pigeongov 0.2.0

package/dist/src/engine/state/nj/calculator.js

@@ -0,0 +1,90 @@
+import { calculateProgressiveTax, buildStateTaxResult, getStateDeduction, standardStateValidation } from "../common.js";
+export const NJ_CONSTANTS = {
+    stateCode: "NJ",
+    displayName: "New Jersey",
+    taxType: "progressive",
+    standardDeduction: {
+        // NJ has no standard deduction
+        single: 0,
+        married_filing_jointly: 0,
+        married_filing_separately: 0,
+        head_of_household: 0,
+    },
+    personalExemption: {
+        single: 1_000,
+        married_filing_jointly: 2_000, // $1,000 per spouse
+        married_filing_separately: 1_000,
+        head_of_household: 1_000,
+    },
+    brackets: {
+        single: [
+            { upperBound: 20_000, rate: 0.014 },
+            { upperBound: 35_000, rate: 0.0175 },
+            { upperBound: 40_000, rate: 0.035 },
+            { upperBound: 75_000, rate: 0.05525 },
+            { upperBound: 500_000, rate: 0.0637 },
+            { upperBound: 1_000_000, rate: 0.0897 },
+            { rate: 0.1075 },
+        ],
+        married_filing_jointly: [
+            { upperBound: 20_000, rate: 0.014 },
+            { upperBound: 50_000, rate: 0.0175 },
+            { upperBound: 70_000, rate: 0.035 },
+            { upperBound: 80_000, rate: 0.05525 },
+            { upperBound: 150_000, rate: 0.0637 },
+            { upperBound: 500_000, rate: 0.0897 },
+            { upperBound: 1_000_000, rate: 0.1075 },
+            { rate: 0.1075 },
+        ],
+        married_filing_separately: [
+            { upperBound: 20_000, rate: 0.014 },
+            { upperBound: 35_000, rate: 0.0175 },
+            { upperBound: 40_000, rate: 0.035 },
+            { upperBound: 75_000, rate: 0.05525 },
+            { upperBound: 500_000, rate: 0.0637 },
+            { upperBound: 1_000_000, rate: 0.0897 },
+            { rate: 0.1075 },
+        ],
+        head_of_household: [
+            { upperBound: 20_000, rate: 0.014 },
+            { upperBound: 50_000, rate: 0.0175 },
+            { upperBound: 70_000, rate: 0.035 },
+            { upperBound: 80_000, rate: 0.05525 },
+            { upperBound: 150_000, rate: 0.0637 },
+            { upperBound: 500_000, rate: 0.0897 },
+            { upperBound: 1_000_000, rate: 0.1075 },
+            { rate: 0.1075 },
+        ],
+    },
+    specialRules: [
+        "NJ has no standard deduction — uses personal exemptions only",
+        "Personal exemption: $1,000 per person",
+        "NJ has its own gross income definition (does not start from federal AGI)",
+        "Bracket thresholds differ between single and joint filers",
+        "Top rate of 10.75% applies to income over $1M",
+    ],
+};
+export const newJerseyTaxPlugin = {
+    stateCode: "NJ",
+    displayName: "New Jersey",
+    taxType: "progressive",
+    calculate(input) {
+        // NJ uses its own gross income definition, but we approximate from federal AGI
+        const stateAgi = input.federalAgi;
+        const personalExemption = getStateDeduction(NJ_CONSTANTS.personalExemption, input.filingStatus);
+        const stateTaxableIncome = Math.max(0, stateAgi - personalExemption);
+        const brackets = NJ_CONSTANTS.brackets[input.filingStatus] ?? NJ_CONSTANTS.brackets["single"];
+        const { tax, breakdown } = calculateProgressiveTax(stateTaxableIncome, brackets);
+        return buildStateTaxResult(NJ_CONSTANTS, input, {
+            stateAgi,
+            stateDeduction: personalExemption,
+            stateTaxableIncome,
+            stateTax: tax,
+            stateCredits: 0,
+            localTax: 0,
+            breakdown,
+        });
+    },
+    validate: standardStateValidation,
+};
+//# sourceMappingURL=calculator.js.map

package/dist/src/engine/state/nj/calculator.js.map

@@ -0,0 +1 @@
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package/dist/src/engine/state/ny/calculator.d.ts

