compute_state_return
Compose a STATE return's printed-form line set deterministically (2025 IL-1040 / VA 760 / CA 540 / NY IT-201 / PA-40 / NJ-1040 / OH IT 1040 / NC D-400 / GA 500 / MD 502 / MO-1040 / WI Form 1 / MN M1 / SC1040 / AL Form 40 / OR-40) — correct line NUMBERS from the printed forms and whole-dollar rounding, with the state tax computed by the oracle targets internally. NC and GA start from federalAGI: NC runs the AGI-tiered child deduction, the independent itemize-vs-standard selection, and the Bailey/military/SS auto-subtractions; GA FORCES itemizing for federal itemizers (pass gaFederalItemized), runs the per-spouse retirement exclusion and Low Income Credit targets, and caps total credits at the line 16 tax. PA is CLASS-BASED and NJ is CATEGORY-BASED: transcribe the pa*/nj* class-or-category fields (PA: Box 16 compensation, per-spouse loss classes; NJ: the line 15-26 category nets — a category loss is suppressed per the printed rule, and the composer runs the pension-exclusion, Worksheet H deduction-vs-credit, EITC/CTC/CDCC targets itself) — federalAGI is NOT the PA or NJ base. OH starts from federal AGI: pass federalAGI + ohBusinessIncome and the composer runs the Business Income Deduction, MAGI-tiered exemptions, and the Schedule of Credits ordering (retirement/senior/CDCC/exemption credits before the joint filing credit's line-11 base). Workflow: run compute_return first for the federal substrate, compute any state-specific components the citations describe (additions, subtractions, credits without targets — disclose each), then call this ONCE and report its line set VERBATIM. Never hand-assemble state line numbers: transposed lines on correct dollars are the dominant state error mode. ALWAYS pass taxableSocialSecurity and unemploymentCompensation when nonzero (VA/CA/NY subtractions are applied by the composer). ALWAYS transcribe the intake's state-specific block (e.g. ca_tax_return.ca_form540_schca: AB 5 employee-classification additions; va_sch_a fields; county/use-tax questions) — those fields drive composer inputs. For VA MFJ, pass vaYourVagi/vaSpouseVagi (the separate-VAGI worksheet) so the composer can run the Spouse Tax Adjustment worksheet itself. For MD, pass mdSubdivision (the mandatory county tax — line 28), mdEicQualifyingChild for the 50%/100%/45% EIC routing, and mdNetCapitalGainSubject from an agent-completed Form 502CG when FAGI exceeds $350,000; the composer runs the pension-exclusion, exemption-chart, CTC, poverty-credit, and local EIC/poverty worksheets itself. Maryland part-year returns (Form 502 line 12 proration) are not composed. For MO, split each income item per spouse (moFagiYou/moFagiSpouse etc. — Missouri combined returns compute a SEPARATE chart tax per spouse), pass the line 9/10 federal-tax amounts per the printed lists, and remember the NEW TY2025 100% capital-gains subtraction (moCapitalGainYou/Spouse); Kansas City/St. Louis 1% earnings taxes are separate city returns the composer does not produce. For WI, pass wiScheduleIAdjustments (IRC frozen at 12/31/2022 — post-2022 federal changes convert on Schedule I), wiCapitalGainSubtraction from Schedule WD (30%/60% LTCG exclusion), and note the Act 15 SB-16 retirement subtraction FORFEITS every credit — the composer enforces the forfeiture; compute both ways before electing it. For MN, remember the IRC is frozen at May 1, 2023 (2025 OBBBA items convert on Schedule M1NC → mnAdditions/mnSubtractions), pass mnSsAlternativeMethod when AGI exceeds the SS threshold (the composer takes the greater), mnAmt whenever M1MT preferences exist, and mnNetInvestmentIncome for the 1% NIIT; M1C/M1REF credit schedules are transcribed buckets. For SC, the base is FEDERAL TAXABLE INCOME — pass scFederalTaxableIncome (Form 1040 line 15 verbatim; a negative amount is preserved via subtraction line r), NOT federalAGI; pass scNetLtcgAfterLosses for the 44% LTCG deduction (net LT gains against ALL capital losses first), the per-person retirement/military/age-65 fields (military retirement is 100% deductible and REDUCES the same person's other two deductions — the composer handles the interplay), and federalEITC (the composer adds the 125% NONREFUNDABLE SC EITC into line 13 itself — never also put it in nonrefundableCredits); the 2025 state-tax addback for federal itemizers goes in scAdditions. For AL, the composer builds Alabama AGI from transcribed lines (alWages = W-2 Box 16, alOtherIncome, alTaxableRetirement* for the Schedule RS 65+ $6,000 exclusion — still $6,000 in 2026, HB388 died) — federalAGI is NOT the base; pass alFederalTaxPlusNiit (1040 line 22 + Form 8960) and alFederalRefundableCredits (EIC+ACTC+AOC+adoption+2439) for the UNLIMITED line 12 federal tax deduction, and remember overtime earned Jan-Jun 2025 is exempt and already out of Box 16. For OR, pass the federal-tax-worksheet components (orFederal1040Line22, orFederalPtc from 8962 line 24, orFederalAoc/orFederalRefundableAdoption — the EITC/ACTC are NOT subtracted) for the AGI-capped line 10 subtraction, taxableSocialSecurity (subtracted in full), or2024TaxLiability for the 9.863% kicker, and the Kids Credit inputs (orKidsUnder6 + addbacks); OBBBA tips/overtime/vehicle-interest are CLAIMED for Oregon via OR-ASC codes 390/391/392 in orSubtractions but added back for the Kids Credit test.
Input Schema
TableJSON Schema
| Name | Required | Description | Default |
|---|---|---|---|
| asOf | Yes | year-end date, e.g. 2025-12-31 — REQUIRED | |
| caAmt | No | OVERRIDE for Form 540 line 61 — prefer caIsoPreference + caAmtTaxesAddback so the composer builds Schedule P AMTI and evaluates us.ca.amt itself; a passed caAmt wins. | |
| mnAmt | No | M1 line 11: Schedule M1MT alternative minimum tax (6.75% broadened base, agent-computed — REQUIRED whenever AMT preference items exist; disclose) | |
| njSrp | No | NJ-1040 line 53c Shared Responsibility Payment (Worksheet L/Schedule NJ-HCC, hand-computed from coverage months; composer zeroes it below the filing threshold) | |
| wages | No | federal line 1a wages (NY IT-201 line 1) | |
| caBhst | No | us.ca.bhst result (pass the oracle target's answer) — Form 540 line 62 Behavioral Health Services Tax (R&TC § 17043, 1% of CA taxable income over $1,000,000); added into line 64 total tax when nonzero. | |
| caYCTC | No | us.ca.yctc result (pass the oracle target's answer) | |
| useTax | No | consumer use / sales-use tax owed on the return | |
| alWages | No | Form 40 line 5b: W-2 BOX 16 state wages from ALL states (Schedule W-2 col I+J; Alabama state wages often EXCEED federal Box 1 — deferrals are AL-taxable). Overtime earned Jan 1-Jun 30, 2025 is exempt and already EXCLUDED from Box 16 (W-2 Box 14 'EX OT WAGES'). Falls back to the shared wages input. | |
| njWages | No | NJ-1040 line 15: W-2 BOX 16 state wages total (falls back to the shared wages input; NJ taxes cafeteria/125 benefits and some items federal Box 1 excludes) | |
| additions | No | total state additions to federal AGI (e.g. NY 414(h) A-104 + IRC-125 A-101; VA Schedule ADJ line 2 codes). GATE RULE: coded addition/subtraction line-item arrays sitting under a false 'do you have additions/subtractions' boolean are inactive template rows (especially $1-$4 placeholder amounts) — transcribe $0 for them and disclose; the gate controls for these arrays | |
| alIs65You | No | primary taxpayer was 65 or older — enables their $6,000 retirement exclusion (NOTE: still $6,000 for 2026; the reported $12,000 increase was HB388, which died May 2025) | |
| caCalEITC | No | us.ca.caleitc result (pass the oracle target's answer) | |
| filingHoh | No | ||
| moFagiYou | No | MO-1040 line 1Y: the PRIMARY taxpayer's share of federal AGI — Missouri combined returns SPLIT total FAGI between spouses per the AGI worksheet (each spouse's own income; joint items allocated). Defaults to the full federalAGI when omitted (one-income couple). | |
| njPension | No | NJ-1040 line 20a TAXABLE pension/annuity/IRA distributions (NJ three-year rule / general rule basis recovery already applied; Social Security and Railroad Retirement are exempt and never entered) | |
| orPenalty | No | OR-40 line 43: penalty AND interest for filing or paying late (one combined printed line — 5% late-pay penalty, +20% over 3 months late, 100% for 3 consecutive unfiled years, plus the late-payment interest) | |
| scIs65You | No | primary taxpayer was 65 or older by December 31 — raises the retirement cap to $10,000 and enables the $15,000 age-65 deduction (line q-1, reduced by the retirement + military deductions claimed) | |
| dependents | No | dependent count (CA dependent exemption credits; NY $1,000 exemptions) | |
| exemptions | No | personal + dependent exemption COUNT (self + spouse + dependents) | |
| federalAGI | No | federal Form 1040 line 11 (from compute_return, verbatim). REQUIRED for il/va/ca/ny/or — the composer refuses without it. NOT used by PA (class-based: pass the pa* class fields instead). | |
| mdMw506nrs | No | MD line 42: tax withheld on Form MW506NRS (nonresident real property sale) | |
| mnItemized | No | Schedule M1SA Minnesota itemized deductions AFTER M1SA's own 3%/10%/80% limitation — the composer takes the larger of this or the computed standard deduction (MFS: standard barred when the spouse itemizes; pass mnMfsSpouseItemizes) | |
