{
 "engineVersion": "1.2.0",
 "taxYear": 2026,
 "docs": "https://quantcalc.app/docs/federal-tax/",
 "provenance": "https://quantcalc.app/docs/federal-tax/federal-tax-provenance.json",
 "steps": [
  {
   "id": "api-field-table",
   "stage": "api",
   "title": "One field table: keys, types, limits and unknown keys",
   "summary": "Every request key is one row of a table: its camelCase name, its snake_case spelling, its type and limits, whether it is required, and where its value goes in the engine input. The parser reads the body through the table; a key that is not a row is refused with 400 rather than ignored, because a field the engine does not model (wages, dividends, credits) would otherwise vanish from a figure that looks complete. Keys match case-insensitively; a row sent twice (two spellings or two cases) is refused. GET /api/federal-tax/schema is generated from the same table.",
   "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#api-field-table",
   "lines": [],
   "convention": "API design, not tax law.",
   "sources": []
  },
  {
   "id": "api-validate",
   "stage": "api",
   "title": "Value checks and the return's facts",
   "summary": "`age` is required: 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, and no default would be right for everyone. Amounts are finite and at most $100 billion; gains may be negative (a loss), every other amount may not. `spouseAge` is required on a joint return and refused on any other; `mfsLivedApart` only on a separate return.",
   "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#api-validate",
   "lines": [],
   "convention": "API design, not tax law.",
   "sources": []
  },
  {
   "id": "api-year-config",
   "stage": "api",
   "title": "The year's parameters",
   "summary": "The 2026 parameters of the filing status (Rev. Proc. 2025-32), the §63(f) aged amount for each 65+ filer (both spouses on a joint return) added to the standard deduction, and the senior deduction's amount, count, threshold and rate when someone qualifies: built by federal_tax_config_for_year (backend/src/federal_tax.c), the same builder /api/simulate uses for its 2026 year and the ACA bridge uses for every year (a test holds the API, the simulation and the builder byte-identical for every status and age pair).",
   "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#api-year-config",
   "lines": [],
   "convention": "API design, not tax law: the rules themselves are the deduction steps below.",
   "sources": []
  },
  {
   "id": "api-response",
   "stage": "api",
   "title": "The response: result, Form 1040 lines and sources",
   "summary": "The response carries the inputs as sent, the year's result, one entry per Form 1040 line the composition fills (with the rule that produced it) and, per calculation step on the return, its official sources with the quote that was checked and the date (only the bracket table of the return's filing status). `includeSources: false` leaves the sources out; nothing else changes. `rules.notModeled` lists what the engine does not compute.",
   "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#api-response",
   "lines": [],
   "convention": "API design, not tax law.",
   "sources": []
  },
  {
   "id": "api-compute-federal",
   "stage": "api",
   "title": "The state API's computeFederal",
   "summary": "`POST /api/state-tax` with `computeFederal: true` builds one federal return from the state request (IRA and employer-plan distributions, pensions including Railroad Retirement Tier 2, Roth conversions, gains, gross Social Security, the ages) and hands the state engine what /api/simulate hands it: the taxable Social Security, the income tax excluding the NIIT as the federal tax before and after credits, the NIIT, zero refundable credits and federal taxable income. A state request carrying anything the federal engine does not model (wages, interest and dividends, qualified dividends, disability pay, the state request's early-distribution split, IRA basis without the year-end value, disability, dependents, a separate filer's blind spouse) or its own federal figures is refused with 400. Off by default: without it the state API is unchanged, byte for byte. For a single filer the state tax then equals the planner's for the same year in every jurisdiction (tested); on a joint return the state API attributes each amount to the spouse who received it (the `spouse` object), which the planner's household model does not, so the two can differ in states with per-spouse rules while the federal return is the same. Blindness and filingStatus qss are priced (§63(f)(2); the joint tables for a qualifying surviving spouse).",
   "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#api-compute-federal",
   "lines": [],
   "convention": "API design, not tax law: it composes the federal and state engines exactly as /api/simulate does.",
   "sources": []
  },
  {
   "id": "api-extended",
   "stage": "api",
   "title": "Extended fields: Schedule A, 8606, 5329, the RMD, blindness, QSS and Form 2210",
   "summary": "Any of the fields for the forms beyond the base return (birthMonth, blindCount, the Schedule A amounts, the retirement-account fields, the RMD fields, the Form 2210 fields) or filingStatus qss runs the extended composition and adds `schedules` to the response; without one, the response is the one the base composition gives. The Form 2210 calendar (due dates and quarterly underpayment rates) is the one the underpayment calculator uses, compared row by row by the drift gate.",
   "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#api-extended",
   "lines": [],
   "convention": "API design: fields that are absent are off, so an existing request's response is unchanged.",
   "sources": [
    {
     "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,
     "quotes": [
      "Underpayment (corporate and non-corporate) 7% 7% 6% 7%",
      "4th quarter rates - Internal Revenue Bulletin: 2026-36"
     ],
     "checked": "2026-09-28"
    }
   ]
  },
  {
   "id": "irc_103_tax_exempt_interest",
   "stage": "income",
   "title": "Tax-exempt interest",
   "summary": "Tax-exempt interest (`taxExemptInterest`) is reported on line 2a and never taxed. It is added to provisional income for the Social Security test (§86(b)(2)(B)) and to the income the IRMAA tiers read, and nowhere else: not to AGI and not to the NIIT's MAGI.",
   "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_103_tax_exempt_interest",
   "lines": [
    "1040.2a"
   ],
   "sources": [
    {
     "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,
     "quotes": [
      "gross income does not include interest on any State or local bond"
     ],
     "checked": "2026-09-28"
    },
    {
     "rule": "tax_exempt_103",
     "url": "https://www.law.cornell.edu/uscode/text/26/86",
     "title": "26 U.S. Code § 86",
     "publisher": "Cornell Legal Information Institute (text of the U.S. Code, Title 26)",
     "kind": "statute",
     "official": true,
     "quotes": [
      "the amount of interest received or accrued by the taxpayer during the taxable year which is exempt from tax"
     ],
     "checked": "2026-09-28"
    },
    {
     "rule": "form_1040_lines",
     "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
     "title": "Form 1040 (2025): U.S. Individual Income Tax Return",
     "publisher": "Internal Revenue Service",
     "kind": "instructions",
     "official": true,
     "quotes": [
      "Tax-exempt interest",
      "IRA distributions",
      "Pensions and annuities",
      "Social security benefits",
      "Capital gain or (loss). Attach Schedule D if required",
      "Additional income from Schedule 1, line 10",
      "This is your total income",
      "This is your adjusted gross income",
      "Standard deduction or itemized deductions (from Schedule A)",
      "Additional deductions from Schedule 1-A, line 38",
      "Add lines 12e, 13a, and 13b",
      "This is your taxable income",
      "Tax (see instructions)",
      "Other taxes, including self-employment tax, from Schedule 2, line 21",
      "This is your total tax"
     ],
     "checked": "2026-09-28"
    },
    {
     "rule": "form_1040_lines",
     "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
     "title": "Schedule 1-A (Form 1040) (2025): Additional Deductions",
     "publisher": "Internal Revenue Service",
     "kind": "instructions",
     "official": true,
     "quotes": [
      "Enhanced deduction for seniors. Add lines 36a and 36b"
     ],
     "checked": "2026-09-28"
    },
    {
     "rule": "form_1040_lines",
     "url": "https://www.irs.gov/pub/irs-pdf/f1040s2.pdf",
     "title": "Schedule 2 (Form 1040) (2025): Additional Taxes",
     "publisher": "Internal Revenue Service",
     "kind": "instructions",
     "official": true,
     "quotes": [
      "Additional tax on IRAs or other tax-favored accounts",
      "Net investment income tax. Attach Form 8960",
      "These are your total other taxes"
     ],
     "checked": "2026-09-28"
    },
    {
     "rule": "form_1040_lines",
     "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
     "title": "Schedule D (Form 1040) (2025): Capital Gains and Losses",
     "publisher": "Internal Revenue Service",
     "kind": "instructions",
     "official": true,
     "quotes": [
      "Net short-term capital gain or (loss)",
      "Net long-term capital gain or (loss)",
      "Combine lines 7 and 15 and enter the result"
     ],
     "checked": "2026-09-28"
    }
   ]
  },
  {
   "id": "irc_408d_ira_distribution",
   "stage": "income",
   "title": "IRA distributions and Roth conversions",
   "summary": "A traditional IRA or plan distribution (`iraDistributions`) is ordinary income (§408(d)(1)), line 4b. A Roth conversion (`rothConversion`) is a distribution too and is reported on line 4b with it; the engine taxes it as ordinary income and, unlike the distribution, never charges the §72(t) additional tax on it. No after-tax basis (Form 8606) is modelled: every dollar is taxable.",
   "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_408d_ira_distribution",
   "lines": [
    "1040.4b"
   ],
   "sources": [
    {
     "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,
     "quotes": [
      "any amount paid or distributed out of an individual retirement plan shall be included in gross income by the payee or distributee"
     ],
     "checked": "2026-09-28"
    },
    {
     "rule": "form_1040_lines",
     "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
     "title": "Form 1040 (2025): U.S. Individual Income Tax Return",
     "publisher": "Internal Revenue Service",
     "kind": "instructions",
     "official": true,
     "quotes": [
      "Tax-exempt interest",
      "IRA distributions",
      "Pensions and annuities",
      "Social security benefits",
      "Capital gain or (loss). Attach Schedule D if required",
      "Additional income from Schedule 1, line 10",
      "This is your total income",
      "This is your adjusted gross income",
      "Standard deduction or itemized deductions (from Schedule A)",
      "Additional deductions from Schedule 1-A, line 38",
      "Add lines 12e, 13a, and 13b",
      "This is your taxable income",
      "Tax (see instructions)",
      "Other taxes, including self-employment tax, from Schedule 2, line 21",
      "This is your total tax"
     ],
     "checked": "2026-09-28"
    },
    {
     "rule": "form_1040_lines",
     "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
     "title": "Schedule 1-A (Form 1040) (2025): Additional Deductions",
     "publisher": "Internal Revenue Service",
     "kind": "instructions",
     "official": true,
     "quotes": [
      "Enhanced deduction for seniors. Add lines 36a and 36b"
     ],
     "checked": "2026-09-28"
    },
    {
     "rule": "form_1040_lines",
     "url": "https://www.irs.gov/pub/irs-pdf/f1040s2.pdf",
     "title": "Schedule 2 (Form 1040) (2025): Additional Taxes",
     "publisher": "Internal Revenue Service",
     "kind": "instructions",
     "official": true,
     "quotes": [
      "Additional tax on IRAs or other tax-favored accounts",
      "Net investment income tax. Attach Form 8960",
      "These are your total other taxes"
     ],
     "checked": "2026-09-28"
    },
    {
     "rule": "form_1040_lines",
     "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
     "title": "Schedule D (Form 1040) (2025): Capital Gains and Losses",
     "publisher": "Internal Revenue Service",
     "kind": "instructions",
     "official": true,
     "quotes": [
      "Net short-term capital gain or (loss)",
      "Net long-term capital gain or (loss)",
      "Combine lines 7 and 15 and enter the result"
     ],
     "checked": "2026-09-28"
    }
   ]
  },
  {
   "id": "irc_72_pension",
   "stage": "income",
   "title": "Pensions and annuities",
   "summary": "Pension and annuity income (`pension`) is ordinary income (§72(a)), line 5b, fully taxable (no exclusion ratio for after-tax contributions is modelled).",
   "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_72_pension",
   "lines": [
    "1040.5b"
   ],
   "sources": [
    {
     "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,
     "quotes": [
      "gross income includes any amount received as an annuity"
     ],
     "checked": "2026-09-28"
    },
    {
     "rule": "form_1040_lines",
     "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
     "title": "Form 1040 (2025): U.S. Individual Income Tax Return",
     "publisher": "Internal Revenue Service",
     "kind": "instructions",
     "official": true,
     "quotes": [
      "Tax-exempt interest",
      "IRA distributions",
      "Pensions and annuities",
      "Social security benefits",
      "Capital gain or (loss). Attach Schedule D if required",
      "Additional income from Schedule 1, line 10",
      "This is your total income",
      "This is your adjusted gross income",
      "Standard deduction or itemized deductions (from Schedule A)",
      "Additional deductions from Schedule 1-A, line 38",
      "Add lines 12e, 13a, and 13b",
      "This is your taxable income",
      "Tax (see instructions)",
      "Other taxes, including self-employment tax, from Schedule 2, line 21",
      "This is your total tax"
     ],
     "checked": "2026-09-28"
    },
    {
     "rule": "form_1040_lines",
     "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
     "title": "Schedule 1-A (Form 1040) (2025): Additional Deductions",
     "publisher": "Internal Revenue Service",
     "kind": "instructions",
     "official": true,
     "quotes": [
      "Enhanced deduction for seniors. Add lines 36a and 36b"
     ],
     "checked": "2026-09-28"
    },
    {
     "rule": "form_1040_lines",
     "url": "https://www.irs.gov/pub/irs-pdf/f1040s2.pdf",
     "title": "Schedule 2 (Form 1040) (2025): Additional Taxes",
     "publisher": "Internal Revenue Service",
     "kind": "instructions",
     "official": true,
     "quotes": [
      "Additional tax on IRAs or other tax-favored accounts",
      "Net investment income tax. Attach Form 8960",
      "These are your total other taxes"
     ],
     "checked": "2026-09-28"
    },
    {
     "rule": "form_1040_lines",
     "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
     "title": "Schedule D (Form 1040) (2025): Capital Gains and Losses",
     "publisher": "Internal Revenue Service",
     "kind": "instructions",
     "official": true,
     "quotes": [
      "Net short-term capital gain or (loss)",
      "Net long-term capital gain or (loss)",
      "Combine lines 7 and 15 and enter the result"
     ],
     "checked": "2026-09-28"
    }
   ]
  },
  {
   "id": "irc_86_ss_benefits",
   "stage": "income",
   "title": "Social Security benefits",
   "summary": "Gross Social Security benefits (`socialSecurityGross`, with any Railroad Retirement Tier 1) are line 6a; the taxable part is the next step.",
   "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_86_ss_benefits",
   "lines": [
    "1040.6a"
   ],
   "sources": [
    {
     "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,
     "quotes": [
      "(A) except as otherwise provided in this paragraph, $25,000, (B) $32,000 in the case of a joint return, and (C) zero",
      "(A) except as otherwise provided in this paragraph, $34,000, (B) $44,000 in the case of a joint return"
     ],
     "checked": "2026-09-28"
    },
    {
     "rule": "form_1040_lines",
     "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
     "title": "Form 1040 (2025): U.S. Individual Income Tax Return",
     "publisher": "Internal Revenue Service",
     "kind": "instructions",
     "official": true,
     "quotes": [
      "Tax-exempt interest",
      "IRA distributions",
      "Pensions and annuities",
      "Social security benefits",
      "Capital gain or (loss). Attach Schedule D if required",
      "Additional income from Schedule 1, line 10",
      "This is your total income",
      "This is your adjusted gross income",
      "Standard deduction or itemized deductions (from Schedule A)",
      "Additional deductions from Schedule 1-A, line 38",
      "Add lines 12e, 13a, and 13b",
      "This is your taxable income",
      "Tax (see instructions)",
      "Other taxes, including self-employment tax, from Schedule 2, line 21",
