Added value: +{
+  "description": "Form PIT-RES line 21: boxes checked for age 65 or over and blindness — $2,500 each, at most two per person: up to four on a joint return, or on a married-filing-SEPARATE return (status 3) when the spouse's boxes qualify under § 1108(b)(2)/(4) (spouse 65+/blind with NO gross income, not another's dependent); two otherwise. On a combined separate return (status 4) this is COLUMN B's own two-box count",
+  "type": "integer"
+}

Added value: +{
+  "description": "Form PIT-RES line 6: 60 or over on December 31 — the 60-or-over pension tier allows $12,500 of pension PLUS eligible retirement income; under 60 allows only $2,000 of pension",
+  "type": "boolean"
+}

Added value: +{
+  "description": "Form PIT-RES line 27b: persons 60 or over on December 31 (you and/or your spouse) — an additional $110 each",
+  "type": "integer"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "Form PIT-RES line 43: DE Schedule III contributions to special funds — these INCREASE the balance due or reduce the refund; they are contributions, not credits"
+}

Added value: +{
+  "description": "Delaware FILING STATUS 4, 'Married & Filing Combined Separate on this form' — two separate returns combined on one form. Column A is the spouse, column B the taxpayer, and each column takes its own $3,250 standard deduction and its own trip through the brackets. Pass filingStatus 'mfs' alongside this, and supply the deSpouse* column-A inputs",
+  "type": "boolean"
+}

Added value: +{
+  "description": "TY2026+: the taxpayer has been legally domiciled in Delaware for at least three years — required for the 60-or-over pension exclusion under § 1106(b)(3)f.4 (85 Del. Laws c. 426, effective August 17, 2026); a 60-or-over person without it gets no pension exclusion. Not needed for TY2025",
+  "type": "boolean"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "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"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "Form PIT-RES line 6, 60-or-over worksheet: dividends, capital gains net of losses, interest, net rental income from real property, and qualified plan distributions (IRA, 401(k), Keogh, IRC 457). Counts ONLY at 60 or over"
+}

Added value: +{
+  "description": "Form PIT-RES line 27a: number of federal exemptions (yourself, your spouse on a joint return, and dependents) at $110 each. A childless joint return enters 2. Enter 0 if you are claimed as a dependent on another return",
+  "type": "integer"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "Form PIT-RES line 31 worksheet: the federal child and dependent care credit (federal Form 2441 line 11). Delaware allows 50%, capped at $3,000 and at the tax"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "Form PIT-RES line 19: net Delaware itemized deductions from Form PIT-RSA — federal itemized less Delaware income tax and other-state tax taken as a credit, plus foreign taxes paid, the charitable mileage differential and up to $500 of labor organization dues"
+}

Added value: +{
+  "description": "Form PIT-RES line 20b: itemize Delaware deductions (Form PIT-RSA) instead of the standard deduction. INDEPENDENT of the federal election, but it forfeits the line 21 additional standard deduction entirely. On status 3 or 4 both spouses must make the same election (30 Del. C. 1109(b))",
+  "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",
+  "type": "boolean"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "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%. More than one state uses DE Schedule I, highest credit first"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "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"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "Form PIT-RES line 6: 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"
+}

Added value: +{
+  "description": "Form PIT-RES line 11 worksheet: at least 60 years old OR totally and permanently disabled on December 31",
+  "type": "boolean"
+}

Added value: +{
+  "description": "COLUMN A: boxes checked for the spouse being 65 or over and/or blind — $2,500 each",
+  "type": "integer"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "COLUMN A: the spouse's Delaware additions (non-Delaware municipal bond interest, oil depletion, fiduciary adjustment)"
+}

Added value: +{
+  "description": "COLUMN A: the spouse was 60 or over on December 31 — the 60-or-over pension tier",
+  "type": "boolean"
+}

Added value: +{
+  "description": "COLUMN A: persons 60 or over counted in the spouse column ($110 each)",
+  "type": "integer"
+}

Added value: +{
+  "description": "COLUMN A / joint spouse: the spouse has been legally domiciled in Delaware for at least three years (TY2026+ 60-or-over pension exclusion gate)",
+  "type": "boolean"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "COLUMN A: the spouse's earned income for the line 11 test"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "COLUMN A: the spouse's eligible retirement income (60 or over only)"
+}

Added value: +{
+  "description": "COLUMN A: federal exemptions allocated to the spouse. The instructions require status 4 filers to split the total between columns \"in increments of $110\"",
+  "type": "integer"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "COLUMN A (filing status 4): the spouse's own federal adjusted gross income, including one half of income from jointly titled securities, bank accounts and real estate (the printed Line 1 Worksheet). REQUIRED when deCombinedSeparate is set"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "COLUMN A (filing status 4): the spouse's own net Delaware itemized deductions. Section 1109(b) requires both spouses to make the SAME itemize-or-standard election, but each column deducts its own amount"
+}

Added value: +{
+  "description": "COLUMN A: the spouse's pension is a United States military pension",
+  "type": "boolean"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "COLUMN A: the spouse's income from another state"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "COLUMN A: income tax the spouse paid to another state"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "COLUMN A: the spouse's pension income for the line 6 exclusion — spouses each receive their own exclusion"
+}