| mnStdBoxes | No | 65-or-older (born before January 2, 1961) and blind boxes for you/spouse — each adds $2,000 (single/HOH) or $1,550 (married statuses) to the standard deduction | |
| njExcessDi | No | NJ-1040 line 60 excess disability insurance withheld (over $380.42; NJ-2450) | |
| njRentPaid | No | rent paid on the NJ principal residence (tenants) — the composer enters 18% of it on line 40a | |
| njScorpNet | No | NJ-1040 line 22 net pro rata share of S corporation income (NJ-K-1; negative suppressed) | |
| orInterest | No | OR-40 line 44: interest on UNDERPAYMENT OF ESTIMATED TAX from Form OR-10 (boxes 44a/44b) — late-payment interest goes in line 43 instead | |
| orStdBoxes | No | OR-40 boxes 17a-d: count of 65-or-older (born before January 2, 1961... turned 65 by January 1, 2026) and blind boxes for you/spouse — each adds $1,200 (single/HOH) or $1,000 (other statuses) to the standard deduction | |
| paGambling | No | PA-40 line 8: gambling and lottery winnings net of wager costs (noncash PA Lottery prizes exempt; cash prizes taxable) | |
| paInterest | No | PA-40 line 2: PA-taxable interest (gross class — no expenses; includes commercial-annuity interest taxable as PA interest) | |
| vaYourVagi | No | PRIMARY taxpayer's separate VAGI (MFJ only — the 760 instructions' 'Worksheet for Determining Separate Virginia Adjusted Gross Income': own wages/SE/pensions, own share of joint items 50/50, own age deduction and subtractions). Enables the composer's Spouse Tax Adjustment worksheet (Form 760 line 17). vaYourVagi + vaSpouseVagi must equal line 9 VAGI. | |
| alDonations | No | Form 40 line 34: Schedule DC donation check-offs total (reduces the refund) | |
| alPenalties | No | Form 40 line 31: Schedule ATP Part II penalties (estimated-tax penalty Form 2210AL etc.) — added to an amount owed, or SUBTRACTED from the refund per the printed line 35 formula | |
| federalEITC | No | federal EIC, line 27a (from compute_return) | |
| filingJoint | No | ||
| mdItemizing | No | taxpayer itemized FEDERALLY and elects Maryland itemized deductions — the composer computes 17a−17b−17c (with the H.B. 352 7.5% phase-out over $200,000/$100,000-MFS FAGI) and still takes the standard deduction if larger (Maryland allows either) | |
| mnAdditions | No | M1 line 2: Schedule M1M line 10 + M1MB line 9 additions (non-MN municipal bond interest, federal bonus-depreciation/§ 179 addbacks, positive M1NC adjustments — Minnesota's IRC is frozen at May 1, 2023, so 2025 OBBBA items convert on Schedule M1NC) | |
| moItemizing | No | taxpayer itemized FEDERALLY and wants Missouri itemized deductions — the composer computes MO-A Part 2 (federal itemized + payroll-tax addback − net state income taxes) and takes the LARGER of that or the standard deduction unless moRequiredToItemize | |
| njArcherMsa | No | Archer MSA contributions (federal Form 8853; NJ has NO HSA deduction — never enter HSA amounts) | |
| njCojCredit | No | NJ-1040 line 44 credit for income taxes paid to other jurisdictions (Schedule NJ-COJ, hand-computed; composer caps at the line 43 tax). NO credit for Pennsylvania-reciprocal WAGES (the PA/NJ agreement) — Philadelphia wage tax DOES qualify. | |
| njDividends | No | NJ-1040 line 17 dividends | |
| njExcessFli | No | NJ-1040 line 61 excess family leave insurance withheld (over $545.82; NJ-2450) | |
| njWwcCredit | No | NJ-1040 line 62 Wounded Warrior Caregivers Credit (Schedule NJ-WWC; gross income ≤ $100,000 MFJ/HOH/QSS, ≤ $50,000 single/MFS) | |
| orAdditions | No | OR-40 line 8: Schedule OR-ASC line A5 additions (non-Oregon municipal interest, federal-state depreciation differences, 529 recapture) | |
| paDividends | No | PA-40 line 3: PA-taxable dividends INCLUDING mutual-fund capital-gain distributions (PA classifies them as dividends, not gains) | |
| scAdditions | No | SC1040 line 2 total additions (lines a-e: the state income/sales tax deducted in federal itemized deductions MUST be added back on line a; out-of-state rental/business losses; non-SC municipal bond interest; expenses on reserve/subsistence income). CRITICAL for TY2025: SC REJECTED OBBBA conformity (IRC conformity frozen at December 31, 2024) — line e must ADD BACK every OBBBA deduction in federal taxable income (tips exclusion, overtime premium, the $6,000 senior deduction, car-loan interest, OBBBA business items). | |
| vaItemizing | No | taxpayer itemized federally (VA requires the same election, Va. Code § 58.1-322.03(1)) — enables the VA Schedule A computation from the component inputs below; Form 760 line 10 replaces the line 11 standard deduction | |
| wiDonations | No | Form 1 line 24: Schedule 3 fund donations total | |
| alDependents | No | Form 40 line 14 dependent count — Alabama's OWN relationship list (§ 40-18-19: child/stepchild/parent/grandparent/sibling/in-laws/blood uncle-aunt-nephew-niece with over-50% support; NOT federal § 152) — $1,000/$500/$300 each by AL AGI (us.al.dependent_exemption); falls back to the shared dependents input | |
| alIs65Spouse | No | spouse was 65 or older — enables their own $6,000 exclusion | |
| filingStatus | No | REQUIRED in practice: the federal filing status — drives the state bracket schedule, standard deduction column, and exemption structure. The filingJoint/filingHoh/filingHohOrQss booleans are legacy aliases; when filingStatus is present it wins. | |
| gaLic65Count | No | Low Income Credit Worksheet line 3: 1 if filer or spouse is 65+, 2 if both | |
| gaUetPenalty | No | Form 500 line 42: Form 500 UET estimated tax penalty | |
| jurisdiction | Yes | ||
| mdPensionYou | No | primary taxpayer's qualifying § 401(a)/403/457(b) pension in FAGI for the Worksheet 13A pension exclusion — ONLY if 65+/totally disabled (or spouse totally disabled); IRAs/SEP/Keogh never qualify. The composer evaluates us.md.pension_exclusion per spouse. | |
| mnDependents | No | dependents on Schedule M1DQC — $5,200 each (2025), phased 2% per $2,500 ceil-step of AGI over $358,550 MFJ/QSS, $239,050 single, $298,800 HOH, $179,275 MFS (gone once the excess passes $122,500/$61,250-MFS); $0 for dependent-claimed filers | |
| mo529Deposit | No | MO-1040 line 52: refund deposited to a Missouri 529 (MOST) account (minimum $25, Form 5632) | |
| moFagiSpouse | No | MO-1040 line 1S: the spouse's share of federal AGI (combined returns). 1Y + 1S must equal the federal AGI. A NEGATIVE share triggers the 12 CSR 10-2.710 zeroing the composer applies (negative spouse $0, other spouse the netted joint FAGI; both $0 when combined FAGI is negative). | |
| moNrPayments | No | MO-1040 lines 39+40: MO-2NR/MO-2ENT nonresident partner/entertainer payments | |
| ncCharitable | No | NC Schedule A: IRC § 170 charitable contributions allowed for the year (no NC dollar cap) | |
| ncTaxCredits | No | D-400 line 16: D-400TC total (other-state credit worksheet, historic rehab) — hand-computed; the composer caps at the line 15 tax. NC has NO EITC and NO child/dependent care credit. | |
| njBaitCredit | No | NJ-1040 line 63 pass-through Business Alternative Income Tax credit (PTE-K-1) | |
| njBlindCount | No | line 8 count (0-2): filer/spouse blind or disabled — $1,000 each | |
| orFederalAoc | No | American Opportunity Credit (1040 line 29) — subtracted in the federal tax worksheet | |
| orFederalPtc | No | premium tax credit from Form 8962 LINE 24 (the full allowable credit regardless of advance payments) — subtracted. NOTE: the EITC and additional child tax credit are NOT subtracted. | |
| orKidsUnder6 | No | dependents age 5 or younger at the end of 2025 (max 5 count) — $1,050 each Oregon Kids Credit (us.or.kids_credit, refundable, MFS denied). A child claimed only via a RELEASED dependent exemption does not count. | |
| scDependents | No | SC line w dependent count (must equal the federal return's) — $4,930 each for 2025 (us.sc.dependent_exemption); falls back to the shared dependents input | |
| scIs65Spouse | No | spouse was 65 or older by December 31 (lines p-2/q-2) | |
| scLumpSumTax | No | SC1040 line 7: tax on lump-sum distribution (SC4972, agent-computed, attached) | |
| subtractions | No | total state subtractions OTHER than the automatic ones (taxable social security / unemployment have their own inputs below; e.g. NY S-136 alimony paid, IL retirement subtraction) | |
| vaFamilyVagi | No | Schedule ADJ line 10 total family VAGI (you + spouse + dependents' VAGI) for the Credit for Low-Income Individuals poverty test; defaults to line 9 VAGI when omitted | |
| vaSpouseVagi | No | spouse's separate VAGI for the STA worksheet (Form 760 line 17 box; MFJ only) | |
| wi2441Credit | No | Schedule WI-2441 line 14 — Wisconsin's additional child and dependent care credit (its own recomputation; transcribe the schedule's result) | |
| wiAge65Boxes | No | count of 65-or-older boxes (taxpayer/spouse) — $250 each on line 10b (Wisconsin has no blindness exemption; the $700 line 10a exemptions come from the shared `exemptions` count) | |
| wiMarriedHoh | No | the Form 1 'Head of household, married' checkbox applies — shares the MFS $150 school property tax credit cap | |
| alAdjustments | No | Form 40 line 9 / Part II total (per-spouse IRA deduction, Keogh/SEP, early-withdrawal penalty, alimony paid, adoption expenses, MOVING EXPENSES (Alabama kept them), SE health insurance, College Counts 529/PACT, small-employer health premiums, wind/flood retrofit, catastrophe savings, HSA, First/Second-Chance Home Buyer, firefighter insurance, ABLE) | |
