pigeongov 0.2.0

package/dist/src/engine/equity/espp.js

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+// ---------------------------------------------------------------------------
+// ESPP (Employee Stock Purchase Plan) Handler — IRC §423
+// ---------------------------------------------------------------------------
+// ESPPs let employees buy company stock at a discount (typically 15%).
+// The tax treatment depends on when you sell:
+//
+// Qualifying disposition: held >2 years from offering date AND >1 year
+// from purchase date. Ordinary income = lesser of (discount at offering,
+// actual gain). Rest is long-term capital gain.
+//
+// Disqualifying disposition: either holding period not met.
+// Ordinary income = FMV at purchase - purchase price (the actual discount).
+// Rest is capital gain/loss.
+// ---------------------------------------------------------------------------
+function roundCurrency(value) {
+    return Number(value.toFixed(2));
+}
+const ONE_YEAR_MS = 365.25 * 24 * 60 * 60 * 1000;
+const TWO_YEARS_MS = ONE_YEAR_MS * 2;
+/**
+ * Calculate the purchase details of an ESPP transaction.
+ *
+ * Employees typically buy shares at 85% of the lower of (FMV at offering
+ * start, FMV at purchase date). The discount is a future tax liability
+ * waiting to happen — the IRS always gets its cut.
+ */
+export function calculateEsppPurchase(shares, purchasePrice, fairMarketValue, purchaseDate) {
+    const discount = roundCurrency((fairMarketValue - purchasePrice) * shares);
+    const costBasis = roundCurrency(purchasePrice * shares);
+    return {
+        purchaseDate,
+        shares,
+        purchasePrice,
+        fairMarketValue,
+        discount,
+        costBasis,
+    };
+}
+/**
+ * Calculate the tax consequences of selling ESPP shares.
+ *
+ * Qualifying disposition (both required):
+ *   - >2 years from offering date
+ *   - >1 year from purchase date
+ *   Ordinary income = lesser of:
+ *     (a) actual gain (sale price - purchase price) × shares
+ *     (b) offering discount (offering FMV × discount %) × shares
+ *   For simplicity, we use (FMV at purchase - purchase price) as the
+ *   discount baseline when offering-date FMV isn't provided.
+ *
+ * Disqualifying disposition:
+ *   Ordinary income = (FMV at purchase - purchase price) × shares
+ *   Capital gain = total gain - ordinary income
+ */
+export function calculateEsppSale(purchase, salePrice, saleDate, offeringDate) {
+    const saleDateMs = new Date(saleDate).getTime();
+    const purchaseDateMs = new Date(purchase.purchaseDate).getTime();
+    const offeringDateMs = new Date(offeringDate).getTime();
+    const offeringHoldingMet = saleDateMs - offeringDateMs > TWO_YEARS_MS;
+    const purchaseHoldingMet = saleDateMs - purchaseDateMs > ONE_YEAR_MS;
+    const isQualifying = offeringHoldingMet && purchaseHoldingMet;
+    const proceeds = roundCurrency(purchase.shares * salePrice);
+    const totalGain = roundCurrency(proceeds - purchase.costBasis);
+    if (isQualifying) {
+        // Qualifying: ordinary income is capped at the discount or actual gain,
+        // whichever is less (and never negative)
+        const ordinaryIncome = roundCurrency(Math.max(0, Math.min(purchase.discount, totalGain)));
+        const capitalGain = roundCurrency(totalGain - ordinaryIncome);
+        return {
+            dispositionType: "qualifying",
+            ordinaryIncome,
+            capitalGain,
+            totalGain,
+            proceeds,
+            adjustedCostBasis: roundCurrency(purchase.costBasis + ordinaryIncome),
+        };
+    }
+    // Disqualifying: full discount at purchase is ordinary income
+    const ordinaryIncome = roundCurrency(Math.max(0, purchase.discount));
+    const capitalGain = roundCurrency(totalGain - ordinaryIncome);
+    return {
+        dispositionType: "disqualifying",
+        ordinaryIncome,
+        capitalGain,
+        totalGain,
+        proceeds,
+        adjustedCostBasis: roundCurrency(purchase.costBasis + ordinaryIncome),
+    };
+}
+//# sourceMappingURL=espp.js.map

package/dist/src/engine/equity/espp.js.map

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package/dist/src/engine/equity/iso.d.ts

