io.github.Invaro/opentax

{
  "type": "object",
  "properties": {
    "corpIsREITorRIC": {
      "type": "boolean",
      "description": "The corporation is a real estate investment trust (§ 856) or regulated investment company (§ 851). REFUSES — their dividends-paid deduction and distribution requirements are not modeled."
    },
    "employeeAnnualWages": {
      "type": [
        "number",
        "string"
      ],
      "description": "One employee's annual wages, for the employer-side payroll-tax target (§ 3111 FICA + FUTA). In dollars."
    },
    "qreCurrentYear": {
      "type": [
        "number",
        "string"
      ],
      "description": "Qualified research expenses for the current year (§ 41(b); § 41(d) qualification attested). In dollars."
    },
    "qreAvgPrior3Years": {
      "type": [
        "number",
        "string"
      ],
      "description": "Average annual qualified research expenses over the 3 preceding years — 0 means no prior QREs (the 6% startup rate of § 41(c)(4)(B) applies). In dollars."
    },
    "entityLegalForm": {
      "type": "string",
      "enum": [
        "llc",
        "corporation"
      ],
      "description": "The business's state-law legal form: a limited liability company, or a state-law corporation (a per-se corporation under Treas. Reg. § 301.7701-2(b)(1))."
    },
    "llcMemberCount": {
      "anyOf": [
        {
          "type": "integer"
        },
        {
          "type": "string"
        }
      ],
      "description": "Number of members (owners) of the LLC — one member defaults to disregarded-entity treatment, two or more to partnership (Treas. Reg. § 301.7701-3(b)(1))."
    },
    "filedForm8832CorpElection": {
      "type": "boolean",
      "description": "The entity filed a Form 8832 election to be classified as an association taxable as a corporation (Treas. Reg. § 301.7701-3(c))."
    },
    "filedForm2553SElection": {
      "type": "boolean",
      "description": "The entity filed a timely Form 2553 S election under § 1362(a)(1) (for an eligible entity this also deems association classification, Reg. § 301.7701-3(c)(1)(v)(C))."
    },
    "sCorpShareholderCount": {
      "anyOf": [
        {
          "type": "integer"
        },
        {
          "type": "string"
        }
      ],
      "description": "Number of shareholders, counting married couples and § 1361(c)(1) family members as one (§ 1361(b)(1)(A): may not exceed 100)."
    },
    "sCorpHasIneligibleShareholder": {
      "type": "boolean",
      "description": "Any shareholder is ineligible under § 1361(b)(1)(B)–(C): a nonresident alien, or an entity other than an estate or eligible trust/exempt organization."
    },
    "sCorpHasMultipleStockClasses": {
      "type": "boolean",
      "description": "The corporation has more than one class of stock (§ 1361(b)(1)(D); differences in voting rights alone do not create a second class, § 1361(c)(4))."
    },
    "corpTaxableIncome": {
      "type": [
        "number",
        "string"
      ],
      "description": "The C corporation's taxable income BEFORE the § 250 deduction, if already computed — used as-is when provided. Leave at 0 to have the engine compute it from corpGrossIncome and the deduction components (charitable/DRD/NOL machinery). CONTRACT: the § 250 deduction is computed separately from corpFDDEI/corpNCTI and subtracted by the tax rule — an AS-FILED Form 1120 line 30 already nets out § 250, so when providing corpFDDEI/corpNCTI enter the pre-§ 250 amount here (line 30 plus the § 250 deduction as filed), never the net. In dollars."
    },
    "corpGrossIncome": {
      "type": [
        "number",
        "string"
      ],
      "description": "The corporation's gross income (§ 61), INCLUDING any dividends received, any § 951 subpart F and § 951A NCTI/GILTI inclusions with their § 78 gross-ups (§ 951A(a) is a gross-income INCLUSION — the § 250 deduction is computed separately from corpNCTI), and any § 245A-eligible foreign-sub dividends. In dollars."
    },
    "corpOrdinaryDeductions": {
      "type": [
        "number",
        "string"
      ],
      "description": "Ordinary business deductions (salaries, rents, prior-year amortization, …) — everything EXCEPT charitable contributions, the dividends-received deduction, and NOLs, which have their own limited rules. Enter compensation already limited by § 162(m) (no deduction for a covered employee's remuneration over $1,000,000 at a publicly held corporation — not modeled, attested). In dollars."
    },
    "corpCharitableContributions": {
      "type": [
        "number",
        "string"
      ],
      "description": "The corporation's charitable contributions — current-year gifts plus allowable prior-year § 170(d)(2) carryovers being used (both subject to the same ceiling and, from 2026, the OBBBA floor). In dollars."
    },
    "corpDividendsReceived": {
      "type": [
        "number",
        "string"
      ],
      "description": "Dividends received from other taxable domestic corporations (§ 243 DRD; must also be included in corpGrossIncome). Enter only dividends on stock meeting the § 246(c) holding period (held more than 45 days during the 91-day window around the ex-dividend date; 90/181 for certain preferred) — attested; § 1059 extraordinary-dividend basis reduction not modeled. In dollars."
    },
    "corpDrdOwnershipTier": {
      "type": "string",
      "enum": [
        "under-20",
        "20-to-80",
        "80-plus"
      ],
      "description": "Ownership of the dividend-paying corporation: under 20% (50% DRD), 20–80% (65% DRD), or 80%+ affiliated (100% DRD, § 243(a)(3))."
    },
    "corpNOLCarryforward": {
      "type": [
        "number",
        "string"
      ],
      "description": "Net operating loss carryforward available this year (§ 172: deduction limited to 80% of taxable income before the NOL; post-TCJA, no carrybacks). In dollars."
    },
    "corpPriorYearTax": {
      "type": [
        "number",
        "string"
      ],
      "description": "Tax shown on the corporation's preceding-year return (§ 6655(d) prior-year prong; unavailable if that year showed zero tax or was short). In dollars."
