pigeongov 0.2.0

package/dist/src/engine/fpl.js

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+// ---------------------------------------------------------------------------
+// Federal Poverty Level Guidelines — 2025
+// ---------------------------------------------------------------------------
+// Used by benefits eligibility screening across SNAP, Medicaid, WIC,
+// LIHEAP, ACA subsidies, CHIP, school lunch programs, and more.
+//
+// Source: HHS Federal Register, effective January 2025.
+// Alaska and Hawaii have their own guidelines because cost of living
+// there makes the lower-48 numbers look like a cruel joke.
+// ---------------------------------------------------------------------------
+export const FPL_2025 = {
+    baseAmount: 15_650,
+    perAdditionalPerson: 5_580,
+    // Alaska and Hawaii have higher FPLs
+    alaska: { baseAmount: 19_560, perAdditionalPerson: 6_980 },
+    hawaii: { baseAmount: 18_000, perAdditionalPerson: 6_420 },
+};
+/**
+ * Common program eligibility thresholds as percentages of FPL.
+ * These are the magic numbers that determine who qualifies for what.
+ */
+export const PROGRAM_THRESHOLDS = {
+    snap: { gross: 130, net: 100 }, // % of FPL
+    medicaid_expansion: 138,
+    wic: 185,
+    liheap: 150,
+    aca_subsidy_max: 400,
+    chip_typical: 200,
+    reduced_school_lunch: 185,
+    free_school_lunch: 130,
+};
+/**
+ * Maximum monthly SNAP allotments for 2025 by household size.
+ * For households larger than 8, add $220 per additional person.
+ */
+export const SNAP_MAX_ALLOTMENT_2025 = {
+    1: 292,
+    2: 536,
+    3: 768,
+    4: 975,
+    5: 1158,
+    6: 1390,
+    7: 1536,
+    8: 1756,
+};
+const SNAP_PER_ADDITIONAL_PERSON = 220;
+function roundCurrency(value) {
+    return Number(value.toFixed(2));
+}
+/**
+ * Determine the FPL parameters for a given state.
+ * Alaska and Hawaii get their own numbers; everyone else uses the
+ * contiguous-US guidelines.
+ */
+function fplParamsForState(state) {
+    const normalized = state?.toUpperCase().trim();
+    if (normalized === "AK" || normalized === "ALASKA") {
+        return FPL_2025.alaska;
+    }
+    if (normalized === "HI" || normalized === "HAWAII") {
+        return FPL_2025.hawaii;
+    }
+    return { baseAmount: FPL_2025.baseAmount, perAdditionalPerson: FPL_2025.perAdditionalPerson };
+}
+/**
+ * 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 function fplForHousehold(size, state) {
+    const effectiveSize = Math.max(1, Math.round(size));
+    const params = fplParamsForState(state);
+    return params.baseAmount + params.perAdditionalPerson * (effectiveSize - 1);
+}
+/**
+ * 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 function fplPercentage(income, householdSize, state) {
+    const fpl = fplForHousehold(householdSize, state);
+    if (fpl === 0)
+        return 0;
+    return roundCurrency((income / fpl) * 100);
+}
+/**
+ * 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 function isBelow(income, householdSize, percentage, state) {
+    const fpl = fplForHousehold(householdSize, state);
+    const threshold = (fpl * percentage) / 100;
+    return income <= threshold;
+}
+/**
+ * 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 function estimateSnapBenefit(householdSize, netMonthlyIncome) {
+    const effectiveSize = Math.max(1, Math.round(householdSize));
+    let maxAllotment;
+    if (effectiveSize <= 8) {
+        maxAllotment = SNAP_MAX_ALLOTMENT_2025[effectiveSize] ?? 0;
+    }
+    else {
+        const base8 = SNAP_MAX_ALLOTMENT_2025[8] ?? 1756;
+        maxAllotment = base8 + SNAP_PER_ADDITIONAL_PERSON * (effectiveSize - 8);
+    }
+    const expectedContribution = roundCurrency(netMonthlyIncome * 0.3);
+    const benefit = roundCurrency(Math.max(0, maxAllotment - expectedContribution));
+    return benefit;
+}
+//# sourceMappingURL=fpl.js.map

package/dist/src/engine/fpl.js.map

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package/dist/src/engine/gig/home-office.d.ts