@@ -0,0 +1,3 @@
+import type { StateTaxPlugin, StateTaxConstants } from "../types.js";
+export declare const NY_CONSTANTS: StateTaxConstants;
+export declare const newYorkTaxPlugin: StateTaxPlugin;

package/dist/src/engine/state/ny/calculator.js

@@ -0,0 +1,103 @@
+import { calculateProgressiveTax, buildStateTaxResult, getStateDeduction, standardStateValidation } from "../common.js";
+export const NY_CONSTANTS = {
+    stateCode: "NY",
+    displayName: "New York",
+    taxType: "progressive",
+    standardDeduction: {
+        single: 8_000,
+        married_filing_jointly: 16_050,
+        married_filing_separately: 8_000,
+        head_of_household: 11_200,
+    },
+    personalExemption: {
+        single: 0,
+        married_filing_jointly: 0,
+        married_filing_separately: 0,
+        head_of_household: 0,
+    },
+    brackets: {
+        single: [
+            { upperBound: 8_500, rate: 0.04 },
+            { upperBound: 11_700, rate: 0.045 },
+            { upperBound: 13_900, rate: 0.0525 },
+            { upperBound: 80_650, rate: 0.0585 },
+            { upperBound: 215_400, rate: 0.0625 },
+            { upperBound: 1_077_550, rate: 0.0685 },
+            { upperBound: 5_000_000, rate: 0.0965 },
+            { upperBound: 25_000_000, rate: 0.103 },
+            { rate: 0.109 },
+        ],
+        married_filing_jointly: [
+            { upperBound: 17_150, rate: 0.04 },
+            { upperBound: 23_600, rate: 0.045 },
+            { upperBound: 27_900, rate: 0.0525 },
+            { upperBound: 161_550, rate: 0.0585 },
+            { upperBound: 323_200, rate: 0.0625 },
+            { upperBound: 2_155_350, rate: 0.0685 },
+            { upperBound: 5_000_000, rate: 0.0965 },
+            { upperBound: 25_000_000, rate: 0.103 },
+            { rate: 0.109 },
+        ],
+        married_filing_separately: [
+            { upperBound: 8_500, rate: 0.04 },
+            { upperBound: 11_700, rate: 0.045 },
+            { upperBound: 13_900, rate: 0.0525 },
+            { upperBound: 80_650, rate: 0.0585 },
+            { upperBound: 215_400, rate: 0.0625 },
+            { upperBound: 1_077_550, rate: 0.0685 },
+            { upperBound: 5_000_000, rate: 0.0965 },
+            { upperBound: 25_000_000, rate: 0.103 },
+            { rate: 0.109 },
+        ],
+        head_of_household: [
+            { upperBound: 12_800, rate: 0.04 },
+            { upperBound: 17_650, rate: 0.045 },
+            { upperBound: 20_900, rate: 0.0525 },
+            { upperBound: 107_650, rate: 0.0585 },
+            { upperBound: 269_300, rate: 0.0625 },
+            { upperBound: 1_616_450, rate: 0.0685 },
+            { upperBound: 5_000_000, rate: 0.0965 },
+            { upperBound: 25_000_000, rate: 0.103 },
+            { rate: 0.109 },
+        ],
+    },
+    specialRules: [
+        "NYC residents pay additional city income tax (3.078-3.876%)",
+        "Yonkers residents pay 16.75% surcharge on NY state tax",
+        "Metropolitan Commuter Transportation Mobility Tax for self-employed in MTA district",
+        "NY does not allow deduction for state/local income taxes paid",
+    ],
+};
+// NYC income tax brackets (resident only)
+const NYC_BRACKETS = [
+    { upperBound: 12_000, rate: 0.03078 },
+    { upperBound: 25_000, rate: 0.03762 },
+    { upperBound: 50_000, rate: 0.03819 },
+    { rate: 0.03876 },
+];
+export const newYorkTaxPlugin = {
+    stateCode: "NY",
+    displayName: "New York",
+    taxType: "progressive",
+    calculate(input) {
+        const stateAgi = input.federalAgi;
+        const standardDeduction = getStateDeduction(NY_CONSTANTS.standardDeduction, input.filingStatus);
+        const stateTaxableIncome = Math.max(0, stateAgi - standardDeduction);
+        const brackets = NY_CONSTANTS.brackets[input.filingStatus] ?? NY_CONSTANTS.brackets["single"];
+        const { tax: stateTax, breakdown } = calculateProgressiveTax(stateTaxableIncome, brackets);
+        // NYC tax would be added here if we knew the taxpayer was a NYC resident
+        // For now, we don't have that info — add as localTax: 0 with a note
+        const localTax = 0;
+        return buildStateTaxResult(NY_CONSTANTS, input, {
+            stateAgi,
+            stateDeduction: standardDeduction,
+            stateTaxableIncome,
+            stateTax,
+            stateCredits: 0,
+            localTax,
+            breakdown,
+        });
+    },
+    validate: standardStateValidation,
+};
+//# sourceMappingURL=calculator.js.map

