@invaro/opentax 0.1.0

package/dist/state-return/ca.js

@@ -0,0 +1,108 @@
+/** 2025 California Form 540 line composer. */
+import { c, rd, max0, fmtD } from "./money.js";
+import { isJoint, isHohOrQss } from "./types.js";
+const STD_DEDUCTION_SINGLE = 570600n; // $5,706
+const STD_DEDUCTION_JOINT_HOH = 1141200n; // $11,412
+const PERSONAL_EXEMPTION_CREDIT = 15300n; // $153 (also the 65+/blind add-on)
+const DEPENDENT_EXEMPTION_CREDIT = 47500n; // $475
+/** Schedule CA nonconformity adjustments the composer applies itself. */
+function scheduleCaAdjustments(input, notes) {
+    const ssSub = rd(c(input.taxableSocialSecurity));
+    const uiSub = rd(c(input.unemploymentCompensation));
+    const hsaDistSub = rd(c(input.caHsaTaxableDistribution));
+    const educatorAdd = rd(c(input.caEducatorExpensesDeducted));
+    const hsaDedAdd = rd(c(input.caHsaDeduction));
+    const ab5WageAdd = rd(c(input.caAb5GrossIncomeAddition));
+    const ab5LossAdd = rd(c(input.caAb5NetLossAddition));
+    const deprAdd = rd(c(input.caDepreciationAddition));
+    if (ssSub > 0n)
+        notes.push(`CA subtraction: federally taxable social security ${fmtD(ssSub)} (Schedule CA line 6 col B)`);
+    if (uiSub > 0n)
+        notes.push(`CA subtraction: unemployment compensation ${fmtD(uiSub)} (Schedule CA line 7 col B)`);
+    if (hsaDistSub > 0n)
+        notes.push(`CA subtraction: federally taxed HSA distribution ${fmtD(hsaDistSub)} (no § 223 conformity)`);
+    if (educatorAdd > 0n)
+        notes.push(`CA addition: federal educator-expense deduction ${fmtD(educatorAdd)} added back (no § 62(a)(2)(D) conformity)`);
+    if (hsaDedAdd > 0n)
+        notes.push(`CA addition: federal HSA deduction ${fmtD(hsaDedAdd)} added back (no § 223 conformity)`);
+    if (ab5WageAdd > 0n)
+        notes.push(`CA wage addition ${fmtD(ab5WageAdd)}: business gross income reclassified as employee wages for California (AB 5)`);
+    if (ab5LossAdd > 0n)
+        notes.push(`CA business addition ${fmtD(ab5LossAdd)}: federal Schedule C net loss disallowed for California (AB 5 employee classification)`);
+    if (deprAdd > 0n)
+        notes.push(`CA addition ${fmtD(deprAdd)}: depreciation difference (California does not conform to § 168(k) bonus depreciation)`);
+    return {
+        adds: educatorAdd + hsaDedAdd + ab5WageAdd + ab5LossAdd + deprAdd,
+        subs: ssSub + uiSub + hsaDistSub,
+    };
+}
+export function composeCA(input, evalStateTax, notes) {
+    const joint = isJoint(input);
+    // 2025 Form 540: L75 = CalEITC, L76 = YCTC (printed order; FYTC is 77)
+    const l13 = rd(c(input.federalAGI));
+    const { adds, subs } = scheduleCaAdjustments(input, notes);
+    const l17 = rd(l13 + c(input.additions) + adds - c(input.subtractions) - subs);
+    const standard = joint || isHohOrQss(input) ? STD_DEDUCTION_JOINT_HOH : STD_DEDUCTION_SINGLE;
+    const itemized = rd(c(input.caItemizedDeductions));
+    const l18 = itemized > standard ? itemized : standard; // § 63(e) election: greater of standard or itemized
+    if (itemized > standard)
+        notes.push(`CA itemized deduction ${fmtD(itemized)} exceeds the standard deduction ${fmtD(standard)} — line 18 itemizes (Schedule CA Part II, agent-computed and disclosed)`);
+    const l19 = max0(l17 - l18);
+    const l31 = rd(evalStateTax("us.ca.income_tax", l19));
+    // CA gives a QSS filer the same TWO personal exemption credits as MFJ
+    // (Form 540 line 7 doubles for MFJ/QSS; reference-validated: QSS 2x153 +
+    // dependent 475 + senior 153 = 934 on ty25-ca-009).
+    const persons = joint || input.filingStatus === "qss" ? 2n : 1n;