@@ -0,0 +1,34 @@
+export interface HomeOfficeCalculation {
+    simplifiedDeduction: number;
+    actualDeduction: number;
+    recommendedMethod: "simplified" | "actual";
+    savingsFromRecommended: number;
+    details: {
+        squareFootage: number;
+        totalHomeSquareFootage: number;
+        businessUsePercentage: number;
+        simplifiedRate: number;
+        simplifiedMaxSqft: number;
+        actualExpenses: ActualHomeExpenses;
+    };
+}
+export interface ActualHomeExpenses {
+    mortgage: number;
+    rent: number;
+    utilities: number;
+    insurance: number;
+    repairs: number;
+    depreciation: number;
+    propertyTax: number;
+    other: number;
+    total: number;
+}
+/**
+ * Compare simplified method vs. actual expense method for home office deduction.
+ *
+ * Simplified: $5/sq ft up to 300 sq ft = max $1,500 deduction
+ * Actual: percentage of home expenses based on office-to-home square footage ratio
+ *
+ * The home must be used regularly and exclusively for business.
+ */
+export declare function calculateHomeOfficeDeduction(officeSquareFootage: number, totalHomeSquareFootage: number, actualExpenses?: Partial<ActualHomeExpenses>): HomeOfficeCalculation;

package/dist/src/engine/gig/home-office.js

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+// IRS simplified home office deduction: $5 per square foot, max 300 sq ft
+const SIMPLIFIED_RATE = 5;
+const SIMPLIFIED_MAX_SQFT = 300;
+/**
+ * Compare simplified method vs. actual expense method for home office deduction.
+ *
+ * Simplified: $5/sq ft up to 300 sq ft = max $1,500 deduction
+ * Actual: percentage of home expenses based on office-to-home square footage ratio
+ *
+ * The home must be used regularly and exclusively for business.
+ */
+export function calculateHomeOfficeDeduction(officeSquareFootage, totalHomeSquareFootage, actualExpenses) {
+    // Simplified method
+    const qualifyingSqft = Math.min(officeSquareFootage, SIMPLIFIED_MAX_SQFT);
+    const simplifiedDeduction = roundCurrency(qualifyingSqft * SIMPLIFIED_RATE);
+    // Actual method
+    const businessUsePercentage = totalHomeSquareFootage > 0 ? officeSquareFootage / totalHomeSquareFootage : 0;
+    const expenses = {
+        mortgage: actualExpenses?.mortgage ?? 0,
+        rent: actualExpenses?.rent ?? 0,
+        utilities: actualExpenses?.utilities ?? 0,
+        insurance: actualExpenses?.insurance ?? 0,
+        repairs: actualExpenses?.repairs ?? 0,
+        depreciation: actualExpenses?.depreciation ?? 0,
+        propertyTax: actualExpenses?.propertyTax ?? 0,
+        other: actualExpenses?.other ?? 0,
+        total: 0,
+    };
+    expenses.total = roundCurrency(expenses.mortgage + expenses.rent + expenses.utilities +
+        expenses.insurance + expenses.repairs + expenses.depreciation +
+        expenses.propertyTax + expenses.other);
+    const actualDeduction = roundCurrency(expenses.total * businessUsePercentage);
+    const recommendedMethod = simplifiedDeduction >= actualDeduction ? "simplified" : "actual";
+    const savingsFromRecommended = roundCurrency(Math.abs(simplifiedDeduction - actualDeduction));
+    return {
+        simplifiedDeduction,
+        actualDeduction,
+        recommendedMethod,
+        savingsFromRecommended,
+        details: {
+            squareFootage: officeSquareFootage,
+            totalHomeSquareFootage,
+            businessUsePercentage: Number((businessUsePercentage * 100).toFixed(1)),
+            simplifiedRate: SIMPLIFIED_RATE,
+            simplifiedMaxSqft: SIMPLIFIED_MAX_SQFT,
+            actualExpenses: expenses,
+        },
+    };
+}
+function roundCurrency(value) {
+    return Number(value.toFixed(2));
+}
+//# sourceMappingURL=home-office.js.map

package/dist/src/engine/gig/home-office.js.map

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package/dist/src/engine/gig/mileage.d.ts