package/dist/src/engine/state/ny/calculator.js.map

@@ -0,0 +1 @@
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package/dist/src/engine/state/oh/calculator.d.ts

@@ -0,0 +1,3 @@
+import type { StateTaxPlugin, StateTaxConstants } from "../types.js";
+export declare const OH_CONSTANTS: StateTaxConstants;
+export declare const ohioTaxPlugin: StateTaxPlugin;

package/dist/src/engine/state/oh/calculator.js

@@ -0,0 +1,79 @@
+import { calculateProgressiveTax, buildStateTaxResult, standardStateValidation } from "../common.js";
+export const OH_CONSTANTS = {
+    stateCode: "OH",
+    displayName: "Ohio",
+    taxType: "progressive",
+    standardDeduction: {
+        // OH has no standard deduction
+        single: 0,
+        married_filing_jointly: 0,
+        married_filing_separately: 0,
+        head_of_household: 0,
+    },
+    personalExemption: {
+        // OH has no personal exemption — first $26,050 is taxed at 0%
+        single: 0,
+        married_filing_jointly: 0,
+        married_filing_separately: 0,
+        head_of_household: 0,
+    },
+    brackets: {
+        // Same brackets for all filing statuses
+        // The 0% bracket on the first $26,050 effectively acts as an exemption
+        single: [
+            { upperBound: 26_050, rate: 0.0 },
+            { upperBound: 100_000, rate: 0.0275 },
+            { rate: 0.035 },
+        ],
+        married_filing_jointly: [
+            { upperBound: 26_050, rate: 0.0 },
+            { upperBound: 100_000, rate: 0.0275 },
+            { rate: 0.035 },
+        ],
+        married_filing_separately: [
+            { upperBound: 26_050, rate: 0.0 },
+            { upperBound: 100_000, rate: 0.0275 },
+            { rate: 0.035 },
+        ],
+        head_of_household: [
+            { upperBound: 26_050, rate: 0.0 },
+            { upperBound: 100_000, rate: 0.0275 },
+            { rate: 0.035 },
+        ],
+    },
+    specialRules: [
+        "First $26,050 of income is exempt (0% bracket)",
+        "No standard deduction or personal exemption — the 0% bracket serves this role",
+        "OH uses the same brackets for all filing statuses",
+        "Many OH cities levy additional municipal income tax (typically 1-3%)",
+        "OH starts from federal AGI with Ohio-specific adjustments",
+    ],
+};
+export const ohioTaxPlugin = {
+    stateCode: "OH",
+    displayName: "Ohio",
+    taxType: "progressive",
+    calculate(input) {
+        // OH starts from federal AGI with Ohio modifications
+        const stateAgi = input.federalAgi;
+        // No standard deduction or personal exemption — the 0% bracket handles it
+        const stateDeduction = 0;
+        const stateTaxableIncome = Math.max(0, stateAgi - stateDeduction);
+        const brackets = OH_CONSTANTS.brackets[input.filingStatus] ?? OH_CONSTANTS.brackets["single"];
+        const { tax, breakdown } = calculateProgressiveTax(stateTaxableIncome, brackets);
+        // Note: municipal income tax (e.g. Columbus, Cleveland, Cincinnati)
+        // would be calculated here if we had city residency info.
+        const localTax = 0;
+        return buildStateTaxResult(OH_CONSTANTS, input, {
+            stateAