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 / OK Form 511 / CT-1040 / KS K-40 / AR AR1000F / NM PIT-1 / NE 1040N / ID Form 40 / WV IT-140 / ME 1040ME / HI N-11, RI-1040, MT Form 2, DE PIT-RES, ND-1, VT IN-111) — correct line NUMBERS from the printed forms and whole-dollar rounding, with the state tax computed by the oracle targets internally. DE filing status 4 (married filing combined separate) is TWO returns on one form: pass filingStatus 'mfs' with deCombinedSeparate plus the deSpouse* column-A inputs, and each column gets its own $3,250 deduction and its own bracket climb. MT starts from FEDERAL TAXABLE INCOME and has no standard deduction, personal exemption or Social Security subtraction of its own, so mtFederalDeductions (federal Form 1040 lines 12e and 13b) is REQUIRED and the composer refuses without it; long-term capital gains are taxed separately at 3%/4.1% on the page 2 worksheet. 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. For OK, pass federalAGI (line 1) plus the Schedule 511-A pieces (taxableSocialSecurity is subtracted in FULL automatically; okMilitaryRetirement/okCsrsRetirement/okRailroadRetirement are 100% subtractions; okGovRetirement*/okOtherRetirement* run the per-person $10,000 exclusion), okOutOfStateIncome (triggers the Schedule 511-E proration of deductions and exemptions), okFederalItemized + the Schedule 511-D inputs (federal itemizers MUST itemize for Oklahoma; $17,000 cap excludes medical/charity), exemptions + okSpecialExemptions65 (the 65+ exemption has FAGI limits), okFederalChildCareCredit/okFederalChildTaxCredit (greater of 20%/5%, $100,000 FAGI cliff), the Form 538-S inputs (okStrEligible attested, okGrossHouseholdIncome = ALL household income incl. nontaxable), and the Form 511-EIC inputs (okEicEligible attested under 2020 rules; okEicEarnedIncome2025 and, optionally, okEicEarnedIncome2024 + okEicAgi2024 — the composer computes both years from the printed 2020 table and keeps the larger, then 5%). Remember the joint 4.75% bracket starts at $14,400, not the $12,200 surveys print. For CT, the whole tax is a schedule on CONNECTICUT AGI (exemption, rates, 2% add-back, recapture, credit percentage — Tables A-E) computed by us.ct.income_tax from line 5; pass federalAGI plus the Schedule 1 pieces (taxableSocialSecurity with ctSsTotalBenefits/ctSsProvisionalExcess for the line 41 worksheet; ctPensionAnnuityIncome/ctIraDistributions for line 48b; ctMilitaryRetirement, ctTeachersRetirement, ctChetContributions), the Schedule 3 property tax inputs (ctPropertyTaxResidence/ctPropertyTaxAuto1/ctPropertyTaxAuto2 — the composer caps at $300, phases out by CT AGI, and limits to line 10), Schedule 2 other-jurisdiction inputs, and federalEITC + ctEitcQualifyingChild (40% + $250, refundable). QSS uses the MFJ column everywhere. For KS, a federal QSS files as Kansas HEAD OF HOUSEHOLD (single-column rates, $6,180 deduction, $9,160 + $2,320 exemption); pass federalAGI, taxableSocialSecurity (subtracted 100%), ksExemptRetirement (KPERS/federal/military retirement, Schedule S A14), the Schedule A components (Kansas lets the filer itemize independently of the federal election — the composer takes the larger of standard and itemized), dependents + ksChildrenBornThisYear/ksStillbirths/ksDisabledVeterans, federalEITC (17%: nonrefundable to line 16, remainder refundable on line 22), and ksFederalChildCareCredit (50%). For NM, pass nmFederalDeduction (Form 1040 line 12 — REQUIRED; New Mexico subtracts the FEDERAL standard or itemized deduction), nmFederalItemized plus the Schedule A 5a/5d/5e and nmFederalStandardDeduction inputs for the line 10 add-back, dependents (line 5 exemptions and the $4,000 HOH/MFJ dependents deduction), taxableSocialSecurity (exempt under an AGI cliff), nmAge65OrBlindPersons / nmAge65Count / nmBlindCount, and nmModifiedGrossIncome (ALL household income, taxable or not) for the PIT-RC rebates; a federal QSS uses the joint column but gets no dependents deduction. For NE, pass dependents (federal CTC/ODC dependents → $171 exemption credits), ageOrBlindBoxes (line 2a), taxableSocialSecurity and neMilitaryRetirement (both 100% excluded), neFederalItemized + neFederalItemizedDeductions + neSaltIncomeTaxes for a federal itemizer, neFederalTaxBeforeCredits (1040 line 16 + Schedule 2 lines 2 and 8 — the § 77-2715(1) cap when net Schedule I adjustments are under $5,000), federalEITC (10%), and the Form 2441N inputs when AGI is $29,000 or less; a federal QSS uses the joint column. For ID, pass dependents and idQualifyingChildren (the $205 child tax credit sunsets after TY2025), ageOrBlindBoxes (line 12), idFederalItemized + idFederalItemizedDeductions + Schedule A lines 5a/5b/5c/5e for a federal itemizer (Idaho removes income OR sales taxes), taxableSocialSecurity (100% subtracted), the Form 39R retirement inputs (idRetirementEligible, gross SS and railroad benefits, qualifying benefits), idRequiredToFile=false when below the filing threshold (no $10 permanent building fund tax), and stateWithholding; the $155 Food Tax Credit per household member is automatic unless idDonateFoodCredit; a federal HOH or QSS uses the $9,622 joint threshold. For WV, pass dependents (exemptions × $2,000; no standard or itemized deduction), taxableSocialSecurity (100% exempt at federal AGI ≤ $100,000 MFJ / $50,000 others, else 65% in 2025), wvSpouseTaxableSocialSecurity and the spouse-column retirement inputs on a joint return, wvTaxpayerAge65OrDisabled / wvSpouseAge65OrDisabled for the $8,000 modification, wvEarnedIncome when federal AGI is $10,000 or less (low-income exclusion), wvFederalChildCareCredit (50%), the Schedule E, SCTC-A, HEPTC-1, and property-tax-adjustment inputs as applicable, and stateWithholding; a federal QSS files as 'Widow(er) with dependent child' on Rate Schedule I; the Family Tax Credit is automatic from federal AGI and family size. For ME, pass dependents (line 13a) and meDependentsUnderSix (the $305 / $610 refundable dependent credit), ageOrBlindBoxes (lines 12a-12d), taxableSocialSecurity (100% subtracted) plus meSocialSecurityReceived and the pension inputs for the $48,216 pension deduction, meFederalItemized + Schedule 2 amounts for a federal itemizer, meTotalIncome + mePropertyTaxPaid / meRentPaid for the Property Tax Fairness Credit (the Sales Tax Fairness Credit is automatic from total income), federalEITC + meHasQualifyingChild, and stateWithholding; Maine conforms to the IRC as of 12/31/2024 so the 2025 standard deduction is $15,000 / $30,000 / $22,500; a federal QSS uses the joint column and threshold. For HI, pass federalAGI (line 7) plus hiPensionExclusion (employer-funded pensions are exempt), taxableSocialSecurity (100% subtracted), hiReservePay, dependents and hiTaxpayerAge65/hiSpouseAge65 (each 65+ oval is one more $1,144 exemption; hiDisabledPersons for the $7,000 in-lieu exemption), the Worksheets A-1 to A-6 amounts for an itemizer (no SALT cap, but hiStateLocalIncomeTaxes needs federal AGI under $100,000 / $150,000 / $200,000; the § 68 limitation applies over $166,800), hiNetCapitalGain + hiNetLongTermCapitalGain for the 7.25% alternative tax, hiPresentOverNineMonths (REQUIRED attestation for the food/excise and renters credits) with hiRentPaid, hiChildCareExpenses + hiEarnedIncome (+ hiSpouseEarnedIncome) for the Schedule X credit, federalEITC (40%, refundable), hiOtherStateTaxEligible + hiOutOfStateIncome for the other-state credit, and stateWithholding; the standard deduction is $4,400 / $8,800 / $6,424 for 2025 (dependent filers: greater of $500 or hiEarnedIncome); a federal QSS uses Schedule II. For ND, the base is FEDERAL TAXABLE INCOME (Form 1040 line 15) — pass ndFederalTaxableIncome, which is REQUIRED and which the composer refuses without; it may be NEGATIVE (the booklet directs the filer to enter the negative number on line 1b even though Form 1040 line 15 shows 0), and federalAGI is line 1a only, feeding NOTHING. There is no North Dakota standard deduction and no personal exemption. The first bracket is ZERO PERCENT (0.00% / 1.95% / 2.50%), so a great many returns owe nothing at all; below $100,000 the $50 Tax Table is MANDATORY under section 57-38-30.3(10) and prices the row MIDPOINT, which the composer applies for TY2025 (set ndUseRateSchedule only to see the schedule's figure). Pass taxableSocialSecurity (excluded IN FULL, no cap or age test), ndMilitaryPay and ndMilitaryRetirement (both excluded in full), ndRailroadRetirementBenefits (line 8 — a filer holding both an SSA-1099 and an RRB-1099 splits federal line 6b between lines 8 and 15 by gross benefits), ndNetLongTermCapitalGain with ndCapitalGainAlreadyExcluded for the 40% exclusion and ndQualifiedDividends for the parallel 40%, ndCollegeSaveContributions ($5,000, doubled ONLY on a joint return), and ndLowerQualifiedIncome for the marriage penalty credit (joint returns only; the composer runs the whole worksheet, including the preprinted $15,750). QSS uses the joint COLUMN of the table and the joint rate schedule but is NOT a joint return — its College SAVE cap stays $5,000 and it gets no marriage penalty credit. Every North Dakota credit is NONREFUNDABLE. Schedule ND-1NR (part-year and nonresident) and Schedule ND-1FA farm income averaging are not composed. For VT, pass federalAGI (line 1) and the Schedule IN-112 pieces: taxableSocialSecurity with vtRetirementElection ('social_security' OR 'contributory_system' with vtContributorySystemIncome — the filer may elect only ONE, excluded in full at federal AGI up to $55,000 / $70,000 joint and phased out to $65,000 / $80,000), vtMilitaryRetirementIncome (a SEPARATE exclusion, full to $125,000 and phased out to $175,000, claimable in addition), vtNetAdjustedCapitalGain + vtEligibleLongTermGain + vtFederalTaxableIncome for the Schedule IN-153 exclusion (the greater of $5,000 and 40% of over-three-year gain, capped at 40% of federal taxable income), vtUsObligationInterest, vtFederalMedicalExpenses (only the excess over the Vermont deduction plus exemptions is subtracted), ageOrBlindBoxes ($1,250 each on line 4), dependents (line 5c), vtCharitableContributions (5%, max $1,000, itemizing not required), vtOtherStateIncome + vtOtherStateTaxPaid (Schedule IN-117), and the refundable Schedule IN-112 Part II inputs — federalEITC with vtEitcQualifyingChildren (38% with children, 100% WITHOUT), vtChildrenSixOrUnder ($1,000 each, phased out $20 per $1,000 of AGI over $125,000), vtFederalChildCareCredit (72%), vtVeteranDischargeRecord ($250 to $30,000 of AGI). Vermont has NO itemized deduction; below $75,000 the Tax Table is mandatory and the composer applies it; above $150,000 of federal AGI the tax is at least 3% of AGI less U.S. obligation interest. A federal QSS takes the joint deduction and column but no spouse exemption. The Renter Credit (RCC-146) and Property Tax Credit (HS-122) are separate claims, not composed; TY2026 refuses at line 4 until the 2026 standard deduction publishes.
This is the description the MCP server hands to a model. The imperative sentences are addressed to the model; the facts about scope apply to every caller.
Inputs
Required: jurisdiction, asOf. Everything else is optional and defaults are disclosed in assumptions.
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.
federalAGI
number
federal Form 1040 line 11 (from compute_return, verbatim). REQUIRED for il/va/ca/ny/or/ok/ct/ks/nm/ne/id/wv/me/hi — the composer refuses without it (AR needs it only for the AR2441 child care credit). NOT used by PA (class-based: pass the pa* class fields instead).
federalEITC
any
federal EIC, line 27a (from compute_return)
wages
any
federal line 1a wages (NY IT-201 line 1)
additions
any
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
subtractions
any
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)
exemptions
integer
personal + dependent exemption COUNT (self + spouse + dependents)
ageOrBlindBoxes
integer
count of age-65+/blind boxes checked (taxpayer/spouse, per box); NE line 2a: +$2,000 single/HOH or +$1,650 married/QSS each
dependents
integer
dependent count (CA dependent exemption credits; NY $1,000 exemptions; KS $2,320 exemptions; AR $29 personal credits and the Low Income Tax Table column; NM line 5 exemptions and the $4,000 dependents deduction; NE $171 exemption credits — count only federal CTC/ODC dependents)
stateWithholding
any
state income tax withheld (IL line 25 / VA 19a / CA 71 / NY 72). CONVENTIONS: IL line 25 sums state withholding from EVERY document (W-2s + all 1099s). NY line 72 = total NYS tax withheld from EVERY W-2 box 17, 1099-R box 14, 1099-G box 11, 1099-NEC/MISC state boxes and W-2G — wherever the state box reads NY; the PAYER'S mailing address is irrelevant (an out-of-state payer's NY-coded withholding IS included — IT-201-I line 72). VA 19a = the PRIMARY taxpayer's withholding from EVERY document type (W-2, 1099, VK-1 — Form 760 line 19 instructions name all three; the payer's address does NOT matter for VA, unlike NY); a jointly-issued document's state withholding splits 50/50 between 19a/19b with the odd dollar to the primary.
spouseStateWithholding
any
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)
cityWithholding
any
NY line 73 NYC withholding
estimatedPayments
any
state estimated payments ONLY (extension payments and prior-year credited overpayments have their own lines where the form provides them)
priorYearOverpaymentCredited
any
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.
extensionPayment
any
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.
taxableSocialSecurity
any
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.
unemploymentCompensation
any
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).
claimedAsDependent
boolean
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.
useTax
any
consumer use / sales-use tax owed on the return
nonrefundableCredits
any
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.
refundableCredits
any
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)
asOfrequired
string
year-end date, e.g. 2025-12-31 — REQUIRED
filingJoint
boolean
filingHoh
boolean
filingHohOrQss
boolean
Per-state inputs
Each state's form has its own lines; those inputs are prefixed with the state code. Expand a state to see them. The coverage matrix lists which states compose a return.
ALForm 4019 inputs
field
type
description
alWages
any
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.
alInterestDividends
any
Form 40 line 6: interest and dividend income (Schedule B attached if over $1,500)
alOtherIncome
any
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.
alTaxableRetirementYou
any
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).
alTaxableRetirementSpouse
any
spouse's otherwise-taxable retirement income (Schedule RS Part III)
alIs65You
boolean
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)
alIs65Spouse
boolean
spouse was 65 or older — enables their own $6,000 exclusion
alAdjustments
any
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)
alItemizedDeductions
any
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.
alFederalTaxPlusNiit
any
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)
alFederalRefundableCredits
any
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
alFederalTaxDeductionOverride
any
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
alDependents
integer
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
alAtpOtherTaxes
any
Schedule ATP Part I taxes OTHER than the use tax (which uses the shared useTax input): catastrophe-savings recapture (+2.5%), etc.
