generated from the rule corpus · 0.39.0 · 2026-09-09
What is covered, and what refuses.
This page is rendered from a machine-readable matrix the build produces from the rules themselves, so it cannot drift from the engine. The JSON is public: coverage-matrix.json.
115
federal rules
31
states with a full line set
10
states, tax only
9
no income tax
The short version
- Federal individual:
compute_returncomposes the Form 1040 bottom-line set; 115 rule ids across Schedules 1, 1-A, A, C/SE, D, E, H, R, EIC, 8812 and Forms 2441, 8863, 8880, 8839, 8995, 6251, 8960, 8959, 2210, 8615, 8606, 8582, 2555, 8962, 461, each a proof-tree target. Tax years 2025 and 2026. - Business: calculation only. Form 1120 in depth, 1120-S entity-level taxes, 1041 rate schedule, 1065 classification. No business line sets, no K-1s, no Form 990.
- State individual: 31 states return the printed line set of the full-year resident form. 10 compute the tax only. Part-year and nonresident returns: none, in any state. No state business returns.
- TY2026 states: where a Department has not published its 2026 booklet the engine refuses rather than guesses. The table below names the publication that unblocks each one.
- Outputs: totals, line sets, proofs with citations. No PDFs, no MeF XML. See what it returns.
States
Residency is full-year resident everywhere. "TY2026" says what happens on asOf: 2026-12-31 today.
| state | form | rules | fixtures | TY2025 | TY2026 | unblocked by |
|---|---|---|---|---|---|---|
| AL | Form 40 | 6 | 14 | yes | composes | |
| AR | Form AR1000F | 9 | 10 | yes | refuses until booklet | 2026 DFA indexed bracket and threshold sheets and the 2026 AR1000F booklet (dfa.arkansas.gov/incometax, ~November-December 2026); Acts 1-2 of the 2026 1st Ex. Sess. already cut the top rate to 3.7% |
| CA | Form 540 | 7 | 28 | yes | refuses until booklet | FTB's 2026 indexed amounts (brackets, exemption credits, standard deduction, CalEITC tables) and the 2026 Form 540 booklet (~December 2026) |
| CT | Form CT-1040 | 6 | 15 | yes | composes | |
| DE | Form PIT-RES | 9 | 36 | yes | composes | |
| GA | Form 500 | 6 | 13 | yes | composes, 3 lines blank | 2026 Form 500 booklet (retirement exclusion, low income credit table, dependent care credit) (~January 2027) |
| HI | Form N-11 | 11 | 12 | yes | composes, 1 line blank | 2026 Form N-11 instructions (the reserve pay exclusion is the E-5 pay-grade amount, re-set each year) |
| ID | Form 40 | 18 | 20 | yes | refuses until booklet | 2026 Form 40 booklet (EIN00046: indexed brackets and federal standard deduction conformity; the $205 child tax credit sunset after TY2025 under § 63-3029L) (~December 2026) |
| IL | Form IL-1040 | 4 | 3 | yes | refuses until booklet | 2026 IL-1040 booklet (exemption allowance, use tax table) (~December 2026) |
| KS | Form K-40 | 6 | 10 | yes | composes | |
| ME | Form 1040ME | 14 | 21 | yes | composes, 4 lines blank | 2026 Form 1040ME booklet (indexed pension deduction; P.L. 2025 c. 650's 2026 dependent credit repeal and PTFC $1,500 cap; STFC tables) (~December 2026) |
| MD | Form 502 | 7 | 17 | yes | refuses until booklet | 2026 Form 502 booklet and the Comptroller's 2026 local income tax rates (~December 2026) |
| MN | Form M1 | 5 | 14 | yes | refuses until booklet | 2026 Form M1 booklet and the Department of Revenue's 2026 inflation adjustments (~December 2026) |
