the commercial revitalization deduction, the per-activity allocation of the unallowed loss within a class (Form 8582 worksheets: each class is one activity), depreciation (an input inside the net amount) and its recapture, the at-risk rules (Form 6198) and the partner and shareholder basis limits (sections 704(d), 1366(d); Forms 7203/7217: the K-1 amounts are entered after them), the excess business loss limitation of section 461(l) (refused above its threshold), publicly traded partnerships, self-charged interest, the Form 1041 K-1 box 14 code H adjustment of Form 8960 line 7, a net operating loss, the rental real estate safe harbor of the QBI deduction (Rev. Proc. 2019-38), the AMT refiguring of passive losses, and the real estate professional's net investment income safe harbor (Treas. Reg. section 1.1411-4(g)(7)); Form 1116 line 3e takes the positive rental net income as gross income",
      "Inherited accounts beyond one account and one beneficiary: several beneficiaries of one account (the oldest's life expectancy, separate accounts) and trusts as beneficiaries (see-through trusts, applicable multi-beneficiary trusts) are the caller's to reduce to one beneficiary type; a successor beneficiary (the beneficiary of a beneficiary who died) and the 10-year limit after an eligible designated beneficiary's death; the surviving spouse's election to be treated as the decedent (SECURE 2.0 section 327), the spouse who dies before distributions begin, and the deemed election to treat the IRA as one's own; the decedent's basis (its own Form 8606) and a nonqualified distribution from an inherited Roth IRA; the 10-year election's deadline; the plan's own terms (a plan may require the 5-year or 10-year rule)",
      "Form 8962 beyond Parts I-III for one tax family: the allocation of a policy shared with another tax family (Part IV), the alternative calculation for the year of marriage (Part V), a qualified small employer health reimbursement arrangement, a dependent's own Form 8962, the self-employed health insurance deduction together with the credit (refused), the special enrollment period and eligibility facts (other minimum essential coverage, affordable employer coverage, lawful presence; the caller's assertion), and a premium tax credit in a projected year (refused: the guidelines and percentages are not published)"
    ]
  }
}

A nonqualified annuity

An annuity bought outside a retirement plan is net investment income (Form 8960 line 3), unlike a pension: with MAGI over the threshold it pays the 3.8% NIIT.

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

{
  "age": 70,
  "iraDistributions": 250000,
  "nonqualifiedAnnuity": 50000
}

Returns result.totalTax $69,316.75: AGI $300,000, taxable income $281,850, income tax $69,316.75 (of which NIIT $1,900). Engine version 2.3.2.

Line	Form	Label	Amount
`1040.2a`	Form 1040	Tax-exempt interest	$0
`1040.4b`	Form 1040	IRA distributions, taxable amount	$250,000
`1040.5b`	Form 1040	Pensions and annuities, taxable amount	$50,000
`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)	$0
`1040sd.15`	Schedule D	Net long-term capital gain or (loss)	$0
`1040sd.16`	Schedule D	Lines 7 and 15 combined	$0
`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	$300,000
`1040.11a`	Form 1040	Adjusted gross income	$300,000
`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 (the senior deduction, tips and overtime)	$0
`1040.14`	Form 1040	Total deductions (lines 12e, 13a and 13b)	$18,150
`1040.15`	Form 1040	Taxable income	$281,850
`1040.16`	Form 1040	Tax	$67,416.75
`1040s2.8`	Schedule 2	Additional tax on IRAs or other tax-favored accounts	$0
`1040s2.12`	Schedule 2	Net investment income tax	$1,900
`1040.23`	Form 1040	Other taxes, from Schedule 2, line 21	$1,900
`1040.24`	Form 1040	Total tax	$69,316.75
`1040.2b`	Form 1040	Taxable interest	$0
`1040.3a`	Form 1040	Qualified dividends	$0
`1040.3b`	Form 1040	Ordinary dividends	$0
`1040sd.6`	Schedule D	Short-term capital loss carryover	$0
`1040sd.14`	Schedule D	Long-term capital loss carryover	$0
`1040sd.21`	Schedule D	Capital loss allowed	$0
`1040sdcw.8`	Capital Loss Carryover Worksheet	Short-term capital loss carryover to next year	$0
`1040sdcw.13`	Capital Loss Carryover Worksheet	Long-term capital loss carryover to next year	$0
`8960.8`	Form 8960	Total investment income	$50,000
`8960.3`	Form 8960	Annuities	$50,000

The complete response

{
  "engineVersion": "2.3.2",
  "taxYear": 2026,
  "filingStatus": "single",
  "inputs": {
    "age": 70,
    "iraDistributions": 250000,
    "nonqualifiedAnnuity": 50000
  },
  "result": {
    "shortTermGain": 0,
    "longTermGain": 0,
    "socialSecurityTaxable": 0,
    "grossOrdinaryIncome": 300000,
    "agi": 300000,
    "magiIrmaa": 300000,
    "standardDeduction": 18150,
    "seniorDeduction": 0,
    "taxableOrdinaryIncome": 281850,
    "unusedDeduction": 0,
    "taxableLongTermGain": 0,
    "ordinaryTax": 67416.75,
    "capitalGainsTax": 1900,
    "niit": 1900,
    "capitalGainsTaxExcludingNiit": 0,
    "incomeTax": 69316.75,
    "incomeTaxExcludingNiit": 67416.75,
    "earlyWithdrawalTax": 0,
    "totalTax": 69316.75
  },
  "schedules": {
    "scheduleA": {
      "itemizes": false,
      "deduction": 18150,
      "standardDeduction": 18150,
      "blindAddition": 0,
      "itemizedBeforeSection68": 0,
      "section68Reduction": 0,
      "itemized": 0,
      "medicalDeducted": 0,
      "saltPaid": 0,
      "saltCap": 40400,
      "saltDeducted": 0,
      "interestDeducted": 0,
      "charityFloor": 1500,
      "charityDeducted": 0,
      "nonitemizerCharity": 0
    },
    "form8606": {
      "basisRatio": 0,
      "nontaxableConversion": 0,
      "nontaxableTotal": 0,
      "basisRemaining": 0,
      "rothQualified": false,
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          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "rule": "age65_day_before",
          "url": "https://www.irs.gov/pub/irs-pdf/p554.pdf",
          "title": "Publication 554 (2025), Tax Guide for Seniors",
          "publisher": "Internal Revenue Service",
          "kind": "guidance",
          "official": true,
          "quote": "You are considered age 65 on the day before",
          "checked": "2026-10-12"
        },
        {
          "rule": "age65_day_before",
          "url": "https://www.irs.gov/pub/irs-pdf/i1040gi.pdf",
          "title": "Instructions for Form 1040 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "If you were born on January 1, 1961, you are considered to be age 65 at the end of 2025",
          "checked": "2026-10-12"
        },
        {
          "rule": "age65_day_before",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
          "title": "Schedule 1-A (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "were born before January 2, 1961",
          "checked": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "rule": "age65_day_before",
          "url": "https://www.irs.gov/pub/irs-pdf/p554.pdf",
          "title": "Publication 554 (2025), Tax Guide for Seniors",
          "publisher": "Internal Revenue Service",
          "kind": "guidance",
          "official": true,
          "quote": "You are considered age 65 on the day before",
          "checked": "2026-10-12"
        },
        {
          "rule": "age65_day_before",
          "url": "https://www.irs.gov/pub/irs-pdf/i1040gi.pdf",
          "title": "Instructions for Form 1040 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "If you were born on January 1, 1961, you are considered to be age 65 at the end of 2025",
          "checked": "2026-10-12"
        },
        {
          "rule": "age65_day_before",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
          "title": "Schedule 1-A (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "were born before January 2, 1961",
          "checked": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "rule": "qualified_dividends",
          "url": "https://www.law.cornell.edu/uscode/text/26/1",
          "title": "26 U.S. Code § 1",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "means net capital gain (determined without regard to this paragraph) increased by qualified dividend income",
          "checked": "2026-10-12"
        },
        {
          "rule": "qualified_dividends",
          "url": "https://www.irs.gov/publications/p505",
          "title": "Publication 505 (2026), Tax Withholding and Estimated Tax",
          "publisher": "Internal Revenue Service",
          "kind": "guidance",
          "official": true,
          "quote": "Enter your qualified dividends expected for 2026",
          "checked": "2026-10-12"
        },
        {
          "rule": "qualified_dividends",
          "url": "https://www.irs.gov/pub/irs-pdf/i1040gi.pdf",
          "title": "Form 1040 and 1040-SR Instructions 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Enter the smaller of line 15 or line 16 of Schedule D. If either line 15 or line 16 is blank or a loss, enter -0-",
          "checked": "2026-10-12"
        },
        {
          "rule": "qualified_dividends",
          "url": "https://www.irs.gov/pub/irs-pdf/f1099div.pdf",
          "title": "Form 1099-DIV",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "1a Total ordinary dividends",
          "checked": "2026-10-12"
        },
        {
          "rule": "qualified_dividends",
          "url": "https://www.irs.gov/publications/p550",
          "title": "Publication 550, Investment Income and Expenses",
          "publisher": "Internal Revenue Service",
          "kind": "guidance",
          "official": true,
          "quote": "You must have held the stock for more than 60 days during the 121-day period that begins 60 days before the ex-dividend date",
          "checked": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "rule": "niit_nii",
          "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": "gross income from interest, dividends, annuities, royalties, and rents",
          "checked": "2026-10-12"
        },
        {
          "rule": "niit_nii",
          "url": "https://www.irs.gov/pub/irs-pdf/i8960.pdf",
          "title": "Instructions for Form 8960 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Form 1040 or 1040-SR, line 7a",
          "checked": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "irc_61a4_taxable_interest": [
        {
          "rule": "niit_nii",
          "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": "gross income from interest, dividends, annuities, royalties, and rents",
          "checked": "2026-10-12"
        },
        {
          "rule": "niit_nii",
          "url": "https://www.irs.gov/pub/irs-pdf/i8960.pdf",
          "title": "Instructions for Form 8960 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Form 1040 or 1040-SR, line 7a",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_r1r2",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
          "title": "Form 1040 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Taxable interest",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_r1r2",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
          "title": "Schedule D (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Short-term capital loss carryover. Enter the amount, if any, from line 8 of your Capital Loss Carryover Worksheet",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_r1r2",
          "url": "https://www.irs.gov/pub/irs-pdf/f8960.pdf",
          "title": "Form 8960 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Total investment income",
          "checked": "2026-10-12"
        }
      ],
      "irc_1h11_qualified_dividends": [
        {
          "rule": "qualified_dividends",
          "url": "https://www.law.cornell.edu/uscode/text/26/1",
          "title": "26 U.S. Code § 1",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "means net capital gain (determined without regard to this paragraph) increased by qualified dividend income",
          "checked": "2026-10-12"
        },
        {
          "rule": "qualified_dividends",
          "url": "https://www.irs.gov/publications/p505",
          "title": "Publication 505 (2026), Tax Withholding and Estimated Tax",
          "publisher": "Internal Revenue Service",
          "kind": "guidance",
          "official": true,
          "quote": "Enter your qualified dividends expected for 2026",
          "checked": "2026-10-12"
        },
        {
          "rule": "qualified_dividends",
          "url": "https://www.irs.gov/pub/irs-pdf/i1040gi.pdf",
          "title": "Form 1040 and 1040-SR Instructions 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Enter the smaller of line 15 or line 16 of Schedule D. If either line 15 or line 16 is blank or a loss, enter -0-",
          "checked": "2026-10-12"
        },
        {
          "rule": "qualified_dividends",
          "url": "https://www.irs.gov/pub/irs-pdf/f1099div.pdf",
          "title": "Form 1099-DIV",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "1a Total ordinary dividends",
          "checked": "2026-10-12"
        },
        {
          "rule": "qualified_dividends",
          "url": "https://www.irs.gov/publications/p550",
          "title": "Publication 550, Investment Income and Expenses",
          "publisher": "Internal Revenue Service",
          "kind": "guidance",
          "official": true,
          "quote": "You must have held the stock for more than 60 days during the 121-day period that begins 60 days before the ex-dividend date",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_r1r2",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
          "title": "Form 1040 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Taxable interest",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_r1r2",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
          "title": "Schedule D (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Short-term capital loss carryover. Enter the amount, if any, from line 8 of your Capital Loss Carryover Worksheet",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_r1r2",
          "url": "https://www.irs.gov/pub/irs-pdf/f8960.pdf",
          "title": "Form 8960 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Total investment income",
          "checked": "2026-10-12"
        }
      ],
      "irc_61a7_ordinary_dividends": [
        {
          "rule": "niit_nii",
          "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": "gross income from interest, dividends, annuities, royalties, and rents",
          "checked": "2026-10-12"
        },
        {
          "rule": "niit_nii",
          "url": "https://www.irs.gov/pub/irs-pdf/i8960.pdf",
          "title": "Instructions for Form 8960 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Form 1040 or 1040-SR, line 7a",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_r1r2",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
          "title": "Form 1040 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Taxable interest",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_r1r2",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
          "title": "Schedule D (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Short-term capital loss carryover. Enter the amount, if any, from line 8 of your Capital Loss Carryover Worksheet",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_r1r2",
          "url": "https://www.irs.gov/pub/irs-pdf/f8960.pdf",
          "title": "Form 8960 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Total investment income",
          "checked": "2026-10-12"
        }
      ],
      "irc_1212b_st_carryover_in": [
        {
          "rule": "cap_loss_carryover",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
          "title": "Schedule D (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "If line 16 is a loss, enter here and on Form 1040, 1040-SR, or 1040-NR, line 7a, the smaller of: • The loss on line 16; or • ($3,000), or if married filing separately, ($1,500)",
          "checked": "2026-10-12"
        },
        {
          "rule": "cap_loss_carryover",
          "url": "https://www.law.cornell.edu/uscode/text/26/1212",
          "title": "26 U.S. Code § 1212",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "the excess of the net short-term capital loss over the net long-term capital gain for such year shall be a short-term capital loss in the succeeding taxable year",
          "checked": "2026-10-12"
        },
        {
          "rule": "cap_loss_carryover",
          "url": "https://www.irs.gov/pub/irs-pdf/i1040sd.pdf",
          "title": "Instructions for Schedule D (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "If the amount would have been a loss if you could enter a negative number on that line, enclose the amount in parentheses",
          "checked": "2026-10-12"
        },
        {
          "rule": "cap_loss_carryover",
          "url": "https://www.irs.gov/publications/p550",
          "title": "Publication 550, Investment Income and Expenses",
          "publisher": "Internal Revenue Service",
          "kind": "guidance",
          "official": true,
          "quote": "Use short-term losses first",
          "checked": "2026-10-12"
        },
        {
          "rule": "cap_loss_carryover",
          "url": "https://www.irs.gov/publications/p550",
          "title": "Publication 550, Investment Income and Expenses",
          "publisher": "Internal Revenue Service",
          "kind": "guidance",
          "official": true,
          "quote": "can be deducted only on the final income tax return filed for the decedent",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_r1r2",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
          "title": "Form 1040 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Taxable interest",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_r1r2",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
          "title": "Schedule D (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Short-term capital loss carryover. Enter the amount, if any, from line 8 of your Capital Loss Carryover Worksheet",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_r1r2",
          "url": "https://www.irs.gov/pub/irs-pdf/f8960.pdf",
          "title": "Form 8960 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Total investment income",
          "checked": "2026-10-12"
        }
      ],
      "irc_1212b_lt_carryover_in": [
        {
          "rule": "cap_loss_carryover",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
          "title": "Schedule D (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "If line 16 is a loss, enter here and on Form 1040, 1040-SR, or 1040-NR, line 7a, the smaller of: • The loss on line 16; or • ($3,000), or if married filing separately, ($1,500)",
          "checked": "2026-10-12"
        },
        {
          "rule": "cap_loss_carryover",
          "url": "https://www.law.cornell.edu/uscode/text/26/1212",
          "title": "26 U.S. Code § 1212",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "the excess of the net short-term capital loss over the net long-term capital gain for such year shall be a short-term capital loss in the succeeding taxable year",
          "checked": "2026-10-12"
        },
        {
          "rule": "cap_loss_carryover",
          "url": "https://www.irs.gov/pub/irs-pdf/i1040sd.pdf",
          "title": "Instructions for Schedule D (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "If the amount would have been a loss if you could enter a negative number on that line, enclose the amount in parentheses",
          "checked": "2026-10-12"
        },
        {
          "rule": "cap_loss_carryover",
          "url": "https://www.irs.gov/publications/p550",
          "title": "Publication 550, Investment Income and Expenses",
          "publisher": "Internal Revenue Service",
          "kind": "guidance",
          "official": true,
          "quote": "Use short-term losses first",
          "checked": "2026-10-12"
        },
        {
          "rule": "cap_loss_carryover",
          "url": "https://www.irs.gov/publications/p550",
          "title": "Publication 550, Investment Income and Expenses",
          "publisher": "Internal Revenue Service",
          "kind": "guidance",
          "official": true,
          "quote": "can be deducted only on the final income tax return filed for the decedent",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_r1r2",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
          "title": "Form 1040 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Taxable interest",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_r1r2",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
          "title": "Schedule D (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Short-term capital loss carryover. Enter the amount, if any, from line 8 of your Capital Loss Carryover Worksheet",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_r1r2",
          "url": "https://www.irs.gov/pub/irs-pdf/f8960.pdf",
          "title": "Form 8960 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Total investment income",
          "checked": "2026-10-12"
        }
      ],
      "irc_1211b_loss_allowed": [
        {
          "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": "2026-10-12"
        },
        {
          "rule": "cap_loss_carryover",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
          "title": "Schedule D (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "If line 16 is a loss, enter here and on Form 1040, 1040-SR, or 1040-NR, line 7a, the smaller of: • The loss on line 16; or • ($3,000), or if married filing separately, ($1,500)",
          "checked": "2026-10-12"
        },
        {
          "rule": "cap_loss_carryover",
          "url": "https://www.law.cornell.edu/uscode/text/26/1212",
          "title": "26 U.S. Code § 1212",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "the excess of the net short-term capital loss over the net long-term capital gain for such year shall be a short-term capital loss in the succeeding taxable year",
          "checked": "2026-10-12"
        },
        {
          "rule": "cap_loss_carryover",
          "url": "https://www.irs.gov/pub/irs-pdf/i1040sd.pdf",
          "title": "Instructions for Schedule D (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "If the amount would have been a loss if you could enter a negative number on that line, enclose the amount in parentheses",
          "checked": "2026-10-12"
        },
        {
          "rule": "cap_loss_carryover",
          "url": "https://www.irs.gov/publications/p550",
          "title": "Publication 550, Investment Income and Expenses",
          "publisher": "Internal Revenue Service",
          "kind": "guidance",
          "official": true,
          "quote": "Use short-term losses first",
          "checked": "2026-10-12"
        },
        {
          "rule": "cap_loss_carryover",
          "url": "https://www.irs.gov/publications/p550",
          "title": "Publication 550, Investment Income and Expenses",
          "publisher": "Internal Revenue Service",
          "kind": "guidance",
          "official": true,
          "quote": "can be deducted only on the final income tax return filed for the decedent",
          "checked": "2026-10-12"
        }
      ],
      "irc_1212b_st_carryover_out": [
        {
          "rule": "cap_loss_carryover",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
          "title": "Schedule D (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "If line 16 is a loss, enter here and on Form 1040, 1040-SR, or 1040-NR, line 7a, the smaller of: • The loss on line 16; or • ($3,000), or if married filing separately, ($1,500)",
          "checked": "2026-10-12"
        },
        {
          "rule": "cap_loss_carryover",
          "url": "https://www.law.cornell.edu/uscode/text/26/1212",
          "title": "26 U.S. Code § 1212",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "the excess of the net short-term capital loss over the net long-term capital gain for such year shall be a short-term capital loss in the succeeding taxable year",
          "checked": "2026-10-12"
        },
        {
          "rule": "cap_loss_carryover",
          "url": "https://www.irs.gov/pub/irs-pdf/i1040sd.pdf",
          "title": "Instructions for Schedule D (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "If the amount would have been a loss if you could enter a negative number on that line, enclose the amount in parentheses",
          "checked": "2026-10-12"
        },
        {
          "rule": "cap_loss_carryover",
          "url": "https://www.irs.gov/publications/p550",
          "title": "Publication 550, Investment Income and Expenses",
          "publisher": "Internal Revenue Service",
          "kind": "guidance",
          "official": true,
          "quote": "Use short-term losses first",
          "checked": "2026-10-12"
        },
        {
          "rule": "cap_loss_carryover",
          "url": "https://www.irs.gov/publications/p550",
          "title": "Publication 550, Investment Income and Expenses",
          "publisher": "Internal Revenue Service",
          "kind": "guidance",
          "official": true,
          "quote": "can be deducted only on the final income tax return filed for the decedent",
          "checked": "2026-10-12"
        }
      ],
      "irc_1212b_lt_carryover_out": [
        {
          "rule": "cap_loss_carryover",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
          "title": "Schedule D (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "If line 16 is a loss, enter here and on Form 1040, 1040-SR, or 1040-NR, line 7a, the smaller of: • The loss on line 16; or • ($3,000), or if married filing separately, ($1,500)",
          "checked": "2026-10-12"
        },
        {
          "rule": "cap_loss_carryover",
          "url": "https://www.law.cornell.edu/uscode/text/26/1212",
          "title": "26 U.S. Code § 1212",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "the excess of the net short-term capital loss over the net long-term capital gain for such year shall be a short-term capital loss in the succeeding taxable year",
          "checked": "2026-10-12"
        },
        {
          "rule": "cap_loss_carryover",
          "url": "https://www.irs.gov/pub/irs-pdf/i1040sd.pdf",
          "title": "Instructions for Schedule D (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "If the amount would have been a loss if you could enter a negative number on that line, enclose the amount in parentheses",
          "checked": "2026-10-12"
        },
        {
          "rule": "cap_loss_carryover",
          "url": "https://www.irs.gov/publications/p550",
          "title": "Publication 550, Investment Income and Expenses",
          "publisher": "Internal Revenue Service",
          "kind": "guidance",
          "official": true,
          "quote": "Use short-term losses first",
          "checked": "2026-10-12"
        },
        {
          "rule": "cap_loss_carryover",
          "url": "https://www.irs.gov/publications/p550",
          "title": "Publication 550, Investment Income and Expenses",
          "publisher": "Internal Revenue Service",
          "kind": "guidance",
          "official": true,
          "quote": "can be deducted only on the final income tax return filed for the decedent",
          "checked": "2026-10-12"
        }
      ],
      "irc_1411c_nii_charged": [
        {
          "rule": "niit_nii",
          "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": "gross income from interest, dividends, annuities, royalties, and rents",
          "checked": "2026-10-12"
        },
        {
          "rule": "niit_nii",
          "url": "https://www.irs.gov/pub/irs-pdf/i8960.pdf",
          "title": "Instructions for Form 8960 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Form 1040 or 1040-SR, line 7a",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_r1r2",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
          "title": "Form 1040 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Taxable interest",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_r1r2",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
          "title": "Schedule D (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Short-term capital loss carryover. Enter the amount, if any, from line 8 of your Capital Loss Carryover Worksheet",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_r1r2",
          "url": "https://www.irs.gov/pub/irs-pdf/f8960.pdf",
          "title": "Form 8960 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Total investment income",
          "checked": "2026-10-12"
        }
      ],
      "irc_1411c1_annuities": [
        {
          "rule": "niit_annuities",
          "url": "https://www.irs.gov/pub/irs-pdf/i8960.pdf",
          "title": "Instructions for Form 8960 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Enter the gross income from all annuities, except annuities paid from the following",
          "checked": "2026-10-12"
        },
        {
          "rule": "niit_annuities",
          "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": "gross income from interest, dividends, annuities, royalties, and rents",
          "checked": "2026-10-12"
        },
        {
          "rule": "niit_annuities",
          "url": "https://www.irs.gov/pub/irs-pdf/f8960.pdf",
          "title": "Form 8960 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Annuities (see instructions)",
          "checked": "2026-10-12"
        },
        {
          "rule": "annuity_72q",
          "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": "If any taxpayer receives any amount under an annuity contract",
          "checked": "2026-10-12"
        },
        {
          "rule": "annuity_72q",
          "url": "https://www.irs.gov/pub/irs-pdf/p575.pdf",
          "title": "Publication 575, Pension and Annuity Income (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "If you must pay either of these taxes, report them on",
          "checked": "2026-10-12"
        },
        {
          "rule": "annuity_72q",
          "url": "https://www.irs.gov/pub/irs-dft/i5329--dft.pdf",
          "title": "Instructions for Form 5329 (2026 draft)",
          "publisher": "Internal Revenue Service",
          "kind": "draft_form",
          "official": true,
          "quote": "Distributions from annuity contracts to the extent that the",
          "checked": "2026-10-12"
        }
      ]
    },
    "unsourced": [],
    "notModeled": [
      "Wages and self-employment beyond the W-2 and Schedule C amounts the API takes: farm income and the optional methods of Schedule SE, church employee income, railroad retirement (RRTA) compensation, unreported tips (Form 4137) and uncollected FICA (Form 8919), statutory employees; the QBI deduction's REIT dividends, publicly traded partnership income, qualified business loss carryforwards in and the agricultural cooperative (patron) reduction; every business is taken as one the filer materially participates in",
      "Form 4952 investment-interest elections (the Schedule D Tax Worksheet lines 3 to 5 and 8, and the Qualified Dividends and Capital Gain Tax Worksheet's line 3); qualified dividends are taken to meet the holding-period test (more than 60 days in the 121-day period around the ex-dividend date, IRS Pub 550)",
      "Credits other than the foreign tax credit, the credit for the elderly or disabled, the saver's credit, the child tax credit and credit for other dependents and the earned income credit: child and dependent care, education, energy and vehicle credits, the adoption credit, the general business credit, the prior-year minimum tax credit (Form 8801); the dependency, relationship, residency, identification-number and student tests of the credits are the caller's assertion; the EIC of a filer with foreign earned income, the Schedule 8812 Puerto Rico rules and nontaxable combat pay",
      "Foreign tax credit and AMT limits: foreign income other than passive fund income (the general, section 901(j), treaty and lump-sum categories, foreign 25%/28% gains, Form 2555), interest expense apportionment (Form 1116 lines 4a-4b), foreign tax reductions and the high-tax kickout (lines 12-13), the carryback and reading back a carryover out, the AMT refiguring of capital gains and of Form 4952 (lines 2c and Part III) and the Form 6251 adjustments beyond private-activity-bond interest, incentive stock options and the caller's disposition and other adjustments",
      "Adjustments to income (Schedule 1 Part II) other than the deductible part of self-employment tax, the self-employed retirement plan deduction and the self-employed health insurance deduction (lines 15-17); the Schedule 1-A car-loan interest deduction; the tips and overtime deductions' valid-SSN and qualifying-occupation conditions are the caller's assertion",
      "Private-foundation gift limits (and their carryover classes), the 0.5% floor on carryovers into 2026 and later as the IRS may read it (the engine applies it to the total, carryovers included), non-cash gifts other than long-term capital-gain property (ordinary-income property and the §170(e) reduction), and the §163(h)(3) mortgage-debt limit (mortgage interest is taken as a deductible amount); casualty and theft losses (Schedule A line 15, Form 4684); other itemized deductions (line 16) are taken as already limited (gambling losses up to winnings)",
      "The calculation of substantially equal periodic payments (the installment is an input), the other §72(t)(2) exceptions (first home, medical, birth or adoption, emergency, domestic abuse, terminal illness), the further Form 5329 exceptions (a qualified domestic relations order, health insurance while unemployed, higher education, an IRS levy, reservists, ESOP dividends, federal phased retirement, §414(w) and corrective distributions), the 25-years-of-service alternative to separation at 50, the 25% rate on a SIMPLE IRA distribution in its first 2 years (the engine uses 10%), and first-home or death Roth distributions",
      "The §4974(d) reasonable-cause waiver of the missed-RMD excise and the still-working exception for an employer plan; one request carries one excise rate (a shortfall partly corrected and partly not cannot be sent at once)",
      "Form 2210's penalty waivers and the farmer and fisherman rules, Part II box E (a joint return in only one of the two years), Schedule AI for estates and trusts, and Schedule AI's period amounts of the items a request cannot split by period (Schedule A amounts, the AMT preference items, the credits' inputs and the rest accrue evenly through the year); the Schedule AI NIIT and Additional Medicare Tax are figured on the annualized amounts (the instructions give no other rule)",
      "A qualifying surviving spouse's eligibility (the year of death, the dependent child) is the caller's assertion; the split-interest QCD is an engine function, not a request field",
      "A spouse's death on a single return: the capital-loss carryover out is the joint return's; the decedent's share does not pass to the survivor (IRS Pub 550), so the caller enters the survivor's share as next year's carryover (the Monte Carlo planner splits it: spouseCapitalLossShare)",
      "The balance due: withholding and estimated payments (read only by Form 2210), refundable credits (the earned income credit, the additional child tax credit, the refundable American opportunity credit, and the other Schedule 3 Part II items; excess social security withheld, Schedule 3 line 11, is reported but not netted), the refund and the amount owed (Form 1040 lines 25 to 37). The engine computes the total tax (line 24) and, on request, the Form 2210 penalty (line 38)",
      "Schedule 2 taxes other than the §72(t) additional tax (and, federal engine 2.3, the §72(q) one and Form 5329's 6% and 100% taxes), the §4974 missed-RMD excise and the net investment income tax: household employment taxes, the HSA, Archer MSA and other account additional taxes, credit recaptures, the deferred-compensation (§409A, §457A) and installment-sale interest taxes, and the rest of Schedule 2",
      "Form 5329 Part II (the additional tax on Coverdell ESA, QTP and ABLE account distributions), and around Parts III-VIII (federal engine 2.3): the deemed contribution of a prior excess absorbed by this year's unused limit (the IRA Deduction Worksheet, Form 8889 line 13: the engine has no traditional IRA or HSA deduction), Form 8889 itself (the HSA deduction, the 20% on distributions not used for medical expenses), the contributors' Coverdell MAGI limits, the Archer MSA limit and the ABLE-to-work amount (the caller's limits), a spouse's Coverdell ESA, Archer MSA, ABLE or Trump account, the 2025 Trump account excess (0 for 2026) and the excess-contribution limits of a projected year (refused)",
      "Royalty income, Schedule E Parts IV-V (REMICs, farm rental), Form 4797 gains, farm income and personal-property rental: no field carries them into the net investment income tax (otherOrdinaryIncome and pension are never net investment income; a nonqualified annuity has its own field; rental real estate has rentalNetIncome, federal engine 2.1; partnerships, S corporations, estates and trusts the K-1 fields, federal engine 2.3)",
      "Other Schedule 1 income items with their own rules: the net operating loss deduction, hobby income, §951/§951A inclusions, the §461(l) excess business loss adjustment and digital assets received as ordinary income",
      "The foreign earned income and housing exclusions (Form 2555) and the possession exclusions: MAGI is AGI throughout (the senior deduction, the NIIT, the SALT cap), and there is no Foreign Earned Income Tax Worksheet",
      "A filer or spouse who can be claimed as someone's dependent (the limited standard deduction), a dual-status alien, the Social Security lump-sum election (Pub 915 worksheets 2 to 4), the Form 8815 savings-bond interest exclusion and the other Pub 915 line 5 exclusions, repayments of benefits, a child's income on the parent's return (Form 8814), lump-sum distribution averaging (Form 4972), the retired public safety officer insurance exclusion and a pension's exclusion ratio for after-tax contributions (the pension field is the taxable amount)",
      "The senior deduction's valid-SSN condition is assumed met",
      "Form 8606 line 4 (contributions made after the year end) and qualified disaster distributions and repayments (lines 15b, 15c, 25b); the carry-forward basis omits them",
      "Planner IRMAA: the MAGI add-backs other than tax-exempt interest (the savings-bond interest exclusion, foreign earned income, possession income), the three-year-old return when the two-year-old one is not available, and a new determination after a life-changing event (Form SSA-44): the planner always uses the MAGI of two years earlier",
      "Planner RMDs per owner and per account: employer plans are not figured separately from IRAs, and a spouse's own IRA is distributed on the spouse's age, start age and divisor only when the plan gives the spouse's share of the traditional balance (traditionalBalanceSpouse); otherwise the planner takes one RMD on the household's combined traditional balance at the primary owner's age",
      "On Form 8960 Part II: foreign income tax and state or local property taxes attributable to net investment income (line 9b), miscellaneous investment expenses (line 9c), additional modifications (line 10) and the Form 4952 limit (investmentInterest is the deductible amount)",
      "§72(q) beyond the 10% and its exceptions (federal engine 2.3): the recapture with interest of a series of substantially equal payments modified before 59½ or within 5 years (§72(q)(3)), the 5% rate on a deferred annuity under a pre-March 1, 1986 election, and a modified endowment contract's additional tax (§72(v)); the annuity's exclusion ratio (nonqualifiedAnnuity is the taxable part)",
      "Substantially equal periodic payments from an employer plan, which §72(t)(3)(B) excepts only after the employee separates from service: seppDistribution is the IRA part, and the API refuses a seppDistribution that overlaps employerPlanDistribution",
      "Rental real estate beyond Schedule E Part I as one net amount, and Schedule E Parts II-III beyond one net amount per class (federal engine 2.3): royalties, REMICs (Part IV), farm rental (Form 4835), the release of a suspended loss on a disposition (section 469(g)) or at death, the commercial revitalization deduction, the per-activity allocation of the unallowed loss within a class (Form 8582 worksheets: each class is one activity), depreciation (an input inside the net amount) and its recapture, the at-risk rules (Form 6198) and the partner and shareholder basis limits (sections 704(d), 1366(d); Forms 7203/7217: the K-1 amounts are entered after them), the excess business loss limitation of section 461(l) (refused above its threshold), publicly traded partnerships, self-charged interest, the Form 1041 K-1 box 14 code H adjustment of Form 8960 line 7, a net operating loss, the rental real estate safe harbor of the QBI deduction (Rev. Proc. 2019-38), the AMT refiguring of passive losses, and the real estate professional's net investment income safe harbor (Treas. Reg. section 1.1411-4(g)(7)); Form 1116 line 3e takes the positive rental net income as gross income",
      "Inherited accounts beyond one account and one beneficiary: several beneficiaries of one account (the oldest's life expectancy, separate accounts) and trusts as beneficiaries (see-through trusts, applicable multi-beneficiary trusts) are the caller's to reduce to one beneficiary type; a successor beneficiary (the beneficiary of a beneficiary who died) and the 10-year limit after an eligible designated beneficiary's death; the surviving spouse's election to be treated as the decedent (SECURE 2.0 section 327), the spouse who dies before distributions begin, and the deemed election to treat the IRA as one's own; the decedent's basis (its own Form 8606) and a nonqualified distribution from an inherited Roth IRA; the 10-year election's deadline; the plan's own terms (a plan may require the 5-year or 10-year rule)",
      "Form 8962 beyond Parts I-III for one tax family: the allocation of a policy shared with another tax family (Part IV), the alternative calculation for the year of marriage (Part V), a qualified small employer health reimbursement arrangement, a dependent's own Form 8962, the self-employed health insurance deduction together with the credit (refused), the special enrollment period and eligibility facts (other minimum essential coverage, affordable employer coverage, lawful presence; the caller's assertion), and a premium tax credit in a projected year (refused: the guidelines and percentages are not published)"
    ]
  }
}

A rental loss and the passive-activity limit

With wages of $130,000 the $25,000 special allowance for an actively managed rental is cut by half of the modified AGI over $100,000: $10,000 of the $30,000 loss is deducted (Schedule E line 26) and $20,000 is carried to next year (Form 8582).

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

{
  "age": 45,
  "wages": 130000,
  "rentalNetIncome": -30000
}

Returns result.totalTax $17,570: AGI $120,000, taxable income $103,900, income tax $17,570. Engine version 2.3.2.

Line	Form	Label	Amount
`1040.2a`	Form 1040	Tax-exempt interest	$0
`1040.4b`	Form 1040	IRA distributions, taxable amount	$0
`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)	$0
`1040sd.15`	Schedule D	Net long-term capital gain or (loss)	$0
`1040sd.16`	Schedule D	Lines 7 and 15 combined	$0
`1040.7a`	Form 1040	Capital gain or (loss)	$0
`1040.8`	Form 1040	Additional income from Schedule 1, line 10	-$10,000
`1040.9`	Form 1040	Total income	$120,000
`1040.11a`	Form 1040	Adjusted gross income	$120,000
`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 (the senior deduction, tips and overtime)	$0
`1040.14`	Form 1040	Total deductions (lines 12e, 13a and 13b)	$16,100
`1040.15`	Form 1040	Taxable income	$103,900
`1040.16`	Form 1040	Tax	$17,570
`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	$17,570
`1040.1a`	Form 1040	Total amount from Form(s) W-2, box 1	$130,000
`1040.1z`	Form 1040	Add lines 1a through 1h	$130,000
`1040s1.3`	Schedule 1	Business income or (loss)	$0
`1040sse.12`	Schedule SE	Self-employment tax (the filer)	$0
`1040s2.4`	Schedule 2	Self-employment tax	$0
`1040s1.15`	Schedule 1	Deductible part of self-employment tax	$0
`1040s1.16`	Schedule 1	Self-employed SEP, SIMPLE, and qualified plans	$0
`1040s1.17`	Schedule 1	Self-employed health insurance deduction	$0
`1040.10`	Form 1040	Adjustments to income from Schedule 1, line 26	$0
`8959.7`	Form 8959	Additional Medicare Tax on Medicare wages	$0
`8959.13`	Form 8959	Additional Medicare Tax on self-employment income	$0
`1040s2.11`	Schedule 2	Additional Medicare Tax	$0
`8959.24`	Form 8959	Total Additional Medicare Tax withholding (to Form 1040 line 25c)	$0
`1040s3.11`	Schedule 3	Excess social security and tier 1 RRTA tax withheld	$0
`8582.3`	Form 8582	Combine lines 1d and 2d	-$30,000
`8582.6`	Form 8582	Modified adjusted gross income	$130,000
`8582.8`	Form 8582	Multiply line 7 by 50% (0.50). Do not enter more than $25,000	$10,000
`8582.9`	Form 8582	Enter the smaller of line 4 or line 8	$10,000
`8582.11`	Form 8582	Total losses allowed from all passive activities	$10,000
`1040se.26`	Schedule E	Total rental real estate and royalty income or (loss)	-$10,000
`1040s1.5`	Schedule 1	Rental real estate, royalties, partnerships, S corporations, trusts, etc. Attach Schedule E	-$10,000
`8960.4a`	Form 8960	Rental real estate, royalties, partnerships, S corporations, trusts, etc.	-$10,000

