pigeongov 0.2.0

package/dist/src/engine/forms/core-1040.js

@@ -0,0 +1,124 @@
+import { defaultOrchestrator } from "../orchestrator.js";
+import { calculateFederalTax, } from "../tax-calculator.js";
+// ---------------------------------------------------------------------------
+// Core 1040 Plugin
+//
+// Wraps the existing calculateFederalTax function as a FormPlugin. This is
+// the root of every federal return — it always triggers, has no dependencies,
+// and every other plugin can depend on it.
+// ---------------------------------------------------------------------------
+function orchestratorInputToCalcInput(input) {
+    return {
+        filingStatus: input.filingStatus,
+        wages: input.wages,
+        taxableInterest: input.taxableInterest,
+        ordinaryDividends: input.ordinaryDividends,
+        scheduleCNet: input.scheduleCNet,
+        otherIncome: input.otherIncome,
+        adjustments: {
+            educatorExpenses: input.adjustments.educatorExpenses,
+            hsaDeduction: input.adjustments.hsaDeduction,
+            selfEmploymentTaxDeduction: input.adjustments.selfEmploymentTaxDeduction,
+            iraDeduction: input.adjustments.iraDeduction,
+            studentLoanInterest: input.adjustments.studentLoanInterest,
+        },
+        useItemizedDeductions: input.useItemizedDeductions,
+        itemizedDeductions: input.itemizedDeductions,
+        dependents: input.dependents,
+        federalWithheld: input.federalWithheld,
+        estimatedPayments: input.estimatedPayments,
+    };
+}
+function validateCoreResult(result, _input) {
+    const checks = [];
+    // Gross income should be non-negative for most returns.
+    if (result.grossIncome < 0) {
+        checks.push({
+            id: "core-1040-negative-gross",
+            label: "Gross income is negative",
+            passed: false,
+            severity: "warning",
+            message: `Gross income is ${result.grossIncome.toFixed(2)}, which is unusual. Verify income entries.`,
+        });
+    }
+    else {
+        checks.push({
+            id: "core-1040-negative-gross",
+            label: "Gross income is non-negative",
+            passed: true,
+            severity: "warning",
+            message: "Gross income is non-negative.",
+        });
+    }
+    // Effective rate sanity — should not exceed marginal rate.
+    if (result.effectiveRate > result.marginalRate && result.marginalRate > 0) {
+        checks.push({
+            id: "core-1040-rate-sanity",
+            label: "Effective rate exceeds marginal rate",
+            passed: false,
+            severity: "error",
+            message: `Effective rate (${result.effectiveRate}) exceeds marginal rate (${result.marginalRate}).`,
+        });
+    }
+    else {
+        checks.push({
+            id: "core-1040-rate-sanity",
+            label: "Effective rate within bounds",
+            passed: true,
+            severity: "error",
+            message: "Effective rate is within expected bounds.",
+        });
+    }
+    // Refund and amount owed should be mutually exclusive.
+    const mutuallyExclusive = result.refund === 0 || result.amountOwed === 0;
+    checks.push({
+        id: "core-1040-refund-owed-exclusive",
+        label: "Refund and amount owed exclusivity",
+        passed: mutuallyExclusive,
+        severity: "error",
+        message: mutuallyExclusive
+            ? "Refund and amount owed are mutually exclusive."
+            : "Both refund and amount owed are non-zero, which is inconsistent.",
+    });
+    return checks;
+}
+function mapCoreResultToFormLines(result) {
+    return {
+        "1040.line1a": result.grossIncome - result.adjustedGrossIncome > 0
+            ? undefined
+            : undefined, // wages mapped separately by field-mapper
+        "1040.line9": result.grossIncome,
+        "1040.line11": result.adjustedGrossIncome,
+        "1040.line12z": result.deduction,
+        "1040.line13": result.taxableIncome,
+        "1040.line14": result.federalTax,
+        "1040.line16": result.federalTax,
+        "1040.line17": result.selfEmploymentTax || undefined,
+        "1040.line21": result.totalCredits || undefined,
+        "1040.line24": result.totalTax,
+        "1040.line27": result.earnedIncomeCredit || undefined,
+        "1040.line28": result.additionalChildTaxCredit || undefined,
+        "1040.line33": result.totalPayments,
+        "1040.line34": result.refund || undefined,
+        "1040.line37": result.amountOwed || undefined,
+    };
+}
+export const core1040Plugin = {
+    formId: "core-1040",
+    displayName: "Form 1040 (U.S. Individual Income Tax Return)",
+    triggerCondition: () => true,
+    dependencies: [],
+    calculate(input, _intermediateResults) {
+        const calcInput = orchestratorInputToCalcInput(input);
+        return calculateFederalTax(calcInput);
+    },
+    validate(result, input) {
+        return validateCoreResult(result, input);
+    },
+    mapToFormLines(result) {
+        return mapCoreResultToFormLines(result);
+    },
+};
+// Auto-register with the default orchestrator.
+defaultOrchestrator.register(core1040Plugin);
+//# sourceMappingURL=core-1040.js.map