alCampaignCheckoff
any
Form 40 line 20: $1/$2 Alabama Democratic/Republican party checkoffs — these ADD to the tax due (not fund-neutral like the federal checkoff)
alScheduleCpPayments
any
Form 40 line 26: payments from Schedule CP, Section B line 1 (composite payments)
alPenalties
any
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
alAppliedToNextYear
any
Form 40 line 33: overpayment applied to 2026 estimated tax
alDonations
any
Form 40 line 34: Schedule DC donation check-offs total (reduces the refund)
ARForm AR1000F53 inputs
field
type
description
arStatus4
boolean
AR: elect Filing Status 4 — married filing separately on the SAME return (each spouse's own column, $2,470 deduction each, one rate table). Omit with arSpouseIncome given to let the composer take the LOWER of status 2 (joint) and status 4; false forces joint
arSpouseIncome
any
AR status 4 column B: the SPOUSE's share of lines 8-22 (wages, interest, dividends, business, capital gains, rents, other) — the primary's column A is the household total minus this; line 18B (spouse pension) is added automatically. Business/farm income cannot be split without a partnership
arSpouseAdjustments
any
AR status 4 column B: the spouse's share of the AR1000ADJ adjustments (line 24B); column A gets arAdjustments minus this
arInterest
any
AR line 10: interest income (AR4 if over $1,500; U.S. and Arkansas obligation interest is exempt — exclude it)
arDividends
any
AR line 11: dividend income (no dividend exclusion)
arAlimonyReceived
any
AR line 12: alimony and separate maintenance received under a court order
arBusinessIncome
any
AR line 13: net business or professional income (federal Schedule C), may be negative
arLongTermGain
any
AR line 14 via AR1000D: net LONG-TERM capital gain or loss (federal Schedule D line 15, adjusted for Arkansas depreciation) — 50% of a net long-term gain is exempt; gain over $10,000,000 exempt
arShortTermGain
any
AR line 14 via AR1000D: net SHORT-TERM capital gain (100% taxed) or loss (federal Schedule D line 7); the net loss is limited to $3,000 ($1,500 per taxpayer for status 4/5). For a status-4 comparison this is the PRIMARY's own column — the spouse's gains go in arSpouseLongTermGain / arSpouseShortTermGain
arSpouseLongTermGain
any
AR status 4 column B (AR1000D): the SPOUSE's net long-term capital gain or loss — its own 50% exclusion and $1,500 loss floor; added to the primary's for a status 2 (joint) return
arSpouseShortTermGain
any
AR status 4 column B (AR1000D): the spouse's net short-term capital gain or loss
arOtherGains
any
AR line 15: other gains or losses (federal Form 4797 Part II; no capital loss limit)
arIraTaxable
any
AR line 16: taxable NON-qualified IRA distributions (premature withdrawals), lump sums, and annuities — no $6,000 exclusion; pass the federal Form 5329 tax in arFederalEarlyWithdrawalTax
arPensionTaxablePrimary
any
AR line 18A: the primary's TAXABLE employer-plan pension and qualified traditional IRA distributions (1099-R box 2a; IRA after 59½ or on death/disability) — the composer applies the $6,000 exclusion
arPensionTaxableSpouse
any
AR line 18B: the spouse's taxable employer pension / qualified IRA (status 2 or 4 only) — its own $6,000 exclusion
arMilitaryRetirementPrimary
any
AR line 17: the primary's military retirement (100% exempt; informational box) — reduces the primary's $6,000 pension exclusion dollar for dollar
arMilitaryRetirementSpouse
any
AR line 17: the spouse's military retirement (exempt) — reduces the spouse's $6,000 exclusion
arMilitaryPay
any
AR line 9: U.S. active-duty military compensation, household total (100% exempt; informational box; the W-2 wages must be excluded from `wages`). Under the Low Income Tax Table election it is counted as income in the primary's column
arRentsRoyalties
any
AR line 19: rents, royalties, partnerships, estates, trusts (federal Schedule E), may be negative
arFarmIncome
any
AR line 20: farm income (federal Schedule F), may be negative
arOtherIncome
any
AR line 22: net other income and depreciation differences from Form AR-OI (gambling winnings, cancellation of debt, taxable scholarships/stipends, HSA/MSA taxable distributions, PET back-outs, NOL carryforward as a negative, federal-vs-Arkansas depreciation), may be negative
arAdjustments
any
AR line 24: TOTAL adjustments from AR1000ADJ (IRA payments, HSA/MSA, student loan interest ≤ $2,500 with the $85,000-$100,000 / $170,000-$200,000 phase-out, tuition savings ≤ $5,000 per taxpayer, intergenerational trust ≤ $4,000, moving expenses, self-employed health insurance, Keogh/SEP/SIMPLE, early-withdrawal penalty, alimony paid, disabled-individual support $500, organ donor ≤ $10,000, reserve expenses, reforestation, teacher classroom expense, ABLE ≤ $5,000) — transcribed
arExemptIncome
any
AR Low Income Tax Table test only: income NOT on lines 8-22 (Social Security, VA benefits, workers' compensation, Railroad Retirement, U.S./Arkansas obligation interest, the $250,000/$500,000 residence gain) — qualification 1 counts 'total income from all sources (regardless of whether the income is taxable to Arkansas)'; the exempt half of long-term capital gains and the forgone retirement/military exclusions are added automatically
arAge65Count
integer
AR: number of taxpayers on the return who are 65 or over (0-2) — lets the composer add the '65 Special' $29 box when the Low Income Tax Table path forgoes the line 18 retirement exclusion (on the regular path count 65 Special yourself in arCreditBoxes)
arUseLowIncomeTable
boolean
AR line 26: force the Low Income Tax Table (true; statuses 1, 2, 3, 6 within the income limits, no itemizing — the retirement/military exclusions are then NOT used) or the Regular Income Tax Table (false). Omit to let the composer take the LOWER net tax
arItemize
boolean
AR line 26/27: force AR3 itemized deductions (true) or the standard deduction (false). Omit to take the LARGER (independent of the federal election; married spouses must match under § 26-51-430(a)(2))
arMedicalExpenses
any
AR3 line 1: medical and dental expenses paid — the 10%-of-AGI floor is applied by the rule
arTaxesPaid
any
AR3 lines 5-6: real estate tax plus personal property and other deductible taxes (city income, foreign income taxes) — NEVER Arkansas/federal income tax or sales tax
AR3 lines 13-16: cash, art/literary, other, and carryover contributions
arCasualtyLosses
any
AR3 line 18: casualty and theft losses from AR4684 (after the $100 exclusion and 10%-of-AGI test)
arTuitionDeduction
any
AR3 line 19: post-secondary education tuition deduction from AR1075
arMiscExpenses
any
AR3 lines 20-21: unreimbursed employee business expenses (AR2106), union dues, tax preparation fees, and other deductions SUBJECT to the 2%-of-AGI floor (applied by the rule)
arOtherMiscDeductions
any
AR3 lines 26-28: volunteer firefighter expenses (≤ $1,000), gambling losses (≤ winnings), other deductions not subject to the 2% floor
arCreditBoxes
integer
AR line 7A: count of '65 or over', '65 Special' (65+ and NOT claiming the line 18 retirement exclusion), 'Blind', and 'Deaf' boxes for the taxpayer and spouse (0-8) — $29 each; the Yourself/Spouse/head-of-household boxes are added automatically
arChildCareExpenses
any
AR2441 line 3 base: qualified child and dependent care expenses paid (capped at $3,000 / $6,000 by arChildCareQualifyingPersons); the credit is 20% of the 2013-law federal computation — requires federalAGI (AR2441 line 7)
arChildCareQualifyingPersons
integer
AR2441 line 2: number of qualifying persons (1 → $3,000 cap; 2 or more → $6,000); defaults to 1
arEarnedIncome
any
AR2441 line 4: the taxpayer's earned income
arSpouseEarnedIncome
any
AR2441 line 5: the spouse's earned income (status 2 or 4; student/disabled deemed amounts per the instructions)
arEarlyChildhoodApproved
boolean
AR line 43: the qualifying child attends an APPROVED early childhood program (Form AR1000EC certificate) — the 20% AR2441 credit becomes REFUNDABLE on line 43 instead of nonrefundable on line 35
arConsideredUnmarried
boolean
AR2441 status 5 only: the filer meets the 'considered unmarried' tests (lived apart the last 6 months, kept up the qualifying person's home) — otherwise a status 5 filer cannot claim the child care credit
arPoliticalContributions
any
AR1000TC line 1: cash contributions to Arkansas state/local candidates, approved PACs, or parties (by April 15, 2026) — credit capped at $50 per taxpayer ($100 status 2/4)
arOtherStateTaxPaid
any
AR1000TC line 2: income tax actually paid to another state on income also taxed by Arkansas (attach that state's signed return) — credit is the LESSER of this or the Arkansas tax on that income
arOtherStateIncome
any
AR1000TC line 2: the other state's income included on this return — the composer approximates the three-step method by recomputing the line 29 tax with this removed from line 28 (or line 25 on the low-income table); status 4 takes it from the primary's column
arDevelopmentallyDisabledDependents
integer
AR1000TC line 7: dependents with a certified developmental disability (AR1000-DD on file) — $500 each
arLumpSumTax
any
AR line 31: tax from the Lump Sum Distribution Averaging Schedule AR1000TD (transcribed)
arFederalEarlyWithdrawalTax
any
AR line 32 base: the FEDERAL Form 5329 Part I additional tax on early IRA/qualified plan distributions (plus Part II Coverdell) — Arkansas adds 10% of it
arWithholding1099
any
AR line 39B: Arkansas tax withheld on 1099-R, 1099-PT, and AR-K1 forms (new separate line for 2025; W-2 withholding goes in stateWithholding → line 39A)
arAmendedPaid
any
AR line 42 (amended return only): previous payments with the original return and billing notices
arAmendedRefund
any
AR line 45 (amended return only): previous refund(s) from the original and earlier amended returns (subtracted)
arCreditForward
any
AR line 48: overpayment to apply to 2026 estimated tax (credited to the primary filer only)
arCheckoffs
any
AR line 49: AR1000CO check-off contributions (Disaster Relief, Game and Fish, Schools for the Blind/Deaf, Baby Sharon's, Organ Donor, Area Agencies on Aging, Military Family Relief, Cord Blood, Law Enforcement Family Relief, Brighter Future 529) — whole dollars, from the overpayment
arUnderestimatePenalty
any
AR line 52B: underestimate penalty from AR2210 line 17 or AR2210A line 48 (required when line 51 is over $1,000 unless an exception applies)
CAForm 54015 inputs
field
type
description
caCalEITC
any
us.ca.caleitc result (pass the oracle target's answer)
caYCTC
any
us.ca.yctc result (pass the oracle target's answer)
caItemizedDeductions
any
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.
caRentersCredit
any
us.ca.renters_credit result (pass the oracle target's answer) — nonrefundable, joins the exemption credits in the line-48 subtraction from tax.
caAmt
any
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.
caBhst
any
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.
caEducatorExpensesDeducted
any
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).
caHsaDeduction
any
federal HSA deduction (Form 8889 line 13) — California does not conform to § 223: the composer ADDS it back for CA
caHsaTaxableDistribution
any
HSA distribution amount taxed federally (Form 8889 line 16) — not income for California: the composer SUBTRACTS it for CA
caAb5GrossIncomeAddition
any
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
caAb5NetLossAddition
any
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
caDepreciationAddition
any
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.
caTaxableEarlyDistribution
any
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
caIsoPreference
any
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
caAmtTaxesAddback
any
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)
CTForm CT-104027 inputs
field
type
description
ctMilitaryRetirement
any
CT Schedule 1 line 44: military retirement pay included in federal AGI (retired armed forces / National Guard member or survivor-option beneficiary; NOT a former spouse's court-ordered share) — 100% subtracted; also excluded from ctPensionAnnuityIncome
ctTeachersRetirement
any
CT Schedule 1 line 45: income from the Connecticut Teachers' Retirement System (Form 1099-R from the Teachers' Retirement Board) — the composer subtracts 50%; a teacher under the pension AGI threshold may instead include it in ctPensionAnnuityIncome (never both)
ctRailroadRetirement
any
CT Schedule 1 line 43: Tier 1 and Tier 2 Railroad Retirement benefits, supplemental annuities, and RRB unemployment/sickness benefits included in federal AGI (excluding any Tier 1 already covered by the line 41 Social Security adjustment) — subtracted; also excluded from ctPensionAnnuityIncome
ctSsTotalBenefits
any
federal Social Security Benefits Worksheet line 1 (total benefits, SSA-1099 box 5) — with taxableSocialSecurity and ctSsProvisionalExcess the composer runs the CT Social Security Benefit Adjustment Worksheet (line 41) when federal AGI is at or above $75,000 (single/MFS) or $100,000 (MFJ/QSS/HOH); below the threshold the full taxable amount is subtracted automatically
ctSsProvisionalExcess
any
federal Social Security Benefits Worksheet line 9 (provisional income over the $25,000/$32,000 base) — or line 7 for a married-filing-separately filer who lived with the spouse — CT worksheet line B
ctPensionAnnuityIncome
any
Form 1040 line 5b taxable pensions and annuities MINUS military retirement pay, Railroad Retirement, and Connecticut teachers' retirement (the composer runs the Pension and Annuity Worksheet: 100% of this + 75% of ctIraDistributions in TY2025, × the federal-AGI phase-out decimal → Schedule 1 line 48b)
ctIraDistributions
any
Form 1040 line 4b taxable IRA distributions other than Roth — 75% (TY2025) / 100% (TY2026) enters the pension and annuity subtraction
ctChetContributions
any
CT Schedule 1 line 48: contributions to Connecticut Higher Education Trust (CHET) 529 accounts made during the year plus allowed carryforward — the composer caps at $5,000 ($10,000 MFJ/QSS); the excess carries forward five years
ctAbleContributions
any
CT Schedule 1 line 48d: contributions to ABLE accounts — the composer caps at $5,000 ($10,000 MFJ/QSS)
ctUseTaxTable
boolean
compute line 6 the way the DRS printed tax tables do (CT AGI ≤ $102,000: schedule at the $50 row midpoint, one rounding) instead of the Tax Calculation Schedule's line-level rounding — both are allowed by the form; default is the schedule
ctOtherJurisdictionIncome
any
CT Schedule 2 line 53: income included in Connecticut AGI that was also taxed by ONE qualifying jurisdiction (another state, DC, or their political subdivisions — from the Schedule 2 Worksheet column 2); the composer computes lines 54-58 (ratio to four decimals ≤ 1.0000 × (line 6 − line 11), limited to the tax actually paid). Attach the other return.
ctOtherJurisdictionTaxPaid
any
CT Schedule 2 line 57: income tax actually paid to that qualifying jurisdiction
ctAmt
any
CT-1040 line 9: Connecticut alternative minimum tax from Form CT-6251 line 23 (required when federal AMT was paid — agent-computed, transcribed)
ctPropertyTaxResidence
any
CT Schedule 3 line 60: property tax paid in the year to a Connecticut town on the PRIMARY RESIDENCE (bills due and paid in the year, incl. prepaid installments; no late payments, interest or fees)
ctPropertyTaxAuto1
any
CT Schedule 3 line 61: property tax paid on one privately owned or leased (term over one year) motor vehicle
ctPropertyTaxAuto2
any
CT Schedule 3 line 62: a second vehicle — MFJ / QSS ONLY (the composer ignores it for other statuses with a note)
ctClaimOfRightCredit
any
CT-1040 line 20b: claim of right credit from Form CT-1040 CRC line 6 (repayment over $3,000 under IRC § 1341; refundable)
ctPteCredit
any
CT-1040 line 20c: pass-through entity tax credit from Schedule CT-PE line 1 (refundable; attach the schedule)
ctHistoricHomesCredit
any
CT-1040 line 20d: Historic Homes Rehabilitation Tax Credit voucher amount (refundable)
ctEitcQualifyingChild
boolean
at least one qualifying child listed on federal Schedule EIC (Schedule CT-EITC lines 4-5) — adds the flat $250 to the 40% Connecticut EITC (PA 25-168, TY2025+)
ctEitcJointFagi
any
Schedule CT-EITC line 13: the JOINT federal AGI when the filer filed jointly federally but must file married-filing-separately for Connecticut — the composer prorates the 40% credit by federalAGI (this spouse's separate AGI, line 12) ÷ this amount to four decimals
ctAppliedToNextYear
any
CT-1040 line 23: overpayment applied to 2026 estimated tax (irrevocable)
ctChetRefundContribution
any
CT-1040 line 24: overpayment contributed to CHET accounts from Schedule CT-CHET line 4 (irrevocable)
ctCharityContributions
any
CT-1040 line 24a: contributions of the refund to designated charities from Schedule 5 line 70 (limited to the refund; irrevocable)
ctLate
boolean
return/payment is late — the composer applies the 10% late payment penalty to line 26 (line 27); pass ctLateInterest for line 28
ctLateInterest
any
CT-1040 line 28: late payment interest — 1% of line 26 per month or fraction of a month from the due date (agent-computed)
ctUnderpaymentInterest
any
CT-1040 line 29: interest on underpayment of estimated tax from Form CT-2210 (applies when line 14 less withholding and PE credit is $1,000 or more; leave blank to let DRS bill it)
DEForm PIT-RES41 inputs
field
type
description
deUseRateSchedule
boolean
Form PIT-RES line 24: compute from the rate schedule at the exact taxable income instead of the printed Tax Table (under $60,000 the table's row midpoint governs by instruction; $60,000 or more always uses the schedule)
deCombinedSeparate
boolean
Delaware FILING STATUS 4, 'Married & Filing Combined Separate on this form' — two separate returns combined on one form. Column A is the spouse, column B the taxpayer, and each column takes its own $3,250 standard deduction and its own trip through the brackets. Pass filingStatus 'mfs' alongside this, and supply the deSpouse* column-A inputs
deItemizes
boolean
Form PIT-RES line 20b: itemize Delaware deductions (Form PIT-RSA) instead of the standard deduction. INDEPENDENT of the federal election, but it forfeits the line 21 additional standard deduction entirely. On status 3 or 4 both spouses must make the same election (30 Del. C. 1109(b))
deItemizedDeductions
any
Form PIT-RES line 19: net Delaware itemized deductions from Form PIT-RSA — federal itemized less Delaware income tax and other-state tax taken as a credit, plus foreign taxes paid, the charitable mileage differential and up to $500 of labor organization dues
deAdditionalDeductionBoxes
integer
Form PIT-RES line 21: boxes checked for age 65 or over and blindness — $2,500 each, at most two per person: up to four on a joint return, or on a married-filing-SEPARATE return (status 3) when the spouse's boxes qualify under § 1108(b)(2)/(4) (spouse 65+/blind with NO gross income, not another's dependent); two otherwise. On a combined separate return (status 4) this is COLUMN B's own two-box count
deExemptions
integer
Form PIT-RES line 27a: number of federal exemptions (yourself, your spouse on a joint return, and dependents) at $110 each. A childless joint return enters 2. Enter 0 if you are claimed as a dependent on another return
deAge60Persons
integer
Form PIT-RES line 27b: persons 60 or over on December 31 (you and/or your spouse) — an additional $110 each
deAge60OrOver
boolean
Form PIT-RES line 6: 60 or over on December 31 — the 60-or-over pension tier allows $12,500 of pension PLUS eligible retirement income; under 60 allows only $2,000 of pension
deMilitaryPension
boolean
Form PIT-RES line 6 checkbox: the pension is a United States military pension — raises the UNDER-60 exclusion from $2,000 to $12,500. Since 84 Del. Laws c. 437 the definition covers the Army, Navy, Air Force, Marine Corps, Space Force, Coast Guard, the NOAA and Public Health Service commissioned corps, and the National Guard
dePensionIncome
any
Form PIT-RES line 6: pensions from employers, the United States, this State or its subdivisions. Excludes early distributions (1099-R box 7 code 1, or an early-withdrawal penalty) and employer-paid disability pension income before minimum retirement age
deEligibleRetirementIncome
any
Form PIT-RES line 6, 60-or-over worksheet: dividends, capital gains net of losses, interest, net rental income from real property, and qualified plan distributions (IRA, 401(k), Keogh, IRC 457). Counts ONLY at 60 or over
deUsObligationInterest
any
Form PIT-RES line 5: interest on United States obligations, including the attributable share of regulated investment company dividends
deTuitionAbleContributions
any
Form PIT-RES line 8b: DE529 contributions (up to $1,000, $2,000 joint, phased out entirely above $100,000 of federal AGI / $200,000 joint, K-12 tuition excluded) plus Delaware ABLE contributions (up to $5,000, $10,000 joint)
deEarnedIncome
any
Form PIT-RES line 11 worksheet: earned income (wages, tips, farm or business income) — must be under $2,500, or under $5,000 on a joint return, for the elderly/disabled exclusion
deQualifiesElderlyDisabled
boolean
Form PIT-RES line 11 worksheet: at least 60 years old OR totally and permanently disabled on December 31
deSpouseQualifiesElderlyDisabled
boolean
Form PIT-RES line 11 worksheet: the spouse was at least 60 or totally and permanently disabled — the $4,000 joint tier requires BOTH spouses to qualify
deVolunteerFirefighters
integer
Form PIT-RES line 29: qualifying active volunteer firefighters or volunteer fire company auxiliary, ambulance or rescue squad members on the return (0-2) at $1,000 each. The Division verifies this credit before processing, so it defaults to none
deFederalChildCareCredit
any
Form PIT-RES line 31 worksheet: the federal child and dependent care credit (federal Form 2441 line 11). Delaware allows 50%, capped at $3,000 and at the tax
deOtherStateIncome
any
Other-state credit worksheet line 1: adjusted gross income from the other state's return. The ratio to Delaware AGI is capped at 100%. More than one state uses DE Schedule I, highest credit first
deOtherStateTaxPaid
any
Other-state credit worksheet line 6: income tax paid to the other state net of its credits. EXCLUDES city and county taxes; the District of Columbia counts as a state
deCharitableContributions
any
Form PIT-RES line 43: DE Schedule III contributions to special funds — these INCREASE the balance due or reduce the refund; they are contributions, not credits
deSpouseItemizedDeductions
any
COLUMN A (filing status 4): the spouse's own net Delaware itemized deductions. Section 1109(b) requires both spouses to make the SAME itemize-or-standard election, but each column deducts its own amount
deSpouseFederalAgi
any
COLUMN A (filing status 4): the spouse's own federal adjusted gross income, including one half of income from jointly titled securities, bank accounts and real estate (the printed Line 1 Worksheet). REQUIRED when deCombinedSeparate is set
deSpouseAdditions
any
COLUMN A: the spouse's Delaware additions (non-Delaware municipal bond interest, oil depletion, fiduciary adjustment)
deSpouseSubtractions
any
COLUMN A: the spouse's other Delaware subtractions (line 7 items)
deSpouseUsObligationInterest
any
COLUMN A: the spouse's interest on United States obligations
deSpouseTaxableSocialSecurity
any
COLUMN A: the spouse's taxable Social Security and Railroad Retirement, subtracted in full
deSpouseTuitionAbleContributions
any
COLUMN A: the spouse's DE529 and Delaware ABLE contributions
deSpousePensionIncome
any
COLUMN A: the spouse's pension income for the line 6 exclusion — spouses each receive their own exclusion
deSpouseEligibleRetirementIncome
any
COLUMN A: the spouse's eligible retirement income (60 or over only)
deSpouseEarnedIncome
any
COLUMN A: the spouse's earned income for the line 11 test
deSpouseOtherStateIncome
any
COLUMN A: the spouse's income from another state
deSpouseOtherStateTaxPaid
any
COLUMN A: income tax the spouse paid to another state
deSpouseAge60OrOver
boolean
COLUMN A: the spouse was 60 or over on December 31 — the 60-or-over pension tier
deDomiciledForPensionExclusion
boolean
TY2026+: the taxpayer has been legally domiciled in Delaware for at least three years — required for the 60-or-over pension exclusion under § 1106(b)(3)f.4 (85 Del. Laws c. 426, effective August 17, 2026); a 60-or-over person without it gets no pension exclusion. Not needed for TY2025
deSpouseDomiciledForPensionExclusion
boolean
COLUMN A / joint spouse: the spouse has been legally domiciled in Delaware for at least three years (TY2026+ 60-or-over pension exclusion gate)
deSpouseMilitaryPension
boolean
COLUMN A: the spouse's pension is a United States military pension
deSpouseAdditionalDeductionBoxes
integer
COLUMN A: boxes checked for the spouse being 65 or over and/or blind — $2,500 each
deSpouseExemptions
integer
COLUMN A: federal exemptions allocated to the spouse. The instructions require status 4 filers to split the total between columns "in increments of $110"
deSpouseAge60Persons
integer
COLUMN A: persons 60 or over counted in the spouse column ($110 each)
deSpouseVolunteerFirefighters
integer
COLUMN A: qualifying volunteer firefighters in the spouse column ($1,000 each)
GAForm 50019 inputs
field
type
description
gaDependentCount
integer
Form 500 line 7c total dependents (7a qualified + 7b unborn-with-heartbeat; never self/spouse) — $4,000 each (us.ga.dependent_exemption)
gaFederalItemized
any
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.
