Previous value: -"Business property 1 (when businessProperties ≥ 1): section1245 = depreciable personal property (machinery, equipment, vehicles, furniture, amortized intangibles, and real property such as qualified improvement property expensed under § 179); section1250 = depreciable real property (buildings and their structural components); other = business property that was never depreciated (land, or § 1231 property such as timber or livestock entered without depreciation). Land and a building sold together are two properties, with the price and basis split by fair market value (Form 4797 instructions). § 1252, § 1254 and § 1255 property, casualties and thefts (Form 4684) and installment sales (Form 6252) are not modeled."New value: +"Business property 1 (when businessProperties ≥ 1): section1245 = depreciable personal property (machinery, equipment, vehicles, furniture, amortized intangibles, and real property such as qualified improvement property expensed under § 179); section1250 = depreciable real property (buildings and their structural components); other = business property that was never depreciated (land, or § 1231 property such as timber or livestock entered without depreciation). Land and a building sold together are two properties, with the price and basis split by fair market value (Form 4797 instructions). An installment sale goes in the installmentSale facts (Form 6252) and a like-kind exchange in the likeKindExchange facts (Form 8824), not here. § 1252, § 1254 and § 1255 property and casualties and thefts (Form 4684) are not modeled."

Added value: +{
+  "description": "Business property 1 was sold to a § 1239 related person — a corporation or partnership you own more than 50% of (directly or indirectly), or a trust of which you or your spouse is a beneficiary — and is depreciable in the buyer's hands. The whole gain is then ordinary income (§ 1239(a)), which is refused.",
+  "type": "boolean"
+}

Added value: +{
+  "description": "Business property 2 was sold to a § 1239 related person (an entity you control, or a trust you benefit from) and is depreciable in the buyer's hands.",
+  "type": "boolean"
+}

Added value: +{
+  "description": "Business property 3 was sold to a § 1239 related person (an entity you control, or a trust you benefit from) and is depreciable in the buyer's hands.",
+  "type": "boolean"
+}

Added value: +{
+  "description": "Business property 4 was sold to a § 1239 related person (an entity you control, or a trust you benefit from) and is depreciable in the buyer's hands.",
+  "type": "boolean"
+}

Added value: +{
+  "description": "Business property 5 was sold to a § 1239 related person (an entity you control, or a trust you benefit from) and is depreciable in the buyer's hands.",
+  "type": "boolean"
+}

Added value: +{
+  "description": "Business property 6 was sold to a § 1239 related person (an entity you control, or a trust you benefit from) and is depreciable in the buyer's hands.",
+  "type": "boolean"
+}

Added value: +{
+  "description": "Business property 7 was sold to a § 1239 related person (an entity you control, or a trust you benefit from) and is depreciable in the buyer's hands.",
+  "type": "boolean"
+}

Added value: +{
+  "description": "Business property 8 was sold to a § 1239 related person (an entity you control, or a trust you benefit from) and is depreciable in the buyer's hands.",
+  "type": "boolean"
+}

Added value: +{
+  "additionalProperties": false,
+  "description": "Form 6252 installment sales: up to four sales (capital asset, § 1245, § 1250 or other business property; held over a year or not; year of sale or a later year; Part I amounts, this year's and earlier years' payments, related party and second disposition) — gross profit percentage, installment income, the year-of-sale recapture and the unrecaptured § 1250 gain, into Schedule D or Form 4797",
+  "properties": {
+    "installmentSale1AdditionalDepreciation": {
+      "description": "Installment sale 1 (section1250 held more than 1 year only): additional depreciation after 1975 — depreciation in excess of straight line (Form 4797 line 26a). Zero for MACRS buildings depreciated straight line. Held 1 year or less, all of a § 1250 property's depreciation is recaptured (§ 1250(b)(1)). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "installmentSale1CostBasis": {
+      "description": "Installment sale 1: cost or other basis of the property, plus improvements (Form 6252 line 8), before depreciation. In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "installmentSale1DepreciableToControlledBuyer": {
+      "description": "Installment sale 1 (related party only): the property is depreciable in the buyer's hands AND the buyer is a § 453(g)(3) related person — a corporation or partnership you own more than 50% of (directly or indirectly), a trust of which you or your spouse is a beneficiary, or an estate of which you are executor or beneficiary. Family members are not § 453(g) related persons. Such a sale can't use the installment method (all payments are treated as received in the year of sale) unless the IRS agrees tax avoidance wasn't a principal purpose — refused; report it as a sale.",
+      "type": "boolean"
+    },
+    "installmentSale1Depreciation": {
+      "description": "Installment sale 1 (section1245 or section1250 only): depreciation and amortization allowed or allowable, including § 179 and any special allowance (Form 6252 line 9 / Form 4797 Part III). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "installmentSale1ExcludedGain": {
+      "description": "Installment sale 1 (capital only): gain excluded under § 121 because the property was your main home (Form 6252 line 15; Pub. 523). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "installmentSale1GrossProfitPercentageBps": {
+      "anyOf": [
+        {
+          "type": "integer"
+        },
+        {
+          "type": "string"
+        }
+      ],
+      "description": "Installment sale 1: the gross profit percentage you used on line 19 in the year of sale, in hundredths of a percent (0.2500 = 2500; 100% = 10000), when you rounded it (\"rounded to at least 4 digits\") or figured it on a combined contract price for several assets sold together (Pub. 537 Sale of a Business — then also enter the whole installment payment). 0 = figure line 19 exactly as line 16 ÷ line 18."
+    },
+    "installmentSale1HeldOverOneYear": {
+      "description": "Installment sale 1: the property was held more than 1 year when it was sold. A capital asset's gain is then long-term (Schedule D line 11; short-term on line 4 otherwise); business property's gain is § 1231 gain (Form 4797 line 4; ordinary on line 10 otherwise).",
+      "type": "boolean"
+    },
+    "installmentSale1Kind": {
+      "description": "Installment sale 1 (when installmentSales ≥ 1): capital = a capital asset never depreciated (land or a home held for investment or personal use, C corporation stock that isn't publicly traded). Not modeled, so don't enter them here: an interest in a partnership or S corporation (§§ 751, 453(i)(2), 1411(c)(4)), collectibles and § 1202 stock (28% rate gain); section1245 = depreciable personal property used in a trade or business (machinery, equipment, vehicles, amortized intangibles, real property expensed under § 179); section1250 = a depreciated building used in a trade or business or as a rental; other = never-depreciated business property such as land used in the business. Sales of publicly traded stock or securities, sales by a dealer, sales at a loss and contingent payment sales (Form 6252 line 4 \"No\") can't use the installment method — enter those as ordinary sales.",
+      "enum": [
+        "capital",
+        "section1245",
+        "section1250",
+        "other"
+      ],
+      "type": "string"
+    },
+    "installmentSale1MortgagesAssumed": {
+      "description": "Installment sale 1: mortgages, debts and other liabilities the buyer assumed or took the property subject to (Form 6252 line 6) — not a new mortgage the buyer got from a bank or from you. In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "installmentSale1NetInvestmentIncome": {
+      "description": "Installment sale 1's gain is net investment income (§ 1411(c)(1)(A)(iii)): true for property held for investment, in a passive activity or in a rental that isn't a § 162 trade or business; false for property used in a trade or business in which you materially participate (Form 8960 line 5b takes it out). Asked for business property when the net investment income tax can apply; a capital asset's gain is always included.",
+      "type": "boolean"
+    },
+    "installmentSale1PaymentsPriorYears": {
+      "description": "Installment sale 1 (years after the year of sale): payments received before this tax year (Form 6252 line 23), including the year of sale's line 20 (mortgage over basis) and any deemed payments (a related party's second disposition, the pledge rule). Zero in the year of sale. In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "installmentSale1PaymentsThisYear": {
+      "description": "Installment sale 1: principal payments received this tax year (Form 6252 line 21) — money and the FMV of property received, including amounts withheld to pay off your debts or selling expenses, a note payable on demand or readily tradable, and the net proceeds of a debt secured by the installment obligation (the § 453A(d) pledge rule). Not interest, and not the buyer's own note. A payment already taxed as a deemed payment in an earlier year (a related party's second disposition or a pledge) goes in installmentSale1PaymentsPriorYears instead. In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "installmentSale1Qbi": {
+      "description": "Installment sale 1's property was used in a qualified trade or business for § 199A: its ordinary results (recapture, a sale of property held 1 year or less, or § 1231 gain when § 1231 nets to a loss) are QBI. Asked when the sale has an ordinary result.",
+      "type": "boolean"
+    },
+    "installmentSale1RelatedParty": {
+      "description": "Installment sale 1 was to a related party (Form 6252 line 3; § 453(f)(1)): your spouse, child, grandchild, parent or sibling, or a related corporation, S corporation, partnership, estate or trust.",
+      "type": "boolean"
+    },
+    "installmentSale1RelatedPartyAmountRealized": {
+      "description": "Installment sale 1 (second disposition only): the amount the related party realized on the resale — cumulative if part was resold earlier — or the FMV if the property wasn't sold or exchanged (Form 6252 line 30). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "installmentSale1SecondDisposition": {
+      "description": "Installment sale 1 (related party only): the related party resold or disposed of the property this tax year (Form 6252 line 28), within 2 years of your sale (line 29a), and none of the exceptions on lines 29b–29e applies. Then Part III treats what they realized as a payment to you.",
+      "type": "boolean"
+    },
+    "installmentSale1SellingExpenses": {
+      "description": "Installment sale 1: commissions and other expenses of sale (Form 6252 line 11). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "installmentSale1SellingPrice": {
+      "description": "Installment sale 1: selling price (Form 6252 line 5) — money, the face amount of the buyer's note, the FMV of other property, and any mortgage or debt the buyer assumed or took the property subject to. Don't include stated or unstated interest or original issue discount. In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "installmentSale1YearOfSale": {
+      "description": "Installment sale 1: this tax year is the year of the sale. In the year of sale the § 1245 and § 1250 recapture is taxed in full (§ 453(i)) and the mortgage in excess of basis is a payment (line 20); in later years only the payments are taxed. Every year, enter the sale's Part I amounts as they were in the year of sale.",
+      "type": "boolean"
+    },
+    "installmentSale2AdditionalDepreciation": {
+      "description": "Installment sale 2 (section1250 only): additional depreciation after 1975 (Form 4797 line 26a). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "installmentSale2CostBasis": {
+      "description": "Installment sale 2: cost or other basis (Form 6252 line 8). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "installmentSale2DepreciableToControlledBuyer": {
+      "description": "Installment sale 2 (related party only): property depreciable in the buyer's hands sold to a § 453(g)(3) related person (an entity you control, or a trust of which you or your spouse is a beneficiary).",
+      "type": "boolean"
+    },
+    "installmentSale2Depreciation": {
+      "description": "Installment sale 2 (section1245 or section1250 only): depreciation allowed or allowable (Form 6252 line 9). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "installmentSale2ExcludedGain": {
+      "description": "Installment sale 2 (capital only): § 121 main-home exclusion (Form 6252 line 15). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "installmentSale2GrossProfitPercentageBps": {
+      "anyOf": [
+        {
+          "type": "integer"
+        },
+        {
+          "type": "string"
+        }
+      ],
+      "description": "Installment sale 2: the line 19 gross profit percentage you used, in hundredths of a percent; 0 = figure it exactly."
+    },
+    "installmentSale2HeldOverOneYear": {
+      "description": "Installment sale 2: the property was held more than 1 year when it was sold.",
+      "type": "boolean"
+    },
+    "installmentSale2Kind": {
+      "description": "Installment sale 2 (when installmentSales ≥ 2): capital, section1245, section1250 or other — as for installmentSale1Kind.",
+      "enum": [
+        "capital",
+        "section1245",
+        "section1250",
+        "other"
+      ],
+      "type": "string"
+    },
+    "installmentSale2MortgagesAssumed": {
+      "description": "Installment sale 2: mortgages and debts the buyer assumed or took the property subject to (Form 6252 line 6). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "installmentSale2NetInvestmentIncome": {
+      "description": "Installment sale 2's gain is net investment income (Form 8960 lines 5a/5b). Asked for business property when the NIIT can apply.",
+      "type": "boolean"
+    },
+    "installmentSale2PaymentsPriorYears": {
+      "description": "Installment sale 2: payments received in prior years, including deemed payments (Form 6252 line 23). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "installmentSale2PaymentsThisYear": {
+      "description": "Installment sale 2: principal payments received this tax year, without interest (Form 6252 line 21). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "installmentSale2Qbi": {
+      "description": "Installment sale 2's property was used in a qualified trade or business for § 199A. Asked when it has an ordinary result.",
+      "type": "boolean"
+    },
+    "installmentSale2RelatedParty": {
+      "description": "Installment sale 2 was to a related party (Form 6252 line 3).",
+      "type": "boolean"
+    },
+    "installmentSale2RelatedPartyAmountRealized": {
+      "description": "Installment sale 2 (second disposition only): amount realized by the related party (Form 6252 line 30). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "installmentSale2SecondDisposition": {
+      "description": "Installment sale 2 (related party only): the related party made a second disposition this year with no line 29 exception (Form 6252 lines 28–29).",
+      "type": "boolean"
+    },
+    "installmentSale2SellingExpenses": {
+      "description": "Installment sale 2: commissions and other expenses of sale (Form 6252 line 11). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "installmentSale2SellingPrice": {
+      "description": "Installment sale 2: selling price including mortgages assumed, without interest (Form 6252 line 5). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "installmentSale2YearOfSale": {
+      "description": "Installment sale 2: this tax year is the year of the sale.",
+      "type": "boolean"
+    },
+    "installmentSale3AdditionalDepreciation": {
+      "description": "Installment sale 3 (section1250 only): additional depreciation after 1975 (Form 4797 line 26a). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "installmentSale3CostBasis": {
+      "description": "Installment sale 3: cost or other basis (Form 6252 line 8). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "installmentSale3DepreciableToControlledBuyer": {
+      "description": "Installment sale 3 (related party only): property depreciable in the buyer's hands sold to a § 453(g)(3) related person (an entity you control, or a trust of which you or your spouse is a beneficiary).",
+      "type": "boolean"
+    },
+    "installmentSale3Depreciation": {
+      "description": "Installment sale 3 (section1245 or section1250 only): depreciation allowed or allowable (Form 6252 line 9). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "installmentSale3ExcludedGain": {
+      "description": "Installment sale 3 (capital only): § 121 main-home exclusion (Form 6252 line 15). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "installmentSale3GrossProfitPercentageBps": {
+      "anyOf": [
+        {
+          "type": "integer"
+        },
+        {
+          "type": "string"
+        }
+      ],
+      "description": "Installment sale 3: the line 19 gross profit percentage you used, in hundredths of a percent; 0 = figure it exactly."
+    },
+    "installmentSale3HeldOverOneYear": {
+      "description": "Installment sale 3: the property was held more than 1 year when it was sold.",
+      "type": "boolean"
+    },
+    "installmentSale3Kind": {
+      "description": "Installment sale 3 (when installmentSales ≥ 3): capital, section1245, section1250 or other — as for installmentSale1Kind.",
+      "enum": [
+        "capital",
+        "section1245",
+        "section1250",
+        "other"
+      ],
+      "type": "string"
+    },
+    "installmentSale3MortgagesAssumed": {
+      "description": "Installment sale 3: mortgages and debts the buyer assumed or took the property subject to (Form 6252 line 6). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "installmentSale3NetInvestmentIncome": {
+      "description": "Installment sale 3's gain is net investment income (Form 8960 lines 5a/5b). Asked for business property when the NIIT can apply.",
+      "type": "boolean"
+    },
+    "installmentSale3PaymentsPriorYears": {
+      "description": "Installment sale 3: payments received in prior years, including deemed payments (Form 6252 line 23). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "installmentSale3PaymentsThisYear": {
+      "description": "Installment sale 3: principal payments received this tax year, without interest (Form 6252 line 21). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "installmentSale3Qbi": {
+      "description": "Installment sale 3's property was used in a qualified trade or business for § 199A. Asked when it has an ordinary result.",
+      "type": "boolean"
+    },
+    "installmentSale3RelatedParty": {
+      "description": "Installment sale 3 was to a related party (Form 6252 line 3).",
+      "type": "boolean"
+    },
+    "installmentSale3RelatedPartyAmountRealized": {
+      "description": "Installment sale 3 (second disposition only): amount realized by the related party (Form 6252 line 30). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "installmentSale3SecondDisposition": {
+      "description": "Installment sale 3 (related party only): the related party made a second disposition this year with no line 29 exception (Form 6252 lines 28–29).",
+      "type": "boolean"
+    },
+    "installmentSale3SellingExpenses": {
+      "description": "Installment sale 3: commissions and other expenses of sale (Form 6252 line 11). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "installmentSale3SellingPrice": {
+      "description": "Installment sale 3: selling price including mortgages assumed, without interest (Form 6252 line 5). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "installmentSale3YearOfSale": {
+      "description": "Installment sale 3: this tax year is the year of the sale.",
+      "type": "boolean"
+    },
+    "installmentSale4AdditionalDepreciation": {
+      "description": "Installment sale 4 (section1250 only): additional depreciation after 1975 (Form 4797 line 26a). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "installmentSale4CostBasis": {
+      "description": "Installment sale 4: cost or other basis (Form 6252 line 8). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "installmentSale4DepreciableToControlledBuyer": {
+      "description": "Installment sale 4 (related party only): property depreciable in the buyer's hands sold to a § 453(g)(3) related person (an entity you control, or a trust of which you or your spouse is a beneficiary).",
+      "type": "boolean"
+    },
+    "installmentSale4Depreciation": {
+      "description": "Installment sale 4 (section1245 or section1250 only): depreciation allowed or allowable (Form 6252 line 9). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "installmentSale4ExcludedGain": {
+      "description": "Installment sale 4 (capital only): § 121 main-home exclusion (Form 6252 line 15). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "installmentSale4GrossProfitPercentageBps": {
+      "anyOf": [
+        {
+          "type": "integer"
+        },
+        {
+          "type": "string"
+        }
+      ],
+      "description": "Installment sale 4: the line 19 gross profit percentage you used, in hundredths of a percent; 0 = figure it exactly."
+    },
+    "installmentSale4HeldOverOneYear": {
+      "description": "Installment sale 4: the property was held more than 1 year when it was sold.",
+      "type": "boolean"
+    },
+    "installmentSale4Kind": {
+      "description": "Installment sale 4 (when installmentSales ≥ 4): capital, section1245, section1250 or other — as for installmentSale1Kind.",
+      "enum": [
+        "capital",
+        "section1245",
+        "section1250",
+        "other"
+      ],
+      "type": "string"
+    },
+    "installmentSale4MortgagesAssumed": {
+      "description": "Installment sale 4: mortgages and debts the buyer assumed or took the property subject to (Form 6252 line 6). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "installmentSale4NetInvestmentIncome": {
+      "description": "Installment sale 4's gain is net investment income (Form 8960 lines 5a/5b). Asked for business property when the NIIT can apply.",
+      "type": "boolean"
+    },
+    "installmentSale4PaymentsPriorYears": {
+      "description": "Installment sale 4: payments received in prior years, including deemed payments (Form 6252 line 23). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "installmentSale4PaymentsThisYear": {
+      "description": "Installment sale 4: principal payments received this tax year, without interest (Form 6252 line 21). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "installmentSale4Qbi": {
+      "description": "Installment sale 4's property was used in a qualified trade or business for § 199A. Asked when it has an ordinary result.",
+      "type": "boolean"
+    },
+    "installmentSale4RelatedParty": {
+      "description": "Installment sale 4 was to a related party (Form 6252 line 3).",
+      "type": "boolean"
+    },
+    "installmentSale4RelatedPartyAmountRealized": {
+      "description": "Installment sale 4 (second disposition only): amount realized by the related party (Form 6252 line 30). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "installmentSale4SecondDisposition": {
+      "description": "Installment sale 4 (related party only): the related party made a second disposition this year with no line 29 exception (Form 6252 lines 28–29).",
+      "type": "boolean"
+    },
+    "installmentSale4SellingExpenses": {
+      "description": "Installment sale 4: commissions and other expenses of sale (Form 6252 line 11). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "installmentSale4SellingPrice": {
+      "description": "Installment sale 4: selling price including mortgages assumed, without interest (Form 6252 line 5). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "installmentSale4YearOfSale": {
+      "description": "Installment sale 4: this tax year is the year of the sale.",
+      "type": "boolean"
+    },
+    "installmentSaleSection453AInterest": {
+      "description": "Interest on deferred tax is owed under § 453A: an installment obligation from a sale over $150,000 is outstanding at the end of the year, and the face amount of all your nondealer installment obligations that arose in that sale's year and were outstanding at that year's end was over $5 million. (Not for personal-use property or farm property.) The interest isn't figured on Form 6252 (it is additional tax on Schedule 2) and is refused. Asked when a sale's selling price is over $150,000.",
+      "type": "boolean"
+    },
+    "installmentSales": {
+      "anyOf": [
+        {
+          "type": "integer"
+        },
+        {
+          "type": "string"
+        }
+      ],
+      "description": "How many installment sales you report this year (0–4) on Form 6252 — the year of the sale and every later year until the final payment — each in installmentSale1… through installmentSale4…. The engine figures the gross profit and contract price (Part I), the installment sale income (Part II), a related party's second disposition (Part III), the § 1245 and § 1250 recapture taxed in the year of sale, where the income goes (Schedule D lines 4 and 11, Form 4797 lines 4, 10 and 13) and the unrecaptured § 1250 gain in it. Don't also enter these sales in the capital gain or Form 4797 facts; report the interest you receive as interest income."
+    }
+  },
+  "type": "object"
+}

Added value: +{
+  "additionalProperties": false,
+  "description": "Form 8824 like-kind exchanges of real property: up to four exchanges (investment property, depreciated § 1250 property or other business real property; cash, other property and liabilities on each side; § 1250 and § 1245 components) — the recognized gain, its § 1245/§ 1250 recapture, the deferred gain and the basis of the property received",
+  "properties": {
+    "likeKindExchange1AdjustedBasisGivenUp": {
+      "description": "Like-kind exchange 1: adjusted basis of the like-kind real property given up (part of Form 8824 line 18), after depreciation. In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "likeKindExchange1CashPaid": {
+      "description": "Like-kind exchange 1: cash you paid the other party (Form 8824 lines 15 and 18 instructions). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "likeKindExchange1CashReceived": {
+      "description": "Like-kind exchange 1: cash the other party paid you (Form 8824 line 15), including cash you could get from a qualified intermediary. In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "likeKindExchange1DepreciableToControlledParty": {
+      "description": "Like-kind exchange 1 (related party only, asked when gain is recognized): the property you gave up is depreciable in the other party's hands AND the other party is a § 1239 related person — a corporation or partnership you own more than 50% of (directly or indirectly), or a trust of which you or your spouse is a beneficiary. Family members are not § 1239 related persons. The recognized gain is then ordinary income (§ 1239(a)) — refused.",
+      "type": "boolean"
+    },
+    "likeKindExchange1ExchangeExpenses": {
+      "description": "Like-kind exchange 1: exchange expenses (commissions, legal and qualified intermediary fees). They reduce line 15, and any not used there go on line 18. In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "likeKindExchange1HeldOverOneYear": {
+      "description": "Like-kind exchange 1: the property given up was held more than 1 year when you transferred it. Its recognized gain is then long-term (capital) or § 1231 gain (business); otherwise short-term or ordinary.",
+      "type": "boolean"
+    },
+    "likeKindExchange1Kind": {
+      "description": "Like-kind exchange 1 (when likeKindExchanges ≥ 1): the U.S. real property you gave up — capital = held for investment and never depreciated (investment land); section1250 = a depreciated building used in a trade or business or as a rental, with its land; other = business real property never depreciated (land used in the business). Since 2018 only real property qualifies (§ 1031(a)); real property held primarily for sale and property used as your home don't, and U.S. and foreign real property aren't like kind to each other (§ 1031(h); Form 8824 instructions).",
+      "enum": [
+        "capital",
+        "section1250",
+        "other"
+      ],
+      "type": "string"
+    },
+    "likeKindExchange1LiabilitiesAssumed": {
+      "description": "Like-kind exchange 1: liabilities you assumed or took the property received subject to (Form 8824 lines 15 and 18 instructions). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "likeKindExchange1LiabilitiesRelieved": {
+      "description": "Like-kind exchange 1: liabilities (including mortgages) the other party assumed or took your property subject to (Form 8824 line 15 instructions). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "likeKindExchange1LikeKindReceivedFmv": {
+      "description": "Like-kind exchange 1: FMV of the like-kind real property received (Form 8824 line 16). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "likeKindExchange1NetInvestmentIncome": {
+      "description": "Like-kind exchange 1's recognized gain is net investment income (§ 1411(c)(1)(A)(iii)): true for a rental that isn't a § 162 trade or business or a passive activity; false for property used in a trade or business in which you materially participate (Form 8960 line 5b). Asked for business property when the NIIT can apply; investment property's gain is always included.",
+      "type": "boolean"
+    },
+    "likeKindExchange1OtherPropertyGivenUpFmv": {
+      "description": "Like-kind exchange 1: FMV of other (not like-kind) property you gave up (Form 8824 line 12). It offsets the liabilities on lines 15 and 18; enter its own gain or loss (line 14) as a sale of that property in the Form 4797 or capital gain facts. In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "likeKindExchange1OtherPropertyReceivedFmv": {
+      "description": "Like-kind exchange 1: FMV of other (not like-kind) property received (Form 8824 line 15). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "likeKindExchange1Qbi": {
+      "description": "Like-kind exchange 1's property was used in a qualified trade or business for § 199A: its ordinary recognized gain (line 21, or a property held 1 year or less, or § 1231 gain when § 1231 nets to a loss) is QBI. Asked when it has an ordinary result.",
+      "type": "boolean"
+    },
+    "likeKindExchange1Received1245Fmv": {
+      "description": "Like-kind exchange 1: FMV of the like-kind § 1245 property received (part of line 16). It limits the § 1245 recapture (§ 1245(b)(4)) and sets line 25b. Asked when the property given up has § 1245 recapture. In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "likeKindExchange1Received1250Fmv": {
+      "description": "Like-kind exchange 1: FMV of the like-kind § 1250 property received (part of line 16, the buildings without land). It limits the § 1250 recapture (§ 1250(d)(4)) and sets line 25a. Asked when the property given up has additional depreciation. In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "likeKindExchange1RelatedParty": {
+      "description": "Like-kind exchange 1 was made with a related party, directly or through an intermediary (Form 8824 line 7; § 1031(f)).",
+      "type": "boolean"
+    },
+    "likeKindExchange1RelatedPartyDisposition": {
+      "description": "Like-kind exchange 1 (related party only): you or the related party disposed of property received in the exchange this tax year, within 2 years of the last transfer, and no exception on Form 8824 line 11 applies. The exchange is then taxed as a sale — refused here.",
+      "type": "boolean"
+    },
+    "likeKindExchange1Section1245AdjustedBasis": {
+      "description": "Like-kind exchange 1: adjusted basis of the § 1245 real property given up. Asked when it has depreciation. In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "likeKindExchange1Section1245Depreciation": {
+      "description": "Like-kind exchange 1 (section1250 only): depreciation allowed or allowable on § 1245 property that is part of the real property given up (for example components a cost segregation study placed in a shorter MACRS class; Form 8824 instructions, line 21). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "likeKindExchange1Section1245Fmv": {
+      "description": "Like-kind exchange 1: FMV of the § 1245 real property given up. Asked when it has depreciation. In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "likeKindExchange1Section1250AdditionalDepreciation": {
+      "description": "Like-kind exchange 1 (section1250 only): additional depreciation on the § 1250 property given up — the excess over straight line (Form 4797 line 26a). Zero for MACRS buildings depreciated straight line. Held 1 year or less, all of the depreciation is recaptured without this (§ 1250(b)(1)). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "likeKindExchange1Section1250AdjustedBasis": {
+      "description": "Like-kind exchange 1: adjusted basis of the § 1250 property given up (the building, without land). Asked with likeKindExchange1Section1250Fmv. In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "likeKindExchange1Section1250Depreciation": {
+      "description": "Like-kind exchange 1 (section1250 only): depreciation allowed or allowable on the § 1250 property given up (the building and its structural components, not land or a § 1245 component). It sets the unrecaptured § 1250 gain in the recognized gain. In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "likeKindExchange1Section1250Fmv": {
+      "description": "Like-kind exchange 1: FMV of the § 1250 property given up (the building, without land). With its adjusted basis it gives the gain you'd have had on Form 4797 line 24 had you sold it. Asked when it has depreciation and the exchange recognizes gain. In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "likeKindExchange2AdjustedBasisGivenUp": {
+      "description": "Like-kind exchange 2: adjusted basis of the like-kind property given up (Form 8824 line 18). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "likeKindExchange2CashPaid": {
+      "description": "Like-kind exchange 2: cash you paid (Form 8824 lines 15 and 18). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "likeKindExchange2CashReceived": {
+      "description": "Like-kind exchange 2: cash received (Form 8824 line 15). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "likeKindExchange2DepreciableToControlledParty": {
+      "description": "Like-kind exchange 2 (related party only): property depreciable in the other party's hands exchanged with a § 1239 related person (an entity you control, or a trust you benefit from).",
+      "type": "boolean"
+    },
+    "likeKindExchange2ExchangeExpenses": {
+      "description": "Like-kind exchange 2: exchange expenses (Form 8824 lines 15 and 18). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "likeKindExchange2HeldOverOneYear": {
+      "description": "Like-kind exchange 2: the property given up was held more than 1 year.",
+      "type": "boolean"
+    },
+    "likeKindExchange2Kind": {
+      "description": "Like-kind exchange 2 (when likeKindExchanges ≥ 2): capital, section1250 or other — as for likeKindExchange1Kind.",
+      "enum": [
+        "capital",
+        "section1250",
+        "other"
+      ],
+      "type": "string"
+    },
+    "likeKindExchange2LiabilitiesAssumed": {
+      "description": "Like-kind exchange 2: liabilities you assumed (Form 8824 lines 15 and 18). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "likeKindExchange2LiabilitiesRelieved": {
+      "description": "Like-kind exchange 2: liabilities the other party assumed (Form 8824 line 15). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "likeKindExchange2LikeKindReceivedFmv": {
+      "description": "Like-kind exchange 2: FMV of the like-kind property received (Form 8824 line 16). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "likeKindExchange2NetInvestmentIncome": {
+      "description": "Like-kind exchange 2's recognized gain is net investment income (Form 8960 lines 5a/5b). Asked for business property when the NIIT can apply.",
+      "type": "boolean"
+    },
+    "likeKindExchange2OtherPropertyGivenUpFmv": {
+      "description": "Like-kind exchange 2: FMV of other property given up (Form 8824 line 12); enter its gain or loss as its own sale. In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "likeKindExchange2OtherPropertyReceivedFmv": {
+      "description": "Like-kind exchange 2: FMV of other property received (Form 8824 line 15). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "likeKindExchange2Qbi": {
+      "description": "Like-kind exchange 2's property was used in a qualified trade or business for § 199A. Asked when it has an ordinary result.",
+      "type": "boolean"
+    },
+    "likeKindExchange2Received1245Fmv": {
+      "description": "Like-kind exchange 2: FMV of the like-kind § 1245 property received. In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "likeKindExchange2Received1250Fmv": {
+      "description": "Like-kind exchange 2: FMV of the like-kind § 1250 property received. In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "likeKindExchange2RelatedParty": {
+      "description": "Like-kind exchange 2 was made with a related party (Form 8824 line 7).",
+      "type": "boolean"
+    },
+    "likeKindExchange2RelatedPartyDisposition": {
+      "description": "Like-kind exchange 2 (related party only): a disposition within 2 years with no line 11 exception (Form 8824 lines 9–11).",
+      "type": "boolean"
+    },
+    "likeKindExchange2Section1245AdjustedBasis": {
+      "description": "Like-kind exchange 2: adjusted basis of the § 1245 real property given up. In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "likeKindExchange2Section1245Depreciation": {
+      "description": "Like-kind exchange 2 (section1250 only): depreciation on § 1245 real property given up. In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "likeKindExchange2Section1245Fmv": {
+      "description": "Like-kind exchange 2: FMV of the § 1245 real property given up. In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "likeKindExchange2Section1250AdditionalDepreciation": {
+      "description": "Like-kind exchange 2 (section1250 only): additional depreciation on the § 1250 property given up. In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "likeKindExchange2Section1250AdjustedBasis": {
+      "description": "Like-kind exchange 2: adjusted basis of the § 1250 property given up. In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "likeKindExchange2Section1250Depreciation": {
+      "description": "Like-kind exchange 2 (section1250 only): depreciation on the § 1250 property given up. In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "likeKindExchange2Section1250Fmv": {
+      "description": "Like-kind exchange 2: FMV of the § 1250 property given up. In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "likeKindExchange3AdjustedBasisGivenUp": {
+      "description": "Like-kind exchange 3: adjusted basis of the like-kind property given up (Form 8824 line 18). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "likeKindExchange3CashPaid": {
+      "description": "Like-kind exchange 3: cash you paid (Form 8824 lines 15 and 18). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "likeKindExchange3CashReceived": {
+      "description": "Like-kind exchange 3: cash received (Form 8824 line 15). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "likeKindExchange3DepreciableToControlledParty": {
+      "description": "Like-kind exchange 3 (related party only): property depreciable in the other party's hands exchanged with a § 1239 related person (an entity you control, or a trust you benefit from).",
+      "type": "boolean"
+    },
+    "likeKindExchange3ExchangeExpenses": {
+      "description": "Like-kind exchange 3: exchange expenses (Form 8824 lines 15 and 18). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "likeKindExchange3HeldOverOneYear": {
+      "description": "Like-kind exchange 3: the property given up was held more than 1 year.",
+      "type": "boolean"
+    },
+    "likeKindExchange3Kind": {
+      "description": "Like-kind exchange 3 (when likeKindExchanges ≥ 3): capital, section1250 or other — as for likeKindExchange1Kind.",
+      "enum": [
+        "capital",
+        "section1250",
+        "other"
+      ],
+      "type": "string"
+    },
+    "likeKindExchange3LiabilitiesAssumed": {
+      "description": "Like-kind exchange 3: liabilities you assumed (Form 8824 lines 15 and 18). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "likeKindExchange3LiabilitiesRelieved": {
+      "description": "Like-kind exchange 3: liabilities the other party assumed (Form 8824 line 15). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "likeKindExchange3LikeKindReceivedFmv": {
+      "description": "Like-kind exchange 3: FMV of the like-kind property received (Form 8824 line 16). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "likeKindExchange3NetInvestmentIncome": {
+      "description": "Like-kind exchange 3's recognized gain is net investment income (Form 8960 lines 5a/5b). Asked for business property when the NIIT can apply.",
+      "type": "boolean"
+    },
+    "likeKindExchange3OtherPropertyGivenUpFmv": {
+      "description": "Like-kind exchange 3: FMV of other property given up (Form 8824 line 12); enter its gain or loss as its own sale. In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "likeKindExchange3OtherPropertyReceivedFmv": {
+      "description": "Like-kind exchange 3: FMV of other property received (Form 8824 line 15). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "likeKindExchange3Qbi": {
+      "description": "Like-kind exchange 3's property was used in a qualified trade or business for § 199A. Asked when it has an ordinary result.",
+      "type": "boolean"
+    },
+    "likeKindExchange3Received1245Fmv": {
+      "description": "Like-kind exchange 3: FMV of the like-kind § 1245 property received. In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "likeKindExchange3Received1250Fmv": {
+      "description": "Like-kind exchange 3: FMV of the like-kind § 1250 property received. In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "likeKindExchange3RelatedParty": {
+      "description": "Like-kind exchange 3 was made with a related party (Form 8824 line 7).",
+      "type": "boolean"
+    },
+    "likeKindExchange3RelatedPartyDisposition": {
+      "description": "Like-kind exchange 3 (related party only): a disposition within 2 years with no line 11 exception (Form 8824 lines 9–11).",
+      "type": "boolean"
+    },
+    "likeKindExchange3Section1245AdjustedBasis": {
+      "description": "Like-kind exchange 3: adjusted basis of the § 1245 real property given up. In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "likeKindExchange3Section1245Depreciation": {
+      "description": "Like-kind exchange 3 (section1250 only): depreciation on § 1245 real property given up. In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "likeKindExchange3Section1245Fmv": {
+      "description": "Like-kind exchange 3: FMV of the § 1245 real property given up. In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "likeKindExchange3Section1250AdditionalDepreciation": {
+      "description": "Like-kind exchange 3 (section1250 only): additional depreciation on the § 1250 property given up. In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "likeKindExchange3Section1250AdjustedBasis": {
+      "description": "Like-kind exchange 3: adjusted basis of the § 1250 property given up. In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "likeKindExchange3Section1250Depreciation": {
+      "description": "Like-kind exchange 3 (section1250 only): depreciation on the § 1250 property given up. In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "likeKindExchange3Section1250Fmv": {
+      "description": "Like-kind exchange 3: FMV of the § 1250 property given up. In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "likeKindExchange4AdjustedBasisGivenUp": {
+      "description": "Like-kind exchange 4: adjusted basis of the like-kind property given up (Form 8824 line 18). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "likeKindExchange4CashPaid": {
+      "description": "Like-kind exchange 4: cash you paid (Form 8824 lines 15 and 18). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "likeKindExchange4CashReceived": {
+      "description": "Like-kind exchange 4: cash received (Form 8824 line 15). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "likeKindExchange4DepreciableToControlledParty": {
+      "description": "Like-kind exchange 4 (related party only): property depreciable in the other party's hands exchanged with a § 1239 related person (an entity you control, or a trust you benefit from).",
+      "type": "boolean"
+    },
+    "likeKindExchange4ExchangeExpenses": {
+      "description": "Like-kind exchange 4: exchange expenses (Form 8824 lines 15 and 18). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "likeKindExchange4HeldOverOneYear": {
+      "description": "Like-kind exchange 4: the property given up was held more than 1 year.",
+      "type": "boolean"
+    },
+    "likeKindExchange4Kind": {
+      "description": "Like-kind exchange 4 (when likeKindExchanges ≥ 4): capital, section1250 or other — as for likeKindExchange1Kind.",
+      "enum": [
+        "capital",
+        "section1250",
+        "other"
+      ],
+      "type": "string"
+    },
+    "likeKindExchange4LiabilitiesAssumed": {
+      "description": "Like-kind exchange 4: liabilities you assumed (Form 8824 lines 15 and 18). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "likeKindExchange4LiabilitiesRelieved": {
+      "description": "Like-kind exchange 4: liabilities the other party assumed (Form 8824 line 15). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "likeKindExchange4LikeKindReceivedFmv": {
+      "description": "Like-kind exchange 4: FMV of the like-kind property received (Form 8824 line 16). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "likeKindExchange4NetInvestmentIncome": {
+      "description": "Like-kind exchange 4's recognized gain is net investment income (Form 8960 lines 5a/5b). Asked for business property when the NIIT can apply.",
+      "type": "boolean"
+    },
+    "likeKindExchange4OtherPropertyGivenUpFmv": {
+      "description": "Like-kind exchange 4: FMV of other property given up (Form 8824 line 12); enter its gain or loss as its own sale. In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "likeKindExchange4OtherPropertyReceivedFmv": {
+      "description": "Like-kind exchange 4: FMV of other property received (Form 8824 line 15). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "likeKindExchange4Qbi": {
+      "description": "Like-kind exchange 4's property was used in a qualified trade or business for § 199A. Asked when it has an ordinary result.",
+      "type": "boolean"
+    },
+    "likeKindExchange4Received1245Fmv": {
+      "description": "Like-kind exchange 4: FMV of the like-kind § 1245 property received. In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "likeKindExchange4Received1250Fmv": {
+      "description": "Like-kind exchange 4: FMV of the like-kind § 1250 property received. In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "likeKindExchange4RelatedParty": {
+      "description": "Like-kind exchange 4 was made with a related party (Form 8824 line 7).",
+      "type": "boolean"
+    },
+    "likeKindExchange4RelatedPartyDisposition": {
+      "description": "Like-kind exchange 4 (related party only): a disposition within 2 years with no line 11 exception (Form 8824 lines 9–11).",
+      "type": "boolean"
+    },
+    "likeKindExchange4Section1245AdjustedBasis": {
+      "description": "Like-kind exchange 4: adjusted basis of the § 1245 real property given up. In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "likeKindExchange4Section1245Depreciation": {
+      "description": "Like-kind exchange 4 (section1250 only): depreciation on § 1245 real property given up. In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "likeKindExchange4Section1245Fmv": {
+      "description": "Like-kind exchange 4: FMV of the § 1245 real property given up. In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "likeKindExchange4Section1250AdditionalDepreciation": {
+      "description": "Like-kind exchange 4 (section1250 only): additional depreciation on the § 1250 property given up. In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "likeKindExchange4Section1250AdjustedBasis": {
+      "description": "Like-kind exchange 4: adjusted basis of the § 1250 property given up. In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "likeKindExchange4Section1250Depreciation": {
+      "description": "Like-kind exchange 4 (section1250 only): depreciation on the § 1250 property given up. In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "likeKindExchange4Section1250Fmv": {
+      "description": "Like-kind exchange 4: FMV of the § 1250 property given up. In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "likeKindExchanges": {
+      "anyOf": [
+        {
+          "type": "integer"
+        },
+        {
+          "type": "string"
+        }
+      ],
+      "description": "How many like-kind exchanges of real property you made this year (0–4) on Form 8824, each in likeKindExchange1… through likeKindExchange4…. The engine figures the realized gain, the gain recognized to the extent of cash and other property received (lines 15–23), the § 1245 and § 1250 recapture in it (line 21), the deferred gain (line 24), the basis of the property received (line 25, with 25a and 25b), where the gain goes (Schedule D lines 4 and 11, Form 4797 lines 5 and 16) and its unrecaptured § 1250 gain. Don't also enter these exchanges in the capital gain or Form 4797 facts."
+    }
+  },
+  "type": "object"
+}