package/dist/src/engine/forms/core-1040.js.map

@@ -0,0 +1 @@
+{"version":3,"file":"core-1040.js","sourceRoot":"","sources":["../../../../src/engine/forms/core-1040.ts"],"names":[],"mappings":"AACA,OAAO,EAAE,mBAAmB,EAAE,MAAM,oBAAoB,CAAC;AACzD,OAAO,EACL,mBAAmB,GAGpB,MAAM,sBAAsB,CAAC;AAG9B,8EAA8E;AAC9E,mBAAmB;AACnB,EAAE;AACF,2EAA2E;AAC3E,8EAA8E;AAC9E,2CAA2C;AAC3C,8EAA8E;AAE9E,SAAS,4BAA4B,CACnC,KAA2B;IAE3B,OAAO;QACL,YAAY,EAAE,KAAK,CAAC,YAAY;QAChC,KAAK,EAAE,KAAK,CAAC,KAAK;QAClB,eAAe,EAAE,KAAK,CAAC,eAAe;QACtC,iBAAiB,EAAE,KAAK,CAAC,iBAAiB;QAC1C,YAAY,EAAE,KAAK,CAAC,YAAY;QAChC,WAAW,EAAE,KAAK,CAAC,WAAW;QAC9B,WAAW,EAAE;YACX,gBAAgB,EAAE,KAAK,CAAC,WAAW,CAAC,gBAAgB;YACpD,YAAY,EAAE,KAAK,CAAC,WAAW,CAAC,YAAY;YAC5C,0BAA0B,EAAE,KAAK,CAAC,WAAW,CAAC,0BAA0B;YACxE,YAAY,EAAE,KAAK,CAAC,WAAW,CAAC,YAAY;YAC5C,mBAAmB,EAAE,KAAK,CAAC,WAAW,CAAC,mBAAmB;SAC3D;QACD,qBAAqB,EAAE,KAAK,CAAC,qBAAqB;QAClD,kBAAkB,EAAE,KAAK,CAAC,kBAAkB;QAC5C,UAAU,EAAE,KAAK,CAAC,UAAU;QAC5B,eAAe,EAAE,KAAK,CAAC,eAAe;QACtC,iBAAiB,EAAE,KAAK,CAAC,iBAAiB;KAC3C,CAAC;AACJ,CAAC;AAED,SAAS,kBAAkB,CACzB,MAA4B,EAC5B,MAA4B;IAE5B,MAAM,MAAM,GAAsB,EAAE,CAAC;IAErC,wDAAwD;IACxD,IAAI,MAAM,CAAC,WAAW,GAAG,CAAC,EAAE,CAAC;QAC3B,MAAM,CAAC,IAAI,CAAC;YACV,EAAE,EAAE,0BAA0B;YAC9B,KAAK,EAAE,0BAA0B;YACjC,MAAM,EAAE,KAAK;YACb,QAAQ,EAAE,SAAS;YACnB,OAAO,EAAE,mBAAmB,MAAM,CAAC,WAAW,CAAC,OAAO,CAAC,CAAC,CAAC,4CAA4C;SACtG,CAAC,CAAC;IACL,CAAC;SAAM,CAAC;QACN,MAAM,CAAC,IAAI,CAAC;YACV,EAAE,EAAE,0BAA0B;YAC9B,KAAK,EAAE,8BAA8B;YACrC,MAAM,EAAE,IAAI;YACZ,QAAQ,EAAE,SAAS;YACnB,OAAO,EAAE,+BAA+B;SACzC,CAAC,CAAC;IACL,CAAC;IAED,2DAA2D;IAC3D,IAAI,MAAM,CAAC,aAAa,GAAG,MAAM,CAAC,YAAY,IAAI,MAAM,CAAC,YAAY,GAAG,CAAC,EAAE,CAAC;QAC1E,MAAM,CAAC,IAAI,CAAC;YACV,EAAE,EAAE,uBAAuB;YAC3B,KAAK,EAAE,sCAAsC;YAC7C,MAAM,EAAE,KAAK;YACb,QAAQ,EAAE,OAAO;YACjB,OAAO,EAAE,mBAAmB,MAAM,CAAC,aAAa,4BAA4B,MAAM,CAAC,YAAY,IAAI;SACpG,CAAC,CAAC;IACL,CAAC;SAAM,CAAC;QACN,MAAM,CAAC,IAAI,CAAC;YACV,EAAE,EAAE,uBAAuB;YAC3B,KAAK,EAAE,8BAA8B;YACrC,MAAM,EAAE,IAAI;YACZ,QAAQ,EAAE,OAAO;YACjB,OAAO,EAAE,2CAA2C;SACrD,CAAC,CAAC;IACL,CAAC;IAED,uDAAuD;IACvD,MAAM,iBAAiB,GAAG,MAAM,CAAC,MAAM,KAAK,CAAC,IAAI,MAAM,CAAC,UAAU,KAAK,CAAC,CAAC;IACzE,MAAM,CAAC,IAAI,CAAC;QACV,EAAE,EAAE,iCAAiC;QACrC,KAAK,EAAE,oCAAoC;QAC3C,MAAM,EAAE,iBAAiB;QACzB,QAAQ,EAAE,OAAO;QACjB,OAAO,EAAE,iBAAiB;YACxB,CAAC,CAAC,gDAAgD;YAClD,CAAC,CAAC,kEAAkE;KACvE,CAAC,CAAC;IAEH,OAAO,MAAM,CAAC;AAChB,CAAC;AAED,SAAS,wBAAwB,CAC/B,MAA4B;IAE5B,OAAO;QACL,aAAa,EAAE,MAAM,CAAC,WAAW,GAAG,MAAM,CAAC,mBAAmB,GAAG,CAAC;YAChE,CAAC,CAAC,SAAS;YACX,CAAC,CAAC,SAAS,EAAE,0CAA0C;QACzD,YAAY,EAAE,MAAM,CAAC,WAAW;QAChC,aAAa,EAAE,MAAM,CAAC,mBAAmB;QACzC,cAAc,EAAE,MAAM,CAAC,SAAS;QAChC,aAAa,EAAE,MAAM,CAAC,aAAa;QACnC,aAAa,EAAE,MAAM,CAAC,UAAU;QAChC,aAAa,EAAE,MAAM,CAAC,UAAU;QAChC,aAAa,EAAE,MAAM,CAAC,iBAAiB,IAAI,SAAS;QACpD,aAAa,EAAE,MAAM,CAAC,YAAY,IAAI,SAAS;QAC/C,aAAa,EAAE,MAAM,CAAC,QAAQ;QAC9B,aAAa,EAAE,MAAM,CAAC,kBAAkB,IAAI,SAAS;QACrD,aAAa,EAAE,MAAM,CAAC,wBAAwB,IAAI,SAAS;QAC3D,aAAa,EAAE,MAAM,CAAC,aAAa;QACnC,aAAa,EAAE,MAAM,CAAC,MAAM,IAAI,SAAS;QACzC,aAAa,EAAE,MAAM,CAAC,UAAU,IAAI,SAAS;KAC9C,CAAC;AACJ,CAAC;AAED,MAAM,CAAC,MAAM,cAAc,GAAe;IACxC,MAAM,EAAE,WAAW;IACnB,WAAW,EAAE,+CAA+C;IAC5D,gBAAgB,EAAE,GAAG,EAAE,CAAC,IAAI;IAC5B,YAAY,EAAE,EAAE;IAEhB,SAAS,CACP,KAA2B,EAC3B,oBAA0C;QAE1C,MAAM,SAAS,GAAG,4BAA4B,CAAC,KAAK,CAAC,CAAC;QACtD,OAAO,mBAAmB,CAAC,SAAS,CAAC,CAAC;IACxC,CAAC;IAED,QAAQ,CACN,MAAe,EACf,KAA2B;QAE3B,OAAO,kBAAkB,CAAC,MAA8B,EAAE,KAAK,CAAC,CAAC;IACnE,CAAC;IAED,cAAc,CAAC,MAAe;QAC5B,OAAO,wBAAwB,CAAC,MAA8B,CAAC,CAAC;IAClE,CAAC;CACF,CAAC;AAEF,+CAA+C;AAC/C,mBAAmB,CAAC,QAAQ,CAAC,cAAc,CAAC,CAAC"}