Added value: +{
+  "description": "Form PIT-RES line 11 worksheet: the spouse was at least 60 or totally and permanently disabled — the $4,000 joint tier requires BOTH spouses to qualify",
+  "type": "boolean"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "COLUMN A: the spouse's other Delaware subtractions (line 7 items)"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "COLUMN A: the spouse's taxable Social Security and Railroad Retirement, subtracted in full"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "COLUMN A: the spouse's DE529 and Delaware ABLE contributions"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "COLUMN A: the spouse's interest on United States obligations"
+}

Added value: +{
+  "description": "COLUMN A: qualifying volunteer firefighters in the spouse column ($1,000 each)",
+  "type": "integer"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "Form PIT-RES line 8b: DE529 contributions (up to $1,000, $2,000 joint, phased out entirely above $100,000 of federal AGI / $200,000 joint, K-12 tuition excluded) plus Delaware ABLE contributions (up to $5,000, $10,000 joint)"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "Form PIT-RES line 5: interest on United States obligations, including the attributable share of regulated investment company dividends"
+}

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

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

Previous value: -"federal Form 1040 line 11 (from compute_return, verbatim). REQUIRED for il/va/ca/ny/or/ok/ct/ks/nm/ne/id/wv/me — the composer refuses without it (AR needs it only for the AR2441 child care credit). NOT used by PA (class-based: pass the pa* class fields instead)."New value: +"federal Form 1040 line 11 (from compute_return, verbatim). REQUIRED for il/va/ca/ny/or/ok/ct/ks/nm/ne/id/wv/me/hi — the composer refuses without it (AR needs it only for the AR2441 child care credit). NOT used by PA (class-based: pass the pa* class fields instead)."

Added value: +{
+  "description": "HI capital gains worksheet line 12: apply § 235-51(f)(1)(B)'s statutory amount under the 2025 brackets ($48,000 / $72,000 / $96,000) instead of the printed $24,000 / $36,000 / $48,000 — an election to disclose",
+  "type": "boolean"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "HI Worksheet A-5 line 19: casualty and theft losses after $100 per casualty, before the 10%-of-AGI floor (any casualty, not only federal disasters, for 2025)"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "HI Worksheet A-4 lines 15-17: gifts to charity within the 60% / 30% / 20% Hawaii AGI limits"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "HI Schedule X line 20/22: qualified child and dependent care expenses paid in 2025 (a child under 13 or a disabled dependent/spouse; A+ Program payments qualify)"
+}

Added value: +{
+  "description": "HI Schedule X line 17: qualifying persons (1 → $10,000 cap; 2 or more → $20,000); defaults to 1",
+  "type": "integer"
+}

Added value: +{
+  "description": "HI line 31: bought one or more new child passenger restraint systems in 2025 — $25 per return (attach the invoice)",
+  "type": "boolean"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "HI line 46: overpayment to apply to 2026 estimated tax"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "HI Schedule X line 18: employer dependent care benefits deducted or excluded (Section B lines 14 + 15) — reduce the expense cap"
+}

Added value: +{
+  "description": "HI line 25 ovals: taxpayers (you and/or your spouse, 0-2) claiming the $7,000 blind/deaf/totally disabled exemption (Form N-172) in lieu of ALL regular exemptions — no dependent or age-65 exemptions with it",
+  "type": "integer"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "HI earned income (wages, tips, net self-employment less the SE tax deduction) — REQUIRED for a dependent filer's standard deduction and for the Schedule X child care credit earned-income limit"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "HI Schedule CR line 24 column (c): the 2022 nonrefundable EITC carryover applied this year (Form N-356 Part III; last usable in 2025)"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "HI line 50: Form N-210 estimated tax penalty (added to the payment, or subtracted from the refund)"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "HI line 17: exceptional trees deduction (up to $3,000 per tree, once every three years; notarized arborist affidavit)"
+}

Added value: +{
+  "description": "HI Form N-311 line 8 override: qualified exemptions (persons, not the age-65 extra) plus public-agency-supported minor children — defaults to yourself + spouse (when claimed on line 6b) + dependents + hiPublicSupportMinorChildren",
+  "type": "integer"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "HI lines 43a-43c: contributions from the overpayment to the Hawaii schools repairs ($2 / $4 joint), public libraries ($5 / $10), and domestic violence / child abuse ($5 / $10) funds — the total"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "HI Total Itemized Deductions Worksheet line 2d: the gambling and casualty/theft losses inside hiOtherMiscDeductions (protected from the overall limitation)"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "HI Worksheet A-3 lines 10-12: home mortgage interest and points (pre-TCJA $1,000,000 / $100,000 limits; home equity interest allowed)"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "HI line 16: cash paid into an individual housing account — the composer caps at $5,000 ($10,000 joint)"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "HI Worksheet A-3 line 13: investment interest (Form N-158) — protected from the overall limitation"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "HI Tax on Capital Gains Worksheet line 9: Form N-158 line 4e (net capital gain elected as investment income)"
+}