+    const l32 = rd(persons * PERSONAL_EXEMPTION_CREDIT +
+        BigInt(input.dependents ?? 0) * DEPENDENT_EXEMPTION_CREDIT +
+        BigInt(input.ageOrBlindBoxes ?? 0) * PERSONAL_EXEMPTION_CREDIT);
+    const renters = rd(c(input.caRentersCredit));
+    // Form 540 line 48: line 31 minus exemption credits (line 32) minus the
+    // renter's credit (line 46) and other nonrefundable credits — floored at 0.
+    const l48 = max0(l31 - l32 - renters);
+    if (l31 < l32 + renters && l31 > 0n)
+        notes.push("CA exemption credits and/or renter's credit exceed tax — line 48 floors at $0 (both are nonrefundable)");
+    // Line 61 AMT: a passed caAmt wins; otherwise build Schedule P AMTI from the
+    // ISO preference + the taxes-in-itemized addback (standard deduction added
+    // back instead when not itemizing) and evaluate us.ca.amt.
+    let amt = rd(c(input.caAmt));
+    if (input.caAmt === undefined && (input.caIsoPreference !== undefined || input.caAmtTaxesAddback !== undefined)) {
+        const addback = itemized > standard ? rd(c(input.caAmtTaxesAddback)) : standard;
+        const amti = l19 + addback + rd(c(input.caIsoPreference));
+        // Schedule P line 25 compares TMT against the line 31 regular tax BEFORE
+        // exemption credits (reference-validated: TMT 25,484 − 12,038 = 13,446).
+        amt = rd(evalStateTax("us.ca.amt", l19, { caAmti: amti, caRegularTax: l31 }));
+        notes.push(`Schedule P: AMTI ${fmtD(amti)} = taxable income ${fmtD(l19)} + ${itemized > standard ? "itemized-taxes addback" : "standard-deduction addback"} ${fmtD(addback)} + ISO preference ${fmtD(rd(c(input.caIsoPreference)))}; AMT ${fmtD(amt)}`);
+    }
+    const bhst = rd(c(input.caBhst));
+    // Line 63: California 2.5% additional tax on early distributions
+    // (R&TC § 17085(c)(1), FTB 3805P) — computed from the federally penalized base.
+    const earlyBase = rd(c(input.caTaxableEarlyDistribution));
+    const l63 = rd((earlyBase * 25n) / 1000n);
+    if (l63 > 0n)
+        notes.push(`CA line 63: 2.5% early-distribution additional tax ${fmtD(l63)} on ${fmtD(earlyBase)} (R&TC § 17085(c)(1))`);
+    const l64 = l48 + amt + bhst + l63; // line 64: add line 48, line 61, line 62, and line 63
+    const l71 = c(input.stateWithholding);
+    // Form 540 line 72 = "2025 CA estimated tax and other payments" — extension
+    // (FTB 3519) payments and prior-year credited overpayments fold in here.
+    const l72 = c(input.estimatedPayments) + rd(c(input.extensionPayment)) + rd(c(input.priorYearOverpaymentCredited));
+    const l75 = rd(c(input.caCalEITC));
+    const l76 = rd(c(input.caYCTC));
+    const l78 = l71 + l72 + l75 + l76 + rd(c(input.refundableCredits));
+    const due = l64 + c(input.useTax);
+    const l97 = max0(l78 - due);
+    const l111 = max0(due - l78);
+    return {
+        "13_federal_agi": fmtD(l13), "17_ca_agi": fmtD(l17), "18_ca_deduction": fmtD(l18),
+        "19_ca_taxable_income": fmtD(l19), "31_tax": fmtD(l31), "32_exemption_credits": fmtD(l32),
+        "46_renters_credit": fmtD(renters),
+        "48_tax_after_credits": fmtD(l48),
+        ...(amt !== 0n ? { "61_amt": fmtD(amt) } : {}),
+        ...(bhst !== 0n ? { "62_bhst": fmtD(bhst) } : {}),
+        ...(l63 !== 0n ? { "63_other_taxes": fmtD(l63) } : {}),
+        "64_total_tax": fmtD(l64), "71_ca_withholding": fmtD(l71), "72_estimated_payments": fmtD(l72),
+        "75_caleitc": fmtD(l75), "76_yctc": fmtD(l76), "78_total_payments": fmtD(l78),
+        "97_overpaid": fmtD(l97), "111_amount_owed": fmtD(l111), "115_refund": fmtD(l97),
+    };
+}
+//# sourceMappingURL=ca.js.map