Added value: +{
+  "additionalProperties": false,
+  "description": "Form 4797 sales of business property: up to eight properties (§ 1245, § 1250 or other § 1231 property; held over a year or not; price, basis, depreciation, additional depreciation), K-1 § 1231 amounts and the 5-year lookback — recapture, § 1231 netting, the ordinary amount for Schedule 1 line 4 and unrecaptured § 1250 gain taxed at up to 25%",
+  "properties": {
+    "businessProperties": {
+      "anyOf": [
+        {
+          "type": "integer"
+        },
+        {
+          "type": "string"
+        }
+      ],
+      "description": "How many business properties were sold or exchanged this year (0–8), each in businessProperty1… through businessProperty8… (Form 4797). The engine figures each gain or loss, the § 1245 and § 1250 recapture (Part III), the § 1231 netting with the five-year lookback (Part I), the ordinary total for Schedule 1 line 4 (Part II) and the unrecaptured § 1250 gain taxed at up to 25% (Schedule D line 19). Don't also enter these sales in the capital gain facts."
+    },
+    "businessProperty1AdditionalDepreciation": {
+      "description": "Business property 1 (section1250 only): additional depreciation after 1975 — depreciation (including any special allowance) in excess of straight line (Form 4797 line 26a). Zero for 27.5-year residential and 39-year nonresidential MACRS property depreciated straight line. In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "businessProperty1CostBasis": {
+      "description": "Business property 1: cost or other basis plus improvements and the expense of sale, before depreciation (Form 4797 line 21 / column (f)). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "businessProperty1Depreciation": {
+      "description": "Business property 1: depreciation and amortization allowed or allowable since acquisition, including the § 179 deduction and any special depreciation allowance, and the year of sale (Form 4797 line 22 / column (e)). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "businessProperty1HeldOverOneYear": {
+      "description": "Business property 1 was held more than 1 year (count from the day after acquisition through the day of sale). Held 1 year or less, its gain or loss is ordinary (Form 4797 Part II line 10); held longer, Parts I and III apply.",
+      "type": "boolean"
+    },
+    "businessProperty1Kind": {
+      "description": "Business property 1 (when businessProperties ≥ 1): section1245 = depreciable personal property (machinery, equipment, vehicles, furniture, amortized intangibles, and real property such as qualified improvement property expensed under § 179); section1250 = depreciable real property (buildings and their structural components); other = business property that was never depreciated (land, or § 1231 property such as timber or livestock entered without depreciation). Land and a building sold together are two properties, with the price and basis split by fair market value (Form 4797 instructions). § 1252, § 1254 and § 1255 property, casualties and thefts (Form 4684) and installment sales (Form 6252) are not modeled.",
+      "enum": [
+        "section1245",
+        "section1250",
+        "other"
+      ],
+      "type": "string"
+    },
+    "businessProperty1NetInvestmentIncome": {
+      "description": "Business property 1's gain or loss is net investment income (§ 1411(c)(1)(A)(iii)): true for property held in a passive activity or a rental that isn't a § 162 trade or business; false for property used in a trade or business in which you materially participate (Form 8960 line 5b takes it out). Asked when the net investment income tax can apply.",
+      "type": "boolean"
+    },
+    "businessProperty1Qbi": {
+      "description": "Business property 1 was used in a qualified trade or business for § 199A: its ordinary gain or loss (recapture, a sale within a year, or a § 1231 loss when § 1231 nets to a loss) is QBI (Reg. § 1.199A-3(b)(2)(ii)(A) excludes only capital gain and loss). Asked when the property has an ordinary result.",
+      "type": "boolean"
+    },
+    "businessProperty1SalesPrice": {
+      "description": "Business property 1: gross sales price — money, the fair market value of other property received, and any debt the buyer assumed or took the property subject to (Form 4797 line 20 / line 2 column (d)). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "businessProperty2AdditionalDepreciation": {
+      "description": "Business property 2 (section1250 only): additional depreciation after 1975 (Form 4797 line 26a). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "businessProperty2CostBasis": {
+      "description": "Business property 2: cost or other basis plus improvements and expense of sale (Form 4797 line 21). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "businessProperty2Depreciation": {
+      "description": "Business property 2: depreciation allowed or allowable, including § 179 and special allowances (Form 4797 line 22). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "businessProperty2HeldOverOneYear": {
+      "description": "Business property 2 was held more than 1 year (Form 4797 Part I/III vs Part II).",
+      "type": "boolean"
+    },
+    "businessProperty2Kind": {
+      "description": "Business property 2 (when businessProperties ≥ 2): section1245, section1250 or other — as for businessProperty1Kind.",
+      "enum": [
+        "section1245",
+        "section1250",
+        "other"
+      ],
+      "type": "string"
+    },
+    "businessProperty2NetInvestmentIncome": {
+      "description": "Business property 2's gain or loss is net investment income (Form 8960 lines 5a/5b). Asked when the NIIT can apply.",
+      "type": "boolean"
+    },
+    "businessProperty2Qbi": {
+      "description": "Business property 2 was used in a qualified trade or business for § 199A. Asked when it has an ordinary result.",
+      "type": "boolean"
+    },
+    "businessProperty2SalesPrice": {
+      "description": "Business property 2: gross sales price (Form 4797 line 20 / column (d)). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "businessProperty3AdditionalDepreciation": {
+      "description": "Business property 3 (section1250 only): additional depreciation after 1975 (Form 4797 line 26a). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "businessProperty3CostBasis": {
+      "description": "Business property 3: cost or other basis plus improvements and expense of sale (Form 4797 line 21). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "businessProperty3Depreciation": {
+      "description": "Business property 3: depreciation allowed or allowable, including § 179 and special allowances (Form 4797 line 22). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "businessProperty3HeldOverOneYear": {
+      "description": "Business property 3 was held more than 1 year (Form 4797 Part I/III vs Part II).",
+      "type": "boolean"
+    },
+    "businessProperty3Kind": {
+      "description": "Business property 3 (when businessProperties ≥ 3): section1245, section1250 or other — as for businessProperty1Kind.",
+      "enum": [
+        "section1245",
+        "section1250",
+        "other"
+      ],
+      "type": "string"
+    },
+    "businessProperty3NetInvestmentIncome": {
+      "description": "Business property 3's gain or loss is net investment income (Form 8960 lines 5a/5b). Asked when the NIIT can apply.",
+      "type": "boolean"
+    },
+    "businessProperty3Qbi": {
+      "description": "Business property 3 was used in a qualified trade or business for § 199A. Asked when it has an ordinary result.",
+      "type": "boolean"
+    },
+    "businessProperty3SalesPrice": {
+      "description": "Business property 3: gross sales price (Form 4797 line 20 / column (d)). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "businessProperty4AdditionalDepreciation": {
+      "description": "Business property 4 (section1250 only): additional depreciation after 1975 (Form 4797 line 26a). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "businessProperty4CostBasis": {
+      "description": "Business property 4: cost or other basis plus improvements and expense of sale (Form 4797 line 21). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "businessProperty4Depreciation": {
+      "description": "Business property 4: depreciation allowed or allowable, including § 179 and special allowances (Form 4797 line 22). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "businessProperty4HeldOverOneYear": {
+      "description": "Business property 4 was held more than 1 year (Form 4797 Part I/III vs Part II).",
+      "type": "boolean"
+    },
+    "businessProperty4Kind": {
+      "description": "Business property 4 (when businessProperties ≥ 4): section1245, section1250 or other — as for businessProperty1Kind.",
+      "enum": [
+        "section1245",
+        "section1250",
+        "other"
+      ],
+      "type": "string"
+    },
+    "businessProperty4NetInvestmentIncome": {
+      "description": "Business property 4's gain or loss is net investment income (Form 8960 lines 5a/5b). Asked when the NIIT can apply.",
+      "type": "boolean"
+    },
+    "businessProperty4Qbi": {
+      "description": "Business property 4 was used in a qualified trade or business for § 199A. Asked when it has an ordinary result.",
+      "type": "boolean"
+    },
+    "businessProperty4SalesPrice": {
+      "description": "Business property 4: gross sales price (Form 4797 line 20 / column (d)). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "businessProperty5AdditionalDepreciation": {
+      "description": "Business property 5 (section1250 only): additional depreciation after 1975 (Form 4797 line 26a). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "businessProperty5CostBasis": {
+      "description": "Business property 5: cost or other basis plus improvements and expense of sale (Form 4797 line 21). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "businessProperty5Depreciation": {
+      "description": "Business property 5: depreciation allowed or allowable, including § 179 and special allowances (Form 4797 line 22). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "businessProperty5HeldOverOneYear": {
+      "description": "Business property 5 was held more than 1 year (Form 4797 Part I/III vs Part II).",
+      "type": "boolean"
+    },
+    "businessProperty5Kind": {
+      "description": "Business property 5 (when businessProperties ≥ 5): section1245, section1250 or other — as for businessProperty1Kind.",
+      "enum": [
+        "section1245",
+        "section1250",
+        "other"
+      ],
+      "type": "string"
+    },
+    "businessProperty5NetInvestmentIncome": {
+      "description": "Business property 5's gain or loss is net investment income (Form 8960 lines 5a/5b). Asked when the NIIT can apply.",
+      "type": "boolean"
+    },
+    "businessProperty5Qbi": {
+      "description": "Business property 5 was used in a qualified trade or business for § 199A. Asked when it has an ordinary result.",
+      "type": "boolean"
+    },
+    "businessProperty5SalesPrice": {
+      "description": "Business property 5: gross sales price (Form 4797 line 20 / column (d)). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "businessProperty6AdditionalDepreciation": {
+      "description": "Business property 6 (section1250 only): additional depreciation after 1975 (Form 4797 line 26a). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "businessProperty6CostBasis": {
+      "description": "Business property 6: cost or other basis plus improvements and expense of sale (Form 4797 line 21). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "businessProperty6Depreciation": {
+      "description": "Business property 6: depreciation allowed or allowable, including § 179 and special allowances (Form 4797 line 22). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "businessProperty6HeldOverOneYear": {
+      "description": "Business property 6 was held more than 1 year (Form 4797 Part I/III vs Part II).",
+      "type": "boolean"
+    },
+    "businessProperty6Kind": {
+      "description": "Business property 6 (when businessProperties ≥ 6): section1245, section1250 or other — as for businessProperty1Kind.",
+      "enum": [
+        "section1245",
+        "section1250",
+        "other"
+      ],
+      "type": "string"
+    },
+    "businessProperty6NetInvestmentIncome": {
+      "description": "Business property 6's gain or loss is net investment income (Form 8960 lines 5a/5b). Asked when the NIIT can apply.",
+      "type": "boolean"
+    },
+    "businessProperty6Qbi": {
+      "description": "Business property 6 was used in a qualified trade or business for § 199A. Asked when it has an ordinary result.",
+      "type": "boolean"
+    },
+    "businessProperty6SalesPrice": {
+      "description": "Business property 6: gross sales price (Form 4797 line 20 / column (d)). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "businessProperty7AdditionalDepreciation": {
+      "description": "Business property 7 (section1250 only): additional depreciation after 1975 (Form 4797 line 26a). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "businessProperty7CostBasis": {
+      "description": "Business property 7: cost or other basis plus improvements and expense of sale (Form 4797 line 21). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "businessProperty7Depreciation": {
+      "description": "Business property 7: depreciation allowed or allowable, including § 179 and special allowances (Form 4797 line 22). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "businessProperty7HeldOverOneYear": {
+      "description": "Business property 7 was held more than 1 year (Form 4797 Part I/III vs Part II).",
+      "type": "boolean"
+    },
+    "businessProperty7Kind": {
+      "description": "Business property 7 (when businessProperties ≥ 7): section1245, section1250 or other — as for businessProperty1Kind.",
+      "enum": [
+        "section1245",
+        "section1250",
+        "other"
+      ],
+      "type": "string"
+    },
+    "businessProperty7NetInvestmentIncome": {
+      "description": "Business property 7's gain or loss is net investment income (Form 8960 lines 5a/5b). Asked when the NIIT can apply.",
+      "type": "boolean"
+    },
+    "businessProperty7Qbi": {
+      "description": "Business property 7 was used in a qualified trade or business for § 199A. Asked when it has an ordinary result.",
+      "type": "boolean"
+    },
+    "businessProperty7SalesPrice": {
+      "description": "Business property 7: gross sales price (Form 4797 line 20 / column (d)). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "businessProperty8AdditionalDepreciation": {
+      "description": "Business property 8 (section1250 only): additional depreciation after 1975 (Form 4797 line 26a). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "businessProperty8CostBasis": {
+      "description": "Business property 8: cost or other basis plus improvements and expense of sale (Form 4797 line 21). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "businessProperty8Depreciation": {
+      "description": "Business property 8: depreciation allowed or allowable, including § 179 and special allowances (Form 4797 line 22). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "businessProperty8HeldOverOneYear": {
+      "description": "Business property 8 was held more than 1 year (Form 4797 Part I/III vs Part II).",
+      "type": "boolean"
+    },
+    "businessProperty8Kind": {
+      "description": "Business property 8 (when businessProperties ≥ 8): section1245, section1250 or other — as for businessProperty1Kind.",
+      "enum": [
+        "section1245",
+        "section1250",
+        "other"
+      ],
+      "type": "string"
+    },
+    "businessProperty8NetInvestmentIncome": {
+      "description": "Business property 8's gain or loss is net investment income (Form 8960 lines 5a/5b). Asked when the NIIT can apply.",
+      "type": "boolean"
+    },
+    "businessProperty8Qbi": {
+      "description": "Business property 8 was used in a qualified trade or business for § 199A. Asked when it has an ordinary result.",
+      "type": "boolean"
+    },
+    "businessProperty8SalesPrice": {
+      "description": "Business property 8: gross sales price (Form 4797 line 20 / column (d)). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "k1Section1231Gain": {
+      "description": "Net § 1231 gain reported on Schedule K-1 (Form 1065 box 10 / Form 1120-S box 9), entered in Form 4797 Part I. Enter a loss in k1Section1231Loss. In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "k1Section1231Loss": {
+      "description": "Net § 1231 loss reported on Schedule K-1 (Form 1065 box 10 / Form 1120-S box 9), as a positive number, after the basis, at-risk and passive limits. In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "k1Section1231NetInvestmentIncome": {
+      "description": "The K-1 § 1231 gain or loss is net investment income (the partnership's or S corporation's activity is passive to you, or isn't a § 162 trade or business). Asked when the net investment income tax can apply.",
+      "type": "boolean"
+    },
+    "k1UnrecapturedSection1250Gain": {
+      "description": "Unrecaptured § 1250 gain reported on Schedule K-1 from a partnership or S corporation (Unrecaptured Section 1250 Gain Worksheet line 5) — part of the K-1's § 1231 gain. In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "section1231LookbackLosses": {
+      "description": "Nonrecaptured net § 1231 losses from the 5 preceding years (Form 4797 line 8): net § 1231 losses deducted in those years not yet applied against a net § 1231 gain. This year's net § 1231 gain is ordinary income up to this amount (§ 1231(c)). Next year's amount is us.federal.form4797.lookback_remaining (drop losses more than 5 years old yourself). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "unrecapturedSection1250GainDistributions": {
+      "description": "Unrecaptured § 1250 gain reported on Form 1099-DIV box 2b or Form 2439, or on a K-1 from an estate or trust (worksheet line 11). It is part of the capital gain distributions already in longTermCapitalGains — this only marks how much is taxed at up to 25%. In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    }
+  },
+  "type": "object"
+}

Previous value: -"Passive activity 1: gain this year from disposing of property used in the activity or of an interest in it, which you ALSO entered in the capital-gain facts (Form 8949 / Form 4797). Counted only as passive income on Form 8582 (column (a)) and in the overall gain or loss; it is not added to income again. In dollars."New value: +"Passive activity 1: gain this year from disposing of property used in the activity or of an interest in it, which you ALSO entered in the capital-gain facts (Form 8949) or as a business property (Form 4797). Counted only as passive income on Form 8582 (column (a)) and in the overall gain or loss; it is not added to income again. In dollars."

Added value: +{
+  "additionalProperties": false,
+  "description": "Form 3800 general business credit: nonpassive current-year credits and § 39 carryforwards, split between § 38(c)(4)(B) specified credits (allowed against the TMT) and the rest; passive activities' credits go on the activity (passive_activities) and pass through Form 8582-CR",
+  "properties": {
+    "generalBusinessCreditCarryforward": {
+      "description": "Carryforwards to this year of general business credits unused in earlier years under the § 38(c) limit (§ 39) that are not specified credits — Form 3800 Part I line 4 (Part IV line 6, column (f)). Passive credits disallowed by § 469 are not this: they stay on their activity (passiveActivityNPriorUnallowedCredit). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "generalBusinessCreditNonpassive": {
+      "description": "Current-year general business credits NOT from passive activities and not specified credits — Form 3800 Part III line 2, column (e): the total of the component credit forms (e.g. Form 6765 research credit of a business that is not an eligible small business, Form 8881, Form 8994, Form 8826), each after its own limits. Passive activities' credits go on the activity (passiveActivityNCredit). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "specifiedCreditCarryforward": {
+      "description": "Carryforwards to this year of unused specified credits (§ 39) — Form 3800 Part II line 34 (Part IV line 5, column (f)). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "specifiedCreditNonpassive": {
+      "description": "Current-year § 38(c)(4)(B) specified credits NOT from passive activities — Form 3800 Part III line 5, column (e): credits allowed against the tentative minimum tax (e.g. the work opportunity credit, § 45R small employer health insurance credit, an eligible small business's research credit, the § 48 energy credit, the low-income housing credit for post-2007 buildings). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "spouseHasBusinessCredit": {
+      "description": "Married filing separately: the spouse has a general business credit for the year, or a carryforward or carryback to it (§ 38(c)(6)(A)). If so, the $25,000 in Form 3800 line 13 is $12,500. Asked of a married person filing separately with a business credit.",
+      "type": "boolean"
+    }
+  },
+  "type": "object"
+}

Previous value: -"§ 469 by activity (Form 8582): up to eight passive activities — kind (rental with active participation, other rental, business, significant participation, PTP), current income or loss, prior-year unallowed loss, disposition — with the special allowance, pro-rata carryforwards and released losses flowing into AGI, NIIT, QBI and § 461(l)"New value: +"§ 469 by activity (Form 8582): up to eight passive activities — kind (rental with active participation, other rental, business, significant participation, PTP), current income or loss, prior-year unallowed loss, disposition — with the special allowance, pro-rata carryforwards and released losses flowing into AGI, NIIT, QBI and § 461(l); each activity may also carry one general business credit, limited by Form 8582-CR (credit, prior-year unallowed credit, type, specified)"

Added value: +{
+  "description": "Passive activity 1: its current-year general business credit (Form 3800 Part III column (d) — e.g. a K-1 box 15 rehabilitation, low-income housing, research or energy credit, after the credit's own form), limited by Form 8582-CR. One credit type per activity: an activity with two types of credit takes a second activity row with the same kind and no income or loss. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Passive activity 1's credit is a § 38(c)(4)(B) specified credit, allowed against the tentative minimum tax (Form 3800 Part III line 4): e.g. the low-income housing credit for buildings placed in service after 2007, the rehabilitation credit for expenditures after 2007, the § 48 energy credit, the work opportunity credit, the § 45R small employer health insurance credit, an eligible small business's research credit. Otherwise Part III line 1. Asked when the activity has a credit.",
+  "type": "boolean"
+}

Added value: +{
+  "description": "Passive activity 1's credit, for Form 8582-CR: rehabilitation = the § 47 rehabilitation credit (from rental real estate it uses the special allowance phased out from $200,000 to $250,000, Worksheet 2; from a business it is Worksheet 4); lihc_pre1990 = a low-income housing credit for property placed in service before 1990 or through a pass-through interest acquired before 1990 (Worksheet 2); lihc_post1989 = any other low-income housing credit (Worksheet 3, no modified AGI limit); general = every other credit (Worksheet 1 from rental real estate with active participation, else Worksheet 4). Asked when the activity has a credit.",
+  "enum": [
+    "general",
+    "rehabilitation",
+    "lihc_pre1990",
+    "lihc_post1989"
+  ],
+  "type": "string"
+}

Added value: +{
+  "description": "Passive activity 1: its prior years' unallowed passive credits carried to this year (last year's Form 8582-CR Worksheet 9 column (b), or line 5 − line 37 with one credit). Unlike losses, they are not freed when the activity is sold (§ 469(g) covers losses only; the Part VI basis election is not modeled). Next year's amount is us.federal.passive_credit.activity1.unallowed. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Passive activity 2: its current-year general business credit (Form 8582-CR column (a)). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Passive activity 2's credit is a § 38(c)(4)(B) specified credit (Form 3800 Part III line 4). Asked when the activity has a credit.",
+  "type": "boolean"
+}

Added value: +{
+  "description": "Passive activity 2's credit type: general, rehabilitation, lihc_pre1990 or lihc_post1989 — as for passiveActivity1CreditType.",
+  "enum": [
+    "general",
+    "rehabilitation",
+    "lihc_pre1990",
+    "lihc_post1989"
+  ],
+  "type": "string"
+}

Added value: +{
+  "description": "Passive activity 2: prior years' unallowed passive credits carried to this year (Form 8582-CR column (b)). Next year's amount is us.federal.passive_credit.activity2.unallowed. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Passive activity 3: its current-year general business credit (Form 8582-CR column (a)). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Passive activity 3's credit is a § 38(c)(4)(B) specified credit (Form 3800 Part III line 4). Asked when the activity has a credit.",
+  "type": "boolean"
+}

Added value: +{
+  "description": "Passive activity 3's credit type: general, rehabilitation, lihc_pre1990 or lihc_post1989 — as for passiveActivity1CreditType.",
+  "enum": [
+    "general",
+    "rehabilitation",
+    "lihc_pre1990",
+    "lihc_post1989"
+  ],
+  "type": "string"
+}

Added value: +{
+  "description": "Passive activity 3: prior years' unallowed passive credits carried to this year (Form 8582-CR column (b)). Next year's amount is us.federal.passive_credit.activity3.unallowed. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Passive activity 4: its current-year general business credit (Form 8582-CR column (a)). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Passive activity 4's credit is a § 38(c)(4)(B) specified credit (Form 3800 Part III line 4). Asked when the activity has a credit.",
+  "type": "boolean"
+}

Added value: +{
+  "description": "Passive activity 4's credit type: general, rehabilitation, lihc_pre1990 or lihc_post1989 — as for passiveActivity1CreditType.",
+  "enum": [
+    "general",
+    "rehabilitation",
+    "lihc_pre1990",
+    "lihc_post1989"
+  ],
+  "type": "string"
+}

Added value: +{
+  "description": "Passive activity 4: prior years' unallowed passive credits carried to this year (Form 8582-CR column (b)). Next year's amount is us.federal.passive_credit.activity4.unallowed. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Passive activity 5: its current-year general business credit (Form 8582-CR column (a)). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Passive activity 5's credit is a § 38(c)(4)(B) specified credit (Form 3800 Part III line 4). Asked when the activity has a credit.",
+  "type": "boolean"
+}

Added value: +{
+  "description": "Passive activity 5's credit type: general, rehabilitation, lihc_pre1990 or lihc_post1989 — as for passiveActivity1CreditType.",
+  "enum": [
+    "general",
+    "rehabilitation",
+    "lihc_pre1990",
+    "lihc_post1989"
+  ],
+  "type": "string"
+}

Added value: +{
+  "description": "Passive activity 5: prior years' unallowed passive credits carried to this year (Form 8582-CR column (b)). Next year's amount is us.federal.passive_credit.activity5.unallowed. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Passive activity 6: its current-year general business credit (Form 8582-CR column (a)). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Passive activity 6's credit is a § 38(c)(4)(B) specified credit (Form 3800 Part III line 4). Asked when the activity has a credit.",
+  "type": "boolean"
+}