@@ -0,0 +1,42 @@
+export interface IsoExerciseResult {
+    exerciseDate: string;
+    shares: number;
+    exercisePrice: number;
+    fairMarketValue: number;
+    bargainElement: number;
+    amtPreferenceItem: number;
+    regularTaxIncome: number;
+}
+export interface IsoDispositionResult {
+    dispositionType: "qualifying" | "disqualifying";
+    ordinaryIncome: number;
+    capitalGain: number;
+    holdingPeriodMet: boolean;
+    totalGain: number;
+    costBasis: number;
+    proceeds: number;
+}
+/**
+ * Calculate the tax consequences of exercising an ISO.
+ *
+ * For regular tax: $0 income recognized at exercise.
+ * For AMT: the bargain element (FMV - exercise price) × shares
+ * is added as a preference item. This is where ISOs get people —
+ * you owe no regular tax, but might owe AMT on phantom income.
+ */
+export declare function calculateIsoExercise(shares: number, exercisePrice: number, fairMarketValue: number, exerciseDate: string): IsoExerciseResult;
+/**
+ * Determine whether an ISO disposition is qualifying or disqualifying,
+ * and compute the resulting income breakdown.
+ *
+ * Qualifying disposition (both must be true):
+ *   - Sale date > 2 years after grant date
+ *   - Sale date > 1 year after exercise date
+ *   → Entire gain (sale price - exercise price) is long-term capital gain
+ *
+ * Disqualifying disposition (either holding period not met):
+ *   → Ordinary income = (FMV at exercise - exercise price) × shares
+ *      (but capped at actual gain if sale price < FMV at exercise)
+ *   → Remainder = capital gain/loss
+ */
+export declare function calculateIsoDisposition(shares: number, exercisePrice: number, fairMarketValue: number, salePrice: number, grantDate: string, exerciseDate: string, saleDate: string): IsoDispositionResult;

package/dist/src/engine/equity/iso.js

@@ -0,0 +1,94 @@
+// ---------------------------------------------------------------------------
+// ISO (Incentive Stock Option) Compensation Handler
+// ---------------------------------------------------------------------------
+// ISOs are the tax code's way of saying "congratulations on your options,
+// now here's a parallel tax universe (AMT) to worry about."
+//
+// Key rules:
+// - No ordinary income at exercise (for regular tax purposes)
+// - Bargain element (FMV - exercise price) is an AMT preference item
+// - Qualifying disposition: >2 years from grant AND >1 year from exercise
+//   → entire gain is long-term capital gain
+// - Disqualifying disposition: ordinary income on bargain element,
+//   remainder is capital gain
+// ---------------------------------------------------------------------------
+function roundCurrency(value) {
+    return Number(value.toFixed(2));
+}
+const ONE_YEAR_MS = 365.25 * 24 * 60 * 60 * 1000;
+const TWO_YEARS_MS = ONE_YEAR_MS * 2;
+/**
+ * Calculate the tax consequences of exercising an ISO.
+ *
+ * For regular tax: $0 income recognized at exercise.
+ * For AMT: the bargain element (FMV - exercise price) × shares
+ * is added as a preference item. This is where ISOs get people —
+ * you owe no regular tax, but might owe AMT on phantom income.
+ */
+export function calculateIsoExercise(shares, exercisePrice, fairMarketValue, exerciseDate) {
+    const bargainElement = roundCurrency(Math.max(0, (fairMarketValue - exercisePrice) * shares));
+    return {
+        exerciseDate,
+        shares,
+        exercisePrice,
+        fairMarketValue,
+        bargainElement,
+        amtPreferenceItem: bargainElement,
+        regularTaxIncome: 0, // No regular tax income at exercise
+    };
+}
+/**
+ * Determine whether an ISO disposition is qualifying or disqualifying,
+ * and compute the resulting income breakdown.
+ *
+ * Qualifying disposition (both must be true):
+ *   - Sale date > 2 years after grant date
+ *   - Sale date > 1 year after exercise date
+ *   → Entire gain (sale price - exercise price) is long-term capital gain
+ *
+ * Disqualifying disposition (either holding period not met):
+ *   → Ordinary income = (FMV at exercise - exercise price) × shares
+ *      (but capped at actual gain if sale price < FMV at exercise)
+ *   → Remainder = capital gain/loss
+ */
+export function calculateIsoDisposition(shares, exercisePrice, fairMarketValue, salePrice, grantDate, exerciseDate, saleDate) {
+    const saleDateMs = new Date(saleDate).getTime();
+    const grantDateMs = new Date(grantDate).getTime();
+    const exerciseDateMs = new Date(exerciseDate).getTime();
+    const grantHoldingMet = saleDateMs - grantDateMs > TWO_YEARS_MS;
+    const exerciseHoldingMet = saleDateMs - exerciseDateMs > ONE_YEAR_MS;
+    const holdingPeriodMet = grantHoldingMet && exerciseHoldingMet;
+    const totalProceeds = roundCurrency(shares * salePrice);
+    const totalExerciseCost = roundCurrency(shares * exercisePrice);
+    const totalGain = roundCurrency(totalProceeds - totalExerciseCost);
+    if (holdingPeriodMet) {
+        // Qualifying disposition: all gain is long-term capital gain
+        return {
+            dispositionType: "qualifying",
+            ordinaryIncome: 0,
+            capitalGain: totalGain,
+            holdingPeriodMet: true,
+            totalGain,
+            costBasis: totalExerciseCost,
+            proceeds: totalProceeds,
+        };
+    }
+    // Disqualifying disposition: bargain element becomes ordinary income
+    const bargainElement = roundCurrency(Math.max(0, (fairMarketValue - exercisePrice) * shares));
+    // If the stock dropped below FMV, ordinary income is capped at actual gain
+    // (you don't recognize more ordinary income than you actually gained)
+    const ordinaryIncome = totalGain <= 0
+        ? Math.max(0, totalGain)
+        : Math.min(bargainElement, totalGain);
+    const capitalGain = roundCurrency(totalGain - ordinaryIncome);
+    return {
+        dispositionType: "disqualifying",
+        ordinaryIncome: roundCurrency(ordinaryIncome),
+        capitalGain,
+        holdingPeriodMet: false,
+        totalGain,
+        costBasis: totalExerciseCost,
+        proceeds: totalProceeds,
+    };
+}
+//# sourceMappingURL=iso.js.map