The complete response

{
  "engineVersion": "2.3.2",
  "taxYear": 2026,
  "filingStatus": "single",
  "inputs": {
    "age": 45,
    "wages": 130000,
    "rentalNetIncome": -30000
  },
  "result": {
    "shortTermGain": 0,
    "longTermGain": 0,
    "socialSecurityTaxable": 0,
    "grossOrdinaryIncome": 120000,
    "agi": 120000,
    "magiIrmaa": 120000,
    "standardDeduction": 16100,
    "seniorDeduction": 0,
    "taxableOrdinaryIncome": 103900,
    "unusedDeduction": 0,
    "taxableLongTermGain": 0,
    "ordinaryTax": 17570,
    "capitalGainsTax": 0,
    "niit": 0,
    "capitalGainsTaxExcludingNiit": 0,
    "incomeTax": 17570,
    "incomeTaxExcludingNiit": 17570,
    "earlyWithdrawalTax": 0,
    "totalTax": 17570
  },
  "schedules": {
    "scheduleA": {
      "itemizes": false,
      "deduction": 16100,
      "standardDeduction": 16100,
      "blindAddition": 0,
      "itemizedBeforeSection68": 0,
      "section68Reduction": 0,
      "itemized": 0,
      "medicalDeducted": 0,
      "saltPaid": 0,
      "saltCap": 40400,
      "saltDeducted": 0,
      "interestDeducted": 0,
      "charityFloor": 600,
      "charityDeducted": 0,
      "nonitemizerCharity": 0
    },
    "form8606": {
      "basisRatio": 0,
      "nontaxableConversion": 0,
      "nontaxableTotal": 0,
      "basisRemaining": 0,
      "rothQualified": false,
      "rothTaxableEarnings": 0,
      "rothConversionsWithinFiveYears": 0,
      "rothContributionsRemaining": 0
    },
    "form5329": {
      "earlyDistributions": 0,
      "exceptions": 0,
      "missedRmdExcise": 0
    },
    "work": {
      "wages": 130000,
      "businessIncome": 0,
      "selfEmploymentTax": 0,
      "selfEmploymentTaxFiler": 0,
      "selfEmploymentTaxSpouse": 0,
      "netEarningsFiler": 0,
      "netEarningsSpouse": 0,
      "selfEmploymentTaxDeduction": 0,
      "sepDeduction": 0,
      "selfEmployedHealthInsurance": 0,
      "adjustments": 0,
      "additionalMedicareTaxWages": 0,
      "additionalMedicareTaxSelfEmployment": 0,
      "additionalMedicareTax": 0,
      "additionalMedicareTaxWithheld": 0,
      "excessSocialSecurityWithheld": 0,
      "tipsDeduction": 0,
      "overtimeDeduction": 0
    },
    "rental": {
      "netIncome": -30000,
      "priorYearUnallowedLoss": 0,
      "activeParticipation": true,
      "realEstateProfessional": false,
      "combinedIncomeOrLoss": -30000,
      "modifiedAgi": 130000,
      "specialAllowanceLimit": 10000,
      "specialAllowance": 10000,
      "lossesAllowed": 10000,
      "scheduleEIncome": -10000,
      "unallowedLossCarryforward": 20000
    }
  },
  "formYear": 2025,
  "lines": [
    {
      "line": "1040.2a",
      "form": "Form 1040",
      "lineNumber": "2a",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "4b",
      "label": "IRA distributions, taxable amount",
      "rule": "irc_408d_ira_distribution",
      "value": 0,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_408d_ira_distribution"
    },
    {
      "line": "1040.5b",
      "form": "Form 1040",
      "lineNumber": "5b",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "8",
      "label": "Additional income from Schedule 1, line 10",
      "rule": "irc_61_other_income",
      "value": -10000,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_61_other_income"
    },
    {
      "line": "1040.9",
      "form": "Form 1040",
      "lineNumber": "9",
      "lineNumberDraft2026": "9",
      "label": "Total income",
      "rule": "irc_61_total_income",
      "value": 120000,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_61_total_income"
    },
    {
      "line": "1040.11a",
      "form": "Form 1040",
      "lineNumber": "11a",
      "lineNumberDraft2026": "11a",
      "label": "Adjusted gross income",
      "rule": "irc_62_agi_no_adjustments",
      "value": 120000,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_62_agi_no_adjustments"
    },
    {
      "line": "1040.12e",
      "form": "Form 1040",
      "lineNumber": "12e",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "43",
      "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",
      "lineNumberDraft2026": "13a",
      "label": "Additional deductions from Schedule 1-A, line 38 (the senior deduction, tips and overtime)",
      "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",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "15",
      "label": "Taxable income",
      "rule": "irc_63_taxable_income",
      "value": 103900,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_63_taxable_income"
    },
    {
      "line": "1040.16",
      "form": "Form 1040",
      "lineNumber": "16",
      "lineNumberDraft2026": "16",
      "label": "Tax",
      "rule": "irc_1_1h_tax_qdcg_worksheet",
      "value": 17570,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_1_1h_tax_qdcg_worksheet"
    },
    {
      "line": "1040s2.8",
      "form": "Schedule 2",
      "lineNumber": "8",
      "lineNumberDraft2026": "5 (§72(t), §72(q), Form 5329 Part XI); 18 (the §4974 and §4973 excises)",
      "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",
      "lineNumberDraft2026": "6",
      "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",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "24a",
      "label": "Total tax",
      "rule": "total_tax",
      "value": 17570,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#total_tax"
    },
    {
      "line": "1040.1a",
      "form": "Form 1040",
      "lineNumber": "1a",
      "lineNumberDraft2026": "1a",
      "label": "Total amount from Form(s) W-2, box 1",
      "rule": "irc_61a1_wages",
      "value": 130000,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_61a1_wages"
    },
    {
      "line": "1040.1z",
      "form": "Form 1040",
      "lineNumber": "1z",
      "lineNumberDraft2026": "1z",
      "label": "Add lines 1a through 1h",
      "rule": "irc_61a1_wages",
      "value": 130000,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_61a1_wages"
    },
    {
      "line": "1040s1.3",
      "form": "Schedule 1",
      "lineNumber": "3",
      "lineNumberDraft2026": "3",
      "label": "Business income or (loss)",
      "rule": "irc_61a2_business_income",
      "value": 0,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_61a2_business_income"
    },
    {
      "line": "1040sse.12",
      "form": "Schedule SE",
      "lineNumber": "12",
      "lineNumberDraft2026": "12",
      "label": "Self-employment tax (the filer)",
      "rule": "irc_1401_se_tax",
      "value": 0,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_1401_se_tax"
    },
    {
      "line": "1040s2.4",
      "form": "Schedule 2",
      "lineNumber": "4",
      "lineNumberDraft2026": "4",
      "label": "Self-employment tax",
      "rule": "irc_1401_se_tax",
      "value": 0,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_1401_se_tax"
    },
    {
      "line": "1040s1.15",
      "form": "Schedule 1",
      "lineNumber": "15",
      "lineNumberDraft2026": "15",
      "label": "Deductible part of self-employment tax",
      "rule": "irc_164f_half_se_tax",
      "value": 0,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_164f_half_se_tax"
    },
    {
      "line": "1040s1.16",
      "form": "Schedule 1",
      "lineNumber": "16",
      "lineNumberDraft2026": "16",
      "label": "Self-employed SEP, SIMPLE, and qualified plans",
      "rule": "irc_404_sep_deduction",
      "value": 0,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_404_sep_deduction"
    },
    {
      "line": "1040s1.17",
      "form": "Schedule 1",
      "lineNumber": "17",
      "lineNumberDraft2026": "17",
      "label": "Self-employed health insurance deduction",
      "rule": "irc_162l_se_health_insurance",
      "value": 0,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_162l_se_health_insurance"
    },
    {
      "line": "1040.10",
      "form": "Form 1040",
      "lineNumber": "10",
      "lineNumberDraft2026": "10",
      "label": "Adjustments to income from Schedule 1, line 26",
      "rule": "irc_62a_adjustments",
      "value": 0,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_62a_adjustments"
    },
    {
      "line": "8959.7",
      "form": "Form 8959",
      "lineNumber": "7",
      "lineNumberDraft2026": "7 (to Schedule 2 line 17b)",
      "label": "Additional Medicare Tax on Medicare wages",
      "rule": "irc_3101b2_addl_medicare",
      "value": 0,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_3101b2_addl_medicare"
    },
    {
      "line": "8959.13",
      "form": "Form 8959",
      "lineNumber": "13",
      "lineNumberDraft2026": "18 (to Schedule 2 line 11)",
      "label": "Additional Medicare Tax on self-employment income",
      "rule": "irc_3101b2_addl_medicare",
      "value": 0,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_3101b2_addl_medicare"
    },
    {
      "line": "1040s2.11",
      "form": "Schedule 2",
      "lineNumber": "11",
      "lineNumberDraft2026": "11 (SE part) + 17b (wages part)",
      "label": "Additional Medicare Tax",
      "rule": "irc_3101b2_addl_medicare",
      "value": 0,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_3101b2_addl_medicare"
    },
    {
      "line": "8959.24",
      "form": "Form 8959",
      "lineNumber": "24",
      "lineNumberDraft2026": "24",
      "label": "Total Additional Medicare Tax withholding (to Form 1040 line 25c)",
      "rule": "irc_3101b2_addl_medicare",
      "value": 0,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_3101b2_addl_medicare"
    },
    {
      "line": "1040s3.11",
      "form": "Schedule 3",
      "lineNumber": "11",
      "lineNumberDraft2026": "11",
      "label": "Excess social security and tier 1 RRTA tax withheld",
      "rule": "irc_31b_excess_ss",
      "value": 0,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_31b_excess_ss"
    },
    {
      "line": "8582.3",
      "form": "Form 8582",
      "lineNumber": "3",
      "lineNumberDraft2026": "3",
      "label": "Combine lines 1d and 2d",
      "rule": "irc_469_passive_loss",
      "value": -30000,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_469_passive_loss"
    },
    {
      "line": "8582.6",
      "form": "Form 8582",
      "lineNumber": "6",
      "lineNumberDraft2026": "6",
      "label": "Modified adjusted gross income",
      "rule": "irc_469_passive_loss",
      "value": 130000,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_469_passive_loss"
    },
    {
      "line": "8582.8",
      "form": "Form 8582",
      "lineNumber": "8",
      "lineNumberDraft2026": "8",
      "label": "Multiply line 7 by 50% (0.50). Do not enter more than $25,000",
      "rule": "irc_469_passive_loss",
      "value": 10000,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_469_passive_loss"
    },
    {
      "line": "8582.9",
      "form": "Form 8582",
      "lineNumber": "9",
      "lineNumberDraft2026": "9",
      "label": "Enter the smaller of line 4 or line 8",
      "rule": "irc_469_passive_loss",
      "value": 10000,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_469_passive_loss"
    },
    {
      "line": "8582.11",
      "form": "Form 8582",
      "lineNumber": "11",
      "lineNumberDraft2026": "11",
      "label": "Total losses allowed from all passive activities",
      "rule": "irc_469_passive_loss",
      "value": 10000,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_469_passive_loss"
    },
    {
      "line": "1040se.26",
      "form": "Schedule E",
      "lineNumber": "26",
      "lineNumberDraft2026": "26",
      "label": "Total rental real estate and royalty income or (loss)",
      "rule": "irc_469_sched_e_rental",
      "value": -10000,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_469_sched_e_rental"
    },
    {
      "line": "1040s1.5",
      "form": "Schedule 1",
      "lineNumber": "5",
      "lineNumberDraft2026": "5",
      "label": "Rental real estate, royalties, partnerships, S corporations, trusts, etc. Attach Schedule E",
      "rule": "irc_469_sched_e_rental",
      "value": -10000,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_469_sched_e_rental"
    },
    {
      "line": "8960.4a",
      "form": "Form 8960",
      "lineNumber": "4a",
      "lineNumberDraft2026": "4a",
      "label": "Rental real estate, royalties, partnerships, S corporations, trusts, etc.",
      "rule": "irc_1411c1_rents",
      "value": -10000,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_1411c1_rents"
    }
  ],
  "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "rule": "age65_day_before",
          "url": "https://www.irs.gov/pub/irs-pdf/p554.pdf",
          "title": "Publication 554 (2025), Tax Guide for Seniors",
          "publisher": "Internal Revenue Service",
          "kind": "guidance",
          "official": true,
          "quote": "You are considered age 65 on the day before",
          "checked": "2026-10-12"
        },
        {
          "rule": "age65_day_before",
          "url": "https://www.irs.gov/pub/irs-pdf/i1040gi.pdf",
          "title": "Instructions for Form 1040 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "If you were born on January 1, 1961, you are considered to be age 65 at the end of 2025",
          "checked": "2026-10-12"
        },
        {
          "rule": "age65_day_before",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
          "title": "Schedule 1-A (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "were born before January 2, 1961",
          "checked": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "rule": "age65_day_before",
          "url": "https://www.irs.gov/pub/irs-pdf/p554.pdf",
          "title": "Publication 554 (2025), Tax Guide for Seniors",
          "publisher": "Internal Revenue Service",
          "kind": "guidance",
          "official": true,
          "quote": "You are considered age 65 on the day before",
          "checked": "2026-10-12"
        },
        {
          "rule": "age65_day_before",
          "url": "https://www.irs.gov/pub/irs-pdf/i1040gi.pdf",
          "title": "Instructions for Form 1040 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "If you were born on January 1, 1961, you are considered to be age 65 at the end of 2025",
          "checked": "2026-10-12"
        },
        {
          "rule": "age65_day_before",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
          "title": "Schedule 1-A (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "were born before January 2, 1961",
          "checked": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "rule": "qualified_dividends",
          "url": "https://www.law.cornell.edu/uscode/text/26/1",
          "title": "26 U.S. Code § 1",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "means net capital gain (determined without regard to this paragraph) increased by qualified dividend income",
          "checked": "2026-10-12"
        },
        {
          "rule": "qualified_dividends",
          "url": "https://www.irs.gov/publications/p505",
          "title": "Publication 505 (2026), Tax Withholding and Estimated Tax",
          "publisher": "Internal Revenue Service",
          "kind": "guidance",
          "official": true,
          "quote": "Enter your qualified dividends expected for 2026",
          "checked": "2026-10-12"
        },
        {
          "rule": "qualified_dividends",
          "url": "https://www.irs.gov/pub/irs-pdf/i1040gi.pdf",
          "title": "Form 1040 and 1040-SR Instructions 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Enter the smaller of line 15 or line 16 of Schedule D. If either line 15 or line 16 is blank or a loss, enter -0-",
          "checked": "2026-10-12"
        },
        {
          "rule": "qualified_dividends",
          "url": "https://www.irs.gov/pub/irs-pdf/f1099div.pdf",
          "title": "Form 1099-DIV",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "1a Total ordinary dividends",
          "checked": "2026-10-12"
        },
        {
          "rule": "qualified_dividends",
          "url": "https://www.irs.gov/publications/p550",
          "title": "Publication 550, Investment Income and Expenses",
          "publisher": "Internal Revenue Service",
          "kind": "guidance",
          "official": true,
          "quote": "You must have held the stock for more than 60 days during the 121-day period that begins 60 days before the ex-dividend date",
          "checked": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "rule": "niit_nii",
          "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": "gross income from interest, dividends, annuities, royalties, and rents",
          "checked": "2026-10-12"
        },
        {
          "rule": "niit_nii",
          "url": "https://www.irs.gov/pub/irs-pdf/i8960.pdf",
          "title": "Instructions for Form 8960 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Form 1040 or 1040-SR, line 7a",
          "checked": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "irc_61a1_wages": [
        {
          "rule": "wages_1040_line1a",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
          "title": "Form 1040 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "form",
          "official": true,
          "quote": "total amount from form(s) w-2, box 1 (see instructions)",
          "checked": "2026-10-12"
        },
        {
          "rule": "wages_1040_line1a",
          "url": "https://www.irs.gov/pub/irs-dft/f1040--dft.pdf",
          "title": "Form 1040 (2026) DRAFT",
          "publisher": "Internal Revenue Service",
          "kind": "draft_form",
          "official": true,
          "quote": "total amount from form(s) w-2, box 1 (see instructions)",
          "checked": "2026-10-12"
        },
        {
          "rule": "fica_rates",
          "url": "https://www.law.cornell.edu/uscode/text/26/3101",
          "title": "26 U.S. Code § 3101",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "a tax equal to 6.2 percent of the wages",
          "checked": "2026-10-12"
        }
      ],
      "irc_61a2_business_income": [
        {
          "rule": "se_tax",
          "url": "https://www.law.cornell.edu/uscode/text/26/1401",
          "title": "26 U.S. Code §1401(a)-(b)(1)",
          "publisher": "Legal Information Institute (Cornell) - U.S. Code",
          "kind": "statute",
          "official": true,
          "quote": "a tax equal to 12.4 percent of the amount of the self-employment income for such taxable year",
          "checked": "2026-10-12"
        },
        {
          "rule": "se_tax",
          "url": "https://www.law.cornell.edu/uscode/text/26/1402",
          "title": "26 U.S. Code §1402",
          "publisher": "Legal Information Institute (Cornell) - U.S. Code",
          "kind": "statute",
          "official": true,
          "quote": "the net earnings from self-employment, if such net earnings for the taxable year are less than $400",
          "checked": "2026-10-12"
        },
        {
          "rule": "se_tax",
          "url": "https://www.law.cornell.edu/uscode/text/26/164",
          "title": "26 U.S. Code §164(f)",
          "publisher": "Legal Information Institute (Cornell) - U.S. Code",
          "kind": "statute",
          "official": true,
          "quote": "there shall be allowed as a deduction for the taxable year an amount equal to one-half of the taxes imposed by section 1401 (other than the taxes imposed by section 1401(b)(2)) for such taxable year",
          "checked": "2026-10-12"
        },
        {
          "rule": "se_tax",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sse.pdf",
          "title": "Schedule SE (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "form",
          "official": true,
          "quote": "if line 3 is more than zero, multiply line 3 by 92.35% (0.9235)",
          "checked": "2026-10-12"
        },
        {
          "rule": "se_tax",
          "url": "https://www.irs.gov/pub/irs-dft/f1040sse--dft.pdf",
          "title": "Schedule SE (Form 1040) 2026 DRAFT",
          "publisher": "Internal Revenue Service",
          "kind": "draft_form",
          "official": true,
          "quote": "maximum amount of combined wages and self-employment earnings subject to social security tax or $184,500 the 6.2% portion of the 7.65% railroad retirement (tier 1) tax for 2026",
          "checked": "2026-10-12"
        },
        {
          "rule": "se_tax",
          "url": "https://www.irs.gov/pub/irs-pdf/i1040gi.pdf",
          "title": "Instructions for Form 1040 (2025), Schedule 1 line 15",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "line 15 deductible part of self-employment tax if you were self-employed and owe self-employment tax, fill in schedule se to figure the amount of your deduction",
          "checked": "2026-10-12"
        },
        {
          "rule": "qbi_8995",
          "url": "https://www.law.cornell.edu/uscode/text/26/199A",
          "title": "26 U.S. Code §199A(a)",
          "publisher": "Legal Information Institute (Cornell) - U.S. Code",
          "kind": "statute",
          "official": true,
          "quote": "an amount equal to 20 percent of the excess (if any) of- (a) the taxable income of the taxpayer for the taxable year, over (b) the net capital gain (as defined in section 1(h)) of the taxpayer for such taxable year",
          "checked": "2026-10-12"
        },
        {
          "rule": "qbi_8995",
          "url": "https://www.irs.gov/pub/irs-pdf/i8995.pdf",
          "title": "Instructions for Form 8995 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "this includes, but isn't limited to, unreimbursed partnership expenses, business interest expense, deductible part of self-employment tax, self-employment health insurance deduction, and contributions to qualified retirement plans",
          "checked": "2026-10-12"
        },
        {
          "rule": "qbi_8995",
          "url": "https://www.irs.gov/pub/irs-pdf/f8995.pdf",
          "title": "Form 8995 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "form",
          "official": true,
          "quote": "use this form if your taxable income, before your qualified business income deduction, is at or below $197,300 ($394,600 if married filing jointly)",
          "checked": "2026-10-12"
        },
        {
          "rule": "qbi_8995",
          "url": "https://www.irs.gov/pub/irs-dft/f8995--dft.pdf",
          "title": "Form 8995 (2026) DRAFT",
          "publisher": "Internal Revenue Service",
          "kind": "draft_form",
          "official": true,
          "quote": "use this form if your taxable income, before your qualified business income deduction, is at or below $201,750 ($201,775 if married filing separately; $403,500 if married filing jointly)",
          "checked": "2026-10-12"
        },
        {
          "rule": "qbi_8995",
          "url": "https://www.irs.gov/pub/irs-dft/f1040--dft.pdf",
          "title": "Form 1040 (2026) DRAFT",
          "publisher": "Internal Revenue Service",
          "kind": "draft_form",
          "official": true,
          "quote": "qualified business income deduction from form 8995 or form 8995-a",
          "checked": "2026-10-12"
        }
      ],
      "irc_1401_se_tax": [
        {
          "rule": "se_tax",
          "url": "https://www.law.cornell.edu/uscode/text/26/1401",
          "title": "26 U.S. Code §1401(a)-(b)(1)",
          "publisher": "Legal Information Institute (Cornell) - U.S. Code",
          "kind": "statute",
          "official": true,
          "quote": "a tax equal to 12.4 percent of the amount of the self-employment income for such taxable year",
          "checked": "2026-10-12"
        },
        {
          "rule": "se_tax",
          "url": "https://www.law.cornell.edu/uscode/text/26/1402",
          "title": "26 U.S. Code §1402",
          "publisher": "Legal Information Institute (Cornell) - U.S. Code",
          "kind": "statute",
          "official": true,
          "quote": "the net earnings from self-employment, if such net earnings for the taxable year are less than $400",
          "checked": "2026-10-12"
        },
        {
          "rule": "se_tax",
          "url": "https://www.law.cornell.edu/uscode/text/26/164",
          "title": "26 U.S. Code §164(f)",
          "publisher": "Legal Information Institute (Cornell) - U.S. Code",
          "kind": "statute",
          "official": true,
          "quote": "there shall be allowed as a deduction for the taxable year an amount equal to one-half of the taxes imposed by section 1401 (other than the taxes imposed by section 1401(b)(2)) for such taxable year",
          "checked": "2026-10-12"
        },
        {
          "rule": "se_tax",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sse.pdf",
          "title": "Schedule SE (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "form",
          "official": true,
          "quote": "if line 3 is more than zero, multiply line 3 by 92.35% (0.9235)",
          "checked": "2026-10-12"
        },
        {
          "rule": "se_tax",
          "url": "https://www.irs.gov/pub/irs-dft/f1040sse--dft.pdf",
          "title": "Schedule SE (Form 1040) 2026 DRAFT",
          "publisher": "Internal Revenue Service",
          "kind": "draft_form",
          "official": true,
          "quote": "maximum amount of combined wages and self-employment earnings subject to social security tax or $184,500 the 6.2% portion of the 7.65% railroad retirement (tier 1) tax for 2026",
          "checked": "2026-10-12"
        },
        {
          "rule": "se_tax",
          "url": "https://www.irs.gov/pub/irs-pdf/i1040gi.pdf",
          "title": "Instructions for Form 1040 (2025), Schedule 1 line 15",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "line 15 deductible part of self-employment tax if you were self-employed and owe self-employment tax, fill in schedule se to figure the amount of your deduction",
          "checked": "2026-10-12"
        },
        {
          "rule": "fica_rates",
          "url": "https://www.law.cornell.edu/uscode/text/26/3101",
          "title": "26 U.S. Code § 3101",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "a tax equal to 6.2 percent of the wages",
          "checked": "2026-10-12"
        },
        {
          "rule": "ss_wage_base",
          "url": "https://www.ssa.gov/oact/cola/cbb.html",
          "title": "Contribution and benefit base",
          "publisher": "Social Security Administration, Office of the Chief Actuary",
          "kind": "agency_page",
          "official": true,
          "quote": "For earnings in 2026, this base is $184,500",
          "checked": "2026-10-12"
        }
      ],
      "irc_164f_half_se_tax": [
        {
          "rule": "se_tax",
          "url": "https://www.law.cornell.edu/uscode/text/26/1401",
          "title": "26 U.S. Code §1401(a)-(b)(1)",
          "publisher": "Legal Information Institute (Cornell) - U.S. Code",
          "kind": "statute",
          "official": true,
          "quote": "a tax equal to 12.4 percent of the amount of the self-employment income for such taxable year",
          "checked": "2026-10-12"
        },
        {
          "rule": "se_tax",
          "url": "https://www.law.cornell.edu/uscode/text/26/1402",
          "title": "26 U.S. Code §1402",
          "publisher": "Legal Information Institute (Cornell) - U.S. Code",
          "kind": "statute",
          "official": true,
          "quote": "the net earnings from self-employment, if such net earnings for the taxable year are less than $400",
          "checked": "2026-10-12"
        },
        {
          "rule": "se_tax",
          "url": "https://www.law.cornell.edu/uscode/text/26/164",
          "title": "26 U.S. Code §164(f)",
          "publisher": "Legal Information Institute (Cornell) - U.S. Code",
          "kind": "statute",
          "official": true,
          "quote": "there shall be allowed as a deduction for the taxable year an amount equal to one-half of the taxes imposed by section 1401 (other than the taxes imposed by section 1401(b)(2)) for such taxable year",
          "checked": "2026-10-12"
        },
        {
          "rule": "se_tax",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sse.pdf",
          "title": "Schedule SE (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "form",
          "official": true,
          "quote": "if line 3 is more than zero, multiply line 3 by 92.35% (0.9235)",
          "checked": "2026-10-12"
        },
        {
          "rule": "se_tax",
          "url": "https://www.irs.gov/pub/irs-dft/f1040sse--dft.pdf",
          "title": "Schedule SE (Form 1040) 2026 DRAFT",
          "publisher": "Internal Revenue Service",
          "kind": "draft_form",
          "official": true,
          "quote": "maximum amount of combined wages and self-employment earnings subject to social security tax or $184,500 the 6.2% portion of the 7.65% railroad retirement (tier 1) tax for 2026",
          "checked": "2026-10-12"
        },
        {
          "rule": "se_tax",
          "url": "https://www.irs.gov/pub/irs-pdf/i1040gi.pdf",
          "title": "Instructions for Form 1040 (2025), Schedule 1 line 15",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "line 15 deductible part of self-employment tax if you were self-employed and owe self-employment tax, fill in schedule se to figure the amount of your deduction",
          "checked": "2026-10-12"
        }
      ],
      "irc_404_sep_deduction": [
        {
          "rule": "qbi_8995",
          "url": "https://www.law.cornell.edu/uscode/text/26/199A",
          "title": "26 U.S. Code §199A(a)",
          "publisher": "Legal Information Institute (Cornell) - U.S. Code",
          "kind": "statute",
          "official": true,
          "quote": "an amount equal to 20 percent of the excess (if any) of- (a) the taxable income of the taxpayer for the taxable year, over (b) the net capital gain (as defined in section 1(h)) of the taxpayer for such taxable year",
          "checked": "2026-10-12"
        },
        {
          "rule": "qbi_8995",
          "url": "https://www.irs.gov/pub/irs-pdf/i8995.pdf",
          "title": "Instructions for Form 8995 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "this includes, but isn't limited to, unreimbursed partnership expenses, business interest expense, deductible part of self-employment tax, self-employment health insurance deduction, and contributions to qualified retirement plans",
          "checked": "2026-10-12"
        },
        {
          "rule": "qbi_8995",
          "url": "https://www.irs.gov/pub/irs-pdf/f8995.pdf",
          "title": "Form 8995 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "form",
          "official": true,
          "quote": "use this form if your taxable income, before your qualified business income deduction, is at or below $197,300 ($394,600 if married filing jointly)",
          "checked": "2026-10-12"
        },
        {
          "rule": "qbi_8995",
          "url": "https://www.irs.gov/pub/irs-dft/f8995--dft.pdf",
          "title": "Form 8995 (2026) DRAFT",
          "publisher": "Internal Revenue Service",
          "kind": "draft_form",
          "official": true,
          "quote": "use this form if your taxable income, before your qualified business income deduction, is at or below $201,750 ($201,775 if married filing separately; $403,500 if married filing jointly)",
          "checked": "2026-10-12"
        },
        {
          "rule": "qbi_8995",
          "url": "https://www.irs.gov/pub/irs-dft/f1040--dft.pdf",
          "title": "Form 1040 (2026) DRAFT",
          "publisher": "Internal Revenue Service",
          "kind": "draft_form",
          "official": true,
          "quote": "qualified business income deduction from form 8995 or form 8995-a",
          "checked": "2026-10-12"
        }
      ],
      "irc_162l_se_health_insurance": [
        {
          "rule": "qbi_8995",
          "url": "https://www.law.cornell.edu/uscode/text/26/199A",
          "title": "26 U.S. Code §199A(a)",
          "publisher": "Legal Information Institute (Cornell) - U.S. Code",
          "kind": "statute",
          "official": true,
          "quote": "an amount equal to 20 percent of the excess (if any) of- (a) the taxable income of the taxpayer for the taxable year, over (b) the net capital gain (as defined in section 1(h)) of the taxpayer for such taxable year",
          "checked": "2026-10-12"
        },
        {
          "rule": "qbi_8995",
          "url": "https://www.irs.gov/pub/irs-pdf/i8995.pdf",
          "title": "Instructions for Form 8995 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "this includes, but isn't limited to, unreimbursed partnership expenses, business interest expense, deductible part of self-employment tax, self-employment health insurance deduction, and contributions to qualified retirement plans",
          "checked": "2026-10-12"
        },
        {
          "rule": "qbi_8995",
          "url": "https://www.irs.gov/pub/irs-pdf/f8995.pdf",
          "title": "Form 8995 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "form",
          "official": true,
          "quote": "use this form if your taxable income, before your qualified business income deduction, is at or below $197,300 ($394,600 if married filing jointly)",
          "checked": "2026-10-12"
        },
        {
          "rule": "qbi_8995",
          "url": "https://www.irs.gov/pub/irs-dft/f8995--dft.pdf",
          "title": "Form 8995 (2026) DRAFT",
          "publisher": "Internal Revenue Service",
          "kind": "draft_form",
          "official": true,
          "quote": "use this form if your taxable income, before your qualified business income deduction, is at or below $201,750 ($201,775 if married filing separately; $403,500 if married filing jointly)",
          "checked": "2026-10-12"
        },
        {
          "rule": "qbi_8995",
          "url": "https://www.irs.gov/pub/irs-dft/f1040--dft.pdf",
          "title": "Form 1040 (2026) DRAFT",
          "publisher": "Internal Revenue Service",
          "kind": "draft_form",
          "official": true,
          "quote": "qualified business income deduction from form 8995 or form 8995-a",
          "checked": "2026-10-12"
        }
      ],
      "irc_62a_adjustments": [
        {
          "rule": "se_tax",
          "url": "https://www.law.cornell.edu/uscode/text/26/1401",
          "title": "26 U.S. Code §1401(a)-(b)(1)",
          "publisher": "Legal Information Institute (Cornell) - U.S. Code",
          "kind": "statute",
          "official": true,
          "quote": "a tax equal to 12.4 percent of the amount of the self-employment income for such taxable year",
          "checked": "2026-10-12"
        },
        {
          "rule": "se_tax",
          "url": "https://www.law.cornell.edu/uscode/text/26/1402",
          "title": "26 U.S. Code §1402",
          "publisher": "Legal Information Institute (Cornell) - U.S. Code",
          "kind": "statute",
          "official": true,
          "quote": "the net earnings from self-employment, if such net earnings for the taxable year are less than $400",
          "checked": "2026-10-12"
        },
        {
          "rule": "se_tax",
          "url": "https://www.law.cornell.edu/uscode/text/26/164",
          "title": "26 U.S. Code §164(f)",
          "publisher": "Legal Information Institute (Cornell) - U.S. Code",
          "kind": "statute",
          "official": true,
          "quote": "there shall be allowed as a deduction for the taxable year an amount equal to one-half of the taxes imposed by section 1401 (other than the taxes imposed by section 1401(b)(2)) for such taxable year",
          "checked": "2026-10-12"
        },
        {
          "rule": "se_tax",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sse.pdf",
          "title": "Schedule SE (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "form",
          "official": true,
          "quote": "if line 3 is more than zero, multiply line 3 by 92.35% (0.9235)",
          "checked": "2026-10-12"
        },
        {
          "rule": "se_tax",
          "url": "https://www.irs.gov/pub/irs-dft/f1040sse--dft.pdf",
          "title": "Schedule SE (Form 1040) 2026 DRAFT",
          "publisher": "Internal Revenue Service",
          "kind": "draft_form",
          "official": true,
          "quote": "maximum amount of combined wages and self-employment earnings subject to social security tax or $184,500 the 6.2% portion of the 7.65% railroad retirement (tier 1) tax for 2026",
          "checked": "2026-10-12"
        },
        {
          "rule": "se_tax",
          "url": "https://www.irs.gov/pub/irs-pdf/i1040gi.pdf",
          "title": "Instructions for Form 1040 (2025), Schedule 1 line 15",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "line 15 deductible part of self-employment tax if you were self-employed and owe self-employment tax, fill in schedule se to figure the amount of your deduction",
          "checked": "2026-10-12"
        },
        {
          "rule": "qbi_8995",
          "url": "https://www.law.cornell.edu/uscode/text/26/199A",
          "title": "26 U.S. Code §199A(a)",
          "publisher": "Legal Information Institute (Cornell) - U.S. Code",
          "kind": "statute",
          "official": true,
          "quote": "an amount equal to 20 percent of the excess (if any) of- (a) the taxable income of the taxpayer for the taxable year, over (b) the net capital gain (as defined in section 1(h)) of the taxpayer for such taxable year",
          "checked": "2026-10-12"
        },
        {
          "rule": "qbi_8995",
          "url": "https://www.irs.gov/pub/irs-pdf/i8995.pdf",
          "title": "Instructions for Form 8995 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "this includes, but isn't limited to, unreimbursed partnership expenses, business interest expense, deductible part of self-employment tax, self-employment health insurance deduction, and contributions to qualified retirement plans",
          "checked": "2026-10-12"
        },
        {
          "rule": "qbi_8995",
          "url": "https://www.irs.gov/pub/irs-pdf/f8995.pdf",
          "title": "Form 8995 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "form",
          "official": true,
          "quote": "use this form if your taxable income, before your qualified business income deduction, is at or below $197,300 ($394,600 if married filing jointly)",
          "checked": "2026-10-12"
        },
        {
          "rule": "qbi_8995",
          "url": "https://www.irs.gov/pub/irs-dft/f8995--dft.pdf",
          "title": "Form 8995 (2026) DRAFT",
          "publisher": "Internal Revenue Service",
          "kind": "draft_form",
          "official": true,
          "quote": "use this form if your taxable income, before your qualified business income deduction, is at or below $201,750 ($201,775 if married filing separately; $403,500 if married filing jointly)",
          "checked": "2026-10-12"
        },
        {
          "rule": "qbi_8995",
          "url": "https://www.irs.gov/pub/irs-dft/f1040--dft.pdf",
          "title": "Form 1040 (2026) DRAFT",
          "publisher": "Internal Revenue Service",
          "kind": "draft_form",
          "official": true,
          "quote": "qualified business income deduction from form 8995 or form 8995-a",
          "checked": "2026-10-12"
        }
      ],
      "irc_3101b2_addl_medicare": [
        {
          "rule": "addl_medicare_8959",
          "url": "https://www.law.cornell.edu/uscode/text/26/1401",
          "title": "26 U.S. Code §1401",
          "publisher": "Legal Information Institute (Cornell) - U.S. Code",
          "kind": "statute",
          "official": true,
          "quote": "a tax equal to 0.9 percent of the self-employment income for such taxable year which is in excess of- (i) in the case of a joint return, $250,000",
          "checked": "2026-10-12"
        },
        {
          "rule": "addl_medicare_8959",
          "url": "https://www.irs.gov/pub/irs-pdf/f8959.pdf",
          "title": "Form 8959 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "form",
          "official": true,
          "quote": "also include this amount on schedule 2 (form 1040), line 11",
          "checked": "2026-10-12"
        },
        {
          "rule": "addl_medicare_8959",
          "url": "https://www.irs.gov/pub/irs-pdf/i8959.pdf",
          "title": "Instructions for Form 8959 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "medicare wages and self-employment income are combined to determine if your income exceeds the threshold. a self-employment loss shouldn't be considered for purposes of this tax",
          "checked": "2026-10-12"
        },
        {
          "rule": "addl_medicare_8959",
          "url": "https://www.irs.gov/pub/irs-dft/i8959--dft.pdf",
          "title": "Instructions for Form 8959 (2026) DRAFT",
          "publisher": "Internal Revenue Service",
          "kind": "draft_instructions",
          "official": true,
          "quote": "filing status threshold amount married filing jointly $250,000 married filing separately $125,000 single $200,000 head of household $200,000 qualifying surviving spouse $200,000",
          "checked": "2026-10-12"
        },
        {
          "rule": "addl_medicare_8959",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s2.pdf",
          "title": "Schedule 2 (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "form",
          "official": true,
          "quote": "11 additional medicare tax. attach form 8959",
          "checked": "2026-10-12"
        },
        {
          "rule": "fica_rates",
          "url": "https://www.law.cornell.edu/uscode/text/26/3101",
          "title": "26 U.S. Code § 3101",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "a tax equal to 6.2 percent of the wages",
          "checked": "2026-10-12"
        }
      ],
      "irc_31b_excess_ss": [
        {
          "rule": "excess_ss_credit",
          "url": "https://www.law.cornell.edu/uscode/text/26/6413",
          "title": "26 U.S. Code §6413(c)",
          "publisher": "Legal Information Institute (Cornell) - U.S. Code",
          "kind": "statute",
          "official": true,
          "quote": "if by reason of an employee receiving wages from more than one employer during a calendar year the wages received by him during such year exceed the contribution and benefit base",
          "checked": "2026-10-12"
        },
        {
          "rule": "excess_ss_credit",
          "url": "https://www.law.cornell.edu/uscode/text/26/31",
          "title": "26 U.S. Code §31(b)",
          "publisher": "Legal Information Institute (Cornell) - U.S. Code",
          "kind": "statute",
          "official": true,
          "quote": "the amount allowed as a credit under such regulations shall, for purposes of this subtitle, be considered an amount withheld at source as tax under section 3402",
          "checked": "2026-10-12"
        },
        {
          "rule": "excess_ss_credit",
          "url": "https://www.irs.gov/pub/irs-pdf/i1040gi.pdf",
          "title": "Instructions for Form 1040 (2025), Schedule 3 line 11",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "line 11 excess social security and tier 1 rrta tax withheld if you, or your spouse if filing a joint return, had more than one employer for 2025 and total wages of more than $176,100",
          "checked": "2026-10-12"
        },
        {
          "rule": "excess_ss_credit",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s3.pdf",
          "title": "Schedule 3 (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "form",
          "official": true,
          "quote": "excess social security and tier 1 rrta tax withheld",
          "checked": "2026-10-12"
        },
        {
          "rule": "ss_wage_base",
          "url": "https://www.ssa.gov/oact/cola/cbb.html",
          "title": "Contribution and benefit base",
          "publisher": "Social Security Administration, Office of the Chief Actuary",
          "kind": "agency_page",
          "official": true,
          "quote": "For earnings in 2026, this base is $184,500",
          "checked": "2026-10-12"
        }
      ],
      "irc_469_passive_loss": [
        {
          "rule": "passive_loss_469",
          "url": "https://www.law.cornell.edu/uscode/text/26/469",
          "title": "26 U.S. Code § 469",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "Except as provided in paragraph (7), the term \"passive activity\" includes any rental activity.",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_8582",
          "url": "https://www.irs.gov/pub/irs-pdf/f8582.pdf",
          "title": "Form 8582 (2025), Passive Activity Loss Limitations",
          "publisher": "Internal Revenue Service",
          "kind": "form",
          "official": true,
          "quote": "Prior years' unallowed losses (enter the amount from Part IV, column (c))",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_8582",
          "url": "https://www.irs.gov/pub/irs-pdf/i8582.pdf",
          "title": "Instructions for Form 8582 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Married persons filing separate returns who lived apart from their spouses at all times during the year must enter $75,000 on line 5 instead of $150,000.",
          "checked": "2026-10-12"
        }
      ],
      "irc_469_sched_e_rental": [
        {
          "rule": "sched_e_rental",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040se.pdf",
          "title": "Schedule E (Form 1040) 2025, Supplemental Income and Loss",
          "publisher": "Internal Revenue Service",
          "kind": "form",
          "official": true,
          "quote": "Subtract line 20 from line 3 (rents) and/or 4 (royalties).",
          "checked": "2026-10-12"
        },
        {
          "rule": "sched_e_rental",
          "url": "https://www.irs.gov/pub/irs-pdf/i1040se.pdf",
          "title": "Instructions for Schedule E (Form 1040) (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "You may need to complete Form 8582 to figure the amount of loss, if any, to enter on line 22.",
          "checked": "2026-10-12"
        },
        {
          "rule": "sched_e_rental",
          "url": "https://www.irs.gov/pub/irs-pdf/f8960.pdf",
          "title": "Form 8960 (2025), Net Investment Income Tax",
          "publisher": "Internal Revenue Service",
          "kind": "form",
          "official": true,
          "quote": "Rental real estate, royalties, partnerships, S corporations, trusts, trades or businesses, etc. (see instructions)",
          "checked": "2026-10-12"
        },
        {
          "rule": "sched_e_rental",
          "url": "https://www.irs.gov/pub/irs-pdf/i8960.pdf",
          "title": "Instructions for Form 8960 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Line 4a of Form 8960 includes total income reported on Schedules C, E, and F (Form 1040) that is potentially subject to NIIT.",
          "checked": "2026-10-12"
        },
        {
          "rule": "sched_e_rental",
          "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": "gross income from interest, dividends, annuities, royalties, and rents",
          "checked": "2026-10-12"
        },
        {
          "rule": "sched_e_rental",
          "url": "https://www.law.cornell.edu/uscode/text/26/1402",
          "title": "26 U.S. Code § 1402",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "there shall be excluded rentals from real estate and from personal property leased with the real estate",
          "checked": "2026-10-12"
        }
      ],
      "irc_1411c1_rents": [
        {
          "rule": "sched_e_rental",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040se.pdf",
          "title": "Schedule E (Form 1040) 2025, Supplemental Income and Loss",
          "publisher": "Internal Revenue Service",
          "kind": "form",
          "official": true,
          "quote": "Subtract line 20 from line 3 (rents) and/or 4 (royalties).",
          "checked": "2026-10-12"
        },
        {
          "rule": "sched_e_rental",
          "url": "https://www.irs.gov/pub/irs-pdf/i1040se.pdf",
          "title": "Instructions for Schedule E (Form 1040) (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "You may need to complete Form 8582 to figure the amount of loss, if any, to enter on line 22.",
          "checked": "2026-10-12"
        },
        {
          "rule": "sched_e_rental",
          "url": "https://www.irs.gov/pub/irs-pdf/f8960.pdf",
          "title": "Form 8960 (2025), Net Investment Income Tax",
          "publisher": "Internal Revenue Service",
          "kind": "form",
          "official": true,
          "quote": "Rental real estate, royalties, partnerships, S corporations, trusts, trades or businesses, etc. (see instructions)",
          "checked": "2026-10-12"
        },
        {
          "rule": "sched_e_rental",
          "url": "https://www.irs.gov/pub/irs-pdf/i8960.pdf",
          "title": "Instructions for Form 8960 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Line 4a of Form 8960 includes total income reported on Schedules C, E, and F (Form 1040) that is potentially subject to NIIT.",
          "checked": "2026-10-12"
        },
        {
          "rule": "sched_e_rental",
          "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": "gross income from interest, dividends, annuities, royalties, and rents",
          "checked": "2026-10-12"
        },
        {
          "rule": "sched_e_rental",
          "url": "https://www.law.cornell.edu/uscode/text/26/1402",
          "title": "26 U.S. Code § 1402",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "there shall be excluded rentals from real estate and from personal property leased with the real estate",
          "checked": "2026-10-12"
        }
      ]
    },
    "unsourced": [],
    "notModeled": [
      "Wages and self-employment beyond the W-2 and Schedule C amounts the API takes: farm income and the optional methods of Schedule SE, church employee income, railroad retirement (RRTA) compensation, unreported tips (Form 4137) and uncollected FICA (Form 8919), statutory employees; the QBI deduction's REIT dividends, publicly traded partnership income, qualified business loss carryforwards in and the agricultural cooperative (patron) reduction; every business is taken as one the filer materially participates in",
      "Form 4952 investment-interest elections (the Schedule D Tax Worksheet lines 3 to 5 and 8, and the Qualified Dividends and Capital Gain Tax Worksheet's line 3); qualified dividends are taken to meet the holding-period test (more than 60 days in the 121-day period around the ex-dividend date, IRS Pub 550)",
      "Credits other than the foreign tax credit, the credit for the elderly or disabled, the saver's credit, the child tax credit and credit for other dependents and the earned income credit: child and dependent care, education, energy and vehicle credits, the adoption credit, the general business credit, the prior-year minimum tax credit (Form 8801); the dependency, relationship, residency, identification-number and student tests of the credits are the caller's assertion; the EIC of a filer with foreign earned income, the Schedule 8812 Puerto Rico rules and nontaxable combat pay",
      "Foreign tax credit and AMT limits: foreign income other than passive fund income (the general, section 901(j), treaty and lump-sum categories, foreign 25%/28% gains, Form 2555), interest expense apportionment (Form 1116 lines 4a-4b), foreign tax reductions and the high-tax kickout (lines 12-13), the carryback and reading back a carryover out, the AMT refiguring of capital gains and of Form 4952 (lines 2c and Part III) and the Form 6251 adjustments beyond private-activity-bond interest, incentive stock options and the caller's disposition and other adjustments",
      "Adjustments to income (Schedule 1 Part II) other than the deductible part of self-employment tax, the self-employed retirement plan deduction and the self-employed health insurance deduction (lines 15-17); the Schedule 1-A car-loan interest deduction; the tips and overtime deductions' valid-SSN and qualifying-occupation conditions are the caller's assertion",
      "Private-foundation gift limits (and their carryover classes), the 0.5% floor on carryovers into 2026 and later as the IRS may read it (the engine applies it to the total, carryovers included), non-cash gifts other than long-term capital-gain property (ordinary-income property and the §170(e) reduction), and the §163(h)(3) mortgage-debt limit (mortgage interest is taken as a deductible amount); casualty and theft losses (Schedule A line 15, Form 4684); other itemized deductions (line 16) are taken as already limited (gambling losses up to winnings)",
      "The calculation of substantially equal periodic payments (the installment is an input), the other §72(t)(2) exceptions (first home, medical, birth or adoption, emergency, domestic abuse, terminal illness), the further Form 5329 exceptions (a qualified domestic relations order, health insurance while unemployed, higher education, an IRS levy, reservists, ESOP dividends, federal phased retirement, §414(w) and corrective distributions), the 25-years-of-service alternative to separation at 50, the 25% rate on a SIMPLE IRA distribution in its first 2 years (the engine uses 10%), and first-home or death Roth distributions",
      "The §4974(d) reasonable-cause waiver of the missed-RMD excise and the still-working exception for an employer plan; one request carries one excise rate (a shortfall partly corrected and partly not cannot be sent at once)",
      "Form 2210's penalty waivers and the farmer and fisherman rules, Part II box E (a joint return in only one of the two years), Schedule AI for estates and trusts, and Schedule AI's period amounts of the items a request cannot split by period (Schedule A amounts, the AMT preference items, the credits' inputs and the rest accrue evenly through the year); the Schedule AI NIIT and Additional Medicare Tax are figured on the annualized amounts (the instructions give no other rule)",
      "A qualifying surviving spouse's eligibility (the year of death, the dependent child) is the caller's assertion; the split-interest QCD is an engine function, not a request field",
      "A spouse's death on a single return: the capital-loss carryover out is the joint return's; the decedent's share does not pass to the survivor (IRS Pub 550), so the caller enters the survivor's share as next year's carryover (the Monte Carlo planner splits it: spouseCapitalLossShare)",
      "The balance due: withholding and estimated payments (read only by Form 2210), refundable credits (the earned income credit, the additional child tax credit, the refundable American opportunity credit, and the other Schedule 3 Part II items; excess social security withheld, Schedule 3 line 11, is reported but not netted), the refund and the amount owed (Form 1040 lines 25 to 37). The engine computes the total tax (line 24) and, on request, the Form 2210 penalty (line 38)",
      "Schedule 2 taxes other than the §72(t) additional tax (and, federal engine 2.3, the §72(q) one and Form 5329's 6% and 100% taxes), the §4974 missed-RMD excise and the net investment income tax: household employment taxes, the HSA, Archer MSA and other account additional taxes, credit recaptures, the deferred-compensation (§409A, §457A) and installment-sale interest taxes, and the rest of Schedule 2",
      "Form 5329 Part II (the additional tax on Coverdell ESA, QTP and ABLE account distributions), and around Parts III-VIII (federal engine 2.3): the deemed contribution of a prior excess absorbed by this year's unused limit (the IRA Deduction Worksheet, Form 8889 line 13: the engine has no traditional IRA or HSA deduction), Form 8889 itself (the HSA deduction, the 20% on distributions not used for medical expenses), the contributors' Coverdell MAGI limits, the Archer MSA limit and the ABLE-to-work amount (the caller's limits), a spouse's Coverdell ESA, Archer MSA, ABLE or Trump account, the 2025 Trump account excess (0 for 2026) and the excess-contribution limits of a projected year (refused)",
      "Royalty income, Schedule E Parts IV-V (REMICs, farm rental), Form 4797 gains, farm income and personal-property rental: no field carries them into the net investment income tax (otherOrdinaryIncome and pension are never net investment income; a nonqualified annuity has its own field; rental real estate has rentalNetIncome, federal engine 2.1; partnerships, S corporations, estates and trusts the K-1 fields, federal engine 2.3)",
      "Other Schedule 1 income items with their own rules: the net operating loss deduction, hobby income, §951/§951A inclusions, the §461(l) excess business loss adjustment and digital assets received as ordinary income",
      "The foreign earned income and housing exclusions (Form 2555) and the possession exclusions: MAGI is AGI throughout (the senior deduction, the NIIT, the SALT cap), and there is no Foreign Earned Income Tax Worksheet",
      "A filer or spouse who can be claimed as someone's dependent (the limited standard deduction), a dual-status alien, the Social Security lump-sum election (Pub 915 worksheets 2 to 4), the Form 8815 savings-bond interest exclusion and the other Pub 915 line 5 exclusions, repayments of benefits, a child's income on the parent's return (Form 8814), lump-sum distribution averaging (Form 4972), the retired public safety officer insurance exclusion and a pension's exclusion ratio for after-tax contributions (the pension field is the taxable amount)",
      "The senior deduction's valid-SSN condition is assumed met",
      "Form 8606 line 4 (contributions made after the year end) and qualified disaster distributions and repayments (lines 15b, 15c, 25b); the carry-forward basis omits them",
      "Planner IRMAA: the MAGI add-backs other than tax-exempt interest (the savings-bond interest exclusion, foreign earned income, possession income), the three-year-old return when the two-year-old one is not available, and a new determination after a life-changing event (Form SSA-44): the planner always uses the MAGI of two years earlier",
      "Planner RMDs per owner and per account: employer plans are not figured separately from IRAs, and a spouse's own IRA is distributed on the spouse's age, start age and divisor only when the plan gives the spouse's share of the traditional balance (traditionalBalanceSpouse); otherwise the planner takes one RMD on the household's combined traditional balance at the primary owner's age",
      "On Form 8960 Part II: foreign income tax and state or local property taxes attributable to net investment income (line 9b), miscellaneous investment expenses (line 9c), additional modifications (line 10) and the Form 4952 limit (investmentInterest is the deductible amount)",
      "§72(q) beyond the 10% and its exceptions (federal engine 2.3): the recapture with interest of a series of substantially equal payments modified before 59½ or within 5 years (§72(q)(3)), the 5% rate on a deferred annuity under a pre-March 1, 1986 election, and a modified endowment contract's additional tax (§72(v)); the annuity's exclusion ratio (nonqualifiedAnnuity is the taxable part)",
      "Substantially equal periodic payments from an employer plan, which §72(t)(3)(B) excepts only after the employee separates from service: seppDistribution is the IRA part, and the API refuses a seppDistribution that overlaps employerPlanDistribution",
      "Rental real estate beyond Schedule E Part I as one net amount, and Schedule E Parts II-III beyond one net amount per class (federal engine 2.3): royalties, REMICs (Part IV), farm rental (Form 4835), the release of a suspended loss on a disposition (section 469(g)) or at death, the commercial revitalization deduction, the per-activity allocation of the unallowed loss within a class (Form 8582 worksheets: each class is one activity), depreciation (an input inside the net amount) and its recapture, the at-risk rules (Form 6198) and the partner and shareholder basis limits (sections 704(d), 1366(d); Forms 7203/7217: the K-1 amounts are entered after them), the excess business loss limitation of section 461(l) (refused above its threshold), publicly traded partnerships, self-charged interest, the Form 1041 K-1 box 14 code H adjustment of Form 8960 line 7, a net operating loss, the rental real estate safe harbor of the QBI deduction (Rev. Proc. 2019-38), the AMT refiguring of passive losses, and the real estate professional's net investment income safe harbor (Treas. Reg. section 1.1411-4(g)(7)); Form 1116 line 3e takes the positive rental net income as gross income",
      "Inherited accounts beyond one account and one beneficiary: several beneficiaries of one account (the oldest's life expectancy, separate accounts) and trusts as beneficiaries (see-through trusts, applicable multi-beneficiary trusts) are the caller's to reduce to one beneficiary type; a successor beneficiary (the beneficiary of a beneficiary who died) and the 10-year limit after an eligible designated beneficiary's death; the surviving spouse's election to be treated as the decedent (SECURE 2.0 section 327), the spouse who dies before distributions begin, and the deemed election to treat the IRA as one's own; the decedent's basis (its own Form 8606) and a nonqualified distribution from an inherited Roth IRA; the 10-year election's deadline; the plan's own terms (a plan may require the 5-year or 10-year rule)",
      "Form 8962 beyond Parts I-III for one tax family: the allocation of a policy shared with another tax family (Part IV), the alternative calculation for the year of marriage (Part V), a qualified small employer health reimbursement arrangement, a dependent's own Form 8962, the self-employed health insurance deduction together with the credit (refused), the special enrollment period and eligibility facts (other minimum essential coverage, affordable employer coverage, lawful presence; the caller's assertion), and a premium tax credit in a projected year (refused: the guidelines and percentages are not published)"
    ]
  }
}

Two children: the child tax credit and the earned income credit

A joint return with $60,000 of wages and two children: the child tax credit takes the $2,840 income tax to zero and $1,560 comes back as the additional child tax credit; the earned income credit (the EIC Table) is a refundable payment on line 27a, outside totalTax.

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

{
  "filingStatus": "mfj",
  "age": 35,
  "spouseAge": 33,
  "wages": 60000,
  "childTaxCreditChildren": 2,
  "eitcQualifyingChildren": 2
}

Returns result.totalTax $0: AGI $60,000, taxable income $27,800, income tax $2,843. Engine version 2.3.2.