| alOtherIncome | No | Form 40 Part I lines 1-3 and 5-7 total EXCLUDING retirement (alimony received, business income/loss, gains — the 1/1/2025+ precious-metal-bullion gain is EXEMPT, rents/royalties/partnerships, farm; negative allowed). Retirement goes in the alTaxableRetirement* fields for the Schedule RS exclusion. | |
| gaNolUtilized | No | Form 500 line 15b: Georgia NOL utilized (Schedule 4; cannot exceed line 15a or the 80% limitation — composer caps at 15a) | |
| ilK12Expenses | No | IL qualified K-12 education expenses (before the $250 floor) | |
| md502crPartBB | No | MD line 31: local tax credit from Form 502CR Part BB line 1 | |
| mdCtcChildren | No | Maryland CTC qualified children (dependents under 6, or over 5 and under 17 with a disability) — the composer evaluates us.md.ctc ($500/child, phased out $50 per $1,000 of FAGI over $15,000, $0 above $24,000; refundable via 502CR Part CC into line 45) | |
| mdSubdivision | No | REQUIRED for MD: the taxing county where the filer resided on the LAST day of the tax year (Form 502 political-subdivision box) — one of 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. Drives the mandatory local tax (line 28: flat 2.25%-3.30%; Anne Arundel bracketed with its own printed table; Frederick tiered on the WHOLE income with real cliffs). | |
| mnStateRefund | No | M1 line 6: state income tax refund from federal Schedule 1 line 1 (its own subtraction line) | |
| moFederalTax9 | No | MO-1040 line 9 'Tax from federal return': federal 1040 line 22 MINUS lines 27a and 29, MINUS Schedule 2 Part 1 line 3, MINUS Schedule 3 Part 2 line 9 — never withholding; the EIC must be subtracted | |
| moSsExemptYou | No | the primary's MO-A Section C exemption: their TAXABLE Social Security/SSD (1040 line 6b share), 100% exempt — pass ONLY if 62+ by December 31 (the MO-1040 age box) or on Social Security Disability (attested) | |
| njAlimonyPaid | No | NJ-1040 line 32 court-ordered alimony PAID (still deductible for NJ; never child support) | |
| njBusinessNet | No | NJ-1040 line 18 net profits from business (Schedule NJ-BUS-1 Part I; negative allowed — the composer suppresses a net category loss per the printed rule) | |
| njFederalCdcc | No | the federal Form 2441 child and dependent care credit — enables the line 64 NJ CDCC (us.nj.cdcc: 50%→10% of it by NJ taxable income, $150,000 cap) | |
| njGamblingNet | No | NJ-1040 line 24 net gambling winnings (losses net WITHIN the category; NJ Lottery prizes of $10,000 or less are exempt) | |
| njMfsSameHome | No | MFS and both spouses maintained the SAME main home — halves the property-tax deduction cap ($7,500) and credit ($25) | |
| njNjclassPaid | No | NJ-1040 line 37b NJCLASS loan principal+interest paid (composer caps at $2,500) | |
| njOtherIncome | No | NJ-1040 line 26 other income | |
| njSeniorCount | No | line 7 count (0-2): filer/spouse 65 or older (born 1960 or earlier for TY2025) — $1,000 each | |
| njTuitionPaid | No | NJ-1040 line 37c NJ-institution tuition paid (composer caps at $10,000) | |
| ohEicOverride | No | OVERRIDE: us.oh.eic oracle answer — wins over the composer's 30%-of-federalEITC line 13 computation | |
| or529Deposits | No | OR-40 line 51: Oregon 529 deposits from Schedule OR-529 (reduce the refund) | |
| orPtePayments | No | OR-40 line 36: estimated payments from Schedule OR-K-1 line 20 (PTE owner payments via Form OR-19) | |
| orStateRefund | No | OR-40 line 12: OREGON state income tax refund from federal Schedule 1 line 1 (never other states' or local refunds) | |
| paBusinessNet | No | PA-40 line 4, TAXPAYER's own net business/profession/farm income or LOSS (negative allowed; within-class netting of the taxpayer's own activities only — a loss never crosses classes or spouses) | |
| paEstateTrust | No | PA-40 line 7: estate/trust income (PA Schedule J; an estate or trust cannot distribute a loss — never negative) | |
| paPropertyNet | No | PA-40 line 5, taxpayer's own net gain/loss from sale/exchange/disposition of property (negative allowed; no carryover) | |
| caHsaDeduction | No | federal HSA deduction (Form 8889 line 13) — California does not conform to § 223: the composer ADDS it back for CA | |
| filingHohOrQss | No | ||
| gaIndCrCredits | No | Form 500 line 20: IND-CR Summary total OTHER than the CDCC (the composer adds us.ga.cdcc itself from gaFederalCdccAllowed) | |
| ilChildUnder12 | No | IL CTC gate: a QUALIFYING CHILD (§ 152(c) lineage — child/stepchild/foster/sibling or their descendants) under age 12. A qualifying-relative/ODC-only dependent does NOT satisfy this even if under 12; leave false. | |
| ilEitcOverride | No | us.il.eitc oracle target's answer (35 ILCS 5/212(a)(vi), (b-5), (b-10): 20% of the federal EITC recomputed WITHOUT the § 32(c)(1)(A)(ii) childless age gate) — WINS over the generic 20%-of-federalEITC line-29 computation when present. MUST be used (not merely optional) for a taxpayer age 18-24 or 65+ with NO qualifying children: federalEITC alone is correctly $0 for that population under federal law, so line 29 = 20% x federalEITC would wrongly zero out Illinois' decoupled credit — pass us.il.eitc's computed answer instead. Safe to pass for every IL EITC claimant (agrees with the generic computation outside the decoupled population). | |
| mdEarnedIncome | No | MD line 1b earned income (wages + net SE profit, no loss netting) — the poverty level credit base (us.md.poverty_level_credit) and the local poverty credit (19C) | |
| mdStateRefunds | No | MD line 8: taxable state/local income tax refunds included in federal AGI (subtraction) | |
| mnSubtractions | No | M1 line 7 subtractions (M1M line 40 + M1MB line 22) EXCLUDING the composer-computed Social Security subtraction: U.S. government interest, K-12 education expenses, charitable over $500 for non-itemizers (50% of the excess), bonus-depreciation recovery, M1R age-65+/disabled, M1QPEN public pension, military items, the new 2025 items (coerced debt, consumer enforcement, foreign service, SEIU stipends) | |
| moAdditionsYou | No | MO-A Part 1 line 7Y: the primary's additions (non-Missouri state/local bond interest, PTE/NOL addbacks, nonqualified 529/ABLE distributions, food pantry, nonresident property tax) | |
| moLtcDeduction | No | MO-1040 line 16: qualified long-term care insurance premiums (12+ month policies, net of federally deducted amounts, per the worksheet) | |
| njEitcOverride | No | OVERRIDE: us.nj.eitc oracle answer — wins over the composer's 40%-of-federalEITC / $260 computation | |
| njHezDeduction | No | NJ-1040 line 34 Health Enterprise Zone deduction (TB-56) | |
| njVeteranCount | No | line 9 count (0-2): filer/spouse honorably-discharged veterans — $6,000 each | |
| ohAge65OrOlder | No | filer (or spouse) was 65 or older at year end — $50 senior citizen credit (once per return; NOT available if the lump sum distribution credit was ever taken) | |
| orKickerDonate | No | filer elects to donate the ENTIRE kicker to the State School Fund (irrevocable after the due date) — line 32 becomes $0 and box 55 is checked | |
| orSubtractions | No | OR-40 line 13: Schedule OR-ASC line B7 subtractions — including the OBBBA-conforming tips/overtime/passenger-vehicle-interest deductions (codes 390/391/392: Oregon lets you claim the same amounts as federal), US government interest, the federal pension percentage subtraction, OR-HOME first-time home buyer savings, tier 2 Railroad Retirement. Do NOT include Social Security (automatic via taxableSocialSecurity). | |
| scCareChildren | No | count of qualifying care children/dependents — 2+ raises the SC CDCC cap from $210 to $420 | |
| scCareExpenses | No | federal Form 2441 child/dependent care EXPENSES (not the credit) — SC line 11 pays 7%, max $210/$420 (us.sc.cdcc); DENIED to married filing separately | |
| scI290Payments | No | SC1040 line 19: nonresident real estate withholding paid on Form I-290 | |
| vaAgeDeduction | No | OVERRIDE ONLY — pass vaAgeQualifyingFull/vaAgeQualifyingTested instead and the composer computes the age deduction itself (including the AFAGI social-security exclusion agents routinely miss). When splitting an odd joint total between spouses (Form 760 lines 4a/4b), the odd dollar goes to the SPOUSE. | |
| ageOrBlindBoxes | No | count of age-65+/blind boxes checked (taxpayer/spouse, per box) | |
| alAtpOtherTaxes | No | Schedule ATP Part I taxes OTHER than the use tax (which uses the shared useTax input): catastrophe-savings recapture (+2.5%), etc. | |
| caIsoPreference | No | ISO exercise spread AMT preference (§ 56(b)(3) as modified by R&TC § 17062) — with caAmtTaxesAddback this lets the composer BUILD Schedule P AMTI itself (AMTI = line 19 taxable income + taxes deducted in the CA itemized deduction + this preference; standard deduction added back instead when not itemizing) and evaluate us.ca.amt internally; caAmt (a precomputed answer) wins if both are given | |
| caRentersCredit | No | us.ca.renters_credit result (pass the oracle target's answer) — nonrefundable, joins the exemption credits in the line-48 subtraction from tax. | |
| cityWithholding | No | NY line 73 NYC withholding | |