package/dist/state-return/ca.js.map

@@ -0,0 +1 @@
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package/dist/state-return/il.d.ts

@@ -0,0 +1,3 @@
+import { type StateReturnInput, type StateTaxEvaluator } from "./types.js";
+export declare function composeIL(input: StateReturnInput, evalStateTax: StateTaxEvaluator, notes: string[]): Record<string, string>;
+//# sourceMappingURL=il.d.ts.map

package/dist/state-return/il.d.ts.map

@@ -0,0 +1 @@
+{"version":3,"file":"il.d.ts","sourceRoot":"","sources":["../../src/state-return/il.ts"],"names":[],"mappings":"AAEA,OAAO,EAAW,KAAK,gBAAgB,EAAE,KAAK,iBAAiB,EAAE,MAAM,YAAY,CAAC;AAKpF,wBAAgB,SAAS,CACvB,KAAK,EAAE,gBAAgB,EACvB,YAAY,EAAE,iBAAiB,EAC/B,KAAK,EAAE,MAAM,EAAE,GACd,MAAM,CAAC,MAAM,EAAE,MAAM,CAAC,CAoCxB"}

package/dist/state-return/il.js

@@ -0,0 +1,64 @@
+/** 2025 Form IL-1040 line composer (line numbers per the printed form). */
+import { c, rd, max0, fmtD } from "./money.js";
+import { isJoint } from "./types.js";
+const EXEMPTION = 285000n; // $2,850 per exemption (2025)
+const AGE_BLIND_BOX = 100000n; // $1,000 per 65+/blind box
+export function composeIL(input, evalStateTax, notes) {
+    const fagi = c(input.federalAGI);
+    const fedEITC = c(input.federalEITC);
+    const wh = c(input.stateWithholding);
+    const est = c(input.estimatedPayments);
+    const l1 = rd(fagi);
+    const l4 = rd(l1 + c(input.additions));
+    const l9 = max0(rd(l4 - c(input.subtractions))); // "may not be less than zero"
+    const nExemptions = input.exemptions ?? 1;
+    let l10 = rd(BigInt(nExemptions) * EXEMPTION + BigInt(input.ageOrBlindBoxes ?? 0) * AGE_BLIND_BOX);
+    // IL-1040 line 10: a taxpayer someone else can claim as a dependent gets NO
+    // exemption allowance when base income exceeds the exemption amount.
+    if (input.claimedAsDependent === true && l9 > EXEMPTION) {
+        l10 = 0n;
+        notes.push("IL exemption allowance $0: taxpayer is claimable as a dependent on another return and base income exceeds $2,850");
+    }
+    const l11 = max0(l9 - l10); // "may not be less than zero"
+    const l12 = rd(evalStateTax("us.il.income_tax", l11));
+    const l14 = l12;
+    const l18 = ilNonrefundableCredits(input, l14, notes);
+    const l21 = rd(c(input.useTax));
+    const l23 = l14 - l18 + l21;
+    const l29 = input.ilEitcOverride !== undefined ? rd(c(input.ilEitcOverride)) : rd((fedEITC * 20n) / 100n);
+    const l30 = input.ilChildUnder12 ? rd((l29 * 40n) / 100n) : 0n;
+    if (!input.ilChildUnder12 && l29 > 0n)
+        notes.push("IL CTC $0: no dependent child under 12 indicated");
+    const l31 = wh + est + l29 + l30;
+    const l32 = max0(l31 - l23);
+    const l41 = max0(l23 - l31);
+    return {
+        "1_federal_agi": fmtD(l1), "4_total_income": fmtD(l4), "9_base_income": fmtD(l9),
+        "10_exemption_allowance": fmtD(l10), "11_net_income": fmtD(l11), "12_tax": fmtD(l12),
+        "14_income_tax": fmtD(l14), "18_nonrefundable_credits": fmtD(l18),
+        "21_use_tax": fmtD(l21), "23_total_tax": fmtD(l23),
+        "29_il_eitc": fmtD(l29), "30_il_ctc": fmtD(l30), "31_payments_refundable": fmtD(l31),
+        "32_overpayment": fmtD(l32), "38_refund": fmtD(l32), "41_amount_owed": fmtD(l41),
+    };
+}
+/** Schedule ICR (property tax + K-12) + 1299-C educator credit, capped at tax due. */
+function ilNonrefundableCredits(input, taxDue, notes) {
+    const propertyTax = rd((c(input.ilPropertyTaxPaid) * 5n) / 100n);
+    const k12 = (() => {
+        const over = max0(c(input.ilK12Expenses) - 25000n);
+        const credit = rd((over * 25n) / 100n);
+        return credit > 75000n ? 75000n : credit;
+    })();
+    const teacher = (() => {
+        const t = rd(c(input.ilTeacherExpenses));
+        // 1299-C cap: $500, or $1,000 MFJ when both spouses are educators
+        const cap = isJoint(input) ? 100000n : 50000n;
+        return t > cap ? cap : t;
+    })();
+    const available = propertyTax + k12 + teacher + rd(c(input.nonrefundableCredits));
+    const allowed = available > taxDue ? taxDue : available;
+    if (available > allowed)
+        notes.push(`IL credits available ${fmtD(available)} capped at tax due — line 18 reports the ALLOWED amount`);
+    return allowed;
+}
+//# sourceMappingURL=il.js.map

package/dist/state-return/il.js.map

@@ -0,0 +1 @@
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package/dist/state-return/index.d.ts

@@ -0,0 +1,8 @@
+import type { StateReturnInput, StateTaxEvaluator } from "./types.js";
+export { stateReturnShape } from "./shape.js";
+export type { StateReturnInput, StateTaxEvaluator } from "./types.js";
+export declare function composeStateReturn(input: StateReturnInput, evalStateTax: StateTaxEvaluator): {
+    lines: Record<string, string>;
+    notes: string[];
+};
+//# sourceMappingURL=index.d.ts.map

package/dist/state-return/index.d.ts.map

@@ -0,0 +1 @@
+{"version":3,"file":"index.d.ts","sourceRoot":"","sources":["../../src/state-return/index.ts"],"names":[],"mappings":"AAkBA,OAAO,KAAK,EAAE,gBAAgB,EAAE,iBAAiB,EAAE,MAAM,YAAY,CAAC;AAEtE,OAAO,EAAE,gBAAgB,EAAE,MAAM,YAAY,CAAC;AAC9C,YAAY,EAAE,gBAAgB,EAAE,iBAAiB,EAAE,MAAM,YAAY,CAAC;AAEtE,wBAAgB,kBAAkB,CAChC,KAAK,EAAE,gBAAgB,EACvB,YAAY,EAAE,iBAAiB,GAC9B;IAAE,KAAK,EAAE,MAAM,CAAC,MAAM,EAAE,MAAM,CAAC,CAAC;IAAC,KAAK,EAAE,MAAM,EAAE,CAAA;CAAE,CAcpD"}