package/dist/src/engine/equity/iso.js.map

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package/dist/src/engine/equity/nso.d.ts

@@ -0,0 +1,35 @@
+export interface NsoExerciseResult {
+    exerciseDate: string;
+    shares: number;
+    exercisePrice: number;
+    fairMarketValue: number;
+    spread: number;
+    ordinaryIncome: number;
+    costBasis: number;
+}
+export interface NsoSaleResult {
+    saleDate: string;
+    shares: number;
+    salePrice: number;
+    costBasis: number;
+    proceeds: number;
+    capitalGain: number;
+    holdingPeriod: "short-term" | "long-term";
+}
+/**
+ * Calculate the tax consequences of exercising non-qualified stock options.
+ *
+ * The spread (FMV - exercise price) × shares is immediately recognized as
+ * ordinary income and included on the employee's W-2. There's no deferral
+ * mechanism, no AMT dance — just straightforward (if painful) taxation.
+ */
+export declare function calculateNsoExercise(shares: number, exercisePrice: number, fairMarketValue: number, exerciseDate: string): NsoExerciseResult;
+/**
+ * Calculate the capital gain/loss from selling shares acquired via NSO exercise.
+ *
+ * Post-exercise, the shares are treated like any other stock:
+ * - Cost basis = FMV at exercise
+ * - Held > 1 year from exercise → long-term capital gain
+ * - Otherwise → short-term
+ */
+export declare function calculateNsoSale(exerciseResult: NsoExerciseResult, salePrice: number, saleDate: string): NsoSaleResult;