    },
    "corpIsLargeCorporation": {
      "type": "boolean",
      "description": "The corporation had taxable income of $1,000,000 or more in any of the 3 preceding taxable years (§ 6655(g)(2) 'large corporation' — may not use the prior-year safe harbor)."
    },
    "corpFDDEI": {
      "type": [
        "number",
        "string"
      ],
      "description": "TY2025: foreign-derived intangible income (FDII); TY2026+: foreign-derived deduction eligible income (FDDEI, OBBBA — QBAI abolished). The § 250 deduction applies 37.5% (2025) / 33.34% (2026+). In dollars."
    },
    "corpNCTI": {
      "type": [
        "number",
        "string"
      ],
      "description": "TY2025: the § 951A GILTI inclusion (with its § 78 gross-up); TY2026+: net CFC tested income (NCTI, OBBBA). The § 250 deduction applies 50% (2025) / 40% (2026+). The inclusion itself is GROSS INCOME (§ 951A(a)) — it must also be in corpGrossIncome with its § 78 gross-up; this fact drives only the § 250 deduction and FTC basket. The per-CFC tested-income aggregation is not modeled. In dollars."
    },
    "generalBusinessCredits": {
      "type": [
        "number",
        "string"
      ],
      "description": "Aggregate current-year § 38(b) general business credits (e.g. the § 41 research credit target's result) — limited under § 38(c). In dollars."
    },
    "corpForeignTaxesGeneral": {
      "type": [
        "number",
        "string"
      ],
      "description": "Creditable foreign income taxes in the § 904(d) GENERAL basket. In dollars."
    },
    "corpForeignSourceIncomeGeneral": {
      "type": [
        "number",
        "string"
      ],
      "description": "Foreign-source taxable income in the general basket (§ 904 limitation numerator; § 861 expense allocation attested). In dollars."
    },
    "corpForeignTaxesNCTI": {
      "type": [
        "number",
        "string"
      ],
      "description": "Foreign taxes attributable to the § 951A basket (GILTI/NCTI) — the § 960(d) deemed-paid credit takes the 80% (2025) / 90% (2026+, OBBBA) allowance, no carryovers. In dollars."
    },
    "corpBaseErosionTestMet": {
      "type": "boolean",
      "description": "The corporation's base erosion percentage is 3% or more (2% for banks/securities dealers) — one of the two § 59A applicable-taxpayer tests. BEAT applies only to $500M+ multinationals."
    },
    "corpBaseErosionTaxBenefits": {
      "type": [
        "number",
        "string"
      ],
      "description": "Base erosion tax benefits for the year (§ 59A(c)(2)) — include the base-erosion percentage of any NOL deduction (§ 59A(c)(1)(B)). Added back to reach modified taxable income. In dollars."
    },
    "corpCapitalGains": {
      "type": [
        "number",
        "string"
      ],
      "description": "The corporation's capital gains for the year (§ 1211(a): losses offset only these; net gain is ordinary-rate income for a corporation). In dollars."
    },
    "corpCapitalLosses": {
      "type": [
        "number",
        "string"
      ],
      "description": "The corporation's capital losses for the year, including prior-year § 1212(a) carryovers being used (allowed only to the extent of capital gains). In dollars."
    },
    "corpPortfolioDebtFinancedPercent": {
      "anyOf": [
        {
          "type": "integer"
        },
        {
          "type": "string"
        }
      ],
      "description": "Average indebtedness percentage (0-100) of debt-financed portfolio stock (§ 246A) — reduces the 50%/65% DRD proportionally; 0 = not debt-financed."
    },
    "corpFilesConsolidatedReturn": {
      "type": "boolean",
      "description": "The corporation joins a consolidated return (§§ 1501-1504) — intercompany eliminations and SRLY rules are not modeled, so this refuses."
    },
    "corpTIThrough3Months": {
      "type": [
        "number",
        "string"
      ],
      "description": "Corporate taxable income for the first 3 months (§ 6655(e) annualization, installments 1-2). In dollars."
    },
    "corpTIThrough6Months": {
      "type": [
        "number",
        "string"
      ],
      "description": "Corporate taxable income for the first 6 months (§ 6655(e) annualization, installment 3). In dollars."
    },
    "corpTIThrough9Months": {
      "type": [
        "number",
        "string"
      ],
      "description": "Corporate taxable income for the first 9 months (§ 6655(e) annualization, installment 4). In dollars."
    },
    "sCorpHasAccumulatedEandP": {
      "type": "boolean",
      "description": "The S corporation has accumulated earnings and profits from C-corporation years at the close of the year (§ 1375 applies only then)."
    },
    "sCorpPassiveInvestmentIncome": {
      "type": [
        "number",
        "string"
      ],
      "description": "The S corporation's passive investment income — royalties, rents, dividends, interest, annuities (§ 1375(b)(3)). In dollars."
    },
    "sCorpGrossReceipts": {
      "type": [
        "number",
        "string"
      ],
      "description": "The S corporation's gross receipts for the year (§ 1375). In dollars."
    },
    "sCorpNetPassiveIncome": {
      "type": [
        "number",
        "string"
      ],
      "description": "Passive investment income net of directly-connected deductions (§ 1375(b)(2)). In dollars."
    },
    "sCorpTaxableIncomeAsC": {
      "type": [
        "number",
        "string"
      ],
      "description": "The S corporation's taxable income computed as if it were a C corporation (§§ 1374(b)(1)/1375(b)(1)(B) cap). In dollars."
    },
    "sCorpRecognizedBuiltInGain": {
      "type": [
        "number",
        "string"
      ],
      "description": "Net recognized built-in gain during the § 1374(d)(7) 5-year recognition period after a C-to-S conversion (0 if the period has passed or there was no conversion). In dollars."
    },
    "corpAvgAdjustedFinancialStatementIncome": {
      "type": [
        "number",
        "string"
      ],
      "description": "3-year-average adjusted financial statement income (§ 56A) — over $1 billion triggers the corporate AMT, which this engine refuses to approximate. In dollars."
    },
    "corpEquipmentPurchases": {
      "type": [
        "number",
        "string"
      ],
      "description": "Cost of qualified § 168(k) property acquired AND placed in service this year (acquired after January 19, 2025 — 100% bonus depreciation, OBBBA-permanent). EXCLUDE passenger automobiles (the § 280F luxury-auto caps are not modeled) and anything entered in corpSection179Cost. In dollars."
    },
    "corpSection179Cost": {
      "type": [
        "number",
        "string"
      ],
      "description": "Cost of § 179 property the corporation elects to expense — including qualified real property (roofs, HVAC, fire/security systems on nonresidential real property, § 179(d)(1)(B)(ii)) that § 168(k) cannot reach. Must NOT also be in corpEquipmentPurchases; EXCLUDE passenger automobiles and sport utility vehicles (the § 280F caps and the § 179(b)(5) SUV cap are not modeled). In dollars."
    },
    "corpFiscalYearFiler": {
      "type": "boolean",
      "description": "The corporation uses a FISCAL taxable year (or files a § 443 short-period return). Fiscal and short years are not modeled — the OBBBA parameters (§ 250 rates, § 59A 10.5%, § 960(d) 90%, § 448(c) $32M, the § 170(b)(2) 1% floor) apply by the taxable year's BEGINNING date, and § 443(b) annualization / § 15 proration are not encoded."
    },
    "corpIsCoveredCorporation": {
      "type": "boolean",
      "description": "The corporation is a 'covered corporation' for the § 4501 stock-repurchase excise tax: a domestic corporation whose stock is traded on an established securities market (§ 4501(b))."
    },
    "corpStockRepurchasedFMV": {
      "type": [
        "number",
        "string"
      ],
      "description": "Fair market value of the corporation's own stock repurchased (§ 317(b) redemptions and economically similar transactions) during the taxable year, for the § 4501 excise. In dollars."
    },
    "corpStockIssuedFMV": {
      "type": [
        "number",
        "string"
      ],
      "description": "Fair market value of stock issued by the corporation during the taxable year (including to employees) — netted against repurchases under § 4501(c)(3). In dollars."
    },
    "corpSection245ADividends": {
      "type": [
        "number",
        "string"
      ],
      "description": "Foreign-source portion of dividends received from specified 10-percent-owned foreign corporations, eligible for the § 245A participation-exemption DRD (100%). Must also be included in corpGrossIncome. Attested by entry: US-shareholder status, NOT a § 245A(e) hybrid dividend, and the § 246(c)(5) 365-day holding period met; no foreign tax credit is allowed for the deducted portion (§ 245A(d)) — keep these taxes out of the FTC inputs. In dollars."
    },
    "corpDomesticResearch": {
      "type": [
        "number",
        "string"
      ],
      "description": "Domestic research or experimental expenditures — currently deductible under § 174A (OBBBA, permanent from 2025). In dollars."
    },
    "corpForeignResearch": {
      "type": [
        "number",
        "string"
      ],
      "description": "FOREIGN research or experimental expenditures paid this year — capitalized and amortized over 15 years (§ 174; first-year deduction is 1/30 under the midpoint convention). In dollars."
    },
    "corpBusinessInterestExpense": {
      "type": [
        "number",
        "string"
      ],
      "description": "Business interest expense (§ 163(j): limited to 30% of EBITDA-based ATI unless the § 448(c) gross-receipts test is met). In dollars."
    },
    "corpAvgGrossReceipts3yr": {
      "type": [
        "number",
        "string"
      ],
      "description": "3-year-average annual gross receipts (§ 448(c) test: $31M for 2025, $32M for 2026 — at or below it the § 163(j) limit does not apply). In dollars."
    },
    "corpDividendsPaid": {
      "type": [
        "number",
        "string"
      ],
      "description": "Dividends paid during the year (the § 561 dividends-paid deduction for the accumulated-earnings computation). In dollars."
    },
    "corpAccumulatedEandPStart": {
      "type": [
        "number",
        "string"
      ],
      "description": "Accumulated earnings and profits at the close of the PRECEDING year (§ 535(c)(2) minimum-credit offset). In dollars."
    },
    "corpReasonableNeedsRetention": {
      "type": [
        "number",
        "string"
      ],
      "description": "Earnings retained for the reasonable needs of the business (§§ 535(c)(1), 537 — documented needs; part of the accumulated earnings credit). In dollars."
    },
    "corpIsPersonalServiceCorp": {
      "type": "boolean",
      "description": "The corporation's principal function is services in health, law, engineering, architecture, accounting, actuarial science, performing arts, or consulting (§ 535(c)(2)(B): $150,000 minimum credit instead of $250,000)."
    },
    "corpPHCIncome": {
      "type": [
        "number",
        "string"
      ],
      "description": "Personal holding company income (§ 543: dividends, interest, royalties, annuities, certain rents). In dollars."
    },
    "corpAdjustedOrdinaryGrossIncome": {
      "type": [
        "number",
        "string"
      ],
      "description": "Adjusted ordinary gross income (§ 543(b)(2)) — the 60% test base. In dollars."
    },
    "corpOwnedByFiveOrFewer": {
      "type": "boolean",
      "description": "More than 50% of the stock's value was owned (directly or via § 544 attribution) by 5 or fewer individuals during the last half of the year (§ 542(a)(2))."
    },
    "corpUndistributedPHCIncome": {
      "type": [
        "number",
        "string"
      ],
      "description": "Undistributed personal holding company income (§ 545: taxable income adjusted, less federal taxes and the dividends-paid deduction). In dollars."
    },
    "target": {
      "type": "string",
      "description": "rule to derive (default: us.federal.corp.entity_level_income_tax — the classification-aware entity income tax). Other targets: us.federal.corp.entity_classification, .taxable_income, .income_tax_after_credits, .beat, .estimated.quarterly_payment, .stock_buyback_excise, .accumulated_earnings_tax, .phc_tax, .s_corp_entity_taxes"
    },
    "asOf": {
      "type": "string",
      "pattern": "^\\d{4}-\\d{2}-\\d{2}$",
      "description": "REQUIRED for computation: the law-in-force date — use the intended tax year's year-end (e.g. \"2025-12-31\" for TY2025). Omitting it is an error, never a default."
    }
  },
  "additionalProperties": false,
  "$schema": "http://json-schema.org/draft-07/schema#"
}

{
  "type": "object",
  "properties": {
    "fiduciaryType": {
      "type": "string",
      "enum": [
        "estate",
        "simple-trust",
        "complex-trust"
      ],
      "description": "Form 1041 filer type for the § 642(b) exemption: estate ($600), simple trust required to distribute all income currently ($300), or complex trust ($100). Grantor trusts do not file their own tax — use the grantor's individual return."
    },
    "fiduciaryIncomeBeforeExemption": {
      "type": [
        "number",
        "string"
      ],
      "description": "The estate/trust's taxable income BEFORE the § 642(b) exemption but AFTER the §§ 651/661 income-distribution deduction (the DNI machinery is attested by this input). In dollars."
    },
    "fiduciaryLongTermGains": {
      "type": [
        "number",
        "string"
      ],
      "description": "Net long-term capital gain retained by the estate/trust. Any positive amount REFUSES — the § 1(h) preferential breakpoints for estates and trusts are not modeled. In dollars."
    },
    "target": {
      "type": "string",
      "description": "rule to derive (default: us.federal.fiduciary.income_tax)."
    },
    "asOf": {
      "type": "string",
      "pattern": "^\\d{4}-\\d{2}-\\d{2}$",
      "description": "REQUIRED for computation: the law-in-force date — use the intended tax year's year-end (e.g. \"2025-12-31\" for TY2025). Omitting it is an error, never a default."
    }
  },
  "additionalProperties": false,
  "$schema": "http://json-schema.org/draft-07/schema#"
}

{
  "type": "object",
  "properties": {
    "depRelationshipChild": {
      "type": "boolean",
      "description": "Candidate is the taxpayer's child, stepchild, foster child, sibling, step-sibling, or a descendant of any of them (§ 152(c)(2))."
    },
    "depAge": {
      "anyOf": [
        {
          "type": "integer"
        },
        {
          "type": "string"
        }
      ],
      "description": "Candidate's age at the end of the year (§ 152(c)(3))."
    },
    "depIsFullTimeStudent": {
      "type": "boolean",
      "description": "Candidate was a full-time student for at least 5 months (§ 152(f)(2))."
    },
    "depPermanentlyDisabled": {
      "type": "boolean",
      "description": "Candidate is permanently and totally disabled (§ 152(c)(3)(B))."
    },
    "depYoungerThanTaxpayer": {
      "type": "boolean",
      "description": "Candidate is younger than the taxpayer (§ 152(c)(3)(A))."
    },
    "depLivedWithTaxpayerOverHalfYear": {
      "type": "boolean",
      "description": "Candidate had the same principal residence as the taxpayer for more than half the year (§ 152(c)(1)(B))."
    },
    "depProvidedOwnSupportOverHalf": {
      "type": "boolean",
      "description": "Candidate provided more than half of their own support (§ 152(c)(1)(D))."
    },
    "depFilesJointReturn": {
      "type": "boolean",
      "description": "Candidate files a joint return with a spouse (other than a refund-only claim) (§ 152(c)(1)(E))."
    },
    "depRelationshipRelative": {
      "type": "boolean",
      "description": "Candidate bears a § 152(d)(2) relationship to the taxpayer (parent, grandparent, sibling, in-law, etc.) or lived in the household all year."
    },
    "depGrossIncome": {
      "type": [
        "number",
        "string"
      ],
      "description": "Candidate's gross income for the year (§ 152(d)(1)(B) limit: $5,200 TY2025 / $5,300 TY2026). In dollars."
    },
    "taxpayerProvidedOverHalfSupport": {
      "type": "boolean",
      "description": "The taxpayer provided more than half of the candidate's support (§ 152(d)(1)(C))."
    },
    "depIsQualifyingChildOfAnother": {
      "type": "boolean",
      "description": "Candidate is the qualifying child of the taxpayer or any other taxpayer (§ 152(d)(1)(D))."
    },
    "hasMultipleSupportAgreement": {
      "type": "boolean",
      "description": "A § 152(d)(3) multiple-support agreement is in place for the candidate: the group together provided over half the support, no one person provided over half, each member could otherwise claim the candidate, and every other over-10% contributor signed a Form 2120 waiver."
    },
    "taxpayerProvidedOver10PercentSupport": {
      "type": "boolean",
      "description": "The taxpayer contributed over 10 percent of the candidate's support (§ 152(d)(3)(D) — the support test under a multiple-support agreement)."
    },
    "depDivorcedParentsRule": {
      "type": "boolean",
      "description": "§ 152(e) applies to the candidate child: the parents are divorced, separated, or lived apart the last 6 months of the year; the child received over half their support from the parents and was in their custody over half the year."
    },
    "taxpayerIsCustodialParent": {
      "type": "boolean",
      "description": "The taxpayer is the custodial parent (the parent with whom the child resided the greater number of nights, § 152(e)(4)(A))."
    },
    "custodialParentReleasedClaim": {
      "type": "boolean",
      "description": "The custodial parent signed a written declaration (Form 8332) releasing the claim to the child for this year (§ 152(e)(2))."
    },
    "target": {
      "type": "string",
      "description": "rule to derive (default: us.federal.dependent.is_dependent). Other targets: us.federal.dependent.qualifying_child, us.federal.dependent.qualifying_relative"
    },
    "asOf": {
      "type": "string",
      "pattern": "^\\d{4}-\\d{2}-\\d{2}$",
      "description": "REQUIRED for computation: the law-in-force date — use the intended tax year's year-end (e.g. \"2025-12-31\" for TY2025). Omitting it is an error, never a default."