Added value: +{
+  "description": "HI line 21: itemize deductions (the composer takes the larger of the Worksheets A-1 to A-6 total and the standard deduction; any hi* itemized amount also triggers the comparison)",
+  "type": "boolean"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "HI Worksheet A-6 lines 23-25: unreimbursed employee business expenses, tax preparation fees, investment expenses — subject to the 2%-of-AGI floor"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "HI Worksheet A-1 line 1: medical and dental expenses before the 7.5%-of-Hawaii-AGI floor"
+}

Added value: +{
+  "description": "HI Schedule X Part II checkbox: married filing separately but lived apart from the spouse the last six months of 2025, kept the qualifying person's home, and paid over half its cost",
+  "type": "boolean"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "HI Tax on Capital Gains Worksheet line 7: Hawaii net capital gain (federal Schedule D line 16 plus Hawaii adjustments) — with hiNetLongTermCapitalGain triggers the 7.25% alternative tax when taxable income exceeds the worksheet threshold"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "HI Tax on Capital Gains Worksheet line 4: Hawaii net long-term capital gain (federal Schedule D line 15 plus Hawaii adjustments)"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "HI line 27: additional tax from Forms N-2, N-103, N-152, N-168, N-312, N-325, N-338, N-344, N-348, N-405, N-586, N-615, N-814 (Tax Computation Worksheet lines c-m)"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "HI Worksheet A-6 line 30: deductions not subject to the 2% floor (gambling losses to the extent of winnings, impairment-related work expenses)"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "HI Other State and Foreign Tax Credit Worksheet line 9: income tax paid to other states plus foreign tax not credited federally (exclude tax on Hawaii-exempt income; attach the other returns)"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "HI Worksheet A-2 line 8: other deductible taxes"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "HI line 9: interest on bonds of other states and their subdivisions (including mutual fund distributions from them)"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "HI other-state worksheet line 3: out-of-state income including capital gains (not Hawaii-exempt income such as employer-funded pensions)"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "HI other-state worksheet line 4: long-term capital gains from sources outside Hawaii"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "HI line 13: pension distributions taxed federally but not by Hawaii — employer-funded plans (public retirement systems, military pensions, private plans the employee did not contribute to; Schedule J for hybrid plans)"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "HI Worksheet A-2 line 7: personal property taxes paid to other states"
+}

Added value: +{
+  "description": "HI Form N-311 / Schedule X attestation: every claimed exemption (you, spouse, dependents) was physically present in Hawaii more than nine months in 2025 — REQUIRED for the food/excise and renters credits (unattested → not claimed)",
+  "type": "boolean"
+}

Added value: +{
+  "description": "HI Form N-311 line 3: minor children receiving more than half their support from public agencies (DHS, Social Security survivor benefits) who are NOT already counted in the shared `dependents` input (the form lists them on line 3 instead of line 2; a DHS-supported child claimed on line 6c is already in the default count)",
+  "type": "integer"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "HI Worksheet A-2 line 6: real estate taxes (no foreign real property taxes; no $10,000 cap)"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "HI 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"
+}

Added value: +{
+  "description": "HI Schedule X line 11 override: qualified persons present more than nine months plus 1 for you and 1 for your spouse if 65 or older — defaults to the line 6e count",
+  "type": "integer"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "HI line 15: your military reserve / Hawaii National Guard duty pay (W-2 Box 16 from the reserve component) — the composer excludes the first $8,636"
+}

Added value: +{
+  "description": "HI line 6b 'Age 65 or over' oval for the spouse (joint returns, or MFS with the spouse exemption)",
+  "type": "boolean"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "HI Schedule X Part I (married filing separately): the spouse's Hawaii AGI, added for the $30,000 renters test"
+}

Added value: +{
+  "description": "HI line 6b: the spouse can be claimed as a dependent on another return — no spouse exemption (joint returns)",
+  "type": "boolean"
+}

Added value: +{
+  "description": "HI line 25: with ONE disabled person on a joint return, the disabled person is the spouse (default: the taxpayer) — decides whose age-65 status gives the non-disabled spouse $2,288 instead of $1,144",
+  "type": "boolean"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "HI Schedule X line 24: the spouse's earned income on a joint return (use the $200 / $400 per-month deemed amount for a student or disabled spouse)"
+}

Added value: +{
+  "description": "HI line 6b on a married filing separate return: the spouse had no income, is not filing a return, and cannot be claimed as a dependent by another — one $1,144 exemption (plus the age-65 extra)",
+  "type": "boolean"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "HI Form N-311 line 5 (married filing separately): the spouse's federal AGI, added for the credit table"
+}

Added value: +{
+  "description": "HI line 21: married filing separately and the spouse itemizes — you MUST itemize (no standard deduction)",
+  "type": "boolean"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "HI line 15: the spouse's reserve / National Guard duty pay on a joint return (its own $8,636)"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "HI Worksheet A-2 line 5: state and local income taxes (or the elected general sales taxes) — deductible only when federal AGI is under $100,000 single/MFS, $150,000 HOH, $200,000 MFJ/QSS; exclude taxes claimed under the other-state credit"
+}

Added value: +{
+  "description": "HI line 6a 'Age 65 or over' oval: you were 65 or older as of January 1, 2026 — one extra $1,144 exemption",
+  "type": "boolean"
+}