| gaExclusionTier | No | primary taxpayer's GA retirement-exclusion tier: 62-64 during any part of the year or permanently/totally disabled ($35,000 cap) vs 65+ ($65,000 cap) (us.ga.retirement_exclusion) | |
| gaLicExemptions | No | Low Income Credit Worksheet line 2: self + spouse + natural/legally adopted children (never other dependents or unborn) (us.ga.low_income_credit) | |
| mdContributions | No | MD lines 35-39: voluntary fund contributions total (reduces the refund) | |
| mdHouseholdSize | No | persons in the family/household from the federal return — enables the poverty level credit computation (2025 guideline $15,650 + $5,500 each additional person) | |
| mdPensionSpouse | No | spouse's qualifying pension for their own 13A column (same gates) | |
| mdRangerPension | No | MD line 10b: Retired Forest/Park/Wildlife Ranger pension exclusion (Worksheet 13E, agent-computed, disclosed) | |
| mnOtherTaxes14a | No | M1 line 14a: M1HOME/M1529 recapture, M1LS lump-sum tax, and the Schedule NIIT amount if computed outside the composer | |
| mnRrTier1Offset | No | Tier 1 Railroad Retirement benefits already subtracted on M1M line 17 — the SS worksheet (steps 25-29) reduces the simplified-method subtraction by this amount (no double subtraction) | |
| moHcsmDeduction | No | MO-1040 line 17: health care sharing ministry contributions not deducted federally | |
| moOtherTaxesYou | No | MO-1040 line 34Y: 10% of the Federal Form 4972 lump-sum distribution tax, and/or recapture of the low income housing credit (Form 8611) — the printed checkboxes. (Form 4970 trust accumulation amounts are a SUBTRACTION, not a line 34 tax.) | |
| ncScorpPayments | No | D-400 line 21d: NC tax paid by an S corporation on the filer's behalf | |
| njExcessUiWfSwf | No | NJ-1040 line 59 excess UI/WF/SWF withheld (two+ employers over $184.02; Form NJ-2450) | |
| scContributions | No | SC1040 line 28: check-off contributions total (I-330 attached; reduces the refund) | |
| scLatePenalties | No | SC1040 line 32: late filing/late payment penalties and interest | |
| scTuitionCredit | No | SC1040 line 21: REFUNDABLE tuition tax credit (Form I-319: 50% of qualifying SC-institution tuition within the form's limits — agent-computed with disclosure, form attached) | |
| vaItemizedOther | No | VA Sch A other itemized deductions | |
| wiBothSpouses67 | No | both spouses 67+ on December 31 (joint returns) — raises the SB-16 cap to $48,000 | |
| extensionPayment | No | payment made with an extension request. VA 760 line 22 (its own line, never folded into the estimated-payments line). NY IT-201 line 75 is the COMBINED line — 'estimated tax payments and amount paid with Form IT-370' — so for NY this is added into the same line as estimatedPayments, not kept separate. | |
| gaDependentCount | No | Form 500 line 7c total dependents (7a qualified + 7b unborn-with-heartbeat; never self/spouse) — $4,000 each (us.ga.dependent_exemption) | |
| moCapitalGainYou | No | the primary's share of federally reported capital gains (Form 1040 line 7a) — the composer subtracts 100% (MO-A line 18, H.B. 594, NEW for TY2025; a negative amount enters as $0) | |
| moSsExemptSpouse | No | the spouse's Section C SS/SSD exemption on the same gates | |
| ncUseTaxEstimate | No | use the printed no-receipts consumer use tax table (keyed to line 14 taxable income, us.nc.use_tax) instead of the useTax input | |
| njAbcaAdjustment | No | NJ-1040 line 35 Alternative Business Calculation Adjustment (Schedule NJ-BUS-2 line 11 — the only cross-category loss softener, 20-year carryforward) | |
| njChildrenUnder6 | No | count of line 10/11 dependents age 5 or younger on 12/31 (born 2020 or later for TY2025) — the line 65 NJ Child Tax Credit multiplier ($1,000→$200 each by taxable income ≤ $80,000; MFS ineligible) | |
| njDispositionNet | No | NJ-1040 line 19 net gains from disposition of property (Schedule NJ-DOP; NO capital-gain preference, NO loss carryover; negative allowed — suppressed) | |
| njGoldStarCredit | No | NJ-1040 line 47 Gold Star Family Counseling Credit (hours × TRICARE rate) | |
| njPartnershipNet | No | NJ-1040 line 21 distributive share of partnership income (NJK-1; negative suppressed) | |
| njRentRoyaltyNet | No | NJ-1040 line 23 net rents/royalties/patents/copyrights (negative suppressed) | |
| nycTaxableIncome | No | NYC taxable income (IT-201 line 47) if NYC resident | |
| ohBusinessIncome | No | OH Schedule of Business Income Part 1 line 10: total business income (Schedule B/C/D/E/F + guaranteed payments to 20%+ owners + § 4797) — the composer runs the $250,000/$125,000 Business Income Deduction and the flat-3% line 6/8b arithmetic from it | |
| ohResidentCredit | No | OH Schedule of Credits line 39 resident credit for taxes paid other states (Ohio IT RC, hand-computed) | |
| orSpouseItemizes | No | MFS only: the other spouse itemizes — the Oregon standard deduction becomes $0 | |
| orYoungestUnder3 | No | the youngest dependent was younger than 3 at year end — raises the Oregon EIC from 9% to 12% of the federal EITC (us.or.eic) | |
| paRentRoyaltyNet | No | PA-40 line 6, taxpayer's own net rents/royalties/patents/copyrights (short-term rentals under 30 days are BUSINESS income, line 4) | |
| paResidentCredit | No | PA-40 line 22: resident credit for tax paid other states (Schedule G-L; not for reciprocal-state compensation: IN/MD/NJ/OH/VA/WV). Subtracts BEFORE Tax Forgiveness — the composer handles the ordering. | |
| scActiveTradeTax | No | SC1040 line 8: I-335 flat 3% tax on active trade or business income (agent-computed; the electing income must also appear in scSubtractionsOther as the line l subtraction) | |
| scCatastropheTax | No | SC1040 line 9: tax on excess Catastrophe Savings Account withdrawals | |
| stateWithholding | No | 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. | |
| vaRefundableEitc | No | OVERRIDE ONLY — the composer now computes the Form 760 line 23 credit itself from federalEITC + the eligibility inputs below. If passed, this refundable amount wins over the computed selection. | |
| wiFarmlandCredit | No | Form 1 line 31: farmland preservation credit (Schedules FC/FC-A, transcribed) | |
| wiOtherPenalties | No | Form 1 line 26 other penalties (see instructions p.25) | |
| wiVeteransCredit | No | Form 1 line 34: eligible veterans and surviving spouses property tax credit | |
| yonkersSurcharge | No | us.ny.yonkers_surcharge result (pass the oracle target's answer) — 16.75% of the Yonkers worksheet's netted base (nyYonkersBase). Added into line 62's total and printed on its own line (IT-201 LINE 55, not 54 — line 54 is MCTMT) when nonzero. | |
| caAmtTaxesAddback | No | taxes actually included in the CA itemized deduction (property taxes etc. surviving the Schedule CA SALT adjustments) — the Schedule P line 2 addback used when the composer builds AMTI from caIsoPreference; $0 when not itemizing (the composer adds back the standard deduction instead) | |
| estimatedPayments | No | state estimated payments ONLY (extension payments and prior-year credited overpayments have their own lines where the form provides them) | |
| gaFederalItemized | No | Form 500 line 12a: federal Schedule A total. Supplying this FORCES Georgia itemizing ('Leave Line 11 blank if you itemize deductions on your Federal return') — a federal standard-deduction filer must omit it. | |
| ilPropertyTaxPaid | No | IL property tax on principal residence, net of business-use portion | |
| ilTeacherExpenses | No | IL Schedule 1299-C educator materials expenses | |
| mdBusinessCredits | No | MD line 25: business tax credits (Form 500CR — e-file only; transcribed) | |
| mdFederalItemized | No | MD line 17a: total federal itemized deductions (federal Schedule A line 17) | |
| mdInterestCharges | No | MD line 51: Form 502UP interest / late-filing interest | |
| mdSsRrBenefitsYou | No | primary taxpayer's TOTAL Social Security + Railroad Retirement benefits (taxable or not) — reduces the $41,200 cap in the primary's 13A column | |
| mnPenaltyInterest | No | M1 line 28: late-filing/late-payment penalty and interest (agent-computed per the instructions) | |
| moAdditionsSpouse | No | MO-A Part 1 line 7S: the spouse's additions | |
| moFederalItemized | No | MO-A Part 2 line 1: total federal itemized deductions (federal Schedule A total) plus any approved cultural contributions (literary/musical/scholastic/artistic donations, § 143.141) | |
| moOtherDeductions | No | MO-1040 lines 21-24 bucket: beginning farmer, transport facility, foster parent deductions (agent-transcribed) | |
| moSubtractionsYou | No | MO-A subtractions for the primary EXCLUDING the composer-computed capital gain (line 18) and business income deduction (line 17): exempt federal-obligation interest, state refund, military retirement (100%), railroad retirement, 529/ABLE contributions ($8,000/taxpayer), qualified health insurance premiums, depreciation adjustments, agriculture disaster relief | |
| ncMedicalExpenses | No | NC Schedule A line 7a: medical/dental expenses BEFORE the floor — the composer subtracts 7.5% of federal AGI | |
| ncRealEstateTaxes | No | NC Schedule A: real estate property taxes (NC allows NO income/sales tax deduction) — inside the $20,000 combined cap | |
| njAlimonyReceived | No | NJ-1040 line 25 alimony received (NJ did not adopt the TCJA repeal — still NJ income) | |