gaItemizedAdjustments
any
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)
gaExclusionTier
"none" | "62to64OrDisabled" | "65plus"
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)
gaSpouseExclusionTier
"none" | "62to64OrDisabled" | "65plus"
spouse's GA retirement-exclusion tier (each spouse qualifies separately; never shared)
gaRetirementIncome
any
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)
gaSpouseRetirementIncome
any
spouse's unearned retirement income for the exclusion
gaRetirementEarnedIncome
any
primary taxpayer's earned income — at most $5,000 counts inside the exclusion (Schedule 1 worksheet)
gaSpouseRetirementEarnedIncome
any
spouse's earned income for the exclusion worksheet
gaMilitaryExclusion
any
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)
gaNolUtilized
any
Form 500 line 15b: Georgia NOL utilized (Schedule 4; cannot exceed line 15a or the 80% limitation — composer caps at 15a)
gaLicExemptions
integer
Low Income Credit Worksheet line 2: self + spouse + natural/legally adopted children (never other dependents or unborn) (us.ga.low_income_credit)
gaLic65Count
integer
Low Income Credit Worksheet line 3: 1 if filer or spouse is 65+, 2 if both
gaOtherStateCredit
any
Form 500 line 18: other state(s) tax credit (printed worksheet, hand-computed; other-state return copy required)
gaEligibleItemizerCredit
any
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
gaIndCrCredits
any
Form 500 line 20: IND-CR Summary total OTHER than the CDCC (the composer adds us.ga.cdcc itself from gaFederalCdccAllowed)
gaFederalCdccAllowed
any
federal Form 2441 line 11 allowed credit — GA IND-CR 202 pays 50% of it (us.ga.cdcc)
gaOtherWithholding
any
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)
gaUetPenalty
any
Form 500 line 42: Form 500 UET estimated tax penalty
HIForm N-1154 inputs
field
type
description
hiUseRateSchedule
boolean
HI line 27: compute from the Tax Rate Schedules at the exact income instead of the Tax Table (taxable income under $100,000 uses the table by instruction; $100,000 or more always uses the schedules)
hiTaxpayerAge65
boolean
HI line 6a 'Age 65 or over' oval: you were 65 or older as of January 1, 2026 — one extra $1,144 exemption
hiSpouseAge65
boolean
HI line 6b 'Age 65 or over' oval for the spouse (joint returns, or MFS with the spouse exemption)
hiSpouseClaimedAsDependent
boolean
HI line 6b: the spouse can be claimed as a dependent on another return — no spouse exemption (joint returns)
hiSpouseExemptionMfs
boolean
HI line 6b on a married filing separate return: the spouse had no income, is not filing a return, and cannot be claimed as a dependent by another — one $1,144 exemption (plus the age-65 extra)
hiDisabledPersons
integer
HI line 25 ovals: taxpayers (you and/or your spouse, 0-2) claiming the $7,000 blind/deaf/totally disabled exemption (Form N-172) in lieu of ALL regular exemptions — no dependent or age-65 exemptions with it
hiSpouseDisabled
boolean
HI line 25: with ONE disabled person on a joint return, the disabled person is the spouse (default: the taxpayer) — decides whose age-65 status gives the non-disabled spouse $2,288 instead of $1,144
hiWageDifference
any
HI line 8: W-2 Box 16 state wages over Box 1 federal wages (COLA, LQA, ERS contributory/hybrid plan members)
hiOutOfStateBondInterest
any
HI line 9: interest on bonds of other states and their subdivisions (including mutual fund distributions from them)
hiPensionExclusion
any
HI line 13: pension distributions taxed federally but not by Hawaii — employer-funded plans (public retirement systems, military pensions, private plans the employee did not contribute to; Schedule J for hybrid plans)
hiReservePay
any
HI line 15: your military reserve / Hawaii National Guard duty pay (W-2 Box 16 from the reserve component) — the composer excludes the first $8,636
hiSpouseReservePay
any
HI line 15: the spouse's reserve / National Guard duty pay on a joint return (its own $8,636)
hiIhaPayments
any
HI line 16: cash paid into an individual housing account — the composer caps at $5,000 ($10,000 joint)
hiExceptionalTreesDeduction
any
HI line 17: exceptional trees deduction (up to $3,000 per tree, once every three years; notarized arborist affidavit)
hiItemize
boolean
HI line 21: itemize deductions (the composer takes the larger of the Worksheets A-1 to A-6 total and the standard deduction; any hi* itemized amount also triggers the comparison)
hiSpouseItemizes
boolean
HI line 21: married filing separately and the spouse itemizes — you MUST itemize (no standard deduction)
hiMedicalExpenses
any
HI Worksheet A-1 line 1: medical and dental expenses before the 7.5%-of-Hawaii-AGI floor
hiStateLocalIncomeTaxes
any
HI Worksheet A-2 line 5: state and local income taxes (or the elected general sales taxes) — deductible only when federal AGI is under $100,000 single/MFS, $150,000 HOH, $200,000 MFJ/QSS; exclude taxes claimed under the other-state credit
hiRealEstateTaxes
any
HI Worksheet A-2 line 6: real estate taxes (no foreign real property taxes; no $10,000 cap)
hiPersonalPropertyTaxes
any
HI Worksheet A-2 line 7: personal property taxes paid to other states
hiOtherTaxes
any
HI Worksheet A-2 line 8: other deductible taxes
hiHomeMortgageInterest
any
HI Worksheet A-3 lines 10-12: home mortgage interest and points (pre-TCJA $1,000,000 / $100,000 limits; home equity interest allowed)
hiInvestmentInterest
any
HI Worksheet A-3 line 13: investment interest (Form N-158) — protected from the overall limitation
hiCharitableContributions
any
HI Worksheet A-4 lines 15-17: gifts to charity within the 60% / 30% / 20% Hawaii AGI limits
hiCasualtyLosses
any
HI Worksheet A-5 line 19: casualty and theft losses after $100 per casualty, before the 10%-of-AGI floor (any casualty, not only federal disasters, for 2025)
hiJobAndMiscExpenses
any
HI Worksheet A-6 lines 23-25: unreimbursed employee business expenses, tax preparation fees, investment expenses — subject to the 2%-of-AGI floor
hiOtherMiscDeductions
any
HI Worksheet A-6 line 30: deductions not subject to the 2% floor (gambling losses to the extent of winnings, impairment-related work expenses)
hiGamblingLossesInMisc
any
HI Total Itemized Deductions Worksheet line 2d: the gambling and casualty/theft losses inside hiOtherMiscDeductions (protected from the overall limitation)
hiEarnedIncome
any
HI earned income (wages, tips, net self-employment less the SE tax deduction) — REQUIRED for a dependent filer's standard deduction and for the Schedule X child care credit earned-income limit
hiSpouseEarnedIncome
any
HI Schedule X line 24: the spouse's earned income on a joint return (use the $200 / $400 per-month deemed amount for a student or disabled spouse)
hiNetLongTermCapitalGain
any
HI Tax on Capital Gains Worksheet line 4: Hawaii net long-term capital gain (federal Schedule D line 15 plus Hawaii adjustments)
hiNetCapitalGain
any
HI Tax on Capital Gains Worksheet line 7: Hawaii net capital gain (federal Schedule D line 16 plus Hawaii adjustments) — with hiNetLongTermCapitalGain triggers the 7.25% alternative tax when taxable income exceeds the worksheet threshold
hiInvestmentInterestN158
any
HI Tax on Capital Gains Worksheet line 9: Form N-158 line 4e (net capital gain elected as investment income)
hiCapitalGainsStatutoryThreshold
boolean
HI capital gains worksheet line 12: apply § 235-51(f)(1)(B)'s statutory amount under the 2025 brackets ($48,000 / $72,000 / $96,000) instead of the printed $24,000 / $36,000 / $48,000 — an election to disclose
hiOtherFormsTax
any
HI line 27: additional tax from Forms N-2, N-103, N-152, N-168, N-312, N-325, N-338, N-344, N-348, N-405, N-586, N-615, N-814 (Tax Computation Worksheet lines c-m)
hiPresentOverNineMonths
boolean
HI Form N-311 / Schedule X attestation: every claimed exemption (you, spouse, dependents) was physically present in Hawaii more than nine months in 2025 — REQUIRED for the food/excise and renters credits (unattested → not claimed)
hiFoodExciseQualifiedExemptions
integer
HI Form N-311 line 8 override: qualified exemptions (persons, not the age-65 extra) plus public-agency-supported minor children — defaults to yourself + spouse (when claimed on line 6b) + dependents + hiPublicSupportMinorChildren
hiPublicSupportMinorChildren
integer
HI Form N-311 line 3: minor children receiving more than half their support from public agencies (DHS, Social Security survivor benefits) who are NOT already counted in the shared `dependents` input (the form lists them on line 3 instead of line 2; a DHS-supported child claimed on line 6c is already in the default count)
hiSpouseFederalAgi
any
HI Form N-311 line 5 (married filing separately): the spouse's federal AGI, added for the credit table
hiSpouseAgi
any
HI Schedule X Part I (married filing separately): the spouse's Hawaii AGI, added for the $30,000 renters test
hiRentPaid
any
HI Schedule X line 7: rent paid in 2025 for the Hawaii residence NOT exempt from real property tax, net of utilities, parking, ground rent, and subsidies — must exceed $1,000
hiRentersExemptions
integer
HI Schedule X line 11 override: qualified persons present more than nine months plus 1 for you and 1 for your spouse if 65 or older — defaults to the line 6e count
hiChildCareExpenses
any
HI Schedule X line 20/22: qualified child and dependent care expenses paid in 2025 (a child under 13 or a disabled dependent/spouse; A+ Program payments qualify)
hiChildCareQualifyingPersons
integer
HI Schedule X line 17: qualifying persons (1 → $10,000 cap; 2 or more → $20,000); defaults to 1
hiDependentCareBenefits
any
HI Schedule X line 18: employer dependent care benefits deducted or excluded (Section B lines 14 + 15) — reduce the expense cap
hiMfsConsideredUnmarried
boolean
HI Schedule X Part II checkbox: married filing separately but lived apart from the spouse the last six months of 2025, kept the qualifying person's home, and paid over half its cost
hiChildRestraintSystemPurchased
boolean
HI line 31: bought one or more new child passenger restraint systems in 2025 — $25 per return (attach the invoice)
hiEitcCarryover2022
any
HI Schedule CR line 24 column (c): the 2022 nonrefundable EITC carryover applied this year (Form N-356 Part III; last usable in 2025)
hiOtherStateTaxEligible
any
HI Other State and Foreign Tax Credit Worksheet line 9: income tax paid to other states plus foreign tax not credited federally (exclude tax on Hawaii-exempt income; attach the other returns)
hiOutOfStateIncome
any
HI other-state worksheet line 3: out-of-state income including capital gains (not Hawaii-exempt income such as employer-funded pensions)
hiOutOfStateLtcg
any
HI other-state worksheet line 4: long-term capital gains from sources outside Hawaii
hiFundContributions
any
HI lines 43a-43c: contributions from the overpayment to the Hawaii schools repairs ($2 / $4 joint), public libraries ($5 / $10), and domestic violence / child abuse ($5 / $10) funds — the total
hiCreditForward
any
HI line 46: overpayment to apply to 2026 estimated tax
hiEstimatedTaxPenalty
any
HI line 50: Form N-210 estimated tax penalty (added to the payment, or subtracted from the refund)
IDForm 4069 inputs
field
type
description
idFederalItemized
boolean
ID lines 13-17: the filer itemized on the federal return — Idaho then uses the LARGER of the federal standard deduction and federal itemized deductions minus state and local income or sales taxes (pass idFederalItemizedDeductions and the Schedule A tax lines)
idFederalItemizedDeductions
any
ID line 13: federal Schedule A line 17 total itemized deductions
idForeignTaxCredit
any
ID: federal foreign tax credit claimed — Idaho adds it to itemized deductions (no matching credit)
idSaltIncomeOrSalesTaxes
any
ID line 14 input: federal Schedule A line 5a state and local income taxes or general sales taxes
idRealEstateTaxes
any
ID line 14 input: Schedule A line 5b real estate taxes
idPersonalPropertyTaxes
any
ID line 14 input: Schedule A line 5c personal property taxes
idSaltAllowed
any
ID line 14 input: Schedule A line 5e taxes allowed after the federal cap (used when 5a+5b+5c exceeds $40,000 / $20,000 MFS)
idEarnedIncome
any
ID earned income — REQUIRED for a filer claimable as a dependent (the standard deduction is the larger of $1,350 or earned income + $450, capped) and for the Form 39R child care deduction
idSpouseEarnedIncome
any
ID Form 39R child care worksheet line 6: spouse's earned income (MFJ)
idQbiDeduction
any
ID line 18: federal Form 1040 lines 13a + 13b (qualified business income deduction and Schedule 1-A deductions) — subtracted from Idaho income
idQualifyingChildren
integer
ID line 24: qualifying children age 16 or under on December 31, 2025 — $205 nonrefundable each (TY2025 only; § 63-3029L sunsets for 2026)
idFoodCreditPartialMonths
integer
ID line 43 Food Tax Credit: total qualified months across household members qualified only part of the year ($12.92 each) — months on food stamps, incarcerated, or nonresident don't qualify; pass idFoodCreditPartialPersons with it
idFoodCreditPartialPersons
integer
ID line 43: how many household members are qualified only part of the year (they are removed from the $155 full-year count and paid $12.92 per month via idFoodCreditPartialMonths); defaults to 1 when partial months are given
idSpouseItemizes
boolean
ID married filing separately: the spouse itemizes — the filer MUST itemize (standard deduction $0); pass idFederalItemized and the Schedule A amounts
idInvestmentTaxCredit
any
ID Form 44 Part I line 1: investment tax credit (Form 49) — the youth/rehab facility credit's remaining-tax limit subtracts this line specifically
idFoodCreditExcludedPersons
integer
ID line 43: household members who do NOT qualify for the Food Tax Credit at all (e.g. nonresident dependents, full-year food stamp recipients) — subtracted from the automatic full-year count
idDonateFoodCredit
boolean
ID line 43: donate the entire Food Tax Credit to the Cooperative Welfare Fund (line 43 = $0)
idUsInterest
any
ID Form 39R Part B line 3: interest from U.S. government obligations in federal AGI
idStateRefund
any
ID Form 39R Part B line 2: state income tax refund included in federal income (Schedule 1 line 1)
idIdahoNolCarryover
any
ID Form 39R Part B line 1: Idaho net operating loss carryover/carryback (Form 56)
idFederalNolDeduction
any
ID Form 39R Part A line 1: federal NOL deduction included on Form 40 line 7 (added back)
idNonIdahoBondInterest
any
ID Form 39R Part A line 3: interest and dividends from non-Idaho state and local bonds, net of expenses (added)
idRetirementEligible
boolean
ID Form 39R line 8: the filer (or spouse) meets the § 63-3022A age/disability test — 65, or 62 and disabled; military retirees: disabled, 62+, or employed with income requiring a federal return. Not available MFS
idRailroadBenefits
any
ID Form 39R line 8b: federal Railroad Retirement benefits received (RRB-1099 Box 5, RRB-1099-R Box 7 less Box 8)
idSocialSecurityBenefits
any
ID Form 39R line 8c: Social Security benefits RECEIVED (SSA-1099 Box 5, gross) — reduces the $48,216 / $72,324 retirement deduction maximum
idQualifyingRetirementBenefits
any
ID Form 39R line 8e: qualifying CSRS/FSRDS, Idaho firefighter, Idaho city police, or U.S. military retirement benefits included in federal income (not FERS, PERSI base plan, or private pensions)
idChildCareExpenses
any
ID Form 39R Part B line 6: qualified child/dependent care expenses paid (deduction ≤ $12,000 less excluded benefits, ≤ each spouse's earned income; pass idEarnedIncome)
idDependentCareBenefitsExcluded
any
ID Form 39R child care worksheet line 3: excluded dependent care benefits (Form 2441 Part III)
idQualifiedCapitalGain
any
ID Form 39R Part B line 10 (Form CG): capital gain net income from qualified Idaho property (real property held 12+ months, etc.) — 60% deductible
idNetCapitalGain
any
ID: capital gain net income from all property included in taxable income — caps the capital gains deduction
idMilitaryPayOutsideIdaho
any
ID Form 39R Part B line 11: active-duty military pay earned outside Idaho (120+ consecutive days)
idAdoptionExpenses
any
ID Form 39R Part B line 12: legal and medical adoption expenses — the composer caps at $10,000 per adoption (pass the per-adoption total)
idMedicalSavingsContributions
any
ID Form 39R Part B line 13: Idaho medical savings account contributions plus interest — capped at $10,000 ($20,000 MFJ)
idCollegeSavingsContributions
any
ID Form 39R Part B line 14: Idaho College Savings Program (IDeal) contributions — capped at $6,000 ($12,000 MFJ)
idFirstTimeHomeBuyerContributions
any
ID Form 39R Part B line 22: first-time home buyer savings account contributions plus interest — capped at $15,000 ($30,000 MFJ)
idHomeFamilyMembers
integer
ID Form 39R Part E / Part B line 15: family members age 65+ (not you or your spouse) or with a developmental disability for whom you maintained a home all year and provided over half the support — $100 credit each (max $300), or the $1,000 deduction each (max 3) with idHomeFamilyDeduction
idHomeFamilyPartialMonths
integer
ID Form 39R Part E: total months for partially-qualified family members ($8.33 credit or $83.33 deduction per month)
idHomeFamilyDeduction
boolean
ID: take the $1,000-per-member Form 39R Part B line 15 deduction instead of the $100 Part E credit
idHealthPremiumsPaid
any
ID Form 39R Part B line 18: health insurance premiums paid for you, spouse, and dependents, excluding pre-tax/cafeteria-plan and business-deducted premiums (worksheet line 7)
idHealthPremiumsDeductedElsewhere
any
ID health worksheet line 9: health insurance costs deducted elsewhere on the federal return (self-employed health insurance)
idLtcPremiumsPaid
any
ID Form 39R Part B line 19: qualified long-term care insurance premiums paid (worksheet line 11)
idLtcDeductedElsewhere
any
ID LTC worksheet line 14: long-term care premiums deducted elsewhere on the federal return
idSchAHealthPremiums
any
ID health/LTC worksheet line 1: health insurance premiums included on federal Schedule A (medical) — only matters when itemizing for Idaho
idSchALtcPremiums
any
ID health/LTC worksheet line 2: long-term care premiums included on federal Schedule A
idSchAOtherMedical
any
ID health/LTC worksheet line 3: other medical expenses on federal Schedule A
idEnergyDeviceCost2025
any
ID Form 39R line 5a: alternative energy device cost placed in service in 2025 (40%, ≤ $5,000)
idEnergyDeviceCost2024
any
ID Form 39R line 5b: device cost, 2024 (20%)
idEnergyDeviceCost2023
any
ID Form 39R line 5c: device cost, 2023 (20%)
idEnergyDeviceCost2022
any
ID Form 39R line 5d: device cost, 2022 (20%)
idOtherStateIncome
any
ID Form 39R Part C line 2: federal AGI earned in the other state and taxed by both states, adjusted for Idaho modifications
idOtherStateTaxDue
any
ID Form 39R Part C line 6: the other state's tax due minus its income tax credits (not withholding; not SALT workaround payments) — attach that return
idEducationalContributions
any
ID Form 39R Part D line 1: cash donated to qualified Idaho educational entities (50% credit, ≤ 50% of tax, ≤ $500 / $1,000 joint)
idYouthContributions
any
ID Form 39R Part D line 2: donations to Idaho youth/rehabilitation facilities, centers for independent living, or licensed substance abuse centers (50% credit, ≤ 20% of tax, ≤ $100 / $200 joint)
idOrganDonationExpenses
any
ID Form 39R Part D line 3: unreimbursed live organ donation travel, lodging, and lost wages (≤ $5,000; five-year carryover)
idBusinessCredits
any
ID line 23: Form 44 Part I business income tax credits
idFuelsTaxDue
any
ID line 27: fuels use tax due from Form 75
idUseTaxPurchases
any
ID line 28: purchases on which no Idaho sales tax was paid (online, mail order, out-of-state) — 6%
idCreditRecapture
any
ID lines 29-30: recapture of income tax credits (Form 44 Part II) and of the qualified investment exemption (Form 49ER)
idReceivedPublicAssistance
boolean
ID line 31: receiving Idaho public assistance payments at year end (not food stamps/WIC) — no $10 permanent building fund tax
idBlindFiler
boolean
ID line 31: you or your spouse are legally blind at year end — no $10 permanent building fund tax (§ 63-3086); also check the line 12b box via ageOrBlindBoxes
idRequiredToFile
boolean
ID line 31: set false when gross income is below the Idaho filing threshold (single $15,750 / $17,750 at 65+; MFJ $31,500; HOH $23,625; MFS $5) — no $10 permanent building fund tax; defaults to true
idDonations
any
ID lines 33-40: total voluntary donations (Nongame Wildlife, Children's Trust, Special Olympics, Guard and Reserve, Red Cross, Veterans, Food Bank, Opportunity Scholarship)
idParentalChoiceCredit
any
ID line 42: approved Parental Choice Tax Credit qualified expenses (refundable, up to the approved amount)
idFuelsTaxRefund
any
ID line 45: special fuels / gasoline tax refund from Form 75
idEntityPayments
any
ID line 48: Idaho tax paid or withheld by a pass-through entity or ABE (Form ID K-1)
idOtherRefundableCredits
any
ID line 49: Tax Reimbursement Incentive credit and Claim of Right credit
idPenaltyAndInterest
any
ID line 52: penalty and interest (interest 6% for 2026; 10% penalty on a nonqualified Idaho MSA withdrawal under 59½)
idPriorYearCredit
any
ID line 53: nonrefundable credit from a prior year return (Form 44)
idApplyToNextYear
any
ID line 56: part of the overpayment to apply to 2026 estimated tax
ILForm IL-10406 inputs
field
type
description
ilPropertyTaxPaid
any
IL property tax on principal residence, net of business-use portion
ilK12Expenses
any
IL Schedule ICR Section B qualified K-12 education expenses before the $250 floor — tuition, book/lab fees at a public, nonpublic OR home school that satisfies the truancy law (105 ILCS 5/26-1; IDOR Pub. 112); the composer takes 25% of the excess over $250, maximum $750
ilTeacherExpenses
any
IL Schedule 1299-C / 1299-I Instructional Materials and Supplies Credit: the TAXPAYER's own classroom materials expenses as an eligible K-12 educator (900+ hours) — capped at $500 per educator, not $1,000 per return
ilSpouseTeacherExpenses
any
IL Schedule 1299-I column B: the SPOUSE's own educator materials expenses on a joint return — its own $500 cap
ilChildUnder12
boolean
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
any
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).