    }
  },
  "additionalProperties": false,
  "$schema": "http://json-schema.org/draft-07/schema#"
}

{
  "type": "object",
  "properties": {
    "jurisdiction": {
      "type": "string",
      "enum": [
        "il",
        "va",
        "ca",
        "ny",
        "pa"
      ]
    },
    "filingStatus": {
      "type": "string",
      "enum": [
        "single",
        "mfj",
        "mfs",
        "hoh",
        "qss"
      ],
      "description": "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": {
      "type": "number",
      "description": "federal Form 1040 line 11 (from compute_return, verbatim). REQUIRED for il/va/ca/ny — the composer refuses without it. NOT used by PA (class-based: pass the pa* class fields instead)."
    },
    "federalEITC": {
      "$ref": "#/properties/federalAGI",
      "description": "federal EIC, line 27a (from compute_return)"
    },
    "wages": {
      "$ref": "#/properties/federalAGI",
      "description": "federal line 1a wages (NY IT-201 line 1)"
    },
    "additions": {
      "$ref": "#/properties/federalAGI",
      "description": "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 $0 for them and disclose; the gate controls for these arrays"
    },
    "subtractions": {
      "$ref": "#/properties/federalAGI",
      "description": "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": {
      "type": "integer",
      "description": "personal + dependent exemption COUNT (self + spouse + dependents)"
    },
    "ageOrBlindBoxes": {
      "type": "integer",
      "description": "count of age-65+/blind boxes checked (taxpayer/spouse, per box)"
    },
    "dependents": {
      "type": "integer",
      "description": "dependent count (CA dependent exemption credits; NY $1,000 exemptions)"
    },
    "stateWithholding": {
      "$ref": "#/properties/federalAGI",
      "description": "state income tax withheld (IL line 25 / VA 19a / CA 71 / NY 72). CONVENTIONS: IL line 25 sums state withholding from EVERY document (W-2s + all 1099s). NY line 72 = W-2 box 17 NYS withholding PLUS NY-coded state withholding from 1099s whose PAYER has an in-state (NY) address; NY-coded withholding printed by an OUT-OF-STATE-addressed payer is NOT included; disclose any excluded amount in notes. VA 19a = the PRIMARY taxpayer's withholding from EVERY document type (W-2, 1099, VK-1 — Form 760 line 19 instructions name all three; the payer's address does NOT matter for VA, unlike NY); a jointly-issued document's state withholding splits 50/50 between 19a/19b with the odd dollar to the primary."
    },
    "spouseStateWithholding": {
      "$ref": "#/properties/federalAGI",
      "description": "VA line 19b spouse withholding (spouse's own W-2/1099/VK-1 boxes + spouse's half of jointly-issued documents' withholding, odd dollar to the primary)"
    },
    "cityWithholding": {
      "$ref": "#/properties/federalAGI",
      "description": "NY line 73 NYC withholding"
    },
    "yonkersWithholding": {
      "$ref": "#/properties/federalAGI",
      "description": "NY line 74 Yonkers withholding (W-2 box 19 with a Yonkers locality)"
    },
    "estimatedPayments": {
      "$ref": "#/properties/federalAGI",
      "description": "state estimated payments ONLY (extension payments and prior-year credited overpayments have their own lines where the form provides them)"
    },
    "priorYearOverpaymentCredited": {
      "$ref": "#/properties/federalAGI",
      "description": "prior-year state overpayment applied toward this year's estimated tax. VA 760 line 21 (its own printed line — never fold into line 20 estimated payments). Other states: folded into the estimated-payments line."
    },
    "extensionPayment": {
      "$ref": "#/properties/federalAGI",
      "description": "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": {
      "$ref": "#/properties/federalAGI",
      "description": "federally TAXABLE social security (Form 1040 line 6b, from compute_return). REQUIRED whenever nonzero: VA (760 line 5 subtraction), CA (Schedule CA line 6 col B), and NY (IT-201 line 27) all subtract it — the composer applies the subtraction automatically; do NOT also fold it into the generic subtractions total."
    },
    "unemploymentCompensation": {
      "$ref": "#/properties/federalAGI",
      "description": "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": {
      "type": "boolean",
      "description": "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": {
      "$ref": "#/properties/federalAGI",
      "description": "consumer use / sales-use tax owed on the return"
    },
    "nonrefundableCredits": {
      "$ref": "#/properties/federalAGI",
      "description": "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": {
      "$ref": "#/properties/federalAGI",
      "description": "state refundable credits, e.g. the NY credit block: ESCC + NYS EIC + IT-216 + NYC EIC + NYC school tax + NYC child care (WITHOUT their own oracle target, self-computed per the us.ny.parameters citation and disclosed) PLUS us.ny.it214 (the Real Property Tax Credit, which DOES have an oracle target as of TY2025 v5 — pass its computed answer here, not a hand-derived percentage of rent)"
    },
    "ilPropertyTaxPaid": {
      "$ref": "#/properties/federalAGI",
      "description": "IL property tax on principal residence, net of business-use portion"
    },
    "ilK12Expenses": {
      "$ref": "#/properties/federalAGI",
      "description": "IL qualified K-12 education expenses (before the $250 floor)"
    },
    "ilTeacherExpenses": {
      "$ref": "#/properties/federalAGI",
      "description": "IL Schedule 1299-C educator materials expenses"
    },
    "ilChildUnder12": {
      "type": "boolean",
      "description": "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": {
      "$ref": "#/properties/federalAGI",
      "description": "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 $0 for that population under federal law, so line 29 = 20% x federalEITC would wrongly zero out Illinois' decoupled credit — pass us.il.eitc's computed answer instead. Safe to pass for every IL EITC claimant (agrees with the generic computation outside the decoupled population)."