| njDomesticPartner | No | registered NJ domestic partner claimed as a line 6 regular exemption (+$1,000) | |
| njMedicalExpenses | No | unreimbursed medical expenses (Worksheet F line 1) — the composer applies the 2%-of-line-29 floor | |
| njPensionEligible | No | line 28a gate: filer (or spouse if joint) was 62+ OR blind/disabled per Social Security guidelines on the last day of the year — enables the pension exclusion (us.nj.pension_exclusion) | |
| njTaxableInterest | No | NJ-1040 line 16a taxable interest (NJ-exempt: federal obligations, NJ municipal bonds — exclude here, report on 16b) | |
| nyHouseholdCredit | No | NYS household credit from table 2 (us.ny.parameters citation) | |
| ohInterestPenalty | No | IT 1040 line 11 interest penalty on underpayment of estimated tax (Ohio IT/SD 2210) | |
| orKidsLossAddback | No | Kids Credit worksheet Part B: federal losses + OR-ASC loss-subtraction codes beyond the $20,000 allowance, plus ALL excluded foreign earned income — added back to qualifying income | |
| paNrk1Withholding | No | PA-40 line 17: nonresident tax withheld from PA Schedule(s) NRK-1 | |
| refundableCredits | No | state refundable credits, e.g. the NY credit block: ESCC + NYS EIC + IT-216 + NYC EIC + NYC school tax + NYC child care (WITHOUT their own oracle target, self-computed per the us.ny.parameters citation and disclosed) PLUS us.ny.it214 (the Real Property Tax Credit, which DOES have an oracle target as of TY2025 v5 — pass its computed answer here, not a hand-derived percentage of rent) | |
| scSubsistenceDays | No | SC line s: days as a full-time federal/state/local law enforcement officer, firefighter, or EMS worker — $16/day subsistence allowance | |
| vaItemizedMedical | No | VA Sch A line 1: total medical/dental expenses BEFORE any floor (VA applies its own 10%-of-FAGI floor — Virginia deconforms from the federal 7.5% floor) | |
| wiFederalEicForWi | No | the federal EIC AS COMPUTED UNDER WISCONSIN'S IRC (Schedule I Part III recomputation when Part I adjustments exist) — defaults to the shared federalEITC when omitted | |
| wiHomesteadCredit | No | Form 1 line 33: homestead credit (Schedule H/H-EZ circuit breaker, agent-computed, refundable) | |
| wiRepaymentCredit | No | Form 1 line 32: repayment of income previously taxed credit | |
| alCampaignCheckoff | No | Form 40 line 20: $1/$2 Alabama Democratic/Republican party checkoffs — these ADD to the tax due (not fund-neutral like the federal checkoff) | |
| claimedAsDependent | No | someone else can claim this taxpayer as a dependent (carry the prior-year 1040 'Someone can claim: You as a dependent' checkbox forward as a continuing condition unless the current-year interview contradicts it). IL: zeroes the line 10 exemption allowance when base income exceeds the exemption amount. VA: limits the standard deduction to earned income. | |
| gaOtherStateCredit | No | Form 500 line 18: other state(s) tax credit (printed worksheet, hand-computed; other-state return copy required) | |
| gaOtherWithholding | No | Form 500 line 25: GA tax withheld on G2-A / G2-FL / G2-LP / G2-RP statements (never W-2/1099 amounts — those go in the shared stateWithholding for line 24) | |
| gaRetirementIncome | No | primary taxpayer's UNEARNED retirement income for the exclusion (pensions, interest, dividends, net rents, capital gains, royalties, military retirement; joint property at 50%; NEVER Social Security — that subtracts automatically) | |
| mdHomebuyerPenalty | No | MD line 51a: first-time homebuyer savings account 10% withdrawal penalty | |
| mdRecapturedCredit | No | MD line 21a: recaptured credit from Form 502CR Part DD line 1 | |
| moOtherTaxesSpouse | No | MO-1040 line 34S | |
| moPublicPensionYou | No | the primary's PUBLIC-source pension (federal/state/local government, 1040 line 5b share) — the composer runs MO-A Part 3 Section A (min(pension, $47,633) less their Section C exemption). Military retirement goes in moSubtractionsYou instead (100%, MO-A line 10). | |
| ncBaileyRetirement | No | NC Schedule S line 20: Bailey settlement retirement benefits (NC/local government or US government incl. military retirees with 5+ years of creditable service as of Aug 12, 1989; state 401(k)/457 contributed before that date) — fully deducted; enclose the 1099-R | |
| ncMortgageInterest | No | NC Schedule A: qualified mortgage interest — the composer applies the $20,000 combined cap with real estate taxes and takes itemized only when it beats the standard deduction | |
| njEitcAgeDecoupled | No | flat-$260 NJEITC attested: 18+, no qualifying child, met all federal EIC requirements except age, not claimed as a dependent (NJ eliminated both federal age limits) | |
| njSpecialExclusion | No | line 28b Special Exclusion attested: filer (and spouse if joint) will NEVER be eligible for Social Security/Railroad Retirement because the employer did not participate — adds $6,000 (MFJ/HOH/QSS) / $3,000 (single/MFS) | |
| nycHouseholdCredit | No | NYC household credit from table 5 | |
| ohRetirementIncome | No | retirement income received on account of retirement still INCLUDED in Ohio AGI, both spouses combined (NOT Social Security/railroad/uniformed-services amounts — those are deducted and never qualify) — drives the retirement income credit (max $200) | |
| or2024TaxLiability | No | the filer's 2024 total Oregon personal income tax liability (after the other-state credit, before all other credits/payments — 2024 OR-40 line 24 tax-before-credits MINUS the Schedule OR-ASC code 802/815 credit for taxes paid to another state, per Table 8 / Kicker worksheet Part A) — the composer computes the 9.863% kicker (us.or.kicker). Requires the 2024 return filed before the 2025 return. Prorate by 2024 Oregon-AGI share if the filing status changed (worksheet Parts B/C). | |
| orCreditRecaptures | No | OR-40 line 22: tax recaptures from Schedule OR-ASC line C5 | |
| orKidsObbbaAddback | No | Kids Credit worksheet line 2: tips/overtime/vehicle-interest subtractions claimed (OR-ASC codes 390/391/392) — ADDED BACK to qualifying income | |
| pa529Contributions | No | Schedule O code T: § 529 contributions, ALREADY capped at $19,000 per beneficiary per taxpayer-spouse (2025); no deduction for rollovers/beneficiary changes | |
| paScheduleDcCredit | No | PA-40 line 23 component: the Child and Dependent Care Enhancement credit — pass us.pa.cdcc's computed answer (= 100% of the federal Form 2441 line 9a tentative credit; refundable) | |
| scDependentsUnder6 | No | SC line t: dependents under age 6 on December 31 — the SAME $4,930 again each (on top of their line w exemption) | |
| scOtherWithholding | No | SC1040 line 20: other SC withholding from 1099s (W-2 amounts go in the shared stateWithholding for line 16) | |
| vaItemizedCasualty | No | VA Sch A casualty/theft losses (protected from the overall limitation) | |
| vaItemizedGambling | No | VA Sch A gambling losses (§ 165(d), limited to winnings; protected from the overall limitation) | |
| wiOtherStateCredit | No | Form 1 line 20: net income tax paid to another state (Schedule OS, agent-computed) | |
| wiRentHeatIncluded | No | 2025 rent on the principal Wisconsin residence with heat INCLUDED (line 16a; 2.4% via the printed table's $100-row midpoints) | |
| yonkersWithholding | No | NY line 74 Yonkers withholding (W-2 box 19 with a Yonkers locality) | |
| alAppliedToNextYear | No | Form 40 line 33: overpayment applied to 2026 estimated tax | |
| alInterestDividends | No | Form 40 line 6: interest and dividend income (Schedule B attached if over $1,500) | |
| gaMilitaryExclusion | No | GA military retirement exclusion for under-62 retirees (Schedule 1 page 3 worksheet: $17,500 + additional $17,500 when GA earned income exceeds $17,500 — hand-computed, per qualifying spouse) | |
| mdChildCareExpenses | No | MD line 9: child and dependent care EXPENSES from federal Form 2441 line 6 — an income subtraction in Maryland (separate from any 502CR Part B credit); the composer caps it at $3,000 ($6,000 when mdChildCareTwoOrMoreDependents) | |
| mnAppliedToNextYear | No | M1 line 30: refund applied to 2026 estimated tax | |
| mnMfsSpouseItemizes | No | MFS only: the other spouse claims Minnesota itemized deductions — bars the standard deduction (the composer then requires mnItemized) | |
| moAppliedToNextYear | No | MO-1040 line 50: overpayment applied to 2026 estimated tax | |
| moBusinessIncomeYou | No | the primary's MISSOURI-SOURCE net business income per the p.16 worksheet (Schedule C line 31 + Schedule E line 32 + Schedule F/4835 profits, losses netted, MINUS agricultural disaster relief payments already on MO-A line 16; $0 if net loss) — the composer takes the 20% § 143.022 deduction (MO-A line 17Y) | |
| moCapitalGainSpouse | No | the spouse's share of federal capital gains for the 100% subtraction | |
| moEnterpriseZoneYou | No | MO-1040 line 28Y: enterprise zone / rural empowerment zone income modification | |
| moOtherFederalTax10 | No | MO-1040 line 10 'Other federal tax': Schedule 2 Part 1 line 3 + Part 2 lines 8/14/15 + recapture in line 21 + Schedule 3 Part 1 line 1 (attach 4255/8611/8828 for recapture) | |