@@ -0,0 +1,30 @@
+export interface MileageCalculation {
+    standardDeduction: number;
+    actualDeduction: number;
+    recommendedMethod: "standard" | "actual";
+    savingsFromRecommended: number;
+    details: {
+        totalMiles: number;
+        businessMiles: number;
+        standardRate: number;
+        actualExpenses: ActualVehicleExpenses;
+        businessUsePercentage: number;
+    };
+}
+export interface ActualVehicleExpenses {
+    gas: number;
+    insurance: number;
+    repairs: number;
+    depreciation: number;
+    registration: number;
+    leasePayments: number;
+    parking: number;
+    tolls: number;
+    other: number;
+    total: number;
+}
+/**
+ * Compare standard mileage deduction vs. actual expense method.
+ * The IRS allows self-employed individuals to choose whichever is higher.
+ */
+export declare function calculateMileageDeduction(totalMiles: number, businessMiles: number, actualExpenses?: Partial<ActualVehicleExpenses>): MileageCalculation;

package/dist/src/engine/gig/mileage.js

@@ -0,0 +1,45 @@
+// IRS standard mileage rate for 2025
+const STANDARD_MILEAGE_RATE_2025 = 0.70; // 70 cents per mile
+/**
+ * Compare standard mileage deduction vs. actual expense method.
+ * The IRS allows self-employed individuals to choose whichever is higher.
+ */
+export function calculateMileageDeduction(totalMiles, businessMiles, actualExpenses) {
+    const standardDeduction = roundCurrency(businessMiles * STANDARD_MILEAGE_RATE_2025);
+    const expenses = {
+        gas: actualExpenses?.gas ?? 0,
+        insurance: actualExpenses?.insurance ?? 0,
+        repairs: actualExpenses?.repairs ?? 0,
+        depreciation: actualExpenses?.depreciation ?? 0,
+        registration: actualExpenses?.registration ?? 0,
+        leasePayments: actualExpenses?.leasePayments ?? 0,
+        parking: actualExpenses?.parking ?? 0,
+        tolls: actualExpenses?.tolls ?? 0,
+        other: actualExpenses?.other ?? 0,
+        total: 0,
+    };
+    expenses.total = roundCurrency(expenses.gas + expenses.insurance + expenses.repairs +
+        expenses.depreciation + expenses.registration + expenses.leasePayments +
+        expenses.parking + expenses.tolls + expenses.other);
+    const businessUsePercentage = totalMiles > 0 ? businessMiles / totalMiles : 0;
+    const actualDeduction = roundCurrency(expenses.total * businessUsePercentage);
+    const recommendedMethod = standardDeduction >= actualDeduction ? "standard" : "actual";
+    const savingsFromRecommended = roundCurrency(Math.abs(standardDeduction - actualDeduction));
+    return {
+        standardDeduction,
+        actualDeduction,
+        recommendedMethod,
+        savingsFromRecommended,
+        details: {
+            totalMiles,
+            businessMiles,
+            standardRate: STANDARD_MILEAGE_RATE_2025,
+            actualExpenses: expenses,
+            businessUsePercentage: Number((businessUsePercentage * 100).toFixed(1)),
+        },
+    };
+}
+function roundCurrency(value) {
+    return Number(value.toFixed(2));
+}
+//# sourceMappingURL=mileage.js.map

package/dist/src/engine/gig/mileage.js.map

@@ -0,0 +1 @@
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package/dist/src/engine/gig/multi-1099.d.ts

@@ -0,0 +1,19 @@
+import type { Form1099NecDocument } from "../../types.js";
+export interface ScheduleCAggregate {
+    totalGrossReceipts: number;
+    totalExpenses: number;
+    netProfit: number;
+    sourceCount: number;
+    sources: Array<{
+        payerName: string;
+        compensation: number;
+        federalWithheld: number;
+    }>;
+    totalFederalWithheld: number;
+}
+/**
+ * Aggregate multiple 1099-NEC documents into a single Schedule C summary.
+ * Self-employed individuals receiving multiple 1099-NECs report all on one Schedule C
+ * (unless they have truly separate businesses, which is rare for gig workers).
+ */
+export declare function aggregateScheduleC(documents: Form1099NecDocument[], expenses?: number): ScheduleCAggregate;