      "This is your total tax"
     ],
     "checked": "2026-09-28"
    },
    {
     "rule": "form_1040_lines",
     "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
     "title": "Schedule 1-A (Form 1040) (2025): Additional Deductions",
     "publisher": "Internal Revenue Service",
     "kind": "instructions",
     "official": true,
     "quotes": [
      "Enhanced deduction for seniors. Add lines 36a and 36b"
     ],
     "checked": "2026-09-28"
    },
    {
     "rule": "form_1040_lines",
     "url": "https://www.irs.gov/pub/irs-pdf/f1040s2.pdf",
     "title": "Schedule 2 (Form 1040) (2025): Additional Taxes",
     "publisher": "Internal Revenue Service",
     "kind": "instructions",
     "official": true,
     "quotes": [
      "Additional tax on IRAs or other tax-favored accounts",
      "Net investment income tax. Attach Form 8960",
      "These are your total other taxes"
     ],
     "checked": "2026-09-28"
    },
    {
     "rule": "form_1040_lines",
     "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
     "title": "Schedule D (Form 1040) (2025): Capital Gains and Losses",
     "publisher": "Internal Revenue Service",
     "kind": "instructions",
     "official": true,
     "quotes": [
      "Net short-term capital gain or (loss)",
      "Net long-term capital gain or (loss)",
      "Combine lines 7 and 15 and enter the result"
     ],
     "checked": "2026-09-28"
    }
   ]
  },
  {
   "id": "irc_86_pub915_taxable_ss",
   "stage": "income",
   "title": "Taxable Social Security (the Pub 915 worksheet)",
   "summary": "Provisional income is every other income item (IRA, pension, conversions, other income and both gain buckets after netting), plus tax-exempt interest, plus half the benefits. Up to 50% of benefits are taxable above the base amount ($25,000; $32,000 joint; $0 separate) and up to 85% above the adjusted base ($34,000; $44,000 joint; $0 separate), the smaller of the two worksheet amounts. A separate filer who lived apart from the spouse all year (`mfsLivedApart`) uses the single amounts.",
   "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_86_pub915_taxable_ss",
   "lines": [
    "1040.6b"
   ],
   "sources": [
    {
     "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,
     "quotes": [
      "(A) except as otherwise provided in this paragraph, $25,000, (B) $32,000 in the case of a joint return, and (C) zero",
      "(A) except as otherwise provided in this paragraph, $34,000, (B) $44,000 in the case of a joint return"
     ],
     "checked": "2026-09-28"
    },
    {
     "rule": "p915",
     "url": "https://www.irs.gov/publications/p915",
     "title": "Publication 915, Social Security and Equivalent Railroad Retirement Benefits",
     "publisher": "Internal Revenue Service",
     "kind": "instructions",
     "official": true,
     "quotes": [
      "$25,000 if you are married filing separately and lived apart from your spouse for all of",
      "$0 if you are married filing separately and lived with your spouse at any time during"
     ],
     "checked": "2026-09-28"
    },
    {
     "rule": "form_1040_lines",
     "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
     "title": "Form 1040 (2025): U.S. Individual Income Tax Return",
     "publisher": "Internal Revenue Service",
     "kind": "instructions",
     "official": true,
     "quotes": [
      "Tax-exempt interest",
      "IRA distributions",
      "Pensions and annuities",
      "Social security benefits",
      "Capital gain or (loss). Attach Schedule D if required",
      "Additional income from Schedule 1, line 10",
      "This is your total income",
      "This is your adjusted gross income",
      "Standard deduction or itemized deductions (from Schedule A)",
      "Additional deductions from Schedule 1-A, line 38",
      "Add lines 12e, 13a, and 13b",
      "This is your taxable income",
      "Tax (see instructions)",
      "Other taxes, including self-employment tax, from Schedule 2, line 21",
      "This is your total tax"
     ],
     "checked": "2026-09-28"
    },
    {
     "rule": "form_1040_lines",
     "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
     "title": "Schedule 1-A (Form 1040) (2025): Additional Deductions",
     "publisher": "Internal Revenue Service",
     "kind": "instructions",
     "official": true,
     "quotes": [
      "Enhanced deduction for seniors. Add lines 36a and 36b"
     ],
     "checked": "2026-09-28"
    },
    {
     "rule": "form_1040_lines",
     "url": "https://www.irs.gov/pub/irs-pdf/f1040s2.pdf",
     "title": "Schedule 2 (Form 1040) (2025): Additional Taxes",
     "publisher": "Internal Revenue Service",
     "kind": "instructions",
     "official": true,
     "quotes": [
      "Additional tax on IRAs or other tax-favored accounts",
      "Net investment income tax. Attach Form 8960",
      "These are your total other taxes"
     ],
     "checked": "2026-09-28"
    },
    {
     "rule": "form_1040_lines",
     "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
     "title": "Schedule D (Form 1040) (2025): Capital Gains and Losses",
     "publisher": "Internal Revenue Service",
     "kind": "instructions",
     "official": true,
     "quotes": [
      "Net short-term capital gain or (loss)",
      "Net long-term capital gain or (loss)",
      "Combine lines 7 and 15 and enter the result"
     ],
     "checked": "2026-09-28"
    }
   ]
  },
  {
   "id": "irc_1222_net_short_term",
   "stage": "gains",
   "title": "Net short-term gain or loss",
   "summary": "`shortTermGains` is the year's net short-term gain or loss (Schedule D line 7), signed.",
   "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_1222_net_short_term",
   "lines": [
    "1040sd.7"
   ],
   "sources": [
    {
     "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,
     "quotes": [
      "the excess of short-term capital gains for the taxable year over the short-term capital losses for such year",
      "the excess of long-term capital gains for the taxable year over the long-term capital losses for such year",
      "the excess of the gains from sales or exchanges of capital assets over the losses from such sales or exchanges"
     ],
     "checked": "2026-09-28"
    },
    {
     "rule": "form_1040_lines",
     "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
     "title": "Form 1040 (2025): U.S. Individual Income Tax Return",
     "publisher": "Internal Revenue Service",
     "kind": "instructions",
     "official": true,
     "quotes": [
      "Tax-exempt interest",
      "IRA distributions",
      "Pensions and annuities",
      "Social security benefits",
      "Capital gain or (loss). Attach Schedule D if required",
      "Additional income from Schedule 1, line 10",
      "This is your total income",
      "This is your adjusted gross income",
      "Standard deduction or itemized deductions (from Schedule A)",
      "Additional deductions from Schedule 1-A, line 38",
      "Add lines 12e, 13a, and 13b",
      "This is your taxable income",
      "Tax (see instructions)",
      "Other taxes, including self-employment tax, from Schedule 2, line 21",
      "This is your total tax"
     ],
     "checked": "2026-09-28"
    },
    {
     "rule": "form_1040_lines",
     "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
     "title": "Schedule 1-A (Form 1040) (2025): Additional Deductions",
     "publisher": "Internal Revenue Service",
     "kind": "instructions",
     "official": true,
     "quotes": [
      "Enhanced deduction for seniors. Add lines 36a and 36b"
     ],
     "checked": "2026-09-28"
    },
    {
     "rule": "form_1040_lines",
     "url": "https://www.irs.gov/pub/irs-pdf/f1040s2.pdf",
     "title": "Schedule 2 (Form 1040) (2025): Additional Taxes",
     "publisher": "Internal Revenue Service",
     "kind": "instructions",
     "official": true,
     "quotes": [
      "Additional tax on IRAs or other tax-favored accounts",
      "Net investment income tax. Attach Form 8960",
      "These are your total other taxes"
     ],
     "checked": "2026-09-28"
    },
    {
     "rule": "form_1040_lines",
     "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
     "title": "Schedule D (Form 1040) (2025): Capital Gains and Losses",
     "publisher": "Internal Revenue Service",
     "kind": "instructions",
     "official": true,
     "quotes": [
      "Net short-term capital gain or (loss)",
      "Net long-term capital gain or (loss)",
      "Combine lines 7 and 15 and enter the result"
     ],
     "checked": "2026-09-28"
    }
   ]
  },
  {
   "id": "irc_1222_net_long_term",
   "stage": "gains",
   "title": "Net long-term gain or loss",
   "summary": "`longTermGains` is the year's net long-term gain or loss (Schedule D line 15), signed.",
   "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_1222_net_long_term",
   "lines": [
    "1040sd.15"
   ],
   "sources": [
    {
     "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,
     "quotes": [
      "the excess of short-term capital gains for the taxable year over the short-term capital losses for such year",
      "the excess of long-term capital gains for the taxable year over the long-term capital losses for such year",
      "the excess of the gains from sales or exchanges of capital assets over the losses from such sales or exchanges"
     ],
     "checked": "2026-09-28"
    },
    {
     "rule": "form_1040_lines",
     "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
     "title": "Form 1040 (2025): U.S. Individual Income Tax Return",
     "publisher": "Internal Revenue Service",
     "kind": "instructions",
     "official": true,
     "quotes": [
      "Tax-exempt interest",
      "IRA distributions",
      "Pensions and annuities",
      "Social security benefits",
      "Capital gain or (loss). Attach Schedule D if required",
      "Additional income from Schedule 1, line 10",
      "This is your total income",
      "This is your adjusted gross income",
      "Standard deduction or itemized deductions (from Schedule A)",
      "Additional deductions from Schedule 1-A, line 38",
      "Add lines 12e, 13a, and 13b",
      "This is your taxable income",
      "Tax (see instructions)",
      "Other taxes, including self-employment tax, from Schedule 2, line 21",
      "This is your total tax"
     ],
     "checked": "2026-09-28"
    },
    {
     "rule": "form_1040_lines",
     "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
     "title": "Schedule 1-A (Form 1040) (2025): Additional Deductions",
     "publisher": "Internal Revenue Service",
     "kind": "instructions",
     "official": true,
     "quotes": [
      "Enhanced deduction for seniors. Add lines 36a and 36b"
     ],
     "checked": "2026-09-28"
    },
    {
     "rule": "form_1040_lines",
     "url": "https://www.irs.gov/pub/irs-pdf/f1040s2.pdf",
     "title": "Schedule 2 (Form 1040) (2025): Additional Taxes",
     "publisher": "Internal Revenue Service",
     "kind": "instructions",
     "official": true,
     "quotes": [
      "Additional tax on IRAs or other tax-favored accounts",
      "Net investment income tax. Attach Form 8960",
      "These are your total other taxes"
     ],
     "checked": "2026-09-28"
    },
    {
     "rule": "form_1040_lines",
     "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
     "title": "Schedule D (Form 1040) (2025): Capital Gains and Losses",
     "publisher": "Internal Revenue Service",
     "kind": "instructions",
     "official": true,
     "quotes": [
      "Net short-term capital gain or (loss)",
      "Net long-term capital gain or (loss)",
      "Combine lines 7 and 15 and enter the result"
     ],
     "checked": "2026-09-28"
    }
   ]
  },
  {
   "id": "irc_1222_net_capital_gain",
   "stage": "gains",
   "title": "Combined net gain or loss",
   "summary": "Schedule D line 16 is the sum of lines 7 and 15. A net loss in one bucket first offsets a net gain in the other; what is left in each bucket is taxed by its own character: short-term as ordinary income, long-term in the capital-gains worksheet.",
   "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_1222_net_capital_gain",
   "lines": [
    "1040sd.16"
   ],
   "sources": [
    {
     "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,
     "quotes": [
      "the excess of short-term capital gains for the taxable year over the short-term capital losses for such year",
      "the excess of long-term capital gains for the taxable year over the long-term capital losses for such year",
      "the excess of the gains from sales or exchanges of capital assets over the losses from such sales or exchanges"
     ],
     "checked": "2026-09-28"
    },
    {
     "rule": "form_1040_lines",
     "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
     "title": "Form 1040 (2025): U.S. Individual Income Tax Return",
     "publisher": "Internal Revenue Service",
     "kind": "instructions",
     "official": true,
     "quotes": [
      "Tax-exempt interest",
      "IRA distributions",
      "Pensions and annuities",
      "Social security benefits",
      "Capital gain or (loss). Attach Schedule D if required",
      "Additional income from Schedule 1, line 10",
      "This is your total income",
      "This is your adjusted gross income",
      "Standard deduction or itemized deductions (from Schedule A)",
      "Additional deductions from Schedule 1-A, line 38",
      "Add lines 12e, 13a, and 13b",
      "This is your taxable income",
      "Tax (see instructions)",
      "Other taxes, including self-employment tax, from Schedule 2, line 21",
      "This is your total tax"
     ],
     "checked": "2026-09-28"
    },
    {
     "rule": "form_1040_lines",
     "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
     "title": "Schedule 1-A (Form 1040) (2025): Additional Deductions",
     "publisher": "Internal Revenue Service",
     "kind": "instructions",
     "official": true,
     "quotes": [
      "Enhanced deduction for seniors. Add lines 36a and 36b"
     ],
     "checked": "2026-09-28"
    },
    {
     "rule": "form_1040_lines",
     "url": "https://www.irs.gov/pub/irs-pdf/f1040s2.pdf",
     "title": "Schedule 2 (Form 1040) (2025): Additional Taxes",
     "publisher": "Internal Revenue Service",
     "kind": "instructions",
     "official": true,
     "quotes": [
      "Additional tax on IRAs or other tax-favored accounts",
      "Net investment income tax. Attach Form 8960",
      "These are your total other taxes"
     ],
     "checked": "2026-09-28"
    },
    {
     "rule": "form_1040_lines",
     "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
     "title": "Schedule D (Form 1040) (2025): Capital Gains and Losses",
     "publisher": "Internal Revenue Service",
     "kind": "instructions",
     "official": true,
     "quotes": [
      "Net short-term capital gain or (loss)",
      "Net long-term capital gain or (loss)",
      "Combine lines 7 and 15 and enter the result"
     ],
     "checked": "2026-09-28"
    }
   ]
  },
  {
   "id": "sched_d_netting_floor_0",
   "stage": "gains",
   "title": "Line 7a: a net loss enters as zero",
   "summary": "Line 7a is the net gain after netting. When the year's combined result is a loss, the engine enters 0: it does not yet deduct up to $3,000 ($1,500 separate) of the loss against other income (§1211(b)) or carry the rest forward, so for a year with a net loss the federal tax it reports is up to the tax on $3,000 too high. The capital-loss deduction and carryover are planned (R2).",
   "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#sched_d_netting_floor_0",
   "lines": [
    "1040.7a"
   ],
   "sources": [
    {
     "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,
     "quotes": [
      "the lower of- (1) $3,000 ($1,500 in the case of a married individual filing a separate return)"
     ],
     "checked": "2026-09-28"
    },
    {
     "rule": "form_1040_lines",
     "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
     "title": "Form 1040 (2025): U.S. Individual Income Tax Return",
     "publisher": "Internal Revenue Service",
     "kind": "instructions",
     "official": true,
     "quotes": [
      "Tax-exempt interest",
      "IRA distributions",
      "Pensions and annuities",
      "Social security benefits",
      "Capital gain or (loss). Attach Schedule D if required",
      "Additional income from Schedule 1, line 10",
      "This is your total income",
      "This is your adjusted gross income",
      "Standard deduction or itemized deductions (from Schedule A)",
      "Additional deductions from Schedule 1-A, line 38",
      "Add lines 12e, 13a, and 13b",
      "This is your taxable income",
      "Tax (see instructions)",
      "Other taxes, including self-employment tax, from Schedule 2, line 21",
      "This is your total tax"
     ],
     "checked": "2026-09-28"
    },
    {
     "rule": "form_1040_lines",
     "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
     "title": "Schedule 1-A (Form 1040) (2025): Additional Deductions",
     "publisher": "Internal Revenue Service",
     "kind": "instructions",
     "official": true,
     "quotes": [
      "Enhanced deduction for seniors. Add lines 36a and 36b"
     ],
     "checked": "2026-09-28"