| moPayrollTaxAddback | No | MO-A Part 2 lines 2-7 total: the 2025 employee Social Security tax (capped $10,918 per spouse), Railroad Retirement Tier I+II (capped $17,327 per spouse, net of employer refunds), Medicare tax (with Form 8959 adjustments), and self-employment tax (Schedule 2 line 4 − Schedule 1 line 15 + Form 8959 line 13) — Missouri ADDS payroll taxes into itemized deductions | |
| moPrivatePensionYou | No | the primary's PRIVATE-source taxable pension/annuity/IRA/401(k) (1040 lines 4b+5b share) — Section B caps each spouse at $6,000 and phases out by income | |
| moPropertyTaxCredit | No | MO-1040 line 43: Form MO-PTS property tax credit (refundable circuit breaker — actual property tax up to $1,100 owners / 20%-of-rent up to $750 renters, from the printed chart; net household income gates $30,000 owners / $27,200 renters; agent-computed from MO-PTS with disclosure) | |
| moRequiredToItemize | No | the filer was REQUIRED to itemize federally (e.g. MFS with an itemizing spouse) — Missouri then requires itemizing even when the standard deduction is larger | |
| moResidentCreditYou | No | MO-1040 line 31Y: Form MO-CR credit for taxes paid to other states (agent-computed; the composer caps at line 30Y) | |
| njCollegeDependents | No | line 12 count: dependents under 22 attending college full-time (five months, half support) — $1,000 each ON TOP of the $1,500 line 10/11 exemption (use the shared dependents input for the $1,500 count) | |
| njPensionExcludable | No | NJ-1040 line 20b excludable (previously-taxed) pension/annuity/IRA amounts — display only | |
| njPropertyTaxesPaid | No | NJ-1040 line 40a: property taxes due and paid on the principal residence (homeowners; after Worksheet G proration). Tenants: use njRentPaid instead and the composer applies the 18% conversion. | |
| njSeHealthInsurance | No | self-employed health insurance deduction (Worksheet F line 5) | |
| njTaxExemptInterest | No | NJ-1040 line 16b tax-exempt interest (reported, never taxed) | |
| ohNonresidentCredit | No | OH Schedule of Credits line 38 nonresident credit (Ohio IT NRC, hand-computed) | |
| orAppliedToNextYear | No | OR-40 line 48: refund applied to 2026 estimated tax | |
| orFederal1040Line22 | No | federal Form 1040 LINE 22 (tax after nonrefundable credits) — the federal tax subtraction worksheet's line 1 (from compute_return, verbatim) | |
| orRegularExemptions | No | regular exemption count: 'yourself' + 'spouse' credit boxes (6a/6b) + dependents (6c) — $256 each, $0 cliff above $100,000 federal AGI (single/MFS) or $200,000 (others) | |
| orTaxMethodOverride | No | OR-40 line 20 alternate-method tax: farm income averaging (OR-FIA-40, box 20a), farm capital gain (Worksheet FCG, box 20b), or the IRREVOCABLE Oregon PTE reduced rate (OR-PTE-FY, box 20c) — agent-computed; wins over the table/chart tax | |
| paAbleContributions | No | Schedule O code A: PA ABLE contributions, capped at the federal gift-tax exclusion ($19,000 for 2025) | |
| paGrossCompensation | No | PA-40 line 1a: W-2 BOX 16 total (NOT Box 1 — 401(k)/elective deferrals are PA-taxable; eligible retirement distributions are exempt and excluded). Falls back to the shared wages input when omitted (composer discloses). Include taxable early-distribution amounts under the cost-recovery method. | |
| paPenaltiesInterest | No | PA-40 line 27: penalties and interest incl. estimated-underpayment penalty (REV-1630) | |
| paScheduleOcCredits | No | PA-40 line 23 component: Schedule OC restricted credits total (transcribed; no oracle target) | |
| paSpouseBusinessNet | No | PA-40 line 4, SPOUSE's own net business income or loss (kept separate: PA never nets one spouse's loss against the other's income) | |
| paSpousePropertyNet | No | PA-40 line 5, spouse's own net property gain/loss | |
| scAppliedToNextYear | No | SC1040 line 27: amount of the line 24 overpayment credited to 2026 estimated tax | |
| scSubtractionsOther | No | SC subtraction lines f/g/h/j/k/l/m/n/v total (state tax refund, total-and-permanent disability retirement, out-of-state non-personal-service income, volunteer firefighter/EMS/police $6,000 (2025), Future Scholar 529 (unlimited), ACTIVE TRADE OR BUSINESS income electing the I-335 3% flat tax (line l — must pair with scActiveTradeTax), US government interest, nontaxable Guard/Reserve pay, other) — EXCLUDING the composer-computed lines i/o/p/q/r/s/t/u/w | |
| vaAgeQualifyingFull | No | count of filers (taxpayer/spouse) born ON OR BEFORE January 1, 1939 — each gets the UNCONDITIONAL $12,000 age deduction (no income test) | |
| vaYourAgeBlindBoxes | No | STA worksheet Part 1 line 2: PRIMARY taxpayer's 65+/blind box count (0-2) — per-spouse exemption = boxes x $800 + $930 | |
| wiAppliedToNextYear | No | Form 1 line 42: overpayment applied to 2026 estimated tax | |
| wiPropertyTaxesPaid | No | property taxes on the principal residence (line 16b; 12% via the printed $25-wide-row table — a different granularity from the $100-row rent tables) — combined 16a+16b credit caps at $300 ($150 MFS or married-HOH); not claimable with the line 34 veterans credit | |
| wiScheduleUInterest | No | Form 1 line 44: Schedule U underpayment interest | |
| alFederalTaxPlusNiit | No | federal Form 1040 LINE 22 tax PLUS Form 8960 line 17 NIIT — the line 12 worksheet's gross federal tax (from compute_return, verbatim; NEVER the W-2 federal withholding) | |
| alItemizedDeductions | No | Alabama Schedule A total — differs from federal: FICA/Medicare/SE taxes ARE deductible, medical floor is 4% of AGI, NO federal income tax here (it's line 12), NEW 2025 vehicle-loan interest ≤$10,000 phased out $200 per $1,000 ceil-step of AGI over $100,000/$200,000-MFJ. The composer takes the larger of this or the AGI-phased standard deduction. | |
| alScheduleCpPayments | No | Form 40 line 26: payments from Schedule CP, Section B line 1 (composite payments) | |
| caAb5NetLossAddition | No | net losses from businesses where the worker is an employee for California (intake ca_form540_schca.add_net_loss) — the federal Schedule C loss is disallowed for CA: Schedule CA BUSINESS addition, col C | |
| caItemizedDeductions | No | CA itemized deduction total (Schedule CA Part II, line 29) — agent-computed per Schedule CA's own itemized rules WITH disclosure (differs from the federal Schedule A: no SALT cap, mortgage/medical add-backs, etc.). Form 540 line 18 takes the GREATER of this or the CA standard deduction; omit to use the standard deduction only. | |
| gaFederalCdccAllowed | No | federal Form 2441 line 11 allowed credit — GA IND-CR 202 pays 50% of it (us.ga.cdcc) | |
| mdEicQualifyingChild | No | the filer has at least one EIC qualifying child — with married filers this routes line 22 to 50% of the federal EIC (Worksheet 18A) and line 44 to the 45% refundable worksheet (21A); childless single/HOH/QSS filers instead get 100% refundable (18A.1). Also drives the Form 502 EIC checkboxes. | |
| mdSsRrBenefitsSpouse | No | spouse's TOTAL SS/RR benefits for their 13A column | |
| moActiveDutyMilitary | No | MO-1040 line 18: active duty military income deduction (100%, incl. annual training and — NEW 2025 — National Guard/reserve signing bonuses) | |
| moSubtractionsSpouse | No | the spouse's MO-A subtractions on the same terms | |
| moTrustFundDonations | No | MO-1040 line 51: trust fund donations total (51a-51l) | |
| ncMilitaryRetirement | No | NC Schedule S line 21: military retirement pay / SBP payments for members with 20+ years of service OR Chapter 61 medical retirement — never severance, never double-claimed with Bailey | |
| ncQualifyingChildren | No | D-400 line 10a: count of qualifying children for whom the federal § 24 child tax credit was ALLOWED (under 17; ODC-only dependents never count) — drives the AGI-tiered child deduction (us.nc.child_deduction) | |
| nonrefundableCredits | No | state NONREFUNDABLE credits without an oracle target — capped at the state tax due by the composer (an excess never creates a refund). VA: do NOT put the low-income credit or any VA EITC election here — passing it forces a legacy capped path; instead pass federalEITC (+ vaFamilyVagi if testing the low-income credit) and the composer computes and SELECTS the Form 760 line 23 credit itself (TY2025 refundable VA EITC = 20% of federal EIC, uncapped — it dominates whenever federal EITC > 0). IL: pass ICR raw inputs instead where fields exist. | |
| ohFederalCdccAllowed | No | federal Form 2441 line 11 (liability-limited allowed credit) — the Ohio CDCC pays 25% of it when MAGI is $20,000-$39,999 | |
| ohOtherCreditsPreJfc | No | OH Schedule of Credits lines 3+5+7+8 (lump sum retirement, lump sum distribution, displaced worker training, campaign contribution) — transcribed; they subtract BEFORE the joint filing credit's line-11 base | |
| orItemizedDeductions | No | Schedule OR-A line 23 OREGON itemized deductions (Oregon's own computation — never the federal Schedule A total). The composer takes the larger of this and the standard deduction. | |
| scConsumerProtection | No | SC line u: identity-theft/consumer protection services purchased after a security breach notification — the composer caps at $300 (individual) / $1,000 (joint or with dependents) | |
| scNetLtcgAfterLosses | No | net LONG-TERM capital gain held over one year, AFTER netting ALL capital losses (short-term included — the printed example nets an ST loss against the LT gain first) — the composer takes the 44% deduction (line i) | |