Added value: +{
+  "description": "HI line 27: compute from the Tax Rate Schedules at the exact income instead of the Tax Table (taxable income under $100,000 uses the table by instruction; $100,000 or more always uses the schedules)",
+  "type": "boolean"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "HI line 8: W-2 Box 16 state wages over Box 1 federal wages (COLA, LQA, ERS contributory/hybrid plan members)"
+}

Previous value: -"IL qualified K-12 education expenses (before the $250 floor)"New value: +"IL Schedule ICR Section B qualified K-12 education expenses before the $250 floor — tuition, book/lab fees at a public, nonpublic OR home school that satisfies the truancy law (105 ILCS 5/26-1; IDOR Pub. 112); the composer takes 25% of the excess over $250, maximum $750"

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "IL Schedule 1299-I column B: the SPOUSE's own educator materials expenses on a joint return — its own $500 cap"
+}

Previous value: -"IL Schedule 1299-C educator materials expenses"New value: +"IL Schedule 1299-C / 1299-I Instructional Materials and Supplies Credit: the TAXPAYER's own classroom materials expenses as an eligible K-12 educator (900+ hours) — capped at $500 per educator, not $1,000 per return"

Previous value: -[
-  "il",
-  "va",
-  "ca",
-  "ny",
-  "pa",
-  "nj",
-  "oh",
-  "nc",
-  "ga",
-  "md",
-  "mo",
-  "wi",
-  "mn",
-  "sc",
-  "al",
-  "or",
-  "ok",
-  "ct",
-  "ks",
-  "ar",
-  "nm",
-  "ne",
-  "id",
-  "wv",
-  "me"
-]New value: +[
+  "il",
+  "va",
+  "ca",
+  "ny",
+  "pa",
+  "nj",
+  "oh",
+  "nc",
+  "ga",
+  "md",
+  "mo",
+  "wi",
+  "mn",
+  "sc",
+  "al",
+  "or",
+  "ok",
+  "ct",
+  "ks",
+  "ar",
+  "nm",
+  "ne",
+  "id",
+  "wv",
+  "me",
+  "hi",
+  "ri",
+  "mt",
+  "de",
+  "nd",
+  "vt"
+]

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "Form 2 line 25: amount of the refund deposited into a 529 or 529A account (must exceed $25 per account)"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "Schedule I line 17: contributions to an ABLE account — capped at $3,000, or $6,000 on a JOINT return. Not inflation-indexed"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "Schedule I line 12: active-duty military salary, subtracted in full (§ 15-30-2120(3)(c)) — basic, special and incentive pay only. Annual training, inactive duty training and 'active Guard and Reserve duty' pay do NOT qualify"
+}

Added value: +{
+  "description": "Schedule 2EC: the claimant reached age 62 by December 31 — required for the elderly homeowner/renter credit (unattested → not claimed)",
+  "type": "boolean"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "Form 2 line 18 (amended returns): payments made with the original return"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "Form 2 line 20 (amended returns): previous overpayment"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "Form 2 line 24: amount of the overpayment applied to 2026 estimated taxes"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "Schedule I line 11: exempt tribal income of an enrolled member living on the reservation of their tribe (Form ETM)"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "REQUIRED for Montana. Form 2 line 2: the total of federal Form 1040 lines 12e and 13b — the federal standard OR itemized deduction plus the Schedule 1-A deductions (qualified tips, qualified overtime, passenger vehicle loan interest, the enhanced senior deduction). Montana has NO standard deduction of its own, so this is the only deduction. Do NOT include the federal qualified business income deduction — § 15-30-2120(2)(i) adds it back"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "Schedule III Part II line 13: federal net long-term capital gains — the denominator of the capital gains block's Montana ratio"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "Schedule 2EC line 18: GROSS household income — ALL income of ALL household members, taxable and non-taxable: 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"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "Form 2 line 11e: loan-out withholding from Form LOWCERT"
+}

Added value: +{
+  "description": "MCA 15-30-2120(9)(a): the retiree became a Montana resident on or after June 30, 2023, or was a resident both before and after receiving the pension (unattested → no subtraction)",
+  "type": "boolean"
+}

Added value: +{
+  "description": "MCA 15-30-2120(9)(b): the subtraction is within the five consecutive years allowed after first qualifying (unattested → no subtraction)",
+  "type": "boolean"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "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 — it is for WORKING military retirees"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "MCA 15-30-2120(8)(i): Montana source WAGE income, which caps the military retirement subtraction. A fully retired veteran with no wages gets $0"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "Form 2 page 2 line 2: net long-term capital gains subject to the federal tax — generally the LESSER of federal Schedule D line 15 or line 16. Montana taxes these at 3% / 4.1%. Qualified dividends are NOT included: they are Montana ordinary income"
+}