KSForm K-4026 inputs
field
type
description
ksExemptRetirement
any
KS Schedule S line A14: retirement benefits exempt from Kansas tax included in federal AGI — KPERS, Kansas Police & Fire, Kansas teachers' annuities, federal civil service and MILITARY retirement (incl. TSP), Railroad Retirement, Highway Patrol, judges, Board of Public Utilities, Regents annuity contracts, Washburn, Overland Park police/fire (NOT Social Security — automatic via taxableSocialSecurity)
ksUsInterest
any
KS Schedule S line A12: interest/dividends on U.S. government obligations included in federal AGI, net of related expenses (not FNMA/GNMA/FHLMC)
ksStateRefund
any
KS Schedule S line A13: state or local income tax refund included in federal AGI (Schedule 1 line 1)
ks529Contributions
any
KS Schedule S line A16: contributions to Learning Quest / Quest529 / Schwab 529 or another state's 529 plan — the composer caps at $3,000 per beneficiary ($6,000 MFJ) using ks529Beneficiaries
ks529Beneficiaries
integer
number of 529 beneficiaries contributed for (caps line A16 at $3,000/$6,000 each); defaults to 1 when contributions are given
ksStdBoxes
integer
Kansas standard-deduction boxes checked for 65-or-older and/or blind (taxpayer + spouse, 0-4): +$850 each single/HOH/QSS, +$700 each MFJ/MFS
ksItemize
boolean
force the deduction method: true = Kansas itemized (Schedule A), false = standard. Omit to let the composer take the LARGER (Kansas allows either regardless of the federal election; married-filing-separately spouses must use the same method — disclose)
ksMedicalExpenses
any
KS Schedule A line 1: medical and dental expenses paid (federal Schedule A line 1, or the total if not itemizing federally) — the composer applies the 7.5%-of-federal-AGI floor
ksPropertyTaxes
any
KS Schedule A lines 5-6: state and local real estate taxes plus value-based personal property taxes (100%, no SALT cap; NO income or sales taxes)
ksMortgageInterest
any
KS Schedule A line 9: qualified residence interest and points (100%)
ksCharitableContributions
any
KS Schedule A line 13: gifts to charity by cash, other than cash, and carryover (100%, § 170 limits)
ksChildrenBornThisYear
integer
dependent children born during the tax year — additional $2,320 exemption each
ksStillbirths
integer
certified stillbirths during the tax year — $2,320 exemption each
ksDisabledVeterans
integer
taxpayer and/or spouse honorably discharged and VA-certified 100% permanently disabled — additional $2,320 exemption each
ksFederalLumpSumTax
any
KS line 11: the FEDERAL tax on a lump-sum distribution from Form 4972 — Kansas tax is 13% of it (residents; KPERS lump sums prorated by the agent)
ksOtherStateTaxPaid
any
KS line 13 worksheet line 1: 2025 income tax actually paid to ONE other state (incl. its localities) — not the amount withheld; enclose that state's return
ksOtherStateIncome
any
KS line 13 worksheet line 3: total income from the other state included in Kansas AGI — the credit is limited to Kansas tax × (this ÷ KAGI)
ksFederalChildCareCredit
any
federal child and dependent care credit ALLOWED (Form 2441 / Schedule 3 line 2) — Kansas allows 50% on line 14, nonrefundable, residents only
ksK120sCredit
any
KS line 25: credit for the 5.58% tax paid on the filer's behalf by electing pass-through entities (Form K-9 Part C)
ksAmendedPaid
any
KS line 24 (amended return only): payments remitted with the original return
ksAmendedOverpayment
any
KS line 26 (amended return only): overpayment shown on the original return (subtracted)
ksInterest
any
KS line 29: interest on a late-paid balance — 0.6667% per month (8% per annum) from the due date (agent-computed)
ksPenalty
any
KS line 30: late payment penalty — 1% per month or fraction, maximum 24% (none when 90% was paid by the due date under an extension)
ksEstimatedTaxPenalty
any
KS line 31: underpayment of estimated tax penalty from Schedule K-210 (applies when line 18 less withholding and refundable credits is $500 or more)
ksCreditForward
any
KS line 34: overpayment applied to 2026 estimated tax ($1 or more)
ksCheckoffs
any
KS lines 35-42 total: voluntary contributions (Chickadee, Meals on Wheels, breast cancer research, military emergency relief, hometown heroes, creative arts, school district, historic site) — reduce the refund or increase the amount owed
MDForm 50225 inputs
field
type
description
mdSubdivision
string
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).
mdStateRefunds
any
MD line 8: taxable state/local income tax refunds included in federal AGI (subtraction)
mdChildCareExpenses
any
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)
mdChildCareTwoOrMoreDependents
boolean
two or more care dependents — raises the MD line 9 expense cap from $3,000 to $6,000
mdPensionYou
any
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.
mdSsRrBenefitsYou
any
primary taxpayer's TOTAL Social Security + Railroad Retirement benefits (taxable or not) — reduces the $41,200 cap in the primary's 13A column
mdPensionSpouse
any
spouse's qualifying pension for their own 13A column (same gates)
mdSsRrBenefitsSpouse
any
spouse's TOTAL SS/RR benefits for their 13A column
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)
mdItemizing
boolean
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)
mdFederalItemized
any
MD line 17a: total federal itemized deductions (federal Schedule A line 17)
mdItemizedStateLocalTaxes
any
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
mdEicQualifyingChild
boolean
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.
mdEarnedIncome
any
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)
mdHouseholdSize
integer
persons in the family/household from the federal return — enables the poverty level credit computation (2025 guideline $15,650 + $5,500 each additional person)
mdNetCapitalGainSubject
any
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.
mdRecapturedCredit
any
MD line 21a: recaptured credit from Form 502CR Part DD line 1
mdBusinessCredits
any
MD line 25: business tax credits (Form 500CR — e-file only; transcribed)
md502crPartBB
any
MD line 31: local tax credit from Form 502CR Part BB line 1
mdCtcChildren
integer
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)
mdMw506nrs
any
MD line 42: tax withheld on Form MW506NRS (nonresident real property sale)
mdContributions
any
MD lines 35-39: voluntary fund contributions total (reduces the refund)
mdInterestCharges
any
MD line 51: Form 502UP interest / late-filing interest
mdHomebuyerPenalty
any
MD line 51a: first-time homebuyer savings account 10% withdrawal penalty
MEForm 1040ME48 inputs
field
type
description
meUseRateSchedule
boolean
ME line 20: compute from the rate schedule at the exact income instead of the tax table (the table's $100-row midpoint applies under $100,000 by default)
meSpouseClaimedAsDependent
boolean
ME line 13: the spouse can be claimed as a dependent on another return (MFJ → 1 exemption instead of 2)
meSpouseNoIncomeMfs
boolean
ME line 13 (married filing separately): your spouse had no federal gross income and you would claim a federal personal exemption for them — 2 exemptions
meFederalItemized
boolean
ME line 17: the filer itemized on the federal return — Schedule 2 is computed and the LARGER of it and the standard deduction is used (pass meFederalItemizedDeductions and the Schedule 2 amounts)
meFederalItemizedDeductions
any
ME Schedule 2 line 1: federal Schedule A line 17
meSaltTaxes5e
any
ME Schedule 2 line 2a: taxes paid included in the federal total (Schedule A line 5e) — removed
meMedicalDeduction
any
ME Schedule 2 line 2d: medical and dental expenses deducted (Schedule A line 4) — removed from the $36,300-capped total and added back uncapped
meRealEstateTaxes5b
any
ME Schedule 2 line 3b: real estate taxes (Schedule A line 5b) — added back
mePersonalPropertyTaxes5c
any
ME Schedule 2 line 3c: personal property taxes (Schedule A line 5c) — added back
meExemptIncomeCosts
any
ME Schedule 2 line 2b: costs of producing Maine-exempt income
meMaineTaxableIncomeCosts
any
ME Schedule 2 line 3a: costs of producing federally-exempt, Maine-taxable income
meFinancialInstitutionCosts
any
ME Schedule 2 line 2c: itemized amounts attributable to a pass-through financial institution ownership interest (removed)
meNonMaineBondInterest
any
ME Schedule 1A line 1: income from municipal and state bonds other than Maine (added)
meUsInterest
any
ME Schedule 1S line 1: U.S. Government bond interest in federal AGI
meStateRefund
any
ME Schedule 1S line 2: state income tax refund in federal AGI
meNonMilitaryPension
any
ME Schedule 1S line 4 worksheet P1 (taxpayer): eligible non-military employee retirement plan and IRA benefits in federal AGI (not distributions before 55 outside a periodic series, not Roth conversions)
meSpouseNonMilitaryPension
any
ME pension worksheet P1 (spouse column, MFJ only — the spouse's own earned pension)
meSocialSecurityReceived
any
ME pension worksheet P3 (taxpayer): total Social Security and railroad retirement benefits RECEIVED, taxable or not — reduces the $48,216 cap
meSpouseSocialSecurityReceived
any
ME pension worksheet P3 (spouse column)
meMilitaryRetirement
any
ME pension worksheet P9: eligible military retirement pay in federal AGI (100% deductible; taxpayer and spouse combined)
meMilitaryPay
any
ME Schedule 1S line 5: non-Maine active duty military pay of a Maine resident
me529Contributions
any
ME Schedule 1S line 8: contributions to 529 plans — the composer caps at $1,000 per beneficiary (me529Beneficiaries) and allows it only when federal AGI is not over $100,000 single/MFS or $200,000 otherwise
me529Beneficiaries
integer
ME Schedule 1S line 8: number of 529 beneficiaries (defaults to 1)
meDependentsUnderSix
integer
ME dependent exemption credit: how many of the line 13a dependents were under 6 at the end of 2025 ($610 each instead of $305)
meFederalChildCareCredit
any
ME child care credit: the federal child and dependent care credit (Schedule 3 line 2) — 25% (50% for Star 5 provider expenses), up to $500 refundable
meChildCareExpenses
any
ME child care worksheet line 1: total expenses on Form 2441 line 2(d)
meStar5ChildCareExpenses
any
ME child care worksheet line 1a column B: expenses paid to a Star 5 quality certificate provider
meAdultCareExpenses
any
ME adult dependent care credit: adult day care, hospice, and respite expenses for a disabled adult dependent (not used for the federal credit) — 25% × the federal percentage, up to $500 refundable
meAdultCareQualifyingIndividuals
integer
ME adult dependent care: qualifying individuals (1 → $3,000 cap; 2+ → $6,000); defaults to 1
meHasQualifyingChild
boolean
ME EITC: the filer had at least one qualifying child for the federal EIC (25% of the federal credit; 50% without)
meStudentLoanCredit
any
ME Schedule A line 5: Student Loan Repayment Tax Credit from its worksheet (≤ $2,500, refundable)
meOtherJurisdictionIncome
any
ME other-jurisdiction credit worksheet line 2d: income sourced to and taxed by the other jurisdiction, adjusted for Maine modifications
meOtherJurisdictionTax
any
ME other-jurisdiction credit worksheet line 4b: income tax paid to the other jurisdiction on that income (not withholding) — enclose that return
meTotalIncome
any
ME Schedule PTFC/STFC line 3: total income = federal total income (Form 1040 line 9) + Social Security/railroad benefits not in it + tax-exempt interest + loss add-backs — REQUIRED for the Property Tax Fairness Credit and used for the Sales Tax Fairness Credit (defaults to federal AGI when omitted, with a note)
mePropertyTaxPaid
any
ME Schedule PTFC/STFC line 4: property tax paid in 2025 on the Maine principal residence (house and up to 10 acres)
meRentPaid
any
ME Schedule PTFC/STFC line 5a: rent paid in 2025 on the Maine principal residence
meRentIncludesUtilities
boolean
ME Schedule PTFC/STFC line 5b: the rent includes heat, utilities, furniture, or similar items
meUtilitiesAmount
any
ME Schedule PTFC/STFC line 5c: the known amount of heat/utilities/furniture in the rent (omit if unknown → 15% of the rent)
meAge65
boolean
ME Schedule PTFC/STFC line 7: you or your spouse (MFJ) were at least 65 during the tax year — $4,100 benefit base and $2,000 cap
meDisabledVeteran
boolean
ME Schedule PTFC/STFC line 14: you or your spouse are rated 100% permanently and totally disabled by the VA — the credit doubles
meCreditRecapture
any
ME line 20a: tax credit recapture amounts
meCasualRentalSalesTax
any
ME line 30a: sales tax collected on casual rentals of living quarters (9%; $2,000 or less)
meContributions
any
ME line 31: Schedule CP charitable contributions and park passes
meUnderpaymentPenalty
any
ME line 32: Form 2210ME underpayment of estimated tax penalty
meUseTaxPurchases
any
ME line 30: purchases for use in Maine on which no sales tax was paid (5.5%)
meUseTaxEstimate
boolean
ME line 30: also add the 0.04%-of-Maine-AGI estimate for unknown untaxed purchases
meCreditForward
any
ME line 34a: overpayment to credit to 2026 estimated tax
meAmendedOverpayment
any
ME line 26 (amended only): overpayment on the original return
MNForm M118 inputs
field
type
description
mnAdditions
any
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)
mnItemized
any
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)
mnMfsSpouseItemizes
boolean
MFS only: the other spouse claims Minnesota itemized deductions — bars the standard deduction (the composer then requires mnItemized)
mnStdBoxes
integer
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
mnDependentEarnedIncome
any
dependent-claimed filer's earned income for the dependent standard-deduction worksheet (lesser of the table amount or max($1,250, earned + $350))
mnDependents
integer
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
mnSubtractions
any
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)
mnStateRefund
any
M1 line 6: state income tax refund from federal Schedule 1 line 1 (its own subtraction line)
mnSsAlternativeMethod
any
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)
mnRrTier1Offset
any
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)
mnPenaltyInterest
any
M1 line 28: late-filing/late-payment penalty and interest (agent-computed per the instructions)
mnAmt
any
M1 line 11: Schedule M1MT alternative minimum tax (6.75% broadened base, agent-computed — REQUIRED whenever AMT preference items exist; disclose)
mnOtherTaxes14a
any
M1 line 14a: M1HOME/M1529 recapture, M1LS lump-sum tax, and the Schedule NIIT amount if computed outside the composer
mnNetInvestmentIncome
any
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
mnAdvanceCtcRepayment
any
M1 line 14b: repayment of 2025 ADVANCE Child Tax Credit payments elected on the 2024 return (reconciliation, NEW for 2025)
mnWildlifeContribution
any
M1 line 18: Nongame Wildlife Fund contribution (reduces the refund)
mnUnderpaymentPenalty
any
M1 line 27: Schedule M15 underpayment penalty
mnAppliedToNextYear
any
M1 line 30: refund applied to 2026 estimated tax
MOForm MO-104042 inputs
field
type
description
moFagiYou
any
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).
moFagiSpouse
any
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).
moAdditionsYou
any
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)
moAdditionsSpouse
any
MO-A Part 1 line 7S: the spouse's additions
moSubtractionsYou
any
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
moSubtractionsSpouse
any
the spouse's MO-A subtractions on the same terms
moCapitalGainYou
any
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)
moCapitalGainSpouse
any
the spouse's share of federal capital gains for the 100% subtraction
moBusinessIncomeYou
any
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)
moBusinessIncomeSpouse
any
the spouse's net business income for the 20% deduction (17S)
moPublicPensionYou
any
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).
moPublicPensionSpouse
any
the spouse's public-source pension for their Section A column
moPrivatePensionYou
any
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
moPrivatePensionSpouse
any
the spouse's private-source pension for Section B
moSsExemptYou
any
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)
moSsExemptSpouse
any
the spouse's Section C SS/SSD exemption on the same gates
moFederalTax9
any
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
moOtherFederalTax10
any
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)
moItemizing
boolean
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
moRequiredToItemize
boolean
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
moFederalItemized
any
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)
moPayrollTaxAddback
any
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
moNetStateIncomeTaxes
any
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
moStandardDeductionOverride
any
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
moLtcDeduction
any
MO-1040 line 16: qualified long-term care insurance premiums (12+ month policies, net of federally deducted amounts, per the worksheet)
moHcsmDeduction
any
MO-1040 line 17: health care sharing ministry contributions not deducted federally
moActiveDutyMilitary
any
MO-1040 line 18: active duty military income deduction (100%, incl. annual training and — NEW 2025 — National Guard/reserve signing bonuses)
moInactiveDutyMilitary
any
MO-1040 line 19: inactive duty (drill) military income deduction
MO-1040 line 28Y: enterprise zone / rural empowerment zone income modification
moEnterpriseZoneSpouse
any
MO-1040 line 28S
moResidentCreditYou
any
MO-1040 line 31Y: Form MO-CR credit for taxes paid to other states (agent-computed; the composer caps at line 30Y)
moResidentCreditSpouse
any
MO-1040 line 31S (capped at 30S)
moOtherTaxesYou
any
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.)