    },
    "vaAgeDeduction": {
      "$ref": "#/properties/federalAGI",
      "description": "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": {
      "type": "integer",
      "description": "count of filers (taxpayer/spouse) born ON OR BEFORE January 1, 1939 — each gets the UNCONDITIONAL $12,000 age deduction (no income test)"
    },
    "vaAgeQualifyingTested": {
      "type": "integer",
      "description": "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 / $75,000 married — where AFAGI = federal AGI MINUS the federally taxable social security (the SS exclusion is the step agents miss; Va. Code § 58.1-322.03(2))"
    },
    "vaRefundableEitc": {
      "$ref": "#/properties/federalAGI",
      "description": "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": {
      "$ref": "#/properties/federalAGI",
      "description": "OVERRIDE ONLY — the composer now computes the VA Spouse Tax Adjustment worksheet itself when vaYourVagi/vaSpouseVagi are provided. If passed, this amount wins."
    },
    "vaYourVagi": {
      "$ref": "#/properties/federalAGI",
      "description": "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": {
      "$ref": "#/properties/federalAGI",
      "description": "spouse's separate VAGI for the STA worksheet (Form 760 line 17 box; MFJ only)"
    },
    "vaYourAgeBlindBoxes": {
      "type": "integer",
      "description": "STA worksheet Part 1 line 2: PRIMARY taxpayer's 65+/blind box count (0-2) — per-spouse exemption = boxes x $800 + $930"
    },
    "vaSpouseAgeBlindBoxes": {
      "type": "integer",
      "description": "STA worksheet Part 1 line 2: spouse's 65+/blind box count (0-2)"
    },
    "vaFamilyVagi": {
      "$ref": "#/properties/federalAGI",
      "description": "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": {
      "type": "boolean",
      "description": "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": {
      "$ref": "#/properties/federalAGI",
      "description": "VA Sch A line 1: total medical/dental expenses BEFORE any floor (VA applies its own 10%-of-FAGI floor — Virginia deconforms from the federal 7.5% floor)"
    },
    "vaItemizedStateLocalIncomeTaxes": {
      "$ref": "#/properties/federalAGI",
      "description": "VA Sch A line 5a when INCOME taxes are claimed (mutually exclusive with sales taxes)"
    },
    "vaItemizedSalesTaxes": {
      "$ref": "#/properties/federalAGI",
      "description": "VA Sch A line 5a when the general SALES tax election was made federally — capped at the Virginia SALT cap ($40,000; $20,000 MFS for TY2025)"
    },
    "vaItemizedRealEstateTaxes": {
      "$ref": "#/properties/federalAGI",
      "description": "VA Sch A line 5b real estate taxes — NOT subject to the SALT cap for Virginia"
    },
    "vaItemizedPersonalPropertyTaxes": {
      "$ref": "#/properties/federalAGI",
      "description": "VA Sch A line 5c personal property taxes — NOT subject to the SALT cap for Virginia"
    },
    "vaItemizedOtherTaxes": {
      "$ref": "#/properties/federalAGI",
      "description": "VA Sch A line 6 other taxes (foreign income tax etc.)"
    },
    "vaItemizedMortgageInterest": {
      "$ref": "#/properties/federalAGI",
      "description": "VA Sch A home mortgage interest and points (federal Schedule A amount)"
    },
    "vaItemizedInvestmentInterest": {
      "$ref": "#/properties/federalAGI",
      "description": "VA Sch A investment interest (protected from the overall limitation)"
    },
    "vaItemizedCharitable": {
      "$ref": "#/properties/federalAGI",
      "description": "VA Sch A charitable contributions (federal Schedule A amount)"
    },
    "vaItemizedCasualty": {
      "$ref": "#/properties/federalAGI",
      "description": "VA Sch A casualty/theft losses (protected from the overall limitation)"
    },
    "vaItemizedGambling": {
      "$ref": "#/properties/federalAGI",
      "description": "VA Sch A gambling losses (§ 165(d), limited to winnings; protected from the overall limitation)"
    },
    "vaItemizedOther": {
      "$ref": "#/properties/federalAGI",
      "description": "VA Sch A other itemized deductions"
    },
    "vaScheduleAdjDeductions": {
      "$ref": "#/properties/federalAGI",
      "description": "Schedule ADJ line 9 total deductions (deduction CODES like 105 continuing-teacher-education, 199 other) — prints on Form 760 line 13; these are DEDUCTIONS from VAGI, never income subtractions on line 7"
    },
    "caCalEITC": {
      "$ref": "#/properties/federalAGI",
      "description": "us.ca.caleitc result (pass the oracle target's answer)"
    },
    "caYCTC": {
      "$ref": "#/properties/federalAGI",
      "description": "us.ca.yctc result (pass the oracle target's answer)"
    },
    "caItemizedDeductions": {
      "$ref": "#/properties/federalAGI",
      "description": "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": {
      "$ref": "#/properties/federalAGI",
      "description": "us.ca.renters_credit result (pass the oracle target's answer) — nonrefundable, joins the exemption credits in the line-48 subtraction from tax."
    },
    "caAmt": {
      "$ref": "#/properties/federalAGI",
      "description": "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": {
      "$ref": "#/properties/federalAGI",
      "description": "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 $1,000,000); added into line 64 total tax when nonzero."
    },
    "caEducatorExpensesDeducted": {
      "$ref": "#/properties/federalAGI",
      "description": "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": {
      "$ref": "#/properties/federalAGI",
      "description": "federal HSA deduction (Form 8889 line 13) — California does not conform to § 223: the composer ADDS it back for CA"
    },
    "caHsaTaxableDistribution": {
      "$ref": "#/properties/federalAGI",
      "description": "HSA distribution amount taxed federally (Form 8889 line 16) — not income for California: the composer SUBTRACTS it for CA"
    },
    "caAb5GrossIncomeAddition": {
      "$ref": "#/properties/federalAGI",
      "description": "gross income from businesses where the worker is classified as an EMPLOYEE for California (AB 5/Dynamex reclassification; the intake's ca_form540_schca.add_gross_income field) — Schedule CA WAGE addition, col C"
    },
    "caAb5NetLossAddition": {
      "$ref": "#/properties/federalAGI",
      "description": "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": {
      "$ref": "#/properties/federalAGI",
      "description": "CA depreciation-difference addition: federal depreciation (with § 168(k) bonus, which California NEVER conforms to) minus CA depreciation (plain MACRS on the same asset). Positive = CA income addition (Schedule CA col C on the business/rents line). Compute per-asset and disclose."