Added value: +{
+  "description": "Schedule 2EC: the claimant occupied a Montana residence as owner, renter or lessee at least six months during the year",
+  "type": "boolean"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "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 those gains, less related expenses)"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "Schedule III Part II line 11: net long-term capital gain sourced and taxable to the other state or country"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "Schedule III Part II line 1: income sourced and taxable to the other state or country included in Montana taxable income, EXCLUDING net long-term capital gains"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "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 — the same figure feeds both blocks; the line 16 ratio attributes the capital-gains share. North Dakota WAGES are not eligible (reciprocity — file an ND return for a refund); foreign tax is ineligible if a federal Form 1116 credit was claimed"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "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"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "Schedule I Part I line 1: interest and mutual fund dividends from state, county or municipal bonds of states OTHER than Montana"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "Form 2 line 11c: total pass-through entity tax credit from Montana Schedule(s) K-1, Part V line 1"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "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"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "Schedule I lines 22-23: Tier I and Tier II Railroad Retirement benefits included in federal taxable income, exempt by federal law"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "Schedule 2EC line 24: rent paid for the Montana residence — 15% counts as rent-equivalent tax. Excludes mortgage payments, nursing home costs paid directly from Social Security, and rent paid by a rental assistance program"
+}

Added value: +{
+  "description": "Schedule 2EC: the claimant resided in Montana at least nine months during the year",
+  "type": "boolean"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "Form 2 line 19: contributions, penalties, interest and other taxes from Schedule IV line 8 — SUBTRACTED from total payments on line 21 rather than added to the tax"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "Form 2 line 11d: total withholding from Montana Schedule(s) K-1, including mineral royalty withholding"
+}

Added value: +{
+  "description": "Schedule 2EC: you are the only member of your household claiming the elderly homeowner/renter credit — only one per household (unattested → not claimed)",
+  "type": "boolean"
+}

Added value: +{
+  "description": "Form 2 line 6: your spouse attained age 65 — a second $5,660 subtraction, on a JOINT return only (a qualifying surviving spouse has no spouse)",
+  "type": "boolean"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "Schedule I Part I line 4: state income tax included in federal ITEMIZED deductions, added back — computed on Worksheet B and capped so it never reduces the federal itemized total below the federal standard deduction (§ 15-30-2120(2)(j)). New placement for TY2025"
+}

Added value: +{
+  "description": "Form 2 line 6: you attained age 65 — a $5,660 subtraction for 2025",
+  "type": "boolean"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "Schedule I line 16: contributions to a Montana family education savings (§ 529) account — capped at $4,500, or $9,000 on a JOINT return, for 2025 (House Bill 845 raised it from $3,000)"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "Form ND-1 line 30: the amount of the line 29 overpayment to apply to 2026 estimated tax"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "Net long-term capital gain worksheet line 6: the portion of that gain already included on Form ND-1 line 7 or line 16, which is removed BEFORE the 40% is applied"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "Form ND-1 line 12: contributions to a North Dakota College SAVE account (Bank of North Dakota) — capped at $5,000, or $10,000 on a JOINT return. Rollovers from another section 529 plan do NOT qualify"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "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"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "Form ND-1 line 7: exempt income of an enrolled member of a federally recognized tribe who lived on a North Dakota reservation all year (includes the North Dakota portions of Standing Rock and Lake Traverse that lie in South Dakota)"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "REQUIRED for North Dakota. Form ND-1 line 1b: federal TAXABLE income from federal Form 1040 line 15 — North Dakota starts here, not from AGI. May be NEGATIVE: the booklet directs a filer whose federal taxable income calculates below zero to enter the negative number even though Form 1040 line 15 shows 0 — and gives Form ND-EZ line 1b the identical instruction"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "Form ND-1 line 34 box AL: interest"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "Marriage Penalty Credit Worksheet lines 3-4: the qualified income of the LOWER-earning spouse — wages and tips from federal line 1z, net self-employment income less the self-employment tax deduction, and the taxable IRA, pension, annuity and Social Security amounts, all reduced by the Form ND-1 line 8 and line 15 exclusions. Must exceed $47,550 for 2025"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "Form ND-1 line 11: military pay of a member of the armed forces on active or reserve duty or of the national guard, excluded IN FULL with no cap — including federal pay for training, education, mobilization and bonuses, and state pay on state active duty"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "Form ND-1 line 14: military retirement benefits, excluded IN FULL with no cap, for the retiree or a surviving spouse, and covering a dual-status military technician's federal civil-service retirement"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "Net long-term capital gain worksheet line 3: the SMALLER of federal Schedule D lines 15 and 16 — or the capital gain distributions from Form 1040 line 7 when no Schedule D was required. North Dakota excludes 40%. The worksheet stops if either Schedule D figure is zero or less, so a net loss gives no exclusion"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "Schedule ND-1CR line 2: the ratio denominator. Defaults to federal AGI less the line 5 United States obligation interest, which is the printed full-year-resident rule; a part-year resident uses Schedule ND-1NR line 18 instead"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "Schedule ND-1CR line 6: the NET income tax on the other state's return — after that state's credits but before its withholding and estimated payments — plus local jurisdiction tax in that same state. A separate Schedule ND-1CR is required per state. Montana and Minnesota WAGES are excluded by reciprocity; foreign country tax never qualifies"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "Form ND-1 line 9: the licensed peace officer retirement benefit exclusion — 20 years of licensed service or medical retirement for disability, employer plan benefits only"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "Form ND-1 line 34 box AK: penalty"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "Form ND-1 line 2: the planned gift or endowment tax credit adjustment to income, from Schedule ND-1PG line 15 or Schedule ND-1QEC line 16 — an ADDITION, because the contribution that earned the credit also reduced federal taxable income"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "Form ND-1 line 13: qualified dividends from federal Form 1040 line 3a — North Dakota excludes 40%"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "Form ND-1 line 8: Railroad Retirement Board benefits — unemployment, sick pay or retirement — to the extent federally taxable. Tier 1 Railroad Retirement belongs HERE, not on line 15"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "Form ND-1 line 37: interest on underpaid estimated tax from Schedule ND-1UT — added into the line 36 balance due"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "Form ND-1 line 5: interest from United States obligations. The booklet's enumerated list EXCLUDES Freddie Mac, Fannie Mae, Ginnie Mae, federal tax refunds and repurchase agreements"
+}