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)
moWftcInvestmentOver4400
boolean
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.
moAppliedToNextYear
any
MO-1040 line 50: overpayment applied to 2026 estimated tax
moTrustFundDonations
any
MO-1040 line 51: trust fund donations total (51a-51l)
mo529Deposit
any
MO-1040 line 52: refund deposited to a Missouri 529 (MOST) account (minimum $25, Form 5632)
moUnderpaymentPenalty
any
MO-1040 line 55: Form MO-2210 underpayment penalty (90% / 66⅔%-farmer safe harbors)
MTForm 236 inputs
field
type
description
mtFederalDeductions
any
REQUIRED for Montana. Form 2 line 2: the total of federal Form 1040 lines 12e and 13b — the federal standard OR itemized deduction plus the Schedule 1-A deductions (qualified tips, qualified overtime, passenger vehicle loan interest, the enhanced senior deduction). Montana has NO standard deduction of its own, so this is the only deduction. Do NOT include the federal qualified business income deduction — § 15-30-2120(2)(i) adds it back
mtNetLongTermCapitalGains
any
Form 2 page 2 line 2: net long-term capital gains subject to the federal tax — generally the LESSER of federal Schedule D line 15 or line 16. Montana taxes these at 3% / 4.1%. Qualified dividends are NOT included: they are Montana ordinary income
mtTaxpayerAge65
boolean
Form 2 line 6: you attained age 65 — a $5,660 subtraction for 2025
mtSpouseAge65
boolean
Form 2 line 6: your spouse attained age 65 — a second $5,660 subtraction, on a JOINT return only (a qualifying surviving spouse has no spouse)
mtStateIncomeTaxAddback
any
Schedule I Part I line 4: state income tax included in federal ITEMIZED deductions, added back — computed on Worksheet B and capped so it never reduces the federal itemized total below the federal standard deduction (§ 15-30-2120(2)(j)). New placement for TY2025
mtOutOfStateBondInterest
any
Schedule I Part I line 1: interest and mutual fund dividends from state, county or municipal bonds of states OTHER than Montana
mtActiveDutyMilitaryPay
any
Schedule I line 12: active-duty military salary, subtracted in full (§ 15-30-2120(3)(c)) — basic, special and incentive pay only. Annual training, inactive duty training and 'active Guard and Reserve duty' pay do NOT qualify
mtMilitaryRetirementIncome
any
Schedule I line 13: military pension, military retirement income or military survivor benefits (Form WMRE). The subtraction is the LESSER of Montana source wage income or 50% of this — it is for WORKING military retirees
mtMontanaSourceWageIncome
any
MCA 15-30-2120(8)(i): Montana source WAGE income, which caps the military retirement subtraction. A fully retired veteran with no wages gets $0
mtMilitaryRetireeEligible
boolean
MCA 15-30-2120(9)(a): the retiree became a Montana resident on or after June 30, 2023, or was a resident both before and after receiving the pension (unattested → no subtraction)
mtMilitaryRetireeWithinFiveYears
boolean
MCA 15-30-2120(9)(b): the subtraction is within the five consecutive years allowed after first qualifying (unattested → no subtraction)
mtExemptTribalIncome
any
Schedule I line 11: exempt tribal income of an enrolled member living on the reservation of their tribe (Form ETM)
mtRailroadRetirementBenefits
any
Schedule I lines 22-23: Tier I and Tier II Railroad Retirement benefits included in federal taxable income, exempt by federal law
mtTuitionSavingsContributions
any
Schedule I line 16: contributions to a Montana family education savings (§ 529) account — capped at $4,500, or $9,000 on a JOINT return, for 2025 (House Bill 845 raised it from $3,000)
mtAbleContributions
any
Schedule I line 17: contributions to an ABLE account — capped at $3,000, or $6,000 on a JOINT return. Not inflation-indexed
mtAge62
boolean
Schedule 2EC: the claimant reached age 62 by December 31 — required for the elderly homeowner/renter credit (unattested → not claimed)
mtResided9Months
boolean
Schedule 2EC: the claimant resided in Montana at least nine months during the year
mtOccupied6Months
boolean
Schedule 2EC: the claimant occupied a Montana residence as owner, renter or lessee at least six months during the year
mtSoleHouseholdClaimant
boolean
Schedule 2EC: you are the only member of your household claiming the elderly homeowner/renter credit — only one per household (unattested → not claimed)
mtGrossHouseholdIncome
any
Schedule 2EC line 18: GROSS household income — ALL income of ALL household members, taxable and non-taxable: the full amount of pensions and annuities, Railroad Retirement and veterans' disability benefits, excluded capital gains, alimony, support money, cash public assistance, tax-exempt interest, ALL Social Security, and refundable credits received in cash (expressly including the 2024 Montana property tax rebate). This is NOT federal AGI. Must be under $45,000
mtPropertyTaxBilled
any
Schedule 2EC line 23: property tax billed on the Montana residence and up to one acre, including special assessments and fees but excluding penalties and interest
mtRentPaid
any
Schedule 2EC line 24: rent paid for the Montana residence — 15% counts as rent-equivalent tax. Excludes mortgage payments, nursing home costs paid directly from Social Security, and rent paid by a rental assistance program
mtOtherStateOrdinaryIncome
any
Schedule III Part II line 1: income sourced and taxable to the other state or country included in Montana taxable income, EXCLUDING net long-term capital gains
mtOtherStateCapitalGains
any
Schedule III Part II line 11: net long-term capital gain sourced and taxable to the other state or country
mtOtherStateTotalIncome
any
Schedule III Part II lines 2 and 12: ALL income sourced and taxable to the other state or country — the denominator of the first ratio
mtOrdinaryIncomeSourcedToMontana
any
Schedule III Part II line 3: income sourced and taxable to Montana excluding net long-term capital gains (full-year residents: federal Form 1040 line 9 excluding those gains, less related expenses)
mtFederalNetLongTermCapitalGains
any
Schedule III Part II line 13: federal net long-term capital gains — the denominator of the capital gains block's Montana ratio
mtOtherStateTaxPaid
any
Schedule III Part II lines 4 AND 14: the TOTAL income tax liability actually paid to the other state or country, excluding penalties and interest — the same figure feeds both blocks; the line 16 ratio attributes the capital-gains share. North Dakota WAGES are not eligible (reciprocity — file an ND return for a refund); foreign tax is ineligible if a federal Form 1116 credit was claimed
mtPassThroughEntityTaxCredit
any
Form 2 line 11c: total pass-through entity tax credit from Montana Schedule(s) K-1, Part V line 1
mtScheduleK1Withholding
any
Form 2 line 11d: total withholding from Montana Schedule(s) K-1, including mineral royalty withholding
mtLoanOutWithholding
any
Form 2 line 11e: loan-out withholding from Form LOWCERT
mtScheduleIvOtherTaxes
any
Form 2 line 19: contributions, penalties, interest and other taxes from Schedule IV line 8 — SUBTRACTED from total payments on line 21 rather than added to the tax
mtAmendedPaymentsWithOriginal
any
Form 2 line 18 (amended returns): payments made with the original return
mtAmendedPreviousOverpayment
any
Form 2 line 20 (amended returns): previous overpayment
mtAppliedToNextYear
any
Form 2 line 24: amount of the overpayment applied to 2026 estimated taxes
mt529Deposit
any
Form 2 line 25: amount of the refund deposited into a 529 or 529A account (must exceed $25 per account)
NCForm D-40014 inputs
field
type
description
ncQualifyingChildren
integer
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)
ncBaileyRetirement
any
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
ncMilitaryRetirement
any
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
ncUsObligationInterest
any
NC Schedule S line 18: interest from US obligations (Treasuries, savings bonds) included in FAGI — fully deducted
ncMortgageInterest
any
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
ncRealEstateTaxes
any
NC Schedule A: real estate property taxes (NC allows NO income/sales tax deduction) — inside the $20,000 combined cap
ncCharitable
any
NC Schedule A: IRC § 170 charitable contributions allowed for the year (no NC dollar cap)
ncMedicalExpenses
any
NC Schedule A line 7a: medical/dental expenses BEFORE the floor — the composer subtracts 7.5% of federal AGI
ncClaimOfRightRepayment
any
NC Schedule A line 8: claim-of-right repayments over $3,000 (deducted in full)
ncTaxCredits
any
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.
ncUseTaxEstimate
boolean
use the printed no-receipts consumer use tax table (keyed to line 14 taxable income, us.nc.use_tax) instead of the useTax input
ncPartnershipPayments
any
D-400 line 21c: NC tax paid by a partnership on the filer's behalf
ncScorpPayments
any
D-400 line 21d: NC tax paid by an S corporation on the filer's behalf
ncUnderpaymentInterest
any
D-400 line 26e: interest on the underpayment of estimated income tax (Form D-422)
NDForm ND-122 inputs
field
type
description
ndFederalTaxableIncome
any
REQUIRED for North Dakota. Form ND-1 line 1b: federal TAXABLE income from federal Form 1040 line 15 — North Dakota starts here, not from AGI. May be NEGATIVE: the booklet directs a filer whose federal taxable income calculates below zero to enter the negative number even though Form 1040 line 15 shows 0 — and gives Form ND-EZ line 1b the identical instruction
ndUseRateSchedule
boolean
Form ND-1 line 20: apply the rate schedule at the exact taxable income instead of the printed Tax Table. Below $100,000 the table is MANDATORY by section 57-38-30.3(10); at $100,000 or more the schedule applies anyway
ndPlannedGiftAdjustment
any
Form ND-1 line 2: the planned gift or endowment tax credit adjustment to income, from Schedule ND-1PG line 15 or Schedule ND-1QEC line 16 — an ADDITION, because the contribution that earned the credit also reduced federal taxable income
ndUsObligationInterest
any
Form ND-1 line 5: interest from United States obligations. The booklet's enumerated list EXCLUDES Freddie Mac, Fannie Mae, Ginnie Mae, federal tax refunds and repurchase agreements
ndNetLongTermCapitalGain
any
Net long-term capital gain worksheet line 3: the SMALLER of federal Schedule D lines 15 and 16 — or the capital gain distributions from Form 1040 line 7 when no Schedule D was required. North Dakota excludes 40%. The worksheet stops if either Schedule D figure is zero or less, so a net loss gives no exclusion
ndCapitalGainAlreadyExcluded
any
Net long-term capital gain worksheet line 6: the portion of that gain already included on Form ND-1 line 7 or line 16, which is removed BEFORE the 40% is applied
ndQualifiedDividends
any
Form ND-1 line 13: qualified dividends from federal Form 1040 line 3a — North Dakota excludes 40%
ndExemptTribalIncome
any
Form ND-1 line 7: exempt income of an enrolled member of a federally recognized tribe who lived on a North Dakota reservation all year (includes the North Dakota portions of Standing Rock and Lake Traverse that lie in South Dakota)
ndRailroadRetirementBenefits
any
Form ND-1 line 8: Railroad Retirement Board benefits — unemployment, sick pay or retirement — to the extent federally taxable. Tier 1 Railroad Retirement belongs HERE, not on line 15
ndPeaceOfficerRetirement
any
Form ND-1 line 9: the licensed peace officer retirement benefit exclusion — 20 years of licensed service or medical retirement for disability, employer plan benefits only
ndMilitaryPay
any
Form ND-1 line 11: military pay of a member of the armed forces on active or reserve duty or of the national guard, excluded IN FULL with no cap — including federal pay for training, education, mobilization and bonuses, and state pay on state active duty
ndCollegeSaveContributions
any
Form ND-1 line 12: contributions to a North Dakota College SAVE account (Bank of North Dakota) — capped at $5,000, or $10,000 on a JOINT return. Rollovers from another section 529 plan do NOT qualify
ndMilitaryRetirement
any
Form ND-1 line 14: military retirement benefits, excluded IN FULL with no cap, for the retiree or a surviving spouse, and covering a dual-status military technician's federal civil-service retirement
ndAppliedToNextYear
any
Form ND-1 line 30: the amount of the line 29 overpayment to apply to 2026 estimated tax
ndVoluntaryContributions
any
Form ND-1 line 31 (when overpaid) or line 35 (when tax is due): total voluntary contributions to the Veterans' Postwar Trust Fund, Watchable Wildlife Fund and Trees for ND Trust Fund
ndPenalty
any
Form ND-1 line 34 box AK: penalty
ndInterest
any
Form ND-1 line 34 box AL: interest
ndUnderpaymentInterest
any
Form ND-1 line 37: interest on underpaid estimated tax from Schedule ND-1UT — added into the line 36 balance due
ndLowerQualifiedIncome
any
Marriage Penalty Credit Worksheet lines 3-4: the qualified income of the LOWER-earning spouse — wages and tips from federal line 1z, net self-employment income less the self-employment tax deduction, and the taxable IRA, pension, annuity and Social Security amounts, all reduced by the Form ND-1 line 8 and line 15 exclusions. Must exceed $47,550 for 2025
ndDoublyTaxedIncome
any
Schedule ND-1CR line 1c: the part of federal AGI sourced to the other state that was received or earned while a North Dakota resident
ndOtherStateIncomeBase
any
Schedule ND-1CR line 2: the ratio denominator. Defaults to federal AGI less the line 5 United States obligation interest, which is the printed full-year-resident rule; a part-year resident uses Schedule ND-1NR line 18 instead
ndOtherStateTaxPaid
any
Schedule ND-1CR line 6: the NET income tax on the other state's return — after that state's credits but before its withholding and estimated payments — plus local jurisdiction tax in that same state. A separate Schedule ND-1CR is required per state. Montana and Minnesota WAGES are excluded by reciprocity; foreign country tax never qualifies
NEForm 1040N33 inputs
field
type
description
neUseTaxTable
boolean
NE line 15: compute from the paper Nebraska Tax Table (row midpoints, endpoint worksheet over $77,760) instead of the Tax Calculation Schedule e-filers must use — they differ by up to $3 (the table prices each $100 row at its midpoint)
neFederalItemized
boolean
NE lines 7-10: the filer itemized on the federal return — Nebraska then allows the LARGER of its standard deduction and federal itemized deductions minus state and local income taxes (pass neFederalItemizedDeductions and neSaltIncomeTaxes). A federal standard-deduction filer must use the Nebraska standard deduction
neFederalItemizedDeductions
any
NE line 7: federal Schedule A line 17 total itemized deductions
neSaltIncomeTaxes
any
NE line 8: state and local INCOME taxes on federal Schedule A line 5a (before the federal cap); $0 if line 5a is general sales taxes
neFederalStandardDeduction
any
NE line 6, REQUIRED when claimedAsDependent or neSpouseClaimedAsDependent (line 2b): the federal standard deduction actually allowed (Form 1040 line 12e) — the Nebraska deduction is the smaller of it and the chart amount
neSpouseClaimedAsDependent
boolean
NE line 4b: the spouse can be claimed as another taxpayer's dependent — no exemption for the spouse
neUsInterest
any
NE Schedule I lines 15-17: interest and RIC dividends from U.S. government obligations exempt from state tax
neStateRefund
any
NE Schedule I line 14: state income tax refund included in federal AGI (Schedule 1 line 1)
neMilitaryRetirement
any
NE Schedule I line 32: military retirement benefits in federal AGI (Form 1040 line 5b, DoD or OPM 1099-R) — 100% excluded
neNestContributions
any
NE Schedule I line 20: contributions by the account owner to Nebraska Educational Savings Plan Trust (NEST / Bloomwell / State Farm 529) accounts — the composer caps at $10,000 ($5,000 MFS)
neFederalOtherTax
any
NE line 16c: federal Form 4972 lump-sum tax plus federal Form 5329 early-distribution tax (the lesser of Form 5329 or Schedule 2 line 8) — Nebraska adds 29.6%
neFederalElderlyCredit
any
NE line 20: the federal credit for the elderly or the disabled (Schedule R, Schedule 3 line 6d) — Nebraska allows the same amount, nonrefundable
neOtherStateAgi
any
NE Schedule II line 2: adjusted gross income derived from another state per the DOR Conversion Chart (not that state's taxable income)
neOtherStateTaxPaid
any
NE Schedule II line 5: income tax due and paid to the other state (or its political subdivision) — not withholding; no foreign taxes; attach the other state's complete return
neFederalChildCareCredit
any
NE line 23: the federal child and dependent care credit (Schedule 3 line 2) — 25% nonrefundable when AGI is over $29,000
neChildCareExpenses
any
NE Form 2441N line 3 base (AGI $29,000 or less): qualified child/dependent care expenses paid, capped at $3,000 / $6,000 by neChildCareQualifyingPersons
neChildCareQualifyingPersons
integer
NE Form 2441N qualifying persons (1 → $3,000 cap; 2 or more → $6,000); defaults to 1
neEarnedIncome
any
NE Form 2441N line 4: the taxpayer's earned income
neSpouseEarnedIncome
any
NE Form 2441N line 5: the spouse's earned income (MFJ)
neFederalTaxBeforeCredits
any
NE line 35 Federal Tax Liability Worksheet line 3: Form 1040 line 16 + Schedule 2 line 2 + Schedule 2 line 8 — when net Schedule I adjustments (line 12 − 13) are under $5,000, Nebraska tax after nonrefundable credits cannot exceed this (§ 77-2715(1)). Omitted, the cap is skipped with a note
neWithholding1099
any
NE line 37: Nebraska income tax withheld on W-2G, 1099-R, 1099-MISC, 1099-NEC (W-2 withholding goes in stateWithholding → line 36)
neK1nWithholding
any
NE line 38: Nebraska income tax withheld reported on Schedules K-1N
nePtetCredit
any
NE line 39: pass-through entity tax (PTET) credit from Schedules K-1N
neCommunityCollegeTaxes
any
NE line 45 (Form PTC line 2a → line 1): community college property taxes paid in 2025 on parcels you own — 100% refundable credit (the school district credit ended with LB 34; use the DOR Look-up Tool)
neVolunteerResponders
integer
NE line 46: qualified volunteer emergency responders on the return certified to DOR for at least two years (0-2) — $250 each, refundable
neStillbornChildren
integer
NE line 47: stillborn children (20+ weeks, Nebraska certificate attached) — $2,000 each, refundable
neUnderpaymentPenalty
any
NE line 56: Form 2210N penalty for underpayment of estimated tax
neUseTaxPurchases
any
NE line 58: 2025 taxable purchases on which no Nebraska sales tax was collected (Internet / out-of-state) — 5.5% state plus the local rate
neLocalUseTaxRate
number
NE line 58: your local sales and use tax rate in percent from the codes schedule (0.5, 1, 1.5, 1.75, or 2); omit for none
neWildlifeDonation
any
NE line 62: Wildlife Conservation Fund donation from the overpayment ($1 or more)
neCreditForward
any
NE line 61: overpayment applied to 2026 estimated tax
neAmendedPaid
any
NE line 52 (amended return only): amount paid with the original return plus later payments
neAmendedOverpayment
any
NE line 54 (amended return only): overpayment allowed on the original return
NJForm NJ-104053 inputs
field
type
description
njWages
any
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)
njTaxableInterest
any
NJ-1040 line 16a taxable interest (NJ-exempt: federal obligations, NJ municipal bonds — exclude here, report on 16b)
njTaxExemptInterest
any
NJ-1040 line 16b tax-exempt interest (reported, never taxed)
njDividends
any
NJ-1040 line 17 dividends
njBusinessNet
any
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)
njDispositionNet
any
NJ-1040 line 19 net gains from disposition of property (Schedule NJ-DOP; NO capital-gain preference, NO loss carryover; negative allowed — suppressed)
njPension
any
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)
njPensionExcludable
any
NJ-1040 line 20b excludable (previously-taxed) pension/annuity/IRA amounts — display only
njPartnershipNet
any
NJ-1040 line 21 distributive share of partnership income (NJK-1; negative suppressed)
njScorpNet
any
NJ-1040 line 22 net pro rata share of S corporation income (NJ-K-1; negative suppressed)
njRentRoyaltyNet
any
NJ-1040 line 23 net rents/royalties/patents/copyrights (negative suppressed)
njGamblingNet
any
NJ-1040 line 24 net gambling winnings (losses net WITHIN the category; NJ Lottery prizes of $10,000 or less are exempt)
njAlimonyReceived
any
NJ-1040 line 25 alimony received (NJ did not adopt the TCJA repeal — still NJ income)
njOtherIncome
any
NJ-1040 line 26 other income
njPensionEligible
boolean
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)
njPensionEligibleAmount
any
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.