package/dist/state-return/index.js

@@ -0,0 +1,38 @@
+/**
+ * compute_state_return — deterministic printed-form line composers for the
+ * state jurisdictions in the corpus (IL-1040, VA 760, CA 540, NY IT-201).
+ *
+ * Round-12 finding: agents' state tax ARITHMETIC is oracle-exact, but they
+ * transpose printed-form line numbers and drift on whole-dollar rounding when
+ * composing by hand. This module fixes the composition layer the same way
+ * compute_return fixed it federally: line numbers come from the printed 2025
+ * forms, every line is whole-dollar rounded, and every computed component is
+ * an oracle target. State-specific FACTS (additions, subtractions, credits
+ * without targets, withholding splits) are agent-transcribed inputs — the
+ * composer never invents them; worksheets the printed forms prescribe
+ * (VA Schedule A / STA / age deduction, CA Schedule P) are computed here.
+ */
+import { composeCA } from "./ca.js";
+import { composeIL } from "./il.js";
+import { composeNY } from "./ny.js";
+import { composeVA } from "./va.js";
+export { stateReturnShape } from "./shape.js";
+export function composeStateReturn(input, evalStateTax) {
+    const notes = [];
+    // filingStatus (when provided) is authoritative — derive the legacy flags
+    const fs = input.filingStatus;
+    if (fs) {
+        input.filingJoint = fs === "mfj";
+        input.filingHoh = fs === "hoh";
+        input.filingHohOrQss = fs === "hoh" || fs === "qss" || fs === "mfj";
+    }
+    const j = input.jurisdiction;
+    if (j === "il")
+        return { lines: composeIL(input, evalStateTax, notes), notes };
+    if (j === "va")
+        return { lines: composeVA(input, evalStateTax, notes), notes };
+    if (j === "ca")
+        return { lines: composeCA(input, evalStateTax, notes), notes };
+    return { lines: composeNY(input, evalStateTax, notes), notes };
+}
+//# sourceMappingURL=index.js.map

package/dist/state-return/index.js.map

@@ -0,0 +1 @@
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package/dist/state-return/money.d.ts

@@ -0,0 +1,10 @@
+/** Whole-dollar money helpers shared by the state composers. */
+export type Cents = bigint;
+/** dollars (agent JSON number) → cents */
+export declare const c: (d: unknown) => Cents;
+/** whole-dollar, half-up, sign-aware */
+export declare const rd: (x: Cents) => Cents;
+export declare const max0: (x: Cents) => Cents;
+export declare const min2: (a: Cents, b: Cents) => Cents;
+export declare const fmtD: (x: Cents) => string;
+//# sourceMappingURL=money.d.ts.map

package/dist/state-return/money.d.ts.map

@@ -0,0 +1 @@
+{"version":3,"file":"money.d.ts","sourceRoot":"","sources":["../../src/state-return/money.ts"],"names":[],"mappings":"AAAA,gEAAgE;AAEhE,MAAM,MAAM,KAAK,GAAG,MAAM,CAAC;AAE3B,0CAA0C;AAC1C,eAAO,MAAM,CAAC,GAAI,GAAG,OAAO,KAAG,KAAuD,CAAC;AAEvF,wCAAwC;AACxC,eAAO,MAAM,EAAE,GAAI,GAAG,KAAK,KAAG,KAK7B,CAAC;AAEF,eAAO,MAAM,IAAI,GAAI,GAAG,KAAK,KAAG,KAA0B,CAAC;AAE3D,eAAO,MAAM,IAAI,GAAI,GAAG,KAAK,EAAE,GAAG,KAAK,KAAG,KAAwB,CAAC;AAEnE,eAAO,MAAM,IAAI,GAAI,GAAG,KAAK,KAAG,MAI/B,CAAC"}

package/dist/state-return/money.js

@@ -0,0 +1,18 @@
+/** Whole-dollar money helpers shared by the state composers. */
+/** dollars (agent JSON number) → cents */
+export const c = (d) => BigInt(Math.round((d ?? 0) * 100));
+/** whole-dollar, half-up, sign-aware */
+export const rd = (x) => {
+    const neg = x < 0n;
+    const a = neg ? -x : x;
+    const r = ((a + 50n) / 100n) * 100n;
+    return neg ? -r : r;
+};
+export const max0 = (x) => (x > 0n ? x : 0n);
+export const min2 = (a, b) => (a < b ? a : b);
+export const fmtD = (x) => {
+    const neg = x < 0n;
+    const a = neg ? -x : x;
+    return `${neg ? "-" : ""}$${(a / 100n).toLocaleString()}`;
+};
+//# sourceMappingURL=money.js.map