package/dist/src/engine/gig/multi-1099.js

@@ -0,0 +1,28 @@
+/**
+ * Aggregate multiple 1099-NEC documents into a single Schedule C summary.
+ * Self-employed individuals receiving multiple 1099-NECs report all on one Schedule C
+ * (unless they have truly separate businesses, which is rare for gig workers).
+ */
+export function aggregateScheduleC(documents, expenses) {
+    const sources = documents.map((doc) => ({
+        payerName: doc.payerName,
+        compensation: doc.nonemployeeCompensation,
+        federalWithheld: doc.federalWithheld ?? 0,
+    }));
+    const totalGrossReceipts = roundCurrency(sources.reduce((sum, s) => sum + s.compensation, 0));
+    const totalFederalWithheld = roundCurrency(sources.reduce((sum, s) => sum + s.federalWithheld, 0));
+    const totalExpenses = roundCurrency(expenses ?? 0);
+    const netProfit = roundCurrency(totalGrossReceipts - totalExpenses);
+    return {
+        totalGrossReceipts,
+        totalExpenses,
+        netProfit,
+        sourceCount: sources.length,
+        sources,
+        totalFederalWithheld,
+    };
+}
+function roundCurrency(value) {
+    return Number(value.toFixed(2));
+}
+//# sourceMappingURL=multi-1099.js.map

package/dist/src/engine/gig/multi-1099.js.map

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package/dist/src/engine/multiyear/carryforward.d.ts

@@ -0,0 +1,31 @@
+export interface CarryforwardState {
+    taxYear: number;
+    capitalLossCarryover: number;
+    charitableExcess: number;
+    netOperatingLoss: number;
+}
+/**
+ * Calculate the carryforward state after applying current-year deductions.
+ *
+ * Takes the existing carryforward balances, subtracts what was used
+ * this year, and returns the remaining balances to carry into next year.
+ */
+export declare function calculateCarryforward(currentYear: CarryforwardState, capitalLossUsed: number, charitableUsed: number): CarryforwardState;
+/**
+ * Apply carryforward balances to the next year's income to determine
+ * how much can be deducted.
+ *
+ * Capital loss carryover: up to $3,000 against ordinary income,
+ * plus unlimited offset against capital gains (not modeled here —
+ * that happens in the capital gains module).
+ *
+ * Charitable excess: carried forward at the same AGI-percentage limit.
+ *
+ * NOL: limited to 80% of taxable income in the carryforward year.
+ */
+export declare function applyCarryforward(state: CarryforwardState, nextYearIncome: number): {
+    capitalLossDeduction: number;
+    charitableDeduction: number;
+    nolDeduction: number;
+    remainingCarryforward: CarryforwardState;
+};