package/dist/src/engine/forms/form-8949.d.ts

@@ -0,0 +1,21 @@
+import type { FormPlugin } from "../types.js";
+export interface Form8949Transaction {
+    description: string;
+    dateAcquired: string;
+    dateSold: string;
+    proceeds: number;
+    costBasis: number;
+    gainOrLoss: number;
+    shortTerm: boolean;
+}
+export interface Form8949Result {
+    shortTermTransactions: Form8949Transaction[];
+    longTermTransactions: Form8949Transaction[];
+    totalShortTermProceeds: number;
+    totalShortTermCostBasis: number;
+    totalShortTermGainOrLoss: number;
+    totalLongTermProceeds: number;
+    totalLongTermCostBasis: number;
+    totalLongTermGainOrLoss: number;
+}
+export declare const form8949Plugin: FormPlugin;

package/dist/src/engine/forms/form-8949.js

@@ -0,0 +1,96 @@
+import { defaultOrchestrator } from "../orchestrator.js";
+function roundCurrency(value) {
+    return Number(value.toFixed(2));
+}
+export const form8949Plugin = {
+    formId: "form-8949",
+    displayName: "Form 8949 (Sales and Other Dispositions of Capital Assets)",
+    triggerCondition(input) {
+        return (input.capitalGains?.transactions.length ?? 0) > 0;
+    },
+    dependencies: ["core-1040"],
+    calculate(input, _intermediateResults) {
+        const transactions = input.capitalGains?.transactions ?? [];
+        const shortTermTransactions = [];
+        const longTermTransactions = [];
+        for (const tx of transactions) {
+            const gainOrLoss = roundCurrency(tx.proceeds - tx.costBasis);
+            const entry = {
+                description: tx.description,
+                dateAcquired: tx.dateAcquired,
+                dateSold: tx.dateSold,
+                proceeds: roundCurrency(tx.proceeds),
+                costBasis: roundCurrency(tx.costBasis),
+                gainOrLoss,
+                shortTerm: tx.shortTerm,
+            };
+            if (tx.shortTerm) {
+                shortTermTransactions.push(entry);
+            }
+            else {
+                longTermTransactions.push(entry);
+            }
+        }
+        const totalShortTermProceeds = roundCurrency(shortTermTransactions.reduce((sum, t) => sum + t.proceeds, 0));
+        const totalShortTermCostBasis = roundCurrency(shortTermTransactions.reduce((sum, t) => sum + t.costBasis, 0));
+        const totalShortTermGainOrLoss = roundCurrency(shortTermTransactions.reduce((sum, t) => sum + t.gainOrLoss, 0));
+        const totalLongTermProceeds = roundCurrency(longTermTransactions.reduce((sum, t) => sum + t.proceeds, 0));
+        const totalLongTermCostBasis = roundCurrency(longTermTransactions.reduce((sum, t) => sum + t.costBasis, 0));
+        const totalLongTermGainOrLoss = roundCurrency(longTermTransactions.reduce((sum, t) => sum + t.gainOrLoss, 0));
+        return {
+            shortTermTransactions,
+            longTermTransactions,
+            totalShortTermProceeds,
+            totalShortTermCostBasis,
+            totalShortTermGainOrLoss,
+            totalLongTermProceeds,
+            totalLongTermCostBasis,
+            totalLongTermGainOrLoss,
+        };
+    },
+    validate(result, _input) {
+        const r = result;
+        const checks = [];
+        // Verify short-term totals are internally consistent.
+        const expectedSTGain = roundCurrency(r.totalShortTermProceeds - r.totalShortTermCostBasis);
+        const stConsistent = Math.abs(r.totalShortTermGainOrLoss - expectedSTGain) < 0.01;
+        checks.push({
+            id: "form-8949-st-totals",
+            label: "Form 8949 short-term totals consistency",
+            passed: stConsistent,
+            severity: "error",
+            message: stConsistent
+                ? "Short-term proceeds minus cost basis equals gain/loss total."
+                : `Short-term gain/loss (${r.totalShortTermGainOrLoss.toFixed(2)}) does not match proceeds minus basis (${expectedSTGain.toFixed(2)}).`,
+        });
+        // Verify long-term totals are internally consistent.
+        const expectedLTGain = roundCurrency(r.totalLongTermProceeds - r.totalLongTermCostBasis);
+        const ltConsistent = Math.abs(r.totalLongTermGainOrLoss - expectedLTGain) < 0.01;
+        checks.push({
+            id: "form-8949-lt-totals",
+            label: "Form 8949 long-term totals consistency",
+            passed: ltConsistent,
+            severity: "error",
+            message: ltConsistent
+                ? "Long-term proceeds minus cost basis equals gain/loss total."
+                : `Long-term gain/loss (${r.totalLongTermGainOrLoss.toFixed(2)}) does not match proceeds minus basis (${expectedLTGain.toFixed(2)}).`,
+        });
+        return checks;
+    },
+    mapToFormLines(result) {
+        const r = result;
+        return {
+            "form-8949.part1.transactions": r.shortTermTransactions,
+            "form-8949.part1.totalProceeds": r.totalShortTermProceeds,
+            "form-8949.part1.totalCostBasis": r.totalShortTermCostBasis,
+            "form-8949.part1.totalGainOrLoss": r.totalShortTermGainOrLoss,
+            "form-8949.part2.transactions": r.longTermTransactions,
+            "form-8949.part2.totalProceeds": r.totalLongTermProceeds,
+            "form-8949.part2.totalCostBasis": r.totalLongTermCostBasis,
+            "form-8949.part2.totalGainOrLoss": r.totalLongTermGainOrLoss,
+        };
+    },
+};
+// Auto-register.
+defaultOrchestrator.register(form8949Plugin);
+//# sourceMappingURL=form-8949.js.map