| MO | Form MO-1040 | 5 | 9 | yes | refuses until booklet | 2026 MO-1040 booklet and tax chart (~December 2026) |
| MT | Form 2 | 10 | 33 | yes | composes, 2 lines blank | 2026 Form 2 booklet (the CPI-indexed age-65 subtraction and the 529 subtraction cap) (~September 2026; the 2025 booklet already prints the TY2026 and TY2027 rate tables) |
| NE | Form 1040N | 11 | 16 | yes | composes | |
| NJ | Form NJ-1040 | 7 | 17 | yes | refuses until booklet | 2026 NJ-1040 booklet (~December 2026) |
| NM | Form PIT-1 | 15 | 15 | yes | composes, 2 lines blank | 2026 PIT-RC (LICTR and child income tax credit tables are CPI-indexed) (~December 2026) |
| NY | Form IT-201 | 5 | 11 | yes | composes, 4 lines blank | 2026 IT-201 instructions and the 2026 NYC rate schedule / IT-214 (~December 2026) |
| NC | Form D-400 | 5 | 8 | yes | composes, 1 line blank | 2026 Form D-400 booklet use tax table (~January 2027) |
| ND | Form ND-1 | 6 | 27 | yes | composes, 1 line blank | 2026 Form ND-1 booklet's Marriage Penalty Credit Worksheet (the preprinted half-standard-deduction figure, the gates and the maximum are re-set yearly) (~December 2026) |
| OH | Form IT 1040 | 9 | 15 | yes | refuses until booklet | 2026 Ohio IT 1040 booklet — the indexed personal exemption amount, without which the return cannot be composed, and the Schedule of Credits (~December 2026); HB 96's TY2026 rate changes are already encoded |
| OK | Form 511 | 11 | 22 | yes | composes, 1 line blank | 2026 Form 511 packet use tax table (~December 2026) |
| OR | Form OR-40 | 7 | 16 | yes | refuses until booklet | 2026 Form OR-40 booklet and the Department of Revenue's 2026 indexed amounts (~December 2026) |
| PA | Form PA-40 | 6 | 9 | yes | composes, 1 line blank | 2026 PA-40 booklet (the child and dependent care enhancement credit) (~December 2026) |
| RI | Form RI-1040 | 10 | 48 | yes | composes, 4 lines blank | Division of Taxation ADV 2026-xx (the indexed Social Security and pension modification limits and RI-1040H figures, ~November 2026) and the 2026 RI-1040 booklet |
| SC | Form SC1040 | 7 | 23 | yes | composes, 5 lines blank | 2026 SC1040 booklet (~December 2026) |
| VT | Form IN-111 | 17 | 63 | yes | refuses until booklet | 2026 Form IN-111 booklet — the indexed standard deduction and per-box amount (§ 5811(21)(D)) and the Estimated Use Tax Table (~December 2026); the 2026 rate schedules and $5,400 exemption are already encoded from the 2026 IN-114 instructions and GB-1210-2026 |
| VA | Form 760 | 4 | 4 | yes | refuses until booklet | 2026 Form 760 booklet and Tax Table (~December 2026) |
| WV | Form IT-140 | 12 | 14 | yes | composes, 3 lines blank | 2026 IT-140 booklet (the Family Tax Credit table follows the 2026 HHS poverty guideline; SCTC-A and HEPTC-1) (~December 2026); SB 392's TY2026 rates are already encoded |
| WI | Form 1 | 6 | 17 | yes | refuses until booklet | 2026 Form 1 booklet and the Department of Revenue's 2026 indexed brackets and standard deduction table (~December 2026) |
Tax computation only (no printed line set)
AZ, CO, IN, IA, KY, LA, MA, MI, MS, UT. The rate and the parameters are encoded and citable through calculate_tax targets; the form is not composed.
No income tax
AK, FL, NV, NH, SD, TN, TX, WA, WY. Encoded as a zero rule so a call for these states answers $0 with a citation instead of failing.