package/dist/src/engine/multiyear/carryforward.js

@@ -0,0 +1,77 @@
+// ---------------------------------------------------------------------------
+// Tax Carryforward Tracker
+// ---------------------------------------------------------------------------
+// Some tax items persist across years like a hangover from a particularly
+// volatile portfolio. This module tracks capital loss carryovers,
+// excess charitable contributions, and net operating losses.
+//
+// Key limits:
+// - Capital losses: max $3,000/year deductible against ordinary income,
+//   remainder carries forward indefinitely
+// - Charitable contributions: generally capped at 60% of AGI,
+//   excess carries forward up to 5 years
+// - NOL: carries forward indefinitely (post-TCJA), limited to 80% of
+//   taxable income in carryforward years
+// ---------------------------------------------------------------------------
+function roundCurrency(value) {
+    return Number(value.toFixed(2));
+}
+/**
+ * Maximum capital loss deduction allowed against ordinary income per year.
+ * Married-filing-separately gets $1,500, everyone else gets $3,000.
+ * We use $3,000 as the default since MFS is the minority case.
+ */
+const MAX_CAPITAL_LOSS_DEDUCTION = 3_000;
+/**
+ * Post-TCJA NOL deduction is limited to 80% of taxable income
+ * in the carryforward year.
+ */
+const NOL_DEDUCTION_LIMIT_PERCENT = 0.8;
+/**
+ * Calculate the carryforward state after applying current-year deductions.
+ *
+ * Takes the existing carryforward balances, subtracts what was used
+ * this year, and returns the remaining balances to carry into next year.
+ */
+export function calculateCarryforward(currentYear, capitalLossUsed, charitableUsed) {
+    return {
+        taxYear: currentYear.taxYear + 1,
+        capitalLossCarryover: roundCurrency(Math.max(0, currentYear.capitalLossCarryover - capitalLossUsed)),
+        charitableExcess: roundCurrency(Math.max(0, currentYear.charitableExcess - charitableUsed)),
+        netOperatingLoss: currentYear.netOperatingLoss, // NOL usage tracked separately
+    };
+}
+/**
+ * Apply carryforward balances to the next year's income to determine
+ * how much can be deducted.
+ *
+ * Capital loss carryover: up to $3,000 against ordinary income,
+ * plus unlimited offset against capital gains (not modeled here —
+ * that happens in the capital gains module).
+ *
+ * Charitable excess: carried forward at the same AGI-percentage limit.
+ *
+ * NOL: limited to 80% of taxable income in the carryforward year.
+ */
+export function applyCarryforward(state, nextYearIncome) {
+    // Capital loss: deduct up to $3,000 against ordinary income
+    const capitalLossDeduction = roundCurrency(Math.min(state.capitalLossCarryover, MAX_CAPITAL_LOSS_DEDUCTION));
+    // Charitable: allow the full excess (subject to AGI limits applied elsewhere)
+    const charitableDeduction = roundCurrency(state.charitableExcess);
+    // NOL: limited to 80% of taxable income
+    const nolLimit = roundCurrency(Math.max(0, nextYearIncome * NOL_DEDUCTION_LIMIT_PERCENT));
+    const nolDeduction = roundCurrency(Math.min(state.netOperatingLoss, nolLimit));
+    const remainingCarryforward = {
+        taxYear: state.taxYear + 1,
+        capitalLossCarryover: roundCurrency(Math.max(0, state.capitalLossCarryover - capitalLossDeduction)),
+        charitableExcess: roundCurrency(Math.max(0, state.charitableExcess - charitableDeduction)),
+        netOperatingLoss: roundCurrency(Math.max(0, state.netOperatingLoss - nolDeduction)),
+    };
+    return {
+        capitalLossDeduction,
+        charitableDeduction,
+        nolDeduction,
+        remainingCarryforward,
+    };
+}
+//# sourceMappingURL=carryforward.js.map

package/dist/src/engine/multiyear/carryforward.js.map

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package/dist/src/engine/multiyear/compare.d.ts

@@ -0,0 +1,25 @@
+export interface YearOverYearComparison {
+    years: number[];
+    metrics: ComparisonMetric[];
+    significantChanges: string[];
+}
+export interface ComparisonMetric {
+    label: string;
+    values: Record<number, number>;
+    delta: number;
+    deltaPercent: number;
+}
+interface ReturnBundle {
+    year: number;
+    bundle: Record<string, unknown>;
+}
+/**
+ * Compare tax returns across multiple years.
+ *
+ * Extracts key metrics from each year's bundle, calculates deltas,
+ * and flags anything that changed by more than 20%. The result is
+ * a structured comparison suitable for rendering in a dashboard
+ * or advisory summary.
+ */
+export declare function compareReturns(bundles: ReturnBundle[]): YearOverYearComparison;
+export {};