package/dist/src/engine/forms/form-8949.js.map

@@ -0,0 +1 @@
+{"version":3,"file":"form-8949.js","sourceRoot":"","sources":["../../../../src/engine/forms/form-8949.ts"],"names":[],"mappings":"AACA,OAAO,EAAE,mBAAmB,EAAE,MAAM,oBAAoB,CAAC;AAgCzD,SAAS,aAAa,CAAC,KAAa;IAClC,OAAO,MAAM,CAAC,KAAK,CAAC,OAAO,CAAC,CAAC,CAAC,CAAC,CAAC;AAClC,CAAC;AAED,MAAM,CAAC,MAAM,cAAc,GAAe;IACxC,MAAM,EAAE,WAAW;IACnB,WAAW,EAAE,4DAA4D;IAEzE,gBAAgB,CAAC,KAA2B;QAC1C,OAAO,CAAC,KAAK,CAAC,YAAY,EAAE,YAAY,CAAC,MAAM,IAAI,CAAC,CAAC,GAAG,CAAC,CAAC;IAC5D,CAAC;IAED,YAAY,EAAE,CAAC,WAAW,CAAC;IAE3B,SAAS,CACP,KAA2B,EAC3B,oBAA0C;QAE1C,MAAM,YAAY,GAAG,KAAK,CAAC,YAAY,EAAE,YAAY,IAAI,EAAE,CAAC;QAE5D,MAAM,qBAAqB,GAA0B,EAAE,CAAC;QACxD,MAAM,oBAAoB,GAA0B,EAAE,CAAC;QAEvD,KAAK,MAAM,EAAE,IAAI,YAAY,EAAE,CAAC;YAC9B,MAAM,UAAU,GAAG,aAAa,CAAC,EAAE,CAAC,QAAQ,GAAG,EAAE,CAAC,SAAS,CAAC,CAAC;YAC7D,MAAM,KAAK,GAAwB;gBACjC,WAAW,EAAE,EAAE,CAAC,WAAW;gBAC3B,YAAY,EAAE,EAAE,CAAC,YAAY;gBAC7B,QAAQ,EAAE,EAAE,CAAC,QAAQ;gBACrB,QAAQ,EAAE,aAAa,CAAC,EAAE,CAAC,QAAQ,CAAC;gBACpC,SAAS,EAAE,aAAa,CAAC,EAAE,CAAC,SAAS,CAAC;gBACtC,UAAU;gBACV,SAAS,EAAE,EAAE,CAAC,SAAS;aACxB,CAAC;YAEF,IAAI,EAAE,CAAC,SAAS,EAAE,CAAC;gBACjB,qBAAqB,CAAC,IAAI,CAAC,KAAK,CAAC,CAAC;YACpC,CAAC;iBAAM,CAAC;gBACN,oBAAoB,CAAC,IAAI,CAAC,KAAK,CAAC,CAAC;YACnC,CAAC;QACH,CAAC;QAED,MAAM,sBAAsB,GAAG,aAAa,CAC1C,qBAAqB,CAAC,MAAM,CAAC,CAAC,GAAG,EAAE,CAAC,EAAE,EAAE,CAAC,GAAG,GAAG,CAAC,CAAC,QAAQ,EAAE,CAAC,CAAC,CAC9D,CAAC;QACF,MAAM,uBAAuB,GAAG,aAAa,CAC3C,qBAAqB,CAAC,MAAM,CAAC,CAAC,GAAG,EAAE,CAAC,EAAE,EAAE,CAAC,GAAG,GAAG,CAAC,CAAC,SAAS,EAAE,CAAC,CAAC,CAC/D,CAAC;QACF,MAAM,wBAAwB,GAAG,aAAa,CAC5C,qBAAqB,CAAC,MAAM,CAAC,CAAC,GAAG,EAAE,CAAC,EAAE,EAAE,CAAC,GAAG,GAAG,CAAC,CAAC,UAAU,EAAE,CAAC,CAAC,CAChE,CAAC;QACF,MAAM,qBAAqB,GAAG,aAAa,CACzC,oBAAoB,CAAC,MAAM,CAAC,CAAC,GAAG,EAAE,CAAC,EAAE,EAAE,CAAC,GAAG,GAAG,CAAC,CAAC,QAAQ,EAAE,CAAC,CAAC,CAC7D,CAAC;QACF,MAAM,sBAAsB,GAAG,aAAa,CAC1C,oBAAoB,CAAC,MAAM,CAAC,CAAC,GAAG,EAAE,CAAC,EAAE,EAAE,CAAC,GAAG,GAAG,CAAC,CAAC,SAAS,EAAE,CAAC,CAAC,CAC9D,CAAC;QACF,MAAM,uBAAuB,GAAG,aAAa,CAC3C,oBAAoB,CAAC,MAAM,CAAC,CAAC,GAAG,EAAE,CAAC,EAAE,EAAE,CAAC,GAAG,GAAG,CAAC,CAAC,UAAU,EAAE,CAAC,CAAC,CAC/D,CAAC;QAEF,OAAO;YACL,qBAAqB;YACrB,oBAAoB;YACpB,sBAAsB;YACtB,uBAAuB;YACvB,wBAAwB;YACxB,qBAAqB;YACrB,sBAAsB;YACtB,uBAAuB;SACxB,CAAC;IACJ,CAAC;IAED,QAAQ,CAAC,MAAe,EAAE,MAA4B;QACpD,MAAM,CAAC,GAAG,MAAwB,CAAC;QACnC,MAAM,MAAM,GAAsB,EAAE,CAAC;QAErC,sDAAsD;QACtD,MAAM,cAAc,GAAG,aAAa,CAClC,CAAC,CAAC,sBAAsB,GAAG,CAAC,CAAC,uBAAuB,CACrD,CAAC;QACF,MAAM,YAAY,GAChB,IAAI,CAAC,GAAG,CAAC,CAAC,CAAC,wBAAwB,GAAG,cAAc,CAAC,GAAG,IAAI,CAAC;QAC/D,MAAM,CAAC,IAAI,CAAC;YACV,EAAE,EAAE,qBAAqB;YACzB,KAAK,EAAE,yCAAyC;YAChD,MAAM,EAAE,YAAY;YACpB,QAAQ,EAAE,OAAO;YACjB,OAAO,EAAE,YAAY;gBACnB,CAAC,CAAC,8DAA8D;gBAChE,CAAC,CAAC,yBAAyB,CAAC,CAAC,wBAAwB,CAAC,OAAO,CAAC,CAAC,CAAC,0CAA0C,cAAc,CAAC,OAAO,CAAC,CAAC,CAAC,IAAI;SAC1I,CAAC,CAAC;QAEH,qDAAqD;QACrD,MAAM,cAAc,GAAG,aAAa,CAClC,CAAC,CAAC,qBAAqB,GAAG,CAAC,CAAC,sBAAsB,CACnD,CAAC;QACF,MAAM,YAAY,GAChB,IAAI,CAAC,GAAG,CAAC,CAAC,CAAC,uBAAuB,GAAG,cAAc,CAAC,GAAG,IAAI,CAAC;QAC9D,MAAM,CAAC,IAAI,CAAC;YACV,EAAE,EAAE,qBAAqB;YACzB,KAAK,EAAE,wCAAwC;YAC/C,MAAM,EAAE,YAAY;YACpB,QAAQ,EAAE,OAAO;YACjB,OAAO,EAAE,YAAY;gBACnB,CAAC,CAAC,6DAA6D;gBAC/D,CAAC,CAAC,wBAAwB,CAAC,CAAC,uBAAuB,CAAC,OAAO,CAAC,CAAC,CAAC,0CAA0C,cAAc,CAAC,OAAO,CAAC,CAAC,CAAC,IAAI;SACxI,CAAC,CAAC;QAEH,OAAO,MAAM,CAAC;IAChB,CAAC;IAED,cAAc,CAAC,MAAe;QAC5B,MAAM,CAAC,GAAG,MAAwB,CAAC;QACnC,OAAO;YACL,8BAA8B,EAAE,CAAC,CAAC,qBAAqB;YACvD,+BAA+B,EAAE,CAAC,CAAC,sBAAsB;YACzD,gCAAgC,EAAE,CAAC,CAAC,uBAAuB;YAC3D,iCAAiC,EAAE,CAAC,CAAC,wBAAwB;YAC7D,8BAA8B,EAAE,CAAC,CAAC,oBAAoB;YACtD,+BAA+B,EAAE,CAAC,CAAC,qBAAqB;YACxD,gCAAgC,EAAE,CAAC,CAAC,sBAAsB;YAC1D,iCAAiC,EAAE,CAAC,CAAC,uBAAuB;SAC7D,CAAC;IACJ,CAAC;CACF,CAAC;AAEF,iBAAiB;AACjB,mBAAmB,CAAC,QAAQ,CAAC,cAAc,CAAC,CAAC"}