Business returns
| form | coverage | detail |
|---|---|---|
| 1120 (C corporation) | calculation-only | Taxable income (line 30 given or computed: § 179, § 168(k), § 174A, § 163(j), DRD/§ 245A, NOL, charitable ceiling and floor), 21% tax, § 250, GBC/§ 38(c), FTC/§ 904, BEAT, AET, PHC, § 4501 excise, § 6655 estimates and annualized installments. No printed-form line set, no Schedule L/M-1/M-2/K, no state corporate returns. |
| 1120-S (S corporation) | calculation-only, entity-level taxes only | § 1374 built-in gains and § 1375 excess net passive income taxes; S-election validity via entity classification. Owner-level K-1 income flows into calculate_tax (QBI, no SE tax). No Form 1120-S line set, no Schedule K-1 generation, no basis/AAA tracking. |
| 1065 (partnership) | classification only | Check-the-box classification (disregarded / partnership / S / C) with proof; partner K-1 box 1 income flows into calculate_tax. No Form 1065 computation, no § 704 allocations, no partner basis. |
| 1041 (estate / trust) | calculation-only, rate schedule only | § 1(e) compressed brackets and the § 642(b) exemption on taxable income after the distribution deduction. Retained capital gains REFUSE (§ 1(h) trust breakpoints not modeled); no DNI, no Schedule K-1, no Form 1041 line set. |
| 990 (exempt organizations) | none | Not modeled. |
| State business returns | none | No state corporate, partnership, franchise or PTE-tax returns are modeled. |
Federal rules by form
115 rules. A "simplified" flag means the rule's title discloses an approximation; those are listed again at the bottom.
Form 1040 / Schedule 116 rules
| rule id | title | 2025 | 2026 |
|---|---|---|---|
| us.federal.standard_deduction.base_amount | Basic standard deduction amount by filing status (TY2026) | yes | yes |
| us.federal.standard_deduction.base | Basic standard deduction | yes | yes |
| us.federal.standard_deduction.dependent_limit | Limitation on basic standard deduction of a dependent | yes | yes |
| us.federal.standard_deduction.mfs_spouse_itemizes | MFS standard deduction is zero when the spouse itemizes | yes | yes |
| us.federal.standard_deduction.additional | Additional standard deduction for the aged and blind (TY2026) | yes | yes |
| us.federal.standard_deduction | Standard deduction | yes | yes |
| us.federal.ira_deduction | Traditional IRA deduction (TY2026) | yes | yes |
| us.federal.gross_income | Gross income (simplified: wages + interest + capital gains (long/short-term) + qualified/ordinary dividends + SE net profit + K-1 pass-through income − allowed capital loss − § 911 exclusion)simplified | yes | yes |
| us.federal.above_the_line_adjustments | Above-the-line adjustments before the student-loan deduction (½ SE tax + HSA + SEP + SE health insurance + educator + early-withdrawal penalty) | yes | yes |
| us.federal.agi_before_student_loan | AGI before the student-loan deduction (§ 221(b)(2)(C) MAGI base) | yes | yes |
| us.federal.agi | Adjusted gross income | yes | yes |
| us.federal.taxable_income_before_qbi | Taxable income before § 199A (standard-or-itemized election + OBBBA senior/tips/overtime/car-loan deductions) | yes | yes |
| us.federal.taxable_income | Taxable income | yes | yes |
| us.federal.ordinary_taxable_income | Taxable income taxed at ordinary rates (excludes preferential gains and qualified dividends) | yes | yes |
| us.federal.hsa_deduction | HSA deduction (TY2026; HDHP eligibility assumed) | yes | yes |
| us.federal.student_loan_interest_deduction | Student loan interest deduction (TY2026) | yes | yes |
Form 2210 / Schedule AI / § 66549 rules