Line	Form	Label	Amount
`1040.2a`	Form 1040	Tax-exempt interest	$0
`1040.4b`	Form 1040	IRA distributions, taxable amount	$0
`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)	$0
`1040sd.15`	Schedule D	Net long-term capital gain or (loss)	$0
`1040sd.16`	Schedule D	Lines 7 and 15 combined	$0
`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	$60,000
`1040.11a`	Form 1040	Adjusted gross income	$60,000
`1040.12e`	Form 1040	Standard deduction	$32,200
`1040s1a.37`	Schedule 1-A	Enhanced deduction for seniors	$0
`1040.13b`	Form 1040	Additional deductions from Schedule 1-A, line 38 (the senior deduction, tips and overtime)	$0
`1040.14`	Form 1040	Total deductions (lines 12e, 13a and 13b)	$32,200
`1040.15`	Form 1040	Taxable income	$27,800
`1040.16`	Form 1040	Tax	$2,843
`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	$0
`1040.1a`	Form 1040	Total amount from Form(s) W-2, box 1	$60,000
`1040.1z`	Form 1040	Add lines 1a through 1h	$60,000
`1040s1.3`	Schedule 1	Business income or (loss)	$0
`1040sse.12`	Schedule SE	Self-employment tax (the filer)	$0
`1040sse.12.spouse`	Schedule SE	Self-employment tax (the spouse's Schedule SE)	$0
`1040s2.4`	Schedule 2	Self-employment tax	$0
`1040s1.15`	Schedule 1	Deductible part of self-employment tax	$0
`1040s1.16`	Schedule 1	Self-employed SEP, SIMPLE, and qualified plans	$0
`1040s1.17`	Schedule 1	Self-employed health insurance deduction	$0
`1040.10`	Form 1040	Adjustments to income from Schedule 1, line 26	$0
`8959.7`	Form 8959	Additional Medicare Tax on Medicare wages	$0
`8959.13`	Form 8959	Additional Medicare Tax on self-employment income	$0
`1040s2.11`	Schedule 2	Additional Medicare Tax	$0
`8959.24`	Form 8959	Total Additional Medicare Tax withholding (to Form 1040 line 25c)	$0
`1040s3.11`	Schedule 3	Excess social security and tier 1 RRTA tax withheld	$0
`1040.18`	Form 1040	Add lines 16 and 17	$2,843
`1040s8.12`	Schedule 8812	Subtract line 11 from line 8	$4,400
`1040.19`	Form 1040	Child tax credit or credit for other dependents from Schedule 8812	$2,843
`1040.28`	Form 1040	Additional child tax credit from Schedule 8812	$1,557
`1040.27a`	Form 1040	Earned income credit (EIC)	$1,237
`1040.21`	Form 1040	Add lines 19 and 20	$2,843
`1040.22`	Form 1040	Subtract line 21 from line 18. If zero or less, enter -0-	$0

The complete response

{
  "engineVersion": "2.3.2",
  "taxYear": 2026,
  "filingStatus": "mfj",
  "inputs": {
    "filingStatus": "mfj",
    "age": 35,
    "spouseAge": 33,
    "wages": 60000,
    "childTaxCreditChildren": 2,
    "eitcQualifyingChildren": 2
  },
  "result": {
    "shortTermGain": 0,
    "longTermGain": 0,
    "socialSecurityTaxable": 0,
    "grossOrdinaryIncome": 60000,
    "agi": 60000,
    "magiIrmaa": 60000,
    "standardDeduction": 32200,
    "seniorDeduction": 0,
    "taxableOrdinaryIncome": 27800,
    "unusedDeduction": 0,
    "taxableLongTermGain": 0,
    "ordinaryTax": 2843,
    "capitalGainsTax": 0,
    "niit": 0,
    "capitalGainsTaxExcludingNiit": 0,
    "incomeTax": 2843,
    "incomeTaxExcludingNiit": 2843,
    "earlyWithdrawalTax": 0,
    "totalTax": 0
  },
  "schedules": {
    "scheduleA": {
      "itemizes": false,
      "deduction": 32200,
      "standardDeduction": 32200,
      "blindAddition": 0,
      "itemizedBeforeSection68": 0,
      "section68Reduction": 0,
      "itemized": 0,
      "medicalDeducted": 0,
      "saltPaid": 0,
      "saltCap": 40400,
      "saltDeducted": 0,
      "interestDeducted": 0,
      "charityFloor": 300,
      "charityDeducted": 0,
      "nonitemizerCharity": 0
    },
    "form8606": {
      "basisRatio": 0,
      "nontaxableConversion": 0,
      "nontaxableTotal": 0,
      "basisRemaining": 0,
      "rothQualified": false,
      "rothTaxableEarnings": 0,
      "rothConversionsWithinFiveYears": 0,
      "rothContributionsRemaining": 0
    },
    "form5329": {
      "earlyDistributions": 0,
      "exceptions": 0,
      "missedRmdExcise": 0
    },
    "work": {
      "wages": 60000,
      "businessIncome": 0,
      "selfEmploymentTax": 0,
      "selfEmploymentTaxFiler": 0,
      "selfEmploymentTaxSpouse": 0,
      "netEarningsFiler": 0,
      "netEarningsSpouse": 0,
      "selfEmploymentTaxDeduction": 0,
      "sepDeduction": 0,
      "selfEmployedHealthInsurance": 0,
      "adjustments": 0,
      "additionalMedicareTaxWages": 0,
      "additionalMedicareTaxSelfEmployment": 0,
      "additionalMedicareTax": 0,
      "additionalMedicareTaxWithheld": 0,
      "excessSocialSecurityWithheld": 0,
      "tipsDeduction": 0,
      "overtimeDeduction": 0
    },
    "credits": {
      "taxBeforeCredits": 2843,
      "foreignTaxCredit": 0,
      "elderlyOrDisabledCredit": 0,
      "elderlyOrDisabledCreditBeforeLimit": 0,
      "saversCredit": 0,
      "saversCreditRate": 0,
      "saversCreditBeforeLimit": 0,
      "childTaxCreditBeforeLimit": 4400,
      "childTaxCredit": 2843,
      "additionalChildTaxCredit": 1557,
      "earnedIncome": 60000,
      "eitcInvestmentIncome": 0,
      "earnedIncomeCredit": 1237,
      "nonrefundableCredits": 2843,
      "taxAfterNonrefundableCredits": 0,
      "refundableCredits": 2794,
      "totalTaxLessRefundableCredits": -2794
    }
  },
  "formYear": 2025,
  "lines": [
    {
      "line": "1040.2a",
      "form": "Form 1040",
      "lineNumber": "2a",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "4b",
      "label": "IRA distributions, taxable amount",
      "rule": "irc_408d_ira_distribution",
      "value": 0,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_408d_ira_distribution"
    },
    {
      "line": "1040.5b",
      "form": "Form 1040",
      "lineNumber": "5b",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "9",
      "label": "Total income",
      "rule": "irc_61_total_income",
      "value": 60000,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_61_total_income"
    },
    {
      "line": "1040.11a",
      "form": "Form 1040",
      "lineNumber": "11a",
      "lineNumberDraft2026": "11a",
      "label": "Adjusted gross income",
      "rule": "irc_62_agi_no_adjustments",
      "value": 60000,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_62_agi_no_adjustments"
    },
    {
      "line": "1040.12e",
      "form": "Form 1040",
      "lineNumber": "12e",
      "lineNumberDraft2026": "12e",
      "label": "Standard deduction",
      "rule": "irc_63c_63f_standard_deduction",
      "value": 32200,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_63c_63f_standard_deduction"
    },
    {
      "line": "1040s1a.37",
      "form": "Schedule 1-A",
      "lineNumber": "37",
      "lineNumberDraft2026": "43",
      "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",
      "lineNumberDraft2026": "13a",
      "label": "Additional deductions from Schedule 1-A, line 38 (the senior deduction, tips and overtime)",
      "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",
      "lineNumberDraft2026": "14",
      "label": "Total deductions (lines 12e, 13a and 13b)",
      "rule": "irc_63_total_deductions",
      "value": 32200,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_63_total_deductions"
    },
    {
      "line": "1040.15",
      "form": "Form 1040",
      "lineNumber": "15",
      "lineNumberDraft2026": "15",
      "label": "Taxable income",
      "rule": "irc_63_taxable_income",
      "value": 27800,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_63_taxable_income"
    },
    {
      "line": "1040.16",
      "form": "Form 1040",
      "lineNumber": "16",
      "lineNumberDraft2026": "16",
      "label": "Tax",
      "rule": "irc_3_tax_table",
      "value": 2843,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_3_tax_table"
    },
    {
      "line": "1040s2.8",
      "form": "Schedule 2",
      "lineNumber": "8",
      "lineNumberDraft2026": "5 (§72(t), §72(q), Form 5329 Part XI); 18 (the §4974 and §4973 excises)",
      "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",
      "lineNumberDraft2026": "6",
      "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",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "24a",
      "label": "Total tax",
      "rule": "total_tax",
      "value": 0,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#total_tax"
    },
    {
      "line": "1040.1a",
      "form": "Form 1040",
      "lineNumber": "1a",
      "lineNumberDraft2026": "1a",
      "label": "Total amount from Form(s) W-2, box 1",
      "rule": "irc_61a1_wages",
      "value": 60000,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_61a1_wages"
    },
    {
      "line": "1040.1z",
      "form": "Form 1040",
      "lineNumber": "1z",
      "lineNumberDraft2026": "1z",
      "label": "Add lines 1a through 1h",
      "rule": "irc_61a1_wages",
      "value": 60000,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_61a1_wages"
    },
    {
      "line": "1040s1.3",
      "form": "Schedule 1",
      "lineNumber": "3",
      "lineNumberDraft2026": "3",
      "label": "Business income or (loss)",
      "rule": "irc_61a2_business_income",
      "value": 0,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_61a2_business_income"
    },
    {
      "line": "1040sse.12",
      "form": "Schedule SE",
      "lineNumber": "12",
      "lineNumberDraft2026": "12",
      "label": "Self-employment tax (the filer)",
      "rule": "irc_1401_se_tax",
      "value": 0,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_1401_se_tax"
    },
    {
      "line": "1040sse.12.spouse",
      "form": "Schedule SE",
      "lineNumber": "12 (spouse)",
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      "rule": "irc_1401_se_tax",
      "value": 0,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_1401_se_tax"
    },
    {
      "line": "1040s2.4",
      "form": "Schedule 2",
      "lineNumber": "4",
      "lineNumberDraft2026": "4",
      "label": "Self-employment tax",
      "rule": "irc_1401_se_tax",
      "value": 0,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_1401_se_tax"
    },
    {
      "line": "1040s1.15",
      "form": "Schedule 1",
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      "lineNumberDraft2026": "15",
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      "rule": "irc_164f_half_se_tax",
      "value": 0,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_164f_half_se_tax"
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    {
      "line": "1040s1.16",
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      "lineNumberDraft2026": "16",
      "label": "Self-employed SEP, SIMPLE, and qualified plans",
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      "value": 0,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_404_sep_deduction"
    },
    {
      "line": "1040s1.17",
      "form": "Schedule 1",
      "lineNumber": "17",
      "lineNumberDraft2026": "17",
      "label": "Self-employed health insurance deduction",
      "rule": "irc_162l_se_health_insurance",
      "value": 0,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_162l_se_health_insurance"
    },
    {
      "line": "1040.10",
      "form": "Form 1040",
      "lineNumber": "10",
      "lineNumberDraft2026": "10",
      "label": "Adjustments to income from Schedule 1, line 26",
      "rule": "irc_62a_adjustments",
      "value": 0,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_62a_adjustments"
    },
    {
      "line": "8959.7",
      "form": "Form 8959",
      "lineNumber": "7",
      "lineNumberDraft2026": "7 (to Schedule 2 line 17b)",
      "label": "Additional Medicare Tax on Medicare wages",
      "rule": "irc_3101b2_addl_medicare",
      "value": 0,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_3101b2_addl_medicare"
    },
    {
      "line": "8959.13",
      "form": "Form 8959",
      "lineNumber": "13",
      "lineNumberDraft2026": "18 (to Schedule 2 line 11)",
      "label": "Additional Medicare Tax on self-employment income",
      "rule": "irc_3101b2_addl_medicare",
      "value": 0,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_3101b2_addl_medicare"
    },
    {
      "line": "1040s2.11",
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      "lineNumber": "11",
      "lineNumberDraft2026": "11 (SE part) + 17b (wages part)",
      "label": "Additional Medicare Tax",
      "rule": "irc_3101b2_addl_medicare",
      "value": 0,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_3101b2_addl_medicare"
    },
    {
      "line": "8959.24",
      "form": "Form 8959",
      "lineNumber": "24",
      "lineNumberDraft2026": "24",
      "label": "Total Additional Medicare Tax withholding (to Form 1040 line 25c)",
      "rule": "irc_3101b2_addl_medicare",
      "value": 0,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_3101b2_addl_medicare"
    },
    {
      "line": "1040s3.11",
      "form": "Schedule 3",
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      "label": "Excess social security and tier 1 RRTA tax withheld",
      "rule": "irc_31b_excess_ss",
      "value": 0,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_31b_excess_ss"
    },
    {
      "line": "1040.18",
      "form": "Form 1040",
      "lineNumber": "18",
      "lineNumberDraft2026": "18",
      "label": "Add lines 16 and 17",
      "rule": "credit_order_1040",
      "value": 2843,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#credit_order_1040"
    },
    {
      "line": "1040s8.12",
      "form": "Schedule 8812",
      "lineNumber": "12",
      "lineNumberDraft2026": "12",
      "label": "Subtract line 11 from line 8",
      "rule": "irc_24_child_tax_credit",
      "value": 4400,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_24_child_tax_credit"
    },
    {
      "line": "1040.19",
      "form": "Form 1040",
      "lineNumber": "19",
      "lineNumberDraft2026": "19",
      "label": "Child tax credit or credit for other dependents from Schedule 8812",
      "rule": "irc_24_child_tax_credit",
      "value": 2843,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_24_child_tax_credit"
    },
    {
      "line": "1040.28",
      "form": "Form 1040",
      "lineNumber": "28",
      "lineNumberDraft2026": "28",
      "label": "Additional child tax credit from Schedule 8812",
      "rule": "irc_24_child_tax_credit",
      "value": 1557,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_24_child_tax_credit"
    },
    {
      "line": "1040.27a",
      "form": "Form 1040",
      "lineNumber": "27a",
      "lineNumberDraft2026": "27a",
      "label": "Earned income credit (EIC)",
      "rule": "irc_32_eitc",
      "value": 1237,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_32_eitc"
    },
    {
      "line": "1040.21",
      "form": "Form 1040",
      "lineNumber": "21",
      "lineNumberDraft2026": "21",
      "label": "Add lines 19 and 20",
      "rule": "credit_order_1040",
      "value": 2843,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#credit_order_1040"
    },
    {
      "line": "1040.22",
      "form": "Form 1040",
      "lineNumber": "22",
      "lineNumberDraft2026": "22",
      "label": "Subtract line 21 from line 18. If zero or less, enter -0-",
      "rule": "credit_order_1040",
      "value": 0,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#credit_order_1040"
    }
  ],
  "rules": {
    "docs": "https://quantcalc.app/docs/federal-tax/",
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      "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",
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        },
        {
          "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",
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          "quote": "the amount of interest received or accrued by the taxpayer during the taxable year which is exempt from tax",
          "checked": "2026-10-12"
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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": "2026-10-12"
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        {
          "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": "2026-10-12"
        },
        {
          "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",
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        {
          "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_408d_ira_distribution": [
        {
          "rule": "ira_408d",
          "url": "https://www.law.cornell.edu/uscode/text/26/408",
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          "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": "2026-10-12"
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        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
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          "publisher": "Internal Revenue Service",
          "kind": "instructions",
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          "quote": "Tax-exempt interest",
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        {
          "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",
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          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Additional tax on IRAs or other tax-favored accounts",
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        {
          "rule": "form_1040_lines",
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          "kind": "instructions",
          "official": true,
          "quote": "Net short-term capital gain or (loss)",
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      "irc_72_pension": [
        {
          "rule": "annuity_72",
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          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
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          "publisher": "Internal Revenue Service",
          "kind": "instructions",
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          "kind": "instructions",
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        {
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      "irc_86_ss_benefits": [
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          "rule": "ss86",
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          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
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        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
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          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Tax-exempt interest",
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          "rule": "form_1040_lines",
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          "publisher": "Internal Revenue Service",
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        {
          "rule": "form_1040_lines",
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          "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",
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          "rule": "form_1040_lines",
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          "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_86_pub915_taxable_ss": [
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          "rule": "ss86",
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          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
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          "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",
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          "publisher": "Internal Revenue Service",
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          "official": true,
          "quote": "$25,000 if you are married filing separately and lived apart from your spouse for all of",
          "checked": "2026-10-12"
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        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
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          "publisher": "Internal Revenue Service",
          "kind": "instructions",
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          "quote": "Enhanced deduction for seniors. Add lines 36a and 36b",
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        {
          "rule": "form_1040_lines",
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          "publisher": "Internal Revenue Service",
          "kind": "instructions",
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          "rule": "form_1040_lines",
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          "quote": "Net short-term capital gain or (loss)",
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      "irc_1222_net_short_term": [
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          "rule": "cg_1222",
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          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
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          "kind": "instructions",
          "official": true,
          "quote": "Net short-term capital gain or (loss)",
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      "irc_1222_net_long_term": [
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          "rule": "cg_1222",
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          "rule": "form_1040_lines",
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          "kind": "instructions",
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          "quote": "Tax-exempt interest",
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          "rule": "form_1040_lines",
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          "title": "Schedule 1-A (Form 1040) (2025): Additional Deductions",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
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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",
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        {
          "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": "2026-10-12"
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      ],
      "irc_1222_net_capital_gain": [
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          "rule": "cg_1222",
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          "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": "2026-10-12"
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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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "rule": "age65_day_before",
          "url": "https://www.irs.gov/pub/irs-pdf/p554.pdf",
          "title": "Publication 554 (2025), Tax Guide for Seniors",
          "publisher": "Internal Revenue Service",
          "kind": "guidance",
          "official": true,
          "quote": "You are considered age 65 on the day before",
          "checked": "2026-10-12"
        },
        {
          "rule": "age65_day_before",
          "url": "https://www.irs.gov/pub/irs-pdf/i1040gi.pdf",
          "title": "Instructions for Form 1040 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "If you were born on January 1, 1961, you are considered to be age 65 at the end of 2025",
          "checked": "2026-10-12"
        },
        {
          "rule": "age65_day_before",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
          "title": "Schedule 1-A (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "were born before January 2, 1961",
          "checked": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "rule": "age65_day_before",
          "url": "https://www.irs.gov/pub/irs-pdf/p554.pdf",
          "title": "Publication 554 (2025), Tax Guide for Seniors",
          "publisher": "Internal Revenue Service",
          "kind": "guidance",
          "official": true,
          "quote": "You are considered age 65 on the day before",
          "checked": "2026-10-12"
        },
        {
          "rule": "age65_day_before",
          "url": "https://www.irs.gov/pub/irs-pdf/i1040gi.pdf",
          "title": "Instructions for Form 1040 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "If you were born on January 1, 1961, you are considered to be age 65 at the end of 2025",
          "checked": "2026-10-12"
        },
        {
          "rule": "age65_day_before",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
          "title": "Schedule 1-A (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "were born before January 2, 1961",
          "checked": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "irc_3_tax_table": [
        {
          "rule": "tax_table",
          "url": "https://www.law.cornell.edu/uscode/text/26/3",
          "title": "26 U.S. Code § 3",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "In lieu of the tax imposed by section 1, there is hereby imposed for each taxable year on the taxable income of every individual",
          "checked": "2026-10-12"
        },
        {
          "rule": "tax_table",
          "url": "https://www.irs.gov/pub/irs-pdf/i1040gi.pdf",
          "title": "Instructions for Form 1040 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "If your taxable income is less than $100,000, you must use the Tax Table",
          "checked": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "rule": "niit_nii",
          "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": "gross income from interest, dividends, annuities, royalties, and rents",
          "checked": "2026-10-12"
        },
        {
          "rule": "niit_nii",
          "url": "https://www.irs.gov/pub/irs-pdf/i8960.pdf",
          "title": "Instructions for Form 8960 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Form 1040 or 1040-SR, line 7a",
          "checked": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "irc_61a1_wages": [
        {
          "rule": "wages_1040_line1a",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
          "title": "Form 1040 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "form",
          "official": true,
          "quote": "total amount from form(s) w-2, box 1 (see instructions)",
          "checked": "2026-10-12"
        },
        {
          "rule": "wages_1040_line1a",
          "url": "https://www.irs.gov/pub/irs-dft/f1040--dft.pdf",
          "title": "Form 1040 (2026) DRAFT",
          "publisher": "Internal Revenue Service",
          "kind": "draft_form",
          "official": true,
          "quote": "total amount from form(s) w-2, box 1 (see instructions)",
          "checked": "2026-10-12"
        },
        {
          "rule": "fica_rates",
          "url": "https://www.law.cornell.edu/uscode/text/26/3101",
          "title": "26 U.S. Code § 3101",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "a tax equal to 6.2 percent of the wages",
          "checked": "2026-10-12"
        }
      ],
      "irc_61a2_business_income": [
        {
          "rule": "se_tax",
          "url": "https://www.law.cornell.edu/uscode/text/26/1401",
          "title": "26 U.S. Code §1401(a)-(b)(1)",
          "publisher": "Legal Information Institute (Cornell) - U.S. Code",
          "kind": "statute",
          "official": true,
          "quote": "a tax equal to 12.4 percent of the amount of the self-employment income for such taxable year",
          "checked": "2026-10-12"
        },
        {
          "rule": "se_tax",
          "url": "https://www.law.cornell.edu/uscode/text/26/1402",
          "title": "26 U.S. Code §1402",
          "publisher": "Legal Information Institute (Cornell) - U.S. Code",
          "kind": "statute",
          "official": true,
          "quote": "the net earnings from self-employment, if such net earnings for the taxable year are less than $400",
          "checked": "2026-10-12"
        },
        {
          "rule": "se_tax",
          "url": "https://www.law.cornell.edu/uscode/text/26/164",
          "title": "26 U.S. Code §164(f)",
          "publisher": "Legal Information Institute (Cornell) - U.S. Code",
          "kind": "statute",
          "official": true,
          "quote": "there shall be allowed as a deduction for the taxable year an amount equal to one-half of the taxes imposed by section 1401 (other than the taxes imposed by section 1401(b)(2)) for such taxable year",
          "checked": "2026-10-12"
        },
        {
          "rule": "se_tax",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sse.pdf",
          "title": "Schedule SE (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "form",
          "official": true,
          "quote": "if line 3 is more than zero, multiply line 3 by 92.35% (0.9235)",
          "checked": "2026-10-12"
        },
        {
          "rule": "se_tax",
          "url": "https://www.irs.gov/pub/irs-dft/f1040sse--dft.pdf",
          "title": "Schedule SE (Form 1040) 2026 DRAFT",
          "publisher": "Internal Revenue Service",
          "kind": "draft_form",
          "official": true,
          "quote": "maximum amount of combined wages and self-employment earnings subject to social security tax or $184,500 the 6.2% portion of the 7.65% railroad retirement (tier 1) tax for 2026",
          "checked": "2026-10-12"
        },
        {
          "rule": "se_tax",
          "url": "https://www.irs.gov/pub/irs-pdf/i1040gi.pdf",
          "title": "Instructions for Form 1040 (2025), Schedule 1 line 15",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "line 15 deductible part of self-employment tax if you were self-employed and owe self-employment tax, fill in schedule se to figure the amount of your deduction",
          "checked": "2026-10-12"
        },
        {
          "rule": "qbi_8995",
          "url": "https://www.law.cornell.edu/uscode/text/26/199A",
          "title": "26 U.S. Code §199A(a)",
          "publisher": "Legal Information Institute (Cornell) - U.S. Code",
          "kind": "statute",
          "official": true,
          "quote": "an amount equal to 20 percent of the excess (if any) of- (a) the taxable income of the taxpayer for the taxable year, over (b) the net capital gain (as defined in section 1(h)) of the taxpayer for such taxable year",
          "checked": "2026-10-12"
        },
        {
          "rule": "qbi_8995",
          "url": "https://www.irs.gov/pub/irs-pdf/i8995.pdf",
          "title": "Instructions for Form 8995 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "this includes, but isn't limited to, unreimbursed partnership expenses, business interest expense, deductible part of self-employment tax, self-employment health insurance deduction, and contributions to qualified retirement plans",
          "checked": "2026-10-12"
        },
        {
          "rule": "qbi_8995",
          "url": "https://www.irs.gov/pub/irs-pdf/f8995.pdf",
          "title": "Form 8995 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "form",
          "official": true,
          "quote": "use this form if your taxable income, before your qualified business income deduction, is at or below $197,300 ($394,600 if married filing jointly)",
          "checked": "2026-10-12"
        },
        {
          "rule": "qbi_8995",
          "url": "https://www.irs.gov/pub/irs-dft/f8995--dft.pdf",
          "title": "Form 8995 (2026) DRAFT",
          "publisher": "Internal Revenue Service",
          "kind": "draft_form",
          "official": true,
          "quote": "use this form if your taxable income, before your qualified business income deduction, is at or below $201,750 ($201,775 if married filing separately; $403,500 if married filing jointly)",
          "checked": "2026-10-12"
        },
        {
          "rule": "qbi_8995",
          "url": "https://www.irs.gov/pub/irs-dft/f1040--dft.pdf",
          "title": "Form 1040 (2026) DRAFT",
          "publisher": "Internal Revenue Service",
          "kind": "draft_form",
          "official": true,
          "quote": "qualified business income deduction from form 8995 or form 8995-a",
          "checked": "2026-10-12"
        }
      ],
      "irc_1401_se_tax": [
        {
          "rule": "se_tax",
          "url": "https://www.law.cornell.edu/uscode/text/26/1401",
          "title": "26 U.S. Code §1401(a)-(b)(1)",
          "publisher": "Legal Information Institute (Cornell) - U.S. Code",
          "kind": "statute",
          "official": true,
          "quote": "a tax equal to 12.4 percent of the amount of the self-employment income for such taxable year",
          "checked": "2026-10-12"
        },
        {
          "rule": "se_tax",
          "url": "https://www.law.cornell.edu/uscode/text/26/1402",
          "title": "26 U.S. Code §1402",
          "publisher": "Legal Information Institute (Cornell) - U.S. Code",
          "kind": "statute",
          "official": true,
          "quote": "the net earnings from self-employment, if such net earnings for the taxable year are less than $400",
          "checked": "2026-10-12"
        },
        {
          "rule": "se_tax",
          "url": "https://www.law.cornell.edu/uscode/text/26/164",
          "title": "26 U.S. Code §164(f)",
          "publisher": "Legal Information Institute (Cornell) - U.S. Code",
          "kind": "statute",
          "official": true,
          "quote": "there shall be allowed as a deduction for the taxable year an amount equal to one-half of the taxes imposed by section 1401 (other than the taxes imposed by section 1401(b)(2)) for such taxable year",
          "checked": "2026-10-12"
        },
        {
          "rule": "se_tax",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sse.pdf",
          "title": "Schedule SE (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "form",
          "official": true,
          "quote": "if line 3 is more than zero, multiply line 3 by 92.35% (0.9235)",
          "checked": "2026-10-12"
        },
        {
          "rule": "se_tax",
          "url": "https://www.irs.gov/pub/irs-dft/f1040sse--dft.pdf",
          "title": "Schedule SE (Form 1040) 2026 DRAFT",
          "publisher": "Internal Revenue Service",
          "kind": "draft_form",
          "official": true,
          "quote": "maximum amount of combined wages and self-employment earnings subject to social security tax or $184,500 the 6.2% portion of the 7.65% railroad retirement (tier 1) tax for 2026",
          "checked": "2026-10-12"
        },
        {
          "rule": "se_tax",
          "url": "https://www.irs.gov/pub/irs-pdf/i1040gi.pdf",
          "title": "Instructions for Form 1040 (2025), Schedule 1 line 15",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "line 15 deductible part of self-employment tax if you were self-employed and owe self-employment tax, fill in schedule se to figure the amount of your deduction",
          "checked": "2026-10-12"
        },
        {
          "rule": "fica_rates",
          "url": "https://www.law.cornell.edu/uscode/text/26/3101",
          "title": "26 U.S. Code § 3101",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "a tax equal to 6.2 percent of the wages",
          "checked": "2026-10-12"
        },
        {
          "rule": "ss_wage_base",
          "url": "https://www.ssa.gov/oact/cola/cbb.html",
          "title": "Contribution and benefit base",
          "publisher": "Social Security Administration, Office of the Chief Actuary",
          "kind": "agency_page",
          "official": true,
          "quote": "For earnings in 2026, this base is $184,500",
          "checked": "2026-10-12"
        }
      ],
      "irc_164f_half_se_tax": [
        {
          "rule": "se_tax",
          "url": "https://www.law.cornell.edu/uscode/text/26/1401",
          "title": "26 U.S. Code §1401(a)-(b)(1)",
          "publisher": "Legal Information Institute (Cornell) - U.S. Code",
          "kind": "statute",
          "official": true,
          "quote": "a tax equal to 12.4 percent of the amount of the self-employment income for such taxable year",
          "checked": "2026-10-12"
        },
        {
          "rule": "se_tax",
          "url": "https://www.law.cornell.edu/uscode/text/26/1402",
          "title": "26 U.S. Code §1402",
          "publisher": "Legal Information Institute (Cornell) - U.S. Code",
          "kind": "statute",
          "official": true,
          "quote": "the net earnings from self-employment, if such net earnings for the taxable year are less than $400",
          "checked": "2026-10-12"
        },
        {
          "rule": "se_tax",
          "url": "https://www.law.cornell.edu/uscode/text/26/164",
          "title": "26 U.S. Code §164(f)",
          "publisher": "Legal Information Institute (Cornell) - U.S. Code",
          "kind": "statute",
          "official": true,
          "quote": "there shall be allowed as a deduction for the taxable year an amount equal to one-half of the taxes imposed by section 1401 (other than the taxes imposed by section 1401(b)(2)) for such taxable year",
          "checked": "2026-10-12"
        },
        {
          "rule": "se_tax",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sse.pdf",
          "title": "Schedule SE (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "form",
          "official": true,
          "quote": "if line 3 is more than zero, multiply line 3 by 92.35% (0.9235)",
          "checked": "2026-10-12"
        },
        {
          "rule": "se_tax",
          "url": "https://www.irs.gov/pub/irs-dft/f1040sse--dft.pdf",
          "title": "Schedule SE (Form 1040) 2026 DRAFT",
          "publisher": "Internal Revenue Service",
          "kind": "draft_form",
          "official": true,
          "quote": "maximum amount of combined wages and self-employment earnings subject to social security tax or $184,500 the 6.2% portion of the 7.65% railroad retirement (tier 1) tax for 2026",
          "checked": "2026-10-12"
        },
        {
          "rule": "se_tax",
          "url": "https://www.irs.gov/pub/irs-pdf/i1040gi.pdf",
          "title": "Instructions for Form 1040 (2025), Schedule 1 line 15",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "line 15 deductible part of self-employment tax if you were self-employed and owe self-employment tax, fill in schedule se to figure the amount of your deduction",
          "checked": "2026-10-12"
        }
      ],
      "irc_404_sep_deduction": [
        {
          "rule": "qbi_8995",
          "url": "https://www.law.cornell.edu/uscode/text/26/199A",
          "title": "26 U.S. Code §199A(a)",
          "publisher": "Legal Information Institute (Cornell) - U.S. Code",
          "kind": "statute",
          "official": true,
          "quote": "an amount equal to 20 percent of the excess (if any) of- (a) the taxable income of the taxpayer for the taxable year, over (b) the net capital gain (as defined in section 1(h)) of the taxpayer for such taxable year",
          "checked": "2026-10-12"
        },
        {
          "rule": "qbi_8995",
          "url": "https://www.irs.gov/pub/irs-pdf/i8995.pdf",
          "title": "Instructions for Form 8995 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "this includes, but isn't limited to, unreimbursed partnership expenses, business interest expense, deductible part of self-employment tax, self-employment health insurance deduction, and contributions to qualified retirement plans",
          "checked": "2026-10-12"
        },
        {
          "rule": "qbi_8995",
          "url": "https://www.irs.gov/pub/irs-pdf/f8995.pdf",
          "title": "Form 8995 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "form",
          "official": true,
          "quote": "use this form if your taxable income, before your qualified business income deduction, is at or below $197,300 ($394,600 if married filing jointly)",
          "checked": "2026-10-12"
        },
        {
          "rule": "qbi_8995",
          "url": "https://www.irs.gov/pub/irs-dft/f8995--dft.pdf",
          "title": "Form 8995 (2026) DRAFT",
          "publisher": "Internal Revenue Service",
          "kind": "draft_form",
          "official": true,
          "quote": "use this form if your taxable income, before your qualified business income deduction, is at or below $201,750 ($201,775 if married filing separately; $403,500 if married filing jointly)",
          "checked": "2026-10-12"
        },
        {
          "rule": "qbi_8995",
          "url": "https://www.irs.gov/pub/irs-dft/f1040--dft.pdf",
          "title": "Form 1040 (2026) DRAFT",
          "publisher": "Internal Revenue Service",
          "kind": "draft_form",
          "official": true,
          "quote": "qualified business income deduction from form 8995 or form 8995-a",
          "checked": "2026-10-12"
        }
      ],
      "irc_162l_se_health_insurance": [
        {
          "rule": "qbi_8995",
          "url": "https://www.law.cornell.edu/uscode/text/26/199A",
          "title": "26 U.S. Code §199A(a)",
          "publisher": "Legal Information Institute (Cornell) - U.S. Code",
          "kind": "statute",
          "official": true,
          "quote": "an amount equal to 20 percent of the excess (if any) of- (a) the taxable income of the taxpayer for the taxable year, over (b) the net capital gain (as defined in section 1(h)) of the taxpayer for such taxable year",
          "checked": "2026-10-12"
        },
        {
          "rule": "qbi_8995",
          "url": "https://www.irs.gov/pub/irs-pdf/i8995.pdf",
          "title": "Instructions for Form 8995 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "this includes, but isn't limited to, unreimbursed partnership expenses, business interest expense, deductible part of self-employment tax, self-employment health insurance deduction, and contributions to qualified retirement plans",
          "checked": "2026-10-12"
        },
        {
          "rule": "qbi_8995",
          "url": "https://www.irs.gov/pub/irs-pdf/f8995.pdf",
          "title": "Form 8995 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "form",
          "official": true,
          "quote": "use this form if your taxable income, before your qualified business income deduction, is at or below $197,300 ($394,600 if married filing jointly)",
          "checked": "2026-10-12"
        },
        {
          "rule": "qbi_8995",
          "url": "https://www.irs.gov/pub/irs-dft/f8995--dft.pdf",
          "title": "Form 8995 (2026) DRAFT",
          "publisher": "Internal Revenue Service",
          "kind": "draft_form",
          "official": true,
          "quote": "use this form if your taxable income, before your qualified business income deduction, is at or below $201,750 ($201,775 if married filing separately; $403,500 if married filing jointly)",
          "checked": "2026-10-12"
        },
        {
          "rule": "qbi_8995",
          "url": "https://www.irs.gov/pub/irs-dft/f1040--dft.pdf",
          "title": "Form 1040 (2026) DRAFT",
          "publisher": "Internal Revenue Service",
          "kind": "draft_form",
          "official": true,
          "quote": "qualified business income deduction from form 8995 or form 8995-a",
          "checked": "2026-10-12"
        }
      ],
      "irc_62a_adjustments": [
        {
          "rule": "se_tax",
          "url": "https://www.law.cornell.edu/uscode/text/26/1401",
          "title": "26 U.S. Code §1401(a)-(b)(1)",
          "publisher": "Legal Information Institute (Cornell) - U.S. Code",
          "kind": "statute",
          "official": true,
          "quote": "a tax equal to 12.4 percent of the amount of the self-employment income for such taxable year",
          "checked": "2026-10-12"
        },
        {
          "rule": "se_tax",
          "url": "https://www.law.cornell.edu/uscode/text/26/1402",
          "title": "26 U.S. Code §1402",
          "publisher": "Legal Information Institute (Cornell) - U.S. Code",
          "kind": "statute",
          "official": true,
          "quote": "the net earnings from self-employment, if such net earnings for the taxable year are less than $400",
          "checked": "2026-10-12"
        },
        {
          "rule": "se_tax",
          "url": "https://www.law.cornell.edu/uscode/text/26/164",
          "title": "26 U.S. Code §164(f)",
          "publisher": "Legal Information Institute (Cornell) - U.S. Code",
          "kind": "statute",
          "official": true,
          "quote": "there shall be allowed as a deduction for the taxable year an amount equal to one-half of the taxes imposed by section 1401 (other than the taxes imposed by section 1401(b)(2)) for such taxable year",
          "checked": "2026-10-12"
        },
        {
          "rule": "se_tax",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sse.pdf",
          "title": "Schedule SE (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "form",
          "official": true,
          "quote": "if line 3 is more than zero, multiply line 3 by 92.35% (0.9235)",
          "checked": "2026-10-12"
        },
        {
          "rule": "se_tax",
          "url": "https://www.irs.gov/pub/irs-dft/f1040sse--dft.pdf",
          "title": "Schedule SE (Form 1040) 2026 DRAFT",
          "publisher": "Internal Revenue Service",
          "kind": "draft_form",
          "official": true,
          "quote": "maximum amount of combined wages and self-employment earnings subject to social security tax or $184,500 the 6.2% portion of the 7.65% railroad retirement (tier 1) tax for 2026",
          "checked": "2026-10-12"
        },
        {
          "rule": "se_tax",
          "url": "https://www.irs.gov/pub/irs-pdf/i1040gi.pdf",
          "title": "Instructions for Form 1040 (2025), Schedule 1 line 15",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "line 15 deductible part of self-employment tax if you were self-employed and owe self-employment tax, fill in schedule se to figure the amount of your deduction",
          "checked": "2026-10-12"
        },
        {
          "rule": "qbi_8995",
          "url": "https://www.law.cornell.edu/uscode/text/26/199A",
          "title": "26 U.S. Code §199A(a)",
          "publisher": "Legal Information Institute (Cornell) - U.S. Code",
          "kind": "statute",
          "official": true,
          "quote": "an amount equal to 20 percent of the excess (if any) of- (a) the taxable income of the taxpayer for the taxable year, over (b) the net capital gain (as defined in section 1(h)) of the taxpayer for such taxable year",
          "checked": "2026-10-12"
        },
        {
          "rule": "qbi_8995",
          "url": "https://www.irs.gov/pub/irs-pdf/i8995.pdf",
          "title": "Instructions for Form 8995 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "this includes, but isn't limited to, unreimbursed partnership expenses, business interest expense, deductible part of self-employment tax, self-employment health insurance deduction, and contributions to qualified retirement plans",
          "checked": "2026-10-12"
        },
        {
          "rule": "qbi_8995",
          "url": "https://www.irs.gov/pub/irs-pdf/f8995.pdf",
          "title": "Form 8995 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "form",
          "official": true,
          "quote": "use this form if your taxable income, before your qualified business income deduction, is at or below $197,300 ($394,600 if married filing jointly)",
          "checked": "2026-10-12"
        },
        {
          "rule": "qbi_8995",
          "url": "https://www.irs.gov/pub/irs-dft/f8995--dft.pdf",
          "title": "Form 8995 (2026) DRAFT",
          "publisher": "Internal Revenue Service",
          "kind": "draft_form",
          "official": true,
          "quote": "use this form if your taxable income, before your qualified business income deduction, is at or below $201,750 ($201,775 if married filing separately; $403,500 if married filing jointly)",
          "checked": "2026-10-12"
        },
        {
          "rule": "qbi_8995",
          "url": "https://www.irs.gov/pub/irs-dft/f1040--dft.pdf",
          "title": "Form 1040 (2026) DRAFT",
          "publisher": "Internal Revenue Service",
          "kind": "draft_form",
          "official": true,
          "quote": "qualified business income deduction from form 8995 or form 8995-a",
          "checked": "2026-10-12"
        }
      ],
      "irc_3101b2_addl_medicare": [
        {
          "rule": "addl_medicare_8959",
          "url": "https://www.law.cornell.edu/uscode/text/26/1401",
          "title": "26 U.S. Code §1401",
          "publisher": "Legal Information Institute (Cornell) - U.S. Code",
          "kind": "statute",
          "official": true,
          "quote": "a tax equal to 0.9 percent of the self-employment income for such taxable year which is in excess of- (i) in the case of a joint return, $250,000",
          "checked": "2026-10-12"
        },
        {
          "rule": "addl_medicare_8959",
          "url": "https://www.irs.gov/pub/irs-pdf/f8959.pdf",
          "title": "Form 8959 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "form",
          "official": true,
          "quote": "also include this amount on schedule 2 (form 1040), line 11",
          "checked": "2026-10-12"
        },
        {
          "rule": "addl_medicare_8959",
          "url": "https://www.irs.gov/pub/irs-pdf/i8959.pdf",
          "title": "Instructions for Form 8959 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "medicare wages and self-employment income are combined to determine if your income exceeds the threshold. a self-employment loss shouldn't be considered for purposes of this tax",
          "checked": "2026-10-12"
        },
        {
          "rule": "addl_medicare_8959",
          "url": "https://www.irs.gov/pub/irs-dft/i8959--dft.pdf",
          "title": "Instructions for Form 8959 (2026) DRAFT",
          "publisher": "Internal Revenue Service",
          "kind": "draft_instructions",
          "official": true,
          "quote": "filing status threshold amount married filing jointly $250,000 married filing separately $125,000 single $200,000 head of household $200,000 qualifying surviving spouse $200,000",
          "checked": "2026-10-12"
        },
        {
          "rule": "addl_medicare_8959",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s2.pdf",
          "title": "Schedule 2 (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "form",
          "official": true,
          "quote": "11 additional medicare tax. attach form 8959",
          "checked": "2026-10-12"
        },
        {
          "rule": "fica_rates",
          "url": "https://www.law.cornell.edu/uscode/text/26/3101",
          "title": "26 U.S. Code § 3101",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "a tax equal to 6.2 percent of the wages",
          "checked": "2026-10-12"
        }
      ],
      "irc_31b_excess_ss": [
        {
          "rule": "excess_ss_credit",
          "url": "https://www.law.cornell.edu/uscode/text/26/6413",
          "title": "26 U.S. Code §6413(c)",
          "publisher": "Legal Information Institute (Cornell) - U.S. Code",
          "kind": "statute",
          "official": true,
          "quote": "if by reason of an employee receiving wages from more than one employer during a calendar year the wages received by him during such year exceed the contribution and benefit base",
          "checked": "2026-10-12"
        },
        {
          "rule": "excess_ss_credit",
          "url": "https://www.law.cornell.edu/uscode/text/26/31",
          "title": "26 U.S. Code §31(b)",
          "publisher": "Legal Information Institute (Cornell) - U.S. Code",
          "kind": "statute",
          "official": true,
          "quote": "the amount allowed as a credit under such regulations shall, for purposes of this subtitle, be considered an amount withheld at source as tax under section 3402",
          "checked": "2026-10-12"
        },
        {
          "rule": "excess_ss_credit",
          "url": "https://www.irs.gov/pub/irs-pdf/i1040gi.pdf",
          "title": "Instructions for Form 1040 (2025), Schedule 3 line 11",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "line 11 excess social security and tier 1 rrta tax withheld if you, or your spouse if filing a joint return, had more than one employer for 2025 and total wages of more than $176,100",
          "checked": "2026-10-12"
        },
        {
          "rule": "excess_ss_credit",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s3.pdf",
          "title": "Schedule 3 (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "form",
          "official": true,
          "quote": "excess social security and tier 1 rrta tax withheld",
          "checked": "2026-10-12"
        },
        {
          "rule": "ss_wage_base",
          "url": "https://www.ssa.gov/oact/cola/cbb.html",
          "title": "Contribution and benefit base",
          "publisher": "Social Security Administration, Office of the Chief Actuary",
          "kind": "agency_page",
          "official": true,
          "quote": "For earnings in 2026, this base is $184,500",
          "checked": "2026-10-12"
        }
      ],
      "credit_order_1040": [
        {
          "rule": "form_1040_credit_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
          "title": "Form 1040 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "form",
          "official": true,
          "quote": "Amount from Schedule 2, line 3",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_1040_credit_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s3.pdf",
          "title": "Schedule 3 (Form 1040) 2025, Additional Credits and Payments",
          "publisher": "Internal Revenue Service",
          "kind": "form",
          "official": true,
          "quote": "Foreign tax credit. Attach Form 1116 if required",
          "checked": "2026-10-12"
        }
      ],
      "irc_24_child_tax_credit": [
        {
          "rule": "ctc",
          "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 maximum amount of the credit allowed under § 24(a) is $2,200",
          "checked": "2026-10-12"
        },
        {
          "rule": "ctc_statute",
          "url": "https://www.law.cornell.edu/uscode/text/26/24",
          "title": "26 U.S. Code § 24",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "the threshold amount shall be $400,000 in the case of a joint return ($200,000 in any other case)",
          "checked": "2026-10-12"
        },
        {
          "rule": "ctc_8812",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s8.pdf",
          "title": "Schedule 8812 (Form 1040) 2025, Credits for Qualifying Children and Other Dependents",
          "publisher": "Internal Revenue Service",
          "kind": "form",
          "official": true,
          "quote": "Enter the amount from line 11a of your Form 1040, 1040-SR, or 1040-NR",
          "checked": "2026-10-12"
        },
        {
          "rule": "ctc_8812",
          "url": "https://www.irs.gov/pub/irs-pdf/i1040s8.pdf",
          "title": "Instructions for Schedule 8812 (Form 1040) (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "If you are completing Part II-B and your employer withheld or you paid Additional Medicare Tax or tier 1 RRTA tax, use the Additional Medicare Tax and RRTA Tax Worksheet, later, to figure the amount to enter on line 21.",
          "checked": "2026-10-12"
        },
        {
          "rule": "ctc_8812",
          "url": "https://www.law.cornell.edu/uscode/text/26/24",
          "title": "26 U.S. Code § 24",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "shall be reduced (but not below zero) by $50 for each $1,000 (or fraction thereof) by which the taxpayer's modified adjusted gross income exceeds the threshold amount",
          "checked": "2026-10-12"
        }
      ],
      "irc_32_eitc": [
        {
          "rule": "eitc",
          "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": "Earned Income Amount $13,020 $18,290 $18,290 $8,680 Maximum Amount of Credit $4,427 $7,316 $8,231 $664",
          "checked": "2026-10-12"
        },
        {
          "rule": "eitc_pct",
          "url": "https://www.law.cornell.edu/uscode/text/26/32",
          "title": "26 U.S. Code § 32",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "1 qualifying child 34 15.98 2 qualifying children 40 21.06 3 or more qualifying children 45 21.06 No qualifying children 7.65 7.65",
          "checked": "2026-10-12"
        },
        {
          "rule": "eitc_rules_32",
          "url": "https://www.law.cornell.edu/uscode/text/26/32",
          "title": "26 U.S. Code § 32",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "has attained age 25 but not attained age 65 before the close of the taxable year",
          "checked": "2026-10-12"
        },
        {
          "rule": "eitc_rules_32",
          "url": "https://www.irs.gov/pub/irs-pdf/i1040gi.pdf",
          "title": "Instructions for Form 1040 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Self-Employed NOT Required To File Schedule SE For example, your net earnings from self-employment were less than $400.",
          "checked": "2026-10-12"
        },
        {
          "rule": "eitc_rules_32",
          "url": "https://www.irs.gov/pub/irs-pdf/p596.pdf",
          "title": "Publication 596 (2025), Earned Income Credit",
          "publisher": "Internal Revenue Service",
          "kind": "publication",
          "official": true,
          "quote": "A taxpayer is considered to reach age 25 on the day before the taxpayer's 25th birthday. However, the rule for reaching age 65 is different; a taxpayer reaches age 65 on the taxpayer's 65th birthday.",
          "checked": "2026-10-12"
        }
      ]
    },
    "unsourced": [],
    "notModeled": [
      "Wages and self-employment beyond the W-2 and Schedule C amounts the API takes: farm income and the optional methods of Schedule SE, church employee income, railroad retirement (RRTA) compensation, unreported tips (Form 4137) and uncollected FICA (Form 8919), statutory employees; the QBI deduction's REIT dividends, publicly traded partnership income, qualified business loss carryforwards in and the agricultural cooperative (patron) reduction; every business is taken as one the filer materially participates in",
      "Form 4952 investment-interest elections (the Schedule D Tax Worksheet lines 3 to 5 and 8, and the Qualified Dividends and Capital Gain Tax Worksheet's line 3); qualified dividends are taken to meet the holding-period test (more than 60 days in the 121-day period around the ex-dividend date, IRS Pub 550)",
      "Credits other than the foreign tax credit, the credit for the elderly or disabled, the saver's credit, the child tax credit and credit for other dependents and the earned income credit: child and dependent care, education, energy and vehicle credits, the adoption credit, the general business credit, the prior-year minimum tax credit (Form 8801); the dependency, relationship, residency, identification-number and student tests of the credits are the caller's assertion; the EIC of a filer with foreign earned income, the Schedule 8812 Puerto Rico rules and nontaxable combat pay",
      "Foreign tax credit and AMT limits: foreign income other than passive fund income (the general, section 901(j), treaty and lump-sum categories, foreign 25%/28% gains, Form 2555), interest expense apportionment (Form 1116 lines 4a-4b), foreign tax reductions and the high-tax kickout (lines 12-13), the carryback and reading back a carryover out, the AMT refiguring of capital gains and of Form 4952 (lines 2c and Part III) and the Form 6251 adjustments beyond private-activity-bond interest, incentive stock options and the caller's disposition and other adjustments",
      "Adjustments to income (Schedule 1 Part II) other than the deductible part of self-employment tax, the self-employed retirement plan deduction and the self-employed health insurance deduction (lines 15-17); the Schedule 1-A car-loan interest deduction; the tips and overtime deductions' valid-SSN and qualifying-occupation conditions are the caller's assertion",
      "Private-foundation gift limits (and their carryover classes), the 0.5% floor on carryovers into 2026 and later as the IRS may read it (the engine applies it to the total, carryovers included), non-cash gifts other than long-term capital-gain property (ordinary-income property and the §170(e) reduction), and the §163(h)(3) mortgage-debt limit (mortgage interest is taken as a deductible amount); casualty and theft losses (Schedule A line 15, Form 4684); other itemized deductions (line 16) are taken as already limited (gambling losses up to winnings)",
      "The calculation of substantially equal periodic payments (the installment is an input), the other §72(t)(2) exceptions (first home, medical, birth or adoption, emergency, domestic abuse, terminal illness), the further Form 5329 exceptions (a qualified domestic relations order, health insurance while unemployed, higher education, an IRS levy, reservists, ESOP dividends, federal phased retirement, §414(w) and corrective distributions), the 25-years-of-service alternative to separation at 50, the 25% rate on a SIMPLE IRA distribution in its first 2 years (the engine uses 10%), and first-home or death Roth distributions",
      "The §4974(d) reasonable-cause waiver of the missed-RMD excise and the still-working exception for an employer plan; one request carries one excise rate (a shortfall partly corrected and partly not cannot be sent at once)",
      "Form 2210's penalty waivers and the farmer and fisherman rules, Part II box E (a joint return in only one of the two years), Schedule AI for estates and trusts, and Schedule AI's period amounts of the items a request cannot split by period (Schedule A amounts, the AMT preference items, the credits' inputs and the rest accrue evenly through the year); the Schedule AI NIIT and Additional Medicare Tax are figured on the annualized amounts (the instructions give no other rule)",
      "A qualifying surviving spouse's eligibility (the year of death, the dependent child) is the caller's assertion; the split-interest QCD is an engine function, not a request field",
      "A spouse's death on a single return: the capital-loss carryover out is the joint return's; the decedent's share does not pass to the survivor (IRS Pub 550), so the caller enters the survivor's share as next year's carryover (the Monte Carlo planner splits it: spouseCapitalLossShare)",
      "The balance due: withholding and estimated payments (read only by Form 2210), refundable credits (the earned income credit, the additional child tax credit, the refundable American opportunity credit, and the other Schedule 3 Part II items; excess social security withheld, Schedule 3 line 11, is reported but not netted), the refund and the amount owed (Form 1040 lines 25 to 37). The engine computes the total tax (line 24) and, on request, the Form 2210 penalty (line 38)",
      "Schedule 2 taxes other than the §72(t) additional tax (and, federal engine 2.3, the §72(q) one and Form 5329's 6% and 100% taxes), the §4974 missed-RMD excise and the net investment income tax: household employment taxes, the HSA, Archer MSA and other account additional taxes, credit recaptures, the deferred-compensation (§409A, §457A) and installment-sale interest taxes, and the rest of Schedule 2",
      "Form 5329 Part II (the additional tax on Coverdell ESA, QTP and ABLE account distributions), and around Parts III-VIII (federal engine 2.3): the deemed contribution of a prior excess absorbed by this year's unused limit (the IRA Deduction Worksheet, Form 8889 line 13: the engine has no traditional IRA or HSA deduction), Form 8889 itself (the HSA deduction, the 20% on distributions not used for medical expenses), the contributors' Coverdell MAGI limits, the Archer MSA limit and the ABLE-to-work amount (the caller's limits), a spouse's Coverdell ESA, Archer MSA, ABLE or Trump account, the 2025 Trump account excess (0 for 2026) and the excess-contribution limits of a projected year (refused)",
      "Royalty income, Schedule E Parts IV-V (REMICs, farm rental), Form 4797 gains, farm income and personal-property rental: no field carries them into the net investment income tax (otherOrdinaryIncome and pension are never net investment income; a nonqualified annuity has its own field; rental real estate has rentalNetIncome, federal engine 2.1; partnerships, S corporations, estates and trusts the K-1 fields, federal engine 2.3)",
      "Other Schedule 1 income items with their own rules: the net operating loss deduction, hobby income, §951/§951A inclusions, the §461(l) excess business loss adjustment and digital assets received as ordinary income",
      "The foreign earned income and housing exclusions (Form 2555) and the possession exclusions: MAGI is AGI throughout (the senior deduction, the NIIT, the SALT cap), and there is no Foreign Earned Income Tax Worksheet",
      "A filer or spouse who can be claimed as someone's dependent (the limited standard deduction), a dual-status alien, the Social Security lump-sum election (Pub 915 worksheets 2 to 4), the Form 8815 savings-bond interest exclusion and the other Pub 915 line 5 exclusions, repayments of benefits, a child's income on the parent's return (Form 8814), lump-sum distribution averaging (Form 4972), the retired public safety officer insurance exclusion and a pension's exclusion ratio for after-tax contributions (the pension field is the taxable amount)",
      "The senior deduction's valid-SSN condition is assumed met",
      "Form 8606 line 4 (contributions made after the year end) and qualified disaster distributions and repayments (lines 15b, 15c, 25b); the carry-forward basis omits them",
      "Planner IRMAA: the MAGI add-backs other than tax-exempt interest (the savings-bond interest exclusion, foreign earned income, possession income), the three-year-old return when the two-year-old one is not available, and a new determination after a life-changing event (Form SSA-44): the planner always uses the MAGI of two years earlier",
      "Planner RMDs per owner and per account: employer plans are not figured separately from IRAs, and a spouse's own IRA is distributed on the spouse's age, start age and divisor only when the plan gives the spouse's share of the traditional balance (traditionalBalanceSpouse); otherwise the planner takes one RMD on the household's combined traditional balance at the primary owner's age",
      "On Form 8960 Part II: foreign income tax and state or local property taxes attributable to net investment income (line 9b), miscellaneous investment expenses (line 9c), additional modifications (line 10) and the Form 4952 limit (investmentInterest is the deductible amount)",
      "§72(q) beyond the 10% and its exceptions (federal engine 2.3): the recapture with interest of a series of substantially equal payments modified before 59½ or within 5 years (§72(q)(3)), the 5% rate on a deferred annuity under a pre-March 1, 1986 election, and a modified endowment contract's additional tax (§72(v)); the annuity's exclusion ratio (nonqualifiedAnnuity is the taxable part)",
      "Substantially equal periodic payments from an employer plan, which §72(t)(3)(B) excepts only after the employee separates from service: seppDistribution is the IRA part, and the API refuses a seppDistribution that overlaps employerPlanDistribution",
      "Rental real estate beyond Schedule E Part I as one net amount, and Schedule E Parts II-III beyond one net amount per class (federal engine 2.3): royalties, REMICs (Part IV), farm rental (Form 4835), the release of a suspended loss on a disposition (section 469(g)) or at death, the commercial revitalization deduction, the per-activity allocation of the unallowed loss within a class (Form 8582 worksheets: each class is one activity), depreciation (an input inside the net amount) and its recapture, the at-risk rules (Form 6198) and the partner and shareholder basis limits (sections 704(d), 1366(d); Forms 7203/7217: the K-1 amounts are entered after them), the excess business loss limitation of section 461(l) (refused above its threshold), publicly traded partnerships, self-charged interest, the Form 1041 K-1 box 14 code H adjustment of Form 8960 line 7, a net operating loss, the rental real estate safe harbor of the QBI deduction (Rev. Proc. 2019-38), the AMT refiguring of passive losses, and the real estate professional's net investment income safe harbor (Treas. Reg. section 1.1411-4(g)(7)); Form 1116 line 3e takes the positive rental net income as gross income",
      "Inherited accounts beyond one account and one beneficiary: several beneficiaries of one account (the oldest's life expectancy, separate accounts) and trusts as beneficiaries (see-through trusts, applicable multi-beneficiary trusts) are the caller's to reduce to one beneficiary type; a successor beneficiary (the beneficiary of a beneficiary who died) and the 10-year limit after an eligible designated beneficiary's death; the surviving spouse's election to be treated as the decedent (SECURE 2.0 section 327), the spouse who dies before distributions begin, and the deemed election to treat the IRA as one's own; the decedent's basis (its own Form 8606) and a nonqualified distribution from an inherited Roth IRA; the 10-year election's deadline; the plan's own terms (a plan may require the 5-year or 10-year rule)",
      "Form 8962 beyond Parts I-III for one tax family: the allocation of a policy shared with another tax family (Part IV), the alternative calculation for the year of marriage (Part V), a qualified small employer health reimbursement arrangement, a dependent's own Form 8962, the self-employed health insurance deduction together with the credit (refused), the special enrollment period and eligibility facts (other minimum essential coverage, affordable employer coverage, lawful presence; the caller's assertion), and a premium tax credit in a projected year (refused: the guidelines and percentages are not published)"
    ]
  }
}