package/dist/src/engine/forms/index.d.ts

@@ -0,0 +1,7 @@
+export { core1040Plugin } from "./core-1040.js";
+export { scheduleBPlugin } from "./schedule-b.js";
+export { form8949Plugin } from "./form-8949.js";
+export { scheduleDPlugin } from "./schedule-d.js";
+export type { ScheduleBResult } from "./schedule-b.js";
+export type { Form8949Result, Form8949Transaction } from "./form-8949.js";
+export type { ScheduleDResult } from "./schedule-d.js";

package/dist/src/engine/forms/index.js

@@ -0,0 +1,6 @@
+// Import all form plugins to trigger auto-registration with the default orchestrator.
+export { core1040Plugin } from "./core-1040.js";
+export { scheduleBPlugin } from "./schedule-b.js";
+export { form8949Plugin } from "./form-8949.js";
+export { scheduleDPlugin } from "./schedule-d.js";
+//# sourceMappingURL=index.js.map

package/dist/src/engine/forms/index.js.map

@@ -0,0 +1 @@
+{"version":3,"file":"index.js","sourceRoot":"","sources":["../../../../src/engine/forms/index.ts"],"names":[],"mappings":"AAAA,sFAAsF;AACtF,OAAO,EAAE,cAAc,EAAE,MAAM,gBAAgB,CAAC;AAChD,OAAO,EAAE,eAAe,EAAE,MAAM,iBAAiB,CAAC;AAClD,OAAO,EAAE,cAAc,EAAE,MAAM,gBAAgB,CAAC;AAChD,OAAO,EAAE,eAAe,EAAE,MAAM,iBAAiB,CAAC"}

package/dist/src/engine/forms/schedule-b.d.ts

@@ -0,0 +1,15 @@
+import type { FormPlugin } from "../types.js";
+export interface ScheduleBResult {
+    interestSources: Array<{
+        payerName: string;
+        amount: number;
+    }>;
+    totalInterest: number;
+    dividendSources: Array<{
+        payerName: string;
+        amount: number;
+    }>;
+    totalOrdinaryDividends: number;
+    hasForeignAccountOrTrust: boolean;
+}
+export declare const scheduleBPlugin: FormPlugin;

package/dist/src/engine/forms/schedule-b.js

@@ -0,0 +1,78 @@
+import { defaultOrchestrator } from "../orchestrator.js";
+function roundCurrency(value) {
+    return Number(value.toFixed(2));
+}
+export const scheduleBPlugin = {
+    formId: "schedule-b",
+    displayName: "Schedule B (Interest and Ordinary Dividends)",
+    triggerCondition(input) {
+        return input.taxableInterest > 1500 || input.ordinaryDividends > 1500;
+    },
+    dependencies: ["core-1040"],
+    calculate(input, _intermediateResults) {
+        // In the absence of itemised source documents on the orchestrator input,
+        // we create a single aggregate entry for each category. When document
+        // import provides per-payer detail, this can be expanded.
+        const interestSources = [];
+        if (input.taxableInterest > 0) {
+            interestSources.push({
+                payerName: "Total taxable interest",
+                amount: roundCurrency(input.taxableInterest),
+            });
+        }
+        const dividendSources = [];
+        if (input.ordinaryDividends > 0) {
+            dividendSources.push({
+                payerName: "Total ordinary dividends",
+                amount: roundCurrency(input.ordinaryDividends),
+            });
+        }
+        return {
+            interestSources,
+            totalInterest: roundCurrency(input.taxableInterest),
+            dividendSources,
+            totalOrdinaryDividends: roundCurrency(input.ordinaryDividends),
+            hasForeignAccountOrTrust: false,
+        };
+    },
+    validate(result, input) {
+        const r = result;
+        const checks = [];
+        // Part I total should match 1040 line 2b.
+        const interestMatch = Math.abs(r.totalInterest - input.taxableInterest) < 0.01;
+        checks.push({
+            id: "schedule-b-interest-total",
+            label: "Schedule B Part I total interest",
+            passed: interestMatch,
+            severity: "error",
+            message: interestMatch
+                ? "Schedule B interest total matches Form 1040 line 2b."
+                : `Schedule B interest total (${r.totalInterest.toFixed(2)}) does not match input taxable interest (${input.taxableInterest.toFixed(2)}).`,
+        });
+        // Part II total should match 1040 line 3b.
+        const dividendMatch = Math.abs(r.totalOrdinaryDividends - input.ordinaryDividends) < 0.01;
+        checks.push({
+            id: "schedule-b-dividend-total",
+            label: "Schedule B Part II total dividends",
+            passed: dividendMatch,
+            severity: "error",
+            message: dividendMatch
+                ? "Schedule B dividend total matches Form 1040 line 3b."
+                : `Schedule B dividend total (${r.totalOrdinaryDividends.toFixed(2)}) does not match input ordinary dividends (${input.ordinaryDividends.toFixed(2)}).`,
+        });
+        return checks;
+    },
+    mapToFormLines(result) {
+        const r = result;
+        return {
+            "schedule-b.part1.sources": r.interestSources,
+            "schedule-b.part1.total": r.totalInterest,
+            "schedule-b.part2.sources": r.dividendSources,
+            "schedule-b.part2.total": r.totalOrdinaryDividends,
+            "schedule-b.part3.foreignAccounts": r.hasForeignAccountOrTrust,
+        };
+    },
+};
+// Auto-register.
+defaultOrchestrator.register(scheduleBPlugin);
+//# sourceMappingURL=schedule-b.js.map