| vaItemizedCharitable | No | VA Sch A charitable contributions (federal Schedule A amount) | |
| vaItemizedOtherTaxes | No | VA Sch A line 6 other taxes (foreign income tax etc.) | |
| vaItemizedSalesTaxes | No | VA Sch A line 5a when the general SALES tax election was made federally — capped at the Virginia SALT cap ($40,000; $20,000 MFS for TY2025) | |
| wiItemizedComponents | No | Form 1 Schedule 1 lines 1-4 total: federal Schedule A medical + interest (EXCLUDING out-of-state second homes, boat residences, and U.S.-security carrying interest) + charity + casualty — the composer takes 5% of the excess over the line 8 standard deduction | |
| wiRetirement67Income | No | qualified-plan/IRA retirement income of the 67+ individual(s) for the NEW 2025 Act 15 subtraction (SB line 16, $24,000/$48,000 cap) — CAUTION: claiming it FORFEITS every credit on lines 13-20, 30-35, and Schedule CR (the composer enforces this); compare both ways before passing | |
| gaItemizedAdjustments | No | Form 500 line 12b: state income taxes in the federal Schedule A total plus the disallowed-SALT proration when the $10,000/$5,000 cap bound (printed formula, hand-computed) | |
| gaSpouseExclusionTier | No | spouse's GA retirement-exclusion tier (each spouse qualifies separately; never shared) | |
| mnAdvanceCtcRepayment | No | M1 line 14b: repayment of 2025 ADVANCE Child Tax Credit payments elected on the 2024 return (reconciliation, NEW for 2025) | |
| mnNetInvestmentIncome | No | Schedule NIIT Minnesota net investment income (federal 8960 concept minus class 2a agricultural-land gains) — the composer evaluates us.mn.niit (1% over $1,000,000) into line 14a | |
| mnSsAlternativeMethod | No | the M1M Worksheet ALTERNATIVE-method Social Security subtraction (steps 9-28, agent-computed, NET of the Tier 1 RR offset) — the composer takes the GREATER of this and the oracle simplified method when AGI exceeds the full-subtraction threshold (2025 alternative maxes: $5,840 MFJ/QSS, $4,560 single/HOH, $2,920 MFS) | |
| mnUnderpaymentPenalty | No | M1 line 27: Schedule M15 underpayment penalty | |
| moNetStateIncomeTaxes | No | MO-A Part 2 line 11: state/local income taxes from Schedule A line 5a MINUS Kansas City/St. Louis earnings taxes (which stay deductible) — or the Part 2 worksheet result when SALT exceeded $40,000/$20,000-MFS or FAGI exceeded $500,000/$250,000-MFS | |
| moPublicPensionSpouse | No | the spouse's public-source pension for their Section A column | |
| moUnderpaymentPenalty | No | MO-1040 line 55: Form MO-2210 underpayment penalty (90% / 66⅔%-farmer safe harbors) | |
| ncPartnershipPayments | No | D-400 line 21c: NC tax paid by a partnership on the filer's behalf | |
| njNjbestContributions | No | NJ-1040 line 37a NJBEST 529 contributions (composer caps at $10,000; all three 37a-c require gross income ≤ $200,000) | |
| orCarryforwardCredits | No | OR-40 line 30: Schedule OR-ASC line E9 carryforward credits used this year (capped at the remaining tax by the composer) | |
| orCharitableCheckoffs | No | OR-40 line 49: Schedule OR-DONATE charitable checkoffs (reduce the refund) | |
| orExcessAptcRepayment | No | excess advance premium tax credit repayment (1040 Schedule 2 line 1a) — SUBTRACTED in the worksheet (floor 0) | |
| orInstallmentInterest | No | OR-40 line 21: interest on installment-sale deferred tax liability (9% annual rate for 2025) | |
| paEligibilityAddbacks | No | Schedule SP Section III nontaxable add-backs (gifts, inheritances, insurance proceeds, non-PA income, nontaxable military pay, excluded home-sale gain, educational assistance, outside cash support). NOT Social Security, eligible retirement benefits, child support, or workers' comp. | |
| paMsaHsaContributions | No | Schedule O codes M/H: MSA + HSA contributions at the federally-allowed amounts | |
| paSpDependentChildren | No | Schedule SP dependent CHILDREN count (child/stepchild/adopted; grandchild of a grandparent; foster child of a foster parent — never other relatives) claimable as federal dependents; each adds $9,500 to the Tax Forgiveness eligibility-income threshold | |
| paStudentLoanInterest | No | Schedule O code S: student loan interest PAID (new deduction for 2025; the composer caps at $2,500 — pass the uncapped amount) | |
| scRetirementIncomeYou | No | primary taxpayer's qualified retirement income (401(k)/403(b)/457, IRA, Keogh — EXCLUDING military retirement, which goes in scMilitaryRetirementYou) — the composer caps at $3,000 under 65 / $10,000 at 65+ (line p-1; us.sc.retirement_deduction) | |
| scUnderpaymentPenalty | No | SC1040 line 33: underpayment of estimated tax penalty (SC2210 attached) | |
| taxableSocialSecurity | No | federally TAXABLE social security (Form 1040 line 6b, from compute_return). REQUIRED whenever nonzero: VA (760 line 5 subtraction), CA (Schedule CA line 6 col B), and NY (IT-201 line 27) all subtract it — the composer applies the subtraction automatically; do NOT also fold it into the generic subtractions total. | |
| vaAgeQualifyingTested | No | count of filers born January 2, 1939 - January 1, 1961 (65+ for 2025 but income-tested): the composer computes $12,000 each, reduced dollar-for-dollar by AFAGI over $50,000 single / $75,000 married — where AFAGI = federal AGI MINUS the federally taxable social security (the SS exclusion is the step agents miss; Va. Code § 58.1-322.03(2)) | |
| vaSpouseAgeBlindBoxes | No | STA worksheet Part 1 line 2: spouse's 65+/blind box count (0-2) | |
| vaSpouseTaxAdjustment | No | OVERRIDE ONLY — the composer now computes the VA Spouse Tax Adjustment worksheet itself when vaYourVagi/vaSpouseVagi are provided. If passed, this amount wins. | |
| wiBlindWorkerExpenses | No | blind worker transportation services qualifying expenses (Form 1 line 15 credits 50%) | |
| wiRentHeatNotIncluded | No | rent with heat NOT included (line 16a; 3.0% table) | |
| alTaxableRetirementYou | No | primary taxpayer's OTHERWISE-TAXABLE retirement income (IRA/401(k)/SEP/Keogh/403(b) distributions after basis recovery) — defined-BENEFIT pensions, Social Security, Railroad Retirement, military, and US/AL government retirement are 100% EXEMPT and never entered. The composer applies the 65+ $6,000 Schedule RS exclusion (us.al.retirement_exclusion). | |
| caDepreciationAddition | No | CA depreciation-difference addition: federal depreciation (with § 168(k) bonus, which California NEVER conforms to) minus CA depreciation (plain MACRS on the same asset). Positive = CA income addition (Schedule CA col C on the business/rents line). Compute per-asset and disclose. | |
| mnWildlifeContribution | No | M1 line 18: Nongame Wildlife Fund contribution (reduces the refund) | |
| moBusinessIncomeSpouse | No | the spouse's net business income for the 20% deduction (17S) | |
| moEnterpriseZoneSpouse | No | MO-1040 line 28S | |
| moInactiveDutyMilitary | No | MO-1040 line 19: inactive duty (drill) military income deduction | |
| moPrivatePensionSpouse | No | the spouse's private-source pension for Section B | |
| moResidentCreditSpouse | No | MO-1040 line 31S (capped at 30S) | |
| ncUnderpaymentInterest | No | D-400 line 26e: interest on the underpayment of estimated income tax (Form D-422) | |
| ncUsObligationInterest | No | NC Schedule S line 18: interest from US obligations (Treasuries, savings bonds) included in FAGI — fully deducted | |
| njUnderpaymentInterest | No | NJ-1040 line 52 interest on underpayment of estimated tax (Form NJ-2210) | |
| ohFederalCdccTentative | No | federal Form 2441 line 9c (tentative credit before the federal liability limit) — the Ohio CDCC pays 100% of it when MAGI < $20,000 | |
| orDisabilityExemptions | No | severe-disability boxes (6a/6b) + children with a qualifying disability (6d) — $256 each, $0 cliff above $100,000 federal AGI for EVERY filing status | |
| paSpouseRentRoyaltyNet | No | PA-40 line 6, spouse's own net rent/royalty amount | |
| paUnreimbursedExpenses | No | PA-40 line 1b: Schedule UE unreimbursed employee business expenses (a compensation-class expense, never a line-10 deduction) | |
| scFederalTaxableIncome | No | REQUIRED for SC: federal Form 1040 line 15 TAXABLE income (from compute_return, verbatim) — the SC1040 line 1 starting point (NOT federal AGI). A NEGATIVE amount is allowed: the composer enters $0 on line 1 and preserves the loss on subtraction line r per the printed instructions. | |
| spouseStateWithholding | No | VA line 19b spouse withholding (spouse's own W-2/1099/VK-1 boxes + spouse's half of jointly-issued documents' withholding, odd dollar to the primary) | |
| wiScheduleIAdjustments | No | Form 1 line 2: Schedule I net adjustment (may be negative) converting federal AGI to Wisconsin's IRC — Wisconsin conforms to the Code as of December 31, 2022, so post-2022 federal changes (incl. the 2025 OBBBA) need Schedule I conversion per its instructions | |
| mdNetCapitalGainSubject | No | Form 502CG line 9: net capital gain subject to the H.B. 352 2% surtax (line 1c gain minus the six exempt classes — primary-residence sale under $1.5M, retirement-plan assets, livestock, easement land, trade-or-business property, nonprofit affordable housing). The composer zeroes it (with a note) unless FAGI exceeds $350,000. | |