Added value: +{
+  "description": "Passive activity 6's credit type: general, rehabilitation, lihc_pre1990 or lihc_post1989 — as for passiveActivity1CreditType.",
+  "enum": [
+    "general",
+    "rehabilitation",
+    "lihc_pre1990",
+    "lihc_post1989"
+  ],
+  "type": "string"
+}

Added value: +{
+  "description": "Passive activity 6: prior years' unallowed passive credits carried to this year (Form 8582-CR column (b)). Next year's amount is us.federal.passive_credit.activity6.unallowed. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Passive activity 7: its current-year general business credit (Form 8582-CR column (a)). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Passive activity 7's credit is a § 38(c)(4)(B) specified credit (Form 3800 Part III line 4). Asked when the activity has a credit.",
+  "type": "boolean"
+}

Added value: +{
+  "description": "Passive activity 7's credit type: general, rehabilitation, lihc_pre1990 or lihc_post1989 — as for passiveActivity1CreditType.",
+  "enum": [
+    "general",
+    "rehabilitation",
+    "lihc_pre1990",
+    "lihc_post1989"
+  ],
+  "type": "string"
+}

Added value: +{
+  "description": "Passive activity 7: prior years' unallowed passive credits carried to this year (Form 8582-CR column (b)). Next year's amount is us.federal.passive_credit.activity7.unallowed. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Passive activity 8: its current-year general business credit (Form 8582-CR column (a)). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Passive activity 8's credit is a § 38(c)(4)(B) specified credit (Form 3800 Part III line 4). Asked when the activity has a credit.",
+  "type": "boolean"
+}

Added value: +{
+  "description": "Passive activity 8's credit type: general, rehabilitation, lihc_pre1990 or lihc_post1989 — as for passiveActivity1CreditType.",
+  "enum": [
+    "general",
+    "rehabilitation",
+    "lihc_pre1990",
+    "lihc_post1989"
+  ],
+  "type": "string"
+}

Added value: +{
+  "description": "Passive activity 8: prior years' unallowed passive credits carried to this year (Form 8582-CR column (b)). Next year's amount is us.federal.passive_credit.activity8.unallowed. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "additionalProperties": false,
+  "description": "§ 469 by activity (Form 8582): up to eight passive activities — kind (rental with active participation, other rental, business, significant participation, PTP), current income or loss, prior-year unallowed loss, disposition — with the special allowance, pro-rata carryforwards and released losses flowing into AGI, NIIT, QBI and § 461(l)",
+  "properties": {
+    "passiveActivities": {
+      "anyOf": [
+        {
+          "type": "integer"
+        },
+        {
+          "type": "string"
+        }
+      ],
+      "description": "How many passive activities to enter (0–8), each in passiveActivity1… through passiveActivity8… (Form 8582, one activity per row; Reg. § 1.469-4 grouping as you report it). The engine applies § 469: income absorbs losses, the $25,000 special allowance for actively managed rental real estate phases out from $100,000 of modified AGI, the disallowed loss is spread over the loss activities in proportion (Parts VI–VIII) and carried forward per activity (us.federal.passive.activityN.unallowed), and an entire disposition frees the activity's losses. Each activity's result then flows into AGI (Schedule E/C/F), net investment income, QBI, the excess business loss and the EITC investment income test. Do not also net these amounts into scheduleENetIncome, k1OrdinaryBusinessIncome or the standalone passiveActivityIncome/passiveActivityLosses facts. Not computed: a general partner's self-employment tax on a passive share, and the AMT's refigured passive loss (Form 6251 line 2m — a positive difference goes in amtOtherPreferences; a negative one is not modeled)."
+    },
+    "passiveActivity1Disposition": {
+      "description": "Passive activity 1: none; entire_taxable = you disposed of your ENTIRE interest this year to an unrelated person in a fully taxable transaction (§ 469(g)(1)(A)) — with an overall loss every loss of the activity is allowed and nonpassive; with an overall gain it stays on Form 8582; installment = an entire disposition reported on the installment method (refused); other = a gift, a transfer at death or a sale to a related person (refused). Selling part of an interest is none (its gain or loss is ordinary activity income or loss).",
+      "enum": [
+        "none",
+        "entire_taxable",
+        "installment",
+        "other"
+      ],
+      "type": "string"
+    },
+    "passiveActivity1DispositionGain": {
+      "description": "Passive activity 1: gain this year from disposing of property used in the activity or of an interest in it, which you ALSO entered in the capital-gain facts (Form 8949 / Form 4797). Counted only as passive income on Form 8582 (column (a)) and in the overall gain or loss; it is not added to income again. In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "passiveActivity1DispositionLoss": {
+      "description": "Passive activity 1: loss this year from disposing of property used in the activity or of an interest in it, positive, which you ALSO entered in the capital-loss facts. Counted only in Form 8582 column (b) and the overall gain or loss. If part of the activity's losses ends up disallowed, the split between Schedule E and Form 8949/4797 (Form 8582 Part IX) is refused. In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "passiveActivity1Income": {
+      "description": "Passive activity 1: current-year NET INCOME from the activity's ordinary items (Schedule E line 21 or K-1 boxes 1–3 net, Schedule C/F net profit), after the basis and at-risk limits — Form 8582 Part IV/V column (a) without any gain on disposition (enter that in DispositionGain). Zero if the activity had a net loss. In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "passiveActivity1Kind": {
+      "description": "Passive activity 1 (when passiveActivities ≥ 1): rental_active = rental real estate in which you (or your spouse) actively participated this year with at least a 10% interest (Form 8582 Part IV; § 469(i)); rental = any other rental activity — no active participation, a limited partner's rental, or equipment or other non-real-estate rental (Part V); business = a trade or business you did not materially participate in (K-1 box 1 passive, Schedule C/F) (Part V); business_sp = a trade or business you participated in for more than 100 hours without materially participating (a significant participation activity, Pub. 925 Worksheets A and B); ptp = a publicly traded partnership (§ 469(k): its losses offset only its own income, never on Form 8582); former_passive = an activity that was passive when its losses were suspended but is not now (refused). A real estate professional's rental with material participation, and a rental to your own nonpassive business, are not passive: they do not belong here.",
+      "enum": [
+        "rental_active",
+        "rental",
+        "business",
+        "business_sp",
+        "ptp",
+        "former_passive"
+      ],
+      "type": "string"
+    },
+    "passiveActivity1Loss": {
+      "description": "Passive activity 1: current-year NET LOSS from the activity's ordinary items, as a positive number, after the basis (§ 704(d), § 1366(d)) and at-risk (§ 465) limits — Form 8582 Part IV/V column (b) without any loss on disposition (enter that in DispositionLoss). Zero if the activity had net income. In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "passiveActivity1PriorUnallowed": {
+      "description": "Passive activity 1: its prior years' unallowed losses carried to this year, positive (§ 469(b); last year's Form 8582 Part VII column (c) or Part VIII column (b) for this activity). For a rental_active activity, only losses from years you actively participated in: losses from other years go in a separate activity of kind rental (Form 8582 instructions, Part IV column (c)). Next year's amount is us.federal.passive.activity1.unallowed. In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "passiveActivity1PriorUnallowedPre2018": {
+      "description": "Passive activity 1: the part of its prior-year unallowed losses suspended in taxable years ending before 2018 — never QBI (Reg. § 1.199A-3(b)(1)(iv)). With a QBI-flagged activity and some of its losses allowed, a nonzero amount is refused (the first-in, first-out split is not modeled). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "passiveActivity1Qbi": {
+      "description": "Passive activity 1 is a qualified trade or business for § 199A (a passive K-1 business; a rental only if it rises to a § 162 trade or business or meets the Rev. Proc. 2019-38 safe harbor). Its ordinary result, prior-year losses allowed this year included (Reg. § 1.199A-3(b)(1)(iv)), joins the main business's QBI — above the threshold, list it as a separate business (qbiBusinessN) for its own W-2 wage and UBIA limit. It is not active QBI for the § 199A(i) minimum. Asked when the activity's result is not zero.",
+      "type": "boolean"
+    },
+    "passiveActivity2Disposition": {
+      "description": "Passive activity 2: none, entire_taxable, installment or other — as for passiveActivity1Disposition.",
+      "enum": [
+        "none",
+        "entire_taxable",
+        "installment",
+        "other"
+      ],
+      "type": "string"
+    },
+    "passiveActivity2DispositionGain": {
+      "description": "Passive activity 2: gain from disposing of its property or an interest in it, also entered in the capital-gain facts (Form 8582 column (a) only). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "passiveActivity2DispositionLoss": {
+      "description": "Passive activity 2: loss from disposing of its property or an interest in it, positive, also entered in the capital-loss facts (Form 8582 column (b) only). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "passiveActivity2Income": {
+      "description": "Passive activity 2: current-year net income from its ordinary items (Form 8582 column (a) without gains on disposition). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "passiveActivity2Kind": {
+      "description": "Passive activity 2 (when passiveActivities ≥ 2): rental_active, rental, business, business_sp, ptp or former_passive — as for passiveActivity1Kind.",
+      "enum": [
+        "rental_active",
+        "rental",
+        "business",
+        "business_sp",
+        "ptp",
+        "former_passive"
+      ],
+      "type": "string"
+    },
+    "passiveActivity2Loss": {
+      "description": "Passive activity 2: current-year net loss from its ordinary items, positive (Form 8582 column (b) without losses on disposition). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "passiveActivity2PriorUnallowed": {
+      "description": "Passive activity 2: prior years' unallowed losses carried to this year, positive (last year's Form 8582 Part VII column (c)). Next year's amount is us.federal.passive.activity2.unallowed. In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "passiveActivity2PriorUnallowedPre2018": {
+      "description": "Passive activity 2: the part of its prior-year unallowed losses suspended before 2018 (QBI). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "passiveActivity2Qbi": {
+      "description": "Passive activity 2 is a qualified trade or business for § 199A — as for passiveActivity1Qbi. Asked when its result is not zero.",
+      "type": "boolean"
+    },
+    "passiveActivity3Disposition": {
+      "description": "Passive activity 3: none, entire_taxable, installment or other — as for passiveActivity1Disposition.",
+      "enum": [
+        "none",
+        "entire_taxable",
+        "installment",
+        "other"
+      ],
+      "type": "string"
+    },
+    "passiveActivity3DispositionGain": {
+      "description": "Passive activity 3: gain from disposing of its property or an interest in it, also entered in the capital-gain facts (Form 8582 column (a) only). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "passiveActivity3DispositionLoss": {
+      "description": "Passive activity 3: loss from disposing of its property or an interest in it, positive, also entered in the capital-loss facts (Form 8582 column (b) only). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "passiveActivity3Income": {
+      "description": "Passive activity 3: current-year net income from its ordinary items (Form 8582 column (a) without gains on disposition). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "passiveActivity3Kind": {
+      "description": "Passive activity 3 (when passiveActivities ≥ 3): rental_active, rental, business, business_sp, ptp or former_passive — as for passiveActivity1Kind.",
+      "enum": [
+        "rental_active",
+        "rental",
+        "business",
+        "business_sp",
+        "ptp",
+        "former_passive"
+      ],
+      "type": "string"
+    },
+    "passiveActivity3Loss": {
+      "description": "Passive activity 3: current-year net loss from its ordinary items, positive (Form 8582 column (b) without losses on disposition). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "passiveActivity3PriorUnallowed": {
+      "description": "Passive activity 3: prior years' unallowed losses carried to this year, positive (last year's Form 8582 Part VII column (c)). Next year's amount is us.federal.passive.activity3.unallowed. In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "passiveActivity3PriorUnallowedPre2018": {
+      "description": "Passive activity 3: the part of its prior-year unallowed losses suspended before 2018 (QBI). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "passiveActivity3Qbi": {
+      "description": "Passive activity 3 is a qualified trade or business for § 199A — as for passiveActivity1Qbi. Asked when its result is not zero.",
+      "type": "boolean"
+    },
+    "passiveActivity4Disposition": {
+      "description": "Passive activity 4: none, entire_taxable, installment or other — as for passiveActivity1Disposition.",
+      "enum": [
+        "none",
+        "entire_taxable",
+        "installment",
+        "other"
+      ],
+      "type": "string"
+    },
+    "passiveActivity4DispositionGain": {
+      "description": "Passive activity 4: gain from disposing of its property or an interest in it, also entered in the capital-gain facts (Form 8582 column (a) only). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "passiveActivity4DispositionLoss": {
+      "description": "Passive activity 4: loss from disposing of its property or an interest in it, positive, also entered in the capital-loss facts (Form 8582 column (b) only). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "passiveActivity4Income": {
+      "description": "Passive activity 4: current-year net income from its ordinary items (Form 8582 column (a) without gains on disposition). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "passiveActivity4Kind": {
+      "description": "Passive activity 4 (when passiveActivities ≥ 4): rental_active, rental, business, business_sp, ptp or former_passive — as for passiveActivity1Kind.",
+      "enum": [
+        "rental_active",
+        "rental",
+        "business",
+        "business_sp",
+        "ptp",
+        "former_passive"
+      ],
+      "type": "string"
+    },
+    "passiveActivity4Loss": {
+      "description": "Passive activity 4: current-year net loss from its ordinary items, positive (Form 8582 column (b) without losses on disposition). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "passiveActivity4PriorUnallowed": {
+      "description": "Passive activity 4: prior years' unallowed losses carried to this year, positive (last year's Form 8582 Part VII column (c)). Next year's amount is us.federal.passive.activity4.unallowed. In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "passiveActivity4PriorUnallowedPre2018": {
+      "description": "Passive activity 4: the part of its prior-year unallowed losses suspended before 2018 (QBI). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "passiveActivity4Qbi": {
+      "description": "Passive activity 4 is a qualified trade or business for § 199A — as for passiveActivity1Qbi. Asked when its result is not zero.",
+      "type": "boolean"
+    },
+    "passiveActivity5Disposition": {
+      "description": "Passive activity 5: none, entire_taxable, installment or other — as for passiveActivity1Disposition.",
+      "enum": [
+        "none",
+        "entire_taxable",
+        "installment",
+        "other"
+      ],
+      "type": "string"
+    },
+    "passiveActivity5DispositionGain": {
+      "description": "Passive activity 5: gain from disposing of its property or an interest in it, also entered in the capital-gain facts (Form 8582 column (a) only). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "passiveActivity5DispositionLoss": {
+      "description": "Passive activity 5: loss from disposing of its property or an interest in it, positive, also entered in the capital-loss facts (Form 8582 column (b) only). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "passiveActivity5Income": {
+      "description": "Passive activity 5: current-year net income from its ordinary items (Form 8582 column (a) without gains on disposition). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "passiveActivity5Kind": {
+      "description": "Passive activity 5 (when passiveActivities ≥ 5): rental_active, rental, business, business_sp, ptp or former_passive — as for passiveActivity1Kind.",
+      "enum": [
+        "rental_active",
+        "rental",
+        "business",
+        "business_sp",
+        "ptp",
+        "former_passive"
+      ],
+      "type": "string"
+    },
+    "passiveActivity5Loss": {
+      "description": "Passive activity 5: current-year net loss from its ordinary items, positive (Form 8582 column (b) without losses on disposition). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "passiveActivity5PriorUnallowed": {
+      "description": "Passive activity 5: prior years' unallowed losses carried to this year, positive (last year's Form 8582 Part VII column (c)). Next year's amount is us.federal.passive.activity5.unallowed. In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "passiveActivity5PriorUnallowedPre2018": {
+      "description": "Passive activity 5: the part of its prior-year unallowed losses suspended before 2018 (QBI). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "passiveActivity5Qbi": {
+      "description": "Passive activity 5 is a qualified trade or business for § 199A — as for passiveActivity1Qbi. Asked when its result is not zero.",
+      "type": "boolean"
+    },
+    "passiveActivity6Disposition": {
+      "description": "Passive activity 6: none, entire_taxable, installment or other — as for passiveActivity1Disposition.",
+      "enum": [
+        "none",
+        "entire_taxable",
+        "installment",
+        "other"
+      ],
+      "type": "string"
+    },
+    "passiveActivity6DispositionGain": {
+      "description": "Passive activity 6: gain from disposing of its property or an interest in it, also entered in the capital-gain facts (Form 8582 column (a) only). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "passiveActivity6DispositionLoss": {
+      "description": "Passive activity 6: loss from disposing of its property or an interest in it, positive, also entered in the capital-loss facts (Form 8582 column (b) only). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "passiveActivity6Income": {
+      "description": "Passive activity 6: current-year net income from its ordinary items (Form 8582 column (a) without gains on disposition). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "passiveActivity6Kind": {
+      "description": "Passive activity 6 (when passiveActivities ≥ 6): rental_active, rental, business, business_sp, ptp or former_passive — as for passiveActivity1Kind.",
+      "enum": [
+        "rental_active",
+        "rental",
+        "business",
+        "business_sp",
+        "ptp",
+        "former_passive"
+      ],
+      "type": "string"
+    },
+    "passiveActivity6Loss": {
+      "description": "Passive activity 6: current-year net loss from its ordinary items, positive (Form 8582 column (b) without losses on disposition). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "passiveActivity6PriorUnallowed": {
+      "description": "Passive activity 6: prior years' unallowed losses carried to this year, positive (last year's Form 8582 Part VII column (c)). Next year's amount is us.federal.passive.activity6.unallowed. In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "passiveActivity6PriorUnallowedPre2018": {
+      "description": "Passive activity 6: the part of its prior-year unallowed losses suspended before 2018 (QBI). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "passiveActivity6Qbi": {
+      "description": "Passive activity 6 is a qualified trade or business for § 199A — as for passiveActivity1Qbi. Asked when its result is not zero.",
+      "type": "boolean"
+    },
+    "passiveActivity7Disposition": {
+      "description": "Passive activity 7: none, entire_taxable, installment or other — as for passiveActivity1Disposition.",
+      "enum": [
+        "none",
+        "entire_taxable",
+        "installment",
+        "other"
+      ],
+      "type": "string"
+    },
+    "passiveActivity7DispositionGain": {
+      "description": "Passive activity 7: gain from disposing of its property or an interest in it, also entered in the capital-gain facts (Form 8582 column (a) only). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "passiveActivity7DispositionLoss": {
+      "description": "Passive activity 7: loss from disposing of its property or an interest in it, positive, also entered in the capital-loss facts (Form 8582 column (b) only). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "passiveActivity7Income": {
+      "description": "Passive activity 7: current-year net income from its ordinary items (Form 8582 column (a) without gains on disposition). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "passiveActivity7Kind": {
+      "description": "Passive activity 7 (when passiveActivities ≥ 7): rental_active, rental, business, business_sp, ptp or former_passive — as for passiveActivity1Kind.",
+      "enum": [
+        "rental_active",
+        "rental",
+        "business",
+        "business_sp",
+        "ptp",
+        "former_passive"
+      ],
+      "type": "string"
+    },
+    "passiveActivity7Loss": {
+      "description": "Passive activity 7: current-year net loss from its ordinary items, positive (Form 8582 column (b) without losses on disposition). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "passiveActivity7PriorUnallowed": {
+      "description": "Passive activity 7: prior years' unallowed losses carried to this year, positive (last year's Form 8582 Part VII column (c)). Next year's amount is us.federal.passive.activity7.unallowed. In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "passiveActivity7PriorUnallowedPre2018": {
+      "description": "Passive activity 7: the part of its prior-year unallowed losses suspended before 2018 (QBI). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "passiveActivity7Qbi": {
+      "description": "Passive activity 7 is a qualified trade or business for § 199A — as for passiveActivity1Qbi. Asked when its result is not zero.",
+      "type": "boolean"
+    },
+    "passiveActivity8Disposition": {
+      "description": "Passive activity 8: none, entire_taxable, installment or other — as for passiveActivity1Disposition.",
+      "enum": [
+        "none",
+        "entire_taxable",
+        "installment",
+        "other"
+      ],
+      "type": "string"
+    },
+    "passiveActivity8DispositionGain": {
+      "description": "Passive activity 8: gain from disposing of its property or an interest in it, also entered in the capital-gain facts (Form 8582 column (a) only). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "passiveActivity8DispositionLoss": {
+      "description": "Passive activity 8: loss from disposing of its property or an interest in it, positive, also entered in the capital-loss facts (Form 8582 column (b) only). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "passiveActivity8Income": {
+      "description": "Passive activity 8: current-year net income from its ordinary items (Form 8582 column (a) without gains on disposition). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "passiveActivity8Kind": {
+      "description": "Passive activity 8 (when passiveActivities ≥ 8): rental_active, rental, business, business_sp, ptp or former_passive — as for passiveActivity1Kind.",
+      "enum": [
+        "rental_active",
+        "rental",
+        "business",
+        "business_sp",
+        "ptp",
+        "former_passive"
+      ],
+      "type": "string"
+    },
+    "passiveActivity8Loss": {
+      "description": "Passive activity 8: current-year net loss from its ordinary items, positive (Form 8582 column (b) without losses on disposition). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "passiveActivity8PriorUnallowed": {
+      "description": "Passive activity 8: prior years' unallowed losses carried to this year, positive (last year's Form 8582 Part VII column (c)). Next year's amount is us.federal.passive.activity8.unallowed. In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "passiveActivity8PriorUnallowedPre2018": {
+      "description": "Passive activity 8: the part of its prior-year unallowed losses suspended before 2018 (QBI). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "passiveActivity8Qbi": {
+      "description": "Passive activity 8 is a qualified trade or business for § 199A — as for passiveActivity1Qbi. Asked when its result is not zero.",
+      "type": "boolean"
+    }
+  },
+  "type": "object"
+}

Previous value: -"Schedule E rentals/royalties + § 469 passive-loss netting (Form 8582 via us.federal.passive_loss_allowed)"New value: +"nonpassive Schedule E rentals/royalties, self-rental, and the standalone aggregate § 469 check (us.federal.passive_loss_allowed)"

Previous value: -"NONPASSIVE Schedule E losses as a positive number (§ 469(c)(7) real-estate-professional rentals with material participation, or allowed § 469 losses not netted elsewhere) — subtracts from gross income. Schedule E ONLY: never route a Schedule C amount here. A Schedule C 'loss' that exists only because the intake's 'W-2 Wages Paid' field was subtracted is a misreading — that field is the § 199A wage-limit input (qbiW2Wages), never an expense; Schedule C profit = gross receipts minus ACTUAL Schedule C expenses. If the activity is QBI-flagged, also enter the same amount in qbiLossOffset. In dollars."New value: +"NONPASSIVE Schedule E losses as a positive number (§ 469(c)(7) real-estate-professional rentals with material participation) — subtracts from gross income, and is added back to the § 469(i) special allowance's modified AGI. Passive activities go in passiveActivities instead (the engine applies § 469 to them). Schedule E ONLY: never route a Schedule C amount here. A Schedule C 'loss' that exists only because the intake's 'W-2 Wages Paid' field was subtracted is a misreading — that field is the § 199A wage-limit input (qbiW2Wages), never an expense; Schedule C profit = gross receipts minus ACTUAL Schedule C expenses. If the activity is QBI-flagged, also enter the same amount in qbiLossOffset. In dollars."

Previous value: -"Net INCOME from passive activities this year (§ 469(c): rentals without real-estate-professional status, passive royalties, passive K-1 income) — absorbs passive losses dollar-for-dollar on Form 8582. Transcribe the TOTAL including any self-rental income items, and ALSO flag the self-rental subset in selfRentalNetIncome — the rule itself excludes that subset from the absorption pool (Reg. § 1.469-2(f)(6)); do not pre-net. For the standalone target us.federal.passive_loss_allowed. In dollars."New value: +"Net INCOME from passive activities this year (§ 469(c): rentals without real-estate-professional status, passive royalties, passive K-1 income) — absorbs passive losses dollar-for-dollar on Form 8582. Transcribe the TOTAL including any self-rental income items, and ALSO flag the self-rental subset in selfRentalNetIncome — the rule itself excludes that subset from the absorption pool (Reg. § 1.469-2(f)(6)); do not pre-net. For the standalone target us.federal.passive_loss_allowed only — it does not flow into the return; to compute the return use passiveActivities. In dollars."

Previous value: -"Total passive-activity losses claimed this year as a POSITIVE number (current-year passive losses plus prior-year suspended carryovers being applied). For the standalone target us.federal.passive_loss_allowed. In dollars."New value: +"Total passive-activity losses claimed this year as a POSITIVE number (current-year passive losses plus prior-year suspended carryovers being applied). For the standalone target us.federal.passive_loss_allowed only — it does not flow into the return; to compute the return use passiveActivities. In dollars."

Previous value: -"Net Schedule E rental/royalty income AFTER § 469 netting (compute allowed passive losses with the standalone target us.federal.passive_loss_allowed, then enter the net POSITIVE result here) that is NOT QBI-eligible. NONPASSIVE Schedule E losses (§ 469(c)(7) real-estate professional) are not enterable here: net them against k1OrdinaryBusinessIncome when QBI-eligible (they reduce the QBI base too), else disclose a wage-substitution workaround and keep medicareWages/socialSecurityWages at their true W-2 values — QBI-eligible pass-through income belongs in k1OrdinaryBusinessIncome instead. Treated as ordinary income with no SE tax; NOT counted as § 1411 investment income by this corpus (nonpassive/self-rental character attested — passive rental income that IS investment income belongs in rentalIncomeBeforeDepreciation instead (an after-depreciation net goes there with rentalDepreciableBasis 0), which the NIIT rule counts). In dollars."New value: +"Net NONPASSIVE Schedule E rental/royalty income that is NOT QBI-eligible (passive activities go in passiveActivities, where the engine applies § 469 and routes the result itself). NONPASSIVE Schedule E losses (§ 469(c)(7) real-estate professional) are not enterable here: net them against k1OrdinaryBusinessIncome when QBI-eligible (they reduce the QBI base too), else disclose a wage-substitution workaround and keep medicareWages/socialSecurityWages at their true W-2 values — QBI-eligible pass-through income belongs in k1OrdinaryBusinessIncome instead. Treated as ordinary income with no SE tax; NOT counted as § 1411 investment income by this corpus (nonpassive/self-rental character attested — passive rental income that IS investment income belongs in rentalIncomeBeforeDepreciation instead (an after-depreciation net goes there with rentalDepreciableBasis 0), which the NIIT rule counts). In dollars."

Previous value: -"Ordinary business LOSS from a partnership or S corporation Schedule K-1 (box 1) as a POSITIVE number, from a trade or business in which the taxpayer MATERIALLY participates, after the basis (§ 704(d) / § 1366(d)) and at-risk (§ 465) limits — the amount allowed before § 461(l). Reduces gross income (Schedule E → Schedule 1 line 5) and counts as a business loss for the § 461(l) excess business loss limitation; not earned income. A passive K-1 loss belongs in the passive facts. If QBI-flagged, also enter it in qbiLossOffset. In dollars."New value: +"Ordinary business LOSS from a partnership or S corporation Schedule K-1 (box 1) as a POSITIVE number, from a trade or business in which the taxpayer MATERIALLY participates, after the basis (§ 704(d) / § 1366(d)) and at-risk (§ 465) limits — the amount allowed before § 461(l). Reduces gross income (Schedule E → Schedule 1 line 5) and counts as a business loss for the § 461(l) excess business loss limitation; not earned income. A passive K-1 loss belongs in passiveActivities. If QBI-flagged, also enter it in qbiLossOffset. In dollars."

Added value: +{
+  "description": "California adjusted gross income, Form 540 line 17 (federal AGI plus the Schedule CA additions less its subtractions — e.g. taxable social security and unemployment compensation are subtracted). The renter's credit tests this, not federal AGI (us.ca.renters_credit). compute_state_return supplies it from line 17. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "anyOf": [
+    {
+      "type": "integer"
+    },
+    {
+      "type": "string"
+    }
+  ],
+  "description": "Number of dependents on California Form 540 line 10, each worth the dependent exemption credit (us.ca.exemption_credits)."
+}

Added value: +{
+  "description": "Federal AGI as entered on California Form 540 line 13 — the AGI the exemption-credit limitation tests (us.ca.exemption_credits). compute_state_return supplies it from federalAGI. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "anyOf": [
+    {
+      "type": "integer"
+    },
+    {
+      "type": "string"
+    }
+  ],
+  "description": "Number of boxes on California Form 540 lines 7, 8 and 9 — personal (1, or 2 on a joint or qualifying surviving spouse return; 0 if someone else can claim you), blind, and 65-or-older — each worth the personal exemption credit (us.ca.exemption_credits)."
+}

Added value: +{
+  "description": "Alternative tax net operating loss deduction (Form 6251 line 2f) as a POSITIVE number, before the 90%-of-AMTI limit, which the engine applies: the § 172 deduction refigured with the alternative tax NOL carryovers, each figured for its loss year with the AMT adjustments and preferences and the § 172(d) modifications on AMT items (§ 56(d)(1)–(2); Instructions for Form 6251). § 56(d)(1) starts from the deduction 'allowable … under section 172', so include § 172(a)(2)(B)'s 80% limit on post-2017 losses figured on AMTI without the ATNOLD; the 2025 Form 6251 instructions state only the 90% limit. With no AMT adjustments or preferences in any loss year, it is usually the same as the regular NOL deduction. Asked only with NOL carryovers when AMTI before it exceeds the exemption. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "True when every capital gain and loss on this return is from investments (stock, funds, crypto held as an investment), not from property used in a trade or business. Asked only in a year with an excess business loss or a net operating loss: business capital gains count toward § 461(l) business income (Form 461 line 3) and are business income for the NOL (Form 172 lines 11–14), and neither is modeled — false is refused.",
+  "type": "boolean"
+}

Added value: +{
+  "description": "For figuring a net operating loss (Form 172 line 6): the part of itemized deductions that is attributable to a trade or business — state income tax on business income or wages, and casualty and theft losses from a federally declared disaster (Instructions for Form 172; § 172(d)(4)(C)). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Ordinary business LOSS from a partnership or S corporation Schedule K-1 (box 1) as a POSITIVE number, from a trade or business in which the taxpayer MATERIALLY participates, after the basis (§ 704(d) / § 1366(d)) and at-risk (§ 465) limits — the amount allowed before § 461(l). Reduces gross income (Schedule E → Schedule 1 line 5) and counts as a business loss for the § 461(l) excess business loss limitation; not earned income. A passive K-1 loss belongs in the passive facts. If QBI-flagged, also enter it in qbiLossOffset. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "The part of nolCarryforwardPost2017 that came from a § 461(l) excess business loss. When deducted it reduces qualified business income (Reg. § 1.199A-3(b)(1)(v)). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Net operating loss carryovers to this year from losses arising in taxable years beginning AFTER 2017, including last years' disallowed § 461(l) excess business losses (§ 461(l)(2)): deductible up to 80% of taxable income figured without the NOL deduction and § 199A (§ 172(a)(2)(B)). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Net operating loss carryovers to this year from losses arising in taxable years beginning BEFORE 2018 that are still within their 20-year carryforward (§ 172(b)(1)(A)(ii)(I)): fully deductible, not subject to the 80% limit (§ 172(a)(2)(A)). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Previous value: -"Schedule C/F net LOSS for the year as a POSITIVE number (gross receipts minus ACTUAL expenses is negative; § 165(c)(1) trade-or-business loss). Reduces gross income AND § 32(c)(2) earned income (EITC/ACTC); no SE tax attaches to a loss year. Schedule C ONLY — Schedule E losses belong in nonpassiveScheduleELoss or the passive facts. A 'loss' that exists only because the intake's 'W-2 Wages Paid' field was subtracted is a misreading (that field is qbiW2Wages, never an expense). Gross-receipts composition follows selfEmploymentNetProfit's convention (intake receipts + nested 1099-NEC/K + 1099-MISC box 3 issued to the proprietor; MISC box 1 rents → Schedule E; TIN-mismatched 1099s excluded with disclosure). If QBI-flagged, also enter the same amount in qbiLossOffset. In dollars."New value: +"Schedule C/F net LOSS for the year as a POSITIVE number (gross receipts minus ACTUAL expenses is negative; § 165(c)(1) trade-or-business loss). Reduces gross income AND § 32(c)(2) earned income (EITC/ACTC); no SE tax attaches to a loss year. Schedule C ONLY — Schedule E losses belong in nonpassiveScheduleELoss or the passive facts. On a joint return, both spouses' Schedule C/F losses together (a loss never reduces the other spouse's self-employment tax). A 'loss' that exists only because the intake's 'W-2 Wages Paid' field was subtracted is a misreading (that field is qbiW2Wages, never an expense). Gross-receipts composition follows selfEmploymentNetProfit's convention (intake receipts + nested 1099-NEC/K + 1099-MISC box 3 issued to the proprietor; MISC box 1 rents → Schedule E; TIN-mismatched 1099s excluded with disclosure). If QBI-flagged, also enter the same amount in qbiLossOffset. In dollars."