| rule id | title | 2025 | 2026 |
|---|---|---|---|
| us.federal.estimated.required_annual_payment.farmer | Required annual payment — farmers and fishermen (66⅔%, § 6654(i)) | yes | yes |
| us.federal.estimated.required_annual_payment | Required annual payment (§ 6654 safe harbor) | yes | yes |
| us.federal.estimated.required_annual_payment.high_agi | Required annual payment — 110% prong for prior-year AGI over $150,000 | yes | yes |
| us.federal.estimated.quarterly_payment | Required quarterly estimated payment (even installments, withholding deemed even) | yes | yes |
| us.federal.estimated.safe_harbor_met | Withholding alone already satisfies § 6654 (no estimated payments needed) | yes | yes |
| us.federal.estimated.annualized_installment_q1 | Annualized-income required installment #1 (§ 6654(d)(2), TY2026) | yes | yes |
| us.federal.estimated.annualized_installment_q2 | Annualized-income required installment #2 (§ 6654(d)(2), TY2026) | yes | yes |
| us.federal.estimated.annualized_installment_q3 | Annualized-income required installment #3 (§ 6654(d)(2), TY2026) | yes | yes |
| us.federal.estimated.annualized_installment_q4 | Annualized-income required installment #4 (§ 6654(d)(2), TY2026) | yes | yes |
Schedule A8 rules
| rule id | title | 2025 | 2026 |
|---|---|---|---|
| us.federal.salt_deduction | State and local tax deduction with the OBBBA cap (TY2026: $40,400, 30% phase-down over $505,000 MAGI, $10,000 floor) | yes | yes |
| us.federal.mortgage_interest_deduction | Home mortgage interest on acquisition debt up to $750,000 ($375,000 MFS) | yes | yes |
| us.federal.charitable_deduction_itemizer | Charitable deduction for itemizers (TY2026+: 60% of AGI limit, then the OBBBA 0.5% floor) | yes | yes |
| us.federal.medical_expense_deduction | Medical expense deduction (expenses over 7.5% of AGI) | yes | yes |
| us.federal.casualty_loss_deduction | Personal casualty losses — federally declared disasters (10% AGI floor) + qualified disaster losses (no AGI floor) | yes | yes |
| us.federal.itemized_deductions_before_limitation | Itemized deductions before the § 68 overall limitation (SALT + mortgage + charitable cash/noncash + medical + casualty + investment interest + gambling losses) | yes | yes |
| us.federal.itemized_deductions | Itemized deductions after the § 68 overall limitation (TY2026+: 2/37 of the amount over the 37% bracket) | yes | yes |
| us.federal.deduction_election | Standard-or-itemized election (greater bundle by default; qualified disaster losses increase the standard side; forceItemized honors an explicit § 63(e) election) | yes | yes |
Schedule 1-A (OBBBA deductions)8 rules
| rule id | title | 2025 | 2026 |
|---|---|---|---|
| us.federal.senior_deduction | Temporary deduction for seniors (OBBBA; simplified: MAGI approximated as AGI)simplified | yes | yes |
| us.federal.senior_deduction.magi_threshold | Senior deduction MAGI phase-out threshold by filing status | yes | yes |
| us.federal.tips_deduction | Deduction for qualified tips (OBBBA; eligibility fully determined; MAGI ≈ AGI) | yes | yes |
| us.federal.overtime_deduction | Deduction for qualified overtime compensation (OBBBA; simplified: MAGI approximated as AGI)simplified | yes | yes |
| us.federal.eligible.tips_occupation | Occupation is on the Treasury Tipped Occupation list (§ 224 'customarily and regularly received tips') | yes | yes |
| us.federal.eligible.tips_deduction | Eligible to claim the qualified-tips deduction (§ 224) | yes | yes |