| mnDependentEarnedIncome | No | dependent-claimed filer's earned income for the dependent standard-deduction worksheet (lesser of the table amount or max($1,250, earned + $350)) | |
| ncClaimOfRightRepayment | No | NC Schedule A line 8: claim-of-right repayments over $3,000 (deducted in full) | |
| njOrganDonationExpenses | No | NJ-1040 line 36 organ/bone-marrow donation expenses (composer caps at $10,000) | |
| njPensionEligibleAmount | No | joint returns where only ONE spouse is 62+/disabled: that spouse's share of line 20a (the exclusion never covers the ineligible spouse's pension). Defaults to all of line 20a. | |
| orDependentEarnedIncome | No | dependent-claimed filer's earned income — the standard deduction is limited to max($1,350, earned + $450), capped at the Table 5 amount | |
| scMilitaryRetirementYou | No | primary taxpayer's military retirement income — 100% deductible since TY2022 (line p-4); per the printed worksheet it REDUCES the same person's retirement-deduction CAP and age-65 deduction (instructions Example 5: $16,000 military at 65+ leaves $0 on lines p-1 and q-1) — the composer handles the interplay | |
| vaScheduleAdjDeductions | No | Schedule ADJ line 9 total deductions (deduction CODES like 105 continuing-teacher-education, 199 other) — prints on Form 760 line 13; these are DEDUCTIONS from VAGI, never income subtractions on line 7 | |
| wiDependentEarnedIncome | No | a dependent-claimed filer's earned income for the Standard Deduction Worksheet for Dependents (deduction = smaller of the table amount or max($1,350, earned + $450)) | |
| wiEicQualifyingChildren | No | federal-EIC qualifying children — Wisconsin EIC = 4%/11%/34% of the federal credit for 1/2/3+ children (NO childless credit; MFS ineligible; full-year residents only) | |
| caAb5GrossIncomeAddition | No | gross income from businesses where the worker is classified as an EMPLOYEE for California (AB 5/Dynamex reclassification; the intake's ca_form540_schca.add_gross_income field) — Schedule CA WAGE addition, col C | |
| caHsaTaxableDistribution | No | HSA distribution amount taxed federally (Form 8889 line 16) — not income for California: the composer SUBTRACTS it for CA | |
| gaEligibleItemizerCredit | No | Form 500 line 19: Georgia Eligible Itemizer Tax Credit (NEW 2025; up to $300 per taxpayer, itemizers with 183+ GA days or resident at year end) — TRANSCRIBE the worksheet-computed amount, never assume the full $300; composer caps at $300/$600 | |
| gaRetirementEarnedIncome | No | primary taxpayer's earned income — at most $5,000 counts inside the exclusion (Schedule 1 worksheet) | |
| gaSpouseRetirementIncome | No | spouse's unearned retirement income for the exclusion | |
| moWftcInvestmentOver4400 | No | Form MO-WFTC question 3: investment income exceeds $4,400 — denies the credit. The MO credit follows EIC law FROZEN as of January 1, 2021 (MO-1040 instructions p.10), so this is the indexed pre-ARPA limit; compute investment income the pre-2021 way (taxable AND tax-exempt interest, dividends, positive net capital gain per the MO-WFTC instructions), NOT the current federal $11,950 gate. | |
| orPoliticalContributions | No | 2025 cash contributions to qualified Oregon political parties/candidates/PACs — the composer caps at $50 ($100 joint) and denies above $75,000/$150,000 federal AGI | |
| orPoliticalPartyCheckoff | No | OR-40 line 50: political party $3 checkoff from the refund | |
| scRetirementIncomeSpouse | No | spouse's qualified retirement income for line p-2 (each spouse's own cap; joint returns) | |
| unemploymentCompensation | No | unemployment compensation included in federal AGI (Schedule 1 line 7). REQUIRED whenever nonzero: VA fully subtracts it (Va. Code § 58.1-322.02(9), Schedule ADJ) and CA excludes it (Schedule CA line 7 col B) — the composer subtracts automatically for those states; do NOT also fold it into the generic subtractions total. IL and NY tax it (no subtraction). | |
| wiCapitalGainSubtraction | No | Schedule SB line 5 capital gain/loss subtraction from Schedule WD (30% net long-term gain exclusion, 60% farm assets; capital loss limit $3,000/$1,500-MFS since TY2023; simple mutual-fund/REIT distributions may take 30% directly) | |
| alTaxableRetirementSpouse | No | spouse's otherwise-taxable retirement income (Schedule RS Part III) | |
| mdItemizedStateLocalTaxes | No | MD line 17b: state and local INCOME taxes claimed in the federal Schedule A (plus preservation-easement contributions claimed as a credit) — subtracted from 17a | |
| njOtherRetirementEligible | No | line 28b Worksheet D gate: filer is 62 or older (the composer auto-computes the unclaimed exclusion when earned income ≤ $3,000 and line 27 ≤ $100,000) | |
| njShelteredWorkshopCredit | No | NJ-1040 line 46 Sheltered Workshop Tax Credit (GIT-317) | |
| orFederalOtherIncomeTaxes | No | other INCOME taxes from Schedule 2 lines 8, 16, 17 (income-tax recaptures only — never SE tax, SS/Medicare tip tax, household employment taxes, penalties, or excise) | |
| vaItemizedRealEstateTaxes | No | VA Sch A line 5b real estate taxes — NOT subject to the SALT cap for Virginia | |
| alFederalRefundableCredits | No | the line 12 worksheet's refundable-credit subtraction: 1040 line 27a EIC + line 28 ACTC + line 29 AOC + line 30 refundable adoption + Schedule 3 Part II line 13a Form 2439 credits | |
| caEducatorExpensesDeducted | No | federal educator-expense deduction claimed (§ 62(a)(2)(D)) — California does NOT conform: the composer ADDS it back on Schedule CA (line 11 col C). Pass the federal amount actually deducted (both spouses' combined). | |
| caTaxableEarlyDistribution | No | retirement-plan early distribution amount subject to the FEDERAL § 72(t) additional tax — California imposes its own 2.5% additional tax on the same base (R&TC § 17085(c)(1), FTB 3805P); the composer computes 2.5% and prints it on Form 540 line 63 | |
| mdTwoIncomeLesserSpouseNet | No | Worksheet 13D line 6: the LESSER-income spouse's net Maryland income (their FAGI share + additions share − subtractions share) — the composer caps it at $1,200 for line 14 (joint returns only) | |
| njConservationContribution | No | NJ-1040 line 33 qualified conservation contribution (NJ land, federal amount) | |
| njOrganDonorEmployerCredit | No | NJ-1040 line 48 employer of organ/bone-marrow donor credit (25% of salary, up to 30 days) | |
| njOtherRetirementExclusion | No | OVERRIDE: hand-computed Worksheet D line 9 unclaimed exclusion (required for the $100,001-$150,000 percentage tiers) | |
| scMilitaryRetirementSpouse | No | spouse's military retirement income (line p-5) | |
| vaItemizedMortgageInterest | No | VA Sch A home mortgage interest and points (federal Schedule A amount) | |
| moStandardDeductionOverride | No | dependent-claimed filers: the federal DEPENDENT standard deduction limit (greater of $1,350 or earned income + $450, capped at the full amount) — replaces the composer's full standard deduction | |
| orFederalRefundableAdoption | No | refundable adoption credit (1040 line 30) — subtracted | |
| priorYearOverpaymentCredited | No | prior-year state overpayment applied toward this year's estimated tax. VA 760 line 21 (its own printed line — never fold into line 20 estimated payments). Other states: folded into the estimated-payments line. | |
| scLowerQualifiedEarnedIncome | No | the LESSER-earning spouse's SC qualified earned income per the Two Wage Earner worksheet (earned income minus attributable federal adjustments) — line 12 credit = 0.7% capped at $50,000 base / $350 credit; MFJ only (us.sc.two_wage_earner_credit) | |
| vaItemizedInvestmentInterest | No | VA Sch A investment interest (protected from the overall limitation) | |
| wiFederalRetirementPenalties | No | the FEDERAL penalties on IRAs/retirement plans/MSAs etc. — Wisconsin charges 33% of them on line 25 ('x .33' printed) | |
| wiLowerQualifiedEarnedIncome | No | the LESSER-earning spouse's Schedule 2 line 5 qualified earned income (earned income minus the listed federal Schedule 1 adjustments) — married couple credit = 3% up to $480 (joint returns, both spouses employed) | |
| alFederalTaxDeductionOverride | No | OVERRIDE for Form 40 line 12: the RATIOED federal tax for joint-federal/separate-Alabama returns (by each spouse's FAGI share) or part-year residents (AL-AGI/FAGI ratio) — wins over the composer's oracle computation | |
| ohBothSpousesQualifyingIncome | No | joint filing credit gate: EACH spouse has $500+ of qualifying income included in Ohio AGI (not interest/dividends/capital gains/rents, and not BID-deducted business income or deducted Social Security/retirement) | |
| orFederalTaxLiabilityOverride | No | OVERRIDE for the worksheet line 10 result (amended federal returns, foreign income tax, 1040-NR, recapture situations — Publication OR-17 worksheets); the Table 4 AGI cap still applies via the oracle | |
| gaSpouseRetirementEarnedIncome | No | spouse's earned income for the exclusion worksheet | |
| mdChildCareTwoOrMoreDependents | No | two or more care dependents — raises the MD line 9 expense cap from $3,000 to $6,000 | |
| vaItemizedPersonalPropertyTaxes | No | VA Sch A line 5c personal property taxes — NOT subject to the SALT cap for Virginia | |
| vaItemizedStateLocalIncomeTaxes | No | VA Sch A line 5a when INCOME taxes are claimed (mutually exclusive with sales taxes) |