    },
    {
     "rule": "form_1040_lines",
     "url": "https://www.irs.gov/pub/irs-pdf/f1040s2.pdf",
     "title": "Schedule 2 (Form 1040) (2025): Additional Taxes",
     "publisher": "Internal Revenue Service",
     "kind": "instructions",
     "official": true,
     "quotes": [
      "Additional tax on IRAs or other tax-favored accounts",
      "Net investment income tax. Attach Form 8960",
      "These are your total other taxes"
     ],
     "checked": "2026-09-28"
    },
    {
     "rule": "form_1040_lines",
     "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
     "title": "Schedule D (Form 1040) (2025): Capital Gains and Losses",
     "publisher": "Internal Revenue Service",
     "kind": "instructions",
     "official": true,
     "quotes": [
      "Net short-term capital gain or (loss)",
      "Net long-term capital gain or (loss)",
      "Combine lines 7 and 15 and enter the result"
     ],
     "checked": "2026-09-28"
    }
   ]
  },
  {
   "id": "irc_61_other_income",
   "stage": "income",
   "title": "Other ordinary income",
   "summary": "`otherOrdinaryIncome` is ordinary income that is neither an IRA distribution, a conversion nor a pension, and is not net investment income (for example other income reported on Schedule 1). It goes to line 8. Interest and dividends are not this field: the engine does not model them yet (R1), and they would change the NIIT.",
   "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_61_other_income",
   "lines": [
    "1040.8"
   ],
   "sources": [
    {
     "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,
     "quotes": [
      "gross income means all income from whatever source derived"
     ],
     "checked": "2026-09-28"
    },
    {
     "rule": "form_1040_lines",
     "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
     "title": "Form 1040 (2025): U.S. Individual Income Tax Return",
     "publisher": "Internal Revenue Service",
     "kind": "instructions",
     "official": true,
     "quotes": [
      "Tax-exempt interest",
      "IRA distributions",
      "Pensions and annuities",
      "Social security benefits",
      "Capital gain or (loss). Attach Schedule D if required",
      "Additional income from Schedule 1, line 10",
      "This is your total income",
      "This is your adjusted gross income",
      "Standard deduction or itemized deductions (from Schedule A)",
      "Additional deductions from Schedule 1-A, line 38",
      "Add lines 12e, 13a, and 13b",
      "This is your taxable income",
      "Tax (see instructions)",
      "Other taxes, including self-employment tax, from Schedule 2, line 21",
      "This is your total tax"
     ],
     "checked": "2026-09-28"
    },
    {
     "rule": "form_1040_lines",
     "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
     "title": "Schedule 1-A (Form 1040) (2025): Additional Deductions",
     "publisher": "Internal Revenue Service",
     "kind": "instructions",
     "official": true,
     "quotes": [
      "Enhanced deduction for seniors. Add lines 36a and 36b"
     ],
     "checked": "2026-09-28"
    },
    {
     "rule": "form_1040_lines",
     "url": "https://www.irs.gov/pub/irs-pdf/f1040s2.pdf",
     "title": "Schedule 2 (Form 1040) (2025): Additional Taxes",
     "publisher": "Internal Revenue Service",
     "kind": "instructions",
     "official": true,
     "quotes": [
      "Additional tax on IRAs or other tax-favored accounts",
      "Net investment income tax. Attach Form 8960",
      "These are your total other taxes"
     ],
     "checked": "2026-09-28"
    },
    {
     "rule": "form_1040_lines",
     "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
     "title": "Schedule D (Form 1040) (2025): Capital Gains and Losses",
     "publisher": "Internal Revenue Service",
     "kind": "instructions",
     "official": true,
     "quotes": [
      "Net short-term capital gain or (loss)",
      "Net long-term capital gain or (loss)",
      "Combine lines 7 and 15 and enter the result"
     ],
     "checked": "2026-09-28"
    }
   ]
  },
  {
   "id": "irc_61_total_income",
   "stage": "agi",
   "title": "Total income",
   "summary": "Line 9 adds lines 4b, 5b, 6b, 7a and 8.",
   "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_61_total_income",
   "lines": [
    "1040.9"
   ],
   "sources": [
    {
     "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,
     "quotes": [
      "gross income means all income from whatever source derived"
     ],
     "checked": "2026-09-28"
    },
    {
     "rule": "form_1040_lines",
     "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
     "title": "Form 1040 (2025): U.S. Individual Income Tax Return",
     "publisher": "Internal Revenue Service",
     "kind": "instructions",
     "official": true,
     "quotes": [
      "Tax-exempt interest",
      "IRA distributions",
      "Pensions and annuities",
      "Social security benefits",
      "Capital gain or (loss). Attach Schedule D if required",
      "Additional income from Schedule 1, line 10",
      "This is your total income",
      "This is your adjusted gross income",
      "Standard deduction or itemized deductions (from Schedule A)",
      "Additional deductions from Schedule 1-A, line 38",
      "Add lines 12e, 13a, and 13b",
      "This is your taxable income",
      "Tax (see instructions)",
      "Other taxes, including self-employment tax, from Schedule 2, line 21",
      "This is your total tax"
     ],
     "checked": "2026-09-28"
    },
    {
     "rule": "form_1040_lines",
     "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
     "title": "Schedule 1-A (Form 1040) (2025): Additional Deductions",
     "publisher": "Internal Revenue Service",
     "kind": "instructions",
     "official": true,
     "quotes": [
      "Enhanced deduction for seniors. Add lines 36a and 36b"
     ],
     "checked": "2026-09-28"
    },
    {
     "rule": "form_1040_lines",
     "url": "https://www.irs.gov/pub/irs-pdf/f1040s2.pdf",
     "title": "Schedule 2 (Form 1040) (2025): Additional Taxes",
     "publisher": "Internal Revenue Service",
     "kind": "instructions",
     "official": true,
     "quotes": [
      "Additional tax on IRAs or other tax-favored accounts",
      "Net investment income tax. Attach Form 8960",
      "These are your total other taxes"
     ],
     "checked": "2026-09-28"
    },
    {
     "rule": "form_1040_lines",
     "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
     "title": "Schedule D (Form 1040) (2025): Capital Gains and Losses",
     "publisher": "Internal Revenue Service",
     "kind": "instructions",
     "official": true,
     "quotes": [
      "Net short-term capital gain or (loss)",
      "Net long-term capital gain or (loss)",
      "Combine lines 7 and 15 and enter the result"
     ],
     "checked": "2026-09-28"
    }
   ]
  },
  {
   "id": "irc_62_agi_no_adjustments",
   "stage": "agi",
   "title": "Adjusted gross income",
   "summary": "No adjustment to income (Schedule 1 Part II) is modelled, so AGI (line 11a) equals total income. AGI is also the MAGI of the NIIT and of the senior deduction's phase-out.",
   "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_62_agi_no_adjustments",
   "lines": [
    "1040.11a"
   ],
   "sources": [
    {
     "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,
     "quotes": [
      "in the case of an individual, gross income minus the following deductions"
     ],
     "checked": "2026-09-28"
    },
    {
     "rule": "form_1040_lines",
     "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
     "title": "Form 1040 (2025): U.S. Individual Income Tax Return",
     "publisher": "Internal Revenue Service",
     "kind": "instructions",
     "official": true,
     "quotes": [
      "Tax-exempt interest",
      "IRA distributions",
      "Pensions and annuities",
      "Social security benefits",
      "Capital gain or (loss). Attach Schedule D if required",
      "Additional income from Schedule 1, line 10",
      "This is your total income",
      "This is your adjusted gross income",
      "Standard deduction or itemized deductions (from Schedule A)",
      "Additional deductions from Schedule 1-A, line 38",
      "Add lines 12e, 13a, and 13b",
      "This is your taxable income",
      "Tax (see instructions)",
      "Other taxes, including self-employment tax, from Schedule 2, line 21",
      "This is your total tax"
     ],
     "checked": "2026-09-28"
    },
    {
     "rule": "form_1040_lines",
     "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
     "title": "Schedule 1-A (Form 1040) (2025): Additional Deductions",
     "publisher": "Internal Revenue Service",
     "kind": "instructions",
     "official": true,
     "quotes": [
      "Enhanced deduction for seniors. Add lines 36a and 36b"
     ],
     "checked": "2026-09-28"
    },
    {
     "rule": "form_1040_lines",
     "url": "https://www.irs.gov/pub/irs-pdf/f1040s2.pdf",
     "title": "Schedule 2 (Form 1040) (2025): Additional Taxes",
     "publisher": "Internal Revenue Service",
     "kind": "instructions",
     "official": true,
     "quotes": [
      "Additional tax on IRAs or other tax-favored accounts",
      "Net investment income tax. Attach Form 8960",
      "These are your total other taxes"
     ],
     "checked": "2026-09-28"
    },
    {
     "rule": "form_1040_lines",
     "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
     "title": "Schedule D (Form 1040) (2025): Capital Gains and Losses",
     "publisher": "Internal Revenue Service",
     "kind": "instructions",
     "official": true,
     "quotes": [
      "Net short-term capital gain or (loss)",
      "Net long-term capital gain or (loss)",
      "Combine lines 7 and 15 and enter the result"
     ],
     "checked": "2026-09-28"
    }
   ]
  },
  {
   "id": "irc_63c_63f_standard_deduction",
   "stage": "deductions",
   "title": "Standard deduction and the §63(f) aged amount",
   "summary": "The 2026 standard deduction of the filing status ($16,100 single and separate, $32,200 joint, $24,150 head of household), plus the §63(f) additional amount for each filer 65 or older at the end of the year ($2,050 unmarried, $1,650 per spouse married; on a joint return each spouse 65+ adds one). The engine does not itemize (Schedule A, R3) and has no blindness amount yet (R6).",
   "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_63c_63f_standard_deduction",
   "lines": [
    "1040.12e"
   ],
   "sources": [
    {
     "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,
     "quotes": [
      "Married Individuals Filing Joint Returns and Surviving Spouses (§ 1(j)(2)(A)) $32,200 Heads of Households (§ 1(j)(2)(B)) $24,150",
      "(§ 1(j)(2)(C)) $16,100 Married Individuals Filing Separate Returns (§ 1(j)(2)(D)) $16,100"
     ],
     "checked": "2026-09-28"
    },
    {
     "rule": "aged_63f",
     "url": "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf",
     "title": "Rev. Proc. 2025-32: 2026 inflation-adjusted items (incl. One Big Beautiful Bill amendments)",
     "publisher": "Internal Revenue Service",
     "kind": "guidance",
     "official": true,
     "quotes": [
      "the additional standard deduction amount under § 63(f) for the aged or the blind is $1,650. The additional standard deduction amount is increased to $2,050 if the individual is also unmarried and not a surviving spouse"
     ],
     "checked": "2026-09-28"
    },
    {
     "rule": "form_1040_lines",
     "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
     "title": "Form 1040 (2025): U.S. Individual Income Tax Return",
     "publisher": "Internal Revenue Service",
     "kind": "instructions",
     "official": true,
     "quotes": [
      "Tax-exempt interest",
      "IRA distributions",
      "Pensions and annuities",
      "Social security benefits",
      "Capital gain or (loss). Attach Schedule D if required",
      "Additional income from Schedule 1, line 10",
      "This is your total income",
      "This is your adjusted gross income",
      "Standard deduction or itemized deductions (from Schedule A)",
      "Additional deductions from Schedule 1-A, line 38",
      "Add lines 12e, 13a, and 13b",
      "This is your taxable income",
      "Tax (see instructions)",
      "Other taxes, including self-employment tax, from Schedule 2, line 21",
      "This is your total tax"
     ],
     "checked": "2026-09-28"
    },
    {
     "rule": "form_1040_lines",
     "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
     "title": "Schedule 1-A (Form 1040) (2025): Additional Deductions",
     "publisher": "Internal Revenue Service",
     "kind": "instructions",
     "official": true,
     "quotes": [
      "Enhanced deduction for seniors. Add lines 36a and 36b"
     ],
     "checked": "2026-09-28"
    },
    {
     "rule": "form_1040_lines",
     "url": "https://www.irs.gov/pub/irs-pdf/f1040s2.pdf",
     "title": "Schedule 2 (Form 1040) (2025): Additional Taxes",
     "publisher": "Internal Revenue Service",
     "kind": "instructions",
     "official": true,
     "quotes": [
      "Additional tax on IRAs or other tax-favored accounts",
      "Net investment income tax. Attach Form 8960",
      "These are your total other taxes"
     ],
     "checked": "2026-09-28"
    },
    {
     "rule": "form_1040_lines",
     "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
     "title": "Schedule D (Form 1040) (2025): Capital Gains and Losses",
     "publisher": "Internal Revenue Service",
     "kind": "instructions",
     "official": true,
     "quotes": [
      "Net short-term capital gain or (loss)",
      "Net long-term capital gain or (loss)",
      "Combine lines 7 and 15 and enter the result"
     ],
     "checked": "2026-09-28"
    }
   ]
  },
  {
   "id": "irc_63f2_blind",
   "stage": "deductions",
   "title": "Additional standard deduction for blindness",
   "summary": "§63(f)(2): an additional amount for a filer who is blind at the end of the year, and for the spouse on a joint return: $2,050 if unmarried (single or head of household) and $1,650 if married or a qualifying surviving spouse (Rev. Proc. 2025-32). Added to the standard deduction; lost when the return itemizes. Request field blindCount.",
   "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_63f2_blind",
   "lines": [
    "1040.12e.blind"
   ],
   "sources": [
    {
     "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,
     "quotes": [
      "(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": "2026-09-28"
    },
    {
     "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,
     "quotes": [
      "the additional standard deduction amount under § 63(f) for the aged or the blind is $1,650. The additional standard deduction amount is increased to $2,050 if the individual is also unmarried and not a surviving spouse"
     ],
     "checked": "2026-09-28"
    },
    {
     "rule": "form_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,
     "quotes": [
      "Subtract line 3 from line 1. If line 3 is more than line 1, enter -0-",
      "Add lines 5a through 5c",
      "Enter the smaller of line 5d or $40,000 ($20,000 if married filing separately)",
      "Add lines 8e and 9",
      "Add lines 11 through 13",
      "Add the amounts in the far right column for lines 4 through 16"
     ],
     "checked": "2026-09-28"
    },
    {
     "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,
     "quotes": [
      "This is the nontaxable portion of the amount you converted to Roth IRAs",
      "Add lines 11 and 12. This is the nontaxable portion of all your distributions",
      "c Taxable amount. Subtract line 25b from line 25a",
      "Subtract line 13 from line 3. This is your total basis in traditional IRAs for 2025 and earlier years"
     ],
     "checked": "2026-09-28"
    },
    {
     "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,
     "quotes": [
      "Early distributions included on line 1 that are not subject to the additional tax",
      "55 Add lines 54a and 54b. Include the total on Schedule 2 (Form 1040), line 8"
     ],
     "checked": "2026-09-28"
    },
    {
     "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,
     "quotes": [
      "Required annual payment. Enter the smaller of line 5 or line 8",
      "19 Penalty. Enter the total penalty from line 14 of the Worksheet for Form 2210, Part III, Section B-Figure the Penalty",
      "Required installments. If box C in Part II applies"
     ],
     "checked": "2026-09-28"
    }
   ]
  },
  {
   "id": "irc_151d5_senior_deduction",
   "stage": "deductions",
   "title": "The senior deduction (Schedule 1-A)",
   "summary": "For tax years 2025 to 2028, $6,000 for each individual 65 or older at the end of the year (both spouses on a joint return), reduced by 6% of MAGI over $75,000 ($150,000 joint), each individual's amount separately, not below zero. A separate return does not qualify. MAGI here is AGI.",
   "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_151d5_senior_deduction",
   "lines": [
    "1040s1a.37"
   ],
   "sources": [
    {
     "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,
     "quotes": [
      "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",
