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"
+  ]
+}