An early retiree on a marketplace plan

A single 60-year-old with a pension and IRA withdrawals, covered all year by a marketplace plan with advance payments: Form 8962 figures the credit on the year's household income (255% of the poverty line, applicable figure 8.59%), and the advance payments exceed it, so the excess is repaid on Schedule 2 line 1a in full (no repayment limitation from 2026).

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

{
  "filingStatus": "single",
  "age": 60,
  "pension": 24000,
  "iraDistributions": 16000,
  "marketplacePremiums": [
    1400,
    1400,
    1400,
    1400,
    1400,
    1400,
    1400,
    1400,
    1400,
    1400,
    1400,
    1400
  ],
  "marketplaceSlcspPremiums": [
    1250,
    1250,
    1250,
    1250,
    1250,
    1250,
    1250,
    1250,
    1250,
    1250,
    1250,
    1250
  ],
  "marketplaceAdvancePayments": [
    1100,
    1100,
    1100,
    1100,
    1100,
    1100,
    1100,
    1100,
    1100,
    1100,
    1100,
    1100
  ]
}

Returns result.totalTax $4,259: AGI $40,000, taxable income $23,900, income tax $2,623. Engine version 2.3.2.

Line	Form	Label	Amount
`1040.2a`	Form 1040	Tax-exempt interest	$0
`1040.4b`	Form 1040	IRA distributions, taxable amount	$16,000
`1040.5b`	Form 1040	Pensions and annuities, taxable amount	$24,000
`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)	$0
`1040sd.15`	Schedule D	Net long-term capital gain or (loss)	$0
`1040sd.16`	Schedule D	Lines 7 and 15 combined	$0
`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	$40,000
`1040.11a`	Form 1040	Adjusted gross income	$40,000
`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 (the senior deduction, tips and overtime)	$0
`1040.14`	Form 1040	Total deductions (lines 12e, 13a and 13b)	$16,100
`1040.15`	Form 1040	Taxable income	$23,900
`1040.16`	Form 1040	Tax	$2,623
`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	$4,259
`8962.3`	Form 8962	Household income	$40,000
`8962.4`	Form 8962	Federal poverty line	$15,650
`8962.5`	Form 8962	Household income as a percentage of federal poverty line	$255
`8962.7`	Form 8962	Applicable figure	$0.09
`8962.8a`	Form 8962	Annual contribution amount	$3,436
`8962.24`	Form 8962	Total PTC	$11,564
`8962.25`	Form 8962	Advance payment of PTC	$13,200
`8962.26`	Form 8962	Net PTC	$0
`8962.29`	Form 8962	Excess advance PTC repayment	$1,636
`1040s2.1a`	Schedule 2	Excess advance premium tax credit repayment. Attach Form 8962	$1,636
`1040s3.9`	Schedule 3	Net premium tax credit. Attach Form 8962	$0

The complete response

{
  "engineVersion": "2.3.2",
  "taxYear": 2026,
  "filingStatus": "single",
  "inputs": {
    "filingStatus": "single",
    "age": 60,
    "iraDistributions": 16000,
    "pension": 24000,
    "marketplacePremiums": [
      1400,
      1400,
      1400,
      1400,
      1400,
      1400,
      1400,
      1400,
      1400,
      1400,
      1400,
      1400
    ],
    "marketplaceSlcspPremiums": [
      1250,
      1250,
      1250,
      1250,
      1250,
      1250,
      1250,
      1250,
      1250,
      1250,
      1250,
      1250
    ],
    "marketplaceAdvancePayments": [
      1100,
      1100,
      1100,
      1100,
      1100,
      1100,
      1100,
      1100,
      1100,
      1100,
      1100,
      1100
    ]
  },
  "result": {
    "shortTermGain": 0,
    "longTermGain": 0,
    "socialSecurityTaxable": 0,
    "grossOrdinaryIncome": 40000,
    "agi": 40000,
    "magiIrmaa": 40000,
    "standardDeduction": 16100,
    "seniorDeduction": 0,
    "taxableOrdinaryIncome": 23900,
    "unusedDeduction": 0,
    "taxableLongTermGain": 0,
    "ordinaryTax": 2623,
    "capitalGainsTax": 0,
    "niit": 0,
    "capitalGainsTaxExcludingNiit": 0,
    "incomeTax": 2623,
    "incomeTaxExcludingNiit": 2623,
    "earlyWithdrawalTax": 0,
    "totalTax": 4259
  },
  "schedules": {
    "scheduleA": {
      "itemizes": false,
      "deduction": 16100,
      "standardDeduction": 16100,
      "blindAddition": 0,
      "itemizedBeforeSection68": 0,
      "section68Reduction": 0,
      "itemized": 0,
      "medicalDeducted": 0,
      "saltPaid": 0,
      "saltCap": 40400,
      "saltDeducted": 0,
      "interestDeducted": 0,
      "charityFloor": 200,
      "charityDeducted": 0,
      "nonitemizerCharity": 0
    },
    "form8606": {
      "basisRatio": 0,
      "nontaxableConversion": 0,
      "nontaxableTotal": 0,
      "basisRemaining": 0,
      "rothQualified": false,
      "rothTaxableEarnings": 0,
      "rothConversionsWithinFiveYears": 0,
      "rothContributionsRemaining": 0
    },
    "form5329": {
      "earlyDistributions": 0,
      "exceptions": 0,
      "missedRmdExcise": 0
    },
    "premiumTaxCredit": {
      "taxFamilySize": 1,
      "modifiedAgi": 40000,
      "dependentsModifiedAgi": 0,
      "householdIncome": 40000,
      "povertyLine": 15650,
      "povertyLinePercent": 255,
      "applicableTaxpayer": true,
      "applicableFigure": 0.0859,
      "annualContribution": 3436,
      "monthlyContribution": 286,
      "annualCalculation": true,
      "annualTotals": {
        "premium": 16800,
        "slcspPremium": 15000,
        "contribution": 3436,
        "maximumPremiumAssistance": 11564,
        "premiumTaxCredit": 11564,
        "advancePayments": 13200
      },
      "premiumTaxCredit": 11564,
      "advancePayments": 13200,
      "netPremiumTaxCredit": 0,
      "excessAdvancePayments": 1636,
      "repaymentLimitation": null,
      "excessAdvancePaymentRepayment": 1636
    }
  },
  "formYear": 2025,
  "lines": [
    {
      "line": "1040.2a",
      "form": "Form 1040",
      "lineNumber": "2a",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "4b",
      "label": "IRA distributions, taxable amount",
      "rule": "irc_408d_ira_distribution",
      "value": 16000,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_408d_ira_distribution"
    },
    {
      "line": "1040.5b",
      "form": "Form 1040",
      "lineNumber": "5b",
      "lineNumberDraft2026": "5b",
      "label": "Pensions and annuities, taxable amount",
      "rule": "irc_72_pension",
      "value": 24000,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_72_pension"
    },
    {
      "line": "1040.6a",
      "form": "Form 1040",
      "lineNumber": "6a",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "9",
      "label": "Total income",
      "rule": "irc_61_total_income",
      "value": 40000,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_61_total_income"
    },
    {
      "line": "1040.11a",
      "form": "Form 1040",
      "lineNumber": "11a",
      "lineNumberDraft2026": "11a",
      "label": "Adjusted gross income",
      "rule": "irc_62_agi_no_adjustments",
      "value": 40000,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_62_agi_no_adjustments"
    },
    {
      "line": "1040.12e",
      "form": "Form 1040",
      "lineNumber": "12e",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "43",
      "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",
      "lineNumberDraft2026": "13a",
      "label": "Additional deductions from Schedule 1-A, line 38 (the senior deduction, tips and overtime)",
      "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",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "15",
      "label": "Taxable income",
      "rule": "irc_63_taxable_income",
      "value": 23900,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_63_taxable_income"
    },
    {
      "line": "1040.16",
      "form": "Form 1040",
      "lineNumber": "16",
      "lineNumberDraft2026": "16",
      "label": "Tax",
      "rule": "irc_3_tax_table",
      "value": 2623,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_3_tax_table"
    },
    {
      "line": "1040s2.8",
      "form": "Schedule 2",
      "lineNumber": "8",
      "lineNumberDraft2026": "5 (§72(t), §72(q), Form 5329 Part XI); 18 (the §4974 and §4973 excises)",
      "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",
      "lineNumberDraft2026": "6",
      "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",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "24a",
      "label": "Total tax",
      "rule": "total_tax",
      "value": 4259,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#total_tax"
    },
    {
      "line": "8962.3",
      "form": "Form 8962",
      "lineNumber": "3",
      "lineNumberDraft2026": "3",
      "label": "Household income",
      "rule": "irc_36b_ptc",
      "value": 40000,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_36b_ptc"
    },
    {
      "line": "8962.4",
      "form": "Form 8962",
      "lineNumber": "4",
      "lineNumberDraft2026": "4",
      "label": "Federal poverty line",
      "rule": "irc_36b_ptc",
      "value": 15650,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_36b_ptc"
    },
    {
      "line": "8962.5",
      "form": "Form 8962",
      "lineNumber": "5",
      "lineNumberDraft2026": "5",
      "label": "Household income as a percentage of federal poverty line",
      "rule": "irc_36b_ptc",
      "value": 255,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_36b_ptc"
    },
    {
      "line": "8962.7",
      "form": "Form 8962",
      "lineNumber": "7",
      "lineNumberDraft2026": "7",
      "label": "Applicable figure",
      "rule": "irc_36b_ptc",
      "value": 0.0859,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_36b_ptc"
    },
    {
      "line": "8962.8a",
      "form": "Form 8962",
      "lineNumber": "8a",
      "lineNumberDraft2026": "8a",
      "label": "Annual contribution amount",
      "rule": "irc_36b_ptc",
      "value": 3436,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_36b_ptc"
    },
    {
      "line": "8962.24",
      "form": "Form 8962",
      "lineNumber": "24",
      "lineNumberDraft2026": "24",
      "label": "Total PTC",
      "rule": "irc_36b_ptc",
      "value": 11564,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_36b_ptc"
    },
    {
      "line": "8962.25",
      "form": "Form 8962",
      "lineNumber": "25",
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          "kind": "instructions",
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          "rule": "form_1040_lines",
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          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "rule": "age65_day_before",
          "url": "https://www.irs.gov/pub/irs-pdf/p554.pdf",
          "title": "Publication 554 (2025), Tax Guide for Seniors",
          "publisher": "Internal Revenue Service",
          "kind": "guidance",
          "official": true,
          "quote": "You are considered age 65 on the day before",
          "checked": "2026-10-12"
        },
        {
          "rule": "age65_day_before",
          "url": "https://www.irs.gov/pub/irs-pdf/i1040gi.pdf",
          "title": "Instructions for Form 1040 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "If you were born on January 1, 1961, you are considered to be age 65 at the end of 2025",
          "checked": "2026-10-12"
        },
        {
          "rule": "age65_day_before",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
          "title": "Schedule 1-A (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "were born before January 2, 1961",
          "checked": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "rule": "age65_day_before",
          "url": "https://www.irs.gov/pub/irs-pdf/p554.pdf",
          "title": "Publication 554 (2025), Tax Guide for Seniors",
          "publisher": "Internal Revenue Service",
          "kind": "guidance",
          "official": true,
          "quote": "You are considered age 65 on the day before",
          "checked": "2026-10-12"
        },
        {
          "rule": "age65_day_before",
          "url": "https://www.irs.gov/pub/irs-pdf/i1040gi.pdf",
          "title": "Instructions for Form 1040 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "If you were born on January 1, 1961, you are considered to be age 65 at the end of 2025",
          "checked": "2026-10-12"
        },
        {
          "rule": "age65_day_before",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
          "title": "Schedule 1-A (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "were born before January 2, 1961",
          "checked": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "irc_3_tax_table": [
        {
          "rule": "tax_table",
          "url": "https://www.law.cornell.edu/uscode/text/26/3",
          "title": "26 U.S. Code § 3",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "In lieu of the tax imposed by section 1, there is hereby imposed for each taxable year on the taxable income of every individual",
          "checked": "2026-10-12"
        },
        {
          "rule": "tax_table",
          "url": "https://www.irs.gov/pub/irs-pdf/i1040gi.pdf",
          "title": "Instructions for Form 1040 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "If your taxable income is less than $100,000, you must use the Tax Table",
          "checked": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "rule": "niit_nii",
          "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": "gross income from interest, dividends, annuities, royalties, and rents",
          "checked": "2026-10-12"
        },
        {
          "rule": "niit_nii",
          "url": "https://www.irs.gov/pub/irs-pdf/i8960.pdf",
          "title": "Instructions for Form 8960 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Form 1040 or 1040-SR, line 7a",
          "checked": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "irc_36b_ptc": [
        {
          "rule": "ptc_8962",
          "url": "https://www.irs.gov/pub/irs-pdf/i8962.pdf",
          "title": "Instructions for Form 8962 (2025), Premium Tax Credit",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "drop any numbers after the decimal point",
          "checked": "2026-10-12"
        },
        {
          "rule": "ptc_8962",
          "url": "https://www.irs.gov/pub/irs-pdf/f8962.pdf",
          "title": "Form 8962 (2025), Premium Tax Credit (PTC)",
          "publisher": "Internal Revenue Service",
          "kind": "form",
          "official": true,
          "quote": "Excess advance PTC repayment. Enter the smaller of line 27 or line 28 here and on Schedule 2 (Form 1040), line 1a",
          "checked": "2026-10-12"
        },
        {
          "rule": "ptc_8962",
          "url": "https://www.law.cornell.edu/uscode/text/26/36B",
          "title": "26 U.S. Code § 36B",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "the premium assistance amount determined under this subsection with respect to any coverage month is the amount equal to the lesser of",
          "checked": "2026-10-12"
        },
        {
          "rule": "ptc_rounding",
          "url": "https://www.ecfr.gov/current/title-26/chapter-I/subchapter-A/part-1/subject-group-ECFRcb39f040b41b74b/section-1.36B-3",
          "title": "26 CFR 1.36B-3, Computing the premium assistance credit amount",
          "publisher": "eCFR (National Archives)",
          "kind": "regulation",
          "official": true,
          "quote": "increases on a sliding scale in a linear manner and is rounded to the nearest one-hundredth of one percent",
          "checked": "2026-10-12"
        },
        {
          "rule": "ptc_eligibility",
          "url": "https://www.law.cornell.edu/uscode/text/26/36B",
          "title": "26 U.S. Code § 36B",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "equals or exceeds 100 percent but does not exceed 400 percent of an amount equal to the poverty line",
          "checked": "2026-10-12"
        },
        {
          "rule": "ptc_eligibility",
          "url": "https://www.ecfr.gov/current/title-26/chapter-I/subchapter-A/part-1/subject-group-ECFRcb39f040b41b74b/section-1.36B-2",
          "title": "26 CFR 1.36B-2, Eligibility for premium tax credit",
          "publisher": "eCFR (National Archives)",
          "kind": "regulation",
          "official": true,
          "quote": "is less than 100 percent of the Federal poverty line for the taxpayer's family size is treated as an applicable taxpayer for the taxable year if",
          "checked": "2026-10-12"
        },
        {
          "rule": "aca_pct",
          "url": "https://www.irs.gov/pub/irs-drop/rp-25-25.pdf",
          "title": "Rev. Proc. 2025-25: 2026 applicable percentage table (§36B) and required contribution percentage",
          "publisher": "Internal Revenue Service",
          "kind": "guidance",
          "official": true,
          "quote": "Less than 133% At least 133% but less than 150% At least 150% but less than 200% At least 200% but less than 250% At least 250% but less than 300% At least 300% but not more than 400%",
          "checked": "2026-10-12"
        },
        {
          "rule": "fpl48",
          "url": "https://www.federalregister.gov/documents/2025/01/17/2025-01377/annual-update-of-the-hhs-poverty-guidelines",
          "title": "Annual Update of the HHS Poverty Guidelines (90 FR 5917, 2025-01-17)",
          "publisher": "Department of Health and Human Services (Federal Register)",
          "kind": "federal_register",
          "official": true,
          "quote": "Persons in family/household Poverty guideline 1 $15,650 2 21,150 3 26,650 4 32,150 5 37,650 6 43,150 7 48,650 8 54,150 For families/households with more than 8 persons, add $5,500 for each additional person",
          "checked": "2026-10-12"
        },
        {
          "rule": "fpl_ak_hi",
          "url": "https://www.federalregister.gov/documents/2025/01/17/2025-01377/annual-update-of-the-hhs-poverty-guidelines",
          "title": "Annual Update of the HHS Poverty Guidelines (90 FR 5917, 2025-01-17)",
          "publisher": "Department of Health and Human Services (Federal Register)",
          "kind": "federal_register",
          "official": true,
          "quote": "2025 Poverty Guidelines for Alaska Persons in family/household Poverty guideline 1 $19,550 2 26,430 3 33,310 4 40,190 5 47,070 6 53,950 7 60,830 8 67,710 For families/households with more than 8 persons, add $6,880",
          "checked": "2026-10-12"
        },
        {
          "rule": "aca_cliff_status",
          "url": "https://www.law.cornell.edu/uscode/text/26/36B",
          "title": "26 U.S. Code § 36B",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "Temporary rule for 2021 through 2025 In the case of a taxable year beginning after December 31, 2020, and before January 1, 2026, subparagraph (A) shall be applied without regard to \"but does not exceed 400 percent\"",
          "checked": "2026-10-12"
        }
      ],
      "irc_36b_f_excess_aptc": [
        {
          "rule": "aptc_repay",
          "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": "Section 71305 of the OBBBA removes § 36B(f)(2)(B)",
          "checked": "2026-10-12"
        },
        {
          "rule": "ptc_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": "form",
          "official": true,
          "quote": "Excess advance premium tax credit repayment. Attach Form 8962",
          "checked": "2026-10-12"
        },
        {
          "rule": "ptc_1040_lines",
          "url": "https://www.irs.gov/pub/irs-dft/f1040s2--dft.pdf",
          "title": "Schedule 2 (Form 1040) (2026 early-release draft)",
          "publisher": "Internal Revenue Service",
          "kind": "draft_form",
          "official": true,
          "quote": "Excess advance premium tax credit repayment. Attach Form 8962",
          "checked": "2026-10-12"
        },
        {
          "rule": "ptc_1040_lines",
          "url": "https://www.irs.gov/pub/irs-dft/f1040s3--dft.pdf",
          "title": "Schedule 3 (Form 1040) (2026 early-release draft)",
          "publisher": "Internal Revenue Service",
          "kind": "draft_form",
          "official": true,
          "quote": "Net premium tax credit. Attach Form 8962",
          "checked": "2026-10-12"
        },
        {
          "rule": "ptc_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f6251.pdf",
          "title": "Form 6251 (2025), Alternative Minimum Tax—Individuals",
          "publisher": "Internal Revenue Service",
          "kind": "form",
          "official": true,
          "quote": "Add Form 1040 or 1040-SR, line 16 (minus any tax from Form 4972), and Schedule 2 (Form 1040), line 1z",
          "checked": "2026-10-12"
        },
        {
          "rule": "ptc_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1116.pdf",
          "title": "Form 1116 (2025), Foreign Tax Credit",
          "publisher": "Internal Revenue Service",
          "kind": "form",
          "official": true,
          "quote": "Enter the total of Form 1040, 1040-SR, or 1040-NR, line 16, and Schedule 2 (Form 1040)",
          "checked": "2026-10-12"
        },
        {
          "rule": "ptc_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/i2210.pdf",
          "title": "Instructions for Form 2210 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Premium tax credit (Form 8962)",
          "checked": "2026-10-12"
        },
        {
          "rule": "ptc_1040_lines",
          "url": "https://www.law.cornell.edu/uscode/text/26/36B",
          "title": "26 U.S. Code § 36B",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "the tax imposed by this chapter for the taxable year shall be increased by the amount of such excess",
          "checked": "2026-10-12"
        }
      ]
    },
    "unsourced": [],
    "notModeled": [
      "Wages and self-employment beyond the W-2 and Schedule C amounts the API takes: farm income and the optional methods of Schedule SE, church employee income, railroad retirement (RRTA) compensation, unreported tips (Form 4137) and uncollected FICA (Form 8919), statutory employees; the QBI deduction's REIT dividends, publicly traded partnership income, qualified business loss carryforwards in and the agricultural cooperative (patron) reduction; every business is taken as one the filer materially participates in",
      "Form 4952 investment-interest elections (the Schedule D Tax Worksheet lines 3 to 5 and 8, and the Qualified Dividends and Capital Gain Tax Worksheet's line 3); qualified dividends are taken to meet the holding-period test (more than 60 days in the 121-day period around the ex-dividend date, IRS Pub 550)",
      "Credits other than the foreign tax credit, the credit for the elderly or disabled, the saver's credit, the child tax credit and credit for other dependents and the earned income credit: child and dependent care, education, energy and vehicle credits, the adoption credit, the general business credit, the prior-year minimum tax credit (Form 8801); the dependency, relationship, residency, identification-number and student tests of the credits are the caller's assertion; the EIC of a filer with foreign earned income, the Schedule 8812 Puerto Rico rules and nontaxable combat pay",
      "Foreign tax credit and AMT limits: foreign income other than passive fund income (the general, section 901(j), treaty and lump-sum categories, foreign 25%/28% gains, Form 2555), interest expense apportionment (Form 1116 lines 4a-4b), foreign tax reductions and the high-tax kickout (lines 12-13), the carryback and reading back a carryover out, the AMT refiguring of capital gains and of Form 4952 (lines 2c and Part III) and the Form 6251 adjustments beyond private-activity-bond interest, incentive stock options and the caller's disposition and other adjustments",
      "Adjustments to income (Schedule 1 Part II) other than the deductible part of self-employment tax, the self-employed retirement plan deduction and the self-employed health insurance deduction (lines 15-17); the Schedule 1-A car-loan interest deduction; the tips and overtime deductions' valid-SSN and qualifying-occupation conditions are the caller's assertion",
      "Private-foundation gift limits (and their carryover classes), the 0.5% floor on carryovers into 2026 and later as the IRS may read it (the engine applies it to the total, carryovers included), non-cash gifts other than long-term capital-gain property (ordinary-income property and the §170(e) reduction), and the §163(h)(3) mortgage-debt limit (mortgage interest is taken as a deductible amount); casualty and theft losses (Schedule A line 15, Form 4684); other itemized deductions (line 16) are taken as already limited (gambling losses up to winnings)",
      "The calculation of substantially equal periodic payments (the installment is an input), the other §72(t)(2) exceptions (first home, medical, birth or adoption, emergency, domestic abuse, terminal illness), the further Form 5329 exceptions (a qualified domestic relations order, health insurance while unemployed, higher education, an IRS levy, reservists, ESOP dividends, federal phased retirement, §414(w) and corrective distributions), the 25-years-of-service alternative to separation at 50, the 25% rate on a SIMPLE IRA distribution in its first 2 years (the engine uses 10%), and first-home or death Roth distributions",
      "The §4974(d) reasonable-cause waiver of the missed-RMD excise and the still-working exception for an employer plan; one request carries one excise rate (a shortfall partly corrected and partly not cannot be sent at once)",
      "Form 2210's penalty waivers and the farmer and fisherman rules, Part II box E (a joint return in only one of the two years), Schedule AI for estates and trusts, and Schedule AI's period amounts of the items a request cannot split by period (Schedule A amounts, the AMT preference items, the credits' inputs and the rest accrue evenly through the year); the Schedule AI NIIT and Additional Medicare Tax are figured on the annualized amounts (the instructions give no other rule)",
      "A qualifying surviving spouse's eligibility (the year of death, the dependent child) is the caller's assertion; the split-interest QCD is an engine function, not a request field",
      "A spouse's death on a single return: the capital-loss carryover out is the joint return's; the decedent's share does not pass to the survivor (IRS Pub 550), so the caller enters the survivor's share as next year's carryover (the Monte Carlo planner splits it: spouseCapitalLossShare)",
      "The balance due: withholding and estimated payments (read only by Form 2210), refundable credits (the earned income credit, the additional child tax credit, the refundable American opportunity credit, and the other Schedule 3 Part II items; excess social security withheld, Schedule 3 line 11, is reported but not netted), the refund and the amount owed (Form 1040 lines 25 to 37). The engine computes the total tax (line 24) and, on request, the Form 2210 penalty (line 38)",
      "Schedule 2 taxes other than the §72(t) additional tax (and, federal engine 2.3, the §72(q) one and Form 5329's 6% and 100% taxes), the §4974 missed-RMD excise and the net investment income tax: household employment taxes, the HSA, Archer MSA and other account additional taxes, credit recaptures, the deferred-compensation (§409A, §457A) and installment-sale interest taxes, and the rest of Schedule 2",
      "Form 5329 Part II (the additional tax on Coverdell ESA, QTP and ABLE account distributions), and around Parts III-VIII (federal engine 2.3): the deemed contribution of a prior excess absorbed by this year's unused limit (the IRA Deduction Worksheet, Form 8889 line 13: the engine has no traditional IRA or HSA deduction), Form 8889 itself (the HSA deduction, the 20% on distributions not used for medical expenses), the contributors' Coverdell MAGI limits, the Archer MSA limit and the ABLE-to-work amount (the caller's limits), a spouse's Coverdell ESA, Archer MSA, ABLE or Trump account, the 2025 Trump account excess (0 for 2026) and the excess-contribution limits of a projected year (refused)",
      "Royalty income, Schedule E Parts IV-V (REMICs, farm rental), Form 4797 gains, farm income and personal-property rental: no field carries them into the net investment income tax (otherOrdinaryIncome and pension are never net investment income; a nonqualified annuity has its own field; rental real estate has rentalNetIncome, federal engine 2.1; partnerships, S corporations, estates and trusts the K-1 fields, federal engine 2.3)",
      "Other Schedule 1 income items with their own rules: the net operating loss deduction, hobby income, §951/§951A inclusions, the §461(l) excess business loss adjustment and digital assets received as ordinary income",
      "The foreign earned income and housing exclusions (Form 2555) and the possession exclusions: MAGI is AGI throughout (the senior deduction, the NIIT, the SALT cap), and there is no Foreign Earned Income Tax Worksheet",
      "A filer or spouse who can be claimed as someone's dependent (the limited standard deduction), a dual-status alien, the Social Security lump-sum election (Pub 915 worksheets 2 to 4), the Form 8815 savings-bond interest exclusion and the other Pub 915 line 5 exclusions, repayments of benefits, a child's income on the parent's return (Form 8814), lump-sum distribution averaging (Form 4972), the retired public safety officer insurance exclusion and a pension's exclusion ratio for after-tax contributions (the pension field is the taxable amount)",
      "The senior deduction's valid-SSN condition is assumed met",
      "Form 8606 line 4 (contributions made after the year end) and qualified disaster distributions and repayments (lines 15b, 15c, 25b); the carry-forward basis omits them",
      "Planner IRMAA: the MAGI add-backs other than tax-exempt interest (the savings-bond interest exclusion, foreign earned income, possession income), the three-year-old return when the two-year-old one is not available, and a new determination after a life-changing event (Form SSA-44): the planner always uses the MAGI of two years earlier",
      "Planner RMDs per owner and per account: employer plans are not figured separately from IRAs, and a spouse's own IRA is distributed on the spouse's age, start age and divisor only when the plan gives the spouse's share of the traditional balance (traditionalBalanceSpouse); otherwise the planner takes one RMD on the household's combined traditional balance at the primary owner's age",
      "On Form 8960 Part II: foreign income tax and state or local property taxes attributable to net investment income (line 9b), miscellaneous investment expenses (line 9c), additional modifications (line 10) and the Form 4952 limit (investmentInterest is the deductible amount)",
      "§72(q) beyond the 10% and its exceptions (federal engine 2.3): the recapture with interest of a series of substantially equal payments modified before 59½ or within 5 years (§72(q)(3)), the 5% rate on a deferred annuity under a pre-March 1, 1986 election, and a modified endowment contract's additional tax (§72(v)); the annuity's exclusion ratio (nonqualifiedAnnuity is the taxable part)",
      "Substantially equal periodic payments from an employer plan, which §72(t)(3)(B) excepts only after the employee separates from service: seppDistribution is the IRA part, and the API refuses a seppDistribution that overlaps employerPlanDistribution",
      "Rental real estate beyond Schedule E Part I as one net amount, and Schedule E Parts II-III beyond one net amount per class (federal engine 2.3): royalties, REMICs (Part IV), farm rental (Form 4835), the release of a suspended loss on a disposition (section 469(g)) or at death, the commercial revitalization deduction, the per-activity allocation of the unallowed loss within a class (Form 8582 worksheets: each class is one activity), depreciation (an input inside the net amount) and its recapture, the at-risk rules (Form 6198) and the partner and shareholder basis limits (sections 704(d), 1366(d); Forms 7203/7217: the K-1 amounts are entered after them), the excess business loss limitation of section 461(l) (refused above its threshold), publicly traded partnerships, self-charged interest, the Form 1041 K-1 box 14 code H adjustment of Form 8960 line 7, a net operating loss, the rental real estate safe harbor of the QBI deduction (Rev. Proc. 2019-38), the AMT refiguring of passive losses, and the real estate professional's net investment income safe harbor (Treas. Reg. section 1.1411-4(g)(7)); Form 1116 line 3e takes the positive rental net income as gross income",
      "Inherited accounts beyond one account and one beneficiary: several beneficiaries of one account (the oldest's life expectancy, separate accounts) and trusts as beneficiaries (see-through trusts, applicable multi-beneficiary trusts) are the caller's to reduce to one beneficiary type; a successor beneficiary (the beneficiary of a beneficiary who died) and the 10-year limit after an eligible designated beneficiary's death; the surviving spouse's election to be treated as the decedent (SECURE 2.0 section 327), the spouse who dies before distributions begin, and the deemed election to treat the IRA as one's own; the decedent's basis (its own Form 8606) and a nonqualified distribution from an inherited Roth IRA; the 10-year election's deadline; the plan's own terms (a plan may require the 5-year or 10-year rule)",
      "Form 8962 beyond Parts I-III for one tax family: the allocation of a policy shared with another tax family (Part IV), the alternative calculation for the year of marriage (Part V), a qualified small employer health reimbursement arrangement, a dependent's own Form 8962, the self-employed health insurance deduction together with the credit (refused), the special enrollment period and eligibility facts (other minimum essential coverage, affordable employer coverage, lawful presence; the caller's assertion), and a premium tax credit in a projected year (refused: the guidelines and percentages are not published)"
    ]
  }
}

A general partner with a K-1 and a passive investment

A single 52-year-old general partner: $90,000 of nonpassive partnership income with $90,000 of self-employment earnings (box 14 code A) and the same amount of qualified business income, plus a passive K-1 loss of $15,000 that Form 8582 carries forward (no passive income to absorb it). The partner's SE tax and the QBI deduction are on the return; the passive loss is not.

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

{
  "filingStatus": "single",
  "age": 52,
  "k1NonpassiveIncome": 90000,
  "partnershipSeEarnings": 90000,
  "k1QualifiedBusinessIncome": 90000,
  "k1QbiActive": true,
  "k1PassiveIncome": -15000
}

Returns result.totalTax $19,314.60: AGI $83,641.70, taxable income $54,033.36, income tax $6,598. Engine version 2.3.2.