package/dist/src/engine/forms/schedule-b.js.map

@@ -0,0 +1 @@
+{"version":3,"file":"schedule-b.js","sourceRoot":"","sources":["../../../../src/engine/forms/schedule-b.ts"],"names":[],"mappings":"AACA,OAAO,EAAE,mBAAmB,EAAE,MAAM,oBAAoB,CAAC;AAyBzD,SAAS,aAAa,CAAC,KAAa;IAClC,OAAO,MAAM,CAAC,KAAK,CAAC,OAAO,CAAC,CAAC,CAAC,CAAC,CAAC;AAClC,CAAC;AAED,MAAM,CAAC,MAAM,eAAe,GAAe;IACzC,MAAM,EAAE,YAAY;IACpB,WAAW,EAAE,8CAA8C;IAE3D,gBAAgB,CAAC,KAA2B;QAC1C,OAAO,KAAK,CAAC,eAAe,GAAG,IAAI,IAAI,KAAK,CAAC,iBAAiB,GAAG,IAAI,CAAC;IACxE,CAAC;IAED,YAAY,EAAE,CAAC,WAAW,CAAC;IAE3B,SAAS,CACP,KAA2B,EAC3B,oBAA0C;QAE1C,yEAAyE;QACzE,sEAAsE;QACtE,0DAA0D;QAC1D,MAAM,eAAe,GAAuC,EAAE,CAAC;QAC/D,IAAI,KAAK,CAAC,eAAe,GAAG,CAAC,EAAE,CAAC;YAC9B,eAAe,CAAC,IAAI,CAAC;gBACnB,SAAS,EAAE,wBAAwB;gBACnC,MAAM,EAAE,aAAa,CAAC,KAAK,CAAC,eAAe,CAAC;aAC7C,CAAC,CAAC;QACL,CAAC;QAED,MAAM,eAAe,GAAuC,EAAE,CAAC;QAC/D,IAAI,KAAK,CAAC,iBAAiB,GAAG,CAAC,EAAE,CAAC;YAChC,eAAe,CAAC,IAAI,CAAC;gBACnB,SAAS,EAAE,0BAA0B;gBACrC,MAAM,EAAE,aAAa,CAAC,KAAK,CAAC,iBAAiB,CAAC;aAC/C,CAAC,CAAC;QACL,CAAC;QAED,OAAO;YACL,eAAe;YACf,aAAa,EAAE,aAAa,CAAC,KAAK,CAAC,eAAe,CAAC;YACnD,eAAe;YACf,sBAAsB,EAAE,aAAa,CAAC,KAAK,CAAC,iBAAiB,CAAC;YAC9D,wBAAwB,EAAE,KAAK;SAChC,CAAC;IACJ,CAAC;IAED,QAAQ,CAAC,MAAe,EAAE,KAA2B;QACnD,MAAM,CAAC,GAAG,MAAyB,CAAC;QACpC,MAAM,MAAM,GAAsB,EAAE,CAAC;QAErC,0CAA0C;QAC1C,MAAM,aAAa,GAAG,IAAI,CAAC,GAAG,CAAC,CAAC,CAAC,aAAa,GAAG,KAAK,CAAC,eAAe,CAAC,GAAG,IAAI,CAAC;QAC/E,MAAM,CAAC,IAAI,CAAC;YACV,EAAE,EAAE,2BAA2B;YAC/B,KAAK,EAAE,kCAAkC;YACzC,MAAM,EAAE,aAAa;YACrB,QAAQ,EAAE,OAAO;YACjB,OAAO,EAAE,aAAa;gBACpB,CAAC,CAAC,sDAAsD;gBACxD,CAAC,CAAC,8BAA8B,CAAC,CAAC,aAAa,CAAC,OAAO,CAAC,CAAC,CAAC,4CAA4C,KAAK,CAAC,eAAe,CAAC,OAAO,CAAC,CAAC,CAAC,IAAI;SAC7I,CAAC,CAAC;QAEH,2CAA2C;QAC3C,MAAM,aAAa,GACjB,IAAI,CAAC,GAAG,CAAC,CAAC,CAAC,sBAAsB,GAAG,KAAK,CAAC,iBAAiB,CAAC,GAAG,IAAI,CAAC;QACtE,MAAM,CAAC,IAAI,CAAC;YACV,EAAE,EAAE,2BAA2B;YAC/B,KAAK,EAAE,oCAAoC;YAC3C,MAAM,EAAE,aAAa;YACrB,QAAQ,EAAE,OAAO;YACjB,OAAO,EAAE,aAAa;gBACpB,CAAC,CAAC,sDAAsD;gBACxD,CAAC,CAAC,8BAA8B,CAAC,CAAC,sBAAsB,CAAC,OAAO,CAAC,CAAC,CAAC,8CAA8C,KAAK,CAAC,iBAAiB,CAAC,OAAO,CAAC,CAAC,CAAC,IAAI;SAC1J,CAAC,CAAC;QAEH,OAAO,MAAM,CAAC;IAChB,CAAC;IAED,cAAc,CAAC,MAAe;QAC5B,MAAM,CAAC,GAAG,MAAyB,CAAC;QACpC,OAAO;YACL,0BAA0B,EAAE,CAAC,CAAC,eAAe;YAC7C,wBAAwB,EAAE,CAAC,CAAC,aAAa;YACzC,0BAA0B,EAAE,CAAC,CAAC,eAAe;YAC7C,wBAAwB,EAAE,CAAC,CAAC,sBAAsB;YAClD,kCAAkC,EAAE,CAAC,CAAC,wBAAwB;SAC/D,CAAC;IACJ,CAAC;CACF,CAAC;AAEF,iBAAiB;AACjB,mBAAmB,CAAC,QAAQ,CAAC,eAAe,CAAC,CAAC"}

package/dist/src/engine/forms/schedule-d.d.ts

@@ -0,0 +1,9 @@
+import type { FormPlugin } from "../types.js";
+export interface ScheduleDResult {
+    shortTermGainOrLoss: number;
+    longTermGainOrLoss: number;
+    netCapitalGainOrLoss: number;
+    capitalLossCarryover: number;
+    taxableCapitalGain: number;
+}
+export declare const scheduleDPlugin: FormPlugin;