package/dist/src/engine/equity/nso.js

@@ -0,0 +1,63 @@
+// ---------------------------------------------------------------------------
+// NSO (Non-Qualified Stock Option) Compensation Handler
+// ---------------------------------------------------------------------------
+// NSOs are the blunt instrument of equity compensation:
+// - At exercise: spread (FMV - exercise price) is ordinary income on W-2
+// - Subject to income tax + payroll taxes at exercise
+// - Cost basis = FMV at exercise (for subsequent sale calculations)
+// - Any gain/loss after exercise is capital gain/loss
+//
+// The lack of AMT complexity is the only consolation for the higher
+// tax bill at exercise compared to ISOs.
+// ---------------------------------------------------------------------------
+function roundCurrency(value) {
+    return Number(value.toFixed(2));
+}
+const ONE_YEAR_MS = 365.25 * 24 * 60 * 60 * 1000;
+/**
+ * Calculate the tax consequences of exercising non-qualified stock options.
+ *
+ * The spread (FMV - exercise price) × shares is immediately recognized as
+ * ordinary income and included on the employee's W-2. There's no deferral
+ * mechanism, no AMT dance — just straightforward (if painful) taxation.
+ */
+export function calculateNsoExercise(shares, exercisePrice, fairMarketValue, exerciseDate) {
+    const spread = roundCurrency(Math.max(0, (fairMarketValue - exercisePrice) * shares));
+    const costBasis = roundCurrency(fairMarketValue * shares);
+    return {
+        exerciseDate,
+        shares,
+        exercisePrice,
+        fairMarketValue,
+        spread,
+        ordinaryIncome: spread,
+        costBasis,
+    };
+}
+/**
+ * Calculate the capital gain/loss from selling shares acquired via NSO exercise.
+ *
+ * Post-exercise, the shares are treated like any other stock:
+ * - Cost basis = FMV at exercise
+ * - Held > 1 year from exercise → long-term capital gain
+ * - Otherwise → short-term
+ */
+export function calculateNsoSale(exerciseResult, salePrice, saleDate) {
+    const costBasisPerShare = roundCurrency(exerciseResult.costBasis / exerciseResult.shares);
+    const proceeds = roundCurrency(exerciseResult.shares * salePrice);
+    const totalCostBasis = roundCurrency(exerciseResult.shares * costBasisPerShare);
+    const capitalGain = roundCurrency(proceeds - totalCostBasis);
+    const exerciseDateMs = new Date(exerciseResult.exerciseDate).getTime();
+    const saleDateMs = new Date(saleDate).getTime();
+    const holdingPeriod = saleDateMs - exerciseDateMs > ONE_YEAR_MS ? "long-term" : "short-term";
+    return {
+        saleDate,
+        shares: exerciseResult.shares,
+        salePrice,
+        costBasis: costBasisPerShare,
+        proceeds,
+        capitalGain,
+        holdingPeriod,
+    };
+}
+//# sourceMappingURL=nso.js.map

package/dist/src/engine/equity/nso.js.map

@@ -0,0 +1 @@
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package/dist/src/engine/equity/rsu.d.ts

@@ -0,0 +1,33 @@
+export interface RsuVestingEvent {
+    vestDate: string;
+    shares: number;
+    fairMarketValue: number;
+    totalIncome: number;
+    costBasis: number;
+}
+export interface RsuSaleResult {
+    saleDate: string;
+    shares: number;
+    salePrice: number;
+    costBasis: number;
+    proceeds: number;
+    gainOrLoss: number;
+    holdingPeriod: "short-term" | "long-term";
+}
+/**
+ * Calculate the income recognized when RSU shares vest.
+ *
+ * At vesting, RSU income = shares × FMV per share.
+ * This amount is reported as ordinary income on the employee's W-2.
+ * The cost basis for any future sale is the FMV at the time of vesting.
+ */
+export declare function calculateRsuVesting(shares: number, fmvPerShare: number, vestDate: string): RsuVestingEvent;
+/**
+ * Calculate gain/loss on the sale of previously-vested RSU shares.
+ *
+ * Proceeds = shares × sale price.
+ * Gain/loss = proceeds - (cost basis per share × shares).
+ * If held > 1 year from vest date → long-term capital gain/loss.
+ * Otherwise → short-term.
+ */
+export declare function calculateRsuSale(vestEvent: RsuVestingEvent, salePrice: number, saleDate: string): RsuSaleResult;