    },
    "caTaxableEarlyDistribution": {
      "$ref": "#/properties/federalAGI",
      "description": "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": {
      "$ref": "#/properties/federalAGI",
      "description": "ISO exercise spread AMT preference (§ 56(b)(3) as modified by R&TC § 17062) — with caAmtTaxesAddback this lets the composer BUILD Schedule P AMTI itself (AMTI = line 19 taxable income + taxes deducted in the CA itemized deduction + this preference; standard deduction added back instead when not itemizing) and evaluate us.ca.amt internally; caAmt (a precomputed answer) wins if both are given"
    },
    "caAmtTaxesAddback": {
      "$ref": "#/properties/federalAGI",
      "description": "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; $0 when not itemizing (the composer adds back the standard deduction instead)"
    },
    "nyHouseholdCredit": {
      "$ref": "#/properties/federalAGI",
      "description": "NYS household credit from table 2 (us.ny.parameters citation)"
    },
    "nycTaxableIncome": {
      "$ref": "#/properties/federalAGI",
      "description": "NYC taxable income (IT-201 line 47) if NYC resident"
    },
    "nycHouseholdCredit": {
      "$ref": "#/properties/federalAGI",
      "description": "NYC household credit from table 5"
    },
    "yonkersSurcharge": {
      "$ref": "#/properties/federalAGI",
      "description": "us.ny.yonkers_surcharge result (pass the oracle target's answer) — 16.75% of the Yonkers worksheet's netted base (nyYonkersBase). Added into line 62's total and printed on its own line (IT-201 LINE 55, not 54 — line 54 is MCTMT) when nonzero."
    },
    "paGrossCompensation": {
      "$ref": "#/properties/federalAGI",
      "description": "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": {
      "$ref": "#/properties/federalAGI",
      "description": "PA-40 line 1b: Schedule UE unreimbursed employee business expenses (a compensation-class expense, never a line-10 deduction)"
    },
    "paInterest": {
      "$ref": "#/properties/federalAGI",
      "description": "PA-40 line 2: PA-taxable interest (gross class — no expenses; includes commercial-annuity interest taxable as PA interest)"
    },
    "paDividends": {
      "$ref": "#/properties/federalAGI",
      "description": "PA-40 line 3: PA-taxable dividends INCLUDING mutual-fund capital-gain distributions (PA classifies them as dividends, not gains)"
    },
    "paBusinessNet": {
      "$ref": "#/properties/federalAGI",
      "description": "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": {
      "$ref": "#/properties/federalAGI",
      "description": "PA-40 line 4, SPOUSE's own net business income or loss (kept separate: PA never nets one spouse's loss against the other's income)"
    },
    "paPropertyNet": {
      "$ref": "#/properties/federalAGI",
      "description": "PA-40 line 5, taxpayer's own net gain/loss from sale/exchange/disposition of property (negative allowed; no carryover)"
    },
    "paSpousePropertyNet": {
      "$ref": "#/properties/federalAGI",
      "description": "PA-40 line 5, spouse's own net property gain/loss"
    },
    "paRentRoyaltyNet": {
      "$ref": "#/properties/federalAGI",
      "description": "PA-40 line 6, taxpayer's own net rents/royalties/patents/copyrights (short-term rentals under 30 days are BUSINESS income, line 4)"
    },
    "paSpouseRentRoyaltyNet": {
      "$ref": "#/properties/federalAGI",
      "description": "PA-40 line 6, spouse's own net rent/royalty amount"
    },
    "paEstateTrust": {
      "$ref": "#/properties/federalAGI",
      "description": "PA-40 line 7: estate/trust income (PA Schedule J; an estate or trust cannot distribute a loss — never negative)"
    },
    "paGambling": {
      "$ref": "#/properties/federalAGI",
      "description": "PA-40 line 8: gambling and lottery winnings net of wager costs (noncash PA Lottery prizes exempt; cash prizes taxable)"
    },
    "paStudentLoanInterest": {
      "$ref": "#/properties/federalAGI",
      "description": "Schedule O code S: student loan interest PAID (new deduction for 2025; the composer caps at $2,500 — pass the uncapped amount)"
    },
    "pa529Contributions": {
      "$ref": "#/properties/federalAGI",
      "description": "Schedule O code T: § 529 contributions, ALREADY capped at $19,000 per beneficiary per taxpayer-spouse (2025); no deduction for rollovers/beneficiary changes"
    },
    "paAbleContributions": {
      "$ref": "#/properties/federalAGI",
      "description": "Schedule O code A: PA ABLE contributions, capped at the federal gift-tax exclusion ($19,000 for 2025)"
    },
    "paMsaHsaContributions": {
      "$ref": "#/properties/federalAGI",
      "description": "Schedule O codes M/H: MSA + HSA contributions at the federally-allowed amounts"
    },
    "paSpDependentChildren": {
      "type": "integer",
      "description": "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 $9,500 to the Tax Forgiveness eligibility-income threshold"
    },
    "paEligibilityAddbacks": {
      "$ref": "#/properties/federalAGI",
      "description": "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": {
      "$ref": "#/properties/federalAGI",
      "description": "PA-40 line 22: resident credit for tax paid other states (Schedule G-L; not for reciprocal-state compensation: IN/MD/NJ/OH/VA/WV). Subtracts BEFORE Tax Forgiveness — the composer handles the ordering."