Line	Form	Label	Amount
`1040.2a`	Form 1040	Tax-exempt interest	$0
`1040.4b`	Form 1040	IRA distributions, taxable amount	$0
`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)	$0
`1040sd.15`	Schedule D	Net long-term capital gain or (loss)	$0
`1040sd.16`	Schedule D	Lines 7 and 15 combined	$0
`1040.7a`	Form 1040	Capital gain or (loss)	$0
`1040.8`	Form 1040	Additional income from Schedule 1, line 10	$90,000
`1040.9`	Form 1040	Total income	$90,000
`1040.11a`	Form 1040	Adjusted gross income	$83,641.70
`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 (the senior deduction, tips and overtime)	$0
`1040.14`	Form 1040	Total deductions (lines 12e, 13a and 13b)	$29,608.34
`1040.15`	Form 1040	Taxable income	$54,033.36
`1040.16`	Form 1040	Tax	$6,598
`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	$12,716.60
`1040.24`	Form 1040	Total tax	$19,314.60
`1040.1a`	Form 1040	Total amount from Form(s) W-2, box 1	$0
`1040.1z`	Form 1040	Add lines 1a through 1h	$0
`1040s1.3`	Schedule 1	Business income or (loss)	$0
`1040sse.12`	Schedule SE	Self-employment tax (the filer)	$12,716.60
`1040s2.4`	Schedule 2	Self-employment tax	$12,716.60
`1040s1.15`	Schedule 1	Deductible part of self-employment tax	$6,358.30
`1040s1.16`	Schedule 1	Self-employed SEP, SIMPLE, and qualified plans	$0
`1040s1.17`	Schedule 1	Self-employed health insurance deduction	$0
`1040.10`	Form 1040	Adjustments to income from Schedule 1, line 26	$6,358.30
`8959.7`	Form 8959	Additional Medicare Tax on Medicare wages	$0
`8959.13`	Form 8959	Additional Medicare Tax on self-employment income	$0
`1040s2.11`	Schedule 2	Additional Medicare Tax	$0
`8959.24`	Form 8959	Total Additional Medicare Tax withholding (to Form 1040 line 25c)	$0
`1040s3.11`	Schedule 3	Excess social security and tier 1 RRTA tax withheld	$0
`8995.11`	Form 8995	Taxable income before qualified business income deduction	$67,541.70
`1040.13a`	Form 1040	Qualified business income deduction	$13,508.34
`8582.2d`	Form 8582	Combine lines 2a, 2b, and 2c	-$15,000
`8582.3`	Form 8582	Combine lines 1d and 2d	-$15,000
`1040se.32`	Schedule E	Total partnership and S corporation income or (loss). Combine lines 30 and 31	$90,000
`1040se.37`	Schedule E	Total estate and trust income or (loss). Combine lines 35 and 36	$0
`1040se.41`	Schedule E	Total income or (loss). Combine lines 26, 32, 37, 39, and 40	$90,000
`1040s1.5`	Schedule 1	Rental real estate, royalties, partnerships, S corporations, trusts, etc. Attach Schedule E	$90,000
`8960.4a`	Form 8960	Rental real estate, royalties, partnerships, S corporations, trusts, etc.	$90,000
`8960.4b`	Form 8960	Adjustment for net income or loss derived in the ordinary course of a non-section 1411 trade or business	-$90,000

The complete response

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  "taxYear": 2026,
  "filingStatus": "single",
  "inputs": {
    "filingStatus": "single",
    "age": 52,
    "k1PassiveIncome": -15000,
    "k1NonpassiveIncome": 90000,
    "partnershipSeEarnings": 90000,
    "k1QualifiedBusinessIncome": 90000,
    "k1QbiActive": true
  },
  "result": {
    "shortTermGain": 0,
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    "socialSecurityTaxable": 0,
    "grossOrdinaryIncome": 83641.7025,
    "agi": 83641.7025,
    "magiIrmaa": 83641.7025,
    "standardDeduction": 16100,
    "seniorDeduction": 0,
    "taxableOrdinaryIncome": 54033.362,
    "unusedDeduction": 0,
    "taxableLongTermGain": 0,
    "ordinaryTax": 6598,
    "capitalGainsTax": 0,
    "niit": 0,
    "capitalGainsTaxExcludingNiit": 0,
    "incomeTax": 6598,
    "incomeTaxExcludingNiit": 6598,
    "earlyWithdrawalTax": 0,
    "totalTax": 19314.595
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  "schedules": {
    "scheduleA": {
      "itemizes": false,
      "deduction": 16100,
      "standardDeduction": 16100,
      "blindAddition": 0,
      "itemizedBeforeSection68": 0,
      "section68Reduction": 0,
      "itemized": 0,
      "medicalDeducted": 0,
      "saltPaid": 0,
      "saltCap": 40400,
      "saltDeducted": 0,
      "interestDeducted": 0,
      "charityFloor": 418.2085125,
      "charityDeducted": 0,
      "nonitemizerCharity": 0
    },
    "form8606": {
      "basisRatio": 0,
      "nontaxableConversion": 0,
      "nontaxableTotal": 0,
      "basisRemaining": 0,
      "rothQualified": false,
      "rothTaxableEarnings": 0,
      "rothConversionsWithinFiveYears": 0,
      "rothContributionsRemaining": 0
    },
    "form5329": {
      "earlyDistributions": 0,
      "exceptions": 0,
      "missedRmdExcise": 0
    },
    "work": {
      "wages": 0,
      "businessIncome": 0,
      "selfEmploymentTax": 12716.595,
      "selfEmploymentTaxFiler": 12716.595,
      "selfEmploymentTaxSpouse": 0,
      "netEarningsFiler": 83115,
      "netEarningsSpouse": 0,
      "selfEmploymentTaxDeduction": 6358.2975,
      "sepDeduction": 0,
      "selfEmployedHealthInsurance": 0,
      "adjustments": 6358.2975,
      "additionalMedicareTaxWages": 0,
      "additionalMedicareTaxSelfEmployment": 0,
      "additionalMedicareTax": 0,
      "additionalMedicareTaxWithheld": 0,
      "excessSocialSecurityWithheld": 0,
      "tipsDeduction": 0,
      "overtimeDeduction": 0
    },
    "qbi": {
      "form": "8995",
      "qualifiedBusinessIncome": 90000,
      "taxableIncomeBeforeDeduction": 67541.7025,
      "deduction": 13508.3405,
      "lossCarryforward": 0
    },
    "scheduleE": {
      "otherPassiveActivities": -15000,
      "rentalRealEstateActive": 0,
      "combinedIncomeOrLoss": -15000,
      "k1PassiveResult": 0,
      "k1PassiveUnallowedLossCarryforward": 15000,
      "estateTrustPassiveResult": 0,
      "estateTrustUnallowedLossCarryforward": 0,
      "partnershipsAndSCorporations": 90000,
      "estatesAndTrusts": 0,
      "rentalRealEstate": 0,
      "scheduleETotal": 90000,
      "niitNonpassiveAdjustment": -90000
    }
  },
  "formYear": 2025,
  "lines": [
    {
      "line": "1040.2a",
      "form": "Form 1040",
      "lineNumber": "2a",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "4b",
      "label": "IRA distributions, taxable amount",
      "rule": "irc_408d_ira_distribution",
      "value": 0,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_408d_ira_distribution"
    },
    {
      "line": "1040.5b",
      "form": "Form 1040",
      "lineNumber": "5b",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "8",
      "label": "Additional income from Schedule 1, line 10",
      "rule": "irc_61_other_income",
      "value": 90000,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_61_other_income"
    },
    {
      "line": "1040.9",
      "form": "Form 1040",
      "lineNumber": "9",
      "lineNumberDraft2026": "9",
      "label": "Total income",
      "rule": "irc_61_total_income",
      "value": 90000,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_61_total_income"
    },
    {
      "line": "1040.11a",
      "form": "Form 1040",
      "lineNumber": "11a",
      "lineNumberDraft2026": "11a",
      "label": "Adjusted gross income",
      "rule": "irc_62_agi_no_adjustments",
      "value": 83641.7025,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_62_agi_no_adjustments"
    },
    {
      "line": "1040.12e",
      "form": "Form 1040",
      "lineNumber": "12e",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "43",
      "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",
      "lineNumberDraft2026": "13a",
      "label": "Additional deductions from Schedule 1-A, line 38 (the senior deduction, tips and overtime)",
      "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",
      "lineNumberDraft2026": "14",
      "label": "Total deductions (lines 12e, 13a and 13b)",
      "rule": "irc_63_total_deductions",
      "value": 29608.3405,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_63_total_deductions"
    },
    {
      "line": "1040.15",
      "form": "Form 1040",
      "lineNumber": "15",
      "lineNumberDraft2026": "15",
      "label": "Taxable income",
      "rule": "irc_63_taxable_income",
      "value": 54033.362,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_63_taxable_income"
    },
    {
      "line": "1040.16",
      "form": "Form 1040",
      "lineNumber": "16",
      "lineNumberDraft2026": "16",
      "label": "Tax",
      "rule": "irc_3_tax_table",
      "value": 6598,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_3_tax_table"
    },
    {
      "line": "1040s2.8",
      "form": "Schedule 2",
      "lineNumber": "8",
      "lineNumberDraft2026": "5 (§72(t), §72(q), Form 5329 Part XI); 18 (the §4974 and §4973 excises)",
      "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",
      "lineNumberDraft2026": "6",
      "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",
      "lineNumberDraft2026": "23",
      "label": "Other taxes, from Schedule 2, line 21",
      "rule": "sched2_other_taxes",
      "value": 12716.595,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#sched2_other_taxes"
    },
    {
      "line": "1040.24",
      "form": "Form 1040",
      "lineNumber": "24",
      "lineNumberDraft2026": "24a",
      "label": "Total tax",
      "rule": "total_tax",
      "value": 19314.595,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#total_tax"
    },
    {
      "line": "1040.1a",
      "form": "Form 1040",
      "lineNumber": "1a",
      "lineNumberDraft2026": "1a",
      "label": "Total amount from Form(s) W-2, box 1",
      "rule": "irc_61a1_wages",
      "value": 0,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_61a1_wages"
    },
    {
      "line": "1040.1z",
      "form": "Form 1040",
      "lineNumber": "1z",
      "lineNumberDraft2026": "1z",
      "label": "Add lines 1a through 1h",
      "rule": "irc_61a1_wages",
      "value": 0,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_61a1_wages"
    },
    {
      "line": "1040s1.3",
      "form": "Schedule 1",
      "lineNumber": "3",
      "lineNumberDraft2026": "3",
      "label": "Business income or (loss)",
      "rule": "irc_61a2_business_income",
      "value": 0,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_61a2_business_income"
    },
    {
      "line": "1040sse.12",
      "form": "Schedule SE",
      "lineNumber": "12",
      "lineNumberDraft2026": "12",
      "label": "Self-employment tax (the filer)",
      "rule": "irc_1401_se_tax",
      "value": 12716.595,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_1401_se_tax"
    },
    {
      "line": "1040s2.4",
      "form": "Schedule 2",
      "lineNumber": "4",
      "lineNumberDraft2026": "4",
      "label": "Self-employment tax",
      "rule": "irc_1401_se_tax",
      "value": 12716.595,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_1401_se_tax"
    },
    {
      "line": "1040s1.15",
      "form": "Schedule 1",
      "lineNumber": "15",
      "lineNumberDraft2026": "15",
      "label": "Deductible part of self-employment tax",
      "rule": "irc_164f_half_se_tax",
      "value": 6358.2975,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_164f_half_se_tax"
    },
    {
      "line": "1040s1.16",
      "form": "Schedule 1",
      "lineNumber": "16",
      "lineNumberDraft2026": "16",
      "label": "Self-employed SEP, SIMPLE, and qualified plans",
      "rule": "irc_404_sep_deduction",
      "value": 0,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_404_sep_deduction"
    },
    {
      "line": "1040s1.17",
      "form": "Schedule 1",
      "lineNumber": "17",
      "lineNumberDraft2026": "17",
      "label": "Self-employed health insurance deduction",
      "rule": "irc_162l_se_health_insurance",
      "value": 0,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_162l_se_health_insurance"
    },
    {
      "line": "1040.10",
      "form": "Form 1040",
      "lineNumber": "10",
      "lineNumberDraft2026": "10",
      "label": "Adjustments to income from Schedule 1, line 26",
      "rule": "irc_62a_adjustments",
      "value": 6358.2975,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_62a_adjustments"
    },
    {
      "line": "8959.7",
      "form": "Form 8959",
      "lineNumber": "7",
      "lineNumberDraft2026": "7 (to Schedule 2 line 17b)",
      "label": "Additional Medicare Tax on Medicare wages",
      "rule": "irc_3101b2_addl_medicare",
      "value": 0,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_3101b2_addl_medicare"
    },
    {
      "line": "8959.13",
      "form": "Form 8959",
      "lineNumber": "13",
      "lineNumberDraft2026": "18 (to Schedule 2 line 11)",
      "label": "Additional Medicare Tax on self-employment income",
      "rule": "irc_3101b2_addl_medicare",
      "value": 0,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_3101b2_addl_medicare"
    },
    {
      "line": "1040s2.11",
      "form": "Schedule 2",
      "lineNumber": "11",
      "lineNumberDraft2026": "11 (SE part) + 17b (wages part)",
      "label": "Additional Medicare Tax",
      "rule": "irc_3101b2_addl_medicare",
      "value": 0,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_3101b2_addl_medicare"
    },
    {
      "line": "8959.24",
      "form": "Form 8959",
      "lineNumber": "24",
      "lineNumberDraft2026": "24",
      "label": "Total Additional Medicare Tax withholding (to Form 1040 line 25c)",
      "rule": "irc_3101b2_addl_medicare",
      "value": 0,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_3101b2_addl_medicare"
    },
    {
      "line": "1040s3.11",
      "form": "Schedule 3",
      "lineNumber": "11",
      "lineNumberDraft2026": "11",
      "label": "Excess social security and tier 1 RRTA tax withheld",
      "rule": "irc_31b_excess_ss",
      "value": 0,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_31b_excess_ss"
    },
    {
      "line": "8995.11",
      "form": "Form 8995",
      "lineNumber": "11",
      "lineNumberDraft2026": "11",
      "label": "Taxable income before qualified business income deduction",
      "rule": "irc_199a_qbi",
      "value": 67541.7025,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_199a_qbi"
    },
    {
      "line": "1040.13a",
      "form": "Form 1040",
      "lineNumber": "13a",
      "lineNumberDraft2026": "13b",
      "label": "Qualified business income deduction",
      "rule": "irc_199a_qbi",
      "value": 13508.3405,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_199a_qbi"
    },
    {
      "line": "8582.2d",
      "form": "Form 8582",
      "lineNumber": "2d",
      "lineNumberDraft2026": "2d",
      "label": "Combine lines 2a, 2b, and 2c",
      "rule": "irc_469_passive_loss",
      "value": -15000,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_469_passive_loss"
    },
    {
      "line": "8582.3",
      "form": "Form 8582",
      "lineNumber": "3",
      "lineNumberDraft2026": "3",
      "label": "Combine lines 1d and 2d",
      "rule": "irc_469_passive_loss",
      "value": -15000,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_469_passive_loss"
    },
    {
      "line": "1040se.32",
      "form": "Schedule E",
      "lineNumber": "32",
      "lineNumberDraft2026": "32",
      "label": "Total partnership and S corporation income or (loss). Combine lines 30 and 31",
      "rule": "irc_469_sched_e_k1",
      "value": 90000,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_469_sched_e_k1"
    },
    {
      "line": "1040se.37",
      "form": "Schedule E",
      "lineNumber": "37",
      "lineNumberDraft2026": "37",
      "label": "Total estate and trust income or (loss). Combine lines 35 and 36",
      "rule": "irc_469_sched_e_k1",
      "value": 0,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_469_sched_e_k1"
    },
    {
      "line": "1040se.41",
      "form": "Schedule E",
      "lineNumber": "41",
      "lineNumberDraft2026": "41",
      "label": "Total income or (loss). Combine lines 26, 32, 37, 39, and 40",
      "rule": "irc_469_sched_e_k1",
      "value": 90000,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_469_sched_e_k1"
    },
    {
      "line": "1040s1.5",
      "form": "Schedule 1",
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      "lineNumberDraft2026": "5",
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      "rule": "irc_469_sched_e_rental",
      "value": 90000,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_469_sched_e_rental"
    },
    {
      "line": "8960.4a",
      "form": "Form 8960",
      "lineNumber": "4a",
      "lineNumberDraft2026": "4a",
      "label": "Rental real estate, royalties, partnerships, S corporations, trusts, etc.",
      "rule": "irc_1411c1_rents",
      "value": 90000,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_1411c1_rents"
    },
    {
      "line": "8960.4b",
      "form": "Form 8960",
      "lineNumber": "4b",
      "lineNumberDraft2026": "4b",
      "label": "Adjustment for net income or loss derived in the ordinary course of a non-section 1411 trade or business",
      "rule": "irc_1411c1_k1",
      "value": -90000,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_1411c1_k1"
    }
  ],
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    "docs": "https://quantcalc.app/docs/federal-tax/",
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      "irc_103_tax_exempt_interest": [
        {
          "rule": "tax_exempt_103",
          "url": "https://www.law.cornell.edu/uscode/text/26/103",
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          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
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        {
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          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
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          "kind": "instructions",
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        {
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          "publisher": "Internal Revenue Service",
          "kind": "instructions",
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        {
          "rule": "form_1040_lines",
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          "publisher": "Internal Revenue Service",
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          "rule": "form_1040_lines",
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        {
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          "publisher": "Internal Revenue Service",
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        },
        {
          "rule": "form_1040_lines",
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        {
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          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
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        {
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          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Tax-exempt interest",
          "checked": "2026-10-12"
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        {
          "rule": "form_1040_lines",
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          "publisher": "Internal Revenue Service",
          "kind": "instructions",
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          "checked": "2026-10-12"
        },
        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s2.pdf",
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          "publisher": "Internal Revenue Service",
          "kind": "instructions",
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        {
          "rule": "form_1040_lines",
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          "kind": "instructions",
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        {
          "rule": "form_1040_lines",
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        {
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        {
          "rule": "p915",
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        {
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        {
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          "rule": "form_1040_lines",
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          "kind": "instructions",
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        {
          "rule": "form_1040_lines",
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          "kind": "instructions",
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        {
          "rule": "form_1040_lines",
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          "kind": "instructions",
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        {
          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
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          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Tax-exempt interest",
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        {
          "rule": "form_1040_lines",
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          "publisher": "Internal Revenue Service",
          "kind": "instructions",
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        {
          "rule": "form_1040_lines",
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          "publisher": "Internal Revenue Service",
          "kind": "instructions",
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        {
          "rule": "form_1040_lines",
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          "kind": "instructions",
          "official": true,
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      "irc_1222_net_capital_gain": [
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          "rule": "form_1040_lines",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
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          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Tax-exempt interest",
          "checked": "2026-10-12"
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        {
          "rule": "form_1040_lines",
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          "publisher": "Internal Revenue Service",
          "kind": "instructions",
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        {
          "rule": "form_1040_lines",
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          "publisher": "Internal Revenue Service",
          "kind": "instructions",
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          "rule": "form_1040_lines",
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          "kind": "instructions",
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          "quote": "Tax-exempt interest",
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          "rule": "form_1040_lines",
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          "publisher": "Internal Revenue Service",
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          "publisher": "Internal Revenue Service",
          "kind": "instructions",
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          "rule": "form_1040_lines",
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          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Net short-term capital gain or (loss)",
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          "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
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          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Tax-exempt interest",
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        },
        {
          "rule": "form_1040_lines",
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          "title": "Schedule 1-A (Form 1040) (2025): Additional Deductions",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
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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,
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        {
          "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_61_total_income": [
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          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
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          "quote": "gross income means all income from whatever source derived",
          "checked": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "rule": "age65_day_before",
          "url": "https://www.irs.gov/pub/irs-pdf/p554.pdf",
          "title": "Publication 554 (2025), Tax Guide for Seniors",
          "publisher": "Internal Revenue Service",
          "kind": "guidance",
          "official": true,
          "quote": "You are considered age 65 on the day before",
          "checked": "2026-10-12"
        },
        {
          "rule": "age65_day_before",
          "url": "https://www.irs.gov/pub/irs-pdf/i1040gi.pdf",
          "title": "Instructions for Form 1040 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "If you were born on January 1, 1961, you are considered to be age 65 at the end of 2025",
          "checked": "2026-10-12"
        },
        {
          "rule": "age65_day_before",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
          "title": "Schedule 1-A (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "were born before January 2, 1961",
          "checked": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "rule": "age65_day_before",
          "url": "https://www.irs.gov/pub/irs-pdf/p554.pdf",
          "title": "Publication 554 (2025), Tax Guide for Seniors",
          "publisher": "Internal Revenue Service",
          "kind": "guidance",
          "official": true,
          "quote": "You are considered age 65 on the day before",
          "checked": "2026-10-12"
        },
        {
          "rule": "age65_day_before",
          "url": "https://www.irs.gov/pub/irs-pdf/i1040gi.pdf",
          "title": "Instructions for Form 1040 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "If you were born on January 1, 1961, you are considered to be age 65 at the end of 2025",
          "checked": "2026-10-12"
        },
        {
          "rule": "age65_day_before",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
          "title": "Schedule 1-A (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "were born before January 2, 1961",
          "checked": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "irc_3_tax_table": [
        {
          "rule": "tax_table",
          "url": "https://www.law.cornell.edu/uscode/text/26/3",
          "title": "26 U.S. Code § 3",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "In lieu of the tax imposed by section 1, there is hereby imposed for each taxable year on the taxable income of every individual",
          "checked": "2026-10-12"
        },
        {
          "rule": "tax_table",
          "url": "https://www.irs.gov/pub/irs-pdf/i1040gi.pdf",
          "title": "Instructions for Form 1040 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "If your taxable income is less than $100,000, you must use the Tax Table",
          "checked": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "rule": "niit_nii",
          "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": "gross income from interest, dividends, annuities, royalties, and rents",
          "checked": "2026-10-12"
        },
        {
          "rule": "niit_nii",
          "url": "https://www.irs.gov/pub/irs-pdf/i8960.pdf",
          "title": "Instructions for Form 8960 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Form 1040 or 1040-SR, line 7a",
          "checked": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "irc_61a1_wages": [
        {
          "rule": "wages_1040_line1a",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
          "title": "Form 1040 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "form",
          "official": true,
          "quote": "total amount from form(s) w-2, box 1 (see instructions)",
          "checked": "2026-10-12"
        },
        {
          "rule": "wages_1040_line1a",
          "url": "https://www.irs.gov/pub/irs-dft/f1040--dft.pdf",
          "title": "Form 1040 (2026) DRAFT",
          "publisher": "Internal Revenue Service",
          "kind": "draft_form",
          "official": true,
          "quote": "total amount from form(s) w-2, box 1 (see instructions)",
          "checked": "2026-10-12"
        },
        {
          "rule": "fica_rates",
          "url": "https://www.law.cornell.edu/uscode/text/26/3101",
          "title": "26 U.S. Code § 3101",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "a tax equal to 6.2 percent of the wages",
          "checked": "2026-10-12"
        }
      ],
      "irc_61a2_business_income": [
        {
          "rule": "se_tax",
          "url": "https://www.law.cornell.edu/uscode/text/26/1401",
          "title": "26 U.S. Code §1401(a)-(b)(1)",
          "publisher": "Legal Information Institute (Cornell) - U.S. Code",
          "kind": "statute",
          "official": true,
          "quote": "a tax equal to 12.4 percent of the amount of the self-employment income for such taxable year",
          "checked": "2026-10-12"
        },
        {
          "rule": "se_tax",
          "url": "https://www.law.cornell.edu/uscode/text/26/1402",
          "title": "26 U.S. Code §1402",
          "publisher": "Legal Information Institute (Cornell) - U.S. Code",
          "kind": "statute",
          "official": true,
          "quote": "the net earnings from self-employment, if such net earnings for the taxable year are less than $400",
          "checked": "2026-10-12"
        },
        {
          "rule": "se_tax",
          "url": "https://www.law.cornell.edu/uscode/text/26/164",
          "title": "26 U.S. Code §164(f)",
          "publisher": "Legal Information Institute (Cornell) - U.S. Code",
          "kind": "statute",
          "official": true,
          "quote": "there shall be allowed as a deduction for the taxable year an amount equal to one-half of the taxes imposed by section 1401 (other than the taxes imposed by section 1401(b)(2)) for such taxable year",
          "checked": "2026-10-12"
        },
        {
          "rule": "se_tax",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sse.pdf",
          "title": "Schedule SE (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "form",
          "official": true,
          "quote": "if line 3 is more than zero, multiply line 3 by 92.35% (0.9235)",
          "checked": "2026-10-12"
        },
        {
          "rule": "se_tax",
          "url": "https://www.irs.gov/pub/irs-dft/f1040sse--dft.pdf",
          "title": "Schedule SE (Form 1040) 2026 DRAFT",
          "publisher": "Internal Revenue Service",
          "kind": "draft_form",
          "official": true,
          "quote": "maximum amount of combined wages and self-employment earnings subject to social security tax or $184,500 the 6.2% portion of the 7.65% railroad retirement (tier 1) tax for 2026",
          "checked": "2026-10-12"
        },
        {
          "rule": "se_tax",
          "url": "https://www.irs.gov/pub/irs-pdf/i1040gi.pdf",
          "title": "Instructions for Form 1040 (2025), Schedule 1 line 15",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "line 15 deductible part of self-employment tax if you were self-employed and owe self-employment tax, fill in schedule se to figure the amount of your deduction",
          "checked": "2026-10-12"
        },
        {
          "rule": "qbi_8995",
          "url": "https://www.law.cornell.edu/uscode/text/26/199A",
          "title": "26 U.S. Code §199A(a)",
          "publisher": "Legal Information Institute (Cornell) - U.S. Code",
          "kind": "statute",
          "official": true,
          "quote": "an amount equal to 20 percent of the excess (if any) of- (a) the taxable income of the taxpayer for the taxable year, over (b) the net capital gain (as defined in section 1(h)) of the taxpayer for such taxable year",
          "checked": "2026-10-12"
        },
        {
          "rule": "qbi_8995",
          "url": "https://www.irs.gov/pub/irs-pdf/i8995.pdf",
          "title": "Instructions for Form 8995 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "this includes, but isn't limited to, unreimbursed partnership expenses, business interest expense, deductible part of self-employment tax, self-employment health insurance deduction, and contributions to qualified retirement plans",
          "checked": "2026-10-12"
        },
        {
          "rule": "qbi_8995",
          "url": "https://www.irs.gov/pub/irs-pdf/f8995.pdf",
          "title": "Form 8995 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "form",
          "official": true,
          "quote": "use this form if your taxable income, before your qualified business income deduction, is at or below $197,300 ($394,600 if married filing jointly)",
          "checked": "2026-10-12"
        },
        {
          "rule": "qbi_8995",
          "url": "https://www.irs.gov/pub/irs-dft/f8995--dft.pdf",
          "title": "Form 8995 (2026) DRAFT",
          "publisher": "Internal Revenue Service",
          "kind": "draft_form",
          "official": true,
          "quote": "use this form if your taxable income, before your qualified business income deduction, is at or below $201,750 ($201,775 if married filing separately; $403,500 if married filing jointly)",
          "checked": "2026-10-12"
        },
        {
          "rule": "qbi_8995",
          "url": "https://www.irs.gov/pub/irs-dft/f1040--dft.pdf",
          "title": "Form 1040 (2026) DRAFT",
          "publisher": "Internal Revenue Service",
          "kind": "draft_form",
          "official": true,
          "quote": "qualified business income deduction from form 8995 or form 8995-a",
          "checked": "2026-10-12"
        }
      ],
      "irc_1401_se_tax": [
        {
          "rule": "se_tax",
          "url": "https://www.law.cornell.edu/uscode/text/26/1401",
          "title": "26 U.S. Code §1401(a)-(b)(1)",
          "publisher": "Legal Information Institute (Cornell) - U.S. Code",
          "kind": "statute",
          "official": true,
          "quote": "a tax equal to 12.4 percent of the amount of the self-employment income for such taxable year",
          "checked": "2026-10-12"
        },
        {
          "rule": "se_tax",
          "url": "https://www.law.cornell.edu/uscode/text/26/1402",
          "title": "26 U.S. Code §1402",
          "publisher": "Legal Information Institute (Cornell) - U.S. Code",
          "kind": "statute",
          "official": true,
          "quote": "the net earnings from self-employment, if such net earnings for the taxable year are less than $400",
          "checked": "2026-10-12"
        },
        {
          "rule": "se_tax",
          "url": "https://www.law.cornell.edu/uscode/text/26/164",
          "title": "26 U.S. Code §164(f)",
          "publisher": "Legal Information Institute (Cornell) - U.S. Code",
          "kind": "statute",
          "official": true,
          "quote": "there shall be allowed as a deduction for the taxable year an amount equal to one-half of the taxes imposed by section 1401 (other than the taxes imposed by section 1401(b)(2)) for such taxable year",
          "checked": "2026-10-12"
        },
        {
          "rule": "se_tax",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sse.pdf",
          "title": "Schedule SE (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "form",
          "official": true,
          "quote": "if line 3 is more than zero, multiply line 3 by 92.35% (0.9235)",
          "checked": "2026-10-12"
        },
        {
          "rule": "se_tax",
          "url": "https://www.irs.gov/pub/irs-dft/f1040sse--dft.pdf",
          "title": "Schedule SE (Form 1040) 2026 DRAFT",
          "publisher": "Internal Revenue Service",
          "kind": "draft_form",
          "official": true,
          "quote": "maximum amount of combined wages and self-employment earnings subject to social security tax or $184,500 the 6.2% portion of the 7.65% railroad retirement (tier 1) tax for 2026",
          "checked": "2026-10-12"
        },
        {
          "rule": "se_tax",
          "url": "https://www.irs.gov/pub/irs-pdf/i1040gi.pdf",
          "title": "Instructions for Form 1040 (2025), Schedule 1 line 15",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "line 15 deductible part of self-employment tax if you were self-employed and owe self-employment tax, fill in schedule se to figure the amount of your deduction",
          "checked": "2026-10-12"
        },
        {
          "rule": "fica_rates",
          "url": "https://www.law.cornell.edu/uscode/text/26/3101",
          "title": "26 U.S. Code § 3101",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "a tax equal to 6.2 percent of the wages",
          "checked": "2026-10-12"
        },
        {
          "rule": "ss_wage_base",
          "url": "https://www.ssa.gov/oact/cola/cbb.html",
          "title": "Contribution and benefit base",
          "publisher": "Social Security Administration, Office of the Chief Actuary",
          "kind": "agency_page",
          "official": true,
          "quote": "For earnings in 2026, this base is $184,500",
          "checked": "2026-10-12"
        }
      ],
      "irc_164f_half_se_tax": [
        {
          "rule": "se_tax",
          "url": "https://www.law.cornell.edu/uscode/text/26/1401",
          "title": "26 U.S. Code §1401(a)-(b)(1)",
          "publisher": "Legal Information Institute (Cornell) - U.S. Code",
          "kind": "statute",
          "official": true,
          "quote": "a tax equal to 12.4 percent of the amount of the self-employment income for such taxable year",
          "checked": "2026-10-12"
        },
        {
          "rule": "se_tax",
          "url": "https://www.law.cornell.edu/uscode/text/26/1402",
          "title": "26 U.S. Code §1402",
          "publisher": "Legal Information Institute (Cornell) - U.S. Code",
          "kind": "statute",
          "official": true,
          "quote": "the net earnings from self-employment, if such net earnings for the taxable year are less than $400",
          "checked": "2026-10-12"
        },
        {
          "rule": "se_tax",
          "url": "https://www.law.cornell.edu/uscode/text/26/164",
          "title": "26 U.S. Code §164(f)",
          "publisher": "Legal Information Institute (Cornell) - U.S. Code",
          "kind": "statute",
          "official": true,
          "quote": "there shall be allowed as a deduction for the taxable year an amount equal to one-half of the taxes imposed by section 1401 (other than the taxes imposed by section 1401(b)(2)) for such taxable year",
          "checked": "2026-10-12"
        },
        {
          "rule": "se_tax",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sse.pdf",
          "title": "Schedule SE (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "form",
          "official": true,
          "quote": "if line 3 is more than zero, multiply line 3 by 92.35% (0.9235)",
          "checked": "2026-10-12"
        },
        {
          "rule": "se_tax",
          "url": "https://www.irs.gov/pub/irs-dft/f1040sse--dft.pdf",
          "title": "Schedule SE (Form 1040) 2026 DRAFT",
          "publisher": "Internal Revenue Service",
          "kind": "draft_form",
          "official": true,
          "quote": "maximum amount of combined wages and self-employment earnings subject to social security tax or $184,500 the 6.2% portion of the 7.65% railroad retirement (tier 1) tax for 2026",
          "checked": "2026-10-12"
        },
        {
          "rule": "se_tax",
          "url": "https://www.irs.gov/pub/irs-pdf/i1040gi.pdf",
          "title": "Instructions for Form 1040 (2025), Schedule 1 line 15",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "line 15 deductible part of self-employment tax if you were self-employed and owe self-employment tax, fill in schedule se to figure the amount of your deduction",
          "checked": "2026-10-12"
        }
      ],
      "irc_404_sep_deduction": [
        {
          "rule": "qbi_8995",
          "url": "https://www.law.cornell.edu/uscode/text/26/199A",
          "title": "26 U.S. Code §199A(a)",
          "publisher": "Legal Information Institute (Cornell) - U.S. Code",
          "kind": "statute",
          "official": true,
          "quote": "an amount equal to 20 percent of the excess (if any) of- (a) the taxable income of the taxpayer for the taxable year, over (b) the net capital gain (as defined in section 1(h)) of the taxpayer for such taxable year",
          "checked": "2026-10-12"
        },
        {
          "rule": "qbi_8995",
          "url": "https://www.irs.gov/pub/irs-pdf/i8995.pdf",
          "title": "Instructions for Form 8995 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "this includes, but isn't limited to, unreimbursed partnership expenses, business interest expense, deductible part of self-employment tax, self-employment health insurance deduction, and contributions to qualified retirement plans",
          "checked": "2026-10-12"
        },
        {
          "rule": "qbi_8995",
          "url": "https://www.irs.gov/pub/irs-pdf/f8995.pdf",
          "title": "Form 8995 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "form",
          "official": true,
          "quote": "use this form if your taxable income, before your qualified business income deduction, is at or below $197,300 ($394,600 if married filing jointly)",
          "checked": "2026-10-12"
        },
        {
          "rule": "qbi_8995",
          "url": "https://www.irs.gov/pub/irs-dft/f8995--dft.pdf",
          "title": "Form 8995 (2026) DRAFT",
          "publisher": "Internal Revenue Service",
          "kind": "draft_form",
          "official": true,
          "quote": "use this form if your taxable income, before your qualified business income deduction, is at or below $201,750 ($201,775 if married filing separately; $403,500 if married filing jointly)",
          "checked": "2026-10-12"
        },
        {
          "rule": "qbi_8995",
          "url": "https://www.irs.gov/pub/irs-dft/f1040--dft.pdf",
          "title": "Form 1040 (2026) DRAFT",
          "publisher": "Internal Revenue Service",
          "kind": "draft_form",
          "official": true,
          "quote": "qualified business income deduction from form 8995 or form 8995-a",
          "checked": "2026-10-12"
        }
      ],
      "irc_162l_se_health_insurance": [
        {
          "rule": "qbi_8995",
          "url": "https://www.law.cornell.edu/uscode/text/26/199A",
          "title": "26 U.S. Code §199A(a)",
          "publisher": "Legal Information Institute (Cornell) - U.S. Code",
          "kind": "statute",
          "official": true,
          "quote": "an amount equal to 20 percent of the excess (if any) of- (a) the taxable income of the taxpayer for the taxable year, over (b) the net capital gain (as defined in section 1(h)) of the taxpayer for such taxable year",
          "checked": "2026-10-12"
        },
        {
          "rule": "qbi_8995",
          "url": "https://www.irs.gov/pub/irs-pdf/i8995.pdf",
          "title": "Instructions for Form 8995 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "this includes, but isn't limited to, unreimbursed partnership expenses, business interest expense, deductible part of self-employment tax, self-employment health insurance deduction, and contributions to qualified retirement plans",
          "checked": "2026-10-12"
        },
        {
          "rule": "qbi_8995",
          "url": "https://www.irs.gov/pub/irs-pdf/f8995.pdf",
          "title": "Form 8995 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "form",
          "official": true,
          "quote": "use this form if your taxable income, before your qualified business income deduction, is at or below $197,300 ($394,600 if married filing jointly)",
          "checked": "2026-10-12"
        },
        {
          "rule": "qbi_8995",
          "url": "https://www.irs.gov/pub/irs-dft/f8995--dft.pdf",
          "title": "Form 8995 (2026) DRAFT",
          "publisher": "Internal Revenue Service",
          "kind": "draft_form",
          "official": true,
          "quote": "use this form if your taxable income, before your qualified business income deduction, is at or below $201,750 ($201,775 if married filing separately; $403,500 if married filing jointly)",
          "checked": "2026-10-12"
        },
        {
          "rule": "qbi_8995",
          "url": "https://www.irs.gov/pub/irs-dft/f1040--dft.pdf",
          "title": "Form 1040 (2026) DRAFT",
          "publisher": "Internal Revenue Service",
          "kind": "draft_form",
          "official": true,
          "quote": "qualified business income deduction from form 8995 or form 8995-a",
          "checked": "2026-10-12"
        }
      ],
      "irc_62a_adjustments": [
        {
          "rule": "se_tax",
          "url": "https://www.law.cornell.edu/uscode/text/26/1401",
          "title": "26 U.S. Code §1401(a)-(b)(1)",
          "publisher": "Legal Information Institute (Cornell) - U.S. Code",
          "kind": "statute",
          "official": true,
          "quote": "a tax equal to 12.4 percent of the amount of the self-employment income for such taxable year",
          "checked": "2026-10-12"
        },
        {
          "rule": "se_tax",
          "url": "https://www.law.cornell.edu/uscode/text/26/1402",
          "title": "26 U.S. Code §1402",
          "publisher": "Legal Information Institute (Cornell) - U.S. Code",
          "kind": "statute",
          "official": true,
          "quote": "the net earnings from self-employment, if such net earnings for the taxable year are less than $400",
          "checked": "2026-10-12"
        },
        {
          "rule": "se_tax",
          "url": "https://www.law.cornell.edu/uscode/text/26/164",
          "title": "26 U.S. Code §164(f)",
          "publisher": "Legal Information Institute (Cornell) - U.S. Code",
          "kind": "statute",
          "official": true,
          "quote": "there shall be allowed as a deduction for the taxable year an amount equal to one-half of the taxes imposed by section 1401 (other than the taxes imposed by section 1401(b)(2)) for such taxable year",
          "checked": "2026-10-12"
        },
        {
          "rule": "se_tax",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sse.pdf",
          "title": "Schedule SE (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "form",
          "official": true,
          "quote": "if line 3 is more than zero, multiply line 3 by 92.35% (0.9235)",
          "checked": "2026-10-12"
        },
        {
          "rule": "se_tax",
          "url": "https://www.irs.gov/pub/irs-dft/f1040sse--dft.pdf",
          "title": "Schedule SE (Form 1040) 2026 DRAFT",
          "publisher": "Internal Revenue Service",
          "kind": "draft_form",
          "official": true,
          "quote": "maximum amount of combined wages and self-employment earnings subject to social security tax or $184,500 the 6.2% portion of the 7.65% railroad retirement (tier 1) tax for 2026",
          "checked": "2026-10-12"
        },
        {
          "rule": "se_tax",
          "url": "https://www.irs.gov/pub/irs-pdf/i1040gi.pdf",
          "title": "Instructions for Form 1040 (2025), Schedule 1 line 15",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "line 15 deductible part of self-employment tax if you were self-employed and owe self-employment tax, fill in schedule se to figure the amount of your deduction",
          "checked": "2026-10-12"
        },
        {
          "rule": "qbi_8995",
          "url": "https://www.law.cornell.edu/uscode/text/26/199A",
          "title": "26 U.S. Code §199A(a)",
          "publisher": "Legal Information Institute (Cornell) - U.S. Code",
          "kind": "statute",
          "official": true,
          "quote": "an amount equal to 20 percent of the excess (if any) of- (a) the taxable income of the taxpayer for the taxable year, over (b) the net capital gain (as defined in section 1(h)) of the taxpayer for such taxable year",
          "checked": "2026-10-12"
        },
        {
          "rule": "qbi_8995",
          "url": "https://www.irs.gov/pub/irs-pdf/i8995.pdf",
          "title": "Instructions for Form 8995 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "this includes, but isn't limited to, unreimbursed partnership expenses, business interest expense, deductible part of self-employment tax, self-employment health insurance deduction, and contributions to qualified retirement plans",
          "checked": "2026-10-12"
        },
        {
          "rule": "qbi_8995",
          "url": "https://www.irs.gov/pub/irs-pdf/f8995.pdf",
          "title": "Form 8995 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "form",
          "official": true,
          "quote": "use this form if your taxable income, before your qualified business income deduction, is at or below $197,300 ($394,600 if married filing jointly)",
          "checked": "2026-10-12"
        },
        {
          "rule": "qbi_8995",
          "url": "https://www.irs.gov/pub/irs-dft/f8995--dft.pdf",
          "title": "Form 8995 (2026) DRAFT",
          "publisher": "Internal Revenue Service",
          "kind": "draft_form",
          "official": true,
          "quote": "use this form if your taxable income, before your qualified business income deduction, is at or below $201,750 ($201,775 if married filing separately; $403,500 if married filing jointly)",
          "checked": "2026-10-12"
        },
        {
          "rule": "qbi_8995",
          "url": "https://www.irs.gov/pub/irs-dft/f1040--dft.pdf",
          "title": "Form 1040 (2026) DRAFT",
          "publisher": "Internal Revenue Service",
          "kind": "draft_form",
          "official": true,
          "quote": "qualified business income deduction from form 8995 or form 8995-a",
          "checked": "2026-10-12"
        }
      ],
      "irc_3101b2_addl_medicare": [
        {
          "rule": "addl_medicare_8959",
          "url": "https://www.law.cornell.edu/uscode/text/26/1401",
          "title": "26 U.S. Code §1401",
          "publisher": "Legal Information Institute (Cornell) - U.S. Code",
          "kind": "statute",
          "official": true,
          "quote": "a tax equal to 0.9 percent of the self-employment income for such taxable year which is in excess of- (i) in the case of a joint return, $250,000",
          "checked": "2026-10-12"
        },
        {
          "rule": "addl_medicare_8959",
          "url": "https://www.irs.gov/pub/irs-pdf/f8959.pdf",
          "title": "Form 8959 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "form",
          "official": true,
          "quote": "also include this amount on schedule 2 (form 1040), line 11",
          "checked": "2026-10-12"
        },
        {
          "rule": "addl_medicare_8959",
          "url": "https://www.irs.gov/pub/irs-pdf/i8959.pdf",
          "title": "Instructions for Form 8959 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "medicare wages and self-employment income are combined to determine if your income exceeds the threshold. a self-employment loss shouldn't be considered for purposes of this tax",
          "checked": "2026-10-12"
        },
        {
          "rule": "addl_medicare_8959",
          "url": "https://www.irs.gov/pub/irs-dft/i8959--dft.pdf",
          "title": "Instructions for Form 8959 (2026) DRAFT",
          "publisher": "Internal Revenue Service",
          "kind": "draft_instructions",
          "official": true,
          "quote": "filing status threshold amount married filing jointly $250,000 married filing separately $125,000 single $200,000 head of household $200,000 qualifying surviving spouse $200,000",
          "checked": "2026-10-12"
        },
        {
          "rule": "addl_medicare_8959",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s2.pdf",
          "title": "Schedule 2 (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "form",
          "official": true,
          "quote": "11 additional medicare tax. attach form 8959",
          "checked": "2026-10-12"
        },
        {
          "rule": "fica_rates",
          "url": "https://www.law.cornell.edu/uscode/text/26/3101",
          "title": "26 U.S. Code § 3101",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "a tax equal to 6.2 percent of the wages",
          "checked": "2026-10-12"
        }
      ],
      "irc_31b_excess_ss": [
        {
          "rule": "excess_ss_credit",
          "url": "https://www.law.cornell.edu/uscode/text/26/6413",
          "title": "26 U.S. Code §6413(c)",
          "publisher": "Legal Information Institute (Cornell) - U.S. Code",
          "kind": "statute",
          "official": true,
          "quote": "if by reason of an employee receiving wages from more than one employer during a calendar year the wages received by him during such year exceed the contribution and benefit base",
          "checked": "2026-10-12"
        },
        {
          "rule": "excess_ss_credit",
          "url": "https://www.law.cornell.edu/uscode/text/26/31",
          "title": "26 U.S. Code §31(b)",
          "publisher": "Legal Information Institute (Cornell) - U.S. Code",
          "kind": "statute",
          "official": true,
          "quote": "the amount allowed as a credit under such regulations shall, for purposes of this subtitle, be considered an amount withheld at source as tax under section 3402",
          "checked": "2026-10-12"
        },
        {
          "rule": "excess_ss_credit",
          "url": "https://www.irs.gov/pub/irs-pdf/i1040gi.pdf",
          "title": "Instructions for Form 1040 (2025), Schedule 3 line 11",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "line 11 excess social security and tier 1 rrta tax withheld if you, or your spouse if filing a joint return, had more than one employer for 2025 and total wages of more than $176,100",
          "checked": "2026-10-12"
        },
        {
          "rule": "excess_ss_credit",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s3.pdf",
          "title": "Schedule 3 (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "form",
          "official": true,
          "quote": "excess social security and tier 1 rrta tax withheld",
          "checked": "2026-10-12"
        },
        {
          "rule": "ss_wage_base",
          "url": "https://www.ssa.gov/oact/cola/cbb.html",
          "title": "Contribution and benefit base",
          "publisher": "Social Security Administration, Office of the Chief Actuary",
          "kind": "agency_page",
          "official": true,
          "quote": "For earnings in 2026, this base is $184,500",
          "checked": "2026-10-12"
        }
      ],
      "irc_199a_qbi": [
        {
          "rule": "qbi_8995",
          "url": "https://www.law.cornell.edu/uscode/text/26/199A",
          "title": "26 U.S. Code §199A(a)",
          "publisher": "Legal Information Institute (Cornell) - U.S. Code",
          "kind": "statute",
          "official": true,
          "quote": "an amount equal to 20 percent of the excess (if any) of- (a) the taxable income of the taxpayer for the taxable year, over (b) the net capital gain (as defined in section 1(h)) of the taxpayer for such taxable year",
          "checked": "2026-10-12"
        },
        {
          "rule": "qbi_8995",
          "url": "https://www.irs.gov/pub/irs-pdf/i8995.pdf",
          "title": "Instructions for Form 8995 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "this includes, but isn't limited to, unreimbursed partnership expenses, business interest expense, deductible part of self-employment tax, self-employment health insurance deduction, and contributions to qualified retirement plans",
          "checked": "2026-10-12"
        },
        {
          "rule": "qbi_8995",
          "url": "https://www.irs.gov/pub/irs-pdf/f8995.pdf",
          "title": "Form 8995 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "form",
          "official": true,
          "quote": "use this form if your taxable income, before your qualified business income deduction, is at or below $197,300 ($394,600 if married filing jointly)",
          "checked": "2026-10-12"
        },
        {
          "rule": "qbi_8995",
          "url": "https://www.irs.gov/pub/irs-dft/f8995--dft.pdf",
          "title": "Form 8995 (2026) DRAFT",
          "publisher": "Internal Revenue Service",
          "kind": "draft_form",
          "official": true,
          "quote": "use this form if your taxable income, before your qualified business income deduction, is at or below $201,750 ($201,775 if married filing separately; $403,500 if married filing jointly)",
          "checked": "2026-10-12"
        },
        {
          "rule": "qbi_8995",
          "url": "https://www.irs.gov/pub/irs-dft/f1040--dft.pdf",
          "title": "Form 1040 (2026) DRAFT",
          "publisher": "Internal Revenue Service",
          "kind": "draft_form",
          "official": true,
          "quote": "qualified business income deduction from form 8995 or form 8995-a",
          "checked": "2026-10-12"
        },
        {
          "rule": "qbi_obbba",
          "url": "https://www.law.cornell.edu/uscode/text/26/199A",
          "title": "26 U.S. Code §199A(b)(3)(B), (i)",
          "publisher": "Legal Information Institute (Cornell) - U.S. Code",
          "kind": "statute",
          "official": true,
          "quote": "exceeds the threshold amount, but does not exceed the sum of the threshold amount plus $75,000 ($150,000 in the case of a joint return)",
          "checked": "2026-10-12"
        },
        {
          "rule": "qbi_obbba",
          "url": "https://www.govinfo.gov/content/pkg/PLAW-119publ21/html/PLAW-119publ21.htm",
          "title": "Public Law 119-21 §70105",
          "publisher": "U.S. Government Publishing Office (govinfo)",
          "kind": "statute",
          "official": true,
          "quote": "sec. 70105. extension and enhancement of deduction for qualified business income",
          "checked": "2026-10-12"
        },
        {
          "rule": "qbi_obbba",
          "url": "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf",
          "title": "Rev. Proc. 2025-32 §2.12 and §4.26",
          "publisher": "Internal Revenue Service",
          "kind": "guidance",
          "official": true,
          "quote": "section 70105 of the obbba amended § 199a(i) to add a minimum deduction of $400",
          "checked": "2026-10-12"
        },
        {
          "rule": "qbi_obbba",
          "url": "https://www.irs.gov/pub/irs-dft/i8995--dft.pdf",
          "title": "Instructions for Form 8995 (2026) DRAFT",
          "publisher": "Internal Revenue Service",
          "kind": "draft_instructions",
          "official": true,
          "quote": "there is a minimum qualified business income deduction of $400 for taxpayers whose aggregate qualified business income for such taxable year is at least $1,000",
          "checked": "2026-10-12"
        },
        {
          "rule": "qbi",
          "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 $403,500 $553,500 Married Individuals Filing Separate Returns $201,775 $276,775 All Other Returns $201,750 $276,750",
          "checked": "2026-10-12"
        },
        {
          "rule": "qbi_k1",
          "url": "https://www.irs.gov/pub/irs-pdf/i1065sk1.pdf",
          "title": "Partner's Instructions for Schedule K-1 (Form 1065) (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Code Z. Section 199A information. Generally, you may",
          "checked": "2026-10-12"
        },
        {
          "rule": "qbi_k1",
          "url": "https://www.irs.gov/pub/irs-pdf/i1120ssk.pdf",
          "title": "Shareholder's Instructions for Schedule K-1 (Form 1120-S) (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Code V. Section 199A information. Generally, you may",
          "checked": "2026-10-12"
        },
        {
          "rule": "qbi_k1",
          "url": "https://www.irs.gov/pub/irs-pdf/i1041sk1.pdf",
          "title": "Beneficiary's Instructions for Schedule K-1 (Form 1041) (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Code I. Section 199A information. Generally, you may be",
          "checked": "2026-10-12"
        },
        {
          "rule": "qbi_k1",
          "url": "https://www.irs.gov/pub/irs-pdf/i8995.pdf",
          "title": "Instructions for Form 8995 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "disallowed or limited, including the basis, at-risk, passive loss, or",
          "checked": "2026-10-12"
        }
      ],
      "irc_469_passive_loss": [
        {
          "rule": "passive_loss_469",
          "url": "https://www.law.cornell.edu/uscode/text/26/469",
          "title": "26 U.S. Code § 469",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "Except as provided in paragraph (7), the term \"passive activity\" includes any rental activity.",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_8582",
          "url": "https://www.irs.gov/pub/irs-pdf/f8582.pdf",
          "title": "Form 8582 (2025), Passive Activity Loss Limitations",
          "publisher": "Internal Revenue Service",
          "kind": "form",
          "official": true,
          "quote": "Prior years' unallowed losses (enter the amount from Part IV, column (c))",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_8582",
          "url": "https://www.irs.gov/pub/irs-pdf/i8582.pdf",
          "title": "Instructions for Form 8582 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Married persons filing separate returns who lived apart from their spouses at all times during the year must enter $75,000 on line 5 instead of $150,000.",
          "checked": "2026-10-12"
        }
      ],
      "irc_469_sched_e_k1": [
        {
          "rule": "sched_e_k1",
          "url": "https://www.irs.gov/pub/irs-dft/f1040se--dft.pdf",
          "title": "Schedule E (Form 1040) (2026 early-release draft)",
          "publisher": "Internal Revenue Service",
          "kind": "draft_form",
          "official": true,
          "quote": "Total partnership and S corporation income or (loss). Combine lines 30 and 31",
          "checked": "2026-10-12"
        },
        {
          "rule": "sched_e_k1",
          "url": "https://www.irs.gov/pub/irs-pdf/i1040se.pdf",
          "title": "Instructions for Schedule E (Form 1040) (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "complete Form 8582 to figure the amount of the loss to enter in",
          "checked": "2026-10-12"
        },
        {
          "rule": "sched_e_k1",
          "url": "https://www.irs.gov/pub/irs-pdf/i1065sk1.pdf",
          "title": "Partner's Instructions for Schedule K-1 (Form 1065) (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Report box 1 income (loss) from partnership trade or",
          "checked": "2026-10-12"
        },
        {
          "rule": "sched_e_k1",
          "url": "https://www.law.cornell.edu/uscode/text/26/704",
          "title": "26 U.S. Code § 704",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "shall be allowed only to the extent of the adjusted basis of such partner",
          "checked": "2026-10-12"
        },
        {
          "rule": "sched_e_k1",
          "url": "https://www.law.cornell.edu/uscode/text/26/465",
          "title": "26 U.S. Code § 465",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "Limitation to amount at risk",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_8582_k1",
          "url": "https://www.irs.gov/pub/irs-dft/f8582--dft.pdf",
          "title": "Form 8582 (2026 early-release draft)",
          "publisher": "Internal Revenue Service",
          "kind": "draft_form",
          "official": true,
          "quote": "All Other Passive Activities",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_8582_k1",
          "url": "https://www.irs.gov/pub/irs-pdf/i8582.pdf",
          "title": "Instructions for Form 8582 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Use Part V for all other passive activities.",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_8582_k1",
          "url": "https://www.law.cornell.edu/uscode/text/26/469",
          "title": "26 U.S. Code § 469",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "no interest as a limited partner in a limited partnership shall be treated as an interest with respect to which the taxpayer actively participates",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_8582_k1",
          "url": "https://www.law.cornell.edu/cfr/text/26/1.469-5T",
          "title": "26 CFR 1.469-5T, Material participation",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "regulation",
          "official": true,
          "quote": "The individual participates in the activity for more than 500 hours during such year",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_8582_k1",
          "url": "https://www.law.cornell.edu/cfr/text/26/1.469-4",
          "title": "26 CFR 1.469-4, Definition of activity",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "regulation",
          "official": true,
          "quote": "The rental activity is insubstantial in relation to the trade or business activity",
          "checked": "2026-10-12"
        },
        {
          "rule": "se_partners",
          "url": "https://www.irs.gov/pub/irs-pdf/i1065sk1.pdf",
          "title": "Partner's Instructions for Schedule K-1 (Form 1065) (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Code A. Net earnings (loss) from self-employment. If",
          "checked": "2026-10-12"
        },
        {
          "rule": "se_partners",
          "url": "https://www.law.cornell.edu/uscode/text/26/1402",
          "title": "26 U.S. Code § 1402",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "there shall be excluded the distributive share of any item of income or loss of a limited partner",
          "checked": "2026-10-12"
        },
        {
          "rule": "se_partners",
          "url": "https://www.irs.gov/pub/irs-pdf/i1040sse.pdf",
          "title": "Instructions for Schedule SE (Form 1040) (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Limited partners should include only guaranteed payments",
          "checked": "2026-10-12"
        },
        {
          "rule": "se_partners",
          "url": "https://www.irs.gov/pub/irs-pdf/i1120ssk.pdf",
          "title": "Shareholder's Instructions for Schedule K-1 (Form 1120-S) (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "self-employment income and it isn",
          "checked": "2026-10-12"
        },
        {
          "rule": "ebl_461",
          "url": "https://www.law.cornell.edu/uscode/text/26/461",
          "title": "26 U.S. Code § 461",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "Limitation on excess business losses of noncorporate taxpayers",
          "checked": "2026-10-12"
        },
        {
          "rule": "ebl_461",
          "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": "$256,000 ($512,000 for joint returns)",
          "checked": "2026-10-12"
        },
        {
          "rule": "passive_loss_469",
          "url": "https://www.law.cornell.edu/uscode/text/26/469",
          "title": "26 U.S. Code § 469",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "Except as provided in paragraph (7), the term \"passive activity\" includes any rental activity.",
          "checked": "2026-10-12"
        }
      ],
      "irc_469_sched_e_rental": [
        {
          "rule": "sched_e_rental",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040se.pdf",
          "title": "Schedule E (Form 1040) 2025, Supplemental Income and Loss",
          "publisher": "Internal Revenue Service",
          "kind": "form",
          "official": true,
          "quote": "Subtract line 20 from line 3 (rents) and/or 4 (royalties).",
          "checked": "2026-10-12"
        },
        {
          "rule": "sched_e_rental",
          "url": "https://www.irs.gov/pub/irs-pdf/i1040se.pdf",
          "title": "Instructions for Schedule E (Form 1040) (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "You may need to complete Form 8582 to figure the amount of loss, if any, to enter on line 22.",
          "checked": "2026-10-12"
        },
        {
          "rule": "sched_e_rental",
          "url": "https://www.irs.gov/pub/irs-pdf/f8960.pdf",
          "title": "Form 8960 (2025), Net Investment Income Tax",
          "publisher": "Internal Revenue Service",
          "kind": "form",
          "official": true,
          "quote": "Rental real estate, royalties, partnerships, S corporations, trusts, trades or businesses, etc. (see instructions)",
          "checked": "2026-10-12"
        },
        {
          "rule": "sched_e_rental",
          "url": "https://www.irs.gov/pub/irs-pdf/i8960.pdf",
          "title": "Instructions for Form 8960 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Line 4a of Form 8960 includes total income reported on Schedules C, E, and F (Form 1040) that is potentially subject to NIIT.",
          "checked": "2026-10-12"
        },
        {
          "rule": "sched_e_rental",
          "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": "gross income from interest, dividends, annuities, royalties, and rents",
          "checked": "2026-10-12"
        },
        {
          "rule": "sched_e_rental",
          "url": "https://www.law.cornell.edu/uscode/text/26/1402",
          "title": "26 U.S. Code § 1402",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "there shall be excluded rentals from real estate and from personal property leased with the real estate",
          "checked": "2026-10-12"
        }
      ],
      "irc_1411c1_rents": [
        {
          "rule": "sched_e_rental",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040se.pdf",
          "title": "Schedule E (Form 1040) 2025, Supplemental Income and Loss",
          "publisher": "Internal Revenue Service",
          "kind": "form",
          "official": true,
          "quote": "Subtract line 20 from line 3 (rents) and/or 4 (royalties).",
          "checked": "2026-10-12"
        },
        {
          "rule": "sched_e_rental",
          "url": "https://www.irs.gov/pub/irs-pdf/i1040se.pdf",
          "title": "Instructions for Schedule E (Form 1040) (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "You may need to complete Form 8582 to figure the amount of loss, if any, to enter on line 22.",
          "checked": "2026-10-12"
        },
        {
          "rule": "sched_e_rental",
          "url": "https://www.irs.gov/pub/irs-pdf/f8960.pdf",
          "title": "Form 8960 (2025), Net Investment Income Tax",
          "publisher": "Internal Revenue Service",
          "kind": "form",
          "official": true,
          "quote": "Rental real estate, royalties, partnerships, S corporations, trusts, trades or businesses, etc. (see instructions)",
          "checked": "2026-10-12"
        },
        {
          "rule": "sched_e_rental",
          "url": "https://www.irs.gov/pub/irs-pdf/i8960.pdf",
          "title": "Instructions for Form 8960 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Line 4a of Form 8960 includes total income reported on Schedules C, E, and F (Form 1040) that is potentially subject to NIIT.",
          "checked": "2026-10-12"
        },
        {
          "rule": "sched_e_rental",
          "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": "gross income from interest, dividends, annuities, royalties, and rents",
          "checked": "2026-10-12"
        },
        {
          "rule": "sched_e_rental",
          "url": "https://www.law.cornell.edu/uscode/text/26/1402",
          "title": "26 U.S. Code § 1402",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "there shall be excluded rentals from real estate and from personal property leased with the real estate",
          "checked": "2026-10-12"
        }
      ],
      "irc_1411c1_k1": [
        {
          "rule": "niit_k1",
          "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 passive activity (within the meaning of section 469) with respect to the taxpayer",
          "checked": "2026-10-12"
        },
        {
          "rule": "niit_k1",
          "url": "https://www.irs.gov/pub/irs-dft/f8960--dft.pdf",
          "title": "Form 8960 (2026 early-release draft)",
          "publisher": "Internal Revenue Service",
          "kind": "draft_form",
          "official": true,
          "quote": "Adjustment for net income or loss derived in the ordinary course of a non-",
          "checked": "2026-10-12"
        },
        {
          "rule": "niit_k1",
          "url": "https://www.irs.gov/pub/irs-pdf/i8960.pdf",
          "title": "Instructions for Form 8960 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Nonpassive income not subject to NIIT is entered as a negative amount on line 4b.",
          "checked": "2026-10-12"
        }
      ]
    },
    "unsourced": [],
    "notModeled": [
      "Wages and self-employment beyond the W-2 and Schedule C amounts the API takes: farm income and the optional methods of Schedule SE, church employee income, railroad retirement (RRTA) compensation, unreported tips (Form 4137) and uncollected FICA (Form 8919), statutory employees; the QBI deduction's REIT dividends, publicly traded partnership income, qualified business loss carryforwards in and the agricultural cooperative (patron) reduction; every business is taken as one the filer materially participates in",
      "Form 4952 investment-interest elections (the Schedule D Tax Worksheet lines 3 to 5 and 8, and the Qualified Dividends and Capital Gain Tax Worksheet's line 3); qualified dividends are taken to meet the holding-period test (more than 60 days in the 121-day period around the ex-dividend date, IRS Pub 550)",
      "Credits other than the foreign tax credit, the credit for the elderly or disabled, the saver's credit, the child tax credit and credit for other dependents and the earned income credit: child and dependent care, education, energy and vehicle credits, the adoption credit, the general business credit, the prior-year minimum tax credit (Form 8801); the dependency, relationship, residency, identification-number and student tests of the credits are the caller's assertion; the EIC of a filer with foreign earned income, the Schedule 8812 Puerto Rico rules and nontaxable combat pay",
      "Foreign tax credit and AMT limits: foreign income other than passive fund income (the general, section 901(j), treaty and lump-sum categories, foreign 25%/28% gains, Form 2555), interest expense apportionment (Form 1116 lines 4a-4b), foreign tax reductions and the high-tax kickout (lines 12-13), the carryback and reading back a carryover out, the AMT refiguring of capital gains and of Form 4952 (lines 2c and Part III) and the Form 6251 adjustments beyond private-activity-bond interest, incentive stock options and the caller's disposition and other adjustments",
      "Adjustments to income (Schedule 1 Part II) other than the deductible part of self-employment tax, the self-employed retirement plan deduction and the self-employed health insurance deduction (lines 15-17); the Schedule 1-A car-loan interest deduction; the tips and overtime deductions' valid-SSN and qualifying-occupation conditions are the caller's assertion",
      "Private-foundation gift limits (and their carryover classes), the 0.5% floor on carryovers into 2026 and later as the IRS may read it (the engine applies it to the total, carryovers included), non-cash gifts other than long-term capital-gain property (ordinary-income property and the §170(e) reduction), and the §163(h)(3) mortgage-debt limit (mortgage interest is taken as a deductible amount); casualty and theft losses (Schedule A line 15, Form 4684); other itemized deductions (line 16) are taken as already limited (gambling losses up to winnings)",
      "The calculation of substantially equal periodic payments (the installment is an input), the other §72(t)(2) exceptions (first home, medical, birth or adoption, emergency, domestic abuse, terminal illness), the further Form 5329 exceptions (a qualified domestic relations order, health insurance while unemployed, higher education, an IRS levy, reservists, ESOP dividends, federal phased retirement, §414(w) and corrective distributions), the 25-years-of-service alternative to separation at 50, the 25% rate on a SIMPLE IRA distribution in its first 2 years (the engine uses 10%), and first-home or death Roth distributions",
      "The §4974(d) reasonable-cause waiver of the missed-RMD excise and the still-working exception for an employer plan; one request carries one excise rate (a shortfall partly corrected and partly not cannot be sent at once)",
      "Form 2210's penalty waivers and the farmer and fisherman rules, Part II box E (a joint return in only one of the two years), Schedule AI for estates and trusts, and Schedule AI's period amounts of the items a request cannot split by period (Schedule A amounts, the AMT preference items, the credits' inputs and the rest accrue evenly through the year); the Schedule AI NIIT and Additional Medicare Tax are figured on the annualized amounts (the instructions give no other rule)",
      "A qualifying surviving spouse's eligibility (the year of death, the dependent child) is the caller's assertion; the split-interest QCD is an engine function, not a request field",
      "A spouse's death on a single return: the capital-loss carryover out is the joint return's; the decedent's share does not pass to the survivor (IRS Pub 550), so the caller enters the survivor's share as next year's carryover (the Monte Carlo planner splits it: spouseCapitalLossShare)",
      "The balance due: withholding and estimated payments (read only by Form 2210), refundable credits (the earned income credit, the additional child tax credit, the refundable American opportunity credit, and the other Schedule 3 Part II items; excess social security withheld, Schedule 3 line 11, is reported but not netted), the refund and the amount owed (Form 1040 lines 25 to 37). The engine computes the total tax (line 24) and, on request, the Form 2210 penalty (line 38)",
      "Schedule 2 taxes other than the §72(t) additional tax (and, federal engine 2.3, the §72(q) one and Form 5329's 6% and 100% taxes), the §4974 missed-RMD excise and the net investment income tax: household employment taxes, the HSA, Archer MSA and other account additional taxes, credit recaptures, the deferred-compensation (§409A, §457A) and installment-sale interest taxes, and the rest of Schedule 2",
      "Form 5329 Part II (the additional tax on Coverdell ESA, QTP and ABLE account distributions), and around Parts III-VIII (federal engine 2.3): the deemed contribution of a prior excess absorbed by this year's unused limit (the IRA Deduction Worksheet, Form 8889 line 13: the engine has no traditional IRA or HSA deduction), Form 8889 itself (the HSA deduction, the 20% on distributions not used for medical expenses), the contributors' Coverdell MAGI limits, the Archer MSA limit and the ABLE-to-work amount (the caller's limits), a spouse's Coverdell ESA, Archer MSA, ABLE or Trump account, the 2025 Trump account excess (0 for 2026) and the excess-contribution limits of a projected year (refused)",
      "Royalty income, Schedule E Parts IV-V (REMICs, farm rental), Form 4797 gains, farm income and personal-property rental: no field carries them into the net investment income tax (otherOrdinaryIncome and pension are never net investment income; a nonqualified annuity has its own field; rental real estate has rentalNetIncome, federal engine 2.1; partnerships, S corporations, estates and trusts the K-1 fields, federal engine 2.3)",
      "Other Schedule 1 income items with their own rules: the net operating loss deduction, hobby income, §951/§951A inclusions, the §461(l) excess business loss adjustment and digital assets received as ordinary income",
      "The foreign earned income and housing exclusions (Form 2555) and the possession exclusions: MAGI is AGI throughout (the senior deduction, the NIIT, the SALT cap), and there is no Foreign Earned Income Tax Worksheet",
      "A filer or spouse who can be claimed as someone's dependent (the limited standard deduction), a dual-status alien, the Social Security lump-sum election (Pub 915 worksheets 2 to 4), the Form 8815 savings-bond interest exclusion and the other Pub 915 line 5 exclusions, repayments of benefits, a child's income on the parent's return (Form 8814), lump-sum distribution averaging (Form 4972), the retired public safety officer insurance exclusion and a pension's exclusion ratio for after-tax contributions (the pension field is the taxable amount)",
      "The senior deduction's valid-SSN condition is assumed met",
      "Form 8606 line 4 (contributions made after the year end) and qualified disaster distributions and repayments (lines 15b, 15c, 25b); the carry-forward basis omits them",
      "Planner IRMAA: the MAGI add-backs other than tax-exempt interest (the savings-bond interest exclusion, foreign earned income, possession income), the three-year-old return when the two-year-old one is not available, and a new determination after a life-changing event (Form SSA-44): the planner always uses the MAGI of two years earlier",
      "Planner RMDs per owner and per account: employer plans are not figured separately from IRAs, and a spouse's own IRA is distributed on the spouse's age, start age and divisor only when the plan gives the spouse's share of the traditional balance (traditionalBalanceSpouse); otherwise the planner takes one RMD on the household's combined traditional balance at the primary owner's age",
      "On Form 8960 Part II: foreign income tax and state or local property taxes attributable to net investment income (line 9b), miscellaneous investment expenses (line 9c), additional modifications (line 10) and the Form 4952 limit (investmentInterest is the deductible amount)",
      "§72(q) beyond the 10% and its exceptions (federal engine 2.3): the recapture with interest of a series of substantially equal payments modified before 59½ or within 5 years (§72(q)(3)), the 5% rate on a deferred annuity under a pre-March 1, 1986 election, and a modified endowment contract's additional tax (§72(v)); the annuity's exclusion ratio (nonqualifiedAnnuity is the taxable part)",
      "Substantially equal periodic payments from an employer plan, which §72(t)(3)(B) excepts only after the employee separates from service: seppDistribution is the IRA part, and the API refuses a seppDistribution that overlaps employerPlanDistribution",
      "Rental real estate beyond Schedule E Part I as one net amount, and Schedule E Parts II-III beyond one net amount per class (federal engine 2.3): royalties, REMICs (Part IV), farm rental (Form 4835), the release of a suspended loss on a disposition (section 469(g)) or at death, the commercial revitalization deduction, the per-activity allocation of the unallowed loss within a class (Form 8582 worksheets: each class is one activity), depreciation (an input inside the net amount) and its recapture, the at-risk rules (Form 6198) and the partner and shareholder basis limits (sections 704(d), 1366(d); Forms 7203/7217: the K-1 amounts are entered after them), the excess business loss limitation of section 461(l) (refused above its threshold), publicly traded partnerships, self-charged interest, the Form 1041 K-1 box 14 code H adjustment of Form 8960 line 7, a net operating loss, the rental real estate safe harbor of the QBI deduction (Rev. Proc. 2019-38), the AMT refiguring of passive losses, and the real estate professional's net investment income safe harbor (Treas. Reg. section 1.1411-4(g)(7)); Form 1116 line 3e takes the positive rental net income as gross income",
      "Inherited accounts beyond one account and one beneficiary: several beneficiaries of one account (the oldest's life expectancy, separate accounts) and trusts as beneficiaries (see-through trusts, applicable multi-beneficiary trusts) are the caller's to reduce to one beneficiary type; a successor beneficiary (the beneficiary of a beneficiary who died) and the 10-year limit after an eligible designated beneficiary's death; the surviving spouse's election to be treated as the decedent (SECURE 2.0 section 327), the spouse who dies before distributions begin, and the deemed election to treat the IRA as one's own; the decedent's basis (its own Form 8606) and a nonqualified distribution from an inherited Roth IRA; the 10-year election's deadline; the plan's own terms (a plan may require the 5-year or 10-year rule)",
      "Form 8962 beyond Parts I-III for one tax family: the allocation of a policy shared with another tax family (Part IV), the alternative calculation for the year of marriage (Part V), a qualified small employer health reimbursement arrangement, a dependent's own Form 8962, the self-employed health insurance deduction together with the credit (refused), the special enrollment period and eligibility facts (other minimum essential coverage, affordable employer coverage, lawful presence; the caller's assertion), and a premium tax credit in a projected year (refused: the guidelines and percentages are not published)"
    ]
  }
}