Added value: +{
+  "description": "Form ND-1 line 20: apply the rate schedule at the exact taxable income instead of the printed Tax Table. Below $100,000 the table is MANDATORY by section 57-38-30.3(10); at $100,000 or more the schedule applies anyway",
+  "type": "boolean"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "Form ND-1 line 31 (when overpaid) or line 35 (when tax is due): total voluntary contributions to the Veterans' Postwar Trust Fund, Watchable Wildlife Fund and Trees for ND Trust Fund"
+}

Added value: +{
+  "description": "Form RI-1040H Part 1 question D: you or your spouse were 65 or older and/or disabled (receiving Social Security disability) as of December 31, 2025 — required for the property tax relief credit (unattested → not claimed)",
+  "type": "boolean"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "RI-1040 line 18: amount of the overpayment to apply to 2026 estimated tax (capped at the overpayment remaining after line 15b)"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "RI Checkoff Schedule line 38: voluntary contributions (drug program, Olympic $1/$2 joint, organ transplant, arts council, nongame wildlife, childhood disease, military family relief, behavioral health) — these INCREASE the balance due or reduce the refund"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "RI-1040 line 10b: recapture of prior year other Rhode Island credits, from RI Schedule CR line 12"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "RI Schedule I line 20: the federal credit for child and dependent care expenses from federal Form 1040 Schedule 3, line 2 — Rhode Island allows 25% of it, capped at the line 8 tax (nonrefundable)"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "Form RI-1040H Part 5 line 32: TOTAL household income of ALL persons in the household — taxable AND non-taxable (gross Social Security and pensions, cash public assistance, workers' compensation, unemployment), with rental/business/capital losses added back. This is NOT federal AGI. Must be $40,730 or less for 2025"
+}

Added value: +{
+  "description": "Form RI-1040H line 1f: number of persons in the household — selects the '1 person' or '2 or more' column of the computation table (they differ only in the $13,971-$17,460 band). Defaults to 1",
+  "type": "integer"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "RI Schedule M line 2k: add-back of federal H.R. 1 (P.L. 119-21) provisions from RI Schedule HR1 - Individual, line 1f (§ 44-30-12(b)(9)) — new for tax year 2025"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "RI-1040 line 12b: individual mandate (health insurance) shared responsibility penalty — leave $0 and certify full-year coverage where it applies"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "RI Schedule U line 7e: net use tax on each SINGLE purchase of $1,000 or more (cost × 7% less sales tax paid), which must be listed individually and is added on top of the lookup-table amount"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "RI-1040 line 14e: residential lead abatement credit from Form RI-6238 line 7 (max $5,000 per unit for removal/abatement, $1,500 for reduction/mitigation, up to three units). Refundable, but rationed against a $250,000 statewide annual fund — the amount received may be prorated"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "RI Schedule M line 1v: military service pension benefits as defined in 20 C.F.R. § 212.2, from Form 1040 line 5b (§ 44-30-12(c)(11)) — no cap, no age or income test; must not also appear in riTaxpayerPensionIncome"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "RI Schedule II line 24: income derived from the other state, determined as it would be for federal purposes. More than one state uses Form RI-1040MU (sum the line 29 amounts)"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "RI Schedule II line 28: income tax actually due and paid to the other state (not the amount withheld — if it was all refunded, enter $0). Attach a copy of the other state's return"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "RI Schedule M line 2a: interest on obligations of any state or its political subdivisions OTHER than Rhode Island (§ 44-30-12(b)(1), (b)(2))"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "RI-1040 line 14h: previously issued overpayments (amended returns only)"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "Form RI-1040H line 2: property taxes paid or payable for 2025 on the homestead (homeowners, Part 3)"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "RI Schedule M line 1d: Railroad Retirement benefits taxed federally (1974 Railroad Retirement Act) — subtracted in full, and excluded from the Social Security and pension modifications"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "Form RI-1040H line 7: rent paid in 2025 (renters, Part 4) — 20% of it counts as property tax. For rented LAND the form adds 20% of the rent to the property tax on line 2"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "RI Schedule U line 3: sales tax paid to other states on those purchases"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "RI Social Security Modification Worksheet line 8: TOTAL Social Security benefits, federal Form 1040 line 6a (the denominator of the eligible percentage). Exclude Railroad Retirement"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "RI Social Security Modification Worksheet line 9: the part of line 6a attributable to the person born on or before 03/01/1959 — only needed on a joint return where ONE spouse qualifies; defaults to the full line 6a (percentage 1.0000)"
+}