njOtherRetirementEligible
boolean
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)
njOtherRetirementExclusion
any
OVERRIDE: hand-computed Worksheet D line 9 unclaimed exclusion (required for the $100,001-$150,000 percentage tiers)
njSpecialExclusion
boolean
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)
njDomesticPartner
boolean
registered NJ domestic partner claimed as a line 6 regular exemption (+$1,000)
njSeniorCount
integer
line 7 count (0-2): filer/spouse 65 or older (born 1960 or earlier for TY2025) — $1,000 each
njBlindCount
integer
line 8 count (0-2): filer/spouse blind or disabled — $1,000 each
njVeteranCount
integer
line 9 count (0-2): filer/spouse honorably-discharged veterans — $6,000 each
njCollegeDependents
integer
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)
njMedicalExpenses
any
unreimbursed medical expenses (Worksheet F line 1) — the composer applies the 2%-of-line-29 floor
njArcherMsa
any
Archer MSA contributions (federal Form 8853; NJ has NO HSA deduction — never enter HSA amounts)
njSeHealthInsurance
any
self-employed health insurance deduction (Worksheet F line 5)
njAlimonyPaid
any
NJ-1040 line 32 court-ordered alimony PAID (still deductible for NJ; never child support)
njConservationContribution
any
NJ-1040 line 33 qualified conservation contribution (NJ land, federal amount)
njHezDeduction
any
NJ-1040 line 34 Health Enterprise Zone deduction (TB-56)
njAbcaAdjustment
any
NJ-1040 line 35 Alternative Business Calculation Adjustment (Schedule NJ-BUS-2 line 11 — the only cross-category loss softener, 20-year carryforward)
njOrganDonationExpenses
any
NJ-1040 line 36 organ/bone-marrow donation expenses (composer caps at $10,000)
njNjbestContributions
any
NJ-1040 line 37a NJBEST 529 contributions (composer caps at $10,000; all three 37a-c require gross income ≤ $200,000)
njNjclassPaid
any
NJ-1040 line 37b NJCLASS loan principal+interest paid (composer caps at $2,500)
njTuitionPaid
any
NJ-1040 line 37c NJ-institution tuition paid (composer caps at $10,000)
njPropertyTaxesPaid
any
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.
njRentPaid
any
rent paid on the NJ principal residence (tenants) — the composer enters 18% of it on line 40a
njMfsSameHome
boolean
MFS and both spouses maintained the SAME main home — halves the property-tax deduction cap ($7,500) and credit ($25)
njCojCredit
any
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.
njShelteredWorkshopCredit
any
NJ-1040 line 46 Sheltered Workshop Tax Credit (GIT-317)
njGoldStarCredit
any
NJ-1040 line 47 Gold Star Family Counseling Credit (hours × TRICARE rate)
njOrganDonorEmployerCredit
any
NJ-1040 line 48 employer of organ/bone-marrow donor credit (25% of salary, up to 30 days)
njUnderpaymentInterest
any
NJ-1040 line 52 interest on underpayment of estimated tax (Form NJ-2210)
njSrp
any
NJ-1040 line 53c Shared Responsibility Payment (Worksheet L/Schedule NJ-HCC, hand-computed from coverage months; composer zeroes it below the filing threshold)
njEitcOverride
any
OVERRIDE: us.nj.eitc oracle answer — wins over the composer's 40%-of-federalEITC / $260 computation
njEitcAgeDecoupled
boolean
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)
njExcessUiWfSwf
any
NJ-1040 line 59 excess UI/WF/SWF withheld (two+ employers over $184.02; Form NJ-2450)
njExcessDi
any
NJ-1040 line 60 excess disability insurance withheld (over $380.42; NJ-2450)
njExcessFli
any
NJ-1040 line 61 excess family leave insurance withheld (over $545.82; NJ-2450)
njWwcCredit
any
NJ-1040 line 62 Wounded Warrior Caregivers Credit (Schedule NJ-WWC; gross income ≤ $100,000 MFJ/HOH/QSS, ≤ $50,000 single/MFS)
njBaitCredit
any
NJ-1040 line 63 pass-through Business Alternative Income Tax credit (PTE-K-1)
njFederalCdcc
any
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)
njChildrenUnder6
integer
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)
NMForm PIT-136 inputs
field
type
description
nmFederalDeduction
any
NM PIT-1 line 12: the federal standard or itemized deduction from Form 1040 line 12 — REQUIRED (New Mexico taxable income subtracts the federal deduction; § 7-2-2(N))
nmFederalItemized
boolean
NM PIT-1 box 12a: the filer itemized on the federal return — triggers the line 10 state and local tax add-back (pass nmSaltIncomeTaxes / nmSaltTotal / nmSaltAllowed / nmFederalStandardDeduction)
nmSaltIncomeTaxes
any
NM line 10 worksheet line 1: federal Schedule A line 5a (state and local income taxes, or sales taxes, claimed)
nmSaltTotal
any
NM line 10 worksheet line 2: federal Schedule A line 5d (total state and local taxes before the cap)
nmSaltAllowed
any
NM line 10 worksheet line 4: federal Schedule A line 5e (state and local taxes deducted after the cap)
nmFederalStandardDeduction
any
NM line 10 worksheet line 7: the federal standard deduction the itemizer could have claimed instead
nmAge65OrBlindPersons
integer
NM PIT-ADJ line 13: taxpayer and spouse who are 65 or older OR blind (0-2; one per person even if both) — up to $8,000 each by AGI
nmAge65Count
integer
NM: taxpayer and spouse who are 65 or older (0-2) — gates the $3,000 medical exemption, the $2,800 medical credit, the 65+ property tax rebate, and adds 2 LICTR exemptions each
nmBlindCount
integer
NM: taxpayer and spouse who are blind for federal purposes (0-2) — adds 1 LICTR rebate exemption each (PIT-RC line 2c)
nmNetCapitalGain
any
NM PIT-ADJ line 16: net capital gain (§ 1222(11), net long-term gain over net short-term loss) — up to $2,500 deducted
nmBusinessSaleGain
any
NM PIT-ADJ line 16: net capital gain from the sale of a New Mexico-apportioned business — 40% of up to $1,000,000 deducted if larger
nmArmedForcesRetirementPay
any
NM PIT-ADJ line 24: the primary's armed forces retirement pay (or survivor benefit) in federal AGI — $30,000 exempt
nmArmedForcesRetirementPaySpouse
any
NM PIT-ADJ line 24: the spouse's armed forces retirement pay (MFJ) — its own $30,000
nmMedicalExpenses
any
NM: unreimbursed medical care expenses paid (§ 7-2-5.9 definition) — $28,000 or more with a 65+ taxpayer gives the PIT-ADJ line 18 $3,000 exemption and the PIT-RC line 23 $2,800 refundable credit
nmLumpSumAmount
any
NM PIT-1 line 19: the lump-sum distribution amount taxed under the federal 10-year option (Form 4972) — New Mexico adds 5 × the tax on 20% of it
nmOtherStateTax
any
NM PIT-1 line 20 worksheet (column 2 line 1): income tax due to the other state (not withholding; not a city or county tax)
nmOtherStateTaxableIncome
any
NM line 20 worksheet (column 2 line 2): the other state's taxable income on which that tax was computed
nmIncomeTaxedByBothStates
any
NM line 20 worksheet line 4: the income subject to tax in BOTH states (capped at each state's taxable income)
nmModifiedGrossIncome
any
NM PIT-RC line 12 modified gross income: ALL income of the taxpayer, spouse, and dependents, taxable or not, undiminished by losses (wages, gross Social Security and pensions, unemployment, public assistance, business profit, gross capital gains, gifts, interest, child support). REQUIRED for the LICTR, property tax rebates, and child day care credit — omitted, those sections are skipped with a note
nmNonQualifyingHouseholdMembers
integer
NM PIT-RC line 2a: household members who do not qualify for the LICTR (nonresident dependents; a spouse not present six months)
nmSpouseRebateExemptionsClaimed
integer
NM PIT-RC line 2h (married filing separately only): the household members and extra exemptions your spouse already claimed on the spouse's PIT-RC line 2g — subtracted so each exemption is claimed once
nmPropertyTaxBilled
any
NM PIT-RC lines 15 / 18a: property tax billed for 2025 on the owned principal residence
nmRentPaid
any
NM PIT-RC line 16a: rent paid in 2025 on the principal residence (6% counts as property tax for the 65+ rebate)
nmRebateCounty
boolean
NM PIT-RC Section 4: the owner-occupied principal residence is in Los Alamos, Santa Fe, Doña Ana, or Bernalillo County — additional low income property tax rebate (MGI ≤ $24,000)
nmChildDayCareWorksheet
any
NM PIT-RC line 19 base: the sum of column G on the Child Day Care Credit Worksheet (40% of caregiver pay at up to $8 per day, up to $480 per child) — the composer caps at $1,200, subtracts the federal child care credit, and applies the $30,160 MGI limit
nmFederalChildCareCredit
any
NM PIT-RC line 21: the federal child and dependent care credit applied on Schedule 3 line 2 — subtracted from the New Mexico day care credit
nmSpecialNeedsAdoptedChildren
integer
NM PIT-RC line 24: certified special needs adopted children claimed as dependents — $1,500 each ($750 MFS), refundable
nmQualifyingChildren
integer
NM PIT-RC line 25: qualifying children (§ 152(c)) — child income tax credit $637 to $26 each by AGI, refundable
nmExpansionEic
any
NM PIT-1 line 25a (NM Expansion, box 25b): the federal EIC the filer WOULD have received but for the SSN or under-25 age rule — used when federalEITC is 0
nmOilGasWithholding
any
NM PIT-1 line 28: New Mexico tax withheld from oil and gas proceeds (1099-MISC / RPD-41285)
nmPteWithholding
any
NM PIT-1 line 29: New Mexico tax withheld by or paid as entity-level/composite tax by pass-through entities (RPD-41359)
nmUnderpaymentPenalty
any
NM PIT-1 line 34: penalty on underpayment of estimated tax (RPD-41272 / PIT-ES instructions)
nmLatePenalty
any
NM PIT-1 line 36: late filing/payment penalty — 2% of the unpaid line 33 tax per month or part, maximum 20%
nmInterest
any
NM PIT-1 line 37: interest at the IRC rate, daily, from the original due date
nmContributions
any
NM PIT-1 line 40: PIT-D voluntary contributions from the overpayment
nmCreditForward
any
NM PIT-1 line 41: overpayment applied to 2026 estimated tax
NYForm IT-2015 inputs
field
type
description
yonkersWithholding
any
NY line 74 Yonkers withholding (W-2 box 19 with a Yonkers locality)
nyHouseholdCredit
any
NYS household credit from table 2 (us.ny.parameters citation)
nycTaxableIncome
any
NYC taxable income (IT-201 line 47) if NYC resident
nycHouseholdCredit
any
NYC household credit from table 5
yonkersSurcharge
any
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.
OHForm IT 104011 inputs
field
type
description
ohBusinessIncome
any
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
ohRetirementIncome
any
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)
ohAge65OrOlder
boolean
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)
ohBothSpousesQualifyingIncome
boolean
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)
ohFederalCdccTentative
any
federal Form 2441 line 9c (tentative credit before the federal liability limit) — the Ohio CDCC pays 100% of it when MAGI < $20,000
ohFederalCdccAllowed
any
federal Form 2441 line 11 (liability-limited allowed credit) — the Ohio CDCC pays 25% of it when MAGI is $20,000-$39,999
ohOtherCreditsPreJfc
any
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
ohEicOverride
any
OVERRIDE: us.oh.eic oracle answer — wins over the composer's 30%-of-federalEITC line 13 computation
ohNonresidentCredit
any
OH Schedule of Credits line 38 nonresident credit (Ohio IT NRC, hand-computed)
ohResidentCredit
any
OH Schedule of Credits line 39 resident credit for taxes paid other states (Ohio IT RC, hand-computed)
ohInterestPenalty
any
IT 1040 line 11 interest penalty on underpayment of estimated tax (Ohio IT/SD 2210)
OKForm 51150 inputs
field
type
description
okUsInterest
any
OK Schedule 511-A line 1: interest on U.S. government obligations included in federal AGI (not FNMA/GNMA)
okCsrsRetirement
any
OK Schedule 511-A line 3: Federal Civil Service Retirement System benefits paid in lieu of Social Security (100% excluded; CSA/CSF 1099-R claim number required — FERS does not qualify except the CSRS component or the FERS annuity supplement)
okMilitaryRetirement
any
OK Schedule 511-A line 4: military retirement benefits included in federal AGI (100% excluded)
okGovRetirementYou
any
OK Schedule 511-A line 5, TAXPAYER: Oklahoma-government / U.S. civil service retirement in the taxpayer's own name (OPERS, TRS, police, fire, judges, county/municipal systems) — excluded up to $10,000 per person (us.ok.retirement_exclusion)
okGovRetirementSpouse
any
OK Schedule 511-A line 5, SPOUSE: the spouse's own government retirement (separate $10,000 cap)
okOtherRetirementYou
any
OK Schedule 511-A line 6, TAXPAYER: other qualified plan / IRA / 403(b) / 457 / lump-sum retirement income — the $10,000 per-person cap is shared with line 5
okOtherRetirementSpouse
any
OK Schedule 511-A line 6, SPOUSE: the spouse's own other retirement income
okRailroadRetirement
any
OK Schedule 511-A line 7: U.S. Railroad Retirement Board benefits included in federal AGI (excluded)
okOutOfStateIncome
any
OK Form 511 line 4: income from real or tangible personal property or BUSINESS activity in another state (partnership/S-corp shares included) — NEVER wages, interest, dividends, pensions, unemployment, or gambling. When > 0 the composer prorates deductions and exemptions on Schedule 511-E and leaves lines 10-11 blank.
okMilitaryPay
any
OK Schedule 511-C line 1: active-duty, Reserve, and National Guard military pay included in federal AGI (100% excluded)
ok529Contributions
any
OK Schedule 511-C line 3: Oklahoma 529 College Savings Plan / OklahomaDream 529 contributions (incl. carryforwards and contributions through April 15) — the composer caps at $10,000 ($20,000 joint)
okOtherAdjustments
any
OK Schedule 511-C lines 2, 4-6 total: disability modification expenses, foster care (≤ $5,000), Parental Choice payments, and the misc codes (MSA/HSA, ag processing, organ donation ≤ $10,000, poll-worker leave, homebuyer savings $5,000/$10,000, ABLE $10,000/$20,000, etc.) — transcribed
okFederalItemized
boolean
taxpayer ITEMIZED on the federal return — Oklahoma then REQUIRES Oklahoma itemized deductions (Schedule 511-D) even if smaller than the standard deduction; a federal standard-deduction filer must take the Oklahoma standard deduction
okFederalItemizedTotal
any
federal Schedule A line 17 total itemized deductions (Schedule 511-D line 1)
okFederalSaltDeducted
any
state and local income OR sales taxes from Schedule A line 5a to the extent included in line 5e after the SALT cap (Schedule 511-D line 2 add-back)
okFederalMedical
any
federal Schedule A line 4 medical and dental (after the 7.5% floor) — exempt from the $17,000 Oklahoma cap
okFederalCharity
any
federal Schedule A line 14 gifts to charity — exempt from the $17,000 Oklahoma cap
okBlindExemptions
integer
count of legally-blind boxes (taxpayer/spouse) — $1,000 each, added to the shared `exemptions` count (self + spouse + dependents)
okSpecialExemptions65
integer
count of 65-or-older boxes (taxpayer/spouse, 0-2) — $1,000 each ONLY when federal AGI less Roth conversions is at or under $15,000 single / $25,000 joint / $12,500 MFS / $19,000 HOH (not listed for QSS — the composer denies it and discloses)
okRothConversionIncome
any
Roth IRA conversion income included in federal AGI — excluded from AGI for the special 65+ exemption limits only (attach Form 8606)
okFarmIncomeAveragingTax
any
OVERRIDE for line 14a: Form 573 farm income averaging tax (box 1) — agent-computed; replaces the table tax
okAdditionalTax
any
OK line 14b: HSA non-qualified withdrawal 10% additional tax (box 2), Oklahoma Affordable Housing credit recapture (box 3), or IRC § 965(h) installment (box 4)
okFederalChildCareCredit
any
federal child and dependent care credit allowed (Schedule 3 line 2 / Form 2441) — Oklahoma allows 20% (line 15, greater-of test; $100,000 federal AGI cliff)
okFederalChildTaxCredit
any
federal child tax credit PLUS additional child tax credit allowed (1040 line 19 + line 28, Schedule 8812) — Oklahoma allows 5% (line 15, greater-of test). Line 19 includes the $500 § 24(h)(4) other-dependent credit; the packet names only the CTC/ACTC — include it (it is part of § 24) and disclose when present
okOtherStateCredit
any
OK line 16: Form 511-TX credit for tax paid to another state on PERSONAL-SERVICES income (agent-computed per the form's proportion; capped at the remaining tax by the composer)
okUseTaxEstimate
boolean
filer kept no records of out-of-state purchases and elects the printed Use Tax Table estimate on federal AGI for line 19 (us.ok.use_tax — the 2025 table; for a TY2026 return the estimate REFUSES until the 2026 packet publishes, pass useTax instead) — otherwise pass useTax (worksheet amount) or nothing (certify no use tax is due)
okGrossHouseholdIncome
any
Forms 538-S / 538-H: TOTAL gross household income of everyone in the household, taxable or not — wages incl. nontaxable W-2 amounts, interest, dependents' income, full Social Security incl. Medicare premiums, pensions/IRAs, alimony, unemployment, EIC received, public assistance, child support, workers' comp, gross rents/business receipts; NOT deferred 401(k)/IRA contributions or gifts
okStrEligible
boolean
Form 538-S gates attested: Oklahoma resident (domiciled) the ENTIRE year, no TANF in any month, not a DOC inmate during the year after a felony conviction, not living in Oklahoma under a visa, and the return is filed by the due date — enables the sales tax relief credit (line 25)
okStrExemptions
integer
Form 538-S Box D qualified exemptions (yourself + spouse + federally-claimed dependents who were Oklahoma residents all year; the 65+/blind boxes NEVER count) — $40 each; defaults to the shared `exemptions` count
okStrHasDependent
boolean
filer can claim a dependent — raises the sales tax relief gross household income limit from $20,000 to $50,000
okStrIs65
boolean
taxpayer or spouse 65 or older by December 31 — raises the sales tax relief limit to $50,000
okStrDisabled
boolean
taxpayer or spouse has a physical disability constituting a substantial handicap to employment (proof attached) — raises the sales tax relief limit to $50,000
okPtrEligible
boolean
Form 538-H gates attested: 65 or older OR totally disabled, head of a household (owner who maintained the home — the 538-H definition, not the filing status), domiciled in Oklahoma the entire year — enables the property tax relief credit (line 24; also needs gross household income ≤ $12,000)
okPropertyTaxPaid
any
Form 538-H line 15: 2025 real estate (ad valorem) taxes paid on the homestead (no personal property taxes) — credit = amount over 1% of gross household income, max $200
okNaturalDisasterCredit
any
OK line 26: Natural Disaster Tax Credit from Form 576 (refundable; transcribed)
okForm578Credit
any
OK line 27: refundable credit for electricity generated by zero-emission facilities from Form 578 (85% of face; transcribed)
okEicEligible
boolean
Form 511-EIC eligibility under the FEDERAL 2020 rules attested: work-valid SSNs, not married filing separately, investment income $3,650 or less, and with no qualifying child age 25-64 and not a dependent — enables the Oklahoma EIC (line 28)
okEicQualifyingChildren
integer
EIC qualifying children under the 2020 federal rules (0, 1, 2, or 3+)
okEicEarnedIncome2025
any
Form 511-EIC line 15 (Tax Year 2025 column): total earned income — 1040 line 1z wages less excluded Medicaid waiver payments, plus elected nontaxable combat pay, plus net self-employment earnings (Schedule SE line 3 + 4b + 5a − line 13, statutory employee Schedule C line 1). The composer looks it up in the printed 2020 EIC table (us.ok.eic_2020_rules) with federalAGI as line 17.