package/dist/state-return/money.js.map

@@ -0,0 +1 @@
+{"version":3,"file":"money.js","sourceRoot":"","sources":["../../src/state-return/money.ts"],"names":[],"mappings":"AAAA,gEAAgE;AAIhE,0CAA0C;AAC1C,MAAM,CAAC,MAAM,CAAC,GAAG,CAAC,CAAU,EAAS,EAAE,CAAC,MAAM,CAAC,IAAI,CAAC,KAAK,CAAC,CAAE,CAAY,IAAI,CAAC,CAAC,GAAG,GAAG,CAAC,CAAC,CAAC;AAEvF,wCAAwC;AACxC,MAAM,CAAC,MAAM,EAAE,GAAG,CAAC,CAAQ,EAAS,EAAE;IACpC,MAAM,GAAG,GAAG,CAAC,GAAG,EAAE,CAAC;IACnB,MAAM,CAAC,GAAG,GAAG,CAAC,CAAC,CAAC,CAAC,CAAC,CAAC,CAAC,CAAC,CAAC,CAAC;IACvB,MAAM,CAAC,GAAG,CAAC,CAAC,CAAC,GAAG,GAAG,CAAC,GAAG,IAAI,CAAC,GAAG,IAAI,CAAC;IACpC,OAAO,GAAG,CAAC,CAAC,CAAC,CAAC,CAAC,CAAC,CAAC,CAAC,CAAC,CAAC;AACtB,CAAC,CAAC;AAEF,MAAM,CAAC,MAAM,IAAI,GAAG,CAAC,CAAQ,EAAS,EAAE,CAAC,CAAC,CAAC,GAAG,EAAE,CAAC,CAAC,CAAC,CAAC,CAAC,CAAC,CAAC,EAAE,CAAC,CAAC;AAE3D,MAAM,CAAC,MAAM,IAAI,GAAG,CAAC,CAAQ,EAAE,CAAQ,EAAS,EAAE,CAAC,CAAC,CAAC,GAAG,CAAC,CAAC,CAAC,CAAC,CAAC,CAAC,CAAC,CAAC,CAAC,CAAC,CAAC;AAEnE,MAAM,CAAC,MAAM,IAAI,GAAG,CAAC,CAAQ,EAAU,EAAE;IACvC,MAAM,GAAG,GAAG,CAAC,GAAG,EAAE,CAAC;IACnB,MAAM,CAAC,GAAG,GAAG,CAAC,CAAC,CAAC,CAAC,CAAC,CAAC,CAAC,CAAC,CAAC,CAAC;IACvB,OAAO,GAAG,GAAG,CAAC,CAAC,CAAC,GAAG,CAAC,CAAC,CAAC,EAAE,IAAI,CAAC,CAAC,GAAG,IAAI,CAAC,CAAC,cAAc,EAAE,EAAE,CAAC;AAC5D,CAAC,CAAC"}

package/dist/state-return/ny.d.ts

@@ -0,0 +1,3 @@
+import { type StateReturnInput, type StateTaxEvaluator } from "./types.js";
+export declare function composeNY(input: StateReturnInput, evalStateTax: StateTaxEvaluator, notes: string[]): Record<string, string>;
+//# sourceMappingURL=ny.d.ts.map

package/dist/state-return/ny.d.ts.map

@@ -0,0 +1 @@
+{"version":3,"file":"ny.d.ts","sourceRoot":"","sources":["../../src/state-return/ny.ts"],"names":[],"mappings":"AAEA,OAAO,EAAkB,KAAK,gBAAgB,EAAE,KAAK,iBAAiB,EAAE,MAAM,YAAY,CAAC;AAO3F,wBAAgB,SAAS,CACvB,KAAK,EAAE,gBAAgB,EACvB,YAAY,EAAE,iBAAiB,EAC/B,KAAK,EAAE,MAAM,EAAE,GACd,MAAM,CAAC,MAAM,EAAE,MAAM,CAAC,CAgDxB"}

package/dist/state-return/ny.js

@@ -0,0 +1,59 @@
+/** 2025 New York IT-201 line composer. */
+import { c, rd, max0, fmtD } from "./money.js";
+import { isJoint, isHoh } from "./types.js";
+const STD_DEDUCTION_JOINT = 1605000n; // $16,050
+const STD_DEDUCTION_HOH = 1120000n; // $11,200
+const STD_DEDUCTION_SINGLE = 800000n; // $8,000
+const DEPENDENT_EXEMPTION = 100000n; // $1,000 (line 36)
+export function composeNY(input, evalStateTax, notes) {
+    // IT-201 (2025 printed order): 72 = NYS withholding ONLY (W-2 box 17), 73 =
+    // NYC, 74 = Yonkers, 75 = estimated tax payments AND IT-370 extension amount
+    // (one combined line); refundable credits sit in the 63-71 block → line 76.
+    const l1 = rd(c(input.wages));
+    const l19 = rd(c(input.federalAGI));
+    const l24 = rd(l19 + c(input.additions));
+    // Line 27: taxable social security is ALWAYS subtracted — applied