package/dist/src/engine/forms/schedule-d.js

@@ -0,0 +1,86 @@
+import { defaultOrchestrator } from "../orchestrator.js";
+const CAPITAL_LOSS_LIMIT = 3000;
+function roundCurrency(value) {
+    return Number(value.toFixed(2));
+}
+export const scheduleDPlugin = {
+    formId: "schedule-d",
+    displayName: "Schedule D (Capital Gains and Losses)",
+    triggerCondition(input) {
+        return (input.capitalGains?.transactions.length ?? 0) > 0;
+    },
+    dependencies: ["form-8949"],
+    calculate(_input, intermediateResults) {
+        const form8949 = intermediateResults.get("form-8949");
+        const shortTermGainOrLoss = roundCurrency(form8949?.totalShortTermGainOrLoss ?? 0);
+        const longTermGainOrLoss = roundCurrency(form8949?.totalLongTermGainOrLoss ?? 0);
+        const netCapitalGainOrLoss = roundCurrency(shortTermGainOrLoss + longTermGainOrLoss);
+        // If net capital loss, only $3,000 ($1,500 MFS) can be deducted this year.
+        // The remainder carries forward. We use $3,000 here; MFS adjustment
+        // would be handled by the core-1040 plugin if needed.
+        let taxableCapitalGain;
+        let capitalLossCarryover;
+        if (netCapitalGainOrLoss >= 0) {
+            taxableCapitalGain = netCapitalGainOrLoss;
+            capitalLossCarryover = 0;
+        }
+        else {
+            const deductibleLoss = Math.min(Math.abs(netCapitalGainOrLoss), CAPITAL_LOSS_LIMIT);
+            taxableCapitalGain = roundCurrency(-deductibleLoss);
+            capitalLossCarryover = roundCurrency(Math.abs(netCapitalGainOrLoss) - deductibleLoss);
+        }
+        return {
+            shortTermGainOrLoss,
+            longTermGainOrLoss,
+            netCapitalGainOrLoss,
+            capitalLossCarryover,
+            taxableCapitalGain,
+        };
+    },
+    validate(result, _input) {
+        const r = result;
+        const checks = [];
+        // Net should equal short + long.
+        const netConsistent = Math.abs(r.netCapitalGainOrLoss -
+            (r.shortTermGainOrLoss + r.longTermGainOrLoss)) < 0.01;
+        checks.push({
+            id: "schedule-d-net-total",
+            label: "Schedule D net capital gain/loss consistency",
+            passed: netConsistent,
+            severity: "error",
+            message: netConsistent
+                ? "Net capital gain/loss equals short-term plus long-term."
+                : `Net (${r.netCapitalGainOrLoss.toFixed(2)}) does not match short (${r.shortTermGainOrLoss.toFixed(2)}) + long (${r.longTermGainOrLoss.toFixed(2)}).`,
+        });
+        // Capital loss carryover should only exist when there is a net loss exceeding the limit.
+        const carryoverValid = r.capitalLossCarryover >= 0 &&
+            (r.netCapitalGainOrLoss >= 0
+                ? r.capitalLossCarryover === 0
+                : true);
+        checks.push({
+            id: "schedule-d-carryover",
+            label: "Schedule D capital loss carryover validity",
+            passed: carryoverValid,
+            severity: "warning",
+            message: carryoverValid
+                ? "Capital loss carryover is valid."
+                : "Capital loss carryover is inconsistent with net capital gain/loss.",
+        });
+        return checks;
+    },
+    mapToFormLines(result) {
+        const r = result;
+        return {
+            "schedule-d.line7": r.shortTermGainOrLoss,
+            "schedule-d.line15": r.longTermGainOrLoss,
+            "schedule-d.line16": r.netCapitalGainOrLoss,
+            "schedule-d.line21": r.taxableCapitalGain,
+            "schedule-d.capitalLossCarryover": r.capitalLossCarryover,
+            // This flows to Form 1040 line 7.
+            "1040.line7": r.taxableCapitalGain,
+        };
+    },
+};
+// Auto-register.
+defaultOrchestrator.register(scheduleDPlugin);
+//# sourceMappingURL=schedule-d.js.map