Added value: +{
+  "description": "The Schedule E rental/royalty activities (scheduleENetIncome, the rentalIncomeBeforeDepreciation path, nonpassiveScheduleELoss) are a trade or business — e.g. real estate professional rentals (§ 469(c)(7)) or rentals rising to a § 162 business — so they count in the § 461(l) excess business loss (Form 461 line 5; Part II removes non-business amounts). Asked only when the answer changes the excess business loss.",
+  "type": "boolean"
+}

Added value: +{
+  "additionalProperties": false,
+  "description": "PROJECTION for tax years 2028-2035 (asOf in that year): every inflation-indexed amount is projected from 2027 by its own statutory indexing formula at these ASSUMED rates; known law (the SALT limit's 101% steps and 2030 return to $10,000, the end of the tips/overtime/car-loan/senior deductions after 2028) is applied as law. The result is labeled projected and its proof cites the assumption. Omit for 2025-2027 (published law).",
+  "properties": {
+    "inflationPercent": {
+      "description": "assumed annual C-CPI-U growth after the index the IRS used for 2027, in percent (e.g. 2.5)",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "wageGrowthPercent": {
+      "description": "assumed annual growth of the national average wage index (social security wage base), in percent; defaults to inflationPercent",
+      "type": [
+        "number",
+        "string"
+      ]
+    }
+  },
+  "required": [
+    "inflationPercent"
+  ],
+  "type": "object"
+}

Previous value: -"TAXPAYER's eligible educator classroom expenses (§ 62(a)(2)(D)) — capped at $300 for 2025 (indexed). K-12 teachers/counselors/aides with 900+ hours (attested). A spouse who is ALSO an eligible educator gets a separate $300 cap: put the spouse's expenses in spouseEducatorExpenses, never summed here. In dollars."New value: +"TAXPAYER's eligible educator classroom expenses (§ 62(a)(2)(D)) — capped at $300 for 2025 and $350 for 2026 and 2027 (indexed). K-12 teachers/counselors/aides with 900+ hours (attested). A spouse who is ALSO an eligible educator gets a separate cap: put the spouse's expenses in spouseEducatorExpenses, never summed here. In dollars."

Previous value: -"SPOUSE's eligible educator classroom expenses (§ 62(a)(2)(D)) — separately capped at $300 for 2025 (per-educator cap; an MFJ couple of two educators deducts up to $600 total). In dollars."New value: +"SPOUSE's eligible educator classroom expenses (§ 62(a)(2)(D)) — separately capped at $300 for 2025 and $350 for 2026 and 2027 (per-educator cap; an MFJ couple of two educators deducts up to $600 / $700 total). In dollars."

Previous value: -"Gambling losses deductible as an itemized deduction (§ 165(d), Schedule A line 16) — LIMITED TO GAMBLING WINNINGS included in income: enter min(losses paid, winnings reported), attested by the input (the engine does not track the per-session limit). TY2025: the full limited amount deducts; the OBBBA 90%-of-losses haircut (§ 165(d) as amended) applies only to taxable years beginning after 12/31/2025. Itemized-only; never reduces winnings directly. In dollars."New value: +"Gambling losses for the § 165(d) itemized deduction (Schedule A line 16). TY2025: enter min(losses paid, winnings reported) — the full limited amount deducts. TY2026 and later: enter the TOTAL wagering losses for the year (including any deduction incurred in carrying on a wagering transaction, § 165(d)(2)); the engine allows 90 percent of them, limited to gamblingWinnings (§ 165(d)(1) as amended by OBBBA § 70114). Itemized-only; never reduces winnings directly. In dollars."

Added value: +{
+  "description": "Gains from wagering transactions for the year (Form W-2G and all other gambling winnings) — the § 165(d)(1)(B) limit on the TY2026+ gambling loss deduction. Used only for that limit: the winnings themselves must also be included in income (for example in otherOrdinaryIncome). Asked only for TY2026 and later when gamblingLossesItemized is entered. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Previous value: -"Business miles driven for the optional standard mileage rate (70¢/mile for 2025 per Notice 2025-5; 72.5¢/mile for 2026 per Notice 2026-10) — the standalone target us.federal.vehicle_standard_mileage computes the deduction; subtract it from your Schedule C profit yourself."New value: +"Business miles driven during the year for the optional standard mileage rate (70¢/mile for 2025 per Notice 2025-5; for 2026, 72.5¢/mile through June 30 per Notice 2026-10 and 76¢/mile from July 1 per Announcement 2026-11 — give the July–December miles in businessMilesDrivenFromJuly) — the standalone target us.federal.vehicle_standard_mileage computes the deduction; subtract it from your Schedule C profit yourself."

Added value: +{
+  "anyOf": [
+    {
+      "type": "integer"
+    },
+    {
+      "type": "string"
+    }
+  ],
+  "description": "TY2026 only: the part of businessMilesDriven driven on or after July 1, 2026, which takes the 76¢/mile rate of Announcement 2026-11 (the earlier miles take 72.5¢, Notice 2026-10). Asked only for 2026 when businessMilesDriven is entered."
+}

Added value: +{
+  "description": "Household income is below 100% of the federal poverty line, yet the Marketplace estimated at enrollment that it would be at least 100% (for 2026: at least 100% but no more than 400%) of the poverty line for the family size, advance PTC was paid, no one can claim the taxpayer as a dependent, and the taxpayer did not give the Marketplace incorrect information with intentional or reckless disregard for the facts. Reg. § 1.36B-2(b)(6) then treats the taxpayer as an applicable taxpayer (Form 8962 instructions, 'Estimated household income at least 100% of the federal poverty line'). Asked only when household income is under 100% of the poverty line and advance PTC was paid.",
+  "type": "boolean"
+}

Previous value: -"Federal income tax withheld so far this year (W-2 box 2 + estimated payments) — credited against the liability under 26 U.S.C. § 31. INCLUDE Form 8959 Part IV excess Medicare withholding: any W-2 box 6 amount over 1.45% of box 5 is Additional-Medicare-Tax withholding that belongs here (otherwise the 0.9% tax is paid twice). In dollars."New value: +"Federal income tax withheld so far this year (W-2 box 2, Form 1099 box 4 and other withholding; Form 1040 line 25d) — credited against the liability under 26 U.S.C. § 31. Estimated tax payments go in federalEstimatedPayments and a Form 4868 payment in federalExtensionPayment, never here. INCLUDE Form 8959 Part IV excess Medicare withholding: any W-2 box 6 amount over 1.45% of box 5 is Additional-Medicare-Tax withholding that belongs here (otherwise the 0.9% tax is paid twice). In dollars."

Previous value: -"California alternative minimum taxable income (Schedule P (540) Part I, line 17) — AGENT-COMPUTED per the R&TC §§ 17062(c)-(e), 17062.1 construction rules, then fed to the CA AMT target (us.ca.amt). CONSTRUCTION NOTES (disclose when composing this figure): California individual AMT is FROZEN to IRC §§ 55-59 as they read on January 1, 2015 (R&TC § 17062.1, re-enacted by SB 711, Stats. 2025 Ch. 231, WITHOUT moving the freeze forward, even though SB 711 rolled CA's general IRC conformity date to January 1, 2025 for other provisions). Starting from CA taxable income (Form 540 line 19), the STANDARD DEDUCTION IS ADDED BACK (R&TC § 17062(c)(1), denying § 56(b)(1)(E)). The ISO exercise spread follows § 56(b)(3) as modified by R&TC § 17062(c)(2) (plus the California Qualified Stock Option addback, R&TC § 17502). There is NO tax-exempt private-activity-bond-interest preference (R&TC § 17062(d) turns off § 57(a)(5)) and NO AMT foreign tax credit (R&TC § 17062(e) turns off § 59(a)). A taxpayer whose aggregate trade/business gross receipts are under $1,000,000 (a flat threshold, NOT doubled for MFJ) excludes ALL trade/business income, adjustments, and preferences from AMTI (R&TC § 17062(b)(4), the CA small-business AMTI exclusion). In dollars."New value: +"California alternative minimum taxable income (Schedule P (540) Part I, line 17) — AGENT-COMPUTED per the R&TC §§ 17062(c)-(e), 17062.1 construction rules, then fed to the CA AMT target (us.ca.amt). CONSTRUCTION NOTES (disclose when composing this figure): California individual AMT is FROZEN to IRC §§ 55-59 as they read on January 1, 2015 (R&TC § 17062.1, re-enacted by SB 711, Stats. 2025 Ch. 231, WITHOUT moving the freeze forward, even though SB 711 rolled CA's general IRC conformity date to January 1, 2025 for other provisions). Starting from CA taxable income (Form 540 line 19; when line 19 is zero, line 17 less line 18 entered as a NEGATIVE amount — 2025 Schedule P (540) instructions, line 15), the STANDARD DEDUCTION IS ADDED BACK (R&TC § 17062(c)(1), denying § 56(b)(1)(E)). The ISO exercise spread follows § 56(b)(3) as modified by R&TC § 17062(c)(2) (plus the California Qualified Stock Option addback, R&TC § 17502). There is NO tax-exempt private-activity-bond-interest preference (R&TC § 17062(d) turns off § 57(a)(5)) and NO AMT foreign tax credit (R&TC § 17062(e) turns off § 59(a)). A taxpayer whose aggregate trade/business gross receipts are under $1,000,000 (a flat threshold, NOT doubled for MFJ) excludes ALL trade/business income, adjustments, and preferences from AMTI (R&TC § 17062(b)(4), the CA small-business AMTI exclusion). In dollars."

Previous value: -"rule to derive (default: net tax; balance due when payments_estimates.federalTaxWithheld is given). Determinations: us.federal.eligible.tips_deduction, us.federal.estimated.quarterly_payment, us.federal.estimated.safe_harbor_met"New value: +"rule to derive (default: net tax; balance due when payments_estimates has withholding, estimated payments or an extension payment). Determinations: us.federal.eligible.tips_deduction, us.federal.estimated.quarterly_payment, us.federal.estimated.safe_harbor_met"

Added value: +{
+  "additionalProperties": false,
+  "description": "§ 199A per business (Form 8995-A): up to five businesses listed separately from the main one, each with its own QBI, W-2 wages, UBIA, SSTB status and aggregation group",
+  "properties": {
+    "qbiAdditionalBusinesses": {
+      "anyOf": [
+        {
+          "type": "integer"
+        },
+        {
+          "type": "string"
+        }
+      ],
+      "description": "How many trades or businesses to list separately for § 199A (0–5), each in qbiBusiness2… through qbiBusiness6…: each listed business gets its own W-2 wage and UBIA limit, SSTB status and aggregation group (Form 8995-A Part II, one column each). A listed business STAYS in the return's totals — its profit is part of selfEmploymentNetProfit or k1OrdinaryBusinessIncome, a QBI loss part of qbiLossOffset — and listing it only takes it out of the main business, which keeps whatever QBI is not listed (with qbiW2Wages, qbiUBIA and businessIsSSTB). The second spouse's Schedule C on a joint return is already its own business: do not list it. List each S corporation or partnership K-1 with its Statement A amounts."
+    },
+    "qbiBusiness2AggregationGroup": {
+      "anyOf": [
+        {
+          "type": "integer"
+        },
+        {
+          "type": "string"
+        }
+      ],
+      "description": "§ 199A aggregation group (Reg. § 1.199A-4) of listed business 2: businesses given the same number from 1 to 9 are one business for the W-2 wage and UBIA limits (Form 8995-A Schedule B), adding their QBI, W-2 wages and UBIA; 0 = not aggregated. Aggregation requires 50% common ownership for the majority of the year, the same tax year, and two of the three Reg. § 1.199A-4(b)(1)(v) factors; once chosen it must be kept in later years. A specified service trade or business may not be aggregated (refused). Read only above the § 199A threshold when the return has two or more businesses."
+    },
+    "qbiBusiness2Income": {
+      "description": "Listed business 2 (when qbiAdditionalBusinesses ≥ 1): its qualified business income, or a QBI LOSS as a NEGATIVE number (§ 199A(c); Form 8995-A Schedule C line 1(a)) — for a K-1, Statement A's QBI; for a Schedule C, net profit less its share of the ½-SE, SEP and SE-health deductions. Its income or loss must already be in the return's totals (a profit within selfEmploymentNetProfit or k1OrdinaryBusinessIncome, a loss within qbiLossOffset). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "qbiBusiness2IsSSTB": {
+      "description": "Listed business 2 is a specified service trade or business (§ 199A(d)(2); K-1 Statement A). Asked only above the § 199A threshold.",
+      "type": "boolean"
+    },
+    "qbiBusiness2UBIA": {
+      "description": "Listed business 2: UBIA of its qualified property (§ 199A(b)(6); K-1 Statement A) — the 2.5% prong of its wage limit. Defaults to $0 (conservative). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "qbiBusiness2W2Wages": {
+      "description": "Listed business 2: W-2 wages paid by the business allocable to QBI (§ 199A(b)(4); K-1 Statement A) — its above-threshold wage limit. Defaults to $0, which can only understate the deduction. In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "qbiBusiness3AggregationGroup": {
+      "anyOf": [
+        {
+          "type": "integer"
+        },
+        {
+          "type": "string"
+        }
+      ],
+      "description": "§ 199A aggregation group (Reg. § 1.199A-4) of listed business 3: businesses given the same number from 1 to 9 are one business for the W-2 wage and UBIA limits (Form 8995-A Schedule B), adding their QBI, W-2 wages and UBIA; 0 = not aggregated. Aggregation requires 50% common ownership for the majority of the year, the same tax year, and two of the three Reg. § 1.199A-4(b)(1)(v) factors; once chosen it must be kept in later years. A specified service trade or business may not be aggregated (refused). Read only above the § 199A threshold when the return has two or more businesses."
+    },
+    "qbiBusiness3Income": {
+      "description": "Listed business 3 (when qbiAdditionalBusinesses ≥ 2): its qualified business income, or a QBI LOSS as a NEGATIVE number (§ 199A(c); Form 8995-A Schedule C line 1(a)) — for a K-1, Statement A's QBI; for a Schedule C, net profit less its share of the ½-SE, SEP and SE-health deductions. Its income or loss must already be in the return's totals (a profit within selfEmploymentNetProfit or k1OrdinaryBusinessIncome, a loss within qbiLossOffset). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "qbiBusiness3IsSSTB": {
+      "description": "Listed business 3 is a specified service trade or business (§ 199A(d)(2); K-1 Statement A). Asked only above the § 199A threshold.",
+      "type": "boolean"
+    },
+    "qbiBusiness3UBIA": {
+      "description": "Listed business 3: UBIA of its qualified property (§ 199A(b)(6); K-1 Statement A) — the 2.5% prong of its wage limit. Defaults to $0 (conservative). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "qbiBusiness3W2Wages": {
+      "description": "Listed business 3: W-2 wages paid by the business allocable to QBI (§ 199A(b)(4); K-1 Statement A) — its above-threshold wage limit. Defaults to $0, which can only understate the deduction. In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "qbiBusiness4AggregationGroup": {
+      "anyOf": [
+        {
+          "type": "integer"
+        },
+        {
+          "type": "string"
+        }
+      ],
+      "description": "§ 199A aggregation group (Reg. § 1.199A-4) of listed business 4: businesses given the same number from 1 to 9 are one business for the W-2 wage and UBIA limits (Form 8995-A Schedule B), adding their QBI, W-2 wages and UBIA; 0 = not aggregated. Aggregation requires 50% common ownership for the majority of the year, the same tax year, and two of the three Reg. § 1.199A-4(b)(1)(v) factors; once chosen it must be kept in later years. A specified service trade or business may not be aggregated (refused). Read only above the § 199A threshold when the return has two or more businesses."
+    },
+    "qbiBusiness4Income": {
+      "description": "Listed business 4 (when qbiAdditionalBusinesses ≥ 3): its qualified business income, or a QBI LOSS as a NEGATIVE number (§ 199A(c); Form 8995-A Schedule C line 1(a)) — for a K-1, Statement A's QBI; for a Schedule C, net profit less its share of the ½-SE, SEP and SE-health deductions. Its income or loss must already be in the return's totals (a profit within selfEmploymentNetProfit or k1OrdinaryBusinessIncome, a loss within qbiLossOffset). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "qbiBusiness4IsSSTB": {
+      "description": "Listed business 4 is a specified service trade or business (§ 199A(d)(2); K-1 Statement A). Asked only above the § 199A threshold.",
+      "type": "boolean"
+    },
+    "qbiBusiness4UBIA": {
+      "description": "Listed business 4: UBIA of its qualified property (§ 199A(b)(6); K-1 Statement A) — the 2.5% prong of its wage limit. Defaults to $0 (conservative). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "qbiBusiness4W2Wages": {
+      "description": "Listed business 4: W-2 wages paid by the business allocable to QBI (§ 199A(b)(4); K-1 Statement A) — its above-threshold wage limit. Defaults to $0, which can only understate the deduction. In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "qbiBusiness5AggregationGroup": {
+      "anyOf": [
+        {
+          "type": "integer"
+        },
+        {
+          "type": "string"
+        }
+      ],
+      "description": "§ 199A aggregation group (Reg. § 1.199A-4) of listed business 5: businesses given the same number from 1 to 9 are one business for the W-2 wage and UBIA limits (Form 8995-A Schedule B), adding their QBI, W-2 wages and UBIA; 0 = not aggregated. Aggregation requires 50% common ownership for the majority of the year, the same tax year, and two of the three Reg. § 1.199A-4(b)(1)(v) factors; once chosen it must be kept in later years. A specified service trade or business may not be aggregated (refused). Read only above the § 199A threshold when the return has two or more businesses."
+    },
+    "qbiBusiness5Income": {
+      "description": "Listed business 5 (when qbiAdditionalBusinesses ≥ 4): its qualified business income, or a QBI LOSS as a NEGATIVE number (§ 199A(c); Form 8995-A Schedule C line 1(a)) — for a K-1, Statement A's QBI; for a Schedule C, net profit less its share of the ½-SE, SEP and SE-health deductions. Its income or loss must already be in the return's totals (a profit within selfEmploymentNetProfit or k1OrdinaryBusinessIncome, a loss within qbiLossOffset). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "qbiBusiness5IsSSTB": {
+      "description": "Listed business 5 is a specified service trade or business (§ 199A(d)(2); K-1 Statement A). Asked only above the § 199A threshold.",
+      "type": "boolean"
+    },
+    "qbiBusiness5UBIA": {
+      "description": "Listed business 5: UBIA of its qualified property (§ 199A(b)(6); K-1 Statement A) — the 2.5% prong of its wage limit. Defaults to $0 (conservative). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "qbiBusiness5W2Wages": {
+      "description": "Listed business 5: W-2 wages paid by the business allocable to QBI (§ 199A(b)(4); K-1 Statement A) — its above-threshold wage limit. Defaults to $0, which can only understate the deduction. In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "qbiBusiness6AggregationGroup": {
+      "anyOf": [
+        {
+          "type": "integer"
+        },
+        {
+          "type": "string"
+        }
+      ],
+      "description": "§ 199A aggregation group (Reg. § 1.199A-4) of listed business 6: businesses given the same number from 1 to 9 are one business for the W-2 wage and UBIA limits (Form 8995-A Schedule B), adding their QBI, W-2 wages and UBIA; 0 = not aggregated. Aggregation requires 50% common ownership for the majority of the year, the same tax year, and two of the three Reg. § 1.199A-4(b)(1)(v) factors; once chosen it must be kept in later years. A specified service trade or business may not be aggregated (refused). Read only above the § 199A threshold when the return has two or more businesses."
+    },
+    "qbiBusiness6Income": {
+      "description": "Listed business 6 (when qbiAdditionalBusinesses ≥ 5): its qualified business income, or a QBI LOSS as a NEGATIVE number (§ 199A(c); Form 8995-A Schedule C line 1(a)) — for a K-1, Statement A's QBI; for a Schedule C, net profit less its share of the ½-SE, SEP and SE-health deductions. Its income or loss must already be in the return's totals (a profit within selfEmploymentNetProfit or k1OrdinaryBusinessIncome, a loss within qbiLossOffset). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "qbiBusiness6IsSSTB": {
+      "description": "Listed business 6 is a specified service trade or business (§ 199A(d)(2); K-1 Statement A). Asked only above the § 199A threshold.",
+      "type": "boolean"
+    },
+    "qbiBusiness6UBIA": {
+      "description": "Listed business 6: UBIA of its qualified property (§ 199A(b)(6); K-1 Statement A) — the 2.5% prong of its wage limit. Defaults to $0 (conservative). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "qbiBusiness6W2Wages": {
+      "description": "Listed business 6: W-2 wages paid by the business allocable to QBI (§ 199A(b)(4); K-1 Statement A) — its above-threshold wage limit. Defaults to $0, which can only understate the deduction. In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    }
+  },
+  "type": "object"
+}

Previous value: -"The trade or business is a specified service trade or business (§ 199A(d)(2): health, law, accounting, consulting, financial services, athletics, performing arts, …) — above the threshold an SSTB's deduction phases to zero."New value: +"The trade or business is a specified service trade or business (§ 199A(d)(2): health, law, accounting, consulting, financial services, athletics, performing arts, …) — above the threshold an SSTB's deduction phases to zero. With businesses listed separately, this is the main business — the one holding whatever QBI is not listed."

Added value: +{
+  "anyOf": [
+    {
+      "type": "integer"
+    },
+    {
+      "type": "string"
+    }
+  ],
+  "description": "§ 199A aggregation group (Reg. § 1.199A-4) of the main business (QBI not listed separately): businesses given the same number from 1 to 9 are one business for the W-2 wage and UBIA limits (Form 8995-A Schedule B), adding their QBI, W-2 wages and UBIA; 0 = not aggregated. Aggregation requires 50% common ownership for the majority of the year, the same tax year, and two of the three Reg. § 1.199A-4(b)(1)(v) factors; once chosen it must be kept in later years. A specified service trade or business may not be aggregated (refused). Read only above the § 199A threshold when the return has two or more businesses."
+}

Added value: +{
+  "description": "Qualified business net LOSS carried forward from prior years, as a POSITIVE number (§ 199A(c)(2); last year's Form 8995 line 16 or Schedule C (Form 8995-A) line 6) — it reduces this year's QBI for the deduction only, never taxable income. Next year's amount is the target us.federal.qbi.loss_carryforward. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Previous value: -"Unadjusted basis immediately after acquisition of the business's qualified property (§ 199A(b)(6)) — the 2.5% prong of the wage limit. Defaults to $0 (conservative). In dollars."New value: +"Unadjusted basis immediately after acquisition of the business's qualified property (§ 199A(b)(6)) — the 2.5% prong of the wage limit. With businesses listed separately, the main business's UBIA. Defaults to $0 (conservative). In dollars."

Previous value: -"W-2 wages PAID BY the qualified trade or business, allocable to QBI (§ 199A(b)(4)) — drives the above-threshold wage limit. Intake forms often label this 'W-2 Wages Paid' under the business section: it is a § 199A LIMIT input, NOT a Schedule C expense — never subtract it from selfEmploymentNetProfit. Defaults to $0, which can only understate the deduction (conservative). In dollars."New value: +"W-2 wages PAID BY the qualified trade or business, allocable to QBI (§ 199A(b)(4)) — drives the above-threshold wage limit. Intake forms often label this 'W-2 Wages Paid' under the business section: it is a § 199A LIMIT input, NOT a Schedule C expense — never subtract it from selfEmploymentNetProfit. With businesses listed separately (qbiAdditionalBusinesses) these are the main business's wages — the business holding whatever QBI is not listed. Defaults to $0, which can only understate the deduction (conservative). In dollars."

Added value: +{
+  "description": "JOINT RETURN: the second spouse's own Schedule C business is a specified service trade or business (§ 199A(d)(2)). Asked only above the § 199A threshold when that spouse has QBI.",
+  "type": "boolean"
+}

Added value: +{
+  "anyOf": [
+    {
+      "type": "integer"
+    },
+    {
+      "type": "string"
+    }
+  ],
+  "description": "§ 199A aggregation group (Reg. § 1.199A-4) of the second spouse's Schedule C business: businesses given the same number from 1 to 9 are one business for the W-2 wage and UBIA limits (Form 8995-A Schedule B), adding their QBI, W-2 wages and UBIA; 0 = not aggregated. Aggregation requires 50% common ownership for the majority of the year, the same tax year, and two of the three Reg. § 1.199A-4(b)(1)(v) factors; once chosen it must be kept in later years. A specified service trade or business may not be aggregated (refused). Read only above the § 199A threshold when the return has two or more businesses."
+}

Added value: +{
+  "description": "JOINT RETURN: UBIA of the second spouse's own Schedule C business's qualified property (§ 199A(b)(6)) — the 2.5% prong of its wage limit. Defaults to $0 (conservative). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "JOINT RETURN: W-2 wages PAID BY the second spouse's own Schedule C business (§ 199A(b)(4)) — its above-threshold wage limit; that business is its own § 199A trade or business. Never subtract it from spouseSelfEmploymentNetProfit. Defaults to $0, which can only understate the deduction. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Previous value: -"JOINT RETURN ONLY: the OTHER spouse's own net profit from self-employment (their own Schedule C line 31) when both spouses are self-employed — the second Schedule SE. selfEmploymentNetProfit holds the first spouse's. Each spouse's Schedule SE has its own $400 floor and its own social security wage base, coordinated with that spouse's own W-2 box 3 (spouseSocialSecurityWages). Both profits count in gross income, earned income, QBI and Form 8959. Not modeled for this second spouse, disclosed: SEP or solo 401(k) contributions, self-employed health insurance and the simplified home office (sepContribution, selfEmployedHealthPremiums and homeOfficeSquareFeet are the first spouse's). Any other filing status refuses: on a separate or single return, enter the filer's own profit in selfEmploymentNetProfit. In dollars."New value: +"JOINT RETURN ONLY: the OTHER spouse's own net profit from self-employment (their own Schedule C line 31) when both spouses are self-employed — the second Schedule SE. selfEmploymentNetProfit holds the first spouse's. Each spouse's Schedule SE has its own $400 floor and its own social security wage base, coordinated with that spouse's own W-2 box 3 (spouseSocialSecurityWages). Both profits count in gross income, earned income, QBI and Form 8959. Not modeled for this second spouse, disclosed: SEP or solo 401(k) contributions, self-employed health insurance and the simplified home office (sepContribution, selfEmployedHealthPremiums and homeOfficeSquareFeet are the first spouse's). Read only on a joint return — every other filing status ignores it and never asks for it: on a separate or single return, enter the filer's own profit in selfEmploymentNetProfit. In dollars."

Added value: +{
+  "description": "Taxpayer attains age 60, 61, 62 or 63 during the year — the higher § 414(v)(2)(E)(i) catch-up limit for 401(k)/403(b)/457 plans ($11,250 for 2025 and 2026 instead of $7,500/$8,000). Asked only when isAge50OrOlder. Used by the us.federal.retirement.* maximum targets.",
+  "type": "boolean"
+}

Added value: +{
+  "description": "Elective deferrals (pre-tax and Roth, including any catch-up) this person already made THIS YEAR to OTHER employers' 401(k), 403(b), SIMPLE or Thrift Savings plans — they share one § 402(g) limit and one catch-up limit per person, so they reduce the room left for the solo plan. Used by the us.federal.retirement.solo_401k_max.* targets. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "An S-corporation owner-employee's compensation from their own corporation for its retirement plan (§ 415(c)(3)): W-2 box 1 wages from that corporation PLUS the elective deferrals made to its plan (box 12 codes D and AA), so box 1 + deferrals. Not other employers' wages. Drives the us.federal.retirement.*.s_corp maximum targets only. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "The rental entered through rentalIncomeBeforeDepreciation is NOT § 1411 net investment income because it is derived in the ordinary course of a § 162 trade or business (Form 8960 line 4b): a real estate professional's nonpassive rental (§ 469(c)(7)) that rises to a trade or business — participating more than 500 hours in the rental activity, or in 5 of the last 10 years, qualifies under the safe harbor — or a rental properly grouped with a trade or business in which the taxpayer materially participates (Reg. § 1.469-4(d)(1)). Leave false for an ordinary passive rental: its net income is investment income (Form 8960 line 4a).",
+  "type": "boolean"
+}

Previous value: -"Net Schedule E rental/royalty income AFTER § 469 netting (compute allowed passive losses with the standalone target us.federal.passive_loss_allowed, then enter the net POSITIVE result here) that is NOT QBI-eligible. NONPASSIVE Schedule E losses (§ 469(c)(7) real-estate professional) are not enterable here: net them against k1OrdinaryBusinessIncome when QBI-eligible (they reduce the QBI base too), else disclose a wage-substitution workaround and keep medicareWages/socialSecurityWages at their true W-2 values — QBI-eligible pass-through income belongs in k1OrdinaryBusinessIncome instead. Treated as ordinary income with no SE tax; NOT counted as § 1411 investment income by this corpus (nonpassive/self-rental character attested — passive rental income that IS investment income would be missed by the NIIT rule: disclosed limitation). In dollars."New value: +"Net Schedule E rental/royalty income AFTER § 469 netting (compute allowed passive losses with the standalone target us.federal.passive_loss_allowed, then enter the net POSITIVE result here) that is NOT QBI-eligible. NONPASSIVE Schedule E losses (§ 469(c)(7) real-estate professional) are not enterable here: net them against k1OrdinaryBusinessIncome when QBI-eligible (they reduce the QBI base too), else disclose a wage-substitution workaround and keep medicareWages/socialSecurityWages at their true W-2 values — QBI-eligible pass-through income belongs in k1OrdinaryBusinessIncome instead. Treated as ordinary income with no SE tax; NOT counted as § 1411 investment income by this corpus (nonpassive/self-rental character attested — passive rental income that IS investment income belongs in rentalIncomeBeforeDepreciation instead (an after-depreciation net goes there with rentalDepreciableBasis 0), which the NIIT rule counts). In dollars."

Added value: +{
+  "description": "JOINT RETURN ONLY: the OTHER spouse's own net profit from self-employment (their own Schedule C line 31) when both spouses are self-employed — the second Schedule SE. selfEmploymentNetProfit holds the first spouse's. Each spouse's Schedule SE has its own $400 floor and its own social security wage base, coordinated with that spouse's own W-2 box 3 (spouseSocialSecurityWages). Both profits count in gross income, earned income, QBI and Form 8959. Not modeled for this second spouse, disclosed: SEP or solo 401(k) contributions, self-employed health insurance and the simplified home office (sepContribution, selfEmployedHealthPremiums and homeOfficeSquareFeet are the first spouse's). Any other filing status refuses: on a separate or single return, enter the filer's own profit in selfEmploymentNetProfit. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "W-2 box 3 social security wages of the spouse in spouseSelfEmploymentNetProfit — line 8a of THAT spouse's Schedule SE, which caps their OASDI portion at the wage base minus these wages. Only that spouse's own W-2s, never the couple's sum. Asked only when spouseSelfEmploymentNetProfit is given. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "additionalProperties": false,
+  "description": "Form 5695 residential energy credits (§ 25D Part I costs, fuel cell capacity, prior-year carryforward; § 25C Part II costs by printed line) — TY2025 is the last year for new expenditures (OBBBA); TY2026 honours only the Part I carryforward",
+  "properties": {
+    "batteryStorageCosts": {
+      "description": "Form 5695 line 5b: qualified battery storage technology costs (§ 25D(d)(6)) — capacity of at least 3 kilowatt hours (line 5a, attested: enter 0 if under 3 kWh); same labor and netting rules as line 1. In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "centralAirConditionerCosts": {
+      "description": "Form 5695 line 22c: cost of qualifying central air conditioners (highest CEE efficiency tier in effect at the start of the year placed in service; QMID — attested; lines 22a + 22b), INCLUDING onsite preparation, assembly and installation labor. Home in the United States, originally placed in service by the taxpayer (lines 21a–21b, attested). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "electricalPanelCosts": {
+      "description": "Form 5695 line 25c: cost of improvements to or replacement of panelboards, subpanelboards, branch circuits or feeders (enabling property, § 25C(d)(2)(D)) — National Electric Code, at least 200 amps, installed with enabled qualifying property in the same year (line 25a, attested; QMID — attested), including installation labor. In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "exteriorDoorMostExpensiveCost": {
+      "description": "Form 5695 line 19a: cost of the most expensive qualifying exterior door (Energy Star requirements; QMID reported — attested); excludes installation labor. In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "exteriorDoorOtherCosts": {
+      "description": "Form 5695 line 19f: cost of all other qualifying exterior doors (lines 19d + 19e); excludes installation labor. In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "fuelCellHalfKilowatts": {
+      "anyOf": [
+        {
+          "type": "integer"
+        },
+        {
+          "type": "string"
+        }
+      ],
+      "description": "Form 5695 line 10: nameplate capacity of the fuel cell property on line 8 in whole HALF-kilowatt increments (2 per kW, rounded down; 0 if under 0.5 kW) — the § 25D(b)(1) cap is $500 per half kilowatt."
+    },
+    "fuelCellPropertyCosts": {
+      "description": "Form 5695 line 8: qualified fuel cell property costs (§ 25D(d)(3)) installed on or in connection with the taxpayer's MAIN home in the United States (line 7a, attested); nameplate capacity of at least 0.5 kW and electricity-only generation efficiency over 30%. Joint occupants (other than spouses) enter their allocable share under the $1,667-per-half-kilowatt rule in the instructions. In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "gasOilFurnaceBoilerCosts": {
+      "description": "Form 5695 line 24c: cost of qualifying natural gas, propane or oil furnaces and hot water boilers (highest CEE tier; oil units rated for 20% eligible fuel blends per the 2021 Energy Star criteria; QMID — attested; lines 24a + 24b), including installation labor. In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "gasOilWaterHeaterCosts": {
+      "description": "Form 5695 line 23c: cost of qualifying natural gas, propane or oil water heaters (highest CEE tier; QMID — attested; lines 23a + 23b), including installation labor. In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "geothermalHeatPumpCosts": {
+      "description": "Form 5695 line 4: qualified geothermal heat pump property costs (§ 25D(d)(5)) — Energy Star requirements in effect at purchase (attested); same labor and netting rules as line 1. In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "heatPumpBiomassCosts": {
+      "description": "Form 5695 line 29g: cost of qualifying electric or natural gas heat pumps and heat pump water heaters (highest CEE tier) and biomass stoves and boilers (thermal efficiency of at least 75%, higher heating value) — QMID reported (attested); lines 29a through 29f, including installation labor. In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "homeEnergyAuditCosts": {
+      "description": "Form 5695 line 26b: cost of home energy audits of the main home — inspection and written report by or under a Qualified Home Energy Auditor certified by a Qualified Certification Program (line 26a, attested; § 25C(e)). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "insulationAirSealingCosts": {
+      "description": "Form 5695 line 18a: cost of insulation material or system (including air sealing) specifically and primarily designed to reduce heat loss or gain of the main home, meeting the IECC criteria (§ 25C(c)(2)(A)); EXCLUDES onsite preparation, assembly or installation labor. Main home in the United States, original use, 5-year expected life, not related to construction of the home (lines 17a–17e, attested). Net of subsidized energy financing and nontaxable utility subsidies. In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "residentialCleanEnergyCarryforward": {
+      "description": "Form 5695 line 12: residential clean energy credit carryforward from the prior year's Form 5695 line 16 (§ 25D(c)). For TY2026 this is the 2025 Form 5695 line 16 — the only § 25D amount claimable after the credit's termination. In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "smallWindEnergyCosts": {
+      "description": "Form 5695 line 3: qualified small wind energy property costs (§ 25D(d)(4)); same labor and netting rules as line 1. In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "solarElectricCosts": {
+      "description": "Form 5695 line 1: qualified solar electric property costs (§ 25D(d)(2)) for a home in the United States, including allocable onsite preparation, assembly, installation, piping and wiring labor; net of any nontaxable utility subsidy and of any business-use allocation (less than 80% nonbusiness use). Installation must be COMPLETED in the tax year (§ 25D(e)(8)(A)). In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "solarWaterHeatingCosts": {
+      "description": "Form 5695 line 2: qualified solar water heating property costs (§ 25D(d)(1)) — at least half the energy from the sun, SRCC-certified (attested); same labor and netting rules as line 1. In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    },
+    "windowsSkylightsCosts": {
+      "description": "Form 5695 line 20c: cost of all qualifying exterior windows and skylights (Energy Star certification; QMID reported — attested; lines 20a + 20b); excludes installation labor. In dollars.",
+      "type": [
+        "number",
+        "string"
+      ]
+    }
+  },
+  "type": "object"
+}

Added value: +{
+  "description": "Long-term capital loss carried over from the prior year (§ 1212(b)(1)(B); Schedule D line 14, from line 13 of the prior year's Capital Loss Carryover Worksheet), entered positive. Enter longTermCapitalGains/longTermCapitalLoss WITHOUT it: the engine nets it into the long-term bucket (Schedule D line 15) before the § 1222 cross-netting. Cannot be combined with netCapitalLoss. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Short-term capital loss carried over from the prior year (§ 1212(b)(1)(A); Schedule D line 6, from line 8 of the prior year's Capital Loss Carryover Worksheet), entered positive. Enter shortTermCapitalGains/shortTermCapitalLoss WITHOUT it: the engine nets it into the short-term bucket (Schedule D line 7) before the § 1222 cross-netting. Cannot be combined with netCapitalLoss. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "with refuseDefaults: fact ids whose documented defaults you accept (they still appear under assumptions)",
+  "items": {
+    "maxLength": 80,
+    "type": "string"
+  },
+  "maxItems": 300,
+  "type": "array"
+}

Added value: +100

Added value: +100

Added value: +100

Added value: +100

Added value: +100

Added value: +100

Added value: +100

Added value: +8

Added value: +100

Added value: +100

Added value: +100

Added value: +{
+  "description": "refuse defaults: every fact the answer needs must be given explicitly. A fact left out refuses with NEEDS_FACTS even when it has a documented default; each entry in error.data.missing carries that `default` so you can pass the value or accept it via allowDefaults. A missing enum can hide the facts behind it, so a second call may list more. Default false: defaults apply and are listed under assumptions.",
+  "type": "boolean"
+}

Previous value: -"social security tax withheld — recorded and summed; the Schedule 3 line 11 excess-withholding credit (several employers over the wage-base maximum) is NOT computed, a note flags it when the total exceeds the year's maximum"New value: +"social security tax withheld — recorded and summed per person; the Schedule 3 line 11 excess-withholding credit (several employers over the wage-base maximum) is NOT computed: when it is owed the response reports complete:false with the item under `incomplete`, and strict mode refuses with INCOMPLETE_RETURN"

Previous value: -"strict mode for completed returns: if any transcribed document omits a box the return depends on (e.g. W-2 box 2 federal withholding), refuse with NEEDS_FACTS naming the box instead of treating it as $0. Default false — the $0 assumption is disclosed in documentNotes."New value: +"strict mode for completed returns: refuse instead of finishing a return on an assumption. A transcribed document that omits a box the return depends on (e.g. W-2 box 2) refuses with NEEDS_FACTS naming the box; a return that depends on an item this build does not compute (e.g. the Schedule 3 line 11 excess social security credit) refuses with INCOMPLETE_RETURN listing each item under error.data.incomplete. Default false — the $0 assumption goes to documentNotes and the uncomputed items come back as `incomplete` with complete:false."

Added value: +{
+  "$ref": "#/properties/documents/properties/w2s/items/properties/box2",
+  "description": "social security tax withheld — recorded and summed; the Schedule 3 line 11 excess-withholding credit (several employers over the wage-base maximum) is NOT computed, a note flags it when the total exceeds the year's maximum"
+}

Added value: +{
+  "description": "strict mode for completed returns: if any transcribed document omits a box the return depends on (e.g. W-2 box 2 federal withholding), refuse with NEEDS_FACTS naming the box instead of treating it as $0. Default false — the $0 assumption is disclosed in documentNotes.",
+  "type": "boolean"
+}

Added value: +{
+  "description": "include the full proof artifact in the response as `proof` (PROOF-FORMAT v2: every applied rule, input, assumption and rounding, verifiable offline against corpusMerkleRoot; ~200 KB). Default false — the hashes alone are returned.",
+  "type": "boolean"
+}

Previous value: -"interview-confirmed full rollover (e.g. 'distributions less rollovers = 0') — excluded from taxable income regardless of box 2a"New value: +"interview-confirmed full rollover (e.g. 'distributions less rollovers = 0') — excluded from taxable income regardless of box 2a. NOT for a code-G direct rollover to a ROTH: the payer reports the converted amount in box 2a and it IS taxable"

Added value: +{
+  "description": "who earned the self-employment income (Schedule C / 1099-NEC / 1099-K) — defaults to the taxpayer; on a joint return this selects whose W-2 box 3 feeds Schedule SE line 8a",
+  "enum": [
+    "taxpayer",
+    "spouse"
+  ],
+  "type": "string"
+}

Added value: +{
+  "description": "whose W-2 this is (box e) — REQUIRED on a joint return with self-employment income, because Schedule SE line 8a coordinates the wage base with the SE earner's OWN box 3 only",
+  "enum": [
+    "taxpayer",
+    "spouse"
+  ],
+  "type": "string"
+}

Previous value: -"MFS filer lived apart from the spouse AT ALL TIMES during the year — § 469(i)(5) (halves the special allowance to $12,500/$50,000; living together at any time = NO allowance) AND § 219(g)(4) (an MFS filer who lived apart all year is NOT treated as married for the IRA-deduction phaseout: the single ranges apply and no spousal-coverage attribution occurs)."New value: +"MFS filer lived apart from the spouse AT ALL TIMES during the year — § 469(i)(5) (halves the special allowance to $12,500/$50,000; living together at any time = NO allowance) AND § 219(g)(4) (an MFS filer who lived apart all year is NOT treated as married for the IRA-deduction phaseout: the single ranges apply and no spousal-coverage attribution occurs) AND § 86(c)(1)(C)(ii) (the $0 social-security base amount applies only to an MFS filer who did NOT live apart all year; one who did uses the $25,000/$34,000 unmarried amounts)."

Added value: +{
+  "description": "Form 1040 lines 1b-1h earned income NOT on a W-2 box 1 — taxable dependent care benefits (Form 2441 Part III, line 26 → line 1e), household employee wages without a W-2 (1b), unreported tips (1c), Medicaid waiver payments elected in (1d), nonqualified deferred compensation (1g). Added to wages (earned income); reported on line 1h. Allowed together with a documents block.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "socialSecurityWages is an EXPLICIT figure for the self-employment earner — set it (with socialSecurityWages, even $0) when that person's own W-2 box 3 is known, so Schedule SE line 8a uses it instead of falling back to box-1 wages. The documents compiler sets it from W-2 recipients; a joint return where the SE earner has no W-2 needs it with socialSecurityWages 0 (us.federal.se_tax).",
+  "type": "boolean"
+}

Added value: +{
+  "anyOf": [
+    {
+      "type": "integer"
+    },
+    {
+      "type": "string"
+    }
+  ],
+  "description": "Form PIT-RES line 21: the number of boxes checked for age 65 or over and blindness — $2,500 each, maximum two boxes ($5,000) per person. Four boxes are possible on a joint return, and on a married-filing-separate return (status 3) when the spouse's boxes qualify under 30 Del. C. § 1108(b)(2)/(4): that spouse is 65 or over or blind, has NO gross income, and is not another taxpayer's dependent. Two boxes for every other status, and per column of a combined separate return. Not allowed with itemized deductions (us.de.standard_deduction)."
+}

Added value: +{
+  "description": "Form PIT-RES line 12: Delaware adjusted gross income — the denominator of the other-state credit ratio (us.de.other_state_credit). May be negative. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Form PIT-RES line 6: the person claiming the pension exclusion was 60 or over on December 31 of the tax year — the 60-or-over tier allows $12,500 of pension PLUS eligible retirement income, while under 60 allows only $2,000 of pension (us.de.pension_exclusion).",
+  "type": "boolean"
+}

Added value: +{
+  "anyOf": [
+    {
+      "type": "integer"
+    },
+    {
+      "type": "string"
+    }
+  ],
+  "description": "Form PIT-RES line 27b: the number of persons 60 or over on December 31 (you and/or your spouse) — an additional $110 each (us.de.personal_credits)."
+}

Added value: +{
+  "description": "Form PIT-RES line 10: adjusted gross income after the Section B subtractions but BEFORE the line 11 exclusion — the statutory 'adjusted gross income (without reduction by this exclusion)' income test (us.de.elderly_disabled_exclusion). May be negative. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "TY2026 and after: the person claiming the 60-or-over pension exclusion has been legally domiciled in Delaware (a 'resident individual' under 30 Del. C. § 1103) for at least three years — 30 Del. C. § 1106(b)(3)f.4, added by 85 Del. Laws c. 426 effective August 17, 2026. A 60-or-over person who does not meet it gets NO pension exclusion at all, not the under-60 tier (us.de.pension_exclusion version 2). Not needed for TY2025.",
+  "type": "boolean"
+}

Added value: +{
+  "description": "Form PIT-RES line 11 worksheet: earned income (wages, tips, farm or business income) — must be under $2,500, or under $5,000 on a joint return, for the elderly/disabled exclusion (us.de.elderly_disabled_exclusion). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "DE Schedule II line 12: Form PIT-RES line 33 — the Delaware tax after ALL other non-refundable credits, which decides which earned income credit branch applies (us.de.eitc). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Form PIT-RES line 6, 60-or-over worksheet: eligible retirement income — dividends, capital gains net of losses, interest, net rental income from real property, and qualified retirement plan distributions (IRA, 401(k), Keogh, and IRC 457 government deferred compensation). Counts ONLY for a person 60 or over (us.de.pension_exclusion). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "anyOf": [
+    {
+      "type": "integer"
+    },
+    {
+      "type": "string"
+    }
+  ],
+  "description": "Form PIT-RES line 27a: the number of federal exemptions (yourself, your spouse on a joint return, and dependents) — $110 each. A childless joint return enters 2 (us.de.personal_credits)."
+}

Added value: +{
+  "description": "Form PIT-RES line 31 worksheet: the federal child and dependent care credit from federal Form 2441 line 11. Delaware allows 50% of it, capped at $3,000 and at the tax (us.de.child_care_credit). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "DE Schedule II line 13: the federal earned income credit from federal Form 1040 line 27. Delaware allows either 20% limited to the tax or 4.5% fully refundable (us.de.eitc). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Form PIT-RES line 24: the Delaware tax before credits, which the other-state credit ratio is applied to (us.de.other_state_credit). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Form PIT-RES line 20b: itemizing Delaware deductions instead of the standard deduction. Delaware's election is INDEPENDENT of the federal one, but it disallows the line 21 additional standard deduction entirely (us.de.standard_deduction).",
+  "type": "boolean"
+}

Added value: +{
+  "description": "Form PIT-RES line 6 checkbox: the pension is a United States military pension — raises the UNDER-60 exclusion from $2,000 to $12,500. Since 84 Del. Laws c. 437 the definition covers the Army, Navy, Air Force, Marine Corps, Space Force, Coast Guard, the NOAA and Public Health Service commissioned corps, and the National Guard (us.de.pension_exclusion).",
+  "type": "boolean"
+}

Added value: +{
+  "description": "Other-state credit worksheet line 1: adjusted gross income from the other state's return. The ratio to Delaware AGI is capped at 100% (us.de.other_state_credit). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Other-state credit worksheet line 6: income tax paid to the other state net of its credits. EXCLUDES city and county taxes; the District of Columbia counts as a state (us.de.other_state_credit). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Form PIT-RES line 6: amounts received as pensions from employers, the United States, this State or its subdivisions. Excludes early distributions (1099-R box 7 code 1, or an early-withdrawal penalty) and employer-paid disability pension income before minimum retirement age (us.de.pension_exclusion). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Form PIT-RES line 11 worksheet: you were at least 60 years old OR totally and permanently disabled on December 31 (us.de.elderly_disabled_exclusion).",
+  "type": "boolean"
+}

Added value: +{
+  "description": "Form PIT-RES line 11 worksheet: your spouse was at least 60 years old OR totally and permanently disabled on December 31 — the $4,000 joint tier requires BOTH spouses to qualify (us.de.elderly_disabled_exclusion).",
+  "type": "boolean"
+}

Added value: +{
+  "description": "Form PIT-RES line 24: compute from the rate schedule at the exact taxable income instead of the printed Tax Table (taxable income under $60,000 uses the table's row midpoint by instruction; $60,000 or more always uses the schedule) (us.de.income_tax).",
+  "type": "boolean"
+}

Added value: +{
+  "anyOf": [
+    {
+      "type": "integer"
+    },
+    {
+      "type": "string"
+    }
+  ],
+  "description": "Form PIT-RES line 29: the number of qualifying active volunteer firefighters or members of a volunteer fire company auxiliary, ambulance or rescue squad on the return (0, 1 or 2) — $1,000 each. The Division verifies this credit before processing, so it defaults to none (us.de.volunteer_firefighter_credit)."
+}

Added value: +{
+  "description": "Other State and Foreign Tax Credit Worksheet line 19: Form N-11 line 34 adjusted tax liability (us.hi.other_state_credit). May be negative. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Hawaii adjusted gross income, Form N-11 line 20 — the medical, casualty, and miscellaneous floors and the overall limitation (us.hi.itemized_deductions), the renters credit AGI test (us.hi.renters_credit), and the child care percentage (us.hi.child_dependent_care_credit). May be negative. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Tax on Capital Gains Worksheet line 12: use HRS § 235-51(f)(1)(B)'s 'taxable income taxed at a rate below 7.25 per cent' under the 2025 brackets ($48,000 single/MFS, $72,000 HOH, $96,000 MFJ/QSS) instead of the printed $24,000 / $36,000 / $48,000 (us.hi.capital_gains_tax).",
+  "type": "boolean"
+}

Added value: +{
+  "description": "Worksheet A-5 line 19: casualty and theft losses after the $100-per-casualty reduction, before the 10% floor (us.hi.itemized_deductions). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Worksheet A-4 line 18: gifts to charity (cash, other, carryover) within the AGI limits (us.hi.itemized_deductions). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Schedule X line 20/22: qualified child and dependent care expenses paid in 2025 (before the $10,000 / $20,000 cap) (us.hi.child_dependent_care_credit). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "anyOf": [
+    {
+      "type": "integer"
+    },
+    {
+      "type": "string"
+    }
+  ],
+  "description": "Schedule X line 17: qualifying persons (1 → $10,000 cap; 2 or more → $20,000) (us.hi.child_dependent_care_credit)."
+}

Added value: +{
+  "description": "Schedule X line 18: deductible and excluded dependent care benefits (lines 14 + 15) that reduce the expense cap (us.hi.child_dependent_care_credit). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "anyOf": [
+    {
+      "type": "integer"
+    },
+    {
+      "type": "string"
+    }
+  ],
+  "description": "Form N-11 line 25 ovals: taxpayers (you and/or your spouse) claiming the $7,000 blind, deaf, or totally disabled exemption in lieu of all regular exemptions (Form N-172 certified) (us.hi.personal_exemption)."
+}

Added value: +{
+  "description": "Earned income (wages, salaries, tips, professional fees, taxable scholarships, net business and farm income less the SE tax deduction) — the dependent-filer standard deduction (us.hi.standard_deduction) and Schedule X line 23 (us.hi.child_dependent_care_credit). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "anyOf": [
+    {
+      "type": "integer"
+    },
+    {
+      "type": "string"
+    }
+  ],
+  "description": "Form N-11 line 6e: total exemptions (yourself, spouse, dependents, plus one more for each taxpayer or spouse 65 or older) — $1,144 each (us.hi.personal_exemption)."
+}

Added value: +{
+  "description": "Federal adjusted gross income, Form N-11 line 7 — the state income/sales tax deduction gate (us.hi.itemized_deductions) and the food/excise credit table (us.hi.food_excise_credit). May be negative. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Form N-356 line 2: the federal earned income credit claimed on the federal return (Form 1040 line 27a) — 40% (us.hi.eitc). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "anyOf": [
+    {
+      "type": "integer"
+    },
+    {
+      "type": "string"
+    }
+  ],
+  "description": "Form N-311 line 8: qualified exemptions — yourself, spouse, and dependents present in Hawaii more than nine months and not claimable by another (not the extra age-65 exemption), plus minor children supported by public agencies (us.hi.food_excise_credit)."
+}

Added value: +{
+  "description": "Total Itemized Deductions Worksheet line 2d: gambling and casualty or theft losses included in Worksheet A-6 line 30 — protected from the overall limitation (us.hi.itemized_deductions). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Worksheet A-3 lines 10-12: home mortgage interest and points (pre-TCJA limits) (us.hi.itemized_deductions). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Worksheet A-3 line 13: investment interest from Form N-158 — protected from the overall limitation (us.hi.itemized_deductions). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Tax on Capital Gains Worksheet line 9: Form N-158 line 4e — net capital gain elected as investment income (us.hi.capital_gains_tax). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Worksheet A-6 line 26: unreimbursed employee business expenses, tax preparation fees, and other expenses subject to the 2% floor (us.hi.itemized_deductions; ignored for TY2026). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Worksheet A-1 line 1: medical and dental expenses before the 7.5% floor (us.hi.itemized_deductions). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Schedule X Part II checkbox: a married-filing-separately filer who lived apart from the spouse the last six months, kept the qualifying person's home, and paid over half its cost (us.hi.child_dependent_care_credit).",
+  "type": "boolean"
+}

Added value: +{
+  "description": "Tax on Capital Gains Worksheet line 7: Hawaii net capital gain (federal Schedule D line 16 plus Hawaii adjustments) (us.hi.capital_gains_tax). May be negative. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Other State and Foreign Tax Credit Worksheet line 2: the net capital gain beside Form N-11 line 27a (us.hi.other_state_credit). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Tax on Capital Gains Worksheet line 4: Hawaii net long-term capital gain (federal Schedule D line 15 plus Hawaii long-term adjustments) (us.hi.capital_gains_tax). May be negative. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "With one disabled spouse on a joint return, the non-disabled spouse is 65 or older — $9,288 instead of $8,144 (us.hi.personal_exemption).",
+  "type": "boolean"
+}

Added value: +{
+  "description": "Worksheet A-6 line 30: other deductions not subject to the 2% limit (gambling losses to the extent of winnings, impairment-related work expenses) (us.hi.itemized_deductions). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Other State and Foreign Tax Credit Worksheet line 9: tax paid to other states plus foreign tax not credited federally (us.hi.other_state_credit). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Worksheet A-2 line 8: other deductible taxes (us.hi.itemized_deductions). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Other State and Foreign Tax Credit Worksheet line 3: out-of-state income including capital gains, excluding Hawaii-exempt income (us.hi.other_state_credit). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Other State and Foreign Tax Credit Worksheet line 4: long-term capital gains from sources outside Hawaii (us.hi.other_state_credit). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Worksheet A-2 line 7: personal property taxes paid to other states (us.hi.itemized_deductions). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Worksheet A-2 line 6: real estate taxes (no foreign real property taxes) (us.hi.itemized_deductions). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Schedule X line 7: rent paid in 2025 for the Hawaii residence (not exempt from real property tax) net of utilities, parking, ground rent, and subsidies — must exceed $1,000 (us.hi.renters_credit). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "anyOf": [
+    {
+      "type": "integer"
+    },
+    {
+      "type": "string"
+    }
+  ],
+  "description": "Schedule X line 11: qualified exemptions (yourself, spouse, dependents present more than nine months and not claimable by another) plus one more for you and one for your spouse if 65 or older — $50 each (us.hi.renters_credit)."
+}

Added value: +{
+  "description": "Form N-11 line 15: the taxpayer's military reserve or Hawaii National Guard duty pay (W-2 Box 16 from the reserve component) — the first $8,636 is excluded (us.hi.reserve_pay_exclusion). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Schedule X Part I: the spouse's Hawaii adjusted gross income, added for married filing separately (us.hi.renters_credit). May be negative. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Schedule X line 24: the spouse's earned income on a joint return (or the $200 / $400 monthly deemed amount for a student or disabled spouse) (us.hi.child_dependent_care_credit). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Form N-311 line 5: the spouse's federal AGI, added for married filing separately (us.hi.food_excise_credit). May be negative. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Form N-11 line 15: the spouse's reserve or National Guard duty pay on a joint return (us.hi.reserve_pay_exclusion). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Worksheet A-2 line 5: state and local income taxes (or the elected general sales taxes) — allowed only when federal AGI is under $100,000 single/MFS, $150,000 HOH, $200,000 MFJ/QSS; exclude amounts claimed under the other-state credit (us.hi.itemized_deductions). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Other State and Foreign Tax Credit Worksheet line 13: the Form N-11 line 27 tax from the table, schedule, or capital gains worksheet (us.hi.other_state_credit). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Compute Form N-11 line 27 from the Tax Rate Schedules at the exact income instead of the Tax Table (taxable income under $100,000 uses the table's $50-row midpoint by default; $100,000 or more always uses the schedules) (us.hi.income_tax, us.hi.capital_gains_tax, us.hi.other_state_credit).",
+  "type": "boolean"
+}

Added value: +{
+  "description": "Schedule I line 17: contributions to an Achieving a Better Life Experience (ABLE) account — up to $3,000, or $6,000 on a joint return (us.mt.able_subtraction). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Schedule 2EC eligibility: the claimant reached age 62 by December 31 of the tax year (us.mt.elderly_homeowner_renter_credit).",
+  "type": "boolean"
+}

Added value: +{
+  "description": "Schedule III Part II line 15: Montana net long-term capital gains tax from Form 2 page 2 line 11 — the base the other-state credit's capital gains block is limited by (us.mt.other_state_credit). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Form 2 line 15: the federal earned income credit from federal Form 1040 line 27 — Montana allows 10% of it for 2025, 20% from 2026, refundable (us.mt.eitc). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Schedule III Part II line 13: federal net long-term capital gains — the denominator of the capital gains block's second ratio (us.mt.other_state_credit). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Schedule 2EC line 18: GROSS household income — all income of ALL household members, taxable and non-taxable, including the full amount of pensions and annuities, Railroad Retirement and veterans' disability benefits, excluded capital gains, alimony, support money, cash public assistance, tax-exempt interest, all Social Security, and refundable credits received in cash (expressly including the 2024 Montana property tax rebate). This is NOT federal AGI. Must be under $45,000 (us.mt.elderly_homeowner_renter_credit). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "MCA 15-30-2120(9)(a): the military retiree either became a Montana resident on or after June 30, 2023, or was a resident before receiving the pension and remained one after (us.mt.military_retirement_subtraction).",
+  "type": "boolean"
+}

Added value: +{
+  "description": "MCA 15-30-2120(9)(b): the subtraction is being claimed within the five consecutive years allowed after first qualifying (us.mt.military_retirement_subtraction).",
+  "type": "boolean"
+}

Added value: +{
+  "description": "Schedule I line 13: military pension, military retirement income, or military survivor benefits (Form WMRE) — the subtraction is the LESSER of Montana source wage income or 50% of this amount (us.mt.military_retirement_subtraction). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "MCA 15-30-2120(8)(b): Montana source wage income — the cap on the military retirement subtraction. The statute defines it as wages, salary, tips and other compensation for services performed in Montana PLUS net income from a trade, business, profession or occupation carried on in Montana PLUS net income from Montana farming, so Schedule C and F net income count; a fully retired veteran with none of the three gets nothing (us.mt.military_retirement_subtraction). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Form 2 page 2 line 2: net long-term capital gains subject to the federal net long-term capital gains tax — generally the LESSER of federal Schedule D line 15 or line 16 (us.mt.income_tax, us.mt.capital_gains_tax). Montana taxes these at 3% / 4.1%; qualified dividends are NOT included (they are Montana ordinary income). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Schedule 2EC eligibility: the claimant occupied a Montana residence as an owner, renter or lessee for at least six months during the tax year (us.mt.elderly_homeowner_renter_credit).",
+  "type": "boolean"
+}

Added value: +{
+  "description": "Schedule III Part II line 3: income sourced and taxable to Montana excluding net long-term capital gains (full-year residents: federal Form 1040 line 9 excluding net long-term capital gains, less related expenses) — the denominator of the second ratio (us.mt.other_state_credit). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Schedule III Part II line 5: Montana ordinary income tax from Form 2 page 2 line 12 — the base the other-state credit's ordinary block is limited by (us.mt.other_state_credit). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Schedule III Part II line 11: net long-term capital gain sourced and taxable to the other state or country and included in Montana taxable income (us.mt.other_state_credit). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Schedule III Part II line 1: income sourced and taxable to the other state or country that is included in Montana taxable income, EXCLUDING net long-term capital gains (us.mt.other_state_credit). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Schedule III Part II lines 4 AND 14: the TOTAL income tax liability actually paid to the other state or country, excluding penalties and interest (us.mt.other_state_credit). The same figure feeds both blocks — the line 16 ratio attributes the capital-gains share; do not pre-attribute. North Dakota WAGES are not eligible (reciprocity); foreign tax is not eligible if a federal Form 1116 credit was claimed. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Schedule III Part II lines 2 and 12: ALL income sourced and taxable to the other state or country — the denominator of the first ratio (us.mt.other_state_credit). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Schedule 2EC line 23: property tax billed on the Montana residence and up to one acre, including special assessments and fees but excluding penalties and interest (us.mt.elderly_homeowner_renter_credit). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Schedule 2EC line 24: rent paid in the tax year for the Montana residence — 15% of it is the rent-equivalent tax paid. Excludes mortgage payments, nursing home costs paid directly from Social Security, and rent paid by a rental assistance program (us.mt.elderly_homeowner_renter_credit). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Schedule 2EC eligibility: the claimant resided in Montana for at least nine months during the tax year (us.mt.elderly_homeowner_renter_credit).",
+  "type": "boolean"
+}

Added value: +{
+  "description": "Schedule 2EC attestation: 'I am the only member of my household claiming this credit' — only one elderly homeowner/renter credit is allowed per household (us.mt.elderly_homeowner_renter_credit).",
+  "type": "boolean"
+}

Added value: +{
+  "description": "Form 2 line 6: your spouse attained age 65 — a second $5,660 subtraction, on a JOINT return only (us.mt.age65_subtraction).",
+  "type": "boolean"
+}

Added value: +{
+  "description": "Form 2 line 6: you attained age 65 — a $5,660 subtraction from federal taxable income for 2025 (us.mt.age65_subtraction).",
+  "type": "boolean"
+}

Added value: +{
+  "description": "Schedule I line 16: contributions to a Montana family education savings (section 529) account — up to $4,500, or $9,000 on a joint return, for 2025 (us.mt.tuition_savings_subtraction). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Net long-term capital gain worksheet line 6: the portion of that gain already included in an amount entered on Form ND-1 line 7 (exempt Native American income) or line 16 (Schedule ND-1SA subtractions), which is not eligible for the 40% exclusion (us.nd.capital_gain_exclusion). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Form ND-1 line 12: contributions to a North Dakota College SAVE account administered by the Bank of North Dakota — capped at $5,000, or $10,000 on a joint return. Rollovers from another section 529 plan do NOT qualify (us.nd.college_save_deduction). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Schedule ND-1CR line 1c: the part of federal AGI sourced to the other state that was received or earned while a North Dakota resident — the numerator of the four-decimal ratio (us.nd.other_state_credit). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Schedule ND-1CR line 4: the North Dakota tax from Form ND-1 line 20, which the ratio is applied to (us.nd.other_state_credit). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Marriage Penalty Credit Worksheet line 10: the tax on WORKSHEET LINE 1 — the couple's Form ND-1 line 18 taxable income, NOT their qualified income — computed on the MARRIED FILING JOINTLY rate schedule (us.nd.marriage_penalty_credit). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Marriage Penalty Credit Worksheet: the qualified income of the LOWER-earning spouse, which must exceed $47,550 for 2025 (us.nd.marriage_penalty_credit). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Net long-term capital gain worksheet line 3: the SMALLER of federal Schedule D lines 15 and 16 — or, when no Schedule D was required, the capital gain distributions from Form 1040 line 7. The worksheet stops outright if either Schedule D figure is zero or less, so a net loss yields no exclusion (us.nd.capital_gain_exclusion). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Schedule ND-1CR line 2: for a full-year resident, federal AGI (Form ND-1 line 1a) LESS the line 5 United States obligation interest — the denominator of the ratio (us.nd.other_state_credit). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Schedule ND-1CR line 6: the NET income tax shown on the other state's return — after that state's credits but before its withholding and estimated payments — plus any local jurisdiction tax in that same state. Foreign countries do not qualify, and Montana and Minnesota WAGES are excluded by reciprocity (us.nd.other_state_credit). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Form ND-1 line 13: qualified dividends from federal Form 1040 or 1040-SR line 3a — North Dakota excludes 40%. A part-year resident or nonresident uses the portion reported to North Dakota (us.nd.qualified_dividend_exclusion). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Marriage Penalty Credit Worksheet line 7: the tax on WORKSHEET LINE 6 computed on the SINGLE rate schedule (us.nd.marriage_penalty_credit). Line 6 is the lower-earning spouse's qualified income MINUS the worksheet's preprinted $15,750 (half the federal joint standard deduction) — the rule takes this line as a computed amount and does NOT subtract the $15,750 itself, so a caller supplying the tax on the unreduced income overstates the credit. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Marriage Penalty Credit Worksheet line 9: the tax on WORKSHEET LINE 8 computed on the SINGLE rate schedule (us.nd.marriage_penalty_credit). Line 8 is Form ND-1 line 18 taxable income MINUS that same worksheet line 6 amount (the lower-earning spouse's qualified income less the preprinted $15,750). The rule takes this line as a computed amount and performs neither subtraction itself. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Form ND-1 line 18: North Dakota taxable income — the marriage penalty credit requires it to exceed $81,036 for 2025 (us.nd.marriage_penalty_credit). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Form ND-1 line 20: compute from the rate schedule at the exact taxable income instead of the printed Tax Table (taxable income under $100,000 uses the table's $50-row midpoint, which section 57-38-30.3(10) makes mandatory; $100,000 or more always uses the schedule) (us.nd.income_tax).",
+  "type": "boolean"
+}

Added value: +{
+  "description": "Form RI-1040H Part 1 question D: you or your spouse were 65 or older, or receiving Social Security disability benefits, as of December 31, 2025 — plus domicile for the whole year and current taxes/rent (us.ri.property_tax_relief_credit).",
+  "type": "boolean"
+}

Added value: +{
+  "anyOf": [
+    {
+      "type": "integer"
+    },
+    {
+      "type": "string"
+    }
+  ],
+  "description": "RI Schedule E line 5: total exemptions — yourself (unless claimable by another), your spouse on a joint return, and dependents — $5,100 each (us.ri.exemption)."
+}

Added value: +{
+  "description": "Federal adjusted gross income, Form RI-1040 line 1 — the Social Security and pension modification income tests and the use tax lookup table (us.ri.social_security_modification, us.ri.pension_modification, us.ri.use_tax). May be negative. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "RI Schedule I line 20: the federal child and dependent care credit, Schedule 3 line 2 — 25% (us.ri.child_dependent_care_credit). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "RI Schedule EIC line 39: the federal earned income credit, Form 1040 line 27a — 16% (us.ri.eitc). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Form RI-1040H line 32: total 2025 household income of every household member, taxable and nontaxable, with losses added back (us.ri.property_tax_relief_credit). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "anyOf": [
+    {
+      "type": "integer"
+    },
+    {
+      "type": "string"
+    }
+  ],
+  "description": "Form RI-1040H line 1f: persons in the household — the '1 person' or '2 or more' percentage column (us.ri.property_tax_relief_credit)."
+}

Added value: +{
+  "description": "RI Schedule I line 19: Form RI-1040 line 8 income tax — the cap on the child care credit (us.ri.child_dependent_care_credit). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "RI Schedule II line 23: line 8 income tax less the Schedule I line 22 credit (us.ri.other_state_credit). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "RI Schedule U line 7e: net use tax due on single purchases of $1,000 or more (7% less sales tax paid) added to the lookup amount (us.ri.use_tax). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Modified federal adjusted gross income, Form RI-1040 line 3 (federal AGI plus RI Schedule M net modifications) — the standard deduction and exemption phase-outs (us.ri.standard_deduction, us.ri.exemption) and the other-state credit ratio (us.ri.other_state_credit). May be negative. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "RI Schedule II line 24: income derived from the other state (Form RI-1040MU line 29 for several states) (us.ri.other_state_credit). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "RI Schedule II line 28: income tax due and paid to the other state (not withholding; $0 if fully refunded) (us.ri.other_state_credit). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Form RI-1040H line 2: property taxes paid or payable for 2025 on the homestead (the owner's share) (us.ri.property_tax_relief_credit). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Form RI-1040H line 7: rent paid in 2025 for occupancy only (net of utilities and furnishings), also rented land under a taxed home — 20% counts as property tax (us.ri.property_tax_relief_credit). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "RI Schedule U line 3: sales taxes paid in other states on the line 1 purchases (us.ri.use_tax). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Social Security Worksheet line 8: total Social Security benefits, Form 1040 line 6a (us.ri.social_security_modification). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Social Security Worksheet line 9: the part of line 8 attributed to the spouse who has reached full retirement age when only one spouse has (us.ri.social_security_modification). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "The spouse has reached Social Security full retirement age — born on or before March 1, 1959 for 2025 (joint returns) (us.ri.social_security_modification, us.ri.pension_modification).",
+  "type": "boolean"
+}

Added value: +{
+  "description": "Schedule M line 1t table line 2 column (b): the spouse's taxable pension and annuity income on a joint return (us.ri.pension_modification). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Social Security Worksheet line 11: taxable Social Security, Form 1040 line 6b (us.ri.social_security_modification). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "The taxpayer has reached Social Security full retirement age — born on or before March 1, 1959 for 2025 (Social Security Worksheet line 5; Schedule M line 1t question 1) (us.ri.social_security_modification, us.ri.pension_modification).",
+  "type": "boolean"
+}

Added value: +{
+  "description": "Schedule M line 1t table line 2 column (a): the taxpayer's federally taxable pension and annuity income (Form 1040 line 5b), not IRA distributions or military service pensions (us.ri.pension_modification). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Compute Form RI-1040 line 8 with the Tax Computation Worksheet arithmetic at the exact income instead of the Tax Table (taxable income under $100,000 uses the table's $50-row midpoint by default; $100,000 or more always uses the worksheet) (us.ri.income_tax).",
+  "type": "boolean"
+}

Added value: +{
+  "description": "RI Schedule U Option #2: use the safe-harbor lookup table on federal AGI instead of actual purchases (us.ri.use_tax).",
+  "type": "boolean"
+}

Added value: +{
+  "description": "RI Schedule U line 1: total price of purchases subject to use tax — 7% (us.ri.use_tax). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "anyOf": [
+    {
+      "type": "integer"
+    },
+    {
+      "type": "string"
+    }
+  ],
+  "description": "Form IN-111 line 4: the number of standard deduction boxes checked on federal Form 1040 (born before January 2, 1961, or blind) — $1,250 each; the chart allows at most two for single and head of household and four for the 'Married Filing Jointly or Qualifying Widow(er)' row and for married filing separately (us.vt.standard_deduction)."
+}

Added value: +{
+  "description": "Form IN-111 line 11: charitable contributions allowable under IRC § 170, whether or not itemized federally — the credit is 5% of the first $20,000 (us.vt.charitable_credit). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "anyOf": [
+    {
+      "type": "integer"
+    },
+    {
+      "type": "string"
+    }
+  ],
+  "description": "Schedule IN-112 Part II line 3: number of qualifying children (IRC § 152(c)) who were six years of age or younger at the close of the calendar year — born 2019 through 2025 for tax year 2025 — $1,000 each before the AGI phase-out (us.vt.child_tax_credit)."
+}

Added value: +{
+  "description": "Retirement Income Exemption Worksheet line 11: income received from the Civil Service Retirement System or another contributory system of the U.S., Vermont or another state based on earnings NOT covered by Social Security — the first $10,000 is excludable on the same AGI thresholds as Social Security, when that election is made (us.vt.retirement_income_exclusion). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "anyOf": [
+    {
+      "type": "integer"
+    },
+    {
+      "type": "string"
+    }
+  ],
+  "description": "Schedule IN-112 Part II line 5: number of qualifying children from federal Schedule EIC — one or more makes the Vermont credit 38% of the federal credit; none makes it 100% (us.vt.eitc)."
+}

Added value: +{
+  "description": "Schedule IN-153 Part II line 17: net adjusted capital gain from assets held MORE than three years, excluding gain on a primary or nonprimary residence, depreciable personal property (other than farm property and standing timber), and publicly traded stocks, bonds and financial instruments, less allocated investment interest — 40% is excludable up to $350,000 (us.vt.capital_gains_exclusion). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "anyOf": [
+    {
+      "type": "integer"
+    },
+    {
+      "type": "string"
+    }
+  ],
+  "description": "Form IN-111 line 5d: total personal exemptions — 1 for yourself unless someone can claim you, 1 for a spouse on a joint return only (NOT a qualifying widow(er) or married filing separately), plus other dependents (us.vt.personal_exemption)."
+}

Added value: +{
+  "description": "Form IN-111 line 1: federal adjusted gross income — the base for the 3% minimum tax above $150,000, the retirement and military exclusion phase-outs, the child tax credit and veteran credit phase-outs, the student loan interest limit and the estimated use tax table (us.vt.income_tax and the Vermont credit and exclusion rules). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Schedule IN-112 Part II line 1: the federal child and dependent care credit from Form 2441 line 11 — Vermont allows 72%, refundable (us.vt.child_dependent_care_credit). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Schedule IN-112 Part II line 6: the federal earned income credit from Form 1040 — Vermont allows 38% with qualifying children, 100% without (us.vt.eitc). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Schedule IN-119 Part I line 4 (federal tax on qualified plans and tax-favored accounts, investment credit recapture, Form 4972 lump-sum tax) or Part II line 11 (federal credit for the elderly or disabled, Vermont-based investment credit, farm income averaging) — 24% of it is the Vermont adjustment (us.vt.federal_tax_adjustment). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Schedule IN-153 line 20 base: federal taxable income (Form 1040 line 15) — the capital gains exclusion cannot exceed 40% of it (us.vt.capital_gains_exclusion). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Schedule IN-117 line 18: Vermont income tax from Form IN-111 line 14 (after the charitable credit, before the income adjustment and credits) (us.vt.other_state_credit). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Schedule IN-112 line 13: federally taxable U.S. military retirement income and military survivor benefit income (federal Form 1040 line 5b, DFAS 1099-R) — excluded in full at federal AGI up to $125,000, phased out to $175,000, for every filing status (us.vt.military_retirement_exclusion). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Schedule IN-117 line 17: modified Vermont adjusted gross income — federal AGI plus Schedule IN-112 lines 3 and 4, less lines 7 and 9 (us.vt.other_state_credit). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Schedule IN-153 Part I line 8: net adjusted capital gain — the smaller of federal Schedule D lines 15 and 16, less qualified dividends and other ineligible amounts, less allocated investment interest expense; the base of the $5,000 flat exclusion. Zero when the federal return shows a net capital loss (us.vt.capital_gains_exclusion). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Schedule IN-117 line 9: modified adjusted gross income taxed by the other state or Canadian province AND by Vermont — the AGI taxed there plus its bonus depreciation and non-Vermont obligation addbacks, less bonus depreciation and U.S. government interest subtracted there (us.vt.other_state_credit). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Schedule IN-117 line 20: income tax PAID to the other state or Canadian province on the line 9 income — not withholding, not city or county tax, and not the portion of Canadian tax taken as a federal foreign tax credit (us.vt.other_state_credit). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Schedule IN-112 line 12 election under 32 V.S.A. § 5830e(e)(1): exclude EITHER federally taxable Social Security ('social_security') OR up to $10,000 of Civil Service Retirement System / other non-Social-Security contributory system income ('contributory_system'); only one may be elected (us.vt.retirement_income_exclusion).",
+  "enum": [
+    "none",
+    "social_security",
+    "contributory_system"
+  ],
+  "type": "string"
+}

Added value: +{
+  "description": "Child Care Contribution Worksheet line 1: net earnings from self-employment, federal Schedule SE line 6 (us.vt.child_care_contribution). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Child Care Contribution Worksheet line 2: the part of Schedule SE line 6 earned for work performed outside Vermont (us.vt.child_care_contribution). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Schedule IN-112 line 16b: student loan interest already deducted on federal Form 1040 Schedule 1 line 21 — only the excess is subtracted for Vermont (us.vt.student_loan_interest_subtraction). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Schedule IN-112 line 16a: total interest paid in the year on qualified student loans (us.vt.student_loan_interest_subtraction). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Federal Form 1040 line 6b: federally taxable Social Security benefits — excluded in full at federal AGI up to $55,000 ($70,000 joint), phased out to $65,000 ($80,000 joint), when the Social Security election is made (us.vt.retirement_income_exclusion). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Schedule IN-112 Part I line 7: interest income from U.S. government obligations — subtracted from federal AGI before the 3% minimum tax is figured, per the Form IN-111 line 8 instruction (us.vt.income_tax). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Form IN-111 line 8: apply the rate schedule at the exact taxable income instead of the printed Tax Table (taxable income under $75,000 uses the $100-row midpoint; 'TAXABLE INCOME UNDER $75,000 USE THE TAX TABLES') (us.vt.income_tax).",
+  "type": "boolean"
+}

Added value: +{
+  "description": "Use Tax Worksheet Part 1: the filer did NOT keep records of untaxed purchases under $1,000 and uses the Estimated Use Tax Table on federal AGI instead of 6% of recorded purchases (us.vt.use_tax).",
+  "type": "boolean"
+}

Added value: +{
+  "description": "Use Tax Worksheet line 3a: total untaxed purchases of items $1,000 or more each — always reported item by item, even when the table estimates the small purchases (us.vt.use_tax). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Use Tax Worksheet line 3d: sales tax paid to another state on the purchases reported on lines 2a and 3a (us.vt.use_tax). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Use Tax Worksheet line 2a: total untaxed purchases of items under $1,000 each, from records (us.vt.use_tax). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Schedule IN-112 Part II lines 8-12: the filer has a discharge record or other record of separation from active duty verifying service in the uniformed services — the eligibility condition for the $250 veteran credit under 32 V.S.A. § 5830g(b) (us.vt.veteran_credit).",
+  "type": "boolean"
+}

Added value: +{
+  "anyOf": [
+    {
+      "type": "integer"
+    },
+    {
+      "type": "string"
+    }
+  ],
+  "description": "Schedule IN-119 Part II line 1: the number of VHEIP account beneficiaries contributed for — each carries its own $2,500 ($5,000 joint) contribution cap (us.vt.vheip_credit)."
+}

Added value: +{
+  "description": "Schedule IN-119 Part II line 1: contributions during the year to Vermont Higher Education Investment Plan (VHEIP / VT529) accounts — the credit is 10% of the first $2,500 per beneficiary ($5,000 on a joint return) (us.vt.vheip_credit). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Adult Dependent Care Credit Worksheet line 1 column C: adult day care, hospice, and respite expenses not used for the federal credit (us.me.adult_dependent_care_credit). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "anyOf": [
+    {
+      "type": "integer"
+    },
+    {
+      "type": "string"
+    }
+  ],
+  "description": "Adult Dependent Care Credit Worksheet: qualifying individuals (1 → $3,000 cap; 2 or more → $6,000) (us.me.adult_dependent_care_credit)."
+}

Added value: +{
+  "description": "Schedule PTFC/STFC line 7: you or your spouse (MFJ) were at least 65 during the tax year — $4,100 benefit base and $2,000 cap (us.me.property_tax_fairness_credit).",
+  "type": "boolean"
+}

Added value: +{
+  "anyOf": [
+    {
+      "type": "integer"
+    },
+    {
+      "type": "string"
+    }
+  ],
+  "description": "Form 1040ME lines 12a-12d boxes checked (you 65+, you blind, spouse 65+, spouse blind) — $2,000 each for single/HOH, $1,600 each for MFJ/QSS/MFS (us.me.standard_deduction)."
+}

Added value: +{
+  "description": "Maine adjusted gross income, Form 1040ME line 16 — the deduction and exemption phase-outs, dependent credit phase-out, other-jurisdiction ratio, and use tax estimate (us.me.deduction_phaseout, us.me.personal_exemption, us.me.dependent_exemption_credit, us.me.other_jurisdiction_credit, us.me.use_tax). May be negative. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Child Care Credit Worksheet line 1: total expenses on federal Form 2441 line 2 column (d) (us.me.child_care_credit). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Form 1040ME line 17 worksheet line 6: the standard deduction from the chart or Schedule 2 line 7 itemized deductions, before the phase-out (us.me.deduction_phaseout). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "anyOf": [
+    {
+      "type": "integer"
+    },
+    {
+      "type": "string"
+    }
+  ],
+  "description": "Form 1040ME line 13a: qualifying children and dependents for the federal child tax credit or credit for other dependents (us.me.property_tax_fairness_credit, us.me.sales_tax_fairness_credit)."
+}

Added value: +{
+  "anyOf": [
+    {
+      "type": "integer"
+    },
+    {
+      "type": "string"
+    }
+  ],
+  "description": "Dependent Exemption Tax Credit Worksheet line 1: qualifying children and dependents (line 13a) at least 6 years old at any time in the year — $305 each (us.me.dependent_exemption_credit)."
+}

Added value: +{
+  "anyOf": [
+    {
+      "type": "integer"
+    },
+    {
+      "type": "string"
+    }
+  ],
+  "description": "Dependent Exemption Tax Credit Worksheet line 3: qualifying children and dependents under 6 at the end of the year — $610 each (us.me.dependent_exemption_credit)."
+}

Added value: +{
+  "description": "Schedule PTFC/STFC line 14: you or your spouse are rated 100% permanently and totally disabled by the VA — the credit doubles (us.me.property_tax_fairness_credit).",
+  "type": "boolean"
+}

Added value: +{
+  "description": "Schedule 2 line 2b: deductible costs of producing Maine-exempt income included in the federal itemized total (us.me.itemized_deductions). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "anyOf": [
+    {
+      "type": "integer"
+    },
+    {
+      "type": "string"
+    }
+  ],
+  "description": "Form 1040ME line 13: personal exemptions (0, 1, or 2) — $5,150 each (us.me.personal_exemption)."
+}

Added value: +{
+  "description": "Federal adjusted gross income, Form 1040ME line 14 — the pension deduction phase-out and the adult dependent care percentage (us.me.pension_deduction, us.me.adult_dependent_care_credit). May be negative. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Child Care Credit Worksheet line 2: the federal child and dependent care credit, Schedule 3 line 2 (us.me.child_care_credit). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Earned Income Tax Credit Worksheet line 1: federal EIC, Form 1040 line 27a (or the pro forma amount) (us.me.eitc). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Schedule 2 line 1: federal Schedule A line 17 (us.me.itemized_deductions). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Schedule 2 line 2c: itemized amounts attributable to a pass-through financial institution ownership interest (us.me.itemized_deductions). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Earned Income Tax Credit Worksheet: at least one qualifying child for the federal EIC — 25% instead of 50% (us.me.eitc).",
+  "type": "boolean"
+}

Added value: +{
+  "description": "Schedule 2 line 3a: deductible costs of producing income exempt federally but taxable by Maine (us.me.itemized_deductions). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Schedule 2 line 2d: medical and dental expenses deducted, federal Schedule A line 4 — removed from the capped total and added back uncapped (us.me.itemized_deductions). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Pension Income Deduction Worksheet line P9: eligible military retirement pay in federal AGI — 100% deductible (us.me.pension_deduction). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Pension Income Deduction Worksheet line P1 for one recipient: eligible non-military employee retirement plan and IRA benefits in federal AGI (us.me.pension_deduction). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Other Jurisdiction worksheet line 2d: income sourced to and taxed by the other jurisdiction, adjusted for Maine modifications (us.me.other_jurisdiction_credit). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Other Jurisdiction worksheet line 4b: income tax paid to the other jurisdiction on that income (not withholding) (us.me.other_jurisdiction_credit). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Schedule 2 line 3c: personal property taxes, federal Schedule A line 5c (us.me.itemized_deductions). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Schedule PTFC/STFC line 4: property tax paid on the Maine home in 2025 (up to 10 acres) (us.me.property_tax_fairness_credit). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Schedule 2 line 3b: state and local real estate taxes, federal Schedule A line 5b (us.me.itemized_deductions). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Schedule PTFC/STFC line 5b: the rent includes heat, utilities, furniture, or similar items (us.me.property_tax_fairness_credit).",
+  "type": "boolean"
+}

Added value: +{
+  "description": "Schedule PTFC/STFC line 5a: rent paid on the Maine home in 2025 (us.me.property_tax_fairness_credit). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Schedule 2 line 2a: taxes paid, federal Schedule A line 5e (us.me.itemized_deductions). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Pension Income Deduction Worksheet line P3: the recipient's total Social Security and railroad retirement benefits received, whether taxable or not (us.me.pension_deduction). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Child Care Credit Worksheet line 1a column B: expenses paid to a Star 5 quality certificate provider — that share of the credit is 50% instead of 25% (us.me.child_care_credit). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Form 1040ME line 20 income tax (us.me.other_jurisdiction_credit). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Schedule PTFC/STFC line 3: total income — federal total income plus nontaxable Social Security/railroad benefits, tax-exempt interest, and loss add-backs (us.me.property_tax_fairness_credit, us.me.sales_tax_fairness_credit). May be negative. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Compute Form 1040ME line 20 from the rate schedule at the exact income instead of the tax table (taxable income under $100,000 uses the table's $100-row midpoint by default) (us.me.income_tax).",
+  "type": "boolean"
+}

Added value: +{
+  "description": "Form 1040ME line 30: use the 0.04% of Maine AGI estimate for unknown untaxed purchases (us.me.use_tax).",
+  "type": "boolean"
+}

Added value: +{
+  "description": "Form 1040ME line 30: purchases for use in Maine on which no sales tax was paid — 5.5% (us.me.use_tax). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Schedule PTFC/STFC line 5c: the known amount of heat, utilities, furniture, or similar items in the rent; $0 with meRentIncludesUtilities means unknown → 15% of the rent (us.me.property_tax_fairness_credit). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Schedule HEPTC-1 line 4a: increasing modifications, Schedule M line 59 (us.wv.homestead_excess_property_tax_credit). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Schedule E line 4: West Virginia adjusted gross income, Form IT-140 line 4 (us.wv.other_state_credit). May be negative. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Federal adjusted gross income, Form IT-140 line 1 — the low-income exclusion and Social Security thresholds, and HEPTC-1 line 4 gross household income (us.wv.low_income_exclusion, us.wv.social_security_modification, us.wv.homestead_excess_property_tax_credit); the SCTC/HEPTC poverty tests use wvHouseholdIncome. May be negative. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Schedule E line 7: the Rate Schedule tax on West Virginia taxable income minus the other-state income (line 6) (us.wv.other_state_credit). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "The Disabled Veteran real property tax credit (line 21B) is claimed — bars the SCTC and HEPTC (us.wv.senior_citizens_tax_credit, us.wv.homestead_excess_property_tax_credit).",
+  "type": "boolean"
+}

Added value: +{
+  "description": "Low-income exclusion worksheet line B: wages, salaries, tips, other employee compensation, and net self-employment earnings (us.wv.low_income_exclusion). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "anyOf": [
+    {
+      "type": "integer"
+    },
+    {
+      "type": "string"
+    }
+  ],
+  "description": "Form IT-140 exemption box (e): yourself (unless claimable as a dependent), spouse (MFJ), dependents, and the surviving-spouse extra exemption — $2,000 each; $500 when zero (us.wv.exemption_deduction)."
+}

Added value: +{
+  "anyOf": [
+    {
+      "type": "integer"
+    },
+    {
+      "type": "string"
+    }
+  ],
+  "description": "Schedule FTC-1 line 5: exemptions in boxes (a), (b), and (c) — the family size (0 → no credit; over 8 uses the size-8 column) (us.wv.family_tax_credit)."
+}

Added value: +{
+  "description": "The filer paid federal alternative minimum tax — disqualifies the Family Tax Credit, SCTC, and HEPTC (us.wv.family_tax_credit, us.wv.senior_citizens_tax_credit, us.wv.homestead_excess_property_tax_credit).",
+  "type": "boolean"
+}

Added value: +{
+  "description": "Federal child and dependent care credit, Form 2441 — West Virginia allows 50% (us.wv.child_care_credit). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Federal AGI (or income less Social Security when not required to file federally) tested against the SCTC / HEPTC poverty-guideline limits (us.wv.senior_citizens_tax_credit, us.wv.homestead_excess_property_tax_credit). May be negative. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "anyOf": [
+    {
+      "type": "integer"
+    },
+    {
+      "type": "string"
+    }
+  ],
+  "description": "Number of people living in the household — the SCTC (150% of poverty) and HEPTC (300%) income limits (us.wv.senior_citizens_tax_credit, us.wv.homestead_excess_property_tax_credit)."
+}

Added value: +{
+  "description": "Schedule M line 47 box (c): the person's income not reported on lines 35 through 46 (the rule caps it at $8,000) (us.wv.senior_citizen_modification). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Schedule M line 47 box (d): the person's lines 29 through 34 subtractions (obligation interest, law enforcement / police / fire / military retirement, the $2,000 PERS-TRS-federal modification, Social Security); for line 48 (us.wv.surviving_spouse_modification) pass lines 29-34 PLUS the line 47 modification, since the two together may not exceed $8,000. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Schedule FTC-1 line 4: federal AGI + increasing modifications + federal tax-exempt interest (us.wv.family_tax_credit). May be negative. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Schedule UT Part II: purchases used in a municipality that imposes a municipal use tax (us.wv.use_tax). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "anyOf": [
+    {
+      "type": "integer"
+    },
+    {
+      "type": "string"
+    }
+  ],
+  "description": "Schedule UT Part II tax rate in basis points (50 for 0.5%, 100 for 1%) (us.wv.use_tax)."
+}

Added value: +{
+  "description": "Schedule HEPTC-1 line 4d: Social Security, SSI, and SSDI received but not in federal AGI (us.wv.homestead_excess_property_tax_credit). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Schedule HEPTC-1 line 4e: income of other household members who would file separately (us.wv.homestead_excess_property_tax_credit). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Schedule E line 9: the sum of Tax Credit Recap lines 2 through 26 (Family Tax Credit, child care, business credits) (us.wv.other_state_credit). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Schedule E line 3: net income derived from the other state included in West Virginia total income (us.wv.other_state_credit). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Schedule E line 1: income tax computed on the other state's 2025 return (not withholding) (us.wv.other_state_credit). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Schedule HEPTC-1 line 1: West Virginia property tax paid on the owner-occupied home in 2025, after discount and before interest (us.wv.homestead_excess_property_tax_credit). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Schedule HEPTC-1 line 2: the allowable Senior Citizens Tax Credit (subtracted from the property tax) (us.wv.homestead_excess_property_tax_credit). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Schedule SCTC-A Part III line 2: the Senior Citizens Tax Credit computed on the Tax Division's mailed form (property tax on up to the first $20,000 of taxable assessed value) (us.wv.senior_citizens_tax_credit). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "The person for this Schedule M column is 65 or older on December 31 or certified permanently and totally disabled (us.wv.senior_citizen_modification).",
+  "type": "boolean"
+}

Added value: +{
+  "description": "Schedule M line 48: the filer is the unremarried surviving spouse of a decedent who was 65 or disabled, in the taxable year following the death (us.wv.surviving_spouse_modification).",
+  "type": "boolean"
+}

Added value: +{
+  "description": "Form IT-140 line 8 income tax (us.wv.family_tax_credit, us.wv.other_state_credit). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Schedule HEPTC-1 line 4b: federal tax-exempt interest (us.wv.homestead_excess_property_tax_credit). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Schedule M line 34(c): Social Security benefits taxable federally (Form 1040 line 6b) for the column (us.wv.social_security_modification). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Compute Form IT-140 line 8 from the Rate Schedule at the exact income instead of the printed Tax Table (statuses 1, 2, 3, 5 under $100,000 use the table by instruction; MFS and $100,000+ always use the schedule) (us.wv.income_tax).",
+  "type": "boolean"
+}

Added value: +{
+  "description": "Schedule UT line 1: purchases subject to the 6% state use tax on which no sales tax was paid (us.wv.use_tax). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Schedule HEPTC-1 line 4c: earnings replacement insurance (workers' compensation) received (us.wv.homestead_excess_property_tax_credit). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Form 39R Part C line 3: Idaho adjusted income, Form 40 line 11 (us.id.other_state_credit). May be negative. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "anyOf": [
+    {
+      "type": "integer"
+    },
+    {
+      "type": "string"
+    }
+  ],
+  "description": "Form 40 lines 12a-12b boxes checked (you 65+, you blind, spouse 65+, spouse blind; must match the federal return) — $2,000 each for single/HOH, $1,600 each for MFJ/QSS/MFS (us.id.standard_deduction)."
+}

Added value: +{
+  "description": "Federal adjusted gross income, Form 40 line 7 — the 7.5% medical floor in the health/LTC worksheets (us.id.health_insurance_deduction, us.id.long_term_care_deduction). May be negative. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "You or your spouse are legally blind at the end of the tax year — no $10 permanent building fund tax (us.id.permanent_building_fund_tax).",
+  "type": "boolean"
+}

Added value: +{
+  "description": "Form 40 line 23 / Form 44 Part I: business income tax credits — reduce the tax available for the Part D and child tax credits. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Form 39R child care worksheet line 1: qualified expenses paid, excluding employer-paid or excluded amounts (us.id.child_care_deduction). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Form 40 line 22: total Form 39R Part D credits — reduces the tax available for the child tax credit (us.id.child_tax_credit). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Form 39R child care worksheet line 3: excluded dependent care benefits from federal Form 2441 Part III (us.id.child_care_deduction). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Earned income (wages, salaries, tips, professional fees, taxable scholarships) — the dependent-filer standard deduction (us.id.standard_deduction) and the Form 39R child care worksheet line 5 (us.id.child_care_deduction). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Form 39R Part D line 1: cash contributed to qualified Idaho educational entities (us.id.educational_contribution_credit). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Form 39R Part D line 1 educational entity credit already allowed — reduces the tax available for the youth/rehab and live organ credits. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Form 39R line 5d: cost of an alternative energy device placed in service in 2022 (20%). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Form 39R line 5c: cost of an alternative energy device placed in service in 2023 (20%). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Form 39R line 5b: cost of an alternative energy device placed in service in 2024 (20%). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Form 39R line 5a: cost of an alternative energy device placed in service in 2025 (40%) (us.id.alternative_energy_device_deduction). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Form 40 line 13: total federal itemized deductions, Schedule A line 17 (us.id.itemized_deductions). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "anyOf": [
+    {
+      "type": "integer"
+    },
+    {
+      "type": "string"
+    }
+  ],
+  "description": "Food Tax Credit worksheet: total qualified months across household members qualified for only part of the year — $12.92 each (us.id.food_tax_credit)."
+}

Added value: +{
+  "anyOf": [
+    {
+      "type": "integer"
+    },
+    {
+      "type": "string"
+    }
+  ],
+  "description": "Food Tax Credit worksheet: household members (you, spouse, resident dependents) qualified for all twelve months — $155 each (us.id.food_tax_credit)."
+}

Added value: +{
+  "description": "Federal foreign tax credit claimed — Idaho allows it as an addition to itemized deductions (us.id.itemized_deductions). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Health/LTC worksheet line 9: health insurance costs deducted elsewhere on the federal return (e.g. self-employed health insurance) (us.id.health_insurance_deduction). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Health/LTC worksheet line 7: total health insurance premiums paid for you, your spouse, and dependents, excluding pre-tax/cafeteria-plan and business-deducted premiums (us.id.health_insurance_deduction). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "anyOf": [
+    {
+      "type": "integer"
+    },
+    {
+      "type": "string"
+    }
+  ],
+  "description": "Form 39R Part E: family members age 65+ (not you or your spouse) or with a developmental disability for whom you maintained a home all year and provided over half the support — $100 each, at most $300 (us.id.home_for_family_member_credit)."
+}

Added value: +{
+  "anyOf": [
+    {
+      "type": "integer"
+    },
+    {
+      "type": "string"
+    }
+  ],
+  "description": "Form 39R Part E: total months of home maintenance for partially-qualified family members — $8.33 each (us.id.home_for_family_member_credit)."
+}

Added value: +{
+  "description": "Form 44 Part I line 1: Idaho investment tax credit (Form 49) — the only Form 44 line that reduces the tax available for the youth/rehabilitation facility credit (us.id.youth_rehab_contribution_credit). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "The filer uses itemized deductions on Form 40 line 17 (line 15 exceeds line 16) — the health and long-term care worksheets then allocate the federal medical deduction (us.id.health_insurance_deduction, us.id.long_term_care_deduction).",
+  "type": "boolean"
+}

Added value: +{
+  "description": "Health/LTC worksheet line 14: long-term care premiums deducted elsewhere on the federal return (us.id.long_term_care_deduction). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Health/LTC worksheet line 11: total qualified long-term care insurance premiums paid (us.id.long_term_care_deduction). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Capital gain net income from all property included in taxable income — caps the Idaho capital gains deduction (us.id.capital_gains_deduction). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Form 39R Part D line 3: unreimbursed travel, lodging, and lost wages for a live organ donation (us.id.live_organ_donation_credit). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Form 40 line 21 credit for income tax paid to other states — reduces the tax available for the Part D and child tax credits. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Form 39R Part C line 2: federal AGI earned in the other state and taxed by both states, adjusted for Idaho modifications (us.id.other_state_credit). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Form 39R Part C line 6: the other state's tax due from its table or schedule minus its income tax credits (not SALT workaround payments) (us.id.other_state_credit). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Federal Schedule A line 5c: state and local personal property taxes (us.id.itemized_deductions). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Form CG: capital gain net income from qualified Idaho property (real property held 12+ months, etc.) (us.id.capital_gains_deduction). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "anyOf": [
+    {
+      "type": "integer"
+    },
+    {
+      "type": "string"
+    }
+  ],
+  "description": "Form 40 line 24 worksheet line 1: qualifying children (IRC § 24(c)) age 16 or under on December 31 — $205 each (us.id.child_tax_credit)."
+}