| us.federal.car_loan_interest_deduction | Qualified passenger vehicle loan interest deduction (OBBBA; simplified: MAGI approximated as AGI)simplified | yes | yes |
| us.federal.charitable_deduction_nonitemizer | Charitable deduction for non-itemizers (OBBBA, permanent from 2026) | yes | yes |
Schedule C / Schedule SE / Schedule 17 rules
| rule id | title | 2025 | 2026 |
|---|---|---|---|
| us.federal.home_office_simplified | Home office deduction — simplified safe harbor ($5/sq ft, 300 sq ft cap)simplified | yes | yes |
| us.federal.se_net_earnings | Net earnings from self-employment (92.35% of net profit) | yes | yes |
| us.federal.se_tax | Self-employment tax (TY2026; Schedule SE line 8a uses socialSecurityWages when given, else box-1 wages) | yes | yes |
| us.federal.se_tax_half_deduction | Deduction for one-half of self-employment tax | yes | yes |
| us.federal.vehicle_standard_mileage | Business standard mileage deduction (72.5 cents/mile, Notice 2026-10) | yes | yes |
| us.federal.sep_deduction | SEP / solo-401(k) employer contribution deduction (TY2026) | yes | yes |
| us.federal.sehi_deduction | Self-employed health insurance deduction (§ 162(l)) | yes | yes |
Schedule D / Form 89496 rules
| rule id | title | 2025 | 2026 |
|---|---|---|---|
| us.federal.qsbs_exclusion | QSBS gain exclusion — OBBBA tiers (50/75/100% at 3/4/5 years) or prior-law 100% at 5 years | yes | yes |
| us.federal.schedule_d.preferential_lt_gain | Net capital gain (§ 1222(11)): net LT gain reduced by any net ST loss | yes | yes |
| us.federal.schedule_d.ordinary_st_gain | Net short-term capital gain surviving netting (§ 1222(5), (9)): ordinary-rate | yes | yes |
| us.federal.schedule_d.net_loss | Net capital loss after netting (§ 1222(10)), feeding the § 1211(b) offset | yes | yes |
| us.federal.capital_loss_ordinary_offset | Capital loss allowed against ordinary income ($3,000 / $1,500 MFS limit) | yes | yes |
| us.federal.capital_loss_carryover | Capital loss carryover to the following year (simplified)simplified | yes | yes |
Form 1040 line 16 / Tax Table / Form 8615 / Schedule D worksheet6 rules
| rule id | title | 2025 | 2026 |
|---|---|---|---|
| us.federal.kiddie.net_unearned_income | Net unearned income of a § 1(g) child | yes | yes |
| us.federal.kiddie_tax | Kiddie tax — the Form 8615 greater-of computation (TY2026) | yes | yes |
| us.federal.income_tax_before_credits.kiddie | § 1(g) override: a kiddie child's income tax is the Form 8615 tax | yes | yes |
| us.federal.income_tax_before_credits | Income tax before credits (2026 rate tables + capital gains stack) | yes | yes |
| us.federal.income_tax_before_credits.tax_table | IRS Tax Table method for taxable income under $100,000 (2026) | yes | yes |
| us.federal.income_tax_before_credits.feie | § 911(f) stacking: tax at the rates that would apply with the excluded income (TY2026) | yes | yes |
Schedule 88126 rules
| rule id | title | 2025 | 2026 |
|---|---|---|---|
| us.federal.ctc.tentative | Child tax credit + credit for other dependents, before phase-out (as amended by OBBBA) | yes | yes |
| us.federal.ctc.phaseout_threshold | CTC phase-out threshold by filing status | yes | yes |
| us.federal.ctc.reduction | CTC phase-out reduction | yes | yes |
| us.federal.ctc.after_phaseout | Child tax credit after phase-out (before the liability limit) | yes | yes |
| us.federal.ctc | Child tax credit + ODC (nonrefundable portion, after other Schedule 3 credits) | yes | yes |
| us.federal.actc | Additional child tax credit — refundable (simplified: 3+-child SS-tax alternative not modeled)simplified | yes | yes |
Form 88635 rules
| rule id | title | 2025 | 2026 |