package/dist/src/engine/forms/schedule-d.js.map

@@ -0,0 +1 @@
+{"version":3,"file":"schedule-d.js","sourceRoot":"","sources":["../../../../src/engine/forms/schedule-d.ts"],"names":[],"mappings":"AAEA,OAAO,EAAE,mBAAmB,EAAE,MAAM,oBAAoB,CAAC;AAmBzD,MAAM,kBAAkB,GAAG,IAAI,CAAC;AAEhC,SAAS,aAAa,CAAC,KAAa;IAClC,OAAO,MAAM,CAAC,KAAK,CAAC,OAAO,CAAC,CAAC,CAAC,CAAC,CAAC;AAClC,CAAC;AAED,MAAM,CAAC,MAAM,eAAe,GAAe;IACzC,MAAM,EAAE,YAAY;IACpB,WAAW,EAAE,uCAAuC;IAEpD,gBAAgB,CAAC,KAA2B;QAC1C,OAAO,CAAC,KAAK,CAAC,YAAY,EAAE,YAAY,CAAC,MAAM,IAAI,CAAC,CAAC,GAAG,CAAC,CAAC;IAC5D,CAAC;IAED,YAAY,EAAE,CAAC,WAAW,CAAC;IAE3B,SAAS,CACP,MAA4B,EAC5B,mBAAyC;QAEzC,MAAM,QAAQ,GAAG,mBAAmB,CAAC,GAAG,CAAC,WAAW,CAEvC,CAAC;QAEd,MAAM,mBAAmB,GAAG,aAAa,CACvC,QAAQ,EAAE,wBAAwB,IAAI,CAAC,CACxC,CAAC;QACF,MAAM,kBAAkB,GAAG,aAAa,CACtC,QAAQ,EAAE,uBAAuB,IAAI,CAAC,CACvC,CAAC;QACF,MAAM,oBAAoB,GAAG,aAAa,CACxC,mBAAmB,GAAG,kBAAkB,CACzC,CAAC;QAEF,2EAA2E;QAC3E,oEAAoE;QACpE,sDAAsD;QACtD,IAAI,kBAA0B,CAAC;QAC/B,IAAI,oBAA4B,CAAC;QAEjC,IAAI,oBAAoB,IAAI,CAAC,EAAE,CAAC;YAC9B,kBAAkB,GAAG,oBAAoB,CAAC;YAC1C,oBAAoB,GAAG,CAAC,CAAC;QAC3B,CAAC;aAAM,CAAC;YACN,MAAM,cAAc,GAAG,IAAI,CAAC,GAAG,CAC7B,IAAI,CAAC,GAAG,CAAC,oBAAoB,CAAC,EAC9B,kBAAkB,CACnB,CAAC;YACF,kBAAkB,GAAG,aAAa,CAAC,CAAC,cAAc,CAAC,CAAC;YACpD,oBAAoB,GAAG,aAAa,CAClC,IAAI,CAAC,GAAG,CAAC,oBAAoB,CAAC,GAAG,cAAc,CAChD,CAAC;QACJ,CAAC;QAED,OAAO;YACL,mBAAmB;YACnB,kBAAkB;YAClB,oBAAoB;YACpB,oBAAoB;YACpB,kBAAkB;SACnB,CAAC;IACJ,CAAC;IAED,QAAQ,CAAC,MAAe,EAAE,MAA4B;QACpD,MAAM,CAAC,GAAG,MAAyB,CAAC;QACpC,MAAM,MAAM,GAAsB,EAAE,CAAC;QAErC,iCAAiC;QACjC,MAAM,aAAa,GACjB,IAAI,CAAC,GAAG,CACN,CAAC,CAAC,oBAAoB;YACpB,CAAC,CAAC,CAAC,mBAAmB,GAAG,CAAC,CAAC,kBAAkB,CAAC,CACjD,GAAG,IAAI,CAAC;QACX,MAAM,CAAC,IAAI,CAAC;YACV,EAAE,EAAE,sBAAsB;YAC1B,KAAK,EAAE,8CAA8C;YACrD,MAAM,EAAE,aAAa;YACrB,QAAQ,EAAE,OAAO;YACjB,OAAO,EAAE,aAAa;gBACpB,CAAC,CAAC,yDAAyD;gBAC3D,CAAC,CAAC,QAAQ,CAAC,CAAC,oBAAoB,CAAC,OAAO,CAAC,CAAC,CAAC,2BAA2B,CAAC,CAAC,mBAAmB,CAAC,OAAO,CAAC,CAAC,CAAC,aAAa,CAAC,CAAC,kBAAkB,CAAC,OAAO,CAAC,CAAC,CAAC,IAAI;SACzJ,CAAC,CAAC;QAEH,yFAAyF;QACzF,MAAM,cAAc,GAClB,CAAC,CAAC,oBAAoB,IAAI,CAAC;YAC3B,CAAC,CAAC,CAAC,oBAAoB,IAAI,CAAC;gBAC1B,CAAC,CAAC,CAAC,CAAC,oBAAoB,KAAK,CAAC;gBAC9B,CAAC,CAAC,IAAI,CAAC,CAAC;QACZ,MAAM,CAAC,IAAI,CAAC;YACV,EAAE,EAAE,sBAAsB;YAC1B,KAAK,EAAE,4CAA4C;YACnD,MAAM,EAAE,cAAc;YACtB,QAAQ,EAAE,SAAS;YACnB,OAAO,EAAE,cAAc;gBACrB,CAAC,CAAC,kCAAkC;gBACpC,CAAC,CAAC,oEAAoE;SACzE,CAAC,CAAC;QAEH,OAAO,MAAM,CAAC;IAChB,CAAC;IAED,cAAc,CAAC,MAAe;QAC5B,MAAM,CAAC,GAAG,MAAyB,CAAC;QACpC,OAAO;YACL,kBAAkB,EAAE,CAAC,CAAC,mBAAmB;YACzC,mBAAmB,EAAE,CAAC,CAAC,kBAAkB;YACzC,mBAAmB,EAAE,CAAC,CAAC,oBAAoB;YAC3C,mBAAmB,EAAE,CAAC,CAAC,kBAAkB;YACzC,iCAAiC,EAAE,CAAC,CAAC,oBAAoB;YACzD,kCAAkC;YAClC,YAAY,EAAE,CAAC,CAAC,kBAAkB;SACnC,CAAC;IACJ,CAAC;CACF,CAAC;AAEF,iBAAiB;AACjB,mBAAmB,CAAC,QAAQ,CAAC,eAAe,CAAC,CAAC"}

package/dist/src/engine/fpl.d.ts

@@ -0,0 +1,70 @@
+export declare const FPL_2025: {
+    readonly baseAmount: 15650;
+    readonly perAdditionalPerson: 5580;
+    readonly alaska: {
+        readonly baseAmount: 19560;
+        readonly perAdditionalPerson: 6980;
+    };
+    readonly hawaii: {
+        readonly baseAmount: 18000;
+        readonly perAdditionalPerson: 6420;
+    };
+};
+/**
+ * Common program eligibility thresholds as percentages of FPL.
+ * These are the magic numbers that determine who qualifies for what.
+ */
+export declare const PROGRAM_THRESHOLDS: {
+    readonly snap: {
+        readonly gross: 130;
+        readonly net: 100;
+    };
+    readonly medicaid_expansion: 138;
+    readonly wic: 185;
+    readonly liheap: 150;
+    readonly aca_subsidy_max: 400;
+    readonly chip_typical: 200;
+    readonly reduced_school_lunch: 185;
+    readonly free_school_lunch: 130;
+};
+/**
+ * Maximum monthly SNAP allotments for 2025 by household size.
+ * For households larger than 8, add $220 per additional person.
+ */
+export declare const SNAP_MAX_ALLOTMENT_2025: Record<number, number>;
+/**
+ * Calculate the Federal Poverty Level for a given household size.
+ * Household size must be at least 1.
+ *
+ * Formula: base amount + (per-additional × (size - 1))
+ */
+export declare function fplForHousehold(size: number, state?: string): number;
+/**
+ * Calculate what percentage of FPL a household's income represents.
+ *
+ * Returns the percentage as a number (e.g., 138 means 138% of FPL).
+ * This is the key number for virtually every means-tested benefit
+ * in the United States.
+ */
+export declare function fplPercentage(income: number, householdSize: number, state?: string): number;
+/**
+ * Check whether a household's income falls below a given FPL percentage
+ * threshold. This is the actual eligibility gate for most programs.
+ *
+ * Example: isBelow(25000, 3, 130) checks if $25k for a household of 3
+ * is below 130% FPL (SNAP gross income test).
+ */
+export declare function isBelow(income: number, householdSize: number, percentage: number, state?: string): boolean;
+/**
+ * Estimate monthly SNAP benefit for a household.
+ *
+ * The basic formula: max allotment - (30% of net monthly income).
+ * The 30% figure reflects the USDA's assumption that households
+ * should spend 30% of their net income on food. Whether that's
+ * realistic in 2025 is another conversation entirely.
+ *
+ * Returns 0 if the household doesn't qualify (benefit would be negative).
+ * Minimum benefit for 1-2 person households is typically $23/month,
+ * but we don't enforce that here since state rules vary.
+ */
+export declare function estimateSnapBenefit(householdSize: number, netMonthlyIncome: number): number;