    },
    "paScheduleDcCredit": {
      "$ref": "#/properties/federalAGI",
      "description": "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": {
      "$ref": "#/properties/federalAGI",
      "description": "PA-40 line 23 component: Schedule OC restricted credits total (transcribed; no oracle target)"
    },
    "paNrk1Withholding": {
      "$ref": "#/properties/federalAGI",
      "description": "PA-40 line 17: nonresident tax withheld from PA Schedule(s) NRK-1"
    },
    "paPenaltiesInterest": {
      "$ref": "#/properties/federalAGI",
      "description": "PA-40 line 27: penalties and interest incl. estimated-underpayment penalty (REV-1630)"
    },
    "asOf": {
      "type": "string",
      "description": "year-end date, e.g. 2025-12-31 — REQUIRED"
    },
    "filingJoint": {
      "type": "boolean"
    },
    "filingHoh": {
      "type": "boolean"
    },
    "filingHohOrQss": {
      "type": "boolean"
    }
  },
  "required": [
    "jurisdiction",
    "asOf"
  ],
  "additionalProperties": false,
  "$schema": "http://json-schema.org/draft-07/schema#"
}

{
  "type": "object",
  "properties": {
    "facts": {
      "type": "object",
      "additionalProperties": {},
      "description": "facts for the computation: either flat corpus fact ids (see list_input_facts) or the same group objects calculate_tax accepts (filing, income, retirement, …), plus optional target and asOf. Business/fiduciary/dependent facts are accepted flat. Unknown keys are rejected by name — nothing is ever silently dropped."
    },
    "claimedAmount": {
      "type": [
        "number",
        "string"
      ],
      "description": "the amount to verify (negative = refund)"
    },
    "toleranceDollars": {
      "type": "number",
      "minimum": 0,
      "description": "default 1"
    }
  },
  "required": [
    "facts",
    "claimedAmount"
  ],
  "additionalProperties": false,
  "$schema": "http://json-schema.org/draft-07/schema#"
}

{
  "type": "object",
  "properties": {},
  "additionalProperties": false,
  "$schema": "http://json-schema.org/draft-07/schema#"
}

{
  "type": "object",
  "properties": {
    "ruleId": {
      "type": "string",
      "description": "e.g. \"us.federal.standard_deduction\" — list via calculate_tax proof or corpus"
    }
  },
  "required": [
    "ruleId"
  ],
  "additionalProperties": false,
  "$schema": "http://json-schema.org/draft-07/schema#"
}

{
  "type": "object",
  "properties": {
    "facts": {
      "type": "object",
      "additionalProperties": {},
      "description": "facts for the computation: either flat corpus fact ids (see list_input_facts) or the same group objects calculate_tax accepts (filing, income, retirement, …), plus optional target and asOf. Business/fiduciary/dependent facts are accepted flat. Unknown keys are rejected by name — nothing is ever silently dropped."
    },
    "vary": {
      "type": "string",
      "description": "money fact to vary, e.g. \"wages\" or \"taxableInterest\""
    },
    "fromDollars": {
      "type": "number"
    },
    "toDollars": {
      "type": "number"
    },
    "stepDollars": {
      "type": "number",
      "description": "coarse scan step, default 1000"
    }
  },
  "required": [
    "facts",
    "vary",
    "fromDollars",
    "toDollars"
  ],
  "additionalProperties": false,
  "$schema": "http://json-schema.org/draft-07/schema#"
}

{
  "type": "object",
  "properties": {
    "facts": {
      "type": "object",
      "additionalProperties": {},
      "description": "facts for the computation: either flat corpus fact ids (see list_input_facts) or the same group objects calculate_tax accepts (filing, income, retirement, …), plus optional target and asOf. Business/fiduciary/dependent facts are accepted flat. Unknown keys are rejected by name — nothing is ever silently dropped."
    }
  },
  "required": [
    "facts"
  ],
  "additionalProperties": false,
  "$schema": "http://json-schema.org/draft-07/schema#"
}

{
  "type": "object",
  "properties": {
    "query": {
      "type": "string",
      "description": "plain-English search, e.g. 'standard deduction'"
    },
    "asOf": {
      "type": "string",
      "pattern": "^\\d{4}-\\d{2}-\\d{2}$"
    }
  },
  "required": [
    "query"
  ],
  "additionalProperties": false,
  "$schema": "http://json-schema.org/draft-07/schema#"
}

{
  "type": "object",
  "properties": {
    "query": {
      "type": "string",
      "description": "plain-English search, e.g. 'kiddie tax'"
    },
    "asOf": {
      "type": "string",
      "pattern": "^\\d{4}-\\d{2}-\\d{2}$"
    },
    "limit": {
      "type": "integer",
      "minimum": 1,
      "maximum": 20
    }
  },
  "required": [
    "query"
  ],
  "additionalProperties": false,
  "$schema": "http://json-schema.org/draft-07/schema#"
}

{
  "type": "object",
  "properties": {
    "query": {
      "type": "string",
      "description": "what the amount is, e.g. 'standard deduction'"
    },
    "claimedAmount": {
      "type": [
        "number",
        "string"
      ],
      "description": "dollars, e.g. 50000 or \"1234.56\""
    },
    "filingStatus": {
      "type": "string",
      "enum": [
        "single",
        "mfj",
        "mfs",
        "hoh",
        "qss"
      ]
    },
    "asOf": {
      "type": "string",
      "pattern": "^\\d{4}-\\d{2}-\\d{2}$"
    }
  },
  "required": [
    "query",
    "claimedAmount"
  ],
  "additionalProperties": false,
  "$schema": "http://json-schema.org/draft-07/schema#"
}

{
  "type": "object",
  "properties": {
    "job": {
      "type": "string",
      "description": "e.g. \"bartender\", \"software engineer\", \"DJ\""
    }
  },
  "required": [
    "job"
  ],
  "additionalProperties": false,
  "$schema": "http://json-schema.org/draft-07/schema#"
}