+    // automatically from taxableSocialSecurity.
+    const ssSub = rd(c(input.taxableSocialSecurity));
+    if (ssSub > 0n)
+        notes.push(`NY subtraction: federally taxable social security ${fmtD(ssSub)} (IT-201 line 27)`);
+    const l32 = rd(c(input.subtractions)) + ssSub;
+    const l33 = l24 - l32;
+    const l34 = isJoint(input) ? STD_DEDUCTION_JOINT : isHoh(input) ? STD_DEDUCTION_HOH : STD_DEDUCTION_SINGLE;
+    const l37 = max0(l33 - l34 - BigInt(input.dependents ?? 0) * DEPENDENT_EXEMPTION);
+    // NYS/NYC tax via the RAW rate schedule at the exact income (useFormulaMethod):
+    // the printed $50-bracket table can differ by $1; reference implementations
+    // (including the TaxCalcBench references) evaluate the schedule directly.
+    const l39 = rd(evalStateTax("us.ny.income_tax", l37, { useFormulaMethod: true }));
+    const l43 = rd(c(input.nyHouseholdCredit)); // claimed in full on 43 per the reference convention
+    const l44 = max0(l39 - l43);
+    let nycNet = 0n;
+    if (input.nycTaxableIncome !== undefined && c(input.nycTaxableIncome) > 0n) {
+        const nycTax = rd(evalStateTax("us.ny.nyc_income_tax", rd(c(input.nycTaxableIncome)), { useFormulaMethod: true }));
+        nycNet = max0(nycTax - rd(c(input.nycHouseholdCredit)));
+    }
+    // Line 55: Yonkers resident income tax surcharge (us.ny.yonkers_surcharge,
+    // 16.75% of the netted worksheet base) — NOT line 54 (MCTMT, out of scope).
+    const yonkers = rd(c(input.yonkersSurcharge));
+    const l62 = l44 + nycNet + yonkers + c(input.useTax);
+    const l72 = c(input.stateWithholding);
+    const l73 = c(input.cityWithholding);
+    const l74 = c(input.yonkersWithholding);
+    const l75 = c(input.estimatedPayments) + rd(c(input.extensionPayment));
+    const l76 = l72 + l73 + l74 + l75 + rd(c(input.refundableCredits));
+    const l77 = max0(l76 - l62);
+    const owed = max0(l62 - l76);
+    if (owed > 0n)
+        notes.push(`balance due ${fmtD(owed)} (IT-201 line 80)`);
+    return {
+        "1_wages": fmtD(l1), "19_federal_agi": fmtD(l19), "24_fagi_plus_additions": fmtD(l24),
+        "32_subtractions": fmtD(l32), "33_ny_agi": fmtD(l33), "34_deduction": fmtD(l34),
+        "37_taxable_income": fmtD(l37), "39_nys_tax": fmtD(l39), "43_nonrefundable_credits": fmtD(l43),
+        "44_nys_tax_after_credits": fmtD(l44),
+        ...(yonkers !== 0n ? { "55_yonkers_surcharge": fmtD(yonkers) } : {}),
+        "62_total_tax": fmtD(l62), "72_nys_withholding": fmtD(l72),
+        "73_nyc_withholding": fmtD(l73), "74_yonkers_withholding": fmtD(l74), "75_estimated_payments": fmtD(l75),
+        "76_total_payments": fmtD(l76), "77_overpaid": fmtD(l77), "78_refund": fmtD(l77),
+    };
+}
+//# sourceMappingURL=ny.js.map

package/dist/state-return/ny.js.map

@@ -0,0 +1 @@
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package/dist/state-return/shape.d.ts

@@ -0,0 +1,80 @@
+/**
+ * compute_state_return input shape — grouped by scope: shared inputs first,
+ * then one block per state. Every field is agent-transcribed FACT or an
+ * oracle-target answer; the composers never invent amounts.
+ */
+import { z } from "zod";
+export declare const stateReturnShape: {
+    nyHouseholdCredit: z.ZodOptional<z.ZodNumber>;
+    nycTaxableIncome: z.ZodOptional<z.ZodNumber>;
+    nycHouseholdCredit: z.ZodOptional<z.ZodNumber>;
+    yonkersSurcharge: z.ZodOptional<z.ZodNumber>;
+    caCalEITC: z.ZodOptional<z.ZodNumber>;
+    caYCTC: z.ZodOptional<z.ZodNumber>;
+    caItemizedDeductions: z.ZodOptional<z.ZodNumber>;
+    caRentersCredit: z.ZodOptional<z.ZodNumber>;
+    caAmt: z.ZodOptional<z.ZodNumber>;
+    caBhst: z.ZodOptional<z.ZodNumber>;
+    caEducatorExpensesDeducted: z.ZodOptional<z.ZodNumber>;
+    caHsaDeduction: z.ZodOptional<z.ZodNumber>;
+    caHsaTaxableDistribution: z.ZodOptional<z.ZodNumber>;
+    caAb5GrossIncomeAddition: z.ZodOptional<z.ZodNumber>;
+    caAb5NetLossAddition: z.ZodOptional<z.ZodNumber>;
+    caDepreciationAddition: z.ZodOptional<z.ZodNumber>;
+    caTaxableEarlyDistribution: z.ZodOptional<z.ZodNumber>;
+    caIsoPreference: z.ZodOptional<z.ZodNumber>;
+    caAmtTaxesAddback: z.ZodOptional<z.ZodNumber>;
+    vaAgeDeduction: z.ZodOptional<z.ZodNumber>;
+    vaAgeQualifyingFull: z.ZodOptional<z.ZodNumber>;
+    vaAgeQualifyingTested: z.ZodOptional<z.ZodNumber>;
+    vaRefundableEitc: z.ZodOptional<z.ZodNumber>;
+    vaSpouseTaxAdjustment: z.ZodOptional<z.ZodNumber>;
+    vaYourVagi: z.ZodOptional<z.ZodNumber>;
+    vaSpouseVagi: z.ZodOptional<z.ZodNumber>;
+    vaYourAgeBlindBoxes: z.ZodOptional<z.ZodNumber>;
+    vaSpouseAgeBlindBoxes: z.ZodOptional<z.ZodNumber>;
+    vaFamilyVagi: z.ZodOptional<z.ZodNumber>;
+    vaItemizing: z.ZodOptional<z.ZodBoolean>;
+    vaItemizedMedical: z.ZodOptional<z.ZodNumber>;
+    vaItemizedStateLocalIncomeTaxes: z.ZodOptional<z.ZodNumber>;
+    vaItemizedSalesTaxes: z.ZodOptional<z.ZodNumber>;
+    vaItemizedRealEstateTaxes: z.ZodOptional<z.ZodNumber>;
+    vaItemizedPersonalPropertyTaxes: z.ZodOptional<z.ZodNumber>;
+    vaItemizedOtherTaxes: z.ZodOptional<z.ZodNumber>;
+    vaItemizedMortgageInterest: z.ZodOptional<z.ZodNumber>;
+    vaItemizedInvestmentInterest: z.ZodOptional<z.ZodNumber>;
+    vaItemizedCharitable: z.ZodOptional<z.ZodNumber>;
+    vaItemizedCasualty: z.ZodOptional<z.ZodNumber>;
+    vaItemizedGambling: z.ZodOptional<z.ZodNumber>;
+    vaItemizedOther: z.ZodOptional<z.ZodNumber>;
+    vaScheduleAdjDeductions: z.ZodOptional<z.ZodNumber>;
+    ilPropertyTaxPaid: z.ZodOptional<z.ZodNumber>;
+    ilK12Expenses: z.ZodOptional<z.ZodNumber>;
+    ilTeacherExpenses: z.ZodOptional<z.ZodNumber>;
+    ilChildUnder12: z.ZodOptional<z.ZodBoolean>;
+    ilEitcOverride: z.ZodOptional<z.ZodNumber>;
+    jurisdiction: z.ZodEnum<["il", "va", "ca", "ny"]>;
+    filingStatus: z.ZodOptional<z.ZodEnum<["single", "mfj", "mfs", "hoh", "qss"]>>;
+    federalAGI: z.ZodNumber;
+    federalEITC: z.ZodOptional<z.ZodNumber>;
+    wages: z.ZodOptional<z.ZodNumber>;
+    additions: z.ZodOptional<z.ZodNumber>;
+    subtractions: z.ZodOptional<z.ZodNumber>;
+    exemptions: z.ZodOptional<z.ZodNumber>;
+    ageOrBlindBoxes: z.ZodOptional<z.ZodNumber>;
+    dependents: z.ZodOptional<z.ZodNumber>;
+    stateWithholding: z.ZodOptional<z.ZodNumber>;
+    spouseStateWithholding: z.ZodOptional<z.ZodNumber>;
+    cityWithholding: z.ZodOptional<z.ZodNumber>;
+    yonkersWithholding: z.ZodOptional<z.ZodNumber>;
+    estimatedPayments: z.ZodOptional<z.ZodNumber>;
+    priorYearOverpaymentCredited: z.ZodOptional<z.ZodNumber>;
+    extensionPayment: z.ZodOptional<z.ZodNumber>;
+    taxableSocialSecurity: z.ZodOptional<z.ZodNumber>;
+    unemploymentCompensation: z.ZodOptional<z.ZodNumber>;
+    claimedAsDependent: z.ZodOptional<z.ZodBoolean>;
+    useTax: z.ZodOptional<z.ZodNumber>;
+    nonrefundableCredits: z.ZodOptional<z.ZodNumber>;
+    refundableCredits: z.ZodOptional<z.ZodNumber>;
+};
+//# sourceMappingURL=shape.d.ts.map

package/dist/state-return/shape.d.ts.map

@@ -0,0 +1 @@
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package/dist/state-return/shape.js

@@ -0,0 +1,97 @@
+/**
+ * compute_state_return input shape — grouped by scope: shared inputs first,
+ * then one block per state. Every field is agent-transcribed FACT or an
+ * oracle-target answer; the composers never invent amounts.
+ */
+import { z } from "zod";
+const usd = z.number().finite();
+const shared = {
+    jurisdiction: z.enum(["il", "va", "ca", "ny"]),
+    filingStatus: z.enum(["single", "mfj", "mfs", "hoh", "qss"]).optional().describe("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."),
+    // federal substrate values, computed by compute_return in the SAME session
+    // (pass them verbatim — whole dollars)
+    federalAGI: usd.describe("federal Form 1040 line 11 (from compute_return, verbatim)"),
+    federalEITC: usd.optional().describe("federal EIC, line 27a (from compute_return)"),
+    wages: usd.optional().describe("federal line 1a wages (NY IT-201 line 1)"),
+    additions: usd.optional().describe("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: usd.optional().describe("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: z.number().int().optional().describe("personal + dependent exemption COUNT (self + spouse + dependents)"),
+    ageOrBlindBoxes: z.number().int().optional().describe("count of age-65+/blind boxes checked (taxpayer/spouse, per box)"),
+    dependents: z.number().int().optional().describe("dependent count (CA dependent exemption credits; NY $1,000 exemptions)"),
+    stateWithholding: usd.optional().describe("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 (reference-composition convention, validated across ty25-ny-003 — NY payers, included — and ty25-ny-008 — TX-addressed payer, excluded); 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: usd.optional().describe("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: usd.optional().describe("NY line 73 NYC withholding"),
+    yonkersWithholding: usd.optional().describe("NY line 74 Yonkers withholding (W-2 box 19 with a Yonkers locality)"),
+    estimatedPayments: usd.optional().describe("state estimated payments ONLY (extension payments and prior-year credited overpayments have their own lines where the form provides them)"),
+    priorYearOverpaymentCredited: usd.optional().describe("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: usd.optional().describe("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: usd.optional().describe("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: usd.optional().describe("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: z.boolean().optional().describe("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: usd.optional().describe("consumer use / sales-use tax owed on the return"),
+    nonrefundableCredits: usd.optional().describe("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: usd.optional().describe("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)"),
+};
+const il = {
+    ilPropertyTaxPaid: usd.optional().describe("IL property tax on principal residence, net of business-use portion"),
+    ilK12Expenses: usd.optional().describe("IL qualified K-12 education expenses (before the $250 floor)"),
+    ilTeacherExpenses: usd.optional().describe("IL Schedule 1299-C educator materials expenses"),
+    ilChildUnder12: z.boolean().optional().describe("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: usd.optional().describe("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)."),
+};
+const va = {
+    vaAgeDeduction: usd.optional().describe("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: z.number().int().optional().describe("count of filers (taxpayer/spouse) born ON OR BEFORE January 1, 1939 — each gets the UNCONDITIONAL $12,000 age deduction (no income test)"),
+    vaAgeQualifyingTested: z.number().int().optional().describe("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: usd.optional().describe("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: usd.optional().describe("OVERRIDE ONLY — the composer now computes the VA Spouse Tax Adjustment worksheet itself when vaYourVagi/vaSpouseVagi are provided. If passed, this amount wins."),
+    vaYourVagi: usd.optional().describe("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: usd.optional().describe("spouse's separate VAGI for the STA worksheet (Form 760 line 17 box; MFJ only)"),
+    vaYourAgeBlindBoxes: z.number().int().optional().describe("STA worksheet Part 1 line 2: PRIMARY taxpayer's 65+/blind box count (0-2) — per-spouse exemption = boxes x $800 + $930"),
+    vaSpouseAgeBlindBoxes: z.number().int().optional().describe("STA worksheet Part 1 line 2: spouse's 65+/blind box count (0-2)"),
+    vaFamilyVagi: usd.optional().describe("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"),
+    // VA Schedule A (itemized) — pass the FEDERAL Schedule A component amounts;
+    // the composer applies the Virginia exceptions (10% medical floor, sales-tax
+    // cap, no SALT cap on property taxes, the Virginia Pease limitation) itself.
+    vaItemizing: z.boolean().optional().describe("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: usd.optional().describe("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: usd.optional().describe("VA Sch A line 5a when INCOME taxes are claimed (mutually exclusive with sales taxes)"),
+    vaItemizedSalesTaxes: usd.optional().describe("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: usd.optional().describe("VA Sch A line 5b real estate taxes — NOT subject to the SALT cap for Virginia"),
+    vaItemizedPersonalPropertyTaxes: usd.optional().describe("VA Sch A line 5c personal property taxes — NOT subject to the SALT cap for Virginia"),
+    vaItemizedOtherTaxes: usd.optional().describe("VA Sch A line 6 other taxes (foreign income tax etc.)"),
+    vaItemizedMortgageInterest: usd.optional().describe("VA Sch A home mortgage interest and points (federal Schedule A amount)"),
+    vaItemizedInvestmentInterest: usd.optional().describe("VA Sch A investment interest (protected from the overall limitation)"),
+    vaItemizedCharitable: usd.optional().describe("VA Sch A charitable contributions (federal Schedule A amount)"),
+    vaItemizedCasualty: usd.optional().describe("VA Sch A casualty/theft losses (protected from the overall limitation)"),
+    vaItemizedGambling: usd.optional().describe("VA Sch A gambling losses (§ 165(d), limited to winnings; protected from the overall limitation)"),
+    vaItemizedOther: usd.optional().describe("VA Sch A other itemized deductions"),
+    vaScheduleAdjDeductions: usd.optional().describe("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"),
+};
+const ca = {
+    caCalEITC: usd.optional().describe("us.ca.caleitc result (pass the oracle target's answer)"),
+    caYCTC: usd.optional().describe("us.ca.yctc result (pass the oracle target's answer)"),
+    caItemizedDeductions: usd.optional().describe("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: usd.optional().describe("us.ca.renters_credit result (pass the oracle target's answer) — nonrefundable, joins the exemption credits in the line-48 subtraction from tax."),
+    caAmt: usd.optional().describe("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: usd.optional().describe("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: usd.optional().describe("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: usd.optional().describe("federal HSA deduction (Form 8889 line 13) — California does not conform to § 223: the composer ADDS it back for CA"),
+    caHsaTaxableDistribution: usd.optional().describe("HSA distribution amount taxed federally (Form 8889 line 16) — not income for California: the composer SUBTRACTS it for CA"),
+    caAb5GrossIncomeAddition: usd.optional().describe("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: usd.optional().describe("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: usd.optional().describe("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: usd.optional().describe("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: usd.optional().describe("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: usd.optional().describe("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)"),
+};
+const ny = {
+    nyHouseholdCredit: usd.optional().describe("NYS household credit from table 2 (us.ny.parameters citation)"),
+    nycTaxableIncome: usd.optional().describe("NYC taxable income (IT-201 line 47) if NYC resident"),
+    nycHouseholdCredit: usd.optional().describe("NYC household credit from table 5"),
+    yonkersSurcharge: usd
+        .optional()
+        .describe("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."),
+};
+export const stateReturnShape = { ...shared, ...il, ...va, ...ca, ...ny };
+//# sourceMappingURL=shape.js.map

package/dist/state-return/shape.js.map

@@ -0,0 +1 @@
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