      "reduced (but not below zero) by 6 percent of so much of the taxpayer's modified adjusted gross income as exceeds $75,000 ($150,000 in the case of a joint return)",
      "this subparagraph shall apply only if the taxpayer and the taxpayer's spouse file a joint return"
     ],
     "checked": "2026-09-28"
    },
    {
     "rule": "senior_eff",
     "url": "https://www.govinfo.gov/content/pkg/PLAW-119publ21/html/PLAW-119publ21.htm",
     "title": "Public Law 119-21 (One Big Beautiful Bill Act), enrolled text",
     "publisher": "U.S. Government Publishing Office (govinfo)",
     "kind": "legislation",
     "official": true,
     "quotes": [
      "SEC. 70103. TERMINATION OF DEDUCTION FOR PERSONAL EXEMPTIONS OTHER THAN TEMPORARY SENIOR DEDUCTION",
      "The amendments made by this section shall apply to taxable years beginning after December 31, 2024. SEC. 70104"
     ],
     "checked": "2026-09-28"
    },
    {
     "rule": "senior_irs",
     "url": "https://www.irs.gov/newsroom/working-families-tax-cuts-tax-deductions-for-working-americans-and-seniors",
     "title": "Working Families Tax Cuts: tax deductions for working Americans and seniors",
     "publisher": "Internal Revenue Service (newsroom)",
     "kind": "agency_page",
     "official": true,
     "quotes": [
      "Effective for 2025 through 2028, individuals who are age 65 and older may claim an additional deduction of $6,000",
      "$12,000 total for a married couple where both spouses qualify"
     ],
     "checked": "2026-09-28"
    },
    {
     "rule": "form_1040_lines",
     "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
     "title": "Form 1040 (2025): U.S. Individual Income Tax Return",
     "publisher": "Internal Revenue Service",
     "kind": "instructions",
     "official": true,
     "quotes": [
      "Tax-exempt interest",
      "IRA distributions",
      "Pensions and annuities",
      "Social security benefits",
      "Capital gain or (loss). Attach Schedule D if required",
      "Additional income from Schedule 1, line 10",
      "This is your total income",
      "This is your adjusted gross income",
      "Standard deduction or itemized deductions (from Schedule A)",
      "Additional deductions from Schedule 1-A, line 38",
      "Add lines 12e, 13a, and 13b",
      "This is your taxable income",
      "Tax (see instructions)",
      "Other taxes, including self-employment tax, from Schedule 2, line 21",
      "This is your total tax"
     ],
     "checked": "2026-09-28"
    },
    {
     "rule": "form_1040_lines",
     "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
     "title": "Schedule 1-A (Form 1040) (2025): Additional Deductions",
     "publisher": "Internal Revenue Service",
     "kind": "instructions",
     "official": true,
     "quotes": [
      "Enhanced deduction for seniors. Add lines 36a and 36b"
     ],
     "checked": "2026-09-28"
    },
    {
     "rule": "form_1040_lines",
     "url": "https://www.irs.gov/pub/irs-pdf/f1040s2.pdf",
     "title": "Schedule 2 (Form 1040) (2025): Additional Taxes",
     "publisher": "Internal Revenue Service",
     "kind": "instructions",
     "official": true,
     "quotes": [
      "Additional tax on IRAs or other tax-favored accounts",
      "Net investment income tax. Attach Form 8960",
      "These are your total other taxes"
     ],
     "checked": "2026-09-28"
    },
    {
     "rule": "form_1040_lines",
     "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
     "title": "Schedule D (Form 1040) (2025): Capital Gains and Losses",
     "publisher": "Internal Revenue Service",
     "kind": "instructions",
     "official": true,
     "quotes": [
      "Net short-term capital gain or (loss)",
      "Net long-term capital gain or (loss)",
      "Combine lines 7 and 15 and enter the result"
     ],
     "checked": "2026-09-28"
    }
   ]
  },
  {
   "id": "sched1a_line38_additional_deductions",
   "stage": "deductions",
   "title": "Additional deductions on line 13b",
   "summary": "Schedule 1-A's total (line 38) goes to Form 1040 line 13b. The engine's only Schedule 1-A deduction is the senior deduction; the tips, overtime and car-loan interest deductions are not modelled.",
   "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#sched1a_line38_additional_deductions",
   "lines": [
    "1040.13b"
   ],
   "sources": [
    {
     "rule": "form_1040_lines",
     "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
     "title": "Form 1040 (2025): U.S. Individual Income Tax Return",
     "publisher": "Internal Revenue Service",
     "kind": "instructions",
     "official": true,
     "quotes": [
      "Tax-exempt interest",
      "IRA distributions",
      "Pensions and annuities",
      "Social security benefits",
      "Capital gain or (loss). Attach Schedule D if required",
      "Additional income from Schedule 1, line 10",
      "This is your total income",
      "This is your adjusted gross income",
      "Standard deduction or itemized deductions (from Schedule A)",
      "Additional deductions from Schedule 1-A, line 38",
      "Add lines 12e, 13a, and 13b",
      "This is your taxable income",
      "Tax (see instructions)",
      "Other taxes, including self-employment tax, from Schedule 2, line 21",
      "This is your total tax"
     ],
     "checked": "2026-09-28"
    },
    {
     "rule": "form_1040_lines",
     "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
     "title": "Schedule 1-A (Form 1040) (2025): Additional Deductions",
     "publisher": "Internal Revenue Service",
     "kind": "instructions",
     "official": true,
     "quotes": [
      "Enhanced deduction for seniors. Add lines 36a and 36b"
     ],
     "checked": "2026-09-28"
    },
    {
     "rule": "form_1040_lines",
     "url": "https://www.irs.gov/pub/irs-pdf/f1040s2.pdf",
     "title": "Schedule 2 (Form 1040) (2025): Additional Taxes",
     "publisher": "Internal Revenue Service",
     "kind": "instructions",
     "official": true,
     "quotes": [
      "Additional tax on IRAs or other tax-favored accounts",
      "Net investment income tax. Attach Form 8960",
      "These are your total other taxes"
     ],
     "checked": "2026-09-28"
    },
    {
     "rule": "form_1040_lines",
     "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
     "title": "Schedule D (Form 1040) (2025): Capital Gains and Losses",
     "publisher": "Internal Revenue Service",
     "kind": "instructions",
     "official": true,
     "quotes": [
      "Net short-term capital gain or (loss)",
      "Net long-term capital gain or (loss)",
      "Combine lines 7 and 15 and enter the result"
     ],
     "checked": "2026-09-28"
    }
   ]
  },
  {
   "id": "irc_63_total_deductions",
   "stage": "deductions",
   "title": "Total deductions",
   "summary": "Line 14 adds the standard deduction (12e) and the senior deduction (13b). There is no qualified business income deduction (13a).",
   "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_63_total_deductions",
   "lines": [
    "1040.14"
   ],
   "sources": [
    {
     "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,
     "quotes": [
      "gross income minus the deductions allowed by this chapter",
      "adjusted gross income, minus"
     ],
     "checked": "2026-09-28"
    },
    {
     "rule": "form_1040_lines",
     "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
     "title": "Form 1040 (2025): U.S. Individual Income Tax Return",
     "publisher": "Internal Revenue Service",
     "kind": "instructions",
     "official": true,
     "quotes": [
      "Tax-exempt interest",
      "IRA distributions",
      "Pensions and annuities",
      "Social security benefits",
      "Capital gain or (loss). Attach Schedule D if required",
      "Additional income from Schedule 1, line 10",
      "This is your total income",
      "This is your adjusted gross income",
      "Standard deduction or itemized deductions (from Schedule A)",
      "Additional deductions from Schedule 1-A, line 38",
      "Add lines 12e, 13a, and 13b",
      "This is your taxable income",
      "Tax (see instructions)",
      "Other taxes, including self-employment tax, from Schedule 2, line 21",
      "This is your total tax"
     ],
     "checked": "2026-09-28"
    },
    {
     "rule": "form_1040_lines",
     "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
     "title": "Schedule 1-A (Form 1040) (2025): Additional Deductions",
     "publisher": "Internal Revenue Service",
     "kind": "instructions",
     "official": true,
     "quotes": [
      "Enhanced deduction for seniors. Add lines 36a and 36b"
     ],
     "checked": "2026-09-28"
    },
    {
     "rule": "form_1040_lines",
     "url": "https://www.irs.gov/pub/irs-pdf/f1040s2.pdf",
     "title": "Schedule 2 (Form 1040) (2025): Additional Taxes",
     "publisher": "Internal Revenue Service",
     "kind": "instructions",
     "official": true,
     "quotes": [
      "Additional tax on IRAs or other tax-favored accounts",
      "Net investment income tax. Attach Form 8960",
      "These are your total other taxes"
     ],
     "checked": "2026-09-28"
    },
    {
     "rule": "form_1040_lines",
     "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
     "title": "Schedule D (Form 1040) (2025): Capital Gains and Losses",
     "publisher": "Internal Revenue Service",
     "kind": "instructions",
     "official": true,
     "quotes": [
      "Net short-term capital gain or (loss)",
      "Net long-term capital gain or (loss)",
      "Combine lines 7 and 15 and enter the result"
     ],
     "checked": "2026-09-28"
    }
   ]
  },
  {
   "id": "irc_63_taxable_income",
   "stage": "deductions",
   "title": "Taxable income",
   "summary": "Line 15 is AGI less the deductions, not below zero. The deductions reduce ordinary income first; what is left over (the unused deduction) reduces the long-term gain that enters the capital-gains worksheet.",
   "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_63_taxable_income",
   "lines": [
    "1040.15"
   ],
   "sources": [
    {
     "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,
     "quotes": [
      "gross income minus the deductions allowed by this chapter",
      "adjusted gross income, minus"
     ],
     "checked": "2026-09-28"
    },
    {
     "rule": "form_1040_lines",
     "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
     "title": "Form 1040 (2025): U.S. Individual Income Tax Return",
     "publisher": "Internal Revenue Service",
     "kind": "instructions",
     "official": true,
     "quotes": [
      "Tax-exempt interest",
      "IRA distributions",
      "Pensions and annuities",
      "Social security benefits",
      "Capital gain or (loss). Attach Schedule D if required",
      "Additional income from Schedule 1, line 10",
      "This is your total income",
      "This is your adjusted gross income",
      "Standard deduction or itemized deductions (from Schedule A)",
      "Additional deductions from Schedule 1-A, line 38",
      "Add lines 12e, 13a, and 13b",
      "This is your taxable income",
      "Tax (see instructions)",
      "Other taxes, including self-employment tax, from Schedule 2, line 21",
      "This is your total tax"
     ],
     "checked": "2026-09-28"
    },
    {
     "rule": "form_1040_lines",
     "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
     "title": "Schedule 1-A (Form 1040) (2025): Additional Deductions",
     "publisher": "Internal Revenue Service",
     "kind": "instructions",
     "official": true,
     "quotes": [
      "Enhanced deduction for seniors. Add lines 36a and 36b"
     ],
     "checked": "2026-09-28"
    },
    {
     "rule": "form_1040_lines",
     "url": "https://www.irs.gov/pub/irs-pdf/f1040s2.pdf",
     "title": "Schedule 2 (Form 1040) (2025): Additional Taxes",
     "publisher": "Internal Revenue Service",
     "kind": "instructions",
     "official": true,
     "quotes": [
      "Additional tax on IRAs or other tax-favored accounts",
      "Net investment income tax. Attach Form 8960",
      "These are your total other taxes"
     ],
     "checked": "2026-09-28"
    },
    {
     "rule": "form_1040_lines",
     "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
     "title": "Schedule D (Form 1040) (2025): Capital Gains and Losses",
     "publisher": "Internal Revenue Service",
     "kind": "instructions",
     "official": true,
     "quotes": [
      "Net short-term capital gain or (loss)",
      "Net long-term capital gain or (loss)",
      "Combine lines 7 and 15 and enter the result"
     ],
     "checked": "2026-09-28"
    }
   ]
  },
  {
   "id": "irc_1_1h_tax_qdcg_worksheet",
   "stage": "tax",
   "title": "Tax: the brackets and the capital-gains worksheet",
   "summary": "Ordinary taxable income is taxed on the 2026 brackets of the filing status (10% to 37%). Long-term gain is stacked on top of it and taxed at 0%, 15% and 20% by where it falls on the 2026 capital-gains bands (the Qualified Dividends and Capital Gain Tax Worksheet). Line 16 is the sum.",
   "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_1_1h_tax_qdcg_worksheet",
   "lines": [
    "1040.16"
   ],
   "sources": [
    {
     "rule": "ord_single",
     "filingStatus": "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,
     "quotes": [
      "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",
      "Over $105,700 but not over $201,775 $17,966 plus 24%",
      "Over $201,775 but not over $256,225 $41,024 plus 32%",
      "Over $256,225 but not over $640,600 Over $640,600 $58,448 plus 35% of the excess over $256,225 $192,979.25 plus 37% of the excess over $640,600"
     ],
     "checked": "2026-09-28"
    },
    {
     "rule": "ord_mfj",
     "filingStatus": "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,
     "quotes": [
      "Not over $24,800 10% of the taxable income",
      "Over $24,800 but not over $100,800 $2,480 plus 12% of the excess over $24,800",
      "Over $403,550 but not over $512,450 $82,048 plus 32% of the excess over $403,550",
      "Over $512,450 but not over $768,700 $116,896 plus 35%",
      "Over $768,700 $206,583.50 plus 37% of the excess over $768,700",
      "$35,932 plus 24% of the excess over $211,400"
     ],
     "checked": "2026-09-28"
    },
    {
     "rule": "ord_mfs",
     "filingStatus": "mfs",
     "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,
     "quotes": [
      "Over $256,225 but not over $384,350 $58,448 plus 35% of the excess over $256,225",
      "Over $384,350 $103,291.75 plus 37% of the excess over $384,350"
     ],
     "checked": "2026-09-28"
    },
    {
     "rule": "ord_hoh",
     "filingStatus": "hoh",
     "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,
     "quotes": [
      "Not over $17,700 10% of the taxable income",
      "Over $17,700 but not over $67,450 $1,770 plus 12%",
      "Over $67,450 but not over $105,700 $7,740 plus 22%",
      "Over $105,700 but not over $201,750 $16,155 plus 24%",
      "Over $201,750 but not over $256,200 $39,207 plus 32%",
      "Over $256,200 but not over $640,600 $56,631 plus 35%",
      "Over $640,600 $191,171 plus 37%"
     ],
     "checked": "2026-09-28"
    },
    {
     "rule": "ltcg",
     "url": "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf",
     "title": "Rev. Proc. 2025-32: 2026 inflation-adjusted items (incl. One Big Beautiful Bill amendments)",
     "publisher": "Internal Revenue Service",
     "kind": "guidance",
     "official": true,
     "quotes": [
      "Married Individuals Filing Joint Returns and Surviving Spouse $98,900 $613,700 Married Individuals Filing Separate Returns $49,450 $306,850 Heads of Household $66,200 $579,600 All Other Individuals $49,450 $545,500"
     ],
     "checked": "2026-09-28"
    },
    {
     "rule": "form_1040_lines",
     "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
     "title": "Form 1040 (2025): U.S. Individual Income Tax Return",
     "publisher": "Internal Revenue Service",
     "kind": "instructions",
     "official": true,
     "quotes": [
      "Tax-exempt interest",
      "IRA distributions",
      "Pensions and annuities",
      "Social security benefits",
      "Capital gain or (loss). Attach Schedule D if required",
      "Additional income from Schedule 1, line 10",
      "This is your total income",
      "This is your adjusted gross income",
      "Standard deduction or itemized deductions (from Schedule A)",
      "Additional deductions from Schedule 1-A, line 38",
      "Add lines 12e, 13a, and 13b",
      "This is your taxable income",
      "Tax (see instructions)",
      "Other taxes, including self-employment tax, from Schedule 2, line 21",
      "This is your total tax"
     ],
     "checked": "2026-09-28"
    },
    {
     "rule": "form_1040_lines",
     "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
     "title": "Schedule 1-A (Form 1040) (2025): Additional Deductions",
     "publisher": "Internal Revenue Service",
     "kind": "instructions",
     "official": true,
     "quotes": [
      "Enhanced deduction for seniors. Add lines 36a and 36b"
     ],
     "checked": "2026-09-28"
    },
    {
     "rule": "form_1040_lines",
     "url": "https://www.irs.gov/pub/irs-pdf/f1040s2.pdf",
     "title": "Schedule 2 (Form 1040) (2025): Additional Taxes",