A Roth IRA contribution over the income limit

A single 40-year-old with $161,234 of wages contributes the full $7,500 to a Roth IRA. Her MAGI is $8,234 into the $15,000 phase-out range, so Pub 590-A Worksheet 2-2 cuts her limit to $3,390 (rounded up to $10); the $4,110 excess draws the 6% tax ($246.60) on Form 5329 Part IV unless she withdraws it by the due date.

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

{
  "filingStatus": "single",
  "age": 40,
  "wages": 161234,
  "rothIraContributions": 7500
}

Returns result.totalTax $27,676.76: AGI $161,234, taxable income $145,134, income tax $27,430.16. Engine version 2.3.2.

Line	Form	Label	Amount
`1040.2a`	Form 1040	Tax-exempt interest	$0
`1040.4b`	Form 1040	IRA distributions, taxable amount	$0
`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)	$0
`1040sd.15`	Schedule D	Net long-term capital gain or (loss)	$0
`1040sd.16`	Schedule D	Lines 7 and 15 combined	$0
`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	$161,234
`1040.11a`	Form 1040	Adjusted gross income	$161,234
`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 (the senior deduction, tips and overtime)	$0
`1040.14`	Form 1040	Total deductions (lines 12e, 13a and 13b)	$16,100
`1040.15`	Form 1040	Taxable income	$145,134
`1040.16`	Form 1040	Tax	$27,430.16
`1040s2.8`	Schedule 2	Additional tax on IRAs or other tax-favored accounts	$246.60
`1040s2.12`	Schedule 2	Net investment income tax	$0
`1040.23`	Form 1040	Other taxes, from Schedule 2, line 21	$246.60
`1040.24`	Form 1040	Total tax	$27,676.76
`1040.1a`	Form 1040	Total amount from Form(s) W-2, box 1	$161,234
`1040.1z`	Form 1040	Add lines 1a through 1h	$161,234
`1040s1.3`	Schedule 1	Business income or (loss)	$0
`1040sse.12`	Schedule SE	Self-employment tax (the filer)	$0
`1040s2.4`	Schedule 2	Self-employment tax	$0
`1040s1.15`	Schedule 1	Deductible part of self-employment tax	$0
`1040s1.16`	Schedule 1	Self-employed SEP, SIMPLE, and qualified plans	$0
`1040s1.17`	Schedule 1	Self-employed health insurance deduction	$0
`1040.10`	Form 1040	Adjustments to income from Schedule 1, line 26	$0
`8959.7`	Form 8959	Additional Medicare Tax on Medicare wages	$0
`8959.13`	Form 8959	Additional Medicare Tax on self-employment income	$0
`1040s2.11`	Schedule 2	Additional Medicare Tax	$0
`8959.24`	Form 8959	Total Additional Medicare Tax withholding (to Form 1040 line 25c)	$0
`1040s3.11`	Schedule 3	Excess social security and tier 1 RRTA tax withheld	$0
`5329.16`	Form 5329	Total excess contributions (traditional IRAs; both spouses' forms on a joint return)	$0
`5329.17`	Form 5329	Additional tax on excess traditional IRA contributions	$0
`5329.24`	Form 5329	Total excess contributions (Roth IRAs)	$4,110
`5329.25`	Form 5329	Additional tax on excess Roth IRA contributions	$246.60
`5329.32`	Form 5329	Total excess contributions (Coverdell ESAs)	$0
`5329.33`	Form 5329	Additional tax on excess Coverdell ESA contributions	$0
`5329.40`	Form 5329	Total excess contributions (Archer MSAs)	$0
`5329.41`	Form 5329	Additional tax on excess Archer MSA contributions	$0
`5329.48`	Form 5329	Total excess contributions (HSAs)	$0
`5329.49`	Form 5329	Additional tax on excess HSA contributions	$0
`5329.50`	Form 5329	Excess contributions to the ABLE account	$0
`5329.51`	Form 5329	Additional tax on excess ABLE contributions	$0
`5329.60`	Form 5329	Trump account excess contributions after distributions	$0
`5329.61`	Form 5329	Additional tax on excess Trump account contributions	$0
`5329.63`	Form 5329	Additional tax on the earnings of a distributed Trump account excess (100%)	$0