package/dist/src/engine/equity/rsu.js

@@ -0,0 +1,64 @@
+// ---------------------------------------------------------------------------
+// RSU (Restricted Stock Unit) Compensation Handler
+// ---------------------------------------------------------------------------
+// RSUs are straightforward: shares vest, FMV at vesting is ordinary income
+// reported on W-2. Cost basis for future sale equals FMV at vest.
+// ---------------------------------------------------------------------------
+function roundCurrency(value) {
+    return Number(value.toFixed(2));
+}
+/**
+ * Determines how many milliseconds constitute one year for holding-period
+ * purposes. We use 365.25 days to account for leap years — close enough
+ * for the IRS's "more than one year" rule, which in practice uses calendar
+ * dates. A proper calendar-date check would be more precise, but this
+ * handles the vast majority of cases correctly.
+ */
+const ONE_YEAR_MS = 365.25 * 24 * 60 * 60 * 1000;
+function determineHoldingPeriod(acquiredDate, soldDate) {
+    const acquired = new Date(acquiredDate).getTime();
+    const sold = new Date(soldDate).getTime();
+    return sold - acquired > ONE_YEAR_MS ? "long-term" : "short-term";
+}
+/**
+ * Calculate the income recognized when RSU shares vest.
+ *
+ * At vesting, RSU income = shares × FMV per share.
+ * This amount is reported as ordinary income on the employee's W-2.
+ * The cost basis for any future sale is the FMV at the time of vesting.
+ */
+export function calculateRsuVesting(shares, fmvPerShare, vestDate) {
+    const totalIncome = roundCurrency(shares * fmvPerShare);
+    return {
+        vestDate,
+        shares,
+        fairMarketValue: fmvPerShare,
+        totalIncome,
+        costBasis: totalIncome,
+    };
+}
+/**
+ * Calculate gain/loss on the sale of previously-vested RSU shares.
+ *
+ * Proceeds = shares × sale price.
+ * Gain/loss = proceeds - (cost basis per share × shares).
+ * If held > 1 year from vest date → long-term capital gain/loss.
+ * Otherwise → short-term.
+ */
+export function calculateRsuSale(vestEvent, salePrice, saleDate) {
+    const costBasisPerShare = roundCurrency(vestEvent.costBasis / vestEvent.shares);
+    const proceeds = roundCurrency(vestEvent.shares * salePrice);
+    const totalCostBasis = roundCurrency(vestEvent.shares * costBasisPerShare);
+    const gainOrLoss = roundCurrency(proceeds - totalCostBasis);
+    const holdingPeriod = determineHoldingPeriod(vestEvent.vestDate, saleDate);
+    return {
+        saleDate,
+        shares: vestEvent.shares,
+        salePrice,
+        costBasis: costBasisPerShare,
+        proceeds,
+        gainOrLoss,
+        holdingPeriod,
+    };
+}
+//# sourceMappingURL=rsu.js.map

package/dist/src/engine/equity/rsu.js.map

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package/dist/src/engine/field-mapper.d.ts

@@ -0,0 +1,26 @@
+import type { ImportedDocument, PersonIdentity } from "../types.js";
+import { calculateFederalTax, type TaxCalculationInput } from "./tax-calculator.js";
+import { f1040Schema, schedule1Schema, scheduleCSchema } from "../schemas/2025/index.js";
+export interface BuildReturnBundleInput {
+    formId: "1040";
+    taxYear: 2025;
+    filingStatus: TaxCalculationInput["filingStatus"];
+    taxpayer: PersonIdentity;
+    spouse?: PersonIdentity;
+    dependents: TaxCalculationInput["dependents"];
+    importedDocuments: ImportedDocument[];
+    taxInput: TaxCalculationInput;
+}
+export interface ReturnBundle {
+    formId: "1040";
+    taxYear: 2025;
+    taxpayer: PersonIdentity;
+    spouse?: PersonIdentity;
+    dependents: TaxCalculationInput["dependents"];
+    importedDocuments: ImportedDocument[];
+    calculation: ReturnType<typeof calculateFederalTax>;
+    form1040: ReturnType<typeof f1040Schema.parse>;
+    schedule1: ReturnType<typeof schedule1Schema.parse>;
+    scheduleC?: ReturnType<typeof scheduleCSchema.parse>;
+}
+export declare function buildReturnBundle(input: BuildReturnBundleInput): ReturnBundle;