package/dist/src/engine/multiyear/compare.js

@@ -0,0 +1,94 @@
+// ---------------------------------------------------------------------------
+// Multi-Year Tax Return Comparison
+// ---------------------------------------------------------------------------
+// Compare returns across years to surface trends and significant changes.
+// A 20% delta on your tax bill deserves an explanation — this module
+// provides the data to give one.
+// ---------------------------------------------------------------------------
+function roundCurrency(value) {
+    return Number(value.toFixed(2));
+}
+function roundPercent(value) {
+    return Number(value.toFixed(2));
+}
+/**
+ * Significance threshold: changes exceeding 20% get flagged.
+ * Not because 20% is a magic number, but because anything below it
+ * is usually explainable by inflation adjustments and bracket creep.
+ * Anything above it suggests a material life change worth reviewing.
+ */
+const SIGNIFICANT_CHANGE_THRESHOLD = 0.2;
+const TRACKED_METRICS = [
+    { label: "Gross Income", key: "grossIncome" },
+    { label: "Adjusted Gross Income", key: "adjustedGrossIncome" },
+    { label: "Deduction", key: "deduction" },
+    { label: "Taxable Income", key: "taxableIncome" },
+    { label: "Federal Tax", key: "federalTax" },
+    { label: "Total Tax", key: "totalTax" },
+    { label: "Total Credits", key: "totalCredits" },
+    { label: "Refund", key: "refund" },
+    { label: "Amount Owed", key: "amountOwed" },
+    { label: "Effective Rate", key: "effectiveRate" },
+];
+function extractMetricValue(bundle, key) {
+    // Try to find the value in the bundle's calculation result or at top level
+    const calculation = bundle["calculation"];
+    if (calculation && typeof calculation[key] === "number") {
+        return calculation[key];
+    }
+    if (typeof bundle[key] === "number") {
+        return bundle[key];
+    }
+    // Check nested derived
+    const derived = bundle["derived"];
+    if (derived && typeof derived[key] === "number") {
+        return derived[key];
+    }
+    return 0;
+}
+function buildMetric(label, key, bundles) {
+    const values = {};
+    for (const b of bundles) {
+        values[b.year] = extractMetricValue(b.bundle, key);
+    }
+    const sortedYears = bundles
+        .map((b) => b.year)
+        .sort((a, b) => a - b);
+    const firstYear = sortedYears[0];
+    const lastYear = sortedYears[sortedYears.length - 1];
+    const firstValue = values[firstYear] ?? 0;
+    const lastValue = values[lastYear] ?? 0;
+    const delta = roundCurrency(lastValue - firstValue);
+    const deltaPercent = firstValue === 0
+        ? lastValue === 0
+            ? 0
+            : 100
+        : roundPercent((delta / Math.abs(firstValue)) * 100);
+    return { label, values, delta, deltaPercent };
+}
+/**
+ * Compare tax returns across multiple years.
+ *
+ * Extracts key metrics from each year's bundle, calculates deltas,
+ * and flags anything that changed by more than 20%. The result is
+ * a structured comparison suitable for rendering in a dashboard
+ * or advisory summary.
+ */
+export function compareReturns(bundles) {
+    if (bundles.length === 0) {
+        return { years: [], metrics: [], significantChanges: [] };
+    }
+    const sortedBundles = [...bundles].sort((a, b) => a.year - b.year);
+    const years = sortedBundles.map((b) => b.year);
+    const metrics = TRACKED_METRICS.map((m) => buildMetric(m.label, m.key, sortedBundles));
+    const significantChanges = [];
+    for (const metric of metrics) {
+        if (Math.abs(metric.deltaPercent) > SIGNIFICANT_CHANGE_THRESHOLD * 100) {
+            const direction = metric.delta > 0 ? "increased" : "decreased";
+            significantChanges.push(`${metric.label} ${direction} by ${Math.abs(metric.deltaPercent).toFixed(1)}% ` +
+                `(${metric.delta > 0 ? "+" : ""}$${metric.delta.toLocaleString()})`);
+        }
+    }
+    return { years, metrics, significantChanges };
+}
+//# sourceMappingURL=compare.js.map

package/dist/src/engine/multiyear/compare.js.map

@@ -0,0 +1 @@
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package/dist/src/engine/multiyear/import.d.ts

@@ -0,0 +1,23 @@
+export interface ImportResult {
+    prefilled: Record<string, unknown>;
+    fieldsImported: string[];
+    fieldsSkipped: string[];
+    notes: string[];
+}
+/**
+ * Import stable data from a previous year's return bundle.
+ *
+ * Imports:
+ * - Identity (name, SSN, DOB)
+ * - Address (with a note to verify — people move)
+ * - Dependents (with count verification prompt)
+ * - Filing status (as a suggestion, not a lock)
+ * - Recurring income source labels (not amounts)
+ * - Bank account info for direct deposit
+ *
+ * Skips:
+ * - All dollar amounts (income, withholding, payments, results)
+ * - Calculation results, validation, review summaries
+ * - Year-specific artifacts
+ */
+export declare function importFromPreviousYear(previousBundle: Record<string, unknown>): ImportResult;