okEicEarnedIncome2024
any
Form 511-EIC line 15 (Tax Year 2024 column): the PRIOR year's total earned income — Oklahoma lets the filer use 2024 or 2025 earned income; when given (with okEicAgi2024) the composer computes both columns and keeps the larger (line 20). Omit if the filer had no 2024 Oklahoma filing requirement.
okEicAgi2024
any
Form 511-EIC line 17 (Tax Year 2024 column): 2024 federal AGI — REQUIRED with okEicEarnedIncome2024 (the composer skips the 2024 column without it, since the line 19 AGI look-up cannot run)
okHomeschoolCredit
any
OK line 29: Parental Choice Tax Credit for homeschool expenses from Form 591-D (refundable) — the composer caps at $1,000 × okHomeschoolStudents when the count is given
okHomeschoolStudents
integer
OK line 29: number of eligible homeschool students claimed (one Form 591-D each)
okAmendedPaid
any
OK line 30 (amended return only): amount paid with the original return plus additional payments after it was filed
okAmendedPriorOverpayment
any
OK line 32 (amended return only): overpayment shown on the original / prior amended return or as previously adjusted
okAppliedToNextYear
any
OK line 35: overpayment applied to 2026 estimated tax (original return only)
okDonations
any
OK line 36: Schedule 511-H donations from the refund (CASA programs, Wildlife Diversity Fund — $2/$5/other)
okUnderpaymentInterest
any
OK line 40: underpayment-of-estimated-tax interest from Form OW-8-P (none when the income tax liability is under $1,000; when there is also an overpayment the composer nets it against the refund per the printed instruction)
okPenalty
any
OK line 41a: delinquent payment penalty (5% of line 39 minus line 19 after the original due date)
okInterest
any
OK line 41b: delinquent payment interest (1.25% per month from the original due date)
ORForm OR-4034 inputs
field
type
description
orAdditions
any
OR-40 line 8: Schedule OR-ASC line A5 additions (non-Oregon municipal interest, federal-state depreciation differences, 529 recapture)
orFederal1040Line22
any
federal Form 1040 LINE 22 (tax after nonrefundable credits) — the federal tax subtraction worksheet's line 1 (from compute_return, verbatim)
orExcessAptcRepayment
any
excess advance premium tax credit repayment (1040 Schedule 2 line 1a) — SUBTRACTED in the worksheet (floor 0)
orFederalOtherIncomeTaxes
any
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)
orFederalAoc
any
American Opportunity Credit (1040 line 29) — subtracted in the federal tax worksheet
orFederalRefundableAdoption
any
refundable adoption credit (1040 line 30) — subtracted
orFederalPtc
any
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.
orFederalTaxLiabilityOverride
any
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
orStateRefund
any
OR-40 line 12: OREGON state income tax refund from federal Schedule 1 line 1 (never other states' or local refunds)
orSubtractions
any
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).
orItemizedDeductions
any
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.
orStdBoxes
integer
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
orSpouseItemizes
boolean
MFS only: the other spouse itemizes — the Oregon standard deduction becomes $0
orDependentEarnedIncome
any
dependent-claimed filer's earned income — the standard deduction is limited to max($1,350, earned + $450), capped at the Table 5 amount
orTaxMethodOverride
any
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
orInstallmentInterest
any
OR-40 line 21: interest on installment-sale deferred tax liability (9% annual rate for 2025)
orCreditRecaptures
any
OR-40 line 22: tax recaptures from Schedule OR-ASC line C5
severe-disability boxes (6a/6b) + children with a qualifying disability (6d) — $256 each, $0 cliff above $100,000 federal AGI for EVERY filing status
orPoliticalContributions
any
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
orCarryforwardCredits
any
OR-40 line 30: Schedule OR-ASC line E9 carryforward credits used this year (capped at the remaining tax by the composer)
or2024TaxLiability
any
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).
orKickerDonate
boolean
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
orPtePayments
any
OR-40 line 36: estimated payments from Schedule OR-K-1 line 20 (PTE owner payments via Form OR-19)
orYoungestUnder3
boolean
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)
orKidsUnder6
integer
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.
orKidsObbbaAddback
any
Kids Credit worksheet line 2: tips/overtime/vehicle-interest subtractions claimed (OR-ASC codes 390/391/392) — ADDED BACK to qualifying income
orKidsLossAddback
any
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
orPenalty
any
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)
orInterest
any
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
orAppliedToNextYear
any
OR-40 line 48: refund applied to 2026 estimated tax
orCharitableCheckoffs
any
OR-40 line 49: Schedule OR-DONATE charitable checkoffs (reduce the refund)
orPoliticalPartyCheckoff
any
OR-40 line 50: political party $3 checkoff from the refund
or529Deposits
any
OR-40 line 51: Oregon 529 deposits from Schedule OR-529 (reduce the refund)
PAForm PA-4023 inputs
field
type
description
paGrossCompensation
any
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.
paUnreimbursedExpenses
any
PA-40 line 1b: Schedule UE unreimbursed employee business expenses (a compensation-class expense, never a line-10 deduction)
paInterest
any
PA-40 line 2: PA-taxable interest (gross class — no expenses; includes commercial-annuity interest taxable as PA interest)
paDividends
any
PA-40 line 3: PA-taxable dividends INCLUDING mutual-fund capital-gain distributions (PA classifies them as dividends, not gains)
paBusinessNet
any
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)
paSpouseBusinessNet
any
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)
paPropertyNet
any
PA-40 line 5, taxpayer's own net gain/loss from sale/exchange/disposition of property (negative allowed; no carryover)
paSpousePropertyNet
any
PA-40 line 5, spouse's own net property gain/loss
paRentRoyaltyNet
any
PA-40 line 6, taxpayer's own net rents/royalties/patents/copyrights (short-term rentals under 30 days are BUSINESS income, line 4)
paSpouseRentRoyaltyNet
any
PA-40 line 6, spouse's own net rent/royalty amount
paEstateTrust
any
PA-40 line 7: estate/trust income (PA Schedule J; an estate or trust cannot distribute a loss — never negative)
paGambling
any
PA-40 line 8: gambling and lottery winnings net of wager costs (noncash PA Lottery prizes exempt; cash prizes taxable)
paStudentLoanInterest
any
Schedule O code S: student loan interest PAID (new deduction for 2025; the composer caps at $2,500 — pass the uncapped amount)
pa529Contributions
any
Schedule O code T: § 529 contributions, ALREADY capped at $19,000 per beneficiary per taxpayer-spouse (2025); no deduction for rollovers/beneficiary changes
paAbleContributions
any
Schedule O code A: PA ABLE contributions, capped at the federal gift-tax exclusion ($19,000 for 2025)
paMsaHsaContributions
any
Schedule O codes M/H: MSA + HSA contributions at the federally-allowed amounts
paSpDependentChildren
integer
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
paEligibilityAddbacks
any
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.
paResidentCredit
any
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.
paScheduleDcCredit
any
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)
paScheduleOcCredits
any
PA-40 line 23 component: Schedule OC restricted credits total (transcribed; no oracle target)
paNrk1Withholding
any
PA-40 line 17: nonresident tax withheld from PA Schedule(s) NRK-1
paPenaltiesInterest
any
PA-40 line 27: penalties and interest incl. estimated-underpayment penalty (REV-1630)
RIForm RI-104032 inputs
field
type
description
riUseRateSchedule
boolean
RI line 8: compute with the Tax Computation Worksheet arithmetic at the exact taxable income instead of the Tax Table (taxable income under $100,000 uses the table's $50-row midpoint by instruction; $100,000 or more always uses the worksheet)
riSpouseClaimedAsDependent
boolean
RI Schedule E line 1b: the spouse can be claimed as a dependent on another return — no spouse exemption on a joint return
riTaxpayerFullRetirementAge
boolean
RI Schedule M lines 1s/1t: you reached Social Security full retirement age — the Division's 2025 bright line is BORN ON OR BEFORE MARCH 1, 1959. Required for both the Social Security and the pension/annuity modification (unattested → no modification)
riSpouseFullRetirementAge
boolean
RI Schedule M lines 1s/1t: the spouse was born on or before March 1, 1959 (joint returns only — the (b) Spouse column and the worksheet's 'either you or your spouse' test)
riSocialSecurityBenefits
any
RI Social Security Modification Worksheet line 8: TOTAL Social Security benefits, federal Form 1040 line 6a (the denominator of the eligible percentage). Exclude Railroad Retirement
riSocialSecurityBenefitsFraPerson
any
RI Social Security Modification Worksheet line 9: the part of line 6a attributable to the person born on or before 03/01/1959 — only needed on a joint return where ONE spouse qualifies; defaults to the full line 6a (percentage 1.0000)
riTaxpayerPensionIncome
any
RI Schedule M line 1t table, column (a): YOUR federally taxable pension and annuity income from Form 1040 line 5b ONLY. Do NOT include IRAs (line 4b), Railroad Retirement (line 1d), or a military service pension (line 1v). Capped at $50,000 per person for 2025
riSpousePensionIncome
any
RI Schedule M line 1t table, column (b): the SPOUSE's Form 1040 line 5b pension and annuity income (joint returns only), separately capped at $50,000
riMilitaryServicePension
any
RI Schedule M line 1v: military service pension benefits as defined in 20 C.F.R. § 212.2, from Form 1040 line 5b (§ 44-30-12(c)(11)) — no cap, no age or income test; must not also appear in riTaxpayerPensionIncome
riRailroadRetirementBenefits
any
RI Schedule M line 1d: Railroad Retirement benefits taxed federally (1974 Railroad Retirement Act) — subtracted in full, and excluded from the Social Security and pension modifications
riTuitionSavingsContributions
any
RI Schedule M line 1g: contributions to a Rhode Island CollegeBound (§ 529) account — the composer caps the CONTRIBUTION modification at $500 ($1,000 on a joint return), 'regardless of the number of accounts'. Qualified withdrawals included in federal AGI are a separate, uncapped line 1g item — pass those in `subtractions`
riOutOfStateBondInterest
any
RI Schedule M line 2a: interest on obligations of any state or its political subdivisions OTHER than Rhode Island (§ 44-30-12(b)(1), (b)(2))
riHr1Addback
any
RI Schedule M line 2k: add-back of federal H.R. 1 (P.L. 119-21) provisions from RI Schedule HR1 - Individual, line 1f (§ 44-30-12(b)(9)) — new for tax year 2025
riFederalChildCareCredit
any
RI Schedule I line 20: the federal credit for child and dependent care expenses from federal Form 1040 Schedule 3, line 2 — Rhode Island allows 25% of it, capped at the line 8 tax (nonrefundable)
riOtherStateIncome
any
RI Schedule II line 24: income derived from the other state, determined as it would be for federal purposes. More than one state uses Form RI-1040MU (sum the line 29 amounts)
riOtherStateTaxPaid
any
RI Schedule II line 28: income tax actually due and paid to the other state (not the amount withheld — if it was all refunded, enter $0). Attach a copy of the other state's return
riCheckoffContributions
any
RI Checkoff Schedule line 38: voluntary contributions (drug program, Olympic $1/$2 joint, organ transplant, arts council, nongame wildlife, childhood disease, military family relief, behavioral health) — these INCREASE the balance due or reduce the refund
riCreditRecapture
any
RI-1040 line 10b: recapture of prior year other Rhode Island credits, from RI Schedule CR line 12
riIndividualMandatePenalty
any
RI-1040 line 12b: individual mandate (health insurance) shared responsibility penalty — leave $0 and certify full-year coverage where it applies
riUseTaxLookupTable
boolean
RI Schedule U: use the § 44-30-100 safe-harbor lookup table (0.08% of federal AGI, or the printed $5-$60 band) instead of actual purchases. Either way the taxpayer must PROACTIVELY check the line 12a attestation box — software may not pre-check it
riUseTaxPurchases
any
RI Schedule U line 1: total price of purchases subject to the 7% use tax (the actual method)
riSalesTaxPaidOtherStates
any
RI Schedule U line 3: sales tax paid to other states on those purchases
riLargePurchasesNetUseTax
any
RI Schedule U line 7e: net use tax on each SINGLE purchase of $1,000 or more (cost × 7% less sales tax paid), which must be listed individually and is added on top of the lookup-table amount
riAge65OrDisabled
boolean
Form RI-1040H Part 1 question D: you or your spouse were 65 or older and/or disabled (receiving Social Security disability) as of December 31, 2025 — required for the property tax relief credit (unattested → not claimed)
riHouseholdIncome
any
Form RI-1040H Part 5 line 32: TOTAL household income of ALL persons in the household — taxable AND non-taxable (gross Social Security and pensions, cash public assistance, workers' compensation, unemployment), with rental/business/capital losses added back. This is NOT federal AGI. Must be $40,730 or less for 2025
riHouseholdMembers
integer
Form RI-1040H line 1f: number of persons in the household — selects the '1 person' or '2 or more' column of the computation table (they differ only in the $13,971-$17,460 band). Defaults to 1
riPropertyTaxPaid
any
Form RI-1040H line 2: property taxes paid or payable for 2025 on the homestead (homeowners, Part 3)
riRentPaid
any
Form RI-1040H line 7: rent paid in 2025 (renters, Part 4) — 20% of it counts as property tax. For rented LAND the form adds 20% of the rent to the property tax on line 2
riLeadPaintCredit
any
RI-1040 line 14e: residential lead abatement credit from Form RI-6238 line 7 (max $5,000 per unit for removal/abatement, $1,500 for reduction/mitigation, up to three units). Refundable, but rationed against a $250,000 statewide annual fund — the amount received may be prorated
riPreviouslyIssuedOverpayment
any
RI-1040 line 14h: previously issued overpayments (amended returns only)
riUnderestimatingInterest
any
RI-1040 line 15b: underestimating interest from Form RI-2210 or RI-2210A — added to the amount due, or subtracted from the overpayment
riAppliedToNextYear
any
RI-1040 line 18: amount of the overpayment to apply to 2026 estimated tax (capped at the overpayment remaining after line 15b)
SCForm SC104027 inputs
field
type
description
scFederalTaxableIncome
any
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.
scAdditions
any
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).
scSubtractionsOther
any
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
scNetLtcgAfterLosses
any
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)
scRetirementIncomeYou
any
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)
scRetirementIncomeSpouse
any
spouse's qualified retirement income for line p-2 (each spouse's own cap; joint returns)
scMilitaryRetirementYou
any
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
scMilitaryRetirementSpouse
any
spouse's military retirement income (line p-5)
scIs65You
boolean
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)
scIs65Spouse
boolean
spouse was 65 or older by December 31 (lines p-2/q-2)
scSubsistenceDays
integer
SC line s: days as a full-time federal/state/local law enforcement officer, firefighter, or EMS worker — $16/day subsistence allowance
scDependents
integer
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
scDependentsUnder6
integer
SC line t: dependents under age 6 on December 31 — the SAME $4,930 again each (on top of their line w exemption)
scConsumerProtection
any
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)
scLumpSumTax
any
SC1040 line 7: tax on lump-sum distribution (SC4972, agent-computed, attached)
scActiveTradeTax
any
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
any
SC1040 line 9: tax on excess Catastrophe Savings Account withdrawals
scCareExpenses
any
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
scCareChildren
integer
count of qualifying care children/dependents — 2+ raises the SC CDCC cap from $210 to $420
scLowerQualifiedEarnedIncome
any
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)
scI290Payments
any
SC1040 line 19: nonresident real estate withholding paid on Form I-290
scOtherWithholding
any
SC1040 line 20: other SC withholding from 1099s (W-2 amounts go in the shared stateWithholding for line 16)
scTuitionCredit
any
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)
scAppliedToNextYear
any
SC1040 line 27: amount of the line 24 overpayment credited to 2026 estimated tax
scContributions
any
SC1040 line 28: check-off contributions total (I-330 attached; reduces the refund)
scLatePenalties
any
SC1040 line 32: late filing/late payment penalties and interest
scUnderpaymentPenalty
any
SC1040 line 33: underpayment of estimated tax penalty (SC2210 attached)
VAForm 76024 inputs
field
type
description
vaAgeDeduction
any
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.
vaAgeQualifyingFull
integer
count of filers (taxpayer/spouse) born ON OR BEFORE January 1, 1939 — each gets the UNCONDITIONAL $12,000 age deduction (no income test)
vaAgeQualifyingTested
integer
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))
vaRefundableEitc
any
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.
vaSpouseTaxAdjustment
any
OVERRIDE ONLY — the composer now computes the VA Spouse Tax Adjustment worksheet itself when vaYourVagi/vaSpouseVagi are provided. If passed, this amount wins.
vaYourVagi
any
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.
vaSpouseVagi
any
spouse's separate VAGI for the STA worksheet (Form 760 line 17 box; MFJ only)
vaYourAgeBlindBoxes
integer
STA worksheet Part 1 line 2: PRIMARY taxpayer's 65+/blind box count (0-2) — per-spouse exemption = boxes x $800 + $930
vaSpouseAgeBlindBoxes
integer
STA worksheet Part 1 line 2: spouse's 65+/blind box count (0-2)
vaFamilyVagi
any
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
vaItemizing
boolean
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
vaItemizedMedical
any
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)
vaItemizedStateLocalIncomeTaxes
any
VA Sch A line 5a when INCOME taxes are claimed (mutually exclusive with sales taxes)
vaItemizedSalesTaxes
any
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)
vaItemizedRealEstateTaxes
any
VA Sch A line 5b real estate taxes — NOT subject to the SALT cap for Virginia
vaItemizedPersonalPropertyTaxes
any
VA Sch A line 5c personal property taxes — NOT subject to the SALT cap for Virginia
vaItemizedOtherTaxes
any
VA Sch A line 6 other taxes (foreign income tax etc.)