|---|---|---|---|
| us.federal.education.aotc_tentative | American Opportunity Tax Credit before phase-out (per student, up to 3 students) | yes | yes |
| us.federal.education.aotc | American Opportunity Tax Credit after the MAGI phase-out | yes | yes |
| us.federal.education.aotc_refundable | Refundable portion of the AOTC (40%; none for a kiddie-tax child) | yes | yes |
| us.federal.education.llc | Lifetime Learning Credit after the MAGI phase-out (per return) | yes | yes |
| us.federal.education.nonrefundable | Nonrefundable education credits (60% of the AOTC + all of the LLC), limited to remaining tax | yes | yes |
Form 1040 lines 22-37 / Schedule 2 / Schedule 35 rules
| rule id | title | 2025 | 2026 |
|---|---|---|---|
| us.federal.income_tax_after_credits | Income tax after nonrefundable credits (CDCC + education + saver's + adoption + Schedule R + CTC/ODC) | yes | yes |
| us.federal.other_taxes | Other taxes (SE tax + Additional Medicare + NIIT + § 72(t) + excess APTC + Schedule H) | yes | yes |
| us.federal.refundable_credits | Refundable credits (EITC + ACTC + 40% AOTC + refundable adoption + net PTC) | yes | yes |
| us.federal.net_tax | Total federal tax net of refundable credits (income + SE + NIIT + Add'l Medicare; negative = refund) | yes | yes |
| us.federal.balance_due | Balance due after withholding (negative = refund expected at filing) | yes | yes |
§ 152 dependent determination (Form 1040 dependents)5 rules
| rule id | title | 2025 | 2026 |
|---|---|---|---|
| us.federal.dependent.qualifying_child | Candidate is a qualifying child (§ 152(c)) | yes | yes |
| us.federal.dependent.qualifying_relative | Candidate is a qualifying relative (§ 152(d), TY2026) | yes | yes |
| us.federal.dependent.qualifying_relative.multiple_support | Multiple-support agreement: over-10% contributor treated as providing over half (§ 152(d)(3), TY2026) | yes | yes |
| us.federal.dependent.qualifying_child.divorced_release | Divorced or separated parents: the Form 8332 release reallocates the qualifying child (§ 152(e)) | yes | yes |
| us.federal.dependent.is_dependent | Candidate can be claimed as the taxpayer's dependent (§ 152(a)) | yes | yes |
Schedule E / Form 85824 rules
| rule id | title | 2025 | 2026 |
|---|---|---|---|
| us.federal.rental.depreciation | Residential rental depreciation (§ 168 GDS: 27.5-yr straight line, mid-month) | yes | yes |
| us.federal.rental.net_income | Net rental income: Schedule E result before depreciation minus § 168 depreciation | yes | yes |
| us.federal.passive_loss_allowed | Passive losses allowed this year — Form 8582 core (§ 469: income absorption + the § 469(i) $25,000 rental allowance) | yes | yes |
| us.federal.passive_loss_suspended | Passive losses suspended to next year (§ 469(b) carryforward) | yes | yes |
Form 88394 rules
| rule id | title | 2025 | 2026 |
|---|---|---|---|
| us.federal.adoption.allowed | Adoption credit after the MAGI phase-out (§ 23, TY2026) | yes | yes |
| us.federal.adoption.refundable | Refundable portion of the adoption credit (§ 23(a)(4), $5,120) | yes | yes |
| us.federal.adoption.nonrefundable | Nonrefundable adoption credit, limited to remaining tax (§ 26(a) after CDCC + education + saver's) | yes | yes |
| us.federal.adoption.carryforward | Adoption credit carryforward generated (§ 23(c), nonrefundable portion only) | yes | yes |
Form 89623 rules
| rule id | title | 2025 | 2026 |
|---|---|---|---|
| us.federal.ptc | Premium tax credit (§ 36B, TY2026: indexed statutory table, the 400% cliff returns) | yes | yes |