     "publisher": "Internal Revenue Service",
     "kind": "instructions",
     "official": true,
     "quotes": [
      "Additional tax on IRAs or other tax-favored accounts",
      "Net investment income tax. Attach Form 8960",
      "These are your total other taxes"
     ],
     "checked": "2026-09-28"
    },
    {
     "rule": "form_1040_lines",
     "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
     "title": "Schedule D (Form 1040) (2025): Capital Gains and Losses",
     "publisher": "Internal Revenue Service",
     "kind": "instructions",
     "official": true,
     "quotes": [
      "Net short-term capital gain or (loss)",
      "Net long-term capital gain or (loss)",
      "Combine lines 7 and 15 and enter the result"
     ],
     "checked": "2026-09-28"
    }
   ]
  },
  {
   "id": "irc_72t_additional_tax",
   "stage": "other_taxes",
   "title": "The 10% additional tax on early distributions",
   "summary": "10% of `iraDistributions` when the filer is 59 or younger at the end of the year (every month of that year is before 59½); none from the year the filer turns 60. None of the §72(t)(2) exceptions (separation from service at 55, substantially equal payments, disability and others) is modelled yet (R5), and Roth conversions are never charged. Schedule 2 line 8.",
   "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_72t_additional_tax",
   "lines": [
    "1040s2.8"
   ],
   "sources": [
    {
     "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,
     "quotes": [
      "shall be increased by an amount equal to 10 percent of the portion of such amount which is includible in gross income",
      "made on or after the date on which the employee attains age 59½"
     ],
     "checked": "2026-09-28"
    },
    {
     "rule": "form_1040_lines",
     "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
     "title": "Form 1040 (2025): U.S. Individual Income Tax Return",
     "publisher": "Internal Revenue Service",
     "kind": "instructions",
     "official": true,
     "quotes": [
      "Tax-exempt interest",
      "IRA distributions",
      "Pensions and annuities",
      "Social security benefits",
      "Capital gain or (loss). Attach Schedule D if required",
      "Additional income from Schedule 1, line 10",
      "This is your total income",
      "This is your adjusted gross income",
      "Standard deduction or itemized deductions (from Schedule A)",
      "Additional deductions from Schedule 1-A, line 38",
      "Add lines 12e, 13a, and 13b",
      "This is your taxable income",
      "Tax (see instructions)",
      "Other taxes, including self-employment tax, from Schedule 2, line 21",
      "This is your total tax"
     ],
     "checked": "2026-09-28"
    },
    {
     "rule": "form_1040_lines",
     "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
     "title": "Schedule 1-A (Form 1040) (2025): Additional Deductions",
     "publisher": "Internal Revenue Service",
     "kind": "instructions",
     "official": true,
     "quotes": [
      "Enhanced deduction for seniors. Add lines 36a and 36b"
     ],
     "checked": "2026-09-28"
    },
    {
     "rule": "form_1040_lines",
     "url": "https://www.irs.gov/pub/irs-pdf/f1040s2.pdf",
     "title": "Schedule 2 (Form 1040) (2025): Additional Taxes",
     "publisher": "Internal Revenue Service",
     "kind": "instructions",
     "official": true,
     "quotes": [
      "Additional tax on IRAs or other tax-favored accounts",
      "Net investment income tax. Attach Form 8960",
      "These are your total other taxes"
     ],
     "checked": "2026-09-28"
    },
    {
     "rule": "form_1040_lines",
     "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
     "title": "Schedule D (Form 1040) (2025): Capital Gains and Losses",
     "publisher": "Internal Revenue Service",
     "kind": "instructions",
     "official": true,
     "quotes": [
      "Net short-term capital gain or (loss)",
      "Net long-term capital gain or (loss)",
      "Combine lines 7 and 15 and enter the result"
     ],
     "checked": "2026-09-28"
    }
   ]
  },
  {
   "id": "irc_1411_niit",
   "stage": "other_taxes",
   "title": "Net investment income tax",
   "summary": "3.8% of the smaller of net investment income and MAGI over the threshold ($200,000 single and head of household, $250,000 joint, $125,000 separate; not indexed). Net investment income here is the year's net short-term and long-term gain; the engine models no interest, dividends or other investment income yet (R1). Schedule 2 line 12.",
   "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_1411_niit",
   "lines": [
    "1040s2.12"
   ],
   "sources": [
    {
     "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,
     "quotes": [
      "a tax equal to 3.8 percent of the lesser of",
      "in the case of a taxpayer making a joint return under section 6013 or a surviving spouse (as defined in section 2(a)), $250,000",
      "½ of the dollar amount determined under paragraph (1)",
      "in any other case, $200,000"
     ],
     "checked": "2026-09-28"
    },
    {
     "rule": "niit_irs",
     "url": "https://www.irs.gov/individuals/net-investment-income-tax",
     "title": "Net Investment Income Tax",
     "publisher": "Internal Revenue Service",
     "kind": "agency_page",
     "official": true,
     "quotes": [
      "Married filing jointly - $250,000, Married filing separately - $125,000, Single or head of household - $200,000"
     ],
     "checked": "2026-09-28"
    },
    {
     "rule": "form_1040_lines",
     "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
     "title": "Form 1040 (2025): U.S. Individual Income Tax Return",
     "publisher": "Internal Revenue Service",
     "kind": "instructions",
     "official": true,
     "quotes": [
      "Tax-exempt interest",
      "IRA distributions",
      "Pensions and annuities",
      "Social security benefits",
      "Capital gain or (loss). Attach Schedule D if required",
      "Additional income from Schedule 1, line 10",
      "This is your total income",
      "This is your adjusted gross income",
      "Standard deduction or itemized deductions (from Schedule A)",
      "Additional deductions from Schedule 1-A, line 38",
      "Add lines 12e, 13a, and 13b",
      "This is your taxable income",
      "Tax (see instructions)",
      "Other taxes, including self-employment tax, from Schedule 2, line 21",
      "This is your total tax"
     ],
     "checked": "2026-09-28"
    },
    {
     "rule": "form_1040_lines",
     "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
     "title": "Schedule 1-A (Form 1040) (2025): Additional Deductions",
     "publisher": "Internal Revenue Service",
     "kind": "instructions",
     "official": true,
     "quotes": [
      "Enhanced deduction for seniors. Add lines 36a and 36b"
     ],
     "checked": "2026-09-28"
    },
    {
     "rule": "form_1040_lines",
     "url": "https://www.irs.gov/pub/irs-pdf/f1040s2.pdf",
     "title": "Schedule 2 (Form 1040) (2025): Additional Taxes",
     "publisher": "Internal Revenue Service",
     "kind": "instructions",
     "official": true,
     "quotes": [
      "Additional tax on IRAs or other tax-favored accounts",
      "Net investment income tax. Attach Form 8960",
      "These are your total other taxes"
     ],
     "checked": "2026-09-28"
    },
    {
     "rule": "form_1040_lines",
     "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
     "title": "Schedule D (Form 1040) (2025): Capital Gains and Losses",
     "publisher": "Internal Revenue Service",
     "kind": "instructions",
     "official": true,
     "quotes": [
      "Net short-term capital gain or (loss)",
      "Net long-term capital gain or (loss)",
      "Combine lines 7 and 15 and enter the result"
     ],
     "checked": "2026-09-28"
    }
   ]
  },
  {
   "id": "sched2_other_taxes",
   "stage": "other_taxes",
   "title": "Other taxes",
   "summary": "Line 23 carries Schedule 2's total: the §72(t) additional tax and the NIIT.",
   "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#sched2_other_taxes",
   "lines": [
    "1040.23"
   ],
   "sources": [
    {
     "rule": "form_1040_lines",
     "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
     "title": "Form 1040 (2025): U.S. Individual Income Tax Return",
     "publisher": "Internal Revenue Service",
     "kind": "instructions",
     "official": true,
     "quotes": [
      "Tax-exempt interest",
      "IRA distributions",
      "Pensions and annuities",
      "Social security benefits",
      "Capital gain or (loss). Attach Schedule D if required",
      "Additional income from Schedule 1, line 10",
      "This is your total income",
      "This is your adjusted gross income",
      "Standard deduction or itemized deductions (from Schedule A)",
      "Additional deductions from Schedule 1-A, line 38",
      "Add lines 12e, 13a, and 13b",
      "This is your taxable income",
      "Tax (see instructions)",
      "Other taxes, including self-employment tax, from Schedule 2, line 21",
      "This is your total tax"
     ],
     "checked": "2026-09-28"
    },
    {
     "rule": "form_1040_lines",
     "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
     "title": "Schedule 1-A (Form 1040) (2025): Additional Deductions",
     "publisher": "Internal Revenue Service",
     "kind": "instructions",
     "official": true,
     "quotes": [
      "Enhanced deduction for seniors. Add lines 36a and 36b"
     ],
     "checked": "2026-09-28"
    },
    {
     "rule": "form_1040_lines",
     "url": "https://www.irs.gov/pub/irs-pdf/f1040s2.pdf",
     "title": "Schedule 2 (Form 1040) (2025): Additional Taxes",
     "publisher": "Internal Revenue Service",
     "kind": "instructions",
     "official": true,
     "quotes": [
      "Additional tax on IRAs or other tax-favored accounts",
      "Net investment income tax. Attach Form 8960",
      "These are your total other taxes"
     ],
     "checked": "2026-09-28"
    },
    {
     "rule": "form_1040_lines",
     "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
     "title": "Schedule D (Form 1040) (2025): Capital Gains and Losses",
     "publisher": "Internal Revenue Service",
     "kind": "instructions",
     "official": true,
     "quotes": [
      "Net short-term capital gain or (loss)",
      "Net long-term capital gain or (loss)",
      "Combine lines 7 and 15 and enter the result"
     ],
     "checked": "2026-09-28"
    }
   ]
  },
  {
   "id": "total_tax",
   "stage": "other_taxes",
   "title": "Total tax",
   "summary": "Line 24 adds line 16 and line 23. No credit (child tax credit, credit for the elderly, premium tax credit reconciliation) and no alternative minimum tax is modelled (R7), so line 22 equals line 16. `result.totalTax` is this line; `result.incomeTax` leaves out the §72(t) additional tax.",
   "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#total_tax",
   "lines": [
    "1040.24"
   ],
   "sources": [
    {
     "rule": "form_1040_lines",
     "url": "https://www.irs.gov/pub/irs-pdf/f1040.pdf",
     "title": "Form 1040 (2025): U.S. Individual Income Tax Return",
     "publisher": "Internal Revenue Service",
     "kind": "instructions",
     "official": true,
     "quotes": [
      "Tax-exempt interest",
      "IRA distributions",
      "Pensions and annuities",
      "Social security benefits",
      "Capital gain or (loss). Attach Schedule D if required",
      "Additional income from Schedule 1, line 10",
      "This is your total income",
      "This is your adjusted gross income",
      "Standard deduction or itemized deductions (from Schedule A)",
      "Additional deductions from Schedule 1-A, line 38",
      "Add lines 12e, 13a, and 13b",
      "This is your taxable income",
      "Tax (see instructions)",
      "Other taxes, including self-employment tax, from Schedule 2, line 21",
      "This is your total tax"
     ],
     "checked": "2026-09-28"
    },
    {
     "rule": "form_1040_lines",
     "url": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
     "title": "Schedule 1-A (Form 1040) (2025): Additional Deductions",
     "publisher": "Internal Revenue Service",
     "kind": "instructions",
     "official": true,
     "quotes": [
      "Enhanced deduction for seniors. Add lines 36a and 36b"
     ],
     "checked": "2026-09-28"
    },
    {
     "rule": "form_1040_lines",
     "url": "https://www.irs.gov/pub/irs-pdf/f1040s2.pdf",
     "title": "Schedule 2 (Form 1040) (2025): Additional Taxes",
     "publisher": "Internal Revenue Service",
     "kind": "instructions",
     "official": true,
     "quotes": [
      "Additional tax on IRAs or other tax-favored accounts",
      "Net investment income tax. Attach Form 8960",
      "These are your total other taxes"
     ],
     "checked": "2026-09-28"
    },
    {
     "rule": "form_1040_lines",
     "url": "https://www.irs.gov/pub/irs-pdf/f1040sd.pdf",
     "title": "Schedule D (Form 1040) (2025): Capital Gains and Losses",
     "publisher": "Internal Revenue Service",
     "kind": "instructions",
     "official": true,
     "quotes": [
      "Net short-term capital gain or (loss)",
      "Net long-term capital gain or (loss)",
      "Combine lines 7 and 15 and enter the result"
     ],
     "checked": "2026-09-28"
    }
   ]
  },
  {
   "id": "irc_213a_medical_over_7_5pct",
   "stage": "itemized",
   "title": "Medical and dental expenses",
   "summary": "Schedule A line 4: unreimbursed medical and dental expenses to the extent they exceed 7.5% of AGI (§213(a)).",
   "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_213a_medical_over_7_5pct",
   "lines": [
    "1040sa.4"
   ],
   "sources": [
    {
     "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,
     "quotes": [
      "to the extent that such expenses exceed 7.5 percent of adjusted gross income"
     ],
     "checked": "2026-09-28"
    },
    {
     "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,
     "quotes": [
      "Subtract line 3 from line 1. If line 3 is more than line 1, enter -0-",
      "Add lines 5a through 5c",
      "Enter the smaller of line 5d or $40,000 ($20,000 if married filing separately)",
      "Add lines 8e and 9",
      "Add lines 11 through 13",
      "Add the amounts in the far right column for lines 4 through 16"
     ],
     "checked": "2026-09-28"
    },
    {
     "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,
     "quotes": [
      "This is the nontaxable portion of the amount you converted to Roth IRAs",
      "Add lines 11 and 12. This is the nontaxable portion of all your distributions",
      "c Taxable amount. Subtract line 25b from line 25a",
      "Subtract line 13 from line 3. This is your total basis in traditional IRAs for 2025 and earlier years"
     ],
     "checked": "2026-09-28"
    },
    {
     "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,
     "quotes": [
      "Early distributions included on line 1 that are not subject to the additional tax",
      "55 Add lines 54a and 54b. Include the total on Schedule 2 (Form 1040), line 8"
     ],
     "checked": "2026-09-28"
    },
    {
     "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,
     "quotes": [
      "Required annual payment. Enter the smaller of line 5 or line 8",
      "19 Penalty. Enter the total penalty from line 14 of the Worksheet for Form 2210, Part III, Section B-Figure the Penalty",
      "Required installments. If box C in Part II applies"
     ],
     "checked": "2026-09-28"
    }
   ]
  },
  {
   "id": "irc_164a_salt_paid",
   "stage": "itemized",
   "title": "State and local taxes paid",
   "summary": "Schedule A line 5d: state and local income (or general sales) tax, real estate tax and personal property tax paid in the year.",
   "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_164a_salt_paid",
   "lines": [
    "1040sa.5d"
   ],
   "sources": [
    {
     "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,
     "quotes": [
      "in the case of any taxable year beginning in calendar year 2025, $40,000",
      "in the case of any taxable year beginning in calendar year 2026, $40,400",
      "reduced by 30 percent of the excess (if any) of the taxpayer's modified adjusted gross income over the threshold amount",
      "in the case of any taxable year beginning in calendar year 2026, $505,000",
      "shall not result in the applicable limitation amount being less than $10,000"
     ],
     "checked": "2026-09-28"
    },
    {
     "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,
     "quotes": [
      "Subtract line 3 from line 1. If line 3 is more than line 1, enter -0-",
      "Add lines 5a through 5c",
      "Enter the smaller of line 5d or $40,000 ($20,000 if married filing separately)",
      "Add lines 8e and 9",
      "Add lines 11 through 13",
      "Add the amounts in the far right column for lines 4 through 16"
     ],
     "checked": "2026-09-28"
    },
    {
     "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,
     "quotes": [
      "This is the nontaxable portion of the amount you converted to Roth IRAs",
      "Add lines 11 and 12. This is the nontaxable portion of all your distributions",
      "c Taxable amount. Subtract line 25b from line 25a",