Added value: +{
+  "description": "Form 39R line 8e: qualifying CSRS/FSRDS, Idaho firefighter, Idaho city police, or military retirement benefits included in federal income (us.id.retirement_benefits_deduction). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Form 39R line 8b: federal Railroad Retirement benefits received (RRB-1099 Box 5 net SSEB, RRB-1099-R Box 7 less Box 8) (us.id.retirement_benefits_deduction). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Federal Schedule A line 5b: state and local real estate taxes (us.id.itemized_deductions). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Form 40 line 31 box: receiving Idaho public assistance payments at the end of the tax year (not food stamps or WIC) — no $10 permanent building fund tax (us.id.permanent_building_fund_tax).",
+  "type": "boolean"
+}

Added value: +{
+  "description": "Idaho requires this return (gross income at or above the filing threshold for the filing status) — the $10 permanent building fund tax applies (us.id.permanent_building_fund_tax).",
+  "type": "boolean"
+}

Added value: +{
+  "description": "The filer (or spouse) meets the § 63-3022A age/disability test — 65, or 62 and disabled; military retirees: disabled, 62, or employed with income requiring a federal return (us.id.retirement_benefits_deduction).",
+  "type": "boolean"
+}

Added value: +{
+  "description": "Federal Schedule A line 5e: state and local taxes allowed after the federal cap — used when line 5d exceeds $40,000 ($20,000 MFS) (us.id.itemized_deductions). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Federal Schedule A line 5a: state and local income taxes or general sales taxes (us.id.itemized_deductions). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Health/LTC worksheet line 1: health insurance premiums claimed on federal Schedule A (us.id.health_insurance_deduction, us.id.long_term_care_deduction). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Health/LTC worksheet line 2: long-term care premiums claimed on federal Schedule A. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Health/LTC worksheet line 3: other medical expenses claimed on federal Schedule A. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Form 39R line 8c: Social Security benefits received, SSA-1099 Box 5 (gross, not the taxable portion) (us.id.retirement_benefits_deduction). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Spouse's earned income on a joint return — Form 39R child care worksheet line 6 (us.id.child_care_deduction). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Form 40 line 20 Idaho income tax — the base for the credit limits (us.id.child_tax_credit, us.id.other_state_credit, us.id.educational_contribution_credit, us.id.youth_rehab_contribution_credit, us.id.live_organ_donation_credit). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Form 40 line 28: purchases on which no Idaho sales tax was paid (online, mail order, out-of-state) — 6% (us.id.use_tax). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Form 39R Part D line 2: cash or goods contributed to Idaho youth and rehabilitation facilities, centers for independent living, or licensed substance abuse centers (us.id.youth_rehab_contribution_credit). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Form 39R Part D line 2 youth and rehabilitation facility credit already allowed — reduces the tax available for the live organ donation credit. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Form 1040N line 13: total Schedule I Part B adjustments decreasing federal AGI — part of the Schedule II ratio denominator (us.ne.other_state_credit). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Form 1040N line 12: total Schedule I Part A adjustments increasing federal AGI — part of the Schedule II ratio denominator (us.ne.other_state_credit). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "anyOf": [
+    {
+      "type": "integer"
+    },
+    {
+      "type": "string"
+    }
+  ],
+  "description": "Form 1040N line 2a boxes checked: you 65 or older, you blind, spouse 65 or older, spouse blind (0-4) — $2,000 each for single/HOH, $1,650 each for MFJ/QSS/MFS; the rule clamps at 2 for single, QSS, and HOH (us.ne.standard_deduction). For MFS the spouse boxes count only if you can claim the spouse's exemption."
+}

Added value: +{
+  "description": "Federal adjusted gross income, Form 1040N line 5 (Form 1040 line 11) — the $29,000 child care credit split (us.ne.child_care_credit_nonrefundable, us.ne.child_care_credit_refundable) and the Schedule II ratio denominator (us.ne.other_state_credit). May be negative. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Form 2441N line 2(C)/3: qualified child and dependent care expenses paid, before the $3,000 / $6,000 cap (us.ne.child_care_credit_refundable). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "anyOf": [
+    {
+      "type": "integer"
+    },
+    {
+      "type": "string"
+    }
+  ],
+  "description": "Form 2441N line 2 qualifying persons — caps line 3 at $3,000 for one, $6,000 for two or more (us.ne.child_care_credit_refundable)."
+}

Added value: +{
+  "description": "Form 2441N line 4: the taxpayer's earned income (us.ne.child_care_credit_refundable). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "anyOf": [
+    {
+      "type": "integer"
+    },
+    {
+      "type": "string"
+    }
+  ],
+  "description": "Form 1040N line 4 Nebraska personal exemptions: yourself and spouse (unless claimable as another taxpayer's dependent) plus the dependents who qualify for the federal child tax credit or other dependent credit — $171 each (us.ne.personal_exemption_credit)."
+}

Added value: +{
+  "description": "Federal child and dependent care credit allowed, Schedule 3 line 2 — Nebraska allows 25% when AGI exceeds $29,000 (us.ne.child_care_credit_nonrefundable). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Federal earned income credit, Form 1040 line 27a — Nebraska allows 10% (us.ne.eitc). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Form 1040N line 7: total federal itemized deductions, Schedule A line 17 (us.ne.itemized_deductions). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Form 1040N line 16c: federal tax on lump-sum distributions (Form 4972) plus federal tax on early distributions (the lesser of Form 5329 or Schedule 2 line 8) — Nebraska adds 29.6% (us.ne.other_tax). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "The federal standard deduction actually allowed on Form 1040 line 12e — caps the Nebraska standard deduction for a filer who can be claimed as another taxpayer's dependent (us.ne.standard_deduction). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Federal Tax Liability Worksheet line 3: Form 1040 line 16 + Schedule 2 line 2 + Schedule 2 line 8 — the ceiling on Nebraska tax after nonrefundable credits when net adjustments are under $5,000 (us.ne.tax_after_credits). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "anyOf": [
+    {
+      "type": "integer"
+    },
+    {
+      "type": "string"
+    }
+  ],
+  "description": "Form 1040N line 58 local use tax rate in basis points — 0, 50, 100, 150, 175, or 200 (0.5% to 2%) from the local sales and use tax codes schedule (us.ne.use_tax)."
+}

Added value: +{
+  "description": "Form 1040N line 12 minus line 13 (net Schedule I adjustments; may be negative) — under $5,000 the § 77-2715(1) federal tax liability cap applies (us.ne.tax_after_credits). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Form 1040N line 34: total nonrefundable credits, lines 18 through 33 (us.ne.tax_after_credits). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Schedule II line 2: adjusted gross income derived from the other state per the DOR Conversion Chart (not that state's taxable income) (us.ne.other_state_credit). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Schedule II line 5: income tax due and paid to the other state or its political subdivision (not the amount withheld; no foreign taxes) (us.ne.other_state_credit). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Form 1040N line 8: state and local INCOME taxes on federal Schedule A line 5a, before the federal cap — $0 if line 5a is general sales taxes (us.ne.itemized_deductions). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Form 2441N line 5: the spouse's earned income on a joint return (student/disabled deemed amounts per the federal instructions) (us.ne.child_care_credit_refundable). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Form 1040N line 17: total Nebraska tax before the personal exemption credit (line 15 + line 16) (us.ne.tax_after_credits, us.ne.other_state_credit). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Form 1040N line 58: 2025 taxable purchases on which no Nebraska sales tax was collected (us.ne.use_tax). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Compute Nebraska line 15 from the paper 2025 Nebraska Tax Table (row-midpoint cells and the over-$77,760 endpoint worksheet) instead of the Tax Calculation Schedule that e-filers must use (us.ne.income_tax). The two differ by up to $3 (the table prices each $100 row at its midpoint).",
+  "type": "boolean"
+}

Previous value: -"Compute with exact continuous formulas instead of the printed-form methods (analysis/comparison mode — filed returns use the forms). Affects: the IRS Tax Table below $100,000, the § 32(f) EIC Table ($50-bracket midpoints), and Schedule SE's per-line whole-dollar rounding."New value: +"Compute with exact continuous formulas instead of the printed-form methods (analysis/comparison mode — filed returns use the forms). Affects: the IRS Tax Table below $100,000, the § 32(f) EIC Table ($50-bracket midpoints), Schedule SE's per-line whole-dollar rounding, and the state packs that print a table or worksheet (KS us.ks.income_tax, NM us.nm.income_tax — exact § 7-2-7 schedule instead of the midpoint table and the printed over-$100,000 worksheet)."

Added value: +{
+  "anyOf": [
+    {
+      "type": "integer"
+    },
+    {
+      "type": "string"
+    }
+  ],
+  "description": "Taxpayer and spouse who are 65 or older — gates the $3,000 medical care expense exemption, the $2,800 refundable medical care credit, and the property tax rebate for persons 65 or older (us.nm.medical_expense_exemption_65, us.nm.medical_care_credit_65, us.nm.property_tax_rebate_65)."
+}

Added value: +{
+  "anyOf": [
+    {
+      "type": "integer"
+    },
+    {
+      "type": "string"
+    }
+  ],
+  "description": "Taxpayer and spouse who are 65 or older OR blind (PIT-1 boxes 1c/1d/2c/2d) — one exemption per person, never two for the same person (us.nm.age65_blind_exemption); at most 1 unless married filing jointly."
+}

Added value: +{
+  "description": "Federal adjusted gross income, PIT-1 line 9 (Form 1040 line 11) — the base of the low- and middle-income exemption (us.nm.low_middle_income_exemption), the 65-or-older/blind exemption table (us.nm.age65_blind_exemption), the Social Security exemption cliff (us.nm.social_security_exemption), and the child income tax credit tiers (us.nm.child_income_tax_credit). May be negative. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "The primary taxpayer's armed forces retirement pay (or survivor pay of an armed forces retiree) included in federal AGI — $30,000 exempt (us.nm.armed_forces_retirement_exemption). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "The spouse's armed forces retirement pay on a joint return — its own $30,000 exemption (us.nm.armed_forces_retirement_exemption). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Net capital gain from the sale of a business allocated or apportioned to New Mexico under § 7-2-11 (us.nm.capital_gains_deduction: 40% of up to $1,000,000). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "anyOf": [
+    {
+      "type": "integer"
+    },
+    {
+      "type": "string"
+    }
+  ],
+  "description": "Dependents and other dependents on PIT-1 line 8 / Schedule PIT-S (federal § 152) — $4,000 for each beyond the first for a head of household or MFJ filer (us.nm.dependents_deduction)."
+}

Added value: +{
+  "anyOf": [
+    {
+      "type": "integer"
+    },
+    {
+      "type": "string"
+    }
+  ],
+  "description": "PIT-1 line 5 exemptions: yourself (unless you can be claimed as a dependent) + spouse on a joint return + dependents and other dependents reported on the federal return — each worth up to $2,500 (us.nm.low_middle_income_exemption)."
+}

Added value: +{
+  "description": "Federal earned income credit (Form 1040 line 27), or the EIC computed under the NM Expansion for a filer denied federally only by the SSN or under-25 age rule — New Mexico allows 25% (us.nm.working_families_credit). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "The filer itemized deductions on the 2025 federal return (PIT-1 box 12a) — the state and local tax add-back applies only then (us.nm.salt_addback).",
+  "type": "boolean"
+}

Added value: +{
+  "description": "Total federal itemized deductions actually claimed on Form 1040 line 12 — worksheet line 8 (us.nm.salt_addback). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "The federal standard deduction the filer could have claimed on Form 1040 line 12 had they not itemized — worksheet line 7 (us.nm.salt_addback). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Unreimbursed and uncompensated medical care expenses paid in the year for the taxpayer, spouse, or dependents (§ 7-2-5.9 definition; includes Medicare Part B premiums) — $28,000 or more with a taxpayer 65+ unlocks the $3,000 exemption and the $2,800 credit (us.nm.medical_expense_exemption_65, us.nm.medical_care_credit_65). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "PIT-RC line 12 modified gross income (§ 7-2-2(L)): ALL income of the taxpayer, spouse, and dependents, taxable or not, undiminished by losses — wages, gross Social Security and pensions, unemployment, public assistance, business profit (no losses), gross capital gains, gifts, interest, child support (us.nm.lictr, us.nm.property_tax_rebate_65, us.nm.county_property_tax_rebate). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Net capital gain per IRC § 1222(11) — the excess of net long-term capital gain over net short-term capital loss (us.nm.capital_gains_deduction: up to $2,500). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Property tax billed for the calendar year on the principal place of residence (dwelling plus up to five acres) (us.nm.property_tax_rebate_65 line 15, us.nm.county_property_tax_rebate line 18a). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "anyOf": [
+    {
+      "type": "integer"
+    },
+    {
+      "type": "string"
+    }
+  ],
+  "description": "Qualifying children under IRC § 152(c) (plus public-assistance-supported minor children) — one child income tax credit each (us.nm.child_income_tax_credit)."
+}

Added value: +{
+  "description": "The taxpayer OWNS and occupies a principal residence in Los Alamos, Santa Fe, Doña Ana, or Bernalillo County — enables the additional low income property tax rebate (us.nm.county_property_tax_rebate).",
+  "type": "boolean"
+}

Added value: +{
+  "anyOf": [
+    {
+      "type": "integer"
+    },
+    {
+      "type": "string"
+    }
+  ],
+  "description": "PIT-RC line 13a rebate exemptions: PIT-1 line 5 exemptions minus non-qualifying household members, plus 1 for each blind person and 2 for each person 65 or older (§ 7-2-14(C)) — selects the LICTR column (us.nm.lictr)."
+}

Added value: +{
+  "description": "Rent paid during the year on the principal place of residence, including government subsidies paid to the landlord — 6% counts as property tax (us.nm.property_tax_rebate_65 lines 16a-16c). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Federal Schedule A line 5e: state and local taxes actually deducted after the cap — worksheet line 4 (us.nm.salt_addback). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Federal Schedule A line 5a: state and local INCOME taxes (or general sales taxes) claimed — PIT-1 line 10 worksheet line 1 (us.nm.salt_addback). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Federal Schedule A line 5d: total state and local taxes before the SALT cap — worksheet line 2 (us.nm.salt_addback). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Federally taxable Social Security benefits (Form 1040 line 6b) — exempt in full when AGI is not over the § 7-2-5.14 limit (us.nm.social_security_exemption). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Previous value: -"STATE taxable income (e.g. CA Form 540 line 19, VA Form 760 line 15, IL net income line 11) — computed by the preparer under state law, then fed to the state tax targets (us.ca.income_tax, us.va.income_tax, us.il.income_tax) so the rate-schedule arithmetic is engine-pinned instead of recalled. In dollars."New value: +"STATE taxable income (e.g. CA Form 540 line 19, VA Form 760 line 15, IL net income line 11) — computed by the preparer under state law, then fed to the state tax targets (us.ca.income_tax, us.va.income_tax, us.il.income_tax) so the rate-schedule arithmetic is engine-pinned instead of recalled. In dollars. NM: PIT-1 line 17 (us.nm.income_tax)."

Added value: +{
+  "description": "Arkansas adjusted gross income (AR1000F line 25) of the return or COLUMN being evaluated — the Low Income Tax Table lookup base (us.ar.low_income_tax), the standard-deduction cap (us.ar.standard_deduction), and, as the COMBINED line 25A + 25B, the 10% medical and 2% miscellaneous floors (us.ar.itemized_deductions). May be negative. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "AR3 line 18: total casualty and theft losses from AR4684 (after the $100 exclusion and the 10%-of-AGI test) (us.ar.itemized_deductions). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "AR2441 line 2(c)/3: qualified child and dependent care expenses paid in the year, before the $3,000 / $6,000 cap (us.ar.child_care_credit). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "anyOf": [
+    {
+      "type": "integer"
+    },
+    {
+      "type": "string"
+    }
+  ],
+  "description": "Number of qualifying persons on AR2441 line 2 — caps line 3 at $3,000 for one, $6,000 for two or more (us.ar.child_care_credit)."
+}

Added value: +{
+  "description": "AR3 lines 13-16: cash, art/literary, other, and carryover contributions (excess over 60% of AGI carries forward five years) (us.ar.itemized_deductions). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "anyOf": [
+    {
+      "type": "integer"
+    },
+    {
+      "type": "string"
+    }
+  ],
+  "description": "Count of AR1000F line 7A boxes checked for '65 or over', '65 Special' (65+ and NOT claiming the line 18 retirement exclusion), 'Blind', and 'Deaf' — taxpayer and spouse (at most 4 each; the rule clamps an unmarried filer at 4). $29 each (us.ar.personal_tax_credits). Do NOT count Yourself, Spouse, or the head-of-household/surviving-spouse box — the rule adds those from filingStatus."
+}

Added value: +{
+  "anyOf": [
+    {
+      "type": "integer"
+    },
+    {
+      "type": "string"
+    }
+  ],
+  "description": "Dependents listed on AR1000F line 7B — $29 each (us.ar.personal_tax_credits) and the '1 or no' vs '2 or more' Low Income Tax Table column (us.ar.low_income_tax)."
+}

Added value: +{
+  "description": "AR2441 line 4: the taxpayer's earned income (us.ar.child_care_credit). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "AR2441 line 7 = federal Form 1040 line 11 — sets the 35%-to-20% percentage (1 point per $2,000 over $15,000) (us.ar.child_care_credit). May be negative. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "AR3 lines 8-11: home mortgage interest (institutions and individuals), deductible points, and investment interest limited to investment income (us.ar.itemized_deductions). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "AR1000D line 3: Arkansas net long-term capital gain or LOSS (negative) for the column — federal Schedule D line 15 adjusted for depreciation differences (us.ar.capital_gains). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "AR3 line 1: medical and dental expenses paid, not reimbursed — the rule subtracts 10% of Arkansas AGI (us.ar.itemized_deductions). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "The same taxpayer's exempt military retirement pay (AR1000F line 17) — reduces the $6,000 pension/IRA exclusion dollar for dollar (Ark. Code § 26-51-307(f); us.ar.retirement_exclusion). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "AR3 lines 20-21: unreimbursed employee business expenses (AR2106) and other miscellaneous deductions SUBJECT to the 2%-of-AGI floor — the rule subtracts 2% of Arkansas AGI (us.ar.itemized_deductions). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "AR3 lines 26-28: volunteer firefighter expenses (≤ $1,000), gambling losses (≤ winnings), and other miscellaneous deductions NOT subject to the 2% floor (us.ar.itemized_deductions). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "ONE taxpayer's federally taxable employer-plan pension and qualified traditional IRA distributions (1099-R box 2a; IRA only after 59½ or on death/disability) — the base of the $6,000 exclusion (us.ar.retirement_exclusion). Premature IRA withdrawals and annuities go on line 16 with no exclusion. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "AR1000D lines 6/11: Arkansas net short-term capital gain (positive) or loss (negative) for the column — federal Schedule D line 7 (us.ar.capital_gains). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "AR2441 line 5: the spouse's earned income when filingStatus is mfj (Arkansas status 2 or 4; a student or disabled spouse's deemed income per the instructions); ignored for other statuses (us.ar.child_care_credit). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Arkansas Filing Status 4 — a married couple (filingStatus mfj) filing SEPARATELY ON THE SAME RETURN, each spouse taxed on their own column; false = status 2 (joint). Affects us.ar.standard_deduction ($2,470 per column instead of $4,940), us.ar.additional_tax_credit (per column, not doubled), us.ar.capital_gains ($1,500 loss limit per column), and us.ar.low_income_tax (refused for status 4).",
+  "type": "boolean"
+}

Added value: +{
+  "description": "AR3 lines 5-6: real estate tax plus personal property tax and other deductible taxes (city income taxes, foreign income taxes on income taxed here) — NOT Arkansas or federal income taxes or sales taxes (us.ar.itemized_deductions). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "AR3 line 19: post-secondary education tuition deduction(s) from AR1075 (us.ar.itemized_deductions). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Gifts to charity by cash, other than cash, and carryover (Kansas Schedule A lines 10-12, § 170 limits) — 100% deductible (us.ks.itemized_deductions). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "anyOf": [
+    {
+      "type": "integer"
+    },
+    {
+      "type": "string"
+    }
+  ],
+  "description": "Dependent children born during the tax year — an ADDITIONAL $2,320 Kansas exemption each (K.S.A. 79-32,121; us.ks.exemptions)."
+}

Added value: +{
+  "anyOf": [
+    {
+      "type": "integer"
+    },
+    {
+      "type": "string"
+    }
+  ],
+  "description": "Number of dependents claimed on the federal return — $2,320 each on Form K-40 (us.ks.exemptions); zero when the filer is claimed as someone else's dependent (isClaimedAsDependent)."
+}

Added value: +{
+  "anyOf": [
+    {
+      "type": "integer"
+    },
+    {
+      "type": "string"
+    }
+  ],
+  "description": "Honorably discharged veterans on the return (taxpayer and/or spouse) certified by the VA at the 100% permanent disability rate — an additional $2,320 Kansas exemption each for 2025 and later (us.ks.exemptions)."
+}

Added value: +{
+  "description": "Federal adjusted gross income (Kansas Schedule A line 2 = Form 1040 line 11) — the base of the 7.5% medical floor (us.ks.itemized_deductions). May be negative. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Federal child and dependent care credit ALLOWED (Form 2441 / Schedule 3 line 2) — Kansas allows 50%, nonrefundable, residents only (us.ks.child_care_credit). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Federal earned income credit (Form 1040 line 27a) — Kansas allows 17%, nonrefundable to the line 16 tax with the excess refundable (us.ks.eitc); residents only, valid SSNs required. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Medical and dental expenses paid (Kansas Schedule A line 1; the federal Schedule A line 1 amount, or the total if the filer did not itemize federally) — Kansas allows 100% of § 213 expenses over 7.5% of federal AGI (us.ks.itemized_deductions). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Qualified residence interest and points (Kansas Schedule A lines 8a-8c, § 163(h)) — 100% deductible (us.ks.itemized_deductions). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "State and local REAL ESTATE plus value-based PERSONAL PROPERTY taxes paid (Kansas Schedule A lines 5-6) — 100% deductible with no SALT cap; state/local income or sales taxes are NOT deductible in Kansas (us.ks.itemized_deductions). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "anyOf": [
+    {
+      "type": "integer"
+    },
+    {
+      "type": "string"
+    }
+  ],
+  "description": "Count of Kansas standard-deduction boxes for 65-or-older and/or blind (taxpayer and spouse: at most 2 for single/HOH/QSS, 4 for MFJ/MFS — the rule clamps a single/HOH count at 2) — each adds $850 (single/HOH/QSS) or $700 (MFJ/MFS) to the base deduction (us.ks.standard_deduction)."
+}

Added value: +{
+  "anyOf": [
+    {
+      "type": "integer"
+    },
+    {
+      "type": "string"
+    }
+  ],
+  "description": "Stillbirths during the tax year for which a certificate of stillbirth was issued — $2,320 Kansas exemption each (us.ks.exemptions)."
+}

Added value: +{
+  "description": "Connecticut adjusted gross income (Form CT-1040 line 5 = federal AGI + Schedule 1 additions − subtractions) — the single key to the whole Tax Calculation Schedule: Table A exemption, Table B rates, the Table C 2% add-back, Table D recapture, and the Table E credit percentage (us.ct.income_tax, us.ct.personal_exemption), and to the property tax credit phase-out (us.ct.property_tax_credit). May be negative. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "The joint federal AGI (Form 1040 line 11; Schedule CT-EITC line 13) when the Connecticut return is married filing separately but the federal return was joint — the proration denominator (us.ct.eitc). 0 = no proration. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Filer listed at least one qualifying child on federal Schedule EIC (Schedule CT-EITC lines 4-5) — adds the flat $250 (PA 25-168 § 371, TY2025+) to the Connecticut EITC (us.ct.eitc).",
+  "type": "boolean"
+}

Added value: +{
+  "description": "For a joint FEDERAL filer who must file married-filing-separately for Connecticut: this spouse's separate federal AGI (Schedule CT-EITC line 12) — the 40% credit is multiplied by separate ÷ joint federal AGI to four decimals, not more than 1.0000 (us.ct.eitc). Leave 0 (with ctEitcJointFagi 0) when no proration applies. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Federal adjusted gross income (Form CT-1040 line 1 = federal Form 1040 line 11a, as the 2025 CT form prints it) — keys the Social Security adjustment thresholds ($75,000 single/MFS; $100,000 MFJ/QSS/HOH) and the pension/annuity/IRA phase-out (us.ct.social_security_adjustment, us.ct.pension_annuity_subtraction). May be negative. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Federal earned income credit claimed and allowed (Form 1040 line 27a; Schedule CT-EITC line 8) — us.ct.eitc pays 40% of it plus $250 with a qualifying child. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Taxable IRA distributions other than Roth (Form 1040 line 4b) — 75% enters the Pension and Annuity Worksheet line 2 for TY2025, 100% for TY2026 (us.ct.pension_annuity_subtraction). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Taxable pensions and annuities (Form 1040 line 5b) MINUS military retirement pay, Tier 1/Tier 2 Railroad Retirement, and Connecticut Teachers' Retirement income (each subtracted on its own Schedule 1 line) — the 100% component of the Pension and Annuity Worksheet line 2 (us.ct.pension_annuity_subtraction). Exclude disability pensions before minimum retirement age and corrective distributions. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Qualifying Connecticut property tax paid during the year on the primary residence and eligible motor vehicle(s) (Schedule 3 line 63: one vehicle for single/MFS/HOH, two for MFJ/QSS; bills due and paid in the year; no late payments, interest, or fees) — us.ct.property_tax_credit caps it at $300 and phases it out by Connecticut AGI. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Federal Social Security Benefits Worksheet line 9 — the excess of provisional income over the § 86(c) base amount ($25,000 / $32,000) — or line 7 for a married-filing-separately filer who lived with the spouse (line B of the Connecticut worksheet; us.ct.social_security_adjustment). May be zero or negative (then no adjustment). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Total Social Security benefits received (federal Social Security Benefits Worksheet line 1 = Form SSA-1099 box 5 total) — line A of the Connecticut Social Security Benefit Adjustment Worksheet (us.ct.social_security_adjustment). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Federally taxable Social Security benefits (Form 1040 line 6b; federal worksheet line 18) — line E of the Connecticut worksheet; fully subtracted below the AGI threshold (us.ct.social_security_adjustment). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Use the DRS printed tax tables' method (Connecticut AGI at or under $102,000: the schedule evaluated at the $50 row midpoint, rounded once) instead of the Tax Calculation Schedule with its line-level whole-dollar rounding — Form CT-1040 line 6 allows either (us.ct.income_tax). Above $102,000 the schedule is used regardless.",
+  "type": "boolean"
+}

Added value: +{
+  "description": "Oklahoma adjusted gross income (Form 511 line 7) — the proration numerator when it is below federal AGI (Schedules 511-F and 511-G: credit x line 7 / line 1, not more than 100%). May be negative. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "anyOf": [
+    {
+      "type": "integer"
+    },
+    {
+      "type": "string"
+    }
+  ],
+  "description": "Count of Oklahoma exemptions with NO income test: 'yourself' + 'spouse' regular boxes, legally-blind boxes, and dependents (Form 511 page 1) — $1,000 each (us.ok.exemptions). A filer claimable as someone's dependent enters 0 for 'yourself'."
+}

Added value: +{
+  "description": "The federal earned income credit computed under 2020 rules on Form 511-EIC line 20 (the larger of the 2024 and 2025 columns — each is us.ok.eic_2020_rules) — us.ok.eic pays 5% of it, prorated by Oklahoma AGI over federal AGI. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Federal AGI (Form 1040 line 11) for the SAME year as okEicEarnedIncome — Form 511-EIC line 17: when it reaches the table's phase-out row ($8,800 no children / $19,350 with children; $14,700 / $25,250 married filing jointly) the credit is the SMALLER of the table amounts at earned income and at AGI (us.ok.eic_2020_rules). May be negative. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Total earned income on Form 511-EIC line 15 (wages less excluded Medicaid waiver payments, plus elected nontaxable combat pay, plus net self-employment earnings) for the year being computed — Oklahoma lets the filer use 2025 OR 2024 earned income (us.ok.eic_2020_rules; run once per year and keep the larger). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Filer meets the FEDERAL 2020-law EIC requirements Oklahoma freezes to (68 O.S. § 2357.43): work-valid SSNs, not married filing separately, investment income $3,650 or less, and — with no qualifying child — age 25 to 64 and not a dependent (us.ok.eic_2020_rules). Unattested = $0.",
+  "type": "boolean"
+}

Added value: +{
+  "anyOf": [
+    {
+      "type": "integer"
+    },
+    {
+      "type": "string"
+    }
+  ],
+  "description": "Number of EIC qualifying children under the 2020 federal rules (0, 1, 2, or 3-or-more — the table caps at 3) for us.ok.eic_2020_rules."
+}

Added value: +{
+  "description": "Federal adjusted gross income (Form 511 line 1 = Form 1040 line 11) — keys the $100,000 child care/child tax credit cliff and the Schedule 511-F/511-G proration denominators (us.ok.child_care_child_tax_credit, us.ok.eic), the special 65+ exemption income limits (us.ok.exemptions, after removing Roth conversion income), and the use tax table (us.ok.use_tax). May be negative. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Gifts to charity deducted on federal Schedule A line 14 (Schedule 511-D lines 5 and 10) — exempt from Oklahoma's $17,000 itemized cap (us.ok.itemized_deductions). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Federal credit for child and dependent care expenses allowed (Form 2441 / Schedule 3 line 2) — Oklahoma allows 20% of it (us.ok.child_care_child_tax_credit, the greater-of test). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Federal child tax credit PLUS additional child tax credit allowed (Form 1040 line 19 + line 28 from Schedule 8812) — Oklahoma allows 5% of the total (us.ok.child_care_child_tax_credit, the greater-of test). NOTE: line 19 also carries the $500 § 24(h)(4) credit for other dependents; the packet names only the CTC and ACTC — the ODC is part of § 24 (\"the child tax credit allowed under the IRC\"), so include it but disclose when one is present. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Federal Schedule A line 17 total itemized deductions (Schedule 511-D line 1) — the starting point for Oklahoma itemized deductions (us.ok.itemized_deductions). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Medical and dental expenses deducted on federal Schedule A line 4 (Schedule 511-D lines 4 and 9) — exempt from Oklahoma's $17,000 itemized cap (us.ok.itemized_deductions). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "State and local income OR general sales taxes from federal Schedule A line 5a to the extent actually included in line 5e after the SALT cap (Schedule 511-D line 2) — Oklahoma adds them back (us.ok.itemized_deductions). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "SPOUSE's Oklahoma-government or federal civil service retirement benefits included in federal AGI (Schedule 511-A line 5) — the $10,000 limit is per individual, in that person's name (us.ok.retirement_exclusion). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "TAXPAYER's Oklahoma-government or federal civil service retirement benefits included in federal AGI (Schedule 511-A line 5 systems: OPERS, TRS, OLERS, firefighters, police, judges, county/municipal systems, US civil service other than CSRS-in-lieu-of-SS) — excluded up to $10,000 per person (us.ok.retirement_exclusion). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Total GROSS household income of everyone in the household, taxable or not (Form 538-S Part 3 line 14: wages incl. nontaxable W-2 amounts, interest, dependents' income, full Social Security incl. Medicare, pensions, alimony, unemployment, EIC received, public assistance, child support, workers' comp, gross rents/business receipts; NOT deferred 401(k)/IRA contributions) — the $20,000/$50,000 sales tax relief limits (us.ok.sales_tax_relief_credit) and the $12,000 property tax relief limit (us.ok.property_tax_relief_credit). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "SPOUSE's other qualifying retirement income included in federal AGI (Schedule 511-A line 6) — same per-person $10,000 combined limit (us.ok.retirement_exclusion). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "TAXPAYER's other qualifying retirement income included in federal AGI (Schedule 511-A line 6: IRC 401 plans, 457 plans, 408 IRAs/SEPs, 403(a)/(b) annuities, 402(e) lump sums) — excluded up to $10,000 per person MINUS the same person's line 5 exclusion (us.ok.retirement_exclusion). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Ad valorem property taxes paid on the homestead occupied during the year (Form 538-H) — the property tax relief credit is the amount paid, capped at $200 (us.ok.property_tax_relief_credit). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Filer is 65 or older OR totally disabled, is the head of a household, and was an Oklahoma resident domiciled in the state for the ENTIRE preceding calendar year (Form 538-H / Form 511 line 24) — the property tax relief credit also requires gross household income of $12,000 or less (us.ok.property_tax_relief_credit). Unattested = $0.",
+  "type": "boolean"
+}