Added value: +{
+  "description": "RI Schedule E line 1b: the spouse can be claimed as a dependent on another return — no spouse exemption on a joint return",
+  "type": "boolean"
+}

Added value: +{
+  "description": "RI Schedule M lines 1s/1t: the spouse was born on or before March 1, 1959 (joint returns only — the (b) Spouse column and the worksheet's 'either you or your spouse' test)",
+  "type": "boolean"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "RI Schedule M line 1t table, column (b): the SPOUSE's Form 1040 line 5b pension and annuity income (joint returns only), separately capped at $50,000"
+}

Added value: +{
+  "description": "RI Schedule M lines 1s/1t: you reached Social Security full retirement age — the Division's 2025 bright line is BORN ON OR BEFORE MARCH 1, 1959. Required for both the Social Security and the pension/annuity modification (unattested → no modification)",
+  "type": "boolean"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "RI Schedule M line 1t table, column (a): YOUR federally taxable pension and annuity income from Form 1040 line 5b ONLY. Do NOT include IRAs (line 4b), Railroad Retirement (line 1d), or a military service pension (line 1v). Capped at $50,000 per person for 2025"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "RI Schedule M line 1g: contributions to a Rhode Island CollegeBound (§ 529) account — the composer caps the CONTRIBUTION modification at $500 ($1,000 on a joint return), 'regardless of the number of accounts'. Qualified withdrawals included in federal AGI are a separate, uncapped line 1g item — pass those in `subtractions`"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "RI-1040 line 15b: underestimating interest from Form RI-2210 or RI-2210A — added to the amount due, or subtracted from the overpayment"
+}

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

Added value: +{
+  "description": "RI Schedule U: use the § 44-30-100 safe-harbor lookup table (0.08% of federal AGI, or the printed $5-$60 band) instead of actual purchases. Either way the taxpayer must PROACTIVELY check the line 12a attestation box — software may not pre-check it",
+  "type": "boolean"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "RI Schedule U line 1: total price of purchases subject to the 7% use tax (the actual method)"
+}

Previous value: -"state income tax withheld (IL line 25 / VA 19a / CA 71 / NY 72). CONVENTIONS: IL line 25 sums state withholding from EVERY document (W-2s + all 1099s). NY line 72 = W-2 box 17 NYS withholding PLUS NY-coded state withholding from 1099s whose PAYER has an in-state (NY) address; NY-coded withholding printed by an OUT-OF-STATE-addressed payer is NOT included; disclose any excluded amount in notes. VA 19a = the PRIMARY taxpayer's withholding from EVERY document type (W-2, 1099, VK-1 — Form 760 line 19 instructions name all three; the payer's address does NOT matter for VA, unlike NY); a jointly-issued document's state withholding splits 50/50 between 19a/19b with the odd dollar to the primary."New value: +"state income tax withheld (IL line 25 / VA 19a / CA 71 / NY 72). CONVENTIONS: IL line 25 sums state withholding from EVERY document (W-2s + all 1099s). NY line 72 = total NYS tax withheld from EVERY W-2 box 17, 1099-R box 14, 1099-G box 11, 1099-NEC/MISC state boxes and W-2G — wherever the state box reads NY; the PAYER'S mailing address is irrelevant (an out-of-state payer's NY-coded withholding IS included — IT-201-I line 72). VA 19a = the PRIMARY taxpayer's withholding from EVERY document type (W-2, 1099, VK-1 — Form 760 line 19 instructions name all three; the payer's address does NOT matter for VA, unlike NY); a jointly-issued document's state withholding splits 50/50 between 19a/19b with the odd dollar to the primary."

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "Form IN-111 line 28a: refund to be credited to 2026 estimated tax"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "Form IN-111 line 28b: refund to be credited to the 2026 property tax bill"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "Schedule IN-112 Part I line 4: federal bonus depreciation allowed under IRC § 168(k) (and, per the 2025 Federal Conformity Supplement, § 168(n) and large-business § 174A) — an ADDITION; use `additions` for anything else the Supplement routes here"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "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"
+}

Added value: +{
+  "description": "Schedule IN-112 Part II line 3: qualifying children six or younger at the close of the calendar year (born 2019-2025 for tax year 2025) — $1,000 each, phased out $20 per $1,000 of federal AGI over $125,000",
+  "type": "integer"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "Retirement Income Exemption Worksheet line 11: income from the Civil Service Retirement System or another U.S., Vermont or other-state contributory system based on earnings NOT covered by Social Security — the first $10,000 is excludable under the 'contributory_system' election"
+}