      "Subtract line 13 from line 3. This is your total basis in traditional IRAs for 2025 and earlier years"
     ],
     "checked": "2026-09-28"
    },
    {
     "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,
     "quotes": [
      "Early distributions included on line 1 that are not subject to the additional tax",
      "55 Add lines 54a and 54b. Include the total on Schedule 2 (Form 1040), line 8"
     ],
     "checked": "2026-09-28"
    },
    {
     "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,
     "quotes": [
      "Required annual payment. Enter the smaller of line 5 or line 8",
      "19 Penalty. Enter the total penalty from line 14 of the Worksheet for Form 2210, Part III, Section B-Figure the Penalty",
      "Required installments. If box C in Part II applies"
     ],
     "checked": "2026-09-28"
    }
   ]
  },
  {
   "id": "irc_164b6_b7_salt_cap",
   "stage": "itemized",
   "title": "The SALT cap and its phase-down",
   "summary": "Schedule A line 5e: line 5d up to the cap of §164(b)(6)-(7): $40,400 for 2026, reduced by 30% of MAGI over $505,000 but not below $10,000; a separate return gets half the threshold and half the amount. MAGI is AGI (the engine has no foreign or territory exclusions).",
   "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_164b6_b7_salt_cap",
   "lines": [
    "1040sa.5e"
   ],
   "sources": [
    {
     "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,
     "quotes": [
      "in the case of any taxable year beginning in calendar year 2025, $40,000",
      "in the case of any taxable year beginning in calendar year 2026, $40,400",
      "reduced by 30 percent of the excess (if any) of the taxpayer's modified adjusted gross income over the threshold amount",
      "in the case of any taxable year beginning in calendar year 2026, $505,000",
      "shall not result in the applicable limitation amount being less than $10,000"
     ],
     "checked": "2026-09-28"
    },
    {
     "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,
     "quotes": [
      "shall not exceed the applicable limitation amount (half the applicable limitation amount in the case of a married individual filing a separate return)",
      "101 percent of the dollar amount in effect under this subparagraph for taxable years beginning in the preceding calendar year",
      "(half the threshold amount in the case of a married individual filing a separate return)"
     ],
     "checked": "2026-09-28"
    },
    {
     "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,
     "quotes": [
      "Multiply line 6 by 30% (0.30)",
      "Enter the larger of the amount on line 8 or $10,000",
      "half the amount on line 9 if married filing separately",
      "If you elect to itemize for state tax or other purposes even though your itemized deductions are less than your standard deduction, check the box on line 18"
     ],
     "checked": "2026-09-28"
    },
    {
     "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,
     "quotes": [
      "Subtract line 3 from line 1. If line 3 is more than line 1, enter -0-",
      "Add lines 5a through 5c",
      "Enter the smaller of line 5d or $40,000 ($20,000 if married filing separately)",
      "Add lines 8e and 9",
      "Add lines 11 through 13",
      "Add the amounts in the far right column for lines 4 through 16"
     ],
     "checked": "2026-09-28"
    },
    {
     "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,
     "quotes": [
      "This is the nontaxable portion of the amount you converted to Roth IRAs",
      "Add lines 11 and 12. This is the nontaxable portion of all your distributions",
      "c Taxable amount. Subtract line 25b from line 25a",
      "Subtract line 13 from line 3. This is your total basis in traditional IRAs for 2025 and earlier years"
     ],
     "checked": "2026-09-28"
    },
    {
     "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,
     "quotes": [
      "Early distributions included on line 1 that are not subject to the additional tax",
      "55 Add lines 54a and 54b. Include the total on Schedule 2 (Form 1040), line 8"
     ],
     "checked": "2026-09-28"
    },
    {
     "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,
     "quotes": [
      "Required annual payment. Enter the smaller of line 5 or line 8",
      "19 Penalty. Enter the total penalty from line 14 of the Worksheet for Form 2210, Part III, Section B-Figure the Penalty",
      "Required installments. If box C in Part II applies"
     ],
     "checked": "2026-09-28"
    }
   ]
  },
  {
   "id": "irc_163h_interest",
   "stage": "itemized",
   "title": "Interest you paid",
   "summary": "Schedule A line 10: home mortgage interest and points and Form 4952 investment interest, as deductible amounts the caller supplies (the §163(h)(3) debt limit is applied by the caller).",
   "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_163h_interest",
   "lines": [
    "1040sa.10"
   ],
   "sources": [
    {
     "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,
     "quotes": [
      "Unless an individual makes an election under this subsection for the taxable year, no itemized deduction shall be allowed for the taxable year",
      "a married individual filing a separate return where either spouse itemizes deductions"
     ],
     "checked": "2026-09-28"
    },
    {
     "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,
     "quotes": [
      "Subtract line 3 from line 1. If line 3 is more than line 1, enter -0-",
      "Add lines 5a through 5c",
      "Enter the smaller of line 5d or $40,000 ($20,000 if married filing separately)",
      "Add lines 8e and 9",
      "Add lines 11 through 13",
      "Add the amounts in the far right column for lines 4 through 16"
     ],
     "checked": "2026-09-28"
    },
    {
     "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,
     "quotes": [
      "This is the nontaxable portion of the amount you converted to Roth IRAs",
      "Add lines 11 and 12. This is the nontaxable portion of all your distributions",
      "c Taxable amount. Subtract line 25b from line 25a",
      "Subtract line 13 from line 3. This is your total basis in traditional IRAs for 2025 and earlier years"
     ],
     "checked": "2026-09-28"
    },
    {
     "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,
     "quotes": [
      "Early distributions included on line 1 that are not subject to the additional tax",
      "55 Add lines 54a and 54b. Include the total on Schedule 2 (Form 1040), line 8"
     ],
     "checked": "2026-09-28"
    },
    {
     "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,
     "quotes": [
      "Required annual payment. Enter the smaller of line 5 or line 8",
      "19 Penalty. Enter the total penalty from line 14 of the Worksheet for Form 2210, Part III, Section B-Figure the Penalty",
      "Required installments. If box C in Part II applies"
     ],
     "checked": "2026-09-28"
    }
   ]
  },
  {
   "id": "irc_170b_charity_limits_floor",
   "stage": "itemized",
   "title": "Gifts to charity: the percentage limits and the 0.5% floor",
   "summary": "Schedule A line 14: capital-gain property to public charities up to 30% of AGI, cash up to 60% of AGI less that property; from 2026 only the amount above 0.5% of AGI is deductible, taken first from the property and last from the cash (§170(b)(1)(C), (G), (I)). Carryovers of amounts over the limits are not modelled.",
   "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_170b_charity_limits_floor",
   "lines": [
    "1040sa.14"
   ],
   "sources": [
    {
     "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,
     "quotes": [
      "shall not exceed 30 percent of the taxpayer's contribution base for such year",
      "60 percent of the taxpayer's contribution base for the taxable year, over (II) the aggregate amount of contributions taken into account under subparagraph (A) for such taxable year",
      "the term \"contribution base\" means adjusted gross income (computed without regard to any net operating loss carryback to the taxable year under section 172)",
      "shall be allowed only to the extent that the aggregate of such contributions exceeds 0.5 percent of the taxpayer's contribution base for the taxable year",
      "(ii) second, by taking into account charitable contributions to which subparagraph (C) applies to the extent thereof",
      "(vi) sixth, by taking into account charitable contributions to which subparagraph (G) applies to the extent thereof"
     ],
     "checked": "2026-09-28"
    },
    {
     "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,
     "quotes": [
      "SEC. 70425. 0.5 PERCENT FLOOR ON DEDUCTION OF CONTRIBUTIONS MADE BY INDIVIDUALS"
     ],
     "checked": "2026-09-28"
    },
    {
     "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,
     "quotes": [
      "Subtract line 3 from line 1. If line 3 is more than line 1, enter -0-",
      "Add lines 5a through 5c",
      "Enter the smaller of line 5d or $40,000 ($20,000 if married filing separately)",
      "Add lines 8e and 9",
      "Add lines 11 through 13",
      "Add the amounts in the far right column for lines 4 through 16"
     ],
     "checked": "2026-09-28"
    },
    {
     "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,
     "quotes": [
      "This is the nontaxable portion of the amount you converted to Roth IRAs",
      "Add lines 11 and 12. This is the nontaxable portion of all your distributions",
      "c Taxable amount. Subtract line 25b from line 25a",
      "Subtract line 13 from line 3. This is your total basis in traditional IRAs for 2025 and earlier years"
     ],
     "checked": "2026-09-28"
    },
    {
     "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,
     "quotes": [
      "Early distributions included on line 1 that are not subject to the additional tax",
      "55 Add lines 54a and 54b. Include the total on Schedule 2 (Form 1040), line 8"
     ],
     "checked": "2026-09-28"
    },
    {
     "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,
     "quotes": [
      "Required annual payment. Enter the smaller of line 5 or line 8",
      "19 Penalty. Enter the total penalty from line 14 of the Worksheet for Form 2210, Part III, Section B-Figure the Penalty",
      "Required installments. If box C in Part II applies"
     ],
     "checked": "2026-09-28"
    }
   ]
  },
  {
   "id": "irc_68_2_37_limitation",
   "stage": "itemized",
   "title": "The §68 limitation on itemized deductions",
   "summary": "From 2026 (OBBBA §70111) itemized deductions are reduced by 2/37 of the smaller of the itemized total and the taxable income (before §68, plus the itemized total) above the start of the 37% bracket: in that bracket each itemized dollar saves 35 cents. It applies to all itemized deductions, after every other limit.",
   "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_68_2_37_limitation",
   "lines": [
    "1040sa.68"
   ],
   "sources": [
    {
     "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,
     "quotes": [
      "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",
      "This section shall be applied after the application of any other limitation on the allowance of any itemized deduction"
     ],
     "checked": "2026-09-28"
    },
    {
     "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,
     "quotes": [
      "(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": "2026-09-28"
    }
   ]
  },
  {
   "id": "irc_63d_itemized_total",
   "stage": "itemized",
   "title": "Total itemized deductions",
   "summary": "Schedule A line 17: lines 4 through 16 after §68. This is the figure the state engine's itemized-conformity states read.",
   "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_63d_itemized_total",
   "lines": [
    "1040sa.17"
   ],
   "sources": [
    {
     "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,
     "quotes": [
      "Unless an individual makes an election under this subsection for the taxable year, no itemized deduction shall be allowed for the taxable year",
      "a married individual filing a separate return where either spouse itemizes deductions"
     ],
     "checked": "2026-09-28"
    },
    {
     "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,
     "quotes": [
      "Subtract line 3 from line 1. If line 3 is more than line 1, enter -0-",
      "Add lines 5a through 5c",
      "Enter the smaller of line 5d or $40,000 ($20,000 if married filing separately)",
      "Add lines 8e and 9",
      "Add lines 11 through 13",
      "Add the amounts in the far right column for lines 4 through 16"
     ],
     "checked": "2026-09-28"
    },
    {
     "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,
     "quotes": [
      "This is the nontaxable portion of the amount you converted to Roth IRAs",
      "Add lines 11 and 12. This is the nontaxable portion of all your distributions",
      "c Taxable amount. Subtract line 25b from line 25a",
      "Subtract line 13 from line 3. This is your total basis in traditional IRAs for 2025 and earlier years"
     ],
     "checked": "2026-09-28"
    },
    {
     "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,
     "quotes": [
      "Early distributions included on line 1 that are not subject to the additional tax",
      "55 Add lines 54a and 54b. Include the total on Schedule 2 (Form 1040), line 8"
     ],
     "checked": "2026-09-28"
    },
    {
     "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,
     "quotes": [
      "Required annual payment. Enter the smaller of line 5 or line 8",
      "19 Penalty. Enter the total penalty from line 14 of the Worksheet for Form 2210, Part III, Section B-Figure the Penalty",
      "Required installments. If box C in Part II applies"
     ],
     "checked": "2026-09-28"
    }
   ]
  },
  {
   "id": "irc_63e_itemize_election",
   "stage": "itemized",
   "title": "Itemize or take the standard deduction",
   "summary": "§63(e): itemizing is an election. itemizeMode auto takes the larger of Schedule A (after §68) and the standard deduction plus the non-itemizer charitable deduction (a larger deduction never raises the tax); itemize elects it anyway (Schedule A line 18); standard never itemizes. A separate filer whose spouse itemizes has a standard deduction of zero (§63(c)(6)(A)).",
   "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_63e_itemize_election",
   "lines": [
    "1040.12e.itemized"
   ],
   "sources": [
    {
     "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,
     "quotes": [
      "Unless an individual makes an election under this subsection for the taxable year, no itemized deduction shall be allowed for the taxable year",
      "a married individual filing a separate return where either spouse itemizes deductions"
     ],
     "checked": "2026-09-28"
    },
    {
     "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,
     "quotes": [
      "in the case of any taxable year beginning in calendar year 2025, $40,000",
      "in the case of any taxable year beginning in calendar year 2026, $40,400",
      "reduced by 30 percent of the excess (if any) of the taxpayer's modified adjusted gross income over the threshold amount",
      "in the case of any taxable year beginning in calendar year 2026, $505,000",
      "shall not result in the applicable limitation amount being less than $10,000"
     ],
     "checked": "2026-09-28"
    }
   ]
  },
  {
   "id": "irc_170p_nonitemizer_charity",
   "stage": "itemized",
   "title": "Charitable deduction for non-itemizers",
   "summary": "From 2026 a filer who does not itemize deducts cash gifts to public charities (not donor-advised funds or supporting organizations) up to $2,000 on a joint return, less otherwise; no 0.5% floor (§170(p), §63(b)(4)).",
   "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_170p_nonitemizer_charity",
   "lines": [
    "1040.170p"
   ],
   "sources": [
    {
     "rule": "charity_170p",
     "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,
     "quotes": [
      "if the individual does not elect to itemize deductions for such taxable year, the deduction under this section shall be equal to the deduction, not in excess of 1,000 ($2,000 in the case of a joint return)",
      "determined without regard to subsections (b)(1)(G)(ii), (b)(1)(I), and (d)(1)",
      "for the establishment of a new, or maintenance of an existing, donor advised fund"
     ],
     "checked": "2026-09-28"
    },
    {
     "rule": "charity_170p",
     "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,
     "quotes": [
      "(4) the deduction provided in section 170(p)"
     ],
     "checked": "2026-09-28"
    },
    {
     "rule": "charity_170p",
     "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,
     "quotes": [
      "SEC. 70424. PERMANENT AND EXPANDED REINSTATEMENT OF PARTIAL DEDUCTION FOR CHARITABLE CONTRIBUTIONS OF INDIVIDUALS WHO DO NOT ELECT TO ITEMIZE"
     ],
     "checked": "2026-09-28"
    }
   ]
  },
  {
   "id": "irc_408d2_conversion_nontaxable",
   "stage": "retirement",
   "title": "Form 8606: the nontaxable part of a conversion",