The complete response

{
  "engineVersion": "2.3.2",
  "taxYear": 2026,
  "filingStatus": "single",
  "inputs": {
    "filingStatus": "single",
    "age": 40,
    "wages": 161234,
    "rothIraContributions": 7500
  },
  "result": {
    "shortTermGain": 0,
    "longTermGain": 0,
    "socialSecurityTaxable": 0,
    "grossOrdinaryIncome": 161234,
    "agi": 161234,
    "magiIrmaa": 161234,
    "standardDeduction": 16100,
    "seniorDeduction": 0,
    "taxableOrdinaryIncome": 145134,
    "unusedDeduction": 0,
    "taxableLongTermGain": 0,
    "ordinaryTax": 27430.16,
    "capitalGainsTax": 0,
    "niit": 0,
    "capitalGainsTaxExcludingNiit": 0,
    "incomeTax": 27430.16,
    "incomeTaxExcludingNiit": 27430.16,
    "earlyWithdrawalTax": 0,
    "totalTax": 27676.76
  },
  "schedules": {
    "scheduleA": {
      "itemizes": false,
      "deduction": 16100,
      "standardDeduction": 16100,
      "blindAddition": 0,
      "itemizedBeforeSection68": 0,
      "section68Reduction": 0,
      "itemized": 0,
      "medicalDeducted": 0,
      "saltPaid": 0,
      "saltCap": 40400,
      "saltDeducted": 0,
      "interestDeducted": 0,
      "charityFloor": 806.17,
      "charityDeducted": 0,
      "nonitemizerCharity": 0
    },
    "form8606": {
      "basisRatio": 0,
      "nontaxableConversion": 0,
      "nontaxableTotal": 0,
      "basisRemaining": 0,
      "rothQualified": false,
      "rothTaxableEarnings": 0,
      "rothConversionsWithinFiveYears": 0,
      "rothContributionsRemaining": 0
    },
    "form5329": {
      "earlyDistributions": 0,
      "exceptions": 0,
      "missedRmdExcise": 0,
      "excessContributions": {
        "filer": {
          "traditionalIraLimit": 7500,
          "traditionalIraExcess": 0,
          "traditionalIraTax": 0,
          "rothIraLimit": 3390,
          "rothIraExcess": 4110,
          "rothIraTax": 246.6,
          "hsaLimit": 0,
          "hsaExcess": 0,
          "hsaTax": 0
        },
        "coverdellExcess": 0,
        "coverdellTax": 0,
        "archerMsaExcess": 0,
        "archerMsaTax": 0,
        "ableExcess": 0,
        "ableTax": 0,
        "trumpAccountExcess": 0,
        "trumpAccountTax": 0,
        "trumpAccountEarningsTax": 0,
        "excessContributionsTax": 246.6
      }
    },
    "work": {
      "wages": 161234,
      "businessIncome": 0,
      "selfEmploymentTax": 0,
      "selfEmploymentTaxFiler": 0,
      "selfEmploymentTaxSpouse": 0,
      "netEarningsFiler": 0,
      "netEarningsSpouse": 0,
      "selfEmploymentTaxDeduction": 0,
      "sepDeduction": 0,
      "selfEmployedHealthInsurance": 0,
      "adjustments": 0,
      "additionalMedicareTaxWages": 0,
      "additionalMedicareTaxSelfEmployment": 0,
      "additionalMedicareTax": 0,
      "additionalMedicareTaxWithheld": 0,
      "excessSocialSecurityWithheld": 0,
      "tipsDeduction": 0,
      "overtimeDeduction": 0
    }
  },
  "formYear": 2025,
  "lines": [
    {
      "line": "1040.2a",
      "form": "Form 1040",
      "lineNumber": "2a",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "4b",
      "label": "IRA distributions, taxable amount",
      "rule": "irc_408d_ira_distribution",
      "value": 0,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_408d_ira_distribution"
    },
    {
      "line": "1040.5b",
      "form": "Form 1040",
      "lineNumber": "5b",
      "lineNumberDraft2026": "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"
    },
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      "lineNumberDraft2026": "7 (to Schedule 2 line 17b)",
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      "rule": "irc_3101b2_addl_medicare",
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      "lineNumberDraft2026": "18 (to Schedule 2 line 11)",
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        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "rule": "age65_day_before",
          "url": "https://www.irs.gov/pub/irs-pdf/p554.pdf",
          "title": "Publication 554 (2025), Tax Guide for Seniors",
          "publisher": "Internal Revenue Service",
          "kind": "guidance",
          "official": true,
          "quote": "You are considered age 65 on the day before",
          "checked": "2026-10-12"
        },
        {
          "rule": "age65_day_before",
          "url": "https://www.irs.gov/pub/irs-pdf/i1040gi.pdf",
          "title": "Instructions for Form 1040 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "If you were born on January 1, 1961, you are considered to be age 65 at the end of 2025",
          "checked": "2026-10-12"
        },
        {
          "rule": "age65_day_before",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
          "title": "Schedule 1-A (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "were born before January 2, 1961",
          "checked": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "rule": "age65_day_before",
          "url": "https://www.irs.gov/pub/irs-pdf/p554.pdf",
          "title": "Publication 554 (2025), Tax Guide for Seniors",
          "publisher": "Internal Revenue Service",
          "kind": "guidance",
          "official": true,
          "quote": "You are considered age 65 on the day before",
          "checked": "2026-10-12"
        },
        {
          "rule": "age65_day_before",
          "url": "https://www.irs.gov/pub/irs-pdf/i1040gi.pdf",
          "title": "Instructions for Form 1040 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "If you were born on January 1, 1961, you are considered to be age 65 at the end of 2025",
          "checked": "2026-10-12"
        },
        {
          "rule": "age65_day_before",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
          "title": "Schedule 1-A (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "were born before January 2, 1961",
          "checked": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "rule": "qualified_dividends",
          "url": "https://www.law.cornell.edu/uscode/text/26/1",
          "title": "26 U.S. Code § 1",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "means net capital gain (determined without regard to this paragraph) increased by qualified dividend income",
          "checked": "2026-10-12"
        },
        {
          "rule": "qualified_dividends",
          "url": "https://www.irs.gov/publications/p505",
          "title": "Publication 505 (2026), Tax Withholding and Estimated Tax",
          "publisher": "Internal Revenue Service",
          "kind": "guidance",
          "official": true,
          "quote": "Enter your qualified dividends expected for 2026",
          "checked": "2026-10-12"
        },
        {
          "rule": "qualified_dividends",
          "url": "https://www.irs.gov/pub/irs-pdf/i1040gi.pdf",
          "title": "Form 1040 and 1040-SR Instructions 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Enter the smaller of line 15 or line 16 of Schedule D. If either line 15 or line 16 is blank or a loss, enter -0-",
          "checked": "2026-10-12"
        },
        {
          "rule": "qualified_dividends",
          "url": "https://www.irs.gov/pub/irs-pdf/f1099div.pdf",
          "title": "Form 1099-DIV",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "1a Total ordinary dividends",
          "checked": "2026-10-12"
        },
        {
          "rule": "qualified_dividends",
          "url": "https://www.irs.gov/publications/p550",
          "title": "Publication 550, Investment Income and Expenses",
          "publisher": "Internal Revenue Service",
          "kind": "guidance",
          "official": true,
          "quote": "You must have held the stock for more than 60 days during the 121-day period that begins 60 days before the ex-dividend date",
          "checked": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "rule": "niit_nii",
          "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": "gross income from interest, dividends, annuities, royalties, and rents",
          "checked": "2026-10-12"
        },
        {
          "rule": "niit_nii",
          "url": "https://www.irs.gov/pub/irs-pdf/i8960.pdf",
          "title": "Instructions for Form 8960 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Form 1040 or 1040-SR, line 7a",
          "checked": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "irc_61a1_wages": [
        {
          "rule": "wages_1040_line1a",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
          "title": "Form 1040 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "form",
          "official": true,
          "quote": "total amount from form(s) w-2, box 1 (see instructions)",
          "checked": "2026-10-12"
        },
        {
          "rule": "wages_1040_line1a",
          "url": "https://www.irs.gov/pub/irs-dft/f1040--dft.pdf",
          "title": "Form 1040 (2026) DRAFT",
          "publisher": "Internal Revenue Service",
          "kind": "draft_form",
          "official": true,
          "quote": "total amount from form(s) w-2, box 1 (see instructions)",
          "checked": "2026-10-12"
        },
        {
          "rule": "fica_rates",
          "url": "https://www.law.cornell.edu/uscode/text/26/3101",
          "title": "26 U.S. Code § 3101",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "a tax equal to 6.2 percent of the wages",
          "checked": "2026-10-12"
        }
      ],
      "irc_61a2_business_income": [
        {
          "rule": "se_tax",
          "url": "https://www.law.cornell.edu/uscode/text/26/1401",
          "title": "26 U.S. Code §1401(a)-(b)(1)",
          "publisher": "Legal Information Institute (Cornell) - U.S. Code",
          "kind": "statute",
          "official": true,
          "quote": "a tax equal to 12.4 percent of the amount of the self-employment income for such taxable year",
          "checked": "2026-10-12"
        },
        {
          "rule": "se_tax",
          "url": "https://www.law.cornell.edu/uscode/text/26/1402",
          "title": "26 U.S. Code §1402",
          "publisher": "Legal Information Institute (Cornell) - U.S. Code",
          "kind": "statute",
          "official": true,
          "quote": "the net earnings from self-employment, if such net earnings for the taxable year are less than $400",
          "checked": "2026-10-12"
        },
        {
          "rule": "se_tax",
          "url": "https://www.law.cornell.edu/uscode/text/26/164",
          "title": "26 U.S. Code §164(f)",
          "publisher": "Legal Information Institute (Cornell) - U.S. Code",
          "kind": "statute",
          "official": true,
          "quote": "there shall be allowed as a deduction for the taxable year an amount equal to one-half of the taxes imposed by section 1401 (other than the taxes imposed by section 1401(b)(2)) for such taxable year",
          "checked": "2026-10-12"
        },
        {
          "rule": "se_tax",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sse.pdf",
          "title": "Schedule SE (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "form",
          "official": true,
          "quote": "if line 3 is more than zero, multiply line 3 by 92.35% (0.9235)",
          "checked": "2026-10-12"
        },
        {
          "rule": "se_tax",
          "url": "https://www.irs.gov/pub/irs-dft/f1040sse--dft.pdf",
          "title": "Schedule SE (Form 1040) 2026 DRAFT",
          "publisher": "Internal Revenue Service",
          "kind": "draft_form",
          "official": true,
          "quote": "maximum amount of combined wages and self-employment earnings subject to social security tax or $184,500 the 6.2% portion of the 7.65% railroad retirement (tier 1) tax for 2026",
          "checked": "2026-10-12"
        },
        {
          "rule": "se_tax",
          "url": "https://www.irs.gov/pub/irs-pdf/i1040gi.pdf",
          "title": "Instructions for Form 1040 (2025), Schedule 1 line 15",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "line 15 deductible part of self-employment tax if you were self-employed and owe self-employment tax, fill in schedule se to figure the amount of your deduction",
          "checked": "2026-10-12"
        },
        {
          "rule": "qbi_8995",
          "url": "https://www.law.cornell.edu/uscode/text/26/199A",
          "title": "26 U.S. Code §199A(a)",
          "publisher": "Legal Information Institute (Cornell) - U.S. Code",
          "kind": "statute",
          "official": true,
          "quote": "an amount equal to 20 percent of the excess (if any) of- (a) the taxable income of the taxpayer for the taxable year, over (b) the net capital gain (as defined in section 1(h)) of the taxpayer for such taxable year",
          "checked": "2026-10-12"
        },
        {
          "rule": "qbi_8995",
          "url": "https://www.irs.gov/pub/irs-pdf/i8995.pdf",
          "title": "Instructions for Form 8995 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "this includes, but isn't limited to, unreimbursed partnership expenses, business interest expense, deductible part of self-employment tax, self-employment health insurance deduction, and contributions to qualified retirement plans",
          "checked": "2026-10-12"
        },
        {
          "rule": "qbi_8995",
          "url": "https://www.irs.gov/pub/irs-pdf/f8995.pdf",
          "title": "Form 8995 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "form",
          "official": true,
          "quote": "use this form if your taxable income, before your qualified business income deduction, is at or below $197,300 ($394,600 if married filing jointly)",
          "checked": "2026-10-12"
        },
        {
          "rule": "qbi_8995",
          "url": "https://www.irs.gov/pub/irs-dft/f8995--dft.pdf",
          "title": "Form 8995 (2026) DRAFT",
          "publisher": "Internal Revenue Service",
          "kind": "draft_form",
          "official": true,
          "quote": "use this form if your taxable income, before your qualified business income deduction, is at or below $201,750 ($201,775 if married filing separately; $403,500 if married filing jointly)",
          "checked": "2026-10-12"
        },
        {
          "rule": "qbi_8995",
          "url": "https://www.irs.gov/pub/irs-dft/f1040--dft.pdf",
          "title": "Form 1040 (2026) DRAFT",
          "publisher": "Internal Revenue Service",
          "kind": "draft_form",
          "official": true,
          "quote": "qualified business income deduction from form 8995 or form 8995-a",
          "checked": "2026-10-12"
        }
      ],
      "irc_1401_se_tax": [
        {
          "rule": "se_tax",
          "url": "https://www.law.cornell.edu/uscode/text/26/1401",
          "title": "26 U.S. Code §1401(a)-(b)(1)",
          "publisher": "Legal Information Institute (Cornell) - U.S. Code",
          "kind": "statute",
          "official": true,
          "quote": "a tax equal to 12.4 percent of the amount of the self-employment income for such taxable year",
          "checked": "2026-10-12"
        },
        {
          "rule": "se_tax",
          "url": "https://www.law.cornell.edu/uscode/text/26/1402",
          "title": "26 U.S. Code §1402",
          "publisher": "Legal Information Institute (Cornell) - U.S. Code",
          "kind": "statute",
          "official": true,
          "quote": "the net earnings from self-employment, if such net earnings for the taxable year are less than $400",
          "checked": "2026-10-12"
        },
        {
          "rule": "se_tax",
          "url": "https://www.law.cornell.edu/uscode/text/26/164",
          "title": "26 U.S. Code §164(f)",
          "publisher": "Legal Information Institute (Cornell) - U.S. Code",
          "kind": "statute",
          "official": true,
          "quote": "there shall be allowed as a deduction for the taxable year an amount equal to one-half of the taxes imposed by section 1401 (other than the taxes imposed by section 1401(b)(2)) for such taxable year",
          "checked": "2026-10-12"
        },
        {
          "rule": "se_tax",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sse.pdf",
          "title": "Schedule SE (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "form",
          "official": true,
          "quote": "if line 3 is more than zero, multiply line 3 by 92.35% (0.9235)",
          "checked": "2026-10-12"
        },
        {
          "rule": "se_tax",
          "url": "https://www.irs.gov/pub/irs-dft/f1040sse--dft.pdf",
          "title": "Schedule SE (Form 1040) 2026 DRAFT",
          "publisher": "Internal Revenue Service",
          "kind": "draft_form",
          "official": true,
          "quote": "maximum amount of combined wages and self-employment earnings subject to social security tax or $184,500 the 6.2% portion of the 7.65% railroad retirement (tier 1) tax for 2026",
          "checked": "2026-10-12"
        },
        {
          "rule": "se_tax",
          "url": "https://www.irs.gov/pub/irs-pdf/i1040gi.pdf",
          "title": "Instructions for Form 1040 (2025), Schedule 1 line 15",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "line 15 deductible part of self-employment tax if you were self-employed and owe self-employment tax, fill in schedule se to figure the amount of your deduction",
          "checked": "2026-10-12"
        },
        {
          "rule": "fica_rates",
          "url": "https://www.law.cornell.edu/uscode/text/26/3101",
          "title": "26 U.S. Code § 3101",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "a tax equal to 6.2 percent of the wages",
          "checked": "2026-10-12"
        },
        {
          "rule": "ss_wage_base",
          "url": "https://www.ssa.gov/oact/cola/cbb.html",
          "title": "Contribution and benefit base",
          "publisher": "Social Security Administration, Office of the Chief Actuary",
          "kind": "agency_page",
          "official": true,
          "quote": "For earnings in 2026, this base is $184,500",
          "checked": "2026-10-12"
        }
      ],
      "irc_164f_half_se_tax": [
        {
          "rule": "se_tax",
          "url": "https://www.law.cornell.edu/uscode/text/26/1401",
          "title": "26 U.S. Code §1401(a)-(b)(1)",
          "publisher": "Legal Information Institute (Cornell) - U.S. Code",
          "kind": "statute",
          "official": true,
          "quote": "a tax equal to 12.4 percent of the amount of the self-employment income for such taxable year",
          "checked": "2026-10-12"
        },
        {
          "rule": "se_tax",
          "url": "https://www.law.cornell.edu/uscode/text/26/1402",
          "title": "26 U.S. Code §1402",
          "publisher": "Legal Information Institute (Cornell) - U.S. Code",
          "kind": "statute",
          "official": true,
          "quote": "the net earnings from self-employment, if such net earnings for the taxable year are less than $400",
          "checked": "2026-10-12"
        },
        {
          "rule": "se_tax",
          "url": "https://www.law.cornell.edu/uscode/text/26/164",
          "title": "26 U.S. Code §164(f)",
          "publisher": "Legal Information Institute (Cornell) - U.S. Code",
          "kind": "statute",
          "official": true,
          "quote": "there shall be allowed as a deduction for the taxable year an amount equal to one-half of the taxes imposed by section 1401 (other than the taxes imposed by section 1401(b)(2)) for such taxable year",
          "checked": "2026-10-12"
        },
        {
          "rule": "se_tax",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sse.pdf",
          "title": "Schedule SE (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "form",
          "official": true,
          "quote": "if line 3 is more than zero, multiply line 3 by 92.35% (0.9235)",
          "checked": "2026-10-12"
        },
        {
          "rule": "se_tax",
          "url": "https://www.irs.gov/pub/irs-dft/f1040sse--dft.pdf",
          "title": "Schedule SE (Form 1040) 2026 DRAFT",
          "publisher": "Internal Revenue Service",
          "kind": "draft_form",
          "official": true,
          "quote": "maximum amount of combined wages and self-employment earnings subject to social security tax or $184,500 the 6.2% portion of the 7.65% railroad retirement (tier 1) tax for 2026",
          "checked": "2026-10-12"
        },
        {
          "rule": "se_tax",
          "url": "https://www.irs.gov/pub/irs-pdf/i1040gi.pdf",
          "title": "Instructions for Form 1040 (2025), Schedule 1 line 15",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "line 15 deductible part of self-employment tax if you were self-employed and owe self-employment tax, fill in schedule se to figure the amount of your deduction",
          "checked": "2026-10-12"
        }
      ],
      "irc_404_sep_deduction": [
        {
          "rule": "qbi_8995",
          "url": "https://www.law.cornell.edu/uscode/text/26/199A",
          "title": "26 U.S. Code §199A(a)",
          "publisher": "Legal Information Institute (Cornell) - U.S. Code",
          "kind": "statute",
          "official": true,
          "quote": "an amount equal to 20 percent of the excess (if any) of- (a) the taxable income of the taxpayer for the taxable year, over (b) the net capital gain (as defined in section 1(h)) of the taxpayer for such taxable year",
          "checked": "2026-10-12"
        },
        {
          "rule": "qbi_8995",
          "url": "https://www.irs.gov/pub/irs-pdf/i8995.pdf",
          "title": "Instructions for Form 8995 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "this includes, but isn't limited to, unreimbursed partnership expenses, business interest expense, deductible part of self-employment tax, self-employment health insurance deduction, and contributions to qualified retirement plans",
          "checked": "2026-10-12"
        },
        {
          "rule": "qbi_8995",
          "url": "https://www.irs.gov/pub/irs-pdf/f8995.pdf",
          "title": "Form 8995 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "form",
          "official": true,
          "quote": "use this form if your taxable income, before your qualified business income deduction, is at or below $197,300 ($394,600 if married filing jointly)",
          "checked": "2026-10-12"
        },
        {
          "rule": "qbi_8995",
          "url": "https://www.irs.gov/pub/irs-dft/f8995--dft.pdf",
          "title": "Form 8995 (2026) DRAFT",
          "publisher": "Internal Revenue Service",
          "kind": "draft_form",
          "official": true,
          "quote": "use this form if your taxable income, before your qualified business income deduction, is at or below $201,750 ($201,775 if married filing separately; $403,500 if married filing jointly)",
          "checked": "2026-10-12"
        },
        {
          "rule": "qbi_8995",
          "url": "https://www.irs.gov/pub/irs-dft/f1040--dft.pdf",
          "title": "Form 1040 (2026) DRAFT",
          "publisher": "Internal Revenue Service",
          "kind": "draft_form",
          "official": true,
          "quote": "qualified business income deduction from form 8995 or form 8995-a",
          "checked": "2026-10-12"
        }
      ],
      "irc_162l_se_health_insurance": [
        {
          "rule": "qbi_8995",
          "url": "https://www.law.cornell.edu/uscode/text/26/199A",
          "title": "26 U.S. Code §199A(a)",
          "publisher": "Legal Information Institute (Cornell) - U.S. Code",
          "kind": "statute",
          "official": true,
          "quote": "an amount equal to 20 percent of the excess (if any) of- (a) the taxable income of the taxpayer for the taxable year, over (b) the net capital gain (as defined in section 1(h)) of the taxpayer for such taxable year",
          "checked": "2026-10-12"
        },
        {
          "rule": "qbi_8995",
          "url": "https://www.irs.gov/pub/irs-pdf/i8995.pdf",
          "title": "Instructions for Form 8995 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "this includes, but isn't limited to, unreimbursed partnership expenses, business interest expense, deductible part of self-employment tax, self-employment health insurance deduction, and contributions to qualified retirement plans",
          "checked": "2026-10-12"
        },
        {
          "rule": "qbi_8995",
          "url": "https://www.irs.gov/pub/irs-pdf/f8995.pdf",
          "title": "Form 8995 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "form",
          "official": true,
          "quote": "use this form if your taxable income, before your qualified business income deduction, is at or below $197,300 ($394,600 if married filing jointly)",
          "checked": "2026-10-12"
        },
        {
          "rule": "qbi_8995",
          "url": "https://www.irs.gov/pub/irs-dft/f8995--dft.pdf",
          "title": "Form 8995 (2026) DRAFT",
          "publisher": "Internal Revenue Service",
          "kind": "draft_form",
          "official": true,
          "quote": "use this form if your taxable income, before your qualified business income deduction, is at or below $201,750 ($201,775 if married filing separately; $403,500 if married filing jointly)",
          "checked": "2026-10-12"
        },
        {
          "rule": "qbi_8995",
          "url": "https://www.irs.gov/pub/irs-dft/f1040--dft.pdf",
          "title": "Form 1040 (2026) DRAFT",
          "publisher": "Internal Revenue Service",
          "kind": "draft_form",
          "official": true,
          "quote": "qualified business income deduction from form 8995 or form 8995-a",
          "checked": "2026-10-12"
        }
      ],
      "irc_62a_adjustments": [
        {
          "rule": "se_tax",
          "url": "https://www.law.cornell.edu/uscode/text/26/1401",
          "title": "26 U.S. Code §1401(a)-(b)(1)",
          "publisher": "Legal Information Institute (Cornell) - U.S. Code",
          "kind": "statute",
          "official": true,
          "quote": "a tax equal to 12.4 percent of the amount of the self-employment income for such taxable year",
          "checked": "2026-10-12"
        },
        {
          "rule": "se_tax",
          "url": "https://www.law.cornell.edu/uscode/text/26/1402",
          "title": "26 U.S. Code §1402",
          "publisher": "Legal Information Institute (Cornell) - U.S. Code",
          "kind": "statute",
          "official": true,
          "quote": "the net earnings from self-employment, if such net earnings for the taxable year are less than $400",
          "checked": "2026-10-12"
        },
        {
          "rule": "se_tax",
          "url": "https://www.law.cornell.edu/uscode/text/26/164",
          "title": "26 U.S. Code §164(f)",
          "publisher": "Legal Information Institute (Cornell) - U.S. Code",
          "kind": "statute",
          "official": true,
          "quote": "there shall be allowed as a deduction for the taxable year an amount equal to one-half of the taxes imposed by section 1401 (other than the taxes imposed by section 1401(b)(2)) for such taxable year",
          "checked": "2026-10-12"
        },
        {
          "rule": "se_tax",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sse.pdf",
          "title": "Schedule SE (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "form",
          "official": true,
          "quote": "if line 3 is more than zero, multiply line 3 by 92.35% (0.9235)",
          "checked": "2026-10-12"
        },
        {
          "rule": "se_tax",
          "url": "https://www.irs.gov/pub/irs-dft/f1040sse--dft.pdf",
          "title": "Schedule SE (Form 1040) 2026 DRAFT",
          "publisher": "Internal Revenue Service",
          "kind": "draft_form",
          "official": true,
          "quote": "maximum amount of combined wages and self-employment earnings subject to social security tax or $184,500 the 6.2% portion of the 7.65% railroad retirement (tier 1) tax for 2026",
          "checked": "2026-10-12"
        },
        {
          "rule": "se_tax",
          "url": "https://www.irs.gov/pub/irs-pdf/i1040gi.pdf",
          "title": "Instructions for Form 1040 (2025), Schedule 1 line 15",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "line 15 deductible part of self-employment tax if you were self-employed and owe self-employment tax, fill in schedule se to figure the amount of your deduction",
          "checked": "2026-10-12"
        },
        {
          "rule": "qbi_8995",
          "url": "https://www.law.cornell.edu/uscode/text/26/199A",
          "title": "26 U.S. Code §199A(a)",
          "publisher": "Legal Information Institute (Cornell) - U.S. Code",
          "kind": "statute",
          "official": true,
          "quote": "an amount equal to 20 percent of the excess (if any) of- (a) the taxable income of the taxpayer for the taxable year, over (b) the net capital gain (as defined in section 1(h)) of the taxpayer for such taxable year",
          "checked": "2026-10-12"
        },
        {
          "rule": "qbi_8995",
          "url": "https://www.irs.gov/pub/irs-pdf/i8995.pdf",
          "title": "Instructions for Form 8995 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "this includes, but isn't limited to, unreimbursed partnership expenses, business interest expense, deductible part of self-employment tax, self-employment health insurance deduction, and contributions to qualified retirement plans",
          "checked": "2026-10-12"
        },
        {
          "rule": "qbi_8995",
          "url": "https://www.irs.gov/pub/irs-pdf/f8995.pdf",
          "title": "Form 8995 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "form",
          "official": true,
          "quote": "use this form if your taxable income, before your qualified business income deduction, is at or below $197,300 ($394,600 if married filing jointly)",
          "checked": "2026-10-12"
        },
        {
          "rule": "qbi_8995",
          "url": "https://www.irs.gov/pub/irs-dft/f8995--dft.pdf",
          "title": "Form 8995 (2026) DRAFT",
          "publisher": "Internal Revenue Service",
          "kind": "draft_form",
          "official": true,
          "quote": "use this form if your taxable income, before your qualified business income deduction, is at or below $201,750 ($201,775 if married filing separately; $403,500 if married filing jointly)",
          "checked": "2026-10-12"
        },
        {
          "rule": "qbi_8995",
          "url": "https://www.irs.gov/pub/irs-dft/f1040--dft.pdf",
          "title": "Form 1040 (2026) DRAFT",
          "publisher": "Internal Revenue Service",
          "kind": "draft_form",
          "official": true,
          "quote": "qualified business income deduction from form 8995 or form 8995-a",
          "checked": "2026-10-12"
        }
      ],
      "irc_3101b2_addl_medicare": [
        {
          "rule": "addl_medicare_8959",
          "url": "https://www.law.cornell.edu/uscode/text/26/1401",
          "title": "26 U.S. Code §1401",
          "publisher": "Legal Information Institute (Cornell) - U.S. Code",
          "kind": "statute",
          "official": true,
          "quote": "a tax equal to 0.9 percent of the self-employment income for such taxable year which is in excess of- (i) in the case of a joint return, $250,000",
          "checked": "2026-10-12"
        },
        {
          "rule": "addl_medicare_8959",
          "url": "https://www.irs.gov/pub/irs-pdf/f8959.pdf",
          "title": "Form 8959 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "form",
          "official": true,
          "quote": "also include this amount on schedule 2 (form 1040), line 11",
          "checked": "2026-10-12"
        },
        {
          "rule": "addl_medicare_8959",
          "url": "https://www.irs.gov/pub/irs-pdf/i8959.pdf",
          "title": "Instructions for Form 8959 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "medicare wages and self-employment income are combined to determine if your income exceeds the threshold. a self-employment loss shouldn't be considered for purposes of this tax",
          "checked": "2026-10-12"
        },
        {
          "rule": "addl_medicare_8959",
          "url": "https://www.irs.gov/pub/irs-dft/i8959--dft.pdf",
          "title": "Instructions for Form 8959 (2026) DRAFT",
          "publisher": "Internal Revenue Service",
          "kind": "draft_instructions",
          "official": true,
          "quote": "filing status threshold amount married filing jointly $250,000 married filing separately $125,000 single $200,000 head of household $200,000 qualifying surviving spouse $200,000",
          "checked": "2026-10-12"
        },
        {
          "rule": "addl_medicare_8959",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s2.pdf",
          "title": "Schedule 2 (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "form",
          "official": true,
          "quote": "11 additional medicare tax. attach form 8959",
          "checked": "2026-10-12"
        },
        {
          "rule": "fica_rates",
          "url": "https://www.law.cornell.edu/uscode/text/26/3101",
          "title": "26 U.S. Code § 3101",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "a tax equal to 6.2 percent of the wages",
          "checked": "2026-10-12"
        }
      ],
      "irc_31b_excess_ss": [
        {
          "rule": "excess_ss_credit",
          "url": "https://www.law.cornell.edu/uscode/text/26/6413",
          "title": "26 U.S. Code §6413(c)",
          "publisher": "Legal Information Institute (Cornell) - U.S. Code",
          "kind": "statute",
          "official": true,
          "quote": "if by reason of an employee receiving wages from more than one employer during a calendar year the wages received by him during such year exceed the contribution and benefit base",
          "checked": "2026-10-12"
        },
        {
          "rule": "excess_ss_credit",
          "url": "https://www.law.cornell.edu/uscode/text/26/31",
          "title": "26 U.S. Code §31(b)",
          "publisher": "Legal Information Institute (Cornell) - U.S. Code",
          "kind": "statute",
          "official": true,
          "quote": "the amount allowed as a credit under such regulations shall, for purposes of this subtitle, be considered an amount withheld at source as tax under section 3402",
          "checked": "2026-10-12"
        },
        {
          "rule": "excess_ss_credit",
          "url": "https://www.irs.gov/pub/irs-pdf/i1040gi.pdf",
          "title": "Instructions for Form 1040 (2025), Schedule 3 line 11",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "line 11 excess social security and tier 1 rrta tax withheld if you, or your spouse if filing a joint return, had more than one employer for 2025 and total wages of more than $176,100",
          "checked": "2026-10-12"
        },
        {
          "rule": "excess_ss_credit",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s3.pdf",
          "title": "Schedule 3 (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "form",
          "official": true,
          "quote": "excess social security and tier 1 rrta tax withheld",
          "checked": "2026-10-12"
        },
        {
          "rule": "ss_wage_base",
          "url": "https://www.ssa.gov/oact/cola/cbb.html",
          "title": "Contribution and benefit base",
          "publisher": "Social Security Administration, Office of the Chief Actuary",
          "kind": "agency_page",
          "official": true,
          "quote": "For earnings in 2026, this base is $184,500",
          "checked": "2026-10-12"
        }
      ],
      "irc_4973b_ira_excess": [
        {
          "rule": "excess_4973",
          "url": "https://www.law.cornell.edu/uscode/text/26/4973",
          "title": "26 U.S. Code § 4973",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "shall not exceed 6 percent of the value of the account or annuity",
          "checked": "2026-10-12"
        },
        {
          "rule": "excess_4973",
          "url": "https://www.irs.gov/pub/irs-dft/f5329--dft.pdf",
          "title": "Form 5329 (2026 draft)",
          "publisher": "Internal Revenue Service",
          "kind": "draft_form",
          "official": true,
          "quote": "Prior year excess contributions. Subtract line 13 from line 9",
          "checked": "2026-10-12"
        },
        {
          "rule": "excess_4973",
          "url": "https://www.irs.gov/pub/irs-dft/i5329--dft.pdf",
          "title": "Instructions for Form 5329 (2026 draft)",
          "publisher": "Internal Revenue Service",
          "kind": "draft_form",
          "official": true,
          "quote": "less your contributions to traditional IRAs and Roth IRAs for",
          "checked": "2026-10-12"
        },
        {
          "rule": "excess_4973",
          "url": "https://www.irs.gov/pub/irs-pdf/f5329.pdf",
          "title": "Form 5329 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "form",
          "official": true,
          "quote": "Include this amount on Schedule 2 (Form 1040), line 8",
          "checked": "2026-10-12"
        },
        {
          "rule": "excess_ira_limits",
          "url": "https://www.irs.gov/pub/irs-drop/n-25-67.pdf",
          "title": "Notice 2025-67: 2026 retirement plan limitations",
          "publisher": "Internal Revenue Service",
          "kind": "guidance",
          "official": true,
          "quote": "increased from $7,000 to $7,500",
          "checked": "2026-10-12"
        },
        {
          "rule": "excess_ira_limits",
          "url": "https://www.irs.gov/pub/irs-dft/i5329--dft.pdf",
          "title": "Instructions for Form 5329 (2026 draft)",
          "publisher": "Internal Revenue Service",
          "kind": "draft_form",
          "official": true,
          "quote": "$7,500 ($8,600 if age 50 or older at the end of 2026)",
          "checked": "2026-10-12"
        },
        {
          "rule": "excess_ira_limits",
          "url": "https://www.law.cornell.edu/uscode/text/26/219",
          "title": "26 U.S. Code § 219",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "the compensation includible in the gross income of such individual’s spouse for the taxable year reduced by",
          "checked": "2026-10-12"
        },
        {
          "rule": "excess_ira_limits",
          "url": "https://www.irs.gov/pub/irs-pdf/p590a.pdf",
          "title": "Publication 590-A, Contributions to Individual Retirement Arrangements (IRAs) (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "don’t subtract the loss from your salaries",
          "checked": "2026-10-12"
        },
        {
          "rule": "excess_corrective",
          "url": "https://www.law.cornell.edu/uscode/text/26/4973",
          "title": "26 U.S. Code § 4973",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "in a distribution to which section 223(f)(3) applies shall be treated as an amount not contributed",
          "checked": "2026-10-12"
        },
        {
          "rule": "excess_corrective",
          "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": "such distribution is accompanied by the amount of net income attributable to such contribution",
          "checked": "2026-10-12"
        },
        {
          "rule": "excess_corrective",
          "url": "https://www.law.cornell.edu/uscode/text/26/530",
          "title": "26 U.S. Code § 530",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "before the first day of the sixth month of the taxable year following the taxable year",
          "checked": "2026-10-12"
        },
        {
          "rule": "excess_corrective",
          "url": "https://www.law.cornell.edu/uscode/text/26/529A",
          "title": "26 U.S. Code § 529A",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "rules similar to the rules of section 408(d)(4) (determined without regard to subparagraph (B) thereof) shall apply",
          "checked": "2026-10-12"
        },
        {
          "rule": "excess_corrective",
          "url": "https://www.irs.gov/pub/irs-dft/i5329--dft.pdf",
          "title": "Instructions for Form 5329 (2026 draft)",
          "publisher": "Internal Revenue Service",
          "kind": "draft_form",
          "official": true,
          "quote": "You make the withdrawal before June 1, 2027; and",
          "checked": "2026-10-12"
        },
        {
          "rule": "excess_corrective",
          "url": "https://www.law.cornell.edu/cfr/text/26/301.9100-2",
          "title": "26 CFR 301.9100-2",
          "publisher": "Cornell Legal Information Institute (Code of Federal Regulations)",
          "kind": "regulation",
          "official": true,
          "quote": "An automatic extension of 6 months from the due date of a return excluding extensions is granted",
          "checked": "2026-10-12"
        }
      ],
      "irc_4973f_roth_excess": [
        {
          "rule": "excess_4973",
          "url": "https://www.law.cornell.edu/uscode/text/26/4973",
          "title": "26 U.S. Code § 4973",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "shall not exceed 6 percent of the value of the account or annuity",
          "checked": "2026-10-12"
        },
        {
          "rule": "excess_4973",
          "url": "https://www.irs.gov/pub/irs-dft/f5329--dft.pdf",
          "title": "Form 5329 (2026 draft)",
          "publisher": "Internal Revenue Service",
          "kind": "draft_form",
          "official": true,
          "quote": "Prior year excess contributions. Subtract line 13 from line 9",
          "checked": "2026-10-12"
        },
        {
          "rule": "excess_4973",
          "url": "https://www.irs.gov/pub/irs-dft/i5329--dft.pdf",
          "title": "Instructions for Form 5329 (2026 draft)",
          "publisher": "Internal Revenue Service",
          "kind": "draft_form",
          "official": true,
          "quote": "less your contributions to traditional IRAs and Roth IRAs for",
          "checked": "2026-10-12"
        },
        {
          "rule": "excess_4973",
          "url": "https://www.irs.gov/pub/irs-pdf/f5329.pdf",
          "title": "Form 5329 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "form",
          "official": true,
          "quote": "Include this amount on Schedule 2 (Form 1040), line 8",
          "checked": "2026-10-12"
        },
        {
          "rule": "excess_roth_limit",
          "url": "https://www.irs.gov/pub/irs-drop/n-25-67.pdf",
          "title": "Notice 2025-67: 2026 retirement plan limitations",
          "publisher": "Internal Revenue Service",
          "kind": "guidance",
          "official": true,
          "quote": "between $153,000 and $168,000",
          "checked": "2026-10-12"
        },
        {
          "rule": "excess_roth_limit",
          "url": "https://www.law.cornell.edu/uscode/text/26/408A",
          "title": "26 U.S. Code § 408A",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "$15,000 ($10,000 in the case of a joint return or a married individual filing a separate return)",
          "checked": "2026-10-12"
        },
        {
          "rule": "excess_roth_limit",
          "url": "https://www.irs.gov/pub/irs-pdf/p590a.pdf",
          "title": "Publication 590-A, Contributions to Individual Retirement Arrangements (IRAs) (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Round the result up to the nearest $10",
          "checked": "2026-10-12"
        },
        {
          "rule": "excess_roth_limit",
          "url": "https://www.irs.gov/pub/irs-dft/i5329--dft.pdf",
          "title": "Instructions for Form 5329 (2026 draft)",
          "publisher": "Internal Revenue Service",
          "kind": "draft_form",
          "official": true,
          "quote": "$153,000 if single, head of household, or married filing",
          "checked": "2026-10-12"
        },
        {
          "rule": "excess_roth_limit",
          "url": "https://www.law.cornell.edu/uscode/text/26/219",
          "title": "26 U.S. Code § 219",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "No dollar limitation shall be reduced below $200",
          "checked": "2026-10-12"
        },
        {
          "rule": "excess_corrective",
          "url": "https://www.law.cornell.edu/uscode/text/26/4973",
          "title": "26 U.S. Code § 4973",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "in a distribution to which section 223(f)(3) applies shall be treated as an amount not contributed",
          "checked": "2026-10-12"
        },
        {
          "rule": "excess_corrective",
          "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": "such distribution is accompanied by the amount of net income attributable to such contribution",
          "checked": "2026-10-12"
        },
        {
          "rule": "excess_corrective",
          "url": "https://www.law.cornell.edu/uscode/text/26/530",
          "title": "26 U.S. Code § 530",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "before the first day of the sixth month of the taxable year following the taxable year",
          "checked": "2026-10-12"
        },
        {
          "rule": "excess_corrective",
          "url": "https://www.law.cornell.edu/uscode/text/26/529A",
          "title": "26 U.S. Code § 529A",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "rules similar to the rules of section 408(d)(4) (determined without regard to subparagraph (B) thereof) shall apply",
          "checked": "2026-10-12"
        },
        {
          "rule": "excess_corrective",
          "url": "https://www.irs.gov/pub/irs-dft/i5329--dft.pdf",
          "title": "Instructions for Form 5329 (2026 draft)",
          "publisher": "Internal Revenue Service",
          "kind": "draft_form",
          "official": true,
          "quote": "You make the withdrawal before June 1, 2027; and",
          "checked": "2026-10-12"
        },
        {
          "rule": "excess_corrective",
          "url": "https://www.law.cornell.edu/cfr/text/26/301.9100-2",
          "title": "26 CFR 301.9100-2",
          "publisher": "Cornell Legal Information Institute (Code of Federal Regulations)",
          "kind": "regulation",
          "official": true,
          "quote": "An automatic extension of 6 months from the due date of a return excluding extensions is granted",
          "checked": "2026-10-12"
        }
      ],
      "irc_4973e_coverdell_excess": [
        {
          "rule": "excess_4973",
          "url": "https://www.law.cornell.edu/uscode/text/26/4973",
          "title": "26 U.S. Code § 4973",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "shall not exceed 6 percent of the value of the account or annuity",
          "checked": "2026-10-12"
        },
        {
          "rule": "excess_4973",
          "url": "https://www.irs.gov/pub/irs-dft/f5329--dft.pdf",
          "title": "Form 5329 (2026 draft)",
          "publisher": "Internal Revenue Service",
          "kind": "draft_form",
          "official": true,
          "quote": "Prior year excess contributions. Subtract line 13 from line 9",
          "checked": "2026-10-12"
        },
        {
          "rule": "excess_4973",
          "url": "https://www.irs.gov/pub/irs-dft/i5329--dft.pdf",
          "title": "Instructions for Form 5329 (2026 draft)",
          "publisher": "Internal Revenue Service",
          "kind": "draft_form",
          "official": true,
          "quote": "less your contributions to traditional IRAs and Roth IRAs for",
          "checked": "2026-10-12"
        },
        {
          "rule": "excess_4973",
          "url": "https://www.irs.gov/pub/irs-pdf/f5329.pdf",
          "title": "Form 5329 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "form",
          "official": true,
          "quote": "Include this amount on Schedule 2 (Form 1040), line 8",
          "checked": "2026-10-12"
        },
        {
          "rule": "excess_coverdell_able",
          "url": "https://www.law.cornell.edu/uscode/text/26/4973",
          "title": "26 U.S. Code § 4973",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "exceeds $2,000 (or, if less, the sum of the maximum amounts permitted",
          "checked": "2026-10-12"
        },
        {
          "rule": "excess_coverdell_able",
          "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": "beginning in 2026, $20,000",
          "checked": "2026-10-12"
        },
        {
          "rule": "excess_coverdell_able",
          "url": "https://www.irs.gov/pub/irs-dft/i5329--dft.pdf",
          "title": "Instructions for Form 5329 (2026 draft)",
          "publisher": "Internal Revenue Service",
          "kind": "draft_form",
          "official": true,
          "quote": "smaller of $2,000 or the sum of the maximum amounts the",
          "checked": "2026-10-12"
        },
        {
          "rule": "excess_corrective",
          "url": "https://www.law.cornell.edu/uscode/text/26/4973",
          "title": "26 U.S. Code § 4973",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "in a distribution to which section 223(f)(3) applies shall be treated as an amount not contributed",
          "checked": "2026-10-12"
        },
        {
          "rule": "excess_corrective",
          "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": "such distribution is accompanied by the amount of net income attributable to such contribution",
          "checked": "2026-10-12"
        },
        {
          "rule": "excess_corrective",
          "url": "https://www.law.cornell.edu/uscode/text/26/530",
          "title": "26 U.S. Code § 530",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "before the first day of the sixth month of the taxable year following the taxable year",
          "checked": "2026-10-12"
        },
        {
          "rule": "excess_corrective",
          "url": "https://www.law.cornell.edu/uscode/text/26/529A",
          "title": "26 U.S. Code § 529A",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "rules similar to the rules of section 408(d)(4) (determined without regard to subparagraph (B) thereof) shall apply",
          "checked": "2026-10-12"
        },
        {
          "rule": "excess_corrective",
          "url": "https://www.irs.gov/pub/irs-dft/i5329--dft.pdf",
          "title": "Instructions for Form 5329 (2026 draft)",
          "publisher": "Internal Revenue Service",
          "kind": "draft_form",
          "official": true,
          "quote": "You make the withdrawal before June 1, 2027; and",
          "checked": "2026-10-12"
        },
        {
          "rule": "excess_corrective",
          "url": "https://www.law.cornell.edu/cfr/text/26/301.9100-2",
          "title": "26 CFR 301.9100-2",
          "publisher": "Cornell Legal Information Institute (Code of Federal Regulations)",
          "kind": "regulation",
          "official": true,
          "quote": "An automatic extension of 6 months from the due date of a return excluding extensions is granted",
          "checked": "2026-10-12"
        }
      ],
      "irc_4973d_archer_msa_excess": [
        {
          "rule": "excess_4973",
          "url": "https://www.law.cornell.edu/uscode/text/26/4973",
          "title": "26 U.S. Code § 4973",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "shall not exceed 6 percent of the value of the account or annuity",
          "checked": "2026-10-12"
        },
        {
          "rule": "excess_4973",
          "url": "https://www.irs.gov/pub/irs-dft/f5329--dft.pdf",
          "title": "Form 5329 (2026 draft)",
          "publisher": "Internal Revenue Service",
          "kind": "draft_form",
          "official": true,
          "quote": "Prior year excess contributions. Subtract line 13 from line 9",
          "checked": "2026-10-12"
        },
        {
          "rule": "excess_4973",
          "url": "https://www.irs.gov/pub/irs-dft/i5329--dft.pdf",
          "title": "Instructions for Form 5329 (2026 draft)",
          "publisher": "Internal Revenue Service",
          "kind": "draft_form",
          "official": true,
          "quote": "less your contributions to traditional IRAs and Roth IRAs for",
          "checked": "2026-10-12"
        },
        {
          "rule": "excess_4973",
          "url": "https://www.irs.gov/pub/irs-pdf/f5329.pdf",
          "title": "Form 5329 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "form",
          "official": true,
          "quote": "Include this amount on Schedule 2 (Form 1040), line 8",
          "checked": "2026-10-12"
        },
        {
          "rule": "excess_coverdell_able",
          "url": "https://www.law.cornell.edu/uscode/text/26/4973",
          "title": "26 U.S. Code § 4973",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "exceeds $2,000 (or, if less, the sum of the maximum amounts permitted",
          "checked": "2026-10-12"
        },
        {
          "rule": "excess_coverdell_able",
          "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": "beginning in 2026, $20,000",
          "checked": "2026-10-12"
        },
        {
          "rule": "excess_coverdell_able",
          "url": "https://www.irs.gov/pub/irs-dft/i5329--dft.pdf",
          "title": "Instructions for Form 5329 (2026 draft)",
          "publisher": "Internal Revenue Service",
          "kind": "draft_form",
          "official": true,
          "quote": "smaller of $2,000 or the sum of the maximum amounts the",
          "checked": "2026-10-12"
        },
        {
          "rule": "excess_corrective",
          "url": "https://www.law.cornell.edu/uscode/text/26/4973",
          "title": "26 U.S. Code § 4973",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "in a distribution to which section 223(f)(3) applies shall be treated as an amount not contributed",
          "checked": "2026-10-12"
        },
        {
          "rule": "excess_corrective",
          "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": "such distribution is accompanied by the amount of net income attributable to such contribution",
          "checked": "2026-10-12"
        },
        {
          "rule": "excess_corrective",
          "url": "https://www.law.cornell.edu/uscode/text/26/530",
          "title": "26 U.S. Code § 530",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "before the first day of the sixth month of the taxable year following the taxable year",
          "checked": "2026-10-12"
        },
        {
          "rule": "excess_corrective",
          "url": "https://www.law.cornell.edu/uscode/text/26/529A",
          "title": "26 U.S. Code § 529A",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "rules similar to the rules of section 408(d)(4) (determined without regard to subparagraph (B) thereof) shall apply",
          "checked": "2026-10-12"
        },
        {
          "rule": "excess_corrective",
          "url": "https://www.irs.gov/pub/irs-dft/i5329--dft.pdf",
          "title": "Instructions for Form 5329 (2026 draft)",
          "publisher": "Internal Revenue Service",
          "kind": "draft_form",
          "official": true,
          "quote": "You make the withdrawal before June 1, 2027; and",
          "checked": "2026-10-12"
        },
        {
          "rule": "excess_corrective",
          "url": "https://www.law.cornell.edu/cfr/text/26/301.9100-2",
          "title": "26 CFR 301.9100-2",
          "publisher": "Cornell Legal Information Institute (Code of Federal Regulations)",
          "kind": "regulation",
          "official": true,
          "quote": "An automatic extension of 6 months from the due date of a return excluding extensions is granted",
          "checked": "2026-10-12"
        }
      ],
      "irc_4973g_hsa_excess": [
        {
          "rule": "excess_4973",
          "url": "https://www.law.cornell.edu/uscode/text/26/4973",
          "title": "26 U.S. Code § 4973",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "shall not exceed 6 percent of the value of the account or annuity",
          "checked": "2026-10-12"
        },
        {
          "rule": "excess_4973",
          "url": "https://www.irs.gov/pub/irs-dft/f5329--dft.pdf",
          "title": "Form 5329 (2026 draft)",
          "publisher": "Internal Revenue Service",
          "kind": "draft_form",
          "official": true,
          "quote": "Prior year excess contributions. Subtract line 13 from line 9",
          "checked": "2026-10-12"
        },
        {
          "rule": "excess_4973",
          "url": "https://www.irs.gov/pub/irs-dft/i5329--dft.pdf",
          "title": "Instructions for Form 5329 (2026 draft)",
          "publisher": "Internal Revenue Service",
          "kind": "draft_form",
          "official": true,
          "quote": "less your contributions to traditional IRAs and Roth IRAs for",
          "checked": "2026-10-12"
        },
        {
          "rule": "excess_4973",
          "url": "https://www.irs.gov/pub/irs-pdf/f5329.pdf",
          "title": "Form 5329 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "form",
          "official": true,
          "quote": "Include this amount on Schedule 2 (Form 1040), line 8",
          "checked": "2026-10-12"
        },
        {
          "rule": "excess_hsa_limit",
          "url": "https://www.irs.gov/pub/irs-drop/rp-25-19.pdf",
          "title": "Rev. Proc. 2025-19: 2026 HSA and HDHP amounts",
          "publisher": "Internal Revenue Service",
          "kind": "guidance",
          "official": true,
          "quote": "deductible health plan is $4,400",
          "checked": "2026-10-12"
        },
        {
          "rule": "excess_hsa_limit",
          "url": "https://www.law.cornell.edu/uscode/text/26/223",
          "title": "26 U.S. Code § 223",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "has attained age 55 before the close of the taxable year",
          "checked": "2026-10-12"
        },
        {
          "rule": "excess_hsa_limit",
          "url": "https://www.irs.gov/pub/irs-pdf/p969.pdf",
          "title": "Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Rules for married people. If either spouse has family",
          "checked": "2026-10-12"
        },
        {
          "rule": "excess_corrective",
          "url": "https://www.law.cornell.edu/uscode/text/26/4973",
          "title": "26 U.S. Code § 4973",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "in a distribution to which section 223(f)(3) applies shall be treated as an amount not contributed",
          "checked": "2026-10-12"
        },
        {
          "rule": "excess_corrective",
          "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": "such distribution is accompanied by the amount of net income attributable to such contribution",
          "checked": "2026-10-12"
        },
        {
          "rule": "excess_corrective",
          "url": "https://www.law.cornell.edu/uscode/text/26/530",
          "title": "26 U.S. Code § 530",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "before the first day of the sixth month of the taxable year following the taxable year",
          "checked": "2026-10-12"
        },
        {
          "rule": "excess_corrective",
          "url": "https://www.law.cornell.edu/uscode/text/26/529A",
          "title": "26 U.S. Code § 529A",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "rules similar to the rules of section 408(d)(4) (determined without regard to subparagraph (B) thereof) shall apply",
          "checked": "2026-10-12"
        },
        {
          "rule": "excess_corrective",
          "url": "https://www.irs.gov/pub/irs-dft/i5329--dft.pdf",
          "title": "Instructions for Form 5329 (2026 draft)",
          "publisher": "Internal Revenue Service",
          "kind": "draft_form",
          "official": true,
          "quote": "You make the withdrawal before June 1, 2027; and",
          "checked": "2026-10-12"
        },
        {
          "rule": "excess_corrective",
          "url": "https://www.law.cornell.edu/cfr/text/26/301.9100-2",
          "title": "26 CFR 301.9100-2",
          "publisher": "Cornell Legal Information Institute (Code of Federal Regulations)",
          "kind": "regulation",
          "official": true,
          "quote": "An automatic extension of 6 months from the due date of a return excluding extensions is granted",
          "checked": "2026-10-12"
        }
      ],
      "irc_4973h_able_excess": [
        {
          "rule": "excess_4973",
          "url": "https://www.law.cornell.edu/uscode/text/26/4973",
          "title": "26 U.S. Code § 4973",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "shall not exceed 6 percent of the value of the account or annuity",
          "checked": "2026-10-12"
        },
        {
          "rule": "excess_4973",
          "url": "https://www.irs.gov/pub/irs-dft/f5329--dft.pdf",
          "title": "Form 5329 (2026 draft)",
          "publisher": "Internal Revenue Service",
          "kind": "draft_form",
          "official": true,
          "quote": "Prior year excess contributions. Subtract line 13 from line 9",
          "checked": "2026-10-12"
        },
        {
          "rule": "excess_4973",
          "url": "https://www.irs.gov/pub/irs-dft/i5329--dft.pdf",
          "title": "Instructions for Form 5329 (2026 draft)",
          "publisher": "Internal Revenue Service",
          "kind": "draft_form",
          "official": true,
          "quote": "less your contributions to traditional IRAs and Roth IRAs for",
          "checked": "2026-10-12"
        },
        {
          "rule": "excess_4973",
          "url": "https://www.irs.gov/pub/irs-pdf/f5329.pdf",
          "title": "Form 5329 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "form",
          "official": true,
          "quote": "Include this amount on Schedule 2 (Form 1040), line 8",
          "checked": "2026-10-12"
        },
        {
          "rule": "excess_coverdell_able",
          "url": "https://www.law.cornell.edu/uscode/text/26/4973",
          "title": "26 U.S. Code § 4973",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "exceeds $2,000 (or, if less, the sum of the maximum amounts permitted",
          "checked": "2026-10-12"
        },
        {
          "rule": "excess_coverdell_able",
          "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": "beginning in 2026, $20,000",
          "checked": "2026-10-12"
        },
        {
          "rule": "excess_coverdell_able",
          "url": "https://www.irs.gov/pub/irs-dft/i5329--dft.pdf",
          "title": "Instructions for Form 5329 (2026 draft)",
          "publisher": "Internal Revenue Service",
          "kind": "draft_form",
          "official": true,
          "quote": "smaller of $2,000 or the sum of the maximum amounts the",
          "checked": "2026-10-12"
        },
        {
          "rule": "excess_corrective",
          "url": "https://www.law.cornell.edu/uscode/text/26/4973",
          "title": "26 U.S. Code § 4973",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "in a distribution to which section 223(f)(3) applies shall be treated as an amount not contributed",
          "checked": "2026-10-12"
        },
        {
          "rule": "excess_corrective",
          "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": "such distribution is accompanied by the amount of net income attributable to such contribution",
          "checked": "2026-10-12"
        },
        {
          "rule": "excess_corrective",
          "url": "https://www.law.cornell.edu/uscode/text/26/530",
          "title": "26 U.S. Code § 530",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "before the first day of the sixth month of the taxable year following the taxable year",
          "checked": "2026-10-12"
        },
        {
          "rule": "excess_corrective",
          "url": "https://www.law.cornell.edu/uscode/text/26/529A",
          "title": "26 U.S. Code § 529A",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "rules similar to the rules of section 408(d)(4) (determined without regard to subparagraph (B) thereof) shall apply",
          "checked": "2026-10-12"
        },
        {
          "rule": "excess_corrective",
          "url": "https://www.irs.gov/pub/irs-dft/i5329--dft.pdf",
          "title": "Instructions for Form 5329 (2026 draft)",
          "publisher": "Internal Revenue Service",
          "kind": "draft_form",
          "official": true,
          "quote": "You make the withdrawal before June 1, 2027; and",
          "checked": "2026-10-12"
        },
        {
          "rule": "excess_corrective",
          "url": "https://www.law.cornell.edu/cfr/text/26/301.9100-2",
          "title": "26 CFR 301.9100-2",
          "publisher": "Cornell Legal Information Institute (Code of Federal Regulations)",
          "kind": "regulation",
          "official": true,
          "quote": "An automatic extension of 6 months from the due date of a return excluding extensions is granted",
          "checked": "2026-10-12"
        }
      ],
      "irc_530a_trump_excess": [
        {
          "rule": "trump_account_excess",
          "url": "https://www.law.cornell.edu/uscode/text/26/530A",
          "title": "26 U.S. Code § 530A",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "100 percent of the amount of net income attributable to such excess",
          "checked": "2026-10-12"
        },
        {
          "rule": "trump_account_excess",
          "url": "https://www.irs.gov/pub/irs-dft/f5329--dft.pdf",
          "title": "Form 5329 (2026 draft)",
          "publisher": "Internal Revenue Service",
          "kind": "draft_form",
          "official": true,
          "quote": "Additional Tax on Excess Contributions to Trump Accounts During the Growth Period",
          "checked": "2026-10-12"
        },
        {
          "rule": "trump_account_excess",
          "url": "https://www.irs.gov/pub/irs-dft/i5329--dft.pdf",
          "title": "Instructions for Form 5329 (2026 draft)",
          "publisher": "Internal Revenue Service",
          "kind": "draft_form",
          "official": true,
          "quote": "The 2026 contribution limit is $5,000.",
          "checked": "2026-10-12"
        }
      ],
      "irc_530a_d5_trump_earnings": [
        {
          "rule": "trump_account_excess",
          "url": "https://www.law.cornell.edu/uscode/text/26/530A",
          "title": "26 U.S. Code § 530A",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "100 percent of the amount of net income attributable to such excess",
          "checked": "2026-10-12"
        },
        {
          "rule": "trump_account_excess",
          "url": "https://www.irs.gov/pub/irs-dft/f5329--dft.pdf",
          "title": "Form 5329 (2026 draft)",
          "publisher": "Internal Revenue Service",
          "kind": "draft_form",
          "official": true,
          "quote": "Additional Tax on Excess Contributions to Trump Accounts During the Growth Period",
          "checked": "2026-10-12"
        },
        {
          "rule": "trump_account_excess",
          "url": "https://www.irs.gov/pub/irs-dft/i5329--dft.pdf",
          "title": "Instructions for Form 5329 (2026 draft)",
          "publisher": "Internal Revenue Service",
          "kind": "draft_form",
          "official": true,
          "quote": "The 2026 contribution limit is $5,000.",
          "checked": "2026-10-12"
        }
      ]
    },
    "unsourced": [],
    "notModeled": [
      "Wages and self-employment beyond the W-2 and Schedule C amounts the API takes: farm income and the optional methods of Schedule SE, church employee income, railroad retirement (RRTA) compensation, unreported tips (Form 4137) and uncollected FICA (Form 8919), statutory employees; the QBI deduction's REIT dividends, publicly traded partnership income, qualified business loss carryforwards in and the agricultural cooperative (patron) reduction; every business is taken as one the filer materially participates in",
      "Form 4952 investment-interest elections (the Schedule D Tax Worksheet lines 3 to 5 and 8, and the Qualified Dividends and Capital Gain Tax Worksheet's line 3); qualified dividends are taken to meet the holding-period test (more than 60 days in the 121-day period around the ex-dividend date, IRS Pub 550)",
      "Credits other than the foreign tax credit, the credit for the elderly or disabled, the saver's credit, the child tax credit and credit for other dependents and the earned income credit: child and dependent care, education, energy and vehicle credits, the adoption credit, the general business credit, the prior-year minimum tax credit (Form 8801); the dependency, relationship, residency, identification-number and student tests of the credits are the caller's assertion; the EIC of a filer with foreign earned income, the Schedule 8812 Puerto Rico rules and nontaxable combat pay",
      "Foreign tax credit and AMT limits: foreign income other than passive fund income (the general, section 901(j), treaty and lump-sum categories, foreign 25%/28% gains, Form 2555), interest expense apportionment (Form 1116 lines 4a-4b), foreign tax reductions and the high-tax kickout (lines 12-13), the carryback and reading back a carryover out, the AMT refiguring of capital gains and of Form 4952 (lines 2c and Part III) and the Form 6251 adjustments beyond private-activity-bond interest, incentive stock options and the caller's disposition and other adjustments",
      "Adjustments to income (Schedule 1 Part II) other than the deductible part of self-employment tax, the self-employed retirement plan deduction and the self-employed health insurance deduction (lines 15-17); the Schedule 1-A car-loan interest deduction; the tips and overtime deductions' valid-SSN and qualifying-occupation conditions are the caller's assertion",
      "Private-foundation gift limits (and their carryover classes), the 0.5% floor on carryovers into 2026 and later as the IRS may read it (the engine applies it to the total, carryovers included), non-cash gifts other than long-term capital-gain property (ordinary-income property and the §170(e) reduction), and the §163(h)(3) mortgage-debt limit (mortgage interest is taken as a deductible amount); casualty and theft losses (Schedule A line 15, Form 4684); other itemized deductions (line 16) are taken as already limited (gambling losses up to winnings)",
      "The calculation of substantially equal periodic payments (the installment is an input), the other §72(t)(2) exceptions (first home, medical, birth or adoption, emergency, domestic abuse, terminal illness), the further Form 5329 exceptions (a qualified domestic relations order, health insurance while unemployed, higher education, an IRS levy, reservists, ESOP dividends, federal phased retirement, §414(w) and corrective distributions), the 25-years-of-service alternative to separation at 50, the 25% rate on a SIMPLE IRA distribution in its first 2 years (the engine uses 10%), and first-home or death Roth distributions",
      "The §4974(d) reasonable-cause waiver of the missed-RMD excise and the still-working exception for an employer plan; one request carries one excise rate (a shortfall partly corrected and partly not cannot be sent at once)",
      "Form 2210's penalty waivers and the farmer and fisherman rules, Part II box E (a joint return in only one of the two years), Schedule AI for estates and trusts, and Schedule AI's period amounts of the items a request cannot split by period (Schedule A amounts, the AMT preference items, the credits' inputs and the rest accrue evenly through the year); the Schedule AI NIIT and Additional Medicare Tax are figured on the annualized amounts (the instructions give no other rule)",
      "A qualifying surviving spouse's eligibility (the year of death, the dependent child) is the caller's assertion; the split-interest QCD is an engine function, not a request field",
      "A spouse's death on a single return: the capital-loss carryover out is the joint return's; the decedent's share does not pass to the survivor (IRS Pub 550), so the caller enters the survivor's share as next year's carryover (the Monte Carlo planner splits it: spouseCapitalLossShare)",
      "The balance due: withholding and estimated payments (read only by Form 2210), refundable credits (the earned income credit, the additional child tax credit, the refundable American opportunity credit, and the other Schedule 3 Part II items; excess social security withheld, Schedule 3 line 11, is reported but not netted), the refund and the amount owed (Form 1040 lines 25 to 37). The engine computes the total tax (line 24) and, on request, the Form 2210 penalty (line 38)",
      "Schedule 2 taxes other than the §72(t) additional tax (and, federal engine 2.3, the §72(q) one and Form 5329's 6% and 100% taxes), the §4974 missed-RMD excise and the net investment income tax: household employment taxes, the HSA, Archer MSA and other account additional taxes, credit recaptures, the deferred-compensation (§409A, §457A) and installment-sale interest taxes, and the rest of Schedule 2",
      "Form 5329 Part II (the additional tax on Coverdell ESA, QTP and ABLE account distributions), and around Parts III-VIII (federal engine 2.3): the deemed contribution of a prior excess absorbed by this year's unused limit (the IRA Deduction Worksheet, Form 8889 line 13: the engine has no traditional IRA or HSA deduction), Form 8889 itself (the HSA deduction, the 20% on distributions not used for medical expenses), the contributors' Coverdell MAGI limits, the Archer MSA limit and the ABLE-to-work amount (the caller's limits), a spouse's Coverdell ESA, Archer MSA, ABLE or Trump account, the 2025 Trump account excess (0 for 2026) and the excess-contribution limits of a projected year (refused)",
      "Royalty income, Schedule E Parts IV-V (REMICs, farm rental), Form 4797 gains, farm income and personal-property rental: no field carries them into the net investment income tax (otherOrdinaryIncome and pension are never net investment income; a nonqualified annuity has its own field; rental real estate has rentalNetIncome, federal engine 2.1; partnerships, S corporations, estates and trusts the K-1 fields, federal engine 2.3)",
      "Other Schedule 1 income items with their own rules: the net operating loss deduction, hobby income, §951/§951A inclusions, the §461(l) excess business loss adjustment and digital assets received as ordinary income",
      "The foreign earned income and housing exclusions (Form 2555) and the possession exclusions: MAGI is AGI throughout (the senior deduction, the NIIT, the SALT cap), and there is no Foreign Earned Income Tax Worksheet",
      "A filer or spouse who can be claimed as someone's dependent (the limited standard deduction), a dual-status alien, the Social Security lump-sum election (Pub 915 worksheets 2 to 4), the Form 8815 savings-bond interest exclusion and the other Pub 915 line 5 exclusions, repayments of benefits, a child's income on the parent's return (Form 8814), lump-sum distribution averaging (Form 4972), the retired public safety officer insurance exclusion and a pension's exclusion ratio for after-tax contributions (the pension field is the taxable amount)",
      "The senior deduction's valid-SSN condition is assumed met",
      "Form 8606 line 4 (contributions made after the year end) and qualified disaster distributions and repayments (lines 15b, 15c, 25b); the carry-forward basis omits them",
      "Planner IRMAA: the MAGI add-backs other than tax-exempt interest (the savings-bond interest exclusion, foreign earned income, possession income), the three-year-old return when the two-year-old one is not available, and a new determination after a life-changing event (Form SSA-44): the planner always uses the MAGI of two years earlier",
      "Planner RMDs per owner and per account: employer plans are not figured separately from IRAs, and a spouse's own IRA is distributed on the spouse's age, start age and divisor only when the plan gives the spouse's share of the traditional balance (traditionalBalanceSpouse); otherwise the planner takes one RMD on the household's combined traditional balance at the primary owner's age",
      "On Form 8960 Part II: foreign income tax and state or local property taxes attributable to net investment income (line 9b), miscellaneous investment expenses (line 9c), additional modifications (line 10) and the Form 4952 limit (investmentInterest is the deductible amount)",
      "§72(q) beyond the 10% and its exceptions (federal engine 2.3): the recapture with interest of a series of substantially equal payments modified before 59½ or within 5 years (§72(q)(3)), the 5% rate on a deferred annuity under a pre-March 1, 1986 election, and a modified endowment contract's additional tax (§72(v)); the annuity's exclusion ratio (nonqualifiedAnnuity is the taxable part)",
      "Substantially equal periodic payments from an employer plan, which §72(t)(3)(B) excepts only after the employee separates from service: seppDistribution is the IRA part, and the API refuses a seppDistribution that overlaps employerPlanDistribution",
      "Rental real estate beyond Schedule E Part I as one net amount, and Schedule E Parts II-III beyond one net amount per class (federal engine 2.3): royalties, REMICs (Part IV), farm rental (Form 4835), the release of a suspended loss on a disposition (section 469(g)) or at death, the commercial revitalization deduction, the per-activity allocation of the unallowed loss within a class (Form 8582 worksheets: each class is one activity), depreciation (an input inside the net amount) and its recapture, the at-risk rules (Form 6198) and the partner and shareholder basis limits (sections 704(d), 1366(d); Forms 7203/7217: the K-1 amounts are entered after them), the excess business loss limitation of section 461(l) (refused above its threshold), publicly traded partnerships, self-charged interest, the Form 1041 K-1 box 14 code H adjustment of Form 8960 line 7, a net operating loss, the rental real estate safe harbor of the QBI deduction (Rev. Proc. 2019-38), the AMT refiguring of passive losses, and the real estate professional's net investment income safe harbor (Treas. Reg. section 1.1411-4(g)(7)); Form 1116 line 3e takes the positive rental net income as gross income",
      "Inherited accounts beyond one account and one beneficiary: several beneficiaries of one account (the oldest's life expectancy, separate accounts) and trusts as beneficiaries (see-through trusts, applicable multi-beneficiary trusts) are the caller's to reduce to one beneficiary type; a successor beneficiary (the beneficiary of a beneficiary who died) and the 10-year limit after an eligible designated beneficiary's death; the surviving spouse's election to be treated as the decedent (SECURE 2.0 section 327), the spouse who dies before distributions begin, and the deemed election to treat the IRA as one's own; the decedent's basis (its own Form 8606) and a nonqualified distribution from an inherited Roth IRA; the 10-year election's deadline; the plan's own terms (a plan may require the 5-year or 10-year rule)",
      "Form 8962 beyond Parts I-III for one tax family: the allocation of a policy shared with another tax family (Part IV), the alternative calculation for the year of marriage (Part V), a qualified small employer health reimbursement arrangement, a dependent's own Form 8962, the self-employed health insurance deduction together with the credit (refused), the special enrollment period and eligibility facts (other minimum essential coverage, affordable employer coverage, lawful presence; the caller's assertion), and a premium tax credit in a projected year (refused: the guidelines and percentages are not published)"
    ]
  }
}

A nonqualified annuity before 59½

A single 52-year-old receives $20,000 of taxable payments from a commercial annuity, $8,000 of them as substantially equal periodic payments. The other $12,000 draws the §72(q) 10% ($1,200) on Form 5329 Part I.