Added value: +{
+  "description": "Income from converting a traditional IRA to a Roth IRA that is included in federal AGI — excluded from federal AGI ONLY for the special 65+ exemption income limits (68 O.S. § 2358(E)(1)(c); Form 511 exemption instructions). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "anyOf": [
+    {
+      "type": "integer"
+    },
+    {
+      "type": "string"
+    }
+  ],
+  "description": "Count of Oklahoma SPECIAL exemption boxes (taxpayer and/or spouse 65 or older at year end, 0-2) — $1,000 each ONLY when federal AGI (less Roth conversion income) is at or under $15,000 single / $25,000 joint / $12,500 MFS / $19,000 head of household (us.ok.exemptions)."
+}

Added value: +{
+  "description": "Filer or spouse has a physical disability constituting a substantial handicap to employment (proof required with Form 538-S) — raises the sales tax relief gross household income limit to $50,000 (us.ok.sales_tax_relief_credit).",
+  "type": "boolean"
+}

Added value: +{
+  "description": "Filer meets the Form 538-S gates: Oklahoma resident (domiciled) for the ENTIRE year, not an inmate in DOC custody during the year after a felony conviction, received no TANF in any month, not living in Oklahoma under a visa, and the return is filed by the due date (us.ok.sales_tax_relief_credit). Unattested = $0.",
+  "type": "boolean"
+}

Added value: +{
+  "anyOf": [
+    {
+      "type": "integer"
+    },
+    {
+      "type": "string"
+    }
+  ],
+  "description": "Qualified exemptions for the sales tax relief credit (Form 538-S Box D: yourself, spouse, and each federally-claimed dependent who was an Oklahoma resident all year; a deceased taxpayer/spouse or a TANF recipient does not count) — $40 each (us.ok.sales_tax_relief_credit)."
+}

Added value: +{
+  "description": "Filer can claim an exemption for a dependent — raises the sales tax relief gross household income limit from $20,000 to $50,000 (us.ok.sales_tax_relief_credit).",
+  "type": "boolean"
+}

Added value: +{
+  "description": "Filer or spouse is 65 or older by December 31 of the tax year — raises the sales tax relief gross household income limit to $50,000 (us.ok.sales_tax_relief_credit).",
+  "type": "boolean"
+}

Added value: +{
+  "description": "The 2024 total Oregon personal income tax liability: 2024 OR-40 line 24 tax-before-credits MINUS the Schedule OR-ASC code 802/815 credit for taxes paid to another state (Kicker worksheet Part A — NOT line 31, which is after the exemption and other credits) — us.or.kicker pays 9.863% of it on the 2025 return. Requires the 2024 return filed before the 2025 return. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Federal adjusted gross income (Form OR-40 line 7) — keys the federal tax subtraction Table 4 phase-out (us.or.federal_tax_subtraction) and the exemption credit cliffs (us.or.exemption_credit: $100,000 single/MFS, $200,000 others; disability exemptions $100,000 for all). May be negative. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "A dependent-claimed filer's earned income for Oregon's dependent standard-deduction limit (larger of $1,350 or earned + $450, capped at the Table 5 amount). Only used when isClaimedAsDependent. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "anyOf": [
+    {
+      "type": "integer"
+    },
+    {
+      "type": "string"
+    }
+  ],
+  "description": "Oregon severe-disability exemption boxes (6a/6b) plus children with a qualifying disability (line 6d) — $256 each, $0 above $100,000 federal AGI for EVERY filing status (us.or.exemption_credit)."
+}

Added value: +{
+  "description": "The federal earned income credit (Form 1040 line 27a) — us.or.eic pays 9% of it (12% when the youngest dependent is under 3). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "The Oregon federal tax liability worksheet line 10 result: 1040 line 22 minus excess-APTC repayment (floor 0), plus Schedule 2 lines 8/16/17 income taxes, minus AOC + refundable adoption + Form 8962 line 24 PTC (floor 0 — the EITC and ACTC are NOT subtracted) — us.or.federal_tax_subtraction caps it at $8,500/$4,250-MFS with the Table 4 AGI phase-out. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Oregon Kids Credit worksheet line 4 qualifying income: OR-40 line 15 income-after-subtractions + OR-ASC code 390/391/392 (tips/overtime/vehicle-interest) addbacks + the Part B loss-and-exclusion addback (losses beyond $20,000 and all excluded foreign earned income) — us.or.kids_credit phases out $26,550-$31,550. May be negative. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "anyOf": [
+    {
+      "type": "integer"
+    },
+    {
+      "type": "string"
+    }
+  ],
+  "description": "Dependents age 5 or younger at the end of 2025 for the Oregon Kids Credit — $1,050 each, capped at 5 children by us.or.kids_credit (refundable; MFS denied; released-exemption children do not count)."
+}

Added value: +{
+  "anyOf": [
+    {
+      "type": "integer"
+    },
+    {
+      "type": "string"
+    }
+  ],
+  "description": "Oregon regular exemption count (OR-40 boxes 6a/6b 'regular' + line 6c dependents) — $256 each for 2025, $0 above the $100,000/$200,000 federal AGI cliff (us.or.exemption_credit)."
+}

Added value: +{
+  "anyOf": [
+    {
+      "type": "integer"
+    },
+    {
+      "type": "string"
+    }
+  ],
+  "description": "Count of Oregon standard-deduction boxes 17a-d (you/spouse turned 65 by January 1, 2026, and/or blind) — each adds $1,200 (single/HOH) or $1,000 (other statuses) (us.or.standard_deduction)."
+}

Added value: +{
+  "description": "The filer's youngest dependent was younger than 3 at the end of the tax year — raises the Oregon EIC percentage from 9% to 12% of the federal EITC (us.or.eic, Table 9).",
+  "type": "boolean"
+}

Added value: +{
+  "description": "Alabama adjusted gross income (Form 40 line 10) — keys the AGI-phased standard deduction chart (us.al.standard_deduction) and the dependent exemption tiers (us.al.dependent_exemption: $1,000 to $50,000, $500 to $100,000, $300 above). May be negative. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "anyOf": [
+    {
+      "type": "integer"
+    },
+    {
+      "type": "string"
+    }
+  ],
+  "description": "Alabama dependent count (Form 40 line 14 / Schedule DS) under Alabama's OWN relationship-and-support definition (§ 40-18-19 list + over-50% support; NOT federal § 152) — us.al.dependent_exemption pays $1,000/$500/$300 each by Alabama AGI."
+}

Added value: +{
+  "description": "The Alabama line 12 worksheet's refundable-credit subtraction: federal EIC (1040 line 27a) + Additional CTC (line 28) + American Opportunity Credit (line 29) + refundable adoption credit (line 30) + Form 2439 credits (Schedule 3 Part II line 13a). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Federal Form 1040 LINE 22 tax PLUS Form 8960 line 17 Net Investment Income Tax — the gross federal tax for Alabama's unlimited federal income tax deduction worksheet (us.al.federal_tax_deduction). NEVER the W-2 federal withholding. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "The person whose Alabama retirement exclusion is being computed was 65 or older — gates the $6,000 Schedule RS exclusion (us.al.retirement_exclusion). Still $6,000 for TY2026 (HB388's $12,000 increase DIED May 2025).",
+  "type": "boolean"
+}

Added value: +{
+  "description": "One taxpayer's overtime PREMIUM (the amount above the base rate — W-2 Box 12 code TT) for the TY2026-2028 Alabama overtime premium deduction (us.al.overtime_premium_deduction, Act 2026-604, capped $1,000 per taxpayer). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "One person's OTHERWISE-TAXABLE Alabama retirement income (IRA/401(k)/SEP/Keogh/403(b) distributions after basis recovery — defined-benefit pensions, Social Security, military, and US/AL government retirement are fully exempt and never enter) for the Schedule RS 65+ exclusion (us.al.retirement_exclusion, up to $6,000). Per person. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Federal adjusted gross income for the TY2026 South Carolina Income Adjusted Deduction phase-out (us.sc.income_adjusted_deduction: reduced by deduction x excess-over-$40,000/$60,000/$80,000 divided by $55,000/$82,500/$110,000, the reduction floored to $10s; H.4216). May be negative. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "anyOf": [
+    {
+      "type": "integer"
+    },
+    {
+      "type": "string"
+    }
+  ],
+  "description": "Count of qualifying children/dependents for the South Carolina Child and Dependent Care Credit — 2 or more raises the us.sc.cdcc cap from $210 to $420."
+}

Added value: +{
+  "description": "Federal Form 2441 child and dependent care EXPENSES (the expense amount, not the federal credit) — us.sc.cdcc pays 7% of it, capped $210/$420 (denied to married filing separately). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "anyOf": [
+    {
+      "type": "integer"
+    },
+    {
+      "type": "string"
+    }
+  ],
+  "description": "South Carolina dependent count for the exemption being computed (us.sc.dependent_exemption, $4,930 each for 2025): pass the FULL federal dependent count for the SC1040 line w exemption, or the under-age-6 count for the additional line t deduction (evaluate the target once per line)."
+}

Added value: +{
+  "description": "The person whose South Carolina retirement deduction is being computed was 65 or older by December 31 — raises the us.sc.retirement_deduction cap from $3,000 to $10,000 (and gates the separate $15,000 age-65 deduction).",
+  "type": "boolean"
+}

Added value: +{
+  "description": "The LESSER-earning spouse's South Carolina qualified earned income per the Two Wage Earner Credit worksheet (SC earned income minus the federal adjustments attributable to it) — us.sc.two_wage_earner_credit pays 0.7% of it capped at $50,000 (max $350; married filing jointly only). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "The SAME person's military retirement deduction (SC1040 line p-4/p-5, 100% since TY2022) — the printed worksheet REDUCES the us.sc.retirement_deduction CAP ($3,000/$10,000) by this amount before limiting to qualified retirement income (instructions Example 5). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "One person's qualified retirement income for the South Carolina retirement deduction (401(k)/403(b)/457, IRA, Keogh — EXCLUDING military retirement, which is 100% deducted separately and reduces this deduction) — us.sc.retirement_deduction caps it at $3,000 (under 65) / $10,000 (65+). Per person; evaluate each spouse separately. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "The SAME person's South Carolina retirement deduction (line p-1/p-2) PLUS military retirement deduction (line p-4/p-5) already claimed — us.sc.age65_deduction reduces the $15,000 age-65 deduction by this amount per the printed worksheet. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Previous value: -"state taxable income for the state tax targets (us.ca/us.va/us.il/us.ny/us.oh/us.nc/us.ga/us.md/us.mo/us.wi income_tax; parameters via lookup_tax_parameter)"New value: +"state taxable income for the state tax targets (us.ca/us.va/us.il/us.ny/us.oh/us.nc/us.ga/us.md/us.mo/us.wi/us.mn income_tax; parameters via lookup_tax_parameter)"

Added value: +{
+  "description": "Federal adjusted gross income (Minnesota Form M1 line 1) — keys the standard-deduction limitation (us.mn.standard_deduction: 3%/10% reduction over $238,950, 80% floor), the dependent-exemption phase-out (us.mn.exemptions), and the Social Security subtraction thresholds (us.mn.social_security_subtraction). May be negative. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "A dependent-claimed filer's earned income for the Minnesota dependent standard-deduction worksheet (deduction = lesser of the table amount or max($1,250, earned + $350)). Only used when isClaimedAsDependent. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "anyOf": [
+    {
+      "type": "integer"
+    },
+    {
+      "type": "string"
+    }
+  ],
+  "description": "Number of dependents claimed on Minnesota Schedule M1DQC — $5,200 each for 2025 (us.mn.exemptions, phased 2% per $2,500 ceil-step of AGI over the filing-status threshold)."
+}

Added value: +{
+  "description": "Minnesota net investment income per Schedule NIIT (the federal Form 8960 concept minus class 2a agricultural-land gains) — us.mn.niit charges 1% of the amount over $1,000,000 (TY2024+, Minn. Stat. § 290.033). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "anyOf": [
+    {
+      "type": "integer"
+    },
+    {
+      "type": "string"
+    }
+  ],
+  "description": "Count of Minnesota standard-deduction boxes checked (you/spouse 65-or-older — born before January 2, 1961 — and/or blind): each adds $2,000 (single/HOH) or $1,550 (MFJ/QSS/MFS) to the 2025 base (us.mn.standard_deduction)."
+}

Added value: +{
+  "description": "Federally taxable Social Security benefits (Form 1040 line 6b) for the Minnesota Social Security subtraction (us.mn.social_security_subtraction — simplified method; compute the M1M alternative method separately and take the greater when AGI exceeds the full-subtraction threshold). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Previous value: -"state taxable income for the state tax targets (us.ca/us.va/us.il/us.ny/us.oh/us.nc/us.ga/us.md/us.mo income_tax; parameters via lookup_tax_parameter)"New value: +"state taxable income for the state tax targets (us.ca/us.va/us.il/us.ny/us.oh/us.nc/us.ga/us.md/us.mo/us.wi income_tax; parameters via lookup_tax_parameter)"

Added value: +{
+  "description": "BOTH spouses on a joint Wisconsin return were at least 67 on December 31 — raises the Act 15 retirement subtraction cap from $24,000 to $48,000 regardless of which spouse received the income.",
+  "type": "boolean"
+}

Added value: +{
+  "description": "The federal earned income credit AS COMPUTED UNDER WISCONSIN'S IRC (Schedule I Part III recomputation when Part I adjustments exist; otherwise Form 1040 line 27) — the us.wi.eic base. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Wisconsin income (Form 1 line 7 = federal AGI as adjusted by Schedule I, plus Schedule AD additions, minus Schedule SB subtractions) — drives the sliding standard deduction (us.wi.standard_deduction). May be negative. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "The LESSER-earning spouse's qualified earned income from Form 1 Schedule 2 line 5 (earned income minus the listed federal Schedule 1 adjustments and any Wisconsin disability exclusion) — us.wi.married_couple_credit takes 3% up to $480. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "2025 property taxes paid on the principal Wisconsin residence (Form 1 line 16b) — credited at 12% via the printed table; the combined 16a+16b credit caps at $300 ($150 MFS). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "anyOf": [
+    {
+      "type": "integer"
+    },
+    {
+      "type": "string"
+    }
+  ],
+  "description": "Number of federal-EIC qualifying children for the Wisconsin earned income credit (us.wi.eic: 1 → 4%, 2 → 11%, 3+ → 34% of the federal credit; zero children → no Wisconsin credit)."
+}

Added value: +{
+  "description": "2025 rent paid on the principal Wisconsin residence where HEAT WAS INCLUDED in rent (Form 1 line 16a) — credited at 2.4% via the printed table's $100-row midpoints (us.wi.school_property_tax_credit). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "2025 rent paid where heat was NOT included (Form 1 line 16a) — credited at 3.0% via the printed table. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Federally taxable qualified-plan/IRA retirement income of the 67+ individual(s) NOT already subtracted on Schedule SB lines 12-15 — the NEW 2025 Act 15 subtraction (us.wi.retirement_subtraction_67, $24,000/$48,000 cap). CAUTION: claiming it forfeits every Form 1 credit (lines 13-20, 30-35, Schedule CR). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Previous value: -"state taxable income for the state tax targets (us.ca/us.va/us.il/us.ny/us.oh/us.nc/us.ga/us.md income_tax; parameters via lookup_tax_parameter)"New value: +"state taxable income for the state tax targets (us.ca/us.va/us.il/us.ny/us.oh/us.nc/us.ga/us.md/us.mo income_tax; parameters via lookup_tax_parameter)"

Added value: +{
+  "description": "ONE spouse's net business income per the MO-1040 p.16 worksheet (Schedule C/E/F + pass-through business income, losses netted — enter 0 if a combined net loss) — us.mo.business_income_deduction subtracts 20% (R.S.Mo. § 143.022, MO-A Part 1 line 17). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Federal earned income credit (Form 1040 line 27a) for the Missouri Working Family Tax Credit (us.mo.wftc = 20% for 2025, nonrefundable; MFS and dependent-claimed filers denied; the printed MO-WFTC question 3 gates investment income at $4,400 — see the rule's form-vs-statute disclosure). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "MO-1040 line 11 total federal tax: line 9 (federal 1040 line 22 minus lines 27a/29, minus Schedule 2 Part 1 line 3, minus Schedule 3 Part 2 line 9 — never withholding) plus line 10 other federal tax (Schedule 2 Part 1 line 3; Part 2 lines 8, 14, 15; recapture in 21; Schedule 3 Part 1 line 1). Feeds us.mo.federal_tax_deduction. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "COMBINED Missouri adjusted gross income (MO-1040 line 6 = both spouses' line 5 amounts) — keys the federal tax deduction percentage tiers (us.mo.federal_tax_deduction: 35/25/15/5/0%). May be negative. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "ONE spouse's taxable pension from PUBLIC sources (any federal/state/local government pension, federal 1040 line 5b share) for the Missouri public pension exemption (us.mo.public_pension_exemption, MO-A Part 3 Section A: capped at $47,633 for 2025, reduced by that spouse's SS/SSD exemption). Military retirement is a separate 100% subtraction — exclude it here. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "The SAME spouse's Social Security / SS Disability exemption from MO-A Part 3 Section C (their taxable SS, exempted 100% when 62+ by December 31 or on SSD) — displaces the public pension exemption dollar-for-dollar (Section A line 3). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Previous value: -"state taxable income for the state tax targets (us.ca/us.va/us.il.income_tax; parameters via lookup_tax_parameter)"New value: +"state taxable income for the state tax targets (us.ca/us.va/us.il/us.ny/us.oh/us.nc/us.ga/us.md income_tax; parameters via lookup_tax_parameter)"

Added value: +{
+  "description": "Maryland Filing Status 6 — the filer can be claimed as a dependent on another person's return: every Chart 10A exemption is $0 and the poverty level credit is denied (us.md.exemption_amount / us.md.poverty_level_credit).",
+  "type": "boolean"
+}

Added value: +{
+  "description": "Earned income for the Maryland poverty level credit (Form 502 line 1b / Worksheet 18B line 2): wages, salaries, tips, other employee compensation plus net self-employment profit — do NOT net farm/business losses. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "anyOf": [
+    {
+      "type": "integer"
+    },
+    {
+      "type": "string"
+    }
+  ],
+  "description": "Maryland exemption COUNT: Form 502 Exemptions areas A (self + spouse) plus C (dependents from Form 502B line 3) — each worth the Chart 10A phased amount via us.md.exemption_amount. Do NOT include the age-65+/blind area-B boxes (those are a separate unphased $1,000 each)."
+}

Added value: +{
+  "description": "Federal adjusted gross income (Maryland Form 502 line 1) — keys the exemption phase-out chart (us.md.exemption_amount), the child tax credit phase-out (us.md.ctc), and the $350,000 Form 502CG surtax gate. May be negative. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Maryland Form 502 line 7 (federal AGI + Maryland additions) for the poverty level credit gate (Worksheet 18B line 1; MFS filers who filed a joint federal return use the JOINT federal AGI + additions). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "anyOf": [
+    {
+      "type": "integer"
+    },
+    {
+      "type": "string"
+    }
+  ],
+  "description": "Number of persons in the family/household from the federal return, for the Maryland poverty income guideline (2025: $15,650 for 1 + $5,500 each additional person — printed-chart exact through 8)."
+}

Added value: +{
+  "description": "Form 502CG line 9 — net capital gain income SUBJECT to Maryland's 2% additional tax (line 1c gain minus the six 502CG exempt classes: primary-residence sale under $1.5M, retirement-plan assets, livestock, easement land, trade-or-business property, nonprofit affordable housing). Only nonzero when federal AGI exceeds $350,000. Feeds us.md.capital_gains_surtax (Form 502 lines 20a/21b). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "anyOf": [
+    {
+      "type": "integer"
+    },
+    {
+      "type": "string"
+    }
+  ],
+  "description": "Number of Maryland CTC qualified children on Form 502B: dependents UNDER 6 at year end, or over 5 and under 17 WITH a disability (assessment attached) — us.md.ctc ($500 each, H.B. 352 phase-out over $15,000 FAGI, gone above $24,000)."
+}

Added value: +{
+  "description": "ONE person's qualifying pension/retirement annuity in federal AGI for the Maryland pension exclusion (Worksheet 13A line 1): § 401(a)/403/457(b) employee-retirement-system income only — IRAs (traditional/Roth/rollover), SEP, Keogh, ineligible deferred comp, and foreign retirement income do NOT qualify; the person must be 65+ or totally disabled (or have a totally disabled spouse). Evaluate us.md.pension_exclusion once per qualifying spouse. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "The SAME person's TOTAL Social Security and Railroad Retirement benefits (Tier I + Tier II), whether or not federally taxable — Worksheet 13A line 3 reduces the $41,200 maximum dollar-for-dollar. On a joint return count only the pension-receiving spouse's benefits. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Maryland taxing subdivision — the county (or Baltimore City) where the filer resided on the LAST day of the tax year (Form 502 political-subdivision box), driving the us.md.local_tax rate (2025 chart: 2.25%-3.30%; Anne Arundel and Frederick are bracketed/tiered by filing status). Use nonresident for the Tax-Gen. § 10-106.1 special 2.25% nonresident rate.",
+  "enum": [
+    "baltimore_city",
+    "allegany",
+    "anne_arundel",
+    "baltimore_county",
+    "calvert",
+    "caroline",
+    "carroll",
+    "cecil",
+    "charles",
+    "dorchester",
+    "frederick",
+    "garrett",
+    "harford",
+    "howard",
+    "kent",
+    "montgomery",
+    "prince_georges",
+    "queen_annes",
+    "st_marys",
+    "somerset",
+    "talbot",
+    "washington",
+    "wicomico",
+    "worcester",
+    "nonresident"
+  ],
+  "type": "string"
+}

Added value: +{
+  "anyOf": [
+    {
+      "type": "integer"
+    },
+    {
+      "type": "string"
+    }
+  ],
+  "description": "Form 500 line 7c total dependents (7a qualified + 7b unborn-with-heartbeat; never self/spouse) — each worth the $4,000 Georgia dependent exemption (us.ga.dependent_exemption)."
+}

Added value: +{
+  "description": "Primary taxpayer's Georgia retirement-exclusion tier (O.C.G.A. § 48-7-27(a)(5)(D)): 62-64 during any part of the year or permanently and totally disabled → $35,000 cap; 65+ during any part of the year → $65,000 cap.",
+  "enum": [
+    "none",
+    "62to64OrDisabled",
+    "65plus"
+  ],
+  "type": "string"
+}

Added value: +{
+  "description": "Federal adjusted gross income (Form 500 line 8, Form 1040 line 11 verbatim — never federal taxable income) — keys the Low Income Credit table. Can be negative. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "The federal § 21 child and dependent care credit CLAIMED AND ALLOWED (Form 2441 line 11, liability-limited) — Georgia's IND-CR 202 credit is 50% of it (us.ga.cdcc). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "anyOf": [
+    {
+      "type": "integer"
+    },
+    {
+      "type": "string"
+    }
+  ],
+  "description": "GA Low Income Credit Worksheet line 3: 1 if filer or spouse is 65+, 2 if both (the statute's 65+ double credit as extra exemptions)."
+}

Added value: +{
+  "anyOf": [
+    {
+      "type": "integer"
+    },
+    {
+      "type": "string"
+    }
+  ],
+  "description": "GA Low Income Credit Worksheet line 2 exemptions: self + spouse + natural/legally adopted children ONLY (never other dependents, never unborn dependents)."
+}

Added value: +{
+  "description": "Primary taxpayer's earned income (wages/salaries/business) — the exclusion counts at most $5,000 of it (Schedule 1 page 2 worksheet 'Maximum Earned Income'). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Primary taxpayer's UNEARNED retirement income for the Georgia exclusion (pensions, annuities, interest, dividends, net rents, capital gains, royalties, military retirement — jointly-owned property income at 50%; NEVER Social Security/RRB, which subtract separately, and never lottery/gambling). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Spouse's Georgia retirement-exclusion tier (each spouse qualifies separately; the exclusion is never shared).",
+  "enum": [
+    "none",
+    "62to64OrDisabled",
+    "65plus"
+  ],
+  "type": "string"
+}

Added value: +{
+  "description": "Spouse's earned income for the exclusion worksheet (at most $5,000 counts). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Spouse's unearned retirement income for the Georgia exclusion (same definition, own items + 50% of joint). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "NC Schedule A charitable contributions allowed under IRC § 170 for the year (federal AGI-percentage limits apply; NO NC dollar cap and no § 68 overall limitation). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "NC Schedule A line 8 repayment of claim-of-right income (repayments over $3,000 deducted in full — supply only qualifying amounts). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Federal adjusted gross income (D-400 line 6, Form 1040 line 11 verbatim) — keys the NC child-deduction table tiers and the Schedule A 7.5% medical floor. Can be negative. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "NC Schedule A line 7a qualified medical and dental expenses BEFORE the floor — the rule subtracts 7.5% of ncFederalAgi (D-400 Schedule A lines 7b-7d). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "NC Schedule A qualified home mortgage interest (IRC § 163(h)) — combined with real estate property taxes under the $20,000 NC cap (both spouses combined, MFJ or MFS). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "NC Schedule A real estate property taxes (IRC § 164 real property portion only — NC allows NO state/local income tax deduction) — inside the $20,000 combined cap with mortgage interest. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "anyOf": [
+    {
+      "type": "integer"
+    },
+    {
+      "type": "string"
+    }
+  ],
+  "description": "Count of dependents claimed on NJ-1040 lines 10/11 who were age 5 or younger on the last day of the tax year (born 2020 or later for TY2025) — the NJ Child Tax Credit multiplier (us.nj.ctc)."
+}

Added value: +{
+  "description": "NJ flat-$260 EITC eligibility attested (2025 NJ-1040 line 58): no qualifying child, at least 18 years old, met ALL federal EIC requirements except the age requirement (NJ eliminated both the under-25 floor and the 65+ ceiling), and not claimed as a dependent on another return.",
+  "type": "boolean"
+}

Added value: +{
+  "description": "The federal child and dependent care credit (Form 2441) — Worksheet J line 1 input for us.nj.cdcc. Where the federal liability limit zeroed an otherwise-allowable credit, NJ's mock-return guidance supports the credit the filer WOULD have been eligible for; disclose which 2441 amount was supplied. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "New Jersey gross income (NJ-1040 line 29: total category income minus the pension/retirement exclusions, BEFORE exemptions and deductions) — keys the Estimated Use Tax Chart (us.nj.use_tax) and the $10,000/$20,000 filing threshold. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Married filing separately AND both spouses maintained the SAME principal residence — halves the NJ property tax deduction cap ($7,500) and the credit/threshold amounts ($25).",
+  "type": "boolean"
+}

Added value: +{
+  "description": "NJ pension-exclusion age/disability gate attested: the filer (or spouse on a joint return) was age 62 or older OR blind/disabled per Social Security guidelines on the last day of the tax year (2025 NJ-1040 line 28a).",
+  "type": "boolean"
+}

Added value: +{
+  "description": "NJ-1040 line 20a taxable pension/annuity/IRA income ELIGIBLE for the line 28a exclusion — on a joint return where only one spouse is 62+/disabled, ONLY that spouse's pension income (the ineligible spouse's share never excludes). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "NJ-1040 line 40a: property taxes due and paid on the principal residence (homeowners), or 18% of rent paid (tenants; 18% of site fees for mobile-home owners), after any Worksheet G multi-owner/multi-unit proration. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "NJ-1040 line 27 total income (all categories, before the pension exclusion) — the pension-exclusion chart tier and $150,000 cliff key on this amount. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Ohio joint filing credit gate attested: each spouse has at least $500 of QUALIFYING income included in Ohio AGI — not interest, dividends/distributions, capital gains, or rents/royalties, and not amounts deducted on the Schedule of Adjustments (deducted business income, Social Security, uniformed-services retirement never qualify).",
+  "type": "boolean"
+}

Added value: +{
+  "description": "Retirement income received on account of retirement and still INCLUDED in Ohio AGI (both spouses combined) — the us.oh.retirement_income_credit Table 2 input. Excludes everything deducted on the Schedule of Adjustments (Social Security, railroad, uniformed-services retirement). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "anyOf": [
+    {
+      "type": "integer"
+    },
+    {
+      "type": "string"
+    }
+  ],
+  "description": "IT 1040 line 4 exemption count: self (unless claimable as a dependent on another return), spouse if filing jointly, plus federal dependents (Schedule of Dependents)."
+}

Added value: +{
+  "description": "Federal Form 2441 line 11 (the liability-LIMITED child and dependent care credit actually allowed federally) — the Ohio CDCC's 25% base when MAGI is $20,000-$39,999. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Federal Form 2441 line 9c (the tentative child and dependent care credit BEFORE the federal liability limit; equals line 9a absent prior-year-expense amounts) — the Ohio CDCC's 100% base when MAGI is under $20,000. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Ohio modified adjusted gross income (MAGI): Ohio adjusted gross income (IT 1040 line 3) PLUS the business income deduction (Schedule of Adjustments line 13) — the base for the exemption tiers and most credit gates (2025 booklet p. 8). Can be negative. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Ohio Schedule of Credits line 11 (line 8c tax less the line 2-9 credits) — the joint filing credit's percentage base. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "IT 1040 line 6 taxable business income (Schedule of Business Income line 15: business income remaining after the $250,000/$125,000 Business Income Deduction, limited to the line 5 Ohio income tax base) — taxed flat 3% by us.oh.business_income_tax. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "PA Schedule O § 529 tuition-program contribution deduction, ALREADY capped by the caller at $19,000 per beneficiary per taxpayer-spouse (2025) — the corpus cannot see per-beneficiary detail. No deduction for 529-to-529 rollovers or beneficiary changes. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "PA Schedule O § 529A ABLE contribution deduction, capped by the caller at the annual federal gift-tax exclusion ($19,000 for 2025). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Taxpayer's own net income or LOSS from business/profession/farm (PA-40 line 4 class, after within-class netting of the taxpayer's own activities). Negative allowed; a loss never offsets other classes or the spouse. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "PA compensation adjustment: W-2 Box 16 total MINUS Box 1 total (PA taxes 401(k)/elective deferrals as compensation; active-duty pay outside PA and other exempt items reduce it). May be negative. Default 0 assumes Box 16 = Box 1. Taxable early retirement-plan/IRA distributions under PA's cost-recovery method also go here. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "PA-taxable dividend income (PA-40 line 3, gross class) INCLUDING mutual-fund capital gains distributions, which PA classifies as dividends. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "PA Schedule SP Section III nontaxable add-backs to eligibility income: nontaxable interest/dividends/gains, alimony received, insurance proceeds and inheritances (incl. 1099-R code-4 box 1), gifts/awards/prizes (incl. noncash PA Lottery), non-PA income, nontaxable military pay (not combat), excluded home-sale gain, nontaxable educational assistance, outside cash support. Do NOT add Social Security/RRB, eligible retirement benefits, child support, military pensions, workers' comp, personal-injury damages, or sick/disability pay. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "PA-taxable income from estates or trusts (PA-40 line 7, Schedule J) — an estate or trust cannot distribute a loss, so this is never negative. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "PA-taxable gambling and lottery winnings (PA-40 line 8, Schedule T) net of wager costs (PA Lottery ticket costs deductible only for tickets bought on/after 1/1/2016); noncash PA Lottery prizes are exempt. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "PA-taxable interest income (PA-40 line 2, gross class — no expenses; forfeited-interest penalties may offset within the class before entry). Includes commercial-annuity income taxable as PA interest. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "PA Schedule O Medical Savings Account + Health Savings Account contribution deductions — limited to the amounts allowed for FEDERAL income tax purposes (supply the federal-allowed total). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Taxpayer's own net gain or LOSS from sale/exchange/disposition of property (PA-40 line 5 class). Negative allowed; no carryover, no cross-class or spousal offset. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Taxpayer's own net income or LOSS from rents/royalties/patents/copyrights (PA-40 line 6 class). Negative allowed; short-term rentals (<30 days) belong in the business class instead. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "PA resident credit for income tax paid to other states (PA-40 line 22, Schedule G-L; not allowed for reciprocal-state compensation: IN, MD, NJ, OH, VA, WV). Subtracts from tax BEFORE Tax Forgiveness per Schedule SP Section IV. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "anyOf": [
+    {
+      "type": "integer"
+    },
+    {
+      "type": "string"
+    }
+  ],
+  "description": "PA Schedule SP dependent CHILDREN count (natural/adopted/step; grandchild of a grandparent; foster child of a foster parent — never aunts/uncles/unrelated persons) claimable as federal dependents; adult qualifying children count. Raises the Tax Forgiveness eligibility-income threshold $9,500 each."
+}

Added value: +{
+  "description": "Spouse's own net income or LOSS from business/profession/farm (PA-40 line 4 class). Negative allowed; never netted against the taxpayer's. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Spouse's own net gain or LOSS from disposition of property (PA-40 line 5 class). Negative allowed; never netted against the taxpayer's. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Spouse's own net income or LOSS from rents/royalties/patents/copyrights (PA-40 line 6 class). Negative allowed; never netted against the taxpayer's. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "PA Schedule UE unreimbursed employee business expenses (PA-40 line 1b) — a compensation-class expense, not a line-10 deduction. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}