| us.federal.ptc.net | Net premium tax credit (credit in excess of advance payments) | yes | yes |
| us.federal.ptc.excess_aptc_repayment | Excess advance PTC repayment — UNCAPPED (OBBBA repealed § 36B(f)(2)(B), TY2026+) | yes | yes |
Schedule EIC / EIC Table3 rules
| rule id | title | 2025 | 2026 |
|---|---|---|---|
| us.federal.eitc.feie_denial | § 911 claimants get no earned income credit | yes | yes |
| us.federal.eitc | Earned income credit (TY2026; EIC Table method — § 32(f) $50 brackets at midpoints; § 32(d) separated spouses not modeled)simplified | yes | yes |
| us.federal.eitc_no_age_gate | Earned income credit, § 32(c)(1)(A)(ii) childless age gate REMOVED (TY2026; for state decoupling statutes only) | yes | yes |
Form 86062 rules
| rule id | title | 2025 | 2026 |
|---|---|---|---|
| us.federal.ira8606.taxable_amount | Taxable IRA distributions and Roth conversions with basis — Form 8606 Part I pro-rata (§ 408(d)) | yes | yes |
| us.federal.ira8606.basis_carryforward | Traditional IRA basis carried to next year — Form 8606 line 14 | yes | yes |
Form 1040 line 5 (Simplified Method)2 rules
| rule id | title | 2025 | 2026 |
|---|---|---|---|
| us.federal.pension.simplified_method_exclusion | Simplified Method tax-free portion (§ 72(d): cost ÷ anticipated payments × months, capped at unrecovered cost)simplified | yes | yes |
| us.federal.pension.simplified_method_taxable | Taxable pension under the Simplified Method (gross payments minus the § 72(d) exclusion)simplified | yes | yes |
Form 24412 rules
| rule id | title | 2025 | 2026 |
|---|---|---|---|
| us.federal.cdcc.tentative | Child and dependent care credit before the liability limit (TY2026: OBBBA 50% → 35% → 20%) | yes | yes |
| us.federal.cdcc | Child and dependent care credit, limited to tax (§ 26(a)) | yes | yes |
Form 88802 rules
| rule id | title | 2025 | 2026 |
|---|---|---|---|
| us.federal.savers.tentative | Saver's credit before the liability limit (§ 25B, TY2026) | yes | yes |
| us.federal.savers_credit | Saver's credit, limited to remaining tax (§ 26(a) after CDCC + education) | yes | yes |
Schedule R2 rules
| rule id | title | 2025 | 2026 |
|---|---|---|---|
| us.federal.schedule_r.tentative | Credit for the elderly or the disabled — tentative (§ 22, Schedule R) | yes | yes |
| us.federal.schedule_r_credit | Schedule R credit, limited to remaining tax (§ 26(a) after CDCC + education + saver's + adoption) | yes | yes |
Form 4611 rule
| rule id | title | 2025 | 2026 |
|---|---|---|---|
| us.federal.excess_business_loss_disallowed | Excess business loss disallowed (§ 461(l), TY2026) | yes | yes |
Form 62511 rule
| rule id | title | 2025 | 2026 |
|---|---|---|---|
| us.federal.amt | Alternative minimum tax — Form 6251 (TY2026) | yes | yes |
Form 25551 rule
| rule id | title | 2025 | 2026 |
|---|---|---|---|
| us.federal.feie.exclusion | Foreign earned income exclusion (§ 911, $132,900) | yes | yes |
Schedule H1 rule
| rule id | title | 2025 | 2026 |
|---|---|---|---|
| us.federal.household_employment_taxes | Household employment taxes — Schedule H ($3,000 FICA threshold) | yes | yes |
Form 1040 line 6 (§ 86 worksheet)1 rule
| rule id | title | 2025 | 2026 |
|---|---|---|---|
| us.federal.taxable_social_security | Taxable Social Security benefits (§ 86: the 0/50/85% worksheet) | yes | yes |
Forms 941 / 940 (employer payroll tax per employee)1 rule
| rule id | title | 2025 | 2026 |
|---|---|---|---|
| us.federal.employer.payroll_tax | Employer payroll tax per employee (FICA + FUTA, TY2026) | yes | yes |
Form 6765 (§ 41 ASC)1 rule
| rule id | title | 2025 | 2026 |
|---|---|---|---|