vaItemizedMortgageInterest
any
VA Sch A home mortgage interest and points (federal Schedule A amount)
vaItemizedInvestmentInterest
any
VA Sch A investment interest (protected from the overall limitation)
vaItemizedCharitable
any
VA Sch A charitable contributions (federal Schedule A amount)
vaItemizedCasualty
any
VA Sch A casualty/theft losses (protected from the overall limitation)
vaItemizedGambling
any
VA Sch A gambling losses (§ 165(d), limited to winnings; protected from the overall limitation)
vaItemizedOther
any
VA Sch A other itemized deductions
vaScheduleAdjDeductions
any
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
VTForm IN-11146 inputs
field
type
description
vtUseRateSchedule
boolean
Form IN-111 line 8: apply the rate schedule at the exact taxable income instead of the printed Tax Table (mandatory below $75,000: 'TAXABLE INCOME UNDER $75,000 USE THE TAX TABLES')
vtNonVermontBondInterest
any
Schedule IN-112 Part I line 3: interest and dividends from NON-Vermont state and local obligations exempt from federal tax (line 1 less the Vermont-obligation portion on line 2) — an ADDITION
vtBonusDepreciationAddback
any
Schedule IN-112 Part I line 4: federal bonus depreciation allowed under IRC § 168(k) (and, per the 2025 Federal Conformity Supplement, § 168(n) and large-business § 174A) — an ADDITION; use `additions` for anything else the Supplement routes here
vtUsObligationInterest
any
Schedule IN-112 Part I line 7: interest income from U.S. government obligations — also subtracted from federal AGI before the 3% minimum tax on line 8
vtNetAdjustedCapitalGain
any
Schedule IN-153 Part I line 8: net adjusted capital gain (the smaller of federal Schedule D lines 15 and 16, less qualified dividends and allocated investment interest) — the base of the $5,000 flat exclusion; $0 when the federal return shows a net capital loss
vtEligibleLongTermGain
any
Schedule IN-153 Part II line 17: net adjusted capital gain on assets held MORE than three years, excluding a primary or nonprimary residence, depreciable personal property (other than farm property and standing timber) and publicly traded stocks, bonds and financial instruments — 40% is excludable up to $350,000
vtFederalTaxableIncome
any
Schedule IN-153 line 20: federal taxable income (Form 1040 line 15) — the capital gains exclusion cannot exceed 40% of it; REQUIRED whenever a capital gain is passed
vtPriorYearBonusDepreciation
any
Schedule IN-112 Part I line 9: the subtraction for prior years' bonus depreciation (standard MACRS less the federal amount; Technical Bulletin TB-44)
vtTaxableStateRefunds
any
Schedule IN-112 Part I line 10: taxable refunds of state and local income taxes reported on federal Form 1040 — subtracted
vtFederalMedicalExpenses
any
Medical Deduction Worksheet line 1a: medical and dental expenses from federal Schedule A line 4 — only the excess over the Vermont standard deduction plus exemptions (Form IN-111 line 6) is subtracted on Schedule IN-112 line 11
vtNonAllowableMedicalExpenses
any
Medical Deduction Worksheet line 1b: continuing care retirement community entrance fees and recurring monthly payments included in line 1a, which Vermont disallows
Schedule IN-112 line 12: the § 5830e(e)(1) election — exclude EITHER federally taxable Social Security ('social_security', using taxableSocialSecurity) OR up to $10,000 of Civil Service / other non-Social-Security contributory system income ('contributory_system', using vtContributorySystemIncome). Only one may be elected; the military exclusion is separate and additional
vtContributorySystemIncome
any
Retirement Income Exemption Worksheet line 11: income from the Civil Service Retirement System or another U.S., Vermont or other-state contributory system based on earnings NOT covered by Social Security — the first $10,000 is excludable under the 'contributory_system' election
vtMilitaryRetirementIncome
any
Schedule IN-112 line 13: federally taxable U.S. military retirement and military survivor benefit income (Form 1040 line 5b, DFAS 1099-R) — excluded in full at federal AGI up to $125,000, phased out to $175,000, any filing status
vtRailroadRetirement
any
Schedule IN-112 Part I line 14: Railroad Retirement Tier 1 and Tier 2 benefits included in federal AGI — exempt in full
vtExemptBondInterest
any
Schedule IN-112 Part I line 15: interest from Vermont Student Assistance Corporation, Build America, Vermont Telecommunications Authority and Vermont Public Power Supply Authority bonds included in federal AGI
vtStudentLoanInterestPaid
any
Schedule IN-112 line 16a: total interest paid in the year on qualified student loans — the excess over the federal deduction is subtracted, unless federal AGI exceeds $200,000 (joint) or $120,000 (all others)
vtStudentLoanInterestDeductedFederally
any
Schedule IN-112 line 16b: student loan interest already deducted on federal Schedule 1 line 21
vtSpouseClaimedAsDependent
boolean
Form IN-111 line 5b: another person can claim the spouse as a dependent, so the joint return takes no spouse exemption
vtFederalAdditionalTaxes
any
Schedule IN-119 Part I line 4: federal additional tax on qualified plans, IRAs, HSAs and MSAs, recapture of the federal investment credit (Vermont portion) and Form 4972 lump-sum tax — 24% is ADDED to the Vermont tax on line 9
vtVermontCreditRecapture
any
Schedule IN-119 Part I line 6: recapture of Vermont credits — added on line 9
vtFederalElderlyDisabledCredit
any
Schedule IN-119 Part II line 8: the federal credit for the elderly or the disabled (Schedule R) — 24% is a nonrefundable Vermont credit through line 9
vtVermontInvestmentCredit
any
Schedule IN-119 line 9: the federal investment tax credit attributable to Vermont property — 24% is credited
vtFarmIncomeAveragingCredit
any
Schedule IN-119 line 10: the reduction in federal tax from farm income averaging (Schedule J) — 24% is credited
vtSolarCreditCarryforward
any
Schedule IN-119 line 13: Vermont-based solar energy credit carryforward (at 24%)
vtCharitableContributions
any
Form IN-111 line 11: charitable contributions allowable under IRC § 170, whether or not itemized federally — the credit is 5% of the first $20,000
vtOtherStateIncome
any
Schedule IN-117 line 9: modified AGI taxed by the other state or Canadian province AND by Vermont (the AGI taxed there, adjusted for its bonus depreciation, non-Vermont obligation and U.S. interest items); one schedule per state, pass the sum
vtOtherStateTaxPaid
any
Schedule IN-117 line 20: income tax PAID to the other state or Canadian province — not withholding, not city or county tax, not the part of Canadian tax taken as a federal foreign tax credit
vtVheipContributions
any
Schedule IN-119 Part II line 1: contributions to Vermont Higher Education Investment Plan (VT529) accounts — the credit is 10% of the first $2,500 per beneficiary ($5,000 joint)
vtVheipBeneficiaries
integer
Schedule IN-119 Part II line 1: the number of VHEIP beneficiaries contributed for
vtSelfEmploymentIncome
any
Form IN-111 line 21 worksheet line 1: net earnings from self-employment, federal Schedule SE line 6 — the child care contribution is 0.11% of the Vermont-source portion
vtSelfEmploymentIncomeOutsideVermont
any
Form IN-111 line 21 worksheet line 2: the part of Schedule SE line 6 earned for work performed outside Vermont
vtUseTaxEstimateFromTable
boolean
Use Tax Worksheet Part 1: no records of untaxed purchases under $1,000 were kept — estimate them from the AGI table ($0 to $45 by $10,000 band; 0.05% of AGI, at most $150, above $100,000)
vtUseTaxSmallPurchases
any
Use Tax Worksheet line 2a: total recorded untaxed purchases of items under $1,000 each (6%)
vtUseTaxLargePurchases
any
Use Tax Worksheet line 3a: total untaxed purchases of items of $1,000 or more each (6%, always itemized)
vtUseTaxPaidOtherState
any
Use Tax Worksheet line 3d: sales tax paid to another state on those purchases
vtVoluntaryContributions
any
Form IN-111 line 24e: total voluntary contributions to the Vermont Veterans Fund, Green Up Vermont, Nongame Wildlife Fund and Vermont Children's Trust Foundation (lines 24a-24d) — added to the balance due or taken from the refund
vtRealEstateWithholding
any
Form IN-111 line 26d: 2025 Vermont real estate withholding from Form RW-171
vtNonresidentEstimatedPayments
any
Form IN-111 line 26e: nonresident estimated tax payments (nonresident withholding) allocated on Schedule K-1VT line 30
vtAppliedToNextYear
any
Form IN-111 line 28a: refund to be credited to 2026 estimated tax
vtAppliedToPropertyTaxBill
any
Form IN-111 line 28b: refund to be credited to the 2026 property tax bill
vtUnderpaymentInterestPenalty
any
Form IN-111 line 31: interest and penalty on underpayment of estimated tax from Worksheet IN-152 or IN-152A
vtEitcQualifyingChildren
integer
Schedule IN-112 Part II line 5: number of qualifying children from federal Schedule EIC — one or more makes the Vermont credit 38% of federalEITC; none makes it 100%
vtChildrenSixOrUnder
integer
Schedule IN-112 Part II line 3: qualifying children six or younger at the close of the calendar year (born 2019-2025 for tax year 2025) — $1,000 each, phased out $20 per $1,000 of federal AGI over $125,000
vtFederalChildCareCredit
any
Schedule IN-112 Part II line 1: the federal child and dependent care credit from Form 2441 line 11 — Vermont pays 72%, refundable
vtVeteranDischargeRecord
boolean
Schedule IN-112 Part II lines 8-12: the filer has a discharge record or other record of separation from active duty verifying service in the uniformed services — the $250 refundable veteran credit, phased out between $25,000 and $30,000 of federal AGI (new for 2025)
WIForm 126 inputs
field
type
description
wiScheduleIAdjustments
any
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
wiCapitalGainSubtraction
any
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)
wiRetirement67Income
any
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
wiBothSpouses67
boolean
both spouses 67+ on December 31 (joint returns) — raises the SB-16 cap to $48,000
wiDependentEarnedIncome
any
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))
wiAge65Boxes
integer
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)
wiItemizedComponents
any
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
wi2441Credit
any
Schedule WI-2441 line 14 — Wisconsin's additional child and dependent care credit (its own recomputation; transcribe the schedule's result)
wiBlindWorkerExpenses
any
blind worker transportation services qualifying expenses (Form 1 line 15 credits 50%)
wiRentHeatIncluded
any
2025 rent on the principal Wisconsin residence with heat INCLUDED (line 16a; 2.4% via the printed table's $100-row midpoints)
wiRentHeatNotIncluded
any
rent with heat NOT included (line 16a; 3.0% table)
wiPropertyTaxesPaid
any
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
wiMarriedHoh
boolean
the Form 1 'Head of household, married' checkbox applies — shares the MFS $150 school property tax credit cap
wiLowerQualifiedEarnedIncome
any
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)
wiOtherStateCredit
any
Form 1 line 20: net income tax paid to another state (Schedule OS, agent-computed)
wiDonations
any
Form 1 line 24: Schedule 3 fund donations total
wiFederalRetirementPenalties
any
the FEDERAL penalties on IRAs/retirement plans/MSAs etc. — Wisconsin charges 33% of them on line 25 ('x .33' printed)
wiOtherPenalties
any
Form 1 line 26 other penalties (see instructions p.25)
wiEicQualifyingChildren
integer
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)
wiFederalEicForWi
any
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
wiFarmlandCredit
any
Form 1 line 31: farmland preservation credit (Schedules FC/FC-A, transcribed)
wiRepaymentCredit
any
Form 1 line 32: repayment of income previously taxed credit
wiHomesteadCredit
any
Form 1 line 33: homestead credit (Schedule H/H-EZ circuit breaker, agent-computed, refundable)
wiVeteransCredit
any
Form 1 line 34: eligible veterans and surviving spouses property tax credit
wiAppliedToNextYear
any
Form 1 line 42: overpayment applied to 2026 estimated tax
wiScheduleUInterest
any
Form 1 line 44: Schedule U underpayment interest
WVForm IT-14055 inputs
field
type
description
wvUseRateSchedule
boolean
WV line 8: compute from the Rate Schedule at the exact income instead of the printed Tax Table (single/HOH/MFJ/widow(er) under $100,000 use the table by instruction; MFS and $100,000+ always use the schedule)
wvSpouseClaimedAsDependent
boolean
WV exemption box (b): the spouse can be claimed as a dependent on another return — no spouse exemption
wvSurvivingSpouseExemption
boolean
WV exemption box (d): an unremarried surviving spouse in one of the two taxable years after the year of the spouse's death — one extra $2,000 exemption
wvSurvivingSpouseModification
boolean
WV Schedule M line 48: unremarried surviving spouse of a decedent who was 65 or disabled, in the taxable year after the death — up to $8,000 less lines 29-34
wvEarnedIncome
any
WV line 5 low-income exclusion: earned income (wages, salaries, tips, net self-employment) — REQUIRED when federal AGI is $10,000 or less ($5,000 MFS) for the exclusion to be computed
wvNonWvBondInterest
any
WV Schedule M line 52: interest or dividends on non-West Virginia state and local bonds (added)
wvSpouseTaxableSocialSecurity
any
WV Schedule M line 34 column B: the SPOUSE's share of federally taxable Social Security (taxableSocialSecurity is the joint total; the taxpayer's column is the remainder)
wvUsInterest
any
WV Schedule M line 29 column A: interest/dividends on U.S. and West Virginia obligations exempt from state tax
wvSpouseUsInterest
any
WV Schedule M line 29 column B (spouse)
wvFederalLawEnforcementRetirement
any
WV Schedule M line 30 column A: retired federal law enforcement officer / firefighter retirement benefits (100%)
wvSpouseFederalLawEnforcementRetirement
any
WV Schedule M line 30 column B (spouse)
wvPoliceFireRetirement
any
WV Schedule M line 31 column A: West Virginia state or local police, deputy sheriffs', or firemen's retirement (100%, excluding PERS)
wvSpousePoliceFireRetirement
any
WV Schedule M line 31 column B (spouse)
wvMilitaryRetirement
any
WV Schedule M line 32 column A: military retirement including survivorship annuities (100%)
wvSpouseMilitaryRetirement
any
WV Schedule M line 32 column B (spouse)
wvPersTrsFederalRetirement
any
WV Schedule M line 33 column A: West Virginia PERS / Teachers' Retirement plus federal retirement not on line 30 — the composer caps the combined amount at $2,000 per person
wvSpousePersTrsFederalRetirement
any
WV Schedule M line 33 column B (spouse), capped at $2,000
wvActiveDutyPay
any
WV Schedule M lines 36-37: qualifying active duty (Title 10 contingency operations) and active military separation pay
wvStateRefund
any
WV Schedule M line 38: state and local income tax refunds included in federal income
wvSmart529Contributions
any
WV Schedule M line 39: SMART529 / Prepaid Tuition Trust contributions (no cap; annual statement required)
wvRailroadRetirement
any
WV Schedule M line 40: Railroad Retirement Board income in federal AGI (100%)
wvLongTermCarePremiums
any
WV Schedule M line 41: long-term care insurance premiums
wvAbleContributions
any
WV Schedule M line 43: ABLE account contributions
wvJumpstartDeposits
any
WV Schedule M line 44: Jumpstart Savings Program deposits — the composer caps at $25,000
wvGamblingLosses
any
WV Schedule M line 46: gambling losses (not more than winnings; federal itemizers only)
wvTaxpayerAge65OrDisabled
boolean
WV Schedule M line 47 column A: the taxpayer is 65 or older on December 31 or certified permanently and totally disabled — up to $8,000 modification net of lines 29-34
wvSpouseAge65OrDisabled
boolean
WV Schedule M line 47 column B: the spouse is 65 or older or certified disabled (joint returns)
wvTaxpayerIncomeNotOnLines35to46
any
WV Schedule M line 47 box (c) column A: the taxpayer's income not reported on lines 35-46 (defaults to $8,000, the cap)
wvSpouseIncomeNotOnLines35to46
any
WV Schedule M line 47 box (c) column B (defaults to $8,000)
wvFederalTaxExemptInterest
any
WV Schedule FTC-1 line 3 / HEPTC-1 line 4b: federal tax-exempt interest not already in line 2
wvFederalAmt
boolean
WV: the filer paid federal alternative minimum tax — no Family Tax Credit, SCTC, or HEPTC
wvFederalChildCareCredit
any
WV Recap line 18: the federal child and dependent care credit (Form 2441) — 50% nonrefundable
wvOtherStateTax
any
WV Schedule E line 1: income tax computed on the other state's return (not withholding; not city taxes) — attach nothing, keep the return
wvOtherStateIncome
any
WV Schedule E line 3: net income derived from the other state included in West Virginia total income
wvHouseholdSize
integer
WV SCTC / HEPTC: number of people living in the household (defaults to 1 + spouse + dependents)
wvSeniorCitizenCreditAmount
any
WV line 18: the Senior Citizens Tax Credit from the mailed Schedule SCTC-A Part III line 2 (Homestead Exemption participants; federal AGI ≤ 150% of poverty)
wvPropertyTaxPaid
any
WV Schedule HEPTC-1 line 1: West Virginia property tax paid on the owner-occupied home in 2025 (after discount, before interest; Class 2 receipt required)
wvWorkersCompensation
any
WV Schedule HEPTC-1 line 4c: workers' compensation received
wvNontaxableSocialSecurity
any
WV Schedule HEPTC-1 line 4d: Social Security, SSI, and SSDI received but not in federal AGI
wvOtherHouseholdIncome
any
WV Schedule HEPTC-1 line 4e: income of other household members who would file separately
wvNotRequiredToFileFederally
boolean
WV SCTC / HEPTC eligibility: not required to file a federal return — the poverty-guideline test then uses income less Social Security benefits (pass wvHouseholdIncomeLessSocialSecurity)
wvHouseholdIncomeLessSocialSecurity
any
WV SCTC / HEPTC: income excluding Social Security when not required to file federally
wvNonFamilyAdoptionCredit
any
WV line 17: Non-Family Adoption Tax Credit (Schedule NFA-1)
wvBuildWvCredit
any
WV line 20: Build WV Property Value Adjustment refundable credit (Schedule PVA-2)
wvMotorVehicleTaxPaid
any
WV line 21A: personal property tax timely paid to the sheriff on owned motor vehicles — 100% refundable credit (§ 11-13MM-3; Schedule MV-1)
wvDisabledVeteranPropertyTax
any
WV line 21B: real property tax timely paid on a disabled veteran's (or eligible widowed spouse's) homestead — 100% refundable (§ 11-13MM-4); bars the SCTC and HEPTC
wvSmallBusinessPropertyTax
any
WV line 21C: personal property tax timely paid by an eligible small business (≤ $1 million appraised), net of vehicle tax claimed in 21A — 50% credit (§ 11-13MM-5)
wvUnderpaymentPenalty
any
WV line 12: Form IT-210 underpayment penalty
wvUseTaxPurchases
any
WV line 13 / Schedule UT line 1: purchases subject to the 6% state use tax on which no sales tax was paid (net of credit for sales tax paid elsewhere)
wvMunicipalUseTaxPurchases
any
WV Schedule UT Part II: purchases used in a municipality with a municipal use tax
wvMunicipalUseTaxRate
number
WV Schedule UT Part II: municipal use tax rate in percent (0.5 or 1)
wvDonations
any
WV line 26: donations to the Children's Trust Fund, Division of Veterans Assistance, and State Veterans Cemetery
wvCreditForward
any
WV line 27: overpayment to credit to 2026 estimated tax
wvAmendedRefund
any
WV line 11 (amended only): overpayment previously refunded or credited
wvAmendedPaid
any
WV line 22 (amended only): amount paid with the original return
Example
compute state return vt. Captured from the engine at corpus build time.