   "summary": "Form 8606 line 11: all traditional IRAs are one contract and the year's distributions one distribution (§408(d)(2)), so basis is recovered pro rata: line 10 = basis / (December 31 value + distributions + conversions), at most 1; line 11 = the conversion times line 10.",
   "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_408d2_conversion_nontaxable",
   "lines": [
    "8606.11"
   ],
   "sources": [
    {
     "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,
     "quotes": [
      "all individual retirement plans shall be treated as 1 contract, (B) all distributions during any taxable year shall be treated as 1 distribution"
     ],
     "checked": "2026-09-28"
    },
    {
     "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,
     "quotes": [
      "Subtract line 3 from line 1. If line 3 is more than line 1, enter -0-",
      "Add lines 5a through 5c",
      "Enter the smaller of line 5d or $40,000 ($20,000 if married filing separately)",
      "Add lines 8e and 9",
      "Add lines 11 through 13",
      "Add the amounts in the far right column for lines 4 through 16"
     ],
     "checked": "2026-09-28"
    },
    {
     "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,
     "quotes": [
      "This is the nontaxable portion of the amount you converted to Roth IRAs",
      "Add lines 11 and 12. This is the nontaxable portion of all your distributions",
      "c Taxable amount. Subtract line 25b from line 25a",
      "Subtract line 13 from line 3. This is your total basis in traditional IRAs for 2025 and earlier years"
     ],
     "checked": "2026-09-28"
    },
    {
     "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,
     "quotes": [
      "Early distributions included on line 1 that are not subject to the additional tax",
      "55 Add lines 54a and 54b. Include the total on Schedule 2 (Form 1040), line 8"
     ],
     "checked": "2026-09-28"
    },
    {
     "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,
     "quotes": [
      "Required annual payment. Enter the smaller of line 5 or line 8",
      "19 Penalty. Enter the total penalty from line 14 of the Worksheet for Form 2210, Part III, Section B-Figure the Penalty",
      "Required installments. If box C in Part II applies"
     ],
     "checked": "2026-09-28"
    }
   ]
  },
  {
   "id": "irc_408d2_nontaxable_total",
   "stage": "retirement",
   "title": "Form 8606: the nontaxable part of all distributions",
   "summary": "Form 8606 line 13: line 11 plus the IRA distributions times line 10. Employer-plan dollars carry no basis here.",
   "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_408d2_nontaxable_total",
   "lines": [
    "8606.13"
   ],
   "sources": [
    {
     "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,
     "quotes": [
      "all individual retirement plans shall be treated as 1 contract, (B) all distributions during any taxable year shall be treated as 1 distribution"
     ],
     "checked": "2026-09-28"
    },
    {
     "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,
     "quotes": [
      "Subtract line 3 from line 1. If line 3 is more than line 1, enter -0-",
      "Add lines 5a through 5c",
      "Enter the smaller of line 5d or $40,000 ($20,000 if married filing separately)",
      "Add lines 8e and 9",
      "Add lines 11 through 13",
      "Add the amounts in the far right column for lines 4 through 16"
     ],
     "checked": "2026-09-28"
    },
    {
     "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,
     "quotes": [
      "This is the nontaxable portion of the amount you converted to Roth IRAs",
      "Add lines 11 and 12. This is the nontaxable portion of all your distributions",
      "c Taxable amount. Subtract line 25b from line 25a",
      "Subtract line 13 from line 3. This is your total basis in traditional IRAs for 2025 and earlier years"
     ],
     "checked": "2026-09-28"
    },
    {
     "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,
     "quotes": [
      "Early distributions included on line 1 that are not subject to the additional tax",
      "55 Add lines 54a and 54b. Include the total on Schedule 2 (Form 1040), line 8"
     ],
     "checked": "2026-09-28"
    },
    {
     "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,
     "quotes": [
      "Required annual payment. Enter the smaller of line 5 or line 8",
      "19 Penalty. Enter the total penalty from line 14 of the Worksheet for Form 2210, Part III, Section B-Figure the Penalty",
      "Required installments. If box C in Part II applies"
     ],
     "checked": "2026-09-28"
    }
   ]
  },
  {
   "id": "irc_408d2_basis_remaining",
   "stage": "retirement",
   "title": "Form 8606: basis carried forward",
   "summary": "Form 8606 line 14: the basis left for later years.",
   "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_408d2_basis_remaining",
   "lines": [
    "8606.14"
   ],
   "sources": [
    {
     "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,
     "quotes": [
      "all individual retirement plans shall be treated as 1 contract, (B) all distributions during any taxable year shall be treated as 1 distribution"
     ],
     "checked": "2026-09-28"
    },
    {
     "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,
     "quotes": [
      "Subtract line 3 from line 1. If line 3 is more than line 1, enter -0-",
      "Add lines 5a through 5c",
      "Enter the smaller of line 5d or $40,000 ($20,000 if married filing separately)",
      "Add lines 8e and 9",
      "Add lines 11 through 13",
      "Add the amounts in the far right column for lines 4 through 16"
     ],
     "checked": "2026-09-28"
    },
    {
     "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,
     "quotes": [
      "This is the nontaxable portion of the amount you converted to Roth IRAs",
      "Add lines 11 and 12. This is the nontaxable portion of all your distributions",
      "c Taxable amount. Subtract line 25b from line 25a",
      "Subtract line 13 from line 3. This is your total basis in traditional IRAs for 2025 and earlier years"
     ],
     "checked": "2026-09-28"
    },
    {
     "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,
     "quotes": [
      "Early distributions included on line 1 that are not subject to the additional tax",
      "55 Add lines 54a and 54b. Include the total on Schedule 2 (Form 1040), line 8"
     ],
     "checked": "2026-09-28"
    },
    {
     "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,
     "quotes": [
      "Required annual payment. Enter the smaller of line 5 or line 8",
      "19 Penalty. Enter the total penalty from line 14 of the Worksheet for Form 2210, Part III, Section B-Figure the Penalty",
      "Required installments. If box C in Part II applies"
     ],
     "checked": "2026-09-28"
    }
   ]
  },
  {
   "id": "irc_408a_d4_roth_taxable",
   "stage": "retirement",
   "title": "Roth IRA distributions: ordering and the 5-year rules",
   "summary": "A Roth distribution comes first from contributions, then from conversions oldest first (each conversion's taxable part first), then from earnings (§408A(d)(4)(B)). A qualified distribution (59½ or disabled, and 5 taxable years since the first Roth contribution) is tax-free. Otherwise the earnings are taxable (Form 8606 line 25c), and a conversion's taxable part taken within 5 years of that conversion is subject to the §72(t) additional tax (§408A(d)(3)(F)). On the age clock, with the 5-year clock met, only the share of the year before 59½ is nonqualified.",
   "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_408a_d4_roth_taxable",
   "lines": [
    "8606.25c"
   ],
   "sources": [
    {
     "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,
     "quotes": [
      "made on or after the date on which the individual attains age 59½",
      "within the 5-taxable year period beginning with the first taxable year for which the individual made a contribution to a Roth IRA",
      "such distribution is made within the 5-taxable year period beginning with the taxable year in which such contribution was made, then section 72(t) shall be applied as if such portion were includible in gross income",
      "Qualified rollover contributions to which paragraph (3) applies on a first-in, first-out basis",
      "shall be allocated first to the portion of such contribution required to be included in gross income"
     ],
     "checked": "2026-09-28"
    },
    {
     "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,
     "quotes": [
      "Subtract line 3 from line 1. If line 3 is more than line 1, enter -0-",
      "Add lines 5a through 5c",
      "Enter the smaller of line 5d or $40,000 ($20,000 if married filing separately)",
      "Add lines 8e and 9",
      "Add lines 11 through 13",
      "Add the amounts in the far right column for lines 4 through 16"
     ],
     "checked": "2026-09-28"
    },
    {
     "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,
     "quotes": [
      "This is the nontaxable portion of the amount you converted to Roth IRAs",
      "Add lines 11 and 12. This is the nontaxable portion of all your distributions",
      "c Taxable amount. Subtract line 25b from line 25a",
      "Subtract line 13 from line 3. This is your total basis in traditional IRAs for 2025 and earlier years"
     ],
     "checked": "2026-09-28"
    },
    {
     "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,
     "quotes": [
      "Early distributions included on line 1 that are not subject to the additional tax",
      "55 Add lines 54a and 54b. Include the total on Schedule 2 (Form 1040), line 8"
     ],
     "checked": "2026-09-28"
    },
    {
     "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,
     "quotes": [
      "Required annual payment. Enter the smaller of line 5 or line 8",
      "19 Penalty. Enter the total penalty from line 14 of the Worksheet for Form 2210, Part III, Section B-Figure the Penalty",
      "Required installments. If box C in Part II applies"
     ],
     "checked": "2026-09-28"
    }
   ]
  },
  {
   "id": "irc_72t_early_distributions",
   "stage": "retirement",
   "title": "Form 5329: early distributions",
   "summary": "Form 5329 line 1: the taxable traditional-account withdrawal before 59½ plus nonqualified Roth earnings and recaptured conversions.",
   "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_72t_early_distributions",
   "lines": [
    "5329.1"
   ],
   "sources": [
    {
     "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,
     "quotes": [
      "shall be increased by an amount equal to 10 percent of the portion of such amount which is includible in gross income",
      "made on or after the date on which the employee attains age 59½"
     ],
     "checked": "2026-09-28"
    },
    {
     "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,
     "quotes": [
      "attributable to the employee's being disabled within the meaning of subsection (m)(7)",
      "part of a series of substantially equal periodic payments (not less frequently than annually)",
      "made to an employee after separation from service after attainment of age 55",
      "Subparagraphs (A)(v) and (C) of paragraph (2) shall not apply to distributions from an individual retirement plan"
     ],
     "checked": "2026-09-28"
    },
    {
     "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,
     "quotes": [
      "the employee separates from service during or after the year the employee reaches age 55 (age 50 for public safety employees"
     ],
     "checked": "2026-09-28"
    },
    {
     "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,
     "quotes": [
      "Subtract line 3 from line 1. If line 3 is more than line 1, enter -0-",
      "Add lines 5a through 5c",
      "Enter the smaller of line 5d or $40,000 ($20,000 if married filing separately)",
      "Add lines 8e and 9",
      "Add lines 11 through 13",
      "Add the amounts in the far right column for lines 4 through 16"
     ],
     "checked": "2026-09-28"
    },
    {
     "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,
     "quotes": [
      "This is the nontaxable portion of the amount you converted to Roth IRAs",
      "Add lines 11 and 12. This is the nontaxable portion of all your distributions",
      "c Taxable amount. Subtract line 25b from line 25a",
      "Subtract line 13 from line 3. This is your total basis in traditional IRAs for 2025 and earlier years"
     ],
     "checked": "2026-09-28"
    },
    {
     "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,
     "quotes": [
      "Early distributions included on line 1 that are not subject to the additional tax",
      "55 Add lines 54a and 54b. Include the total on Schedule 2 (Form 1040), line 8"
     ],
     "checked": "2026-09-28"
    },
    {
     "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,
     "quotes": [
      "Required annual payment. Enter the smaller of line 5 or line 8",
      "19 Penalty. Enter the total penalty from line 14 of the Worksheet for Form 2210, Part III, Section B-Figure the Penalty",
      "Required installments. If box C in Part II applies"
     ],
     "checked": "2026-09-28"
    }
   ]
  },
  {
   "id": "irc_72t2_exceptions",
   "stage": "retirement",
   "title": "Form 5329: the exceptions to the additional tax",
   "summary": "Form 5329 line 2: disability (§72(t)(2)(A)(iii)); substantially equal periodic payments (iv), their taxable part; and employer-plan distributions after separation from service in or after the year the filer reaches 55, or 50 for a qualified public safety employee ((v), §72(t)(10)); never for an IRA (§72(t)(3)(A)). The 10% applies to the rest at the age clock's rate.",
   "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_72t2_exceptions",
   "lines": [
    "5329.2"
   ],
   "sources": [
    {
     "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,
     "quotes": [
      "attributable to the employee's being disabled within the meaning of subsection (m)(7)",
      "part of a series of substantially equal periodic payments (not less frequently than annually)",
      "made to an employee after separation from service after attainment of age 55",
      "Subparagraphs (A)(v) and (C) of paragraph (2) shall not apply to distributions from an individual retirement plan"
     ],
     "checked": "2026-09-28"
    },
    {
     "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,
     "quotes": [
      "the employee separates from service during or after the year the employee reaches age 55 (age 50 for public safety employees"
     ],
     "checked": "2026-09-28"
    },
    {
     "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,
     "quotes": [
      "Subtract line 3 from line 1. If line 3 is more than line 1, enter -0-",
      "Add lines 5a through 5c",
      "Enter the smaller of line 5d or $40,000 ($20,000 if married filing separately)",
      "Add lines 8e and 9",
      "Add lines 11 through 13",
      "Add the amounts in the far right column for lines 4 through 16"
     ],
     "checked": "2026-09-28"
    },
    {
     "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,
     "quotes": [
      "This is the nontaxable portion of the amount you converted to Roth IRAs",
      "Add lines 11 and 12. This is the nontaxable portion of all your distributions",
      "c Taxable amount. Subtract line 25b from line 25a",
      "Subtract line 13 from line 3. This is your total basis in traditional IRAs for 2025 and earlier years"
     ],
     "checked": "2026-09-28"
    },
    {
     "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,
     "quotes": [
      "Early distributions included on line 1 that are not subject to the additional tax",
      "55 Add lines 54a and 54b. Include the total on Schedule 2 (Form 1040), line 8"
     ],
     "checked": "2026-09-28"
    },
    {
     "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,
     "quotes": [
      "Required annual payment. Enter the smaller of line 5 or line 8",
      "19 Penalty. Enter the total penalty from line 14 of the Worksheet for Form 2210, Part III, Section B-Figure the Penalty",
      "Required installments. If box C in Part II applies"
     ],
     "checked": "2026-09-28"
    }
   ]
  },
  {
   "id": "irc_4974_missed_rmd_excise",
   "stage": "retirement",
   "title": "Form 5329: the missed-RMD excise tax",
   "summary": "Form 5329 line 55: 25% of a required minimum distribution not taken, or 10% when it is corrected within the correction window (§4974(a), (e)). It is part of Schedule 2 line 8 and of the total tax, but not of the tax Form 2210 uses.",
   "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_4974_missed_rmd_excise",
   "lines": [
    "5329.55"
   ],
   "sources": [
    {
     "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,
     "quotes": [
      "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",
      "the first sentence of subsection (a) shall be applied by substituting \"10 percent\" for \"25 percent\""
     ],
     "checked": "2026-09-28"
    },
    {
     "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,
     "quotes": [
      "Subtract line 3 from line 1. If line 3 is more than line 1, enter -0-",
      "Add lines 5a through 5c",
      "Enter the smaller of line 5d or $40,000 ($20,000 if married filing separately)",