Added value: +{
+  "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 federalEITC; none makes it 100%",
+  "type": "integer"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "Schedule IN-153 Part II line 17: net adjusted capital gain on assets held MORE than three years, excluding a primary or nonprimary residence, depreciable personal property (other than farm property and standing timber) and publicly traded stocks, bonds and financial instruments — 40% is excludable up to $350,000"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "Schedule IN-112 Part I line 15: interest from Vermont Student Assistance Corporation, Build America, Vermont Telecommunications Authority and Vermont Public Power Supply Authority bonds included in federal AGI"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "Schedule IN-119 line 10: the reduction in federal tax from farm income averaging (Schedule J) — 24% is credited"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "Schedule IN-119 Part I line 4: federal additional tax on qualified plans, IRAs, HSAs and MSAs, recapture of the federal investment credit (Vermont portion) and Form 4972 lump-sum tax — 24% is ADDED to the Vermont tax on line 9"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "Schedule IN-112 Part II line 1: the federal child and dependent care credit from Form 2441 line 11 — Vermont pays 72%, refundable"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "Schedule IN-119 Part II line 8: the federal credit for the elderly or the disabled (Schedule R) — 24% is a nonrefundable Vermont credit through line 9"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "Medical Deduction Worksheet line 1a: medical and dental expenses from federal Schedule A line 4 — only the excess over the Vermont standard deduction plus exemptions (Form IN-111 line 6) is subtracted on Schedule IN-112 line 11"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "Schedule IN-153 line 20: federal taxable income (Form 1040 line 15) — the capital gains exclusion cannot exceed 40% of it; REQUIRED whenever a capital gain is passed"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "Schedule IN-112 line 13: federally taxable U.S. military retirement and military survivor benefit income (Form 1040 line 5b, DFAS 1099-R) — excluded in full at federal AGI up to $125,000, phased out to $175,000, any filing status"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "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 allocated investment interest) — the base of the $5,000 flat exclusion; $0 when the federal return shows a net capital loss"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "Medical Deduction Worksheet line 1b: continuing care retirement community entrance fees and recurring monthly payments included in line 1a, which Vermont disallows"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "Schedule IN-112 Part I line 3: interest and dividends from NON-Vermont state and local obligations exempt from federal tax (line 1 less the Vermont-obligation portion on line 2) — an ADDITION"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "Form IN-111 line 26e: nonresident estimated tax payments (nonresident withholding) allocated on Schedule K-1VT line 30"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "Schedule IN-117 line 9: modified AGI taxed by the other state or Canadian province AND by Vermont (the AGI taxed there, adjusted for its bonus depreciation, non-Vermont obligation and U.S. interest items); one schedule per state, pass the sum"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "Schedule IN-117 line 20: income tax PAID to the other state or Canadian province — not withholding, not city or county tax, not the part of Canadian tax taken as a federal foreign tax credit"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "Schedule IN-112 Part I line 9: the subtraction for prior years' bonus depreciation (standard MACRS less the federal amount; Technical Bulletin TB-44)"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "Schedule IN-112 Part I line 14: Railroad Retirement Tier 1 and Tier 2 benefits included in federal AGI — exempt in full"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "Form IN-111 line 26d: 2025 Vermont real estate withholding from Form RW-171"
+}

Added value: +{
+  "description": "Schedule IN-112 line 12: the § 5830e(e)(1) election — exclude EITHER federally taxable Social Security ('social_security', using taxableSocialSecurity) OR up to $10,000 of Civil Service / other non-Social-Security contributory system income ('contributory_system', using vtContributorySystemIncome). Only one may be elected; the military exclusion is separate and additional",
+  "enum": [
+    "none",
+    "social_security",
+    "contributory_system"
+  ],
+  "type": "string"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "Form IN-111 line 21 worksheet line 1: net earnings from self-employment, federal Schedule SE line 6 — the child care contribution is 0.11% of the Vermont-source portion"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "Form IN-111 line 21 worksheet line 2: the part of Schedule SE line 6 earned for work performed outside Vermont"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "Schedule IN-119 line 13: Vermont-based solar energy credit carryforward (at 24%)"
+}

Added value: +{
+  "description": "Form IN-111 line 5b: another person can claim the spouse as a dependent, so the joint return takes no spouse exemption",
+  "type": "boolean"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "Schedule IN-112 line 16b: student loan interest already deducted on federal Schedule 1 line 21"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "Schedule IN-112 line 16a: total interest paid in the year on qualified student loans — the excess over the federal deduction is subtracted, unless federal AGI exceeds $200,000 (joint) or $120,000 (all others)"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "Schedule IN-112 Part I line 10: taxable refunds of state and local income taxes reported on federal Form 1040 — subtracted"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "Form IN-111 line 31: interest and penalty on underpayment of estimated tax from Worksheet IN-152 or IN-152A"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "Schedule IN-112 Part I line 7: interest income from U.S. government obligations — also subtracted from federal AGI before the 3% minimum tax on line 8"
+}

Added value: +{
+  "description": "Form IN-111 line 8: apply the rate schedule at the exact taxable income instead of the printed Tax Table (mandatory below $75,000: 'TAXABLE INCOME UNDER $75,000 USE THE TAX TABLES')",
+  "type": "boolean"
+}

Added value: +{
+  "description": "Use Tax Worksheet Part 1: no records of untaxed purchases under $1,000 were kept — estimate them from the AGI table ($0 to $45 by $10,000 band; 0.05% of AGI, at most $150, above $100,000)",
+  "type": "boolean"
+}

Added value: +{
+  "$ref": "#/properties/federalAGI",
+  "description": "Use Tax Worksheet line 3a: total untaxed purchases of items of $1,000 or more each (6%, always itemized)"
+}