| us.federal.credit.research_asc | Research credit — alternative simplified credit (§ 41(c)(4))simplified | yes | yes |
Form 8995 / 8995-A (§ 199A)1 rule
| rule id | title | 2025 | 2026 |
|---|---|---|---|
| us.federal.qbi_deduction | Qualified business income deduction (TY2026; full W-2/UBIA + SSTB mechanics) | yes | yes |
Form 89601 rule
| rule id | title | 2025 | 2026 |
|---|---|---|---|
| us.federal.niit | Net investment income tax (investment income = interest + capital gains (LT/ST) + dividends (qualified/ordinary) − allocable deductions; MAGI ≈ AGI) | yes | yes |
Form 89591 rule
| rule id | title | 2025 | 2026 |
|---|---|---|---|
| us.federal.additional_medicare_tax | Additional Medicare Tax (0.9%; Form 8959 uses medicareWages box 5 when given, else box-1 wages) | yes | yes |
Refusal conditions
| condition | meaning |
|---|---|
| NEEDS_FACTS | a required input is missing; error.data.missing lists each fact id, type and description |
| NO_APPLICABLE_RULE | no rule version is valid on the asOf date (e.g. a TY2026 state amount the Department has not published) |
| UNHANDLED_ENUM_CASE | a filing status / classification combination the corpus does not encode |
| unsupported (rule-level) | the rule exists but declares the situation out of scope (CAMT $1B+ AFSI; retained trust capital gains; kiddie preferential income; 4th simultaneous AOTC student; § 199A interaction with the § 68 haircut) |
| composer refusal (throw) | a state composer refuses rather than compose on a missing starting point (e.g. ndFederalTaxableIncome, mtFederalDeductions, deSpouseFederalAgi for DE status 4) or an unpublished year (VT line 4 for TY2026) |
| input validation | unknown keys are rejected (strict schemas); money must be dollars; counts are bounded (max exemptions, boxes) |
Disclosed approximations
- us.federal.pension.simplified_method_exclusion — Simplified Method tax-free portion (§ 72(d): cost ÷ anticipated payments × months, capped at unrecovered cost)
- us.federal.pension.simplified_method_taxable — Taxable pension under the Simplified Method (gross payments minus the § 72(d) exclusion)
- us.federal.capital_loss_carryover — Capital loss carryover to the following year (simplified)
- us.federal.gross_income — Gross income (simplified: wages + interest + capital gains (long/short-term) + qualified/ordinary dividends + SE net profit + K-1 pass-through income − allowed capital loss − § 911 exclusion)
- us.federal.actc — Additional child tax credit — refundable (simplified: 3+-child SS-tax alternative not modeled)
- us.federal.home_office_simplified — Home office deduction — simplified safe harbor ($5/sq ft, 300 sq ft cap)
- us.federal.senior_deduction — Temporary deduction for seniors (OBBBA; simplified: MAGI approximated as AGI)
- us.federal.overtime_deduction — Deduction for qualified overtime compensation (OBBBA; simplified: MAGI approximated as AGI)
- us.federal.car_loan_interest_deduction — Qualified passenger vehicle loan interest deduction (OBBBA; simplified: MAGI approximated as AGI)
- us.federal.eitc — Earned income credit (TY2026; EIC Table method — § 32(f) $50 brackets at midpoints; § 32(d) separated spouses not modeled)
- us.federal.credit.research_asc — Research credit — alternative simplified credit (§ 41(c)(4))
Output types
| tax totals | yes |
| form line sets | federal bottom-line set + 31 state resident returns |
| proofs and citations | yes |
| rendered PDF | no |
| MeF XML | no |
merkle root sha256:5f34e0bc2fe5d80f540b75151cc8793bca4bda4555485dfb0d313927938f1911 · horizon 2026-12-31 · https://opentax.invaro.ai/docs/coverage