      "Add lines 8e and 9",
      "Add lines 11 through 13",
      "Add the amounts in the far right column for lines 4 through 16"
     ],
     "checked": "2026-09-28"
    },
    {
     "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,
     "quotes": [
      "This is the nontaxable portion of the amount you converted to Roth IRAs",
      "Add lines 11 and 12. This is the nontaxable portion of all your distributions",
      "c Taxable amount. Subtract line 25b from line 25a",
      "Subtract line 13 from line 3. This is your total basis in traditional IRAs for 2025 and earlier years"
     ],
     "checked": "2026-09-28"
    },
    {
     "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,
     "quotes": [
      "Early distributions included on line 1 that are not subject to the additional tax",
      "55 Add lines 54a and 54b. Include the total on Schedule 2 (Form 1040), line 8"
     ],
     "checked": "2026-09-28"
    },
    {
     "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,
     "quotes": [
      "Required annual payment. Enter the smaller of line 5 or line 8",
      "19 Penalty. Enter the total penalty from line 14 of the Worksheet for Form 2210, Part III, Section B-Figure the Penalty",
      "Required installments. If box C in Part II applies"
     ],
     "checked": "2026-09-28"
    }
   ]
  },
  {
   "id": "reg_401a9_rmd_divisor",
   "stage": "retirement",
   "title": "The RMD divisor: Uniform Lifetime or Joint and Last Survivor",
   "summary": "From the SECURE 2.0 applicable age for the birth year (the tax year minus the age reached), the divisor is the Uniform Lifetime Table's, or the Joint and Last Survivor Table's when the spouse is the sole beneficiary all year and more than 10 years younger (26 CFR 1.401(a)(9)-5(c)(2), -9(d)); ages are those reached in the year.",
   "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#reg_401a9_rmd_divisor",
   "lines": [
    "rmd.divisor"
   ],
   "sources": [
    {
     "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,
     "quotes": [
      "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": "2026-09-28"
    },
    {
     "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,
     "quotes": [
      "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",
      "75 33.2 32.4 31.5 30.7 29.9 29.1 28.3 27.5 26.8 76",
      "73 33.4 32.6 31.7 30.9 30.1 29.4 28.6 27.9 27.2 74",
      "80 25.3 24.6 23.8 23.1 22.3 21.6 20.9 20.2 19.6 81"
     ],
     "checked": "2026-09-28"
    },
    {
     "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,
     "quotes": [
      "Age of employee Applicable denominator 72 27.4 73 26.5 74 25.5 75 24.6 76 23.7",
      "117 2.7 118 2.5 119 2.3 120+ 2.0"
     ],
     "checked": "2026-09-28"
    },
    {
     "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,
     "quotes": [
      "born on or after January 1, 1951, but before January 1, 1959, the applicable age is age 73; (v) [Reserved]",
      "born on or after January 1, 1960, the applicable age is"
     ],
     "checked": "2026-09-28"
    }
   ]
  },
  {
   "id": "reg_401a9_rmd_required",
   "stage": "retirement",
   "title": "The required minimum distribution",
   "summary": "The December 31 balance of the prior year divided by the divisor.",
   "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#reg_401a9_rmd_required",
   "lines": [
    "rmd.required"
   ],
   "sources": [
    {
     "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,
     "quotes": [
      "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": "2026-09-28"
    },
    {
     "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,
     "quotes": [
      "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",
      "75 33.2 32.4 31.5 30.7 29.9 29.1 28.3 27.5 26.8 76",
      "73 33.4 32.6 31.7 30.9 30.1 29.4 28.6 27.9 27.2 74",
      "80 25.3 24.6 23.8 23.1 22.3 21.6 20.9 20.2 19.6 81"
     ],
     "checked": "2026-09-28"
    },
    {
     "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,
     "quotes": [
      "Age of employee Applicable denominator 72 27.4 73 26.5 74 25.5 75 24.6 76 23.7",
      "117 2.7 118 2.5 119 2.3 120+ 2.0"
     ],
     "checked": "2026-09-28"
    }
   ]
  },
  {
   "id": "irc_6654d_required_annual_payment",
   "stage": "payments",
   "title": "Form 2210: the required annual payment",
   "summary": "Form 2210 line 9: the smaller of 90% of this year's tax (income tax plus the additional tax on distributions) and 100% of last year's tax, 110% when last year's AGI exceeded $150,000 ($75,000 on a separate return); the prior-year harbor only when last year was a full 12-month year with a return (§6654(d)). No penalty when the tax less withholding is under $1,000 (§6654(e)(1)) or last year's 12-month return showed no tax (§6654(e)(2)).",
   "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_6654d_required_annual_payment",
   "lines": [
    "2210.9"
   ],
   "sources": [
    {
     "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,
     "quotes": [
      "exceeds $150,000, clause (ii) of subparagraph (B) shall be applied by substituting \"110 percent\" for \"100 percent\"",
      "shall be applied by substituting \"$75,000\" for \"$150,000\"",
      "reduced by the credit allowable under section 31, is less than $1,000"
     ],
     "checked": "2026-09-28"
    },
    {
     "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,
     "quotes": [
      "an equal part of such amount shall be deemed paid on each due date",
      "the 15th day of the 4th month following the close of the taxable year"
     ],
     "checked": "2026-09-28"
    },
    {
     "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,
     "quotes": [
      "The penalty is figured separately for each installment due date",
      "substitute 110% for 100% in (2) above",
      "Line 8 (additional tax on distributions only)"
     ],
     "checked": "2026-09-28"
    },
    {
     "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,
     "quotes": [
      "Subtract line 3 from line 1. If line 3 is more than line 1, enter -0-",
      "Add lines 5a through 5c",
      "Enter the smaller of line 5d or $40,000 ($20,000 if married filing separately)",
      "Add lines 8e and 9",
      "Add lines 11 through 13",
      "Add the amounts in the far right column for lines 4 through 16"
     ],
     "checked": "2026-09-28"
    },
    {
     "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,
     "quotes": [
      "This is the nontaxable portion of the amount you converted to Roth IRAs",
      "Add lines 11 and 12. This is the nontaxable portion of all your distributions",
      "c Taxable amount. Subtract line 25b from line 25a",
      "Subtract line 13 from line 3. This is your total basis in traditional IRAs for 2025 and earlier years"
     ],
     "checked": "2026-09-28"
    },
    {
     "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,
     "quotes": [
      "Early distributions included on line 1 that are not subject to the additional tax",
      "55 Add lines 54a and 54b. Include the total on Schedule 2 (Form 1040), line 8"
     ],
     "checked": "2026-09-28"
    },
    {
     "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,
     "quotes": [
      "Required annual payment. Enter the smaller of line 5 or line 8",
      "19 Penalty. Enter the total penalty from line 14 of the Worksheet for Form 2210, Part III, Section B-Figure the Penalty",
      "Required installments. If box C in Part II applies"
     ],
     "checked": "2026-09-28"
    }
   ]
  },
  {
   "id": "irc_6654_underpayment",
   "stage": "payments",
   "title": "Form 2210: the underpayment by installment",
   "summary": "Form 2210 line 17: a quarter of the required annual payment is due on each of April 15, June 15 and September 15, 2026 and January 15, 2027; withholding counts as paid in four equal parts on those dates (§6654(g)(1)); payments go to the oldest unpaid installment and an overpayment carries forward.",
   "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_6654_underpayment",
   "lines": [
    "2210.17"
   ],
   "sources": [
    {
     "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,
     "quotes": [
      "an equal part of such amount shall be deemed paid on each due date",
      "the 15th day of the 4th month following the close of the taxable year"
     ],
     "checked": "2026-09-28"
    },
    {
     "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,
     "quotes": [
      "The penalty is figured separately for each installment due date",
      "substitute 110% for 100% in (2) above",
      "Line 8 (additional tax on distributions only)"
     ],
     "checked": "2026-09-28"
    },
    {
     "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,
     "quotes": [
      "Subtract line 3 from line 1. If line 3 is more than line 1, enter -0-",
      "Add lines 5a through 5c",
      "Enter the smaller of line 5d or $40,000 ($20,000 if married filing separately)",
      "Add lines 8e and 9",
      "Add lines 11 through 13",
      "Add the amounts in the far right column for lines 4 through 16"
     ],
     "checked": "2026-09-28"
    },
    {
     "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,
     "quotes": [
      "This is the nontaxable portion of the amount you converted to Roth IRAs",
      "Add lines 11 and 12. This is the nontaxable portion of all your distributions",
      "c Taxable amount. Subtract line 25b from line 25a",
      "Subtract line 13 from line 3. This is your total basis in traditional IRAs for 2025 and earlier years"
     ],
     "checked": "2026-09-28"
    },
    {
     "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,
     "quotes": [
      "Early distributions included on line 1 that are not subject to the additional tax",
      "55 Add lines 54a and 54b. Include the total on Schedule 2 (Form 1040), line 8"
     ],
     "checked": "2026-09-28"
    },
    {
     "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,
     "quotes": [
      "Required annual payment. Enter the smaller of line 5 or line 8",
      "19 Penalty. Enter the total penalty from line 14 of the Worksheet for Form 2210, Part III, Section B-Figure the Penalty",
      "Required installments. If box C in Part II applies"
     ],
     "checked": "2026-09-28"
    }
   ]
  },
  {
   "id": "irc_6654_penalty",
   "stage": "payments",
   "title": "Form 2210: the penalty",
   "summary": "Form 2210 line 19: simple interest on each installment's underpayment at the §6621 rate of each quarter, days x rate / 365, from the due date to the earlier of the payment date and April 15, 2027 (the regular method; the annualized income method is not modelled). The first quarter of 2027 carries the last announced rate forward and the response flags it.",
   "docs": "https://quantcalc.app/docs/federal-tax/calculation-order/#irc_6654_penalty",
   "lines": [
    "2210.19"
   ],
   "sources": [
    {
     "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,
     "quotes": [
      "an equal part of such amount shall be deemed paid on each due date",
      "the 15th day of the 4th month following the close of the taxable year"
     ],
     "checked": "2026-09-28"
    },
    {
     "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,
     "quotes": [
      "The penalty is figured separately for each installment due date",
      "substitute 110% for 100% in (2) above",
      "Line 8 (additional tax on distributions only)"
     ],
     "checked": "2026-09-28"
    },
    {
     "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,
     "quotes": [
      "Underpayment (corporate and non-corporate) 7% 7% 6% 7%",
      "4th quarter rates - Internal Revenue Bulletin: 2026-36"
     ],
     "checked": "2026-09-28"
    },
    {
     "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,
     "quotes": [
      "Subtract line 3 from line 1. If line 3 is more than line 1, enter -0-",
      "Add lines 5a through 5c",
      "Enter the smaller of line 5d or $40,000 ($20,000 if married filing separately)",
      "Add lines 8e and 9",
      "Add lines 11 through 13",
      "Add the amounts in the far right column for lines 4 through 16"
     ],
     "checked": "2026-09-28"
    },
    {
     "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,
     "quotes": [
      "This is the nontaxable portion of the amount you converted to Roth IRAs",
      "Add lines 11 and 12. This is the nontaxable portion of all your distributions",
      "c Taxable amount. Subtract line 25b from line 25a",
      "Subtract line 13 from line 3. This is your total basis in traditional IRAs for 2025 and earlier years"
     ],
     "checked": "2026-09-28"
    },
    {
     "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,
     "quotes": [
      "Early distributions included on line 1 that are not subject to the additional tax",
      "55 Add lines 54a and 54b. Include the total on Schedule 2 (Form 1040), line 8"
     ],
     "checked": "2026-09-28"
    },
    {
     "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,
     "quotes": [
      "Required annual payment. Enter the smaller of line 5 or line 8",
      "19 Penalty. Enter the total penalty from line 14 of the Worksheet for Form 2210, Part III, Section B-Figure the Penalty",
      "Required installments. If box C in Part II applies"
     ],
     "checked": "2026-09-28"
    }
   ]
  }
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     {
      "from": 66200,
      "to": 579600,
      "rate": 0.15
     },
     {
      "from": 579600,
      "to": null,
      "rate": 0.2
     }
    ],
    "standardDeduction": 24150,
    "additionalAgedDeduction": 2050,
    "niitThreshold": 200000,
    "niitRate": 0.038
   }
  },
  "seniorDeduction": {
   "amountPerQualifyingIndividual": 6000,
   "minimumAge": 65,
   "phaseOutRate": 0.06,
   "phaseOutThresholdJoint": 150000,
   "phaseOutThresholdOther": 75000,
   "firstYear": 2025,
   "lastYear": 2028,
   "separateReturnsQualify": false
  },
  "earlyWithdrawalTax": {
   "rate": 0.1,
   "firstPenaltyFreeYearEndAge": 60
  },
  "itemizedDeductions": {
   "saltCap2025": 40000,
   "saltCap": 40400,
   "saltPhaseDownThreshold2025": 500000,
   "saltPhaseDownThreshold": 505000,
   "saltPhaseDownRate": 0.3,
   "saltFloor": 10000,
   "saltSeparateReturnShare": 0.5,
   "medicalFloorRate": 0.075,
   "charityFloorRate": 0.005,
   "charityCashLimitRate": 0.6,
   "charityCapitalGainPropertyLimitRate": 0.3,
   "section68Fraction": 0.05405405405405406,
   "nonitemizerCharityCap": 1000,
   "nonitemizerCharityCapJoint": 2000
  },
  "blindness": {
   "additionalBlindDeductionMarried": 1650,
   "additionalBlindDeductionUnmarried": 2050
  },
  "retirementAccounts": {
   "separationFromServiceAge": 55,
   "separationFromServiceAgePublicSafety": 50,
   "missedRmdExciseRate": 0.25,
   "missedRmdExciseRateCorrected": 0.1,
   "rothFiveYearPeriod": 5,
   "splitInterestQcdLimit": 55000
  },
  "estimatedTax": {
   "currentYearShare": 0.9,
   "priorYearShare": 1,
   "priorYearShareHighAgi": 1.1,
   "highAgiThreshold": 150000,
   "highAgiThresholdSeparate": 75000,
   "noPenaltyBelow": 1000,
   "underpaymentRates": [
    {
     "from": "2025-04-01",
     "rate": 0.07,
     "announced": true
    },
    {
     "from": "2025-07-01",
     "rate": 0.07,
     "announced": true
    },
    {
     "from": "2025-10-01",
     "rate": 0.07,
     "announced": true
    },
    {
     "from": "2026-01-01",
     "rate": 0.07,
     "announced": true
    },
    {
     "from": "2026-04-01",
     "rate": 0.06,
     "announced": true
    },
    {
     "from": "2026-07-01",
     "rate": 0.07,
     "announced": true
    },
    {
     "from": "2026-10-01",
     "rate": 0.07,
     "announced": true
    },
    {
     "from": "2027-01-01",
     "rate": 0.07,
     "announced": false
    }
   ],
   "dueDates": [
    "2026-04-15",
    "2026-06-15",
    "2026-09-15",
    "2027-01-15"
   ]
  }
 },
 "notModeled": [
  "Wages, self-employment income, FICA and the Additional Medicare Tax (planned: R4)",
  "Taxable interest, ordinary and qualified dividends (and so their share of the NIIT and the capital-gains worksheet) (planned: R1)",
  "The $3,000 capital-loss deduction and loss carryovers (a net loss enters as zero) (planned: R2)",
  "Credits (child and other dependent credits, the credit for the elderly, the saver's credit, the premium tax credit reconciliation) and the alternative minimum tax (planned: R7)",
  "Adjustments to income (Schedule 1 Part II), the qualified business income deduction and the Schedule 1-A tips, overtime and car-loan interest deductions",
  "Charitable contribution carryovers, private-foundation gift limits, and the §163(h)(3) mortgage-debt limit (mortgage interest is taken as a deductible amount)",
  "The calculation of substantially equal periodic payments (the installment is an input), the other §72(t)(2) exceptions (death, first home, medical, birth or adoption, emergency, domestic abuse, terminal illness) and first-home or death Roth distributions",
  "The §4974(d) reasonable-cause waiver of the missed-RMD excise and inherited-account RMDs",
  "Form 2210's annualized income method (Schedule AI), penalty waivers and the farmer and fisherman rules",
  "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"
 ]
}