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

{
  "filingStatus": "single",
  "age": 52,
  "nonqualifiedAnnuity": 20000,
  "nonqualifiedAnnuitySepp": 8000
}

Returns result.totalTax $1,593: AGI $20,000, taxable income $3,900, income tax $393, §72(t) additional tax $1,200. Engine version 2.3.2.

Line	Form	Label	Amount
`1040.2a`	Form 1040	Tax-exempt interest	$0
`1040.4b`	Form 1040	IRA distributions, taxable amount	$0
`1040.5b`	Form 1040	Pensions and annuities, taxable amount	$20,000
`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)	$0
`1040sd.15`	Schedule D	Net long-term capital gain or (loss)	$0
`1040sd.16`	Schedule D	Lines 7 and 15 combined	$0
`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	$20,000
`1040.11a`	Form 1040	Adjusted gross income	$20,000
`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 (the senior deduction, tips and overtime)	$0
`1040.14`	Form 1040	Total deductions (lines 12e, 13a and 13b)	$16,100
`1040.15`	Form 1040	Taxable income	$3,900
`1040.16`	Form 1040	Tax	$393
`1040s2.8`	Schedule 2	Additional tax on IRAs or other tax-favored accounts	$1,200
`1040s2.12`	Schedule 2	Net investment income tax	$0
`1040.23`	Form 1040	Other taxes, from Schedule 2, line 21	$1,200
`1040.24`	Form 1040	Total tax	$1,593
`5329.1`	Form 5329	Early distributions includible in income	$20,000
`5329.2`	Form 5329	Early distributions not subject to the additional tax	$8,000
`5329.1.annuity`	Form 5329	Early distributions includible in income: the nonqualified annuity's (§72(q))	$20,000
`5329.2.annuity`	Form 5329	Early distributions not subject to the additional tax: the annuity's exceptions	$8,000
`1040.2b`	Form 1040	Taxable interest	$0
`1040.3a`	Form 1040	Qualified dividends	$0
`1040.3b`	Form 1040	Ordinary dividends	$0
`1040sd.6`	Schedule D	Short-term capital loss carryover	$0
`1040sd.14`	Schedule D	Long-term capital loss carryover	$0
`1040sd.21`	Schedule D	Capital loss allowed	$0
`1040sdcw.8`	Capital Loss Carryover Worksheet	Short-term capital loss carryover to next year	$0
`1040sdcw.13`	Capital Loss Carryover Worksheet	Long-term capital loss carryover to next year	$0
`8960.8`	Form 8960	Total investment income	$20,000
`8960.3`	Form 8960	Annuities	$20,000

The complete response

{
  "engineVersion": "2.3.2",
  "taxYear": 2026,
  "filingStatus": "single",
  "inputs": {
    "filingStatus": "single",
    "age": 52,
    "nonqualifiedAnnuity": 20000,
    "nonqualifiedAnnuitySepp": 8000
  },
  "result": {
    "shortTermGain": 0,
    "longTermGain": 0,
    "socialSecurityTaxable": 0,
    "grossOrdinaryIncome": 20000,
    "agi": 20000,
    "magiIrmaa": 20000,
    "standardDeduction": 16100,
    "seniorDeduction": 0,
    "taxableOrdinaryIncome": 3900,
    "unusedDeduction": 0,
    "taxableLongTermGain": 0,
    "ordinaryTax": 393,
    "capitalGainsTax": 0,
    "niit": 0,
    "capitalGainsTaxExcludingNiit": 0,
    "incomeTax": 393,
    "incomeTaxExcludingNiit": 393,
    "earlyWithdrawalTax": 1200,
    "totalTax": 1593
  },
  "schedules": {
    "scheduleA": {
      "itemizes": false,
      "deduction": 16100,
      "standardDeduction": 16100,
      "blindAddition": 0,
      "itemizedBeforeSection68": 0,
      "section68Reduction": 0,
      "itemized": 0,
      "medicalDeducted": 0,
      "saltPaid": 0,
      "saltCap": 40400,
      "saltDeducted": 0,
      "interestDeducted": 0,
      "charityFloor": 100,
      "charityDeducted": 0,
      "nonitemizerCharity": 0
    },
    "form8606": {
      "basisRatio": 0,
      "nontaxableConversion": 0,
      "nontaxableTotal": 0,
      "basisRemaining": 0,
      "rothQualified": false,
      "rothTaxableEarnings": 0,
      "rothConversionsWithinFiveYears": 0,
      "rothContributionsRemaining": 0
    },
    "form5329": {
      "earlyDistributions": 20000,
      "exceptions": 8000,
      "missedRmdExcise": 0,
      "annuityEarlyDistributions": 20000,
      "annuityExceptions": 8000
    },
    "form8960": {
      "netInvestmentIncome": 20000,
      "annuities": 20000,
      "totalInvestmentIncome": 20000,
      "investmentInterest": 0,
      "stateIncomeTax": 0,
      "deductions": 0
    }
  },
  "formYear": 2025,
  "lines": [
    {
      "line": "1040.2a",
      "form": "Form 1040",
      "lineNumber": "2a",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "4b",
      "label": "IRA distributions, taxable amount",
      "rule": "irc_408d_ira_distribution",
      "value": 0,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_408d_ira_distribution"
    },
    {
      "line": "1040.5b",
      "form": "Form 1040",
      "lineNumber": "5b",
      "lineNumberDraft2026": "5b",
      "label": "Pensions and annuities, taxable amount",
      "rule": "irc_72_pension",
      "value": 20000,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_72_pension"
    },
    {
      "line": "1040.6a",
      "form": "Form 1040",
      "lineNumber": "6a",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "9",
      "label": "Total income",
      "rule": "irc_61_total_income",
      "value": 20000,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_61_total_income"
    },
    {
      "line": "1040.11a",
      "form": "Form 1040",
      "lineNumber": "11a",
      "lineNumberDraft2026": "11a",
      "label": "Adjusted gross income",
      "rule": "irc_62_agi_no_adjustments",
      "value": 20000,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_62_agi_no_adjustments"
    },
    {
      "line": "1040.12e",
      "form": "Form 1040",
      "lineNumber": "12e",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "43",
      "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",
      "lineNumberDraft2026": "13a",
      "label": "Additional deductions from Schedule 1-A, line 38 (the senior deduction, tips and overtime)",
      "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",
      "lineNumberDraft2026": "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",
      "lineNumberDraft2026": "15",
      "label": "Taxable income",
      "rule": "irc_63_taxable_income",
      "value": 3900,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_63_taxable_income"
    },
    {
      "line": "1040.16",
      "form": "Form 1040",
      "lineNumber": "16",
      "lineNumberDraft2026": "16",
      "label": "Tax",
      "rule": "irc_3_tax_table",
      "value": 393,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_3_tax_table"
    },
    {
      "line": "1040s2.8",
      "form": "Schedule 2",
      "lineNumber": "8",
      "lineNumberDraft2026": "5 (§72(t), §72(q), Form 5329 Part XI); 18 (the §4974 and §4973 excises)",
      "label": "Additional tax on IRAs or other tax-favored accounts",
      "rule": "irc_72t_additional_tax",
      "value": 1200,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_72t_additional_tax"
    },
    {
      "line": "1040s2.12",
      "form": "Schedule 2",
      "lineNumber": "12",
      "lineNumberDraft2026": "6",
      "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",
      "lineNumberDraft2026": "23",
      "label": "Other taxes, from Schedule 2, line 21",
      "rule": "sched2_other_taxes",
      "value": 1200,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#sched2_other_taxes"
    },
    {
      "line": "1040.24",
      "form": "Form 1040",
      "lineNumber": "24",
      "lineNumberDraft2026": "24a",
      "label": "Total tax",
      "rule": "total_tax",
      "value": 1593,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#total_tax"
    },
    {
      "line": "5329.1",
      "form": "Form 5329",
      "lineNumber": "1",
      "lineNumberDraft2026": "1",
      "label": "Early distributions includible in income",
      "rule": "irc_72t_early_distributions",
      "value": 20000,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_72t_early_distributions"
    },
    {
      "line": "5329.2",
      "form": "Form 5329",
      "lineNumber": "2",
      "lineNumberDraft2026": "2",
      "label": "Early distributions not subject to the additional tax",
      "rule": "irc_72t2_exceptions",
      "value": 8000,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_72t2_exceptions"
    },
    {
      "line": "5329.1.annuity",
      "form": "Form 5329",
      "lineNumber": "1 (part)",
      "lineNumberDraft2026": "1 (part)",
      "label": "Early distributions includible in income: the nonqualified annuity's (§72(q))",
      "rule": "irc_72q_annuity_additional_tax",
      "value": 20000,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_72q_annuity_additional_tax"
    },
    {
      "line": "5329.2.annuity",
      "form": "Form 5329",
      "lineNumber": "2 (part)",
      "lineNumberDraft2026": "2 (part)",
      "label": "Early distributions not subject to the additional tax: the annuity's exceptions",
      "rule": "irc_72q2_exceptions",
      "value": 8000,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_72q2_exceptions"
    },
    {
      "line": "1040.2b",
      "form": "Form 1040",
      "lineNumber": "2b",
      "lineNumberDraft2026": "2b",
      "label": "Taxable interest",
      "rule": "irc_61a4_taxable_interest",
      "value": 0,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_61a4_taxable_interest"
    },
    {
      "line": "1040.3a",
      "form": "Form 1040",
      "lineNumber": "3a",
      "lineNumberDraft2026": "3a",
      "label": "Qualified dividends",
      "rule": "irc_1h11_qualified_dividends",
      "value": 0,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_1h11_qualified_dividends"
    },
    {
      "line": "1040.3b",
      "form": "Form 1040",
      "lineNumber": "3b",
      "lineNumberDraft2026": "3b",
      "label": "Ordinary dividends",
      "rule": "irc_61a7_ordinary_dividends",
      "value": 0,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_61a7_ordinary_dividends"
    },
    {
      "line": "1040sd.6",
      "form": "Schedule D",
      "lineNumber": "6",
      "lineNumberDraft2026": "6",
      "label": "Short-term capital loss carryover",
      "rule": "irc_1212b_st_carryover_in",
      "value": 0,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_1212b_st_carryover_in"
    },
    {
      "line": "1040sd.14",
      "form": "Schedule D",
      "lineNumber": "14",
      "lineNumberDraft2026": "14",
      "label": "Long-term capital loss carryover",
      "rule": "irc_1212b_lt_carryover_in",
      "value": 0,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_1212b_lt_carryover_in"
    },
    {
      "line": "1040sd.21",
      "form": "Schedule D",
      "lineNumber": "21",
      "lineNumberDraft2026": "21",
      "label": "Capital loss allowed",
      "rule": "irc_1211b_loss_allowed",
      "value": 0,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_1211b_loss_allowed"
    },
    {
      "line": "1040sdcw.8",
      "form": "Capital Loss Carryover Worksheet",
      "lineNumber": "8",
      "lineNumberDraft2026": "8",
      "label": "Short-term capital loss carryover to next year",
      "rule": "irc_1212b_st_carryover_out",
      "value": 0,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_1212b_st_carryover_out"
    },
    {
      "line": "1040sdcw.13",
      "form": "Capital Loss Carryover Worksheet",
      "lineNumber": "13",
      "lineNumberDraft2026": "13",
      "label": "Long-term capital loss carryover to next year",
      "rule": "irc_1212b_lt_carryover_out",
      "value": 0,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_1212b_lt_carryover_out"
    },
    {
      "line": "8960.8",
      "form": "Form 8960",
      "lineNumber": "8",
      "lineNumberDraft2026": "8",
      "label": "Total investment income",
      "rule": "irc_1411c_nii_charged",
      "value": 20000,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_1411c_nii_charged"
    },
    {
      "line": "8960.3",
      "form": "Form 8960",
      "lineNumber": "3",
      "lineNumberDraft2026": "3",
      "label": "Annuities",
      "rule": "irc_1411c1_annuities",
      "value": 20000,
      "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_1411c1_annuities"
    }
  ],
  "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "rule": "age65_day_before",
          "url": "https://www.irs.gov/pub/irs-pdf/p554.pdf",
          "title": "Publication 554 (2025), Tax Guide for Seniors",
          "publisher": "Internal Revenue Service",
          "kind": "guidance",
          "official": true,
          "quote": "You are considered age 65 on the day before",
          "checked": "2026-10-12"
        },
        {
          "rule": "age65_day_before",
          "url": "https://www.irs.gov/pub/irs-pdf/i1040gi.pdf",
          "title": "Instructions for Form 1040 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "If you were born on January 1, 1961, you are considered to be age 65 at the end of 2025",
          "checked": "2026-10-12"
        },
        {
          "rule": "age65_day_before",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
          "title": "Schedule 1-A (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "were born before January 2, 1961",
          "checked": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "rule": "age65_day_before",
          "url": "https://www.irs.gov/pub/irs-pdf/p554.pdf",
          "title": "Publication 554 (2025), Tax Guide for Seniors",
          "publisher": "Internal Revenue Service",
          "kind": "guidance",
          "official": true,
          "quote": "You are considered age 65 on the day before",
          "checked": "2026-10-12"
        },
        {
          "rule": "age65_day_before",
          "url": "https://www.irs.gov/pub/irs-pdf/i1040gi.pdf",
          "title": "Instructions for Form 1040 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "If you were born on January 1, 1961, you are considered to be age 65 at the end of 2025",
          "checked": "2026-10-12"
        },
        {
          "rule": "age65_day_before",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
          "title": "Schedule 1-A (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "were born before January 2, 1961",
          "checked": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "irc_3_tax_table": [
        {
          "rule": "tax_table",
          "url": "https://www.law.cornell.edu/uscode/text/26/3",
          "title": "26 U.S. Code § 3",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "In lieu of the tax imposed by section 1, there is hereby imposed for each taxable year on the taxable income of every individual",
          "checked": "2026-10-12"
        },
        {
          "rule": "tax_table",
          "url": "https://www.irs.gov/pub/irs-pdf/i1040gi.pdf",
          "title": "Instructions for Form 1040 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "If your taxable income is less than $100,000, you must use the Tax Table",
          "checked": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "rule": "niit_nii",
          "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": "gross income from interest, dividends, annuities, royalties, and rents",
          "checked": "2026-10-12"
        },
        {
          "rule": "niit_nii",
          "url": "https://www.irs.gov/pub/irs-pdf/i8960.pdf",
          "title": "Instructions for Form 8960 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Form 1040 or 1040-SR, line 7a",
          "checked": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "irc_72t_early_distributions": [
        {
          "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": "2026-10-12"
        },
        {
          "rule": "72t_exceptions",
          "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": "made to a beneficiary (or to the estate of the employee) on or after the death of the employee",
          "checked": "2026-10-12"
        },
        {
          "rule": "72t_exceptions",
          "url": "https://www.irs.gov/retirement-plans/plan-participant-employee/retirement-topics-exceptions-to-tax-on-early-distributions",
          "title": "Retirement topics - Exceptions to tax on early distributions",
          "publisher": "Internal Revenue Service",
          "kind": "agency_page",
          "official": true,
          "quote": "the employee separates from service during or after the year the employee reaches age 55 (age 50 for public safety employees",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_schedules",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sa.pdf",
          "title": "Schedule A (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Subtract line 3 from line 1. If line 3 is more than line 1, enter -0-",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_schedules",
          "url": "https://www.irs.gov/pub/irs-pdf/f8606.pdf",
          "title": "Form 8606 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "This is the nontaxable portion of the amount you converted to Roth IRAs",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_schedules",
          "url": "https://www.irs.gov/pub/irs-pdf/f5329.pdf",
          "title": "Form 5329 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Early distributions included on line 1 that are not subject to the additional tax",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_schedules",
          "url": "https://www.irs.gov/pub/irs-pdf/f2210.pdf",
          "title": "Form 2210 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Required annual payment. Enter the smaller of line 5 or line 8",
          "checked": "2026-10-12"
        }
      ],
      "irc_72t2_exceptions": [
        {
          "rule": "72t_exceptions",
          "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": "made to a beneficiary (or to the estate of the employee) on or after the death of the employee",
          "checked": "2026-10-12"
        },
        {
          "rule": "72t_exceptions",
          "url": "https://www.irs.gov/retirement-plans/plan-participant-employee/retirement-topics-exceptions-to-tax-on-early-distributions",
          "title": "Retirement topics - Exceptions to tax on early distributions",
          "publisher": "Internal Revenue Service",
          "kind": "agency_page",
          "official": true,
          "quote": "the employee separates from service during or after the year the employee reaches age 55 (age 50 for public safety employees",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_schedules",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sa.pdf",
          "title": "Schedule A (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Subtract line 3 from line 1. If line 3 is more than line 1, enter -0-",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_schedules",
          "url": "https://www.irs.gov/pub/irs-pdf/f8606.pdf",
          "title": "Form 8606 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "This is the nontaxable portion of the amount you converted to Roth IRAs",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_schedules",
          "url": "https://www.irs.gov/pub/irs-pdf/f5329.pdf",
          "title": "Form 5329 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Early distributions included on line 1 that are not subject to the additional tax",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_schedules",
          "url": "https://www.irs.gov/pub/irs-pdf/f2210.pdf",
          "title": "Form 2210 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Required annual payment. Enter the smaller of line 5 or line 8",
          "checked": "2026-10-12"
        },
        {
          "rule": "gov_457b",
          "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": "If any taxpayer receives any amount from a qualified retirement plan (as defined in section 4974(c))",
          "checked": "2026-10-12"
        },
        {
          "rule": "gov_457b",
          "url": "https://www.law.cornell.edu/uscode/text/26/4974",
          "title": "26 U.S. Code § 4974",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "a plan described in section 401(a) which includes a trust exempt from tax under section 501(a)",
          "checked": "2026-10-12"
        },
        {
          "rule": "gov_457b",
          "url": "https://www.irs.gov/pub/irs-pdf/i5329.pdf",
          "title": "Instructions for Form 5329 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Distributions from a section 457 plan, which aren't from a rollover from a qualified retirement plan",
          "checked": "2026-10-12"
        }
      ],
      "irc_72q_annuity_additional_tax": [
        {
          "rule": "annuity_72q",
          "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": "If any taxpayer receives any amount under an annuity contract",
          "checked": "2026-10-12"
        },
        {
          "rule": "annuity_72q",
          "url": "https://www.irs.gov/pub/irs-pdf/p575.pdf",
          "title": "Publication 575, Pension and Annuity Income (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "If you must pay either of these taxes, report them on",
          "checked": "2026-10-12"
        },
        {
          "rule": "annuity_72q",
          "url": "https://www.irs.gov/pub/irs-dft/i5329--dft.pdf",
          "title": "Instructions for Form 5329 (2026 draft)",
          "publisher": "Internal Revenue Service",
          "kind": "draft_form",
          "official": true,
          "quote": "Distributions from annuity contracts to the extent that the",
          "checked": "2026-10-12"
        },
        {
          "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": "2026-10-12"
        }
      ],
      "irc_72q2_exceptions": [
        {
          "rule": "annuity_72q",
          "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": "If any taxpayer receives any amount under an annuity contract",
          "checked": "2026-10-12"
        },
        {
          "rule": "annuity_72q",
          "url": "https://www.irs.gov/pub/irs-pdf/p575.pdf",
          "title": "Publication 575, Pension and Annuity Income (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "If you must pay either of these taxes, report them on",
          "checked": "2026-10-12"
        },
        {
          "rule": "annuity_72q",
          "url": "https://www.irs.gov/pub/irs-dft/i5329--dft.pdf",
          "title": "Instructions for Form 5329 (2026 draft)",
          "publisher": "Internal Revenue Service",
          "kind": "draft_form",
          "official": true,
          "quote": "Distributions from annuity contracts to the extent that the",
          "checked": "2026-10-12"
        }
      ],
      "irc_61a4_taxable_interest": [
        {
          "rule": "niit_nii",
          "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": "gross income from interest, dividends, annuities, royalties, and rents",
          "checked": "2026-10-12"
        },
        {
          "rule": "niit_nii",
          "url": "https://www.irs.gov/pub/irs-pdf/i8960.pdf",
          "title": "Instructions for Form 8960 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Form 1040 or 1040-SR, line 7a",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_r1r2",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
          "title": "Form 1040 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Taxable interest",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_r1r2",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
          "title": "Schedule D (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Short-term capital loss carryover. Enter the amount, if any, from line 8 of your Capital Loss Carryover Worksheet",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_r1r2",
          "url": "https://www.irs.gov/pub/irs-pdf/f8960.pdf",
          "title": "Form 8960 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Total investment income",
          "checked": "2026-10-12"
        }
      ],
      "irc_1h11_qualified_dividends": [
        {
          "rule": "qualified_dividends",
          "url": "https://www.law.cornell.edu/uscode/text/26/1",
          "title": "26 U.S. Code § 1",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "means net capital gain (determined without regard to this paragraph) increased by qualified dividend income",
          "checked": "2026-10-12"
        },
        {
          "rule": "qualified_dividends",
          "url": "https://www.irs.gov/publications/p505",
          "title": "Publication 505 (2026), Tax Withholding and Estimated Tax",
          "publisher": "Internal Revenue Service",
          "kind": "guidance",
          "official": true,
          "quote": "Enter your qualified dividends expected for 2026",
          "checked": "2026-10-12"
        },
        {
          "rule": "qualified_dividends",
          "url": "https://www.irs.gov/pub/irs-pdf/i1040gi.pdf",
          "title": "Form 1040 and 1040-SR Instructions 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Enter the smaller of line 15 or line 16 of Schedule D. If either line 15 or line 16 is blank or a loss, enter -0-",
          "checked": "2026-10-12"
        },
        {
          "rule": "qualified_dividends",
          "url": "https://www.irs.gov/pub/irs-pdf/f1099div.pdf",
          "title": "Form 1099-DIV",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "1a Total ordinary dividends",
          "checked": "2026-10-12"
        },
        {
          "rule": "qualified_dividends",
          "url": "https://www.irs.gov/publications/p550",
          "title": "Publication 550, Investment Income and Expenses",
          "publisher": "Internal Revenue Service",
          "kind": "guidance",
          "official": true,
          "quote": "You must have held the stock for more than 60 days during the 121-day period that begins 60 days before the ex-dividend date",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_r1r2",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
          "title": "Form 1040 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Taxable interest",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_r1r2",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
          "title": "Schedule D (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Short-term capital loss carryover. Enter the amount, if any, from line 8 of your Capital Loss Carryover Worksheet",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_r1r2",
          "url": "https://www.irs.gov/pub/irs-pdf/f8960.pdf",
          "title": "Form 8960 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Total investment income",
          "checked": "2026-10-12"
        }
      ],
      "irc_61a7_ordinary_dividends": [
        {
          "rule": "niit_nii",
          "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": "gross income from interest, dividends, annuities, royalties, and rents",
          "checked": "2026-10-12"
        },
        {
          "rule": "niit_nii",
          "url": "https://www.irs.gov/pub/irs-pdf/i8960.pdf",
          "title": "Instructions for Form 8960 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Form 1040 or 1040-SR, line 7a",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_r1r2",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
          "title": "Form 1040 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Taxable interest",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_r1r2",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
          "title": "Schedule D (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Short-term capital loss carryover. Enter the amount, if any, from line 8 of your Capital Loss Carryover Worksheet",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_r1r2",
          "url": "https://www.irs.gov/pub/irs-pdf/f8960.pdf",
          "title": "Form 8960 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Total investment income",
          "checked": "2026-10-12"
        }
      ],
      "irc_1212b_st_carryover_in": [
        {
          "rule": "cap_loss_carryover",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
          "title": "Schedule D (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "If line 16 is a loss, enter here and on Form 1040, 1040-SR, or 1040-NR, line 7a, the smaller of: • The loss on line 16; or • ($3,000), or if married filing separately, ($1,500)",
          "checked": "2026-10-12"
        },
        {
          "rule": "cap_loss_carryover",
          "url": "https://www.law.cornell.edu/uscode/text/26/1212",
          "title": "26 U.S. Code § 1212",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "the excess of the net short-term capital loss over the net long-term capital gain for such year shall be a short-term capital loss in the succeeding taxable year",
          "checked": "2026-10-12"
        },
        {
          "rule": "cap_loss_carryover",
          "url": "https://www.irs.gov/pub/irs-pdf/i1040sd.pdf",
          "title": "Instructions for Schedule D (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "If the amount would have been a loss if you could enter a negative number on that line, enclose the amount in parentheses",
          "checked": "2026-10-12"
        },
        {
          "rule": "cap_loss_carryover",
          "url": "https://www.irs.gov/publications/p550",
          "title": "Publication 550, Investment Income and Expenses",
          "publisher": "Internal Revenue Service",
          "kind": "guidance",
          "official": true,
          "quote": "Use short-term losses first",
          "checked": "2026-10-12"
        },
        {
          "rule": "cap_loss_carryover",
          "url": "https://www.irs.gov/publications/p550",
          "title": "Publication 550, Investment Income and Expenses",
          "publisher": "Internal Revenue Service",
          "kind": "guidance",
          "official": true,
          "quote": "can be deducted only on the final income tax return filed for the decedent",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_r1r2",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
          "title": "Form 1040 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Taxable interest",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_r1r2",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
          "title": "Schedule D (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Short-term capital loss carryover. Enter the amount, if any, from line 8 of your Capital Loss Carryover Worksheet",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_r1r2",
          "url": "https://www.irs.gov/pub/irs-pdf/f8960.pdf",
          "title": "Form 8960 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Total investment income",
          "checked": "2026-10-12"
        }
      ],
      "irc_1212b_lt_carryover_in": [
        {
          "rule": "cap_loss_carryover",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
          "title": "Schedule D (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "If line 16 is a loss, enter here and on Form 1040, 1040-SR, or 1040-NR, line 7a, the smaller of: • The loss on line 16; or • ($3,000), or if married filing separately, ($1,500)",
          "checked": "2026-10-12"
        },
        {
          "rule": "cap_loss_carryover",
          "url": "https://www.law.cornell.edu/uscode/text/26/1212",
          "title": "26 U.S. Code § 1212",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "the excess of the net short-term capital loss over the net long-term capital gain for such year shall be a short-term capital loss in the succeeding taxable year",
          "checked": "2026-10-12"
        },
        {
          "rule": "cap_loss_carryover",
          "url": "https://www.irs.gov/pub/irs-pdf/i1040sd.pdf",
          "title": "Instructions for Schedule D (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "If the amount would have been a loss if you could enter a negative number on that line, enclose the amount in parentheses",
          "checked": "2026-10-12"
        },
        {
          "rule": "cap_loss_carryover",
          "url": "https://www.irs.gov/publications/p550",
          "title": "Publication 550, Investment Income and Expenses",
          "publisher": "Internal Revenue Service",
          "kind": "guidance",
          "official": true,
          "quote": "Use short-term losses first",
          "checked": "2026-10-12"
        },
        {
          "rule": "cap_loss_carryover",
          "url": "https://www.irs.gov/publications/p550",
          "title": "Publication 550, Investment Income and Expenses",
          "publisher": "Internal Revenue Service",
          "kind": "guidance",
          "official": true,
          "quote": "can be deducted only on the final income tax return filed for the decedent",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_r1r2",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
          "title": "Form 1040 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Taxable interest",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_r1r2",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
          "title": "Schedule D (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Short-term capital loss carryover. Enter the amount, if any, from line 8 of your Capital Loss Carryover Worksheet",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_r1r2",
          "url": "https://www.irs.gov/pub/irs-pdf/f8960.pdf",
          "title": "Form 8960 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Total investment income",
          "checked": "2026-10-12"
        }
      ],
      "irc_1211b_loss_allowed": [
        {
          "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": "2026-10-12"
        },
        {
          "rule": "cap_loss_carryover",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
          "title": "Schedule D (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "If line 16 is a loss, enter here and on Form 1040, 1040-SR, or 1040-NR, line 7a, the smaller of: • The loss on line 16; or • ($3,000), or if married filing separately, ($1,500)",
          "checked": "2026-10-12"
        },
        {
          "rule": "cap_loss_carryover",
          "url": "https://www.law.cornell.edu/uscode/text/26/1212",
          "title": "26 U.S. Code § 1212",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "the excess of the net short-term capital loss over the net long-term capital gain for such year shall be a short-term capital loss in the succeeding taxable year",
          "checked": "2026-10-12"
        },
        {
          "rule": "cap_loss_carryover",
          "url": "https://www.irs.gov/pub/irs-pdf/i1040sd.pdf",
          "title": "Instructions for Schedule D (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "If the amount would have been a loss if you could enter a negative number on that line, enclose the amount in parentheses",
          "checked": "2026-10-12"
        },
        {
          "rule": "cap_loss_carryover",
          "url": "https://www.irs.gov/publications/p550",
          "title": "Publication 550, Investment Income and Expenses",
          "publisher": "Internal Revenue Service",
          "kind": "guidance",
          "official": true,
          "quote": "Use short-term losses first",
          "checked": "2026-10-12"
        },
        {
          "rule": "cap_loss_carryover",
          "url": "https://www.irs.gov/publications/p550",
          "title": "Publication 550, Investment Income and Expenses",
          "publisher": "Internal Revenue Service",
          "kind": "guidance",
          "official": true,
          "quote": "can be deducted only on the final income tax return filed for the decedent",
          "checked": "2026-10-12"
        }
      ],
      "irc_1212b_st_carryover_out": [
        {
          "rule": "cap_loss_carryover",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
          "title": "Schedule D (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "If line 16 is a loss, enter here and on Form 1040, 1040-SR, or 1040-NR, line 7a, the smaller of: • The loss on line 16; or • ($3,000), or if married filing separately, ($1,500)",
          "checked": "2026-10-12"
        },
        {
          "rule": "cap_loss_carryover",
          "url": "https://www.law.cornell.edu/uscode/text/26/1212",
          "title": "26 U.S. Code § 1212",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "the excess of the net short-term capital loss over the net long-term capital gain for such year shall be a short-term capital loss in the succeeding taxable year",
          "checked": "2026-10-12"
        },
        {
          "rule": "cap_loss_carryover",
          "url": "https://www.irs.gov/pub/irs-pdf/i1040sd.pdf",
          "title": "Instructions for Schedule D (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "If the amount would have been a loss if you could enter a negative number on that line, enclose the amount in parentheses",
          "checked": "2026-10-12"
        },
        {
          "rule": "cap_loss_carryover",
          "url": "https://www.irs.gov/publications/p550",
          "title": "Publication 550, Investment Income and Expenses",
          "publisher": "Internal Revenue Service",
          "kind": "guidance",
          "official": true,
          "quote": "Use short-term losses first",
          "checked": "2026-10-12"
        },
        {
          "rule": "cap_loss_carryover",
          "url": "https://www.irs.gov/publications/p550",
          "title": "Publication 550, Investment Income and Expenses",
          "publisher": "Internal Revenue Service",
          "kind": "guidance",
          "official": true,
          "quote": "can be deducted only on the final income tax return filed for the decedent",
          "checked": "2026-10-12"
        }
      ],
      "irc_1212b_lt_carryover_out": [
        {
          "rule": "cap_loss_carryover",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
          "title": "Schedule D (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "If line 16 is a loss, enter here and on Form 1040, 1040-SR, or 1040-NR, line 7a, the smaller of: • The loss on line 16; or • ($3,000), or if married filing separately, ($1,500)",
          "checked": "2026-10-12"
        },
        {
          "rule": "cap_loss_carryover",
          "url": "https://www.law.cornell.edu/uscode/text/26/1212",
          "title": "26 U.S. Code § 1212",
          "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
          "kind": "statute",
          "official": true,
          "quote": "the excess of the net short-term capital loss over the net long-term capital gain for such year shall be a short-term capital loss in the succeeding taxable year",
          "checked": "2026-10-12"
        },
        {
          "rule": "cap_loss_carryover",
          "url": "https://www.irs.gov/pub/irs-pdf/i1040sd.pdf",
          "title": "Instructions for Schedule D (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "If the amount would have been a loss if you could enter a negative number on that line, enclose the amount in parentheses",
          "checked": "2026-10-12"
        },
        {
          "rule": "cap_loss_carryover",
          "url": "https://www.irs.gov/publications/p550",
          "title": "Publication 550, Investment Income and Expenses",
          "publisher": "Internal Revenue Service",
          "kind": "guidance",
          "official": true,
          "quote": "Use short-term losses first",
          "checked": "2026-10-12"
        },
        {
          "rule": "cap_loss_carryover",
          "url": "https://www.irs.gov/publications/p550",
          "title": "Publication 550, Investment Income and Expenses",
          "publisher": "Internal Revenue Service",
          "kind": "guidance",
          "official": true,
          "quote": "can be deducted only on the final income tax return filed for the decedent",
          "checked": "2026-10-12"
        }
      ],
      "irc_1411c_nii_charged": [
        {
          "rule": "niit_nii",
          "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": "gross income from interest, dividends, annuities, royalties, and rents",
          "checked": "2026-10-12"
        },
        {
          "rule": "niit_nii",
          "url": "https://www.irs.gov/pub/irs-pdf/i8960.pdf",
          "title": "Instructions for Form 8960 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Form 1040 or 1040-SR, line 7a",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_r1r2",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
          "title": "Form 1040 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Taxable interest",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_r1r2",
          "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
          "title": "Schedule D (Form 1040) 2025",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Short-term capital loss carryover. Enter the amount, if any, from line 8 of your Capital Loss Carryover Worksheet",
          "checked": "2026-10-12"
        },
        {
          "rule": "form_lines_r1r2",
          "url": "https://www.irs.gov/pub/irs-pdf/f8960.pdf",
          "title": "Form 8960 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Total investment income",
          "checked": "2026-10-12"
        }
      ],
      "irc_1411c1_annuities": [
        {
          "rule": "niit_annuities",
          "url": "https://www.irs.gov/pub/irs-pdf/i8960.pdf",
          "title": "Instructions for Form 8960 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Enter the gross income from all annuities, except annuities paid from the following",
          "checked": "2026-10-12"
        },
        {
          "rule": "niit_annuities",
          "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": "gross income from interest, dividends, annuities, royalties, and rents",
          "checked": "2026-10-12"
        },
        {
          "rule": "niit_annuities",
          "url": "https://www.irs.gov/pub/irs-pdf/f8960.pdf",
          "title": "Form 8960 (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "Annuities (see instructions)",
          "checked": "2026-10-12"
        },
        {
          "rule": "annuity_72q",
          "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": "If any taxpayer receives any amount under an annuity contract",
          "checked": "2026-10-12"
        },
        {
          "rule": "annuity_72q",
          "url": "https://www.irs.gov/pub/irs-pdf/p575.pdf",
          "title": "Publication 575, Pension and Annuity Income (2025)",
          "publisher": "Internal Revenue Service",
          "kind": "instructions",
          "official": true,
          "quote": "If you must pay either of these taxes, report them on",
          "checked": "2026-10-12"
        },
        {
          "rule": "annuity_72q",
          "url": "https://www.irs.gov/pub/irs-dft/i5329--dft.pdf",
          "title": "Instructions for Form 5329 (2026 draft)",
          "publisher": "Internal Revenue Service",
          "kind": "draft_form",
          "official": true,
          "quote": "Distributions from annuity contracts to the extent that the",
          "checked": "2026-10-12"
        }
      ]
    },
    "unsourced": [],
    "notModeled": [
      "Wages and self-employment beyond the W-2 and Schedule C amounts the API takes: farm income and the optional methods of Schedule SE, church employee income, railroad retirement (RRTA) compensation, unreported tips (Form 4137) and uncollected FICA (Form 8919), statutory employees; the QBI deduction's REIT dividends, publicly traded partnership income, qualified business loss carryforwards in and the agricultural cooperative (patron) reduction; every business is taken as one the filer materially participates in",
      "Form 4952 investment-interest elections (the Schedule D Tax Worksheet lines 3 to 5 and 8, and the Qualified Dividends and Capital Gain Tax Worksheet's line 3); qualified dividends are taken to meet the holding-period test (more than 60 days in the 121-day period around the ex-dividend date, IRS Pub 550)",
      "Credits other than the foreign tax credit, the credit for the elderly or disabled, the saver's credit, the child tax credit and credit for other dependents and the earned income credit: child and dependent care, education, energy and vehicle credits, the adoption credit, the general business credit, the prior-year minimum tax credit (Form 8801); the dependency, relationship, residency, identification-number and student tests of the credits are the caller's assertion; the EIC of a filer with foreign earned income, the Schedule 8812 Puerto Rico rules and nontaxable combat pay",
      "Foreign tax credit and AMT limits: foreign income other than passive fund income (the general, section 901(j), treaty and lump-sum categories, foreign 25%/28% gains, Form 2555), interest expense apportionment (Form 1116 lines 4a-4b), foreign tax reductions and the high-tax kickout (lines 12-13), the carryback and reading back a carryover out, the AMT refiguring of capital gains and of Form 4952 (lines 2c and Part III) and the Form 6251 adjustments beyond private-activity-bond interest, incentive stock options and the caller's disposition and other adjustments",
      "Adjustments to income (Schedule 1 Part II) other than the deductible part of self-employment tax, the self-employed retirement plan deduction and the self-employed health insurance deduction (lines 15-17); the Schedule 1-A car-loan interest deduction; the tips and overtime deductions' valid-SSN and qualifying-occupation conditions are the caller's assertion",
      "Private-foundation gift limits (and their carryover classes), the 0.5% floor on carryovers into 2026 and later as the IRS may read it (the engine applies it to the total, carryovers included), non-cash gifts other than long-term capital-gain property (ordinary-income property and the §170(e) reduction), and the §163(h)(3) mortgage-debt limit (mortgage interest is taken as a deductible amount); casualty and theft losses (Schedule A line 15, Form 4684); other itemized deductions (line 16) are taken as already limited (gambling losses up to winnings)",
      "The calculation of substantially equal periodic payments (the installment is an input), the other §72(t)(2) exceptions (first home, medical, birth or adoption, emergency, domestic abuse, terminal illness), the further Form 5329 exceptions (a qualified domestic relations order, health insurance while unemployed, higher education, an IRS levy, reservists, ESOP dividends, federal phased retirement, §414(w) and corrective distributions), the 25-years-of-service alternative to separation at 50, the 25% rate on a SIMPLE IRA distribution in its first 2 years (the engine uses 10%), and first-home or death Roth distributions",
      "The §4974(d) reasonable-cause waiver of the missed-RMD excise and the still-working exception for an employer plan; one request carries one excise rate (a shortfall partly corrected and partly not cannot be sent at once)",
      "Form 2210's penalty waivers and the farmer and fisherman rules, Part II box E (a joint return in only one of the two years), Schedule AI for estates and trusts, and Schedule AI's period amounts of the items a request cannot split by period (Schedule A amounts, the AMT preference items, the credits' inputs and the rest accrue evenly through the year); the Schedule AI NIIT and Additional Medicare Tax are figured on the annualized amounts (the instructions give no other rule)",
      "A qualifying surviving spouse's eligibility (the year of death, the dependent child) is the caller's assertion; the split-interest QCD is an engine function, not a request field",
      "A spouse's death on a single return: the capital-loss carryover out is the joint return's; the decedent's share does not pass to the survivor (IRS Pub 550), so the caller enters the survivor's share as next year's carryover (the Monte Carlo planner splits it: spouseCapitalLossShare)",
      "The balance due: withholding and estimated payments (read only by Form 2210), refundable credits (the earned income credit, the additional child tax credit, the refundable American opportunity credit, and the other Schedule 3 Part II items; excess social security withheld, Schedule 3 line 11, is reported but not netted), the refund and the amount owed (Form 1040 lines 25 to 37). The engine computes the total tax (line 24) and, on request, the Form 2210 penalty (line 38)",
      "Schedule 2 taxes other than the §72(t) additional tax (and, federal engine 2.3, the §72(q) one and Form 5329's 6% and 100% taxes), the §4974 missed-RMD excise and the net investment income tax: household employment taxes, the HSA, Archer MSA and other account additional taxes, credit recaptures, the deferred-compensation (§409A, §457A) and installment-sale interest taxes, and the rest of Schedule 2",
      "Form 5329 Part II (the additional tax on Coverdell ESA, QTP and ABLE account distributions), and around Parts III-VIII (federal engine 2.3): the deemed contribution of a prior excess absorbed by this year's unused limit (the IRA Deduction Worksheet, Form 8889 line 13: the engine has no traditional IRA or HSA deduction), Form 8889 itself (the HSA deduction, the 20% on distributions not used for medical expenses), the contributors' Coverdell MAGI limits, the Archer MSA limit and the ABLE-to-work amount (the caller's limits), a spouse's Coverdell ESA, Archer MSA, ABLE or Trump account, the 2025 Trump account excess (0 for 2026) and the excess-contribution limits of a projected year (refused)",
      "Royalty income, Schedule E Parts IV-V (REMICs, farm rental), Form 4797 gains, farm income and personal-property rental: no field carries them into the net investment income tax (otherOrdinaryIncome and pension are never net investment income; a nonqualified annuity has its own field; rental real estate has rentalNetIncome, federal engine 2.1; partnerships, S corporations, estates and trusts the K-1 fields, federal engine 2.3)",
      "Other Schedule 1 income items with their own rules: the net operating loss deduction, hobby income, §951/§951A inclusions, the §461(l) excess business loss adjustment and digital assets received as ordinary income",
      "The foreign earned income and housing exclusions (Form 2555) and the possession exclusions: MAGI is AGI throughout (the senior deduction, the NIIT, the SALT cap), and there is no Foreign Earned Income Tax Worksheet",
      "A filer or spouse who can be claimed as someone's dependent (the limited standard deduction), a dual-status alien, the Social Security lump-sum election (Pub 915 worksheets 2 to 4), the Form 8815 savings-bond interest exclusion and the other Pub 915 line 5 exclusions, repayments of benefits, a child's income on the parent's return (Form 8814), lump-sum distribution averaging (Form 4972), the retired public safety officer insurance exclusion and a pension's exclusion ratio for after-tax contributions (the pension field is the taxable amount)",
      "The senior deduction's valid-SSN condition is assumed met",
      "Form 8606 line 4 (contributions made after the year end) and qualified disaster distributions and repayments (lines 15b, 15c, 25b); the carry-forward basis omits them",
      "Planner IRMAA: the MAGI add-backs other than tax-exempt interest (the savings-bond interest exclusion, foreign earned income, possession income), the three-year-old return when the two-year-old one is not available, and a new determination after a life-changing event (Form SSA-44): the planner always uses the MAGI of two years earlier",
      "Planner RMDs per owner and per account: employer plans are not figured separately from IRAs, and a spouse's own IRA is distributed on the spouse's age, start age and divisor only when the plan gives the spouse's share of the traditional balance (traditionalBalanceSpouse); otherwise the planner takes one RMD on the household's combined traditional balance at the primary owner's age",
      "On Form 8960 Part II: foreign income tax and state or local property taxes attributable to net investment income (line 9b), miscellaneous investment expenses (line 9c), additional modifications (line 10) and the Form 4952 limit (investmentInterest is the deductible amount)",
      "§72(q) beyond the 10% and its exceptions (federal engine 2.3): the recapture with interest of a series of substantially equal payments modified before 59½ or within 5 years (§72(q)(3)), the 5% rate on a deferred annuity under a pre-March 1, 1986 election, and a modified endowment contract's additional tax (§72(v)); the annuity's exclusion ratio (nonqualifiedAnnuity is the taxable part)",
      "Substantially equal periodic payments from an employer plan, which §72(t)(3)(B) excepts only after the employee separates from service: seppDistribution is the IRA part, and the API refuses a seppDistribution that overlaps employerPlanDistribution",
      "Rental real estate beyond Schedule E Part I as one net amount, and Schedule E Parts II-III beyond one net amount per class (federal engine 2.3): royalties, REMICs (Part IV), farm rental (Form 4835), the release of a suspended loss on a disposition (section 469(g)) or at death, the commercial revitalization deduction, the per-activity allocation of the unallowed loss within a class (Form 8582 worksheets: each class is one activity), depreciation (an input inside the net amount) and its recapture, the at-risk rules (Form 6198) and the partner and shareholder basis limits (sections 704(d), 1366(d); Forms 7203/7217: the K-1 amounts are entered after them), the excess business loss limitation of section 461(l) (refused above its threshold), publicly traded partnerships, self-charged interest, the Form 1041 K-1 box 14 code H adjustment of Form 8960 line 7, a net operating loss, the rental real estate safe harbor of the QBI deduction (Rev. Proc. 2019-38), the AMT refiguring of passive losses, and the real estate professional's net investment income safe harbor (Treas. Reg. section 1.1411-4(g)(7)); Form 1116 line 3e takes the positive rental net income as gross income",
      "Inherited accounts beyond one account and one beneficiary: several beneficiaries of one account (the oldest's life expectancy, separate accounts) and trusts as beneficiaries (see-through trusts, applicable multi-beneficiary trusts) are the caller's to reduce to one beneficiary type; a successor beneficiary (the beneficiary of a beneficiary who died) and the 10-year limit after an eligible designated beneficiary's death; the surviving spouse's election to be treated as the decedent (SECURE 2.0 section 327), the spouse who dies before distributions begin, and the deemed election to treat the IRA as one's own; the decedent's basis (its own Form 8606) and a nonqualified distribution from an inherited Roth IRA; the 10-year election's deadline; the plan's own terms (a plan may require the 5-year or 10-year rule)",
      "Form 8962 beyond Parts I-III for one tax family: the allocation of a policy shared with another tax family (Part IV), the alternative calculation for the year of marriage (Part V), a qualified small employer health reimbursement arrangement, a dependent's own Form 8962, the self-employed health insurance deduction together with the credit (refused), the special enrollment period and eligibility facts (other minimum essential coverage, affordable employer coverage, lawful presence; the caller's assertion), and a premium tax credit in a projected year (refused: the guidelines and percentages are not published)"
    ]
  }
}

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 (wages, self-employment income, 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. blind (the filer, and the spouse on a joint return) adds the federal §63(f) amount for blindness, and filingStatus qss is priced on the federal joint tables for a qualifying surviving spouse. ordinaryIncome goes on federal Form 1040 line 2b (interest and non-qualified dividends) and qualifiedDividends on lines 3a and 3b, with their share of the NIIT and the capital-gains worksheet. Each person's wages are one W-2 from one employer (boxes 1, 3 and 5 the same, box 3 at most the social security wage base) with the employer's social security and Medicare withholding, including the additional Medicare withholding (federal engine 2.0); selfEmploymentIncome is the person's Schedule C net profit (Schedule SE, the deduction for half the self-employment tax, the qualified business income deduction), and the state engine receives each person's wages plus that profit less half the person's self-employment tax. The self-employment tax and the Additional Medicare Tax are not income tax: federalTax stays the income tax without them. A request with anything the federal engine does not model (disabilityIncome, earlyDistributions or earlyDistributionException, iraBasis, disabled, dependents, a separate filer's spouse.blind), or with its own socialSecurity or federal figures, is refused with 400. The embeddable library answers it the same way from library 1.6 (its default build carries the federal engine); a state-only build of the library ignores it. Federal engine reference: /docs/federal-tax/. With projection, the federal return is the federal engine's projection of the same year, with the same factor and indexing (federal engine 2.0), and the federal object carries rulesYear, projectedYear, projected and the federal projection block.

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; 484 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}'