package/dist/src/engine/field-mapper.js

@@ -0,0 +1,119 @@
+import { calculateFederalTax } from "./tax-calculator.js";
+import { f1040Schema, schedule1Schema, scheduleCSchema } from "../schemas/2025/index.js";
+function roundCurrency(value) {
+    return Number(value.toFixed(2));
+}
+function getImportedWithholding(importedDocuments, documentType) {
+    return roundCurrency(importedDocuments
+        .filter((document) => document.type === documentType)
+        .reduce((total, document) => {
+        if (document.type === "w2") {
+            return total + document.federalWithheld;
+        }
+        if ("federalWithheld" in document && typeof document.federalWithheld === "number") {
+            return total + document.federalWithheld;
+        }
+        return total;
+    }, 0));
+}
+export function buildReturnBundle(input) {
+    const calculation = calculateFederalTax(input.taxInput);
+    const federalWithheldW2 = getImportedWithholding(input.importedDocuments, "w2");
+    const federalWithheld1099 = roundCurrency(input.importedDocuments
+        .filter((document) => document.type !== "w2")
+        .reduce((total, document) => {
+        if ("federalWithheld" in document && typeof document.federalWithheld === "number") {
+            return total + document.federalWithheld;
+        }
+        return total;
+    }, 0));
+    const unassignedWithholding = roundCurrency(Math.max(0, input.taxInput.federalWithheld - federalWithheldW2 - federalWithheld1099));
+    const schedule1 = schedule1Schema.parse({
+        taxYear: input.taxYear,
+        filingStatus: input.filingStatus,
+        additionalIncome: {
+            line3BusinessIncomeOrLoss: input.taxInput.scheduleCNet || undefined,
+            line8OtherIncome: input.taxInput.otherIncome || undefined,
+            line10TotalAdditionalIncome: input.taxInput.scheduleCNet + input.taxInput.otherIncome || undefined,
+        },
+        adjustments: {
+            line11EducatorExpenses: input.taxInput.adjustments.educatorExpenses || undefined,
+            line13HealthSavingsAccountDeduction: input.taxInput.adjustments.hsaDeduction || undefined,
+            line15DeductiblePartOfSelfEmploymentTax: calculation.selfEmploymentTax > 0
+                ? roundCurrency(calculation.selfEmploymentTax / 2)
+                : undefined,
+            line20IraDeductions: input.taxInput.adjustments.iraDeduction || undefined,
+            line21StudentLoanInterestDeduction: input.taxInput.adjustments.studentLoanInterest || undefined,
+            line27TotalAdjustments: calculation.grossIncome - calculation.adjustedGrossIncome || undefined,
+        },
+    });
+    const scheduleC = input.taxInput.scheduleCNet !== 0
+        ? scheduleCSchema.parse({
+            taxYear: input.taxYear,
+            ownerName: `${input.taxpayer.firstName} ${input.taxpayer.lastName}`,
+            ownerSsn: input.taxpayer.ssn,
+            businessName: "Sole Proprietorship",
+            principalBusinessOrProfession: "Self-employment",
+            accountingMethod: "cash",
+            income: {
+                grossReceiptsOrSales: input.taxInput.scheduleCNet,
+                otherIncome: input.taxInput.otherIncome || undefined,
+            },
+            cogs: {},
+            expenses: {},
+            netProfitOrLoss: input.taxInput.scheduleCNet,
+        })
+        : undefined;
+    const form1040 = f1040Schema.parse({
+        taxYear: input.taxYear,
+        filingStatus: input.filingStatus,
+        taxpayer: input.taxpayer,
+        spouse: input.spouse,
+        mailingAddress: input.taxpayer.address,
+        dependents: input.dependents,
+        lines: {
+            line1a: input.taxInput.wages || undefined,
+            line2b: input.taxInput.taxableInterest || undefined,
+            line3b: input.taxInput.ordinaryDividends || undefined,
+            line8: schedule1.additionalIncome.line10TotalAdditionalIncome,
+            line9: calculation.grossIncome,
+            line10: schedule1.adjustments.line27TotalAdjustments,
+            line11: calculation.adjustedGrossIncome,
+            line12a: input.taxInput.useItemizedDeductions ? undefined : calculation.deduction,
+            line12b: input.taxInput.useItemizedDeductions ? calculation.deduction : undefined,
+            line12z: calculation.deduction,
+            line13: calculation.taxableIncome,
+            line14: calculation.federalTax,
+            line16: calculation.federalTax,
+            line17: calculation.selfEmploymentTax || undefined,
+            line21: calculation.totalCredits || undefined,
+            line24: calculation.totalTax,
+            line25a: roundCurrency(federalWithheldW2 + unassignedWithholding) || undefined,
+            line25b: federalWithheld1099 || undefined,
+            line26: input.taxInput.estimatedPayments || undefined,
+            line27: calculation.earnedIncomeCredit || undefined,
+            line28: calculation.additionalChildTaxCredit || undefined,
+            line33: calculation.totalPayments,
+            line34: calculation.refund || undefined,
+            line37: calculation.amountOwed || undefined,
+        },
+    });
+    const bundle = {
+        formId: input.formId,
+        taxYear: input.taxYear,
+        taxpayer: input.taxpayer,
+        dependents: input.dependents,
+        importedDocuments: input.importedDocuments,
+        calculation,
+        form1040,
+        schedule1,
+    };
+    if (input.spouse) {
+        bundle.spouse = input.spouse;
+    }
+    if (scheduleC) {
+        bundle.scheduleC = scheduleC;
+    }
+    return bundle;
+}
+//# sourceMappingURL=field-mapper.js.map

package/dist/src/engine/field-mapper.js.map

@@ -0,0 +1 @@
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package/dist/src/engine/forms/core-1040.d.ts

@@ -0,0 +1,2 @@
+import type { FormPlugin } from "../types.js";
+export declare const core1040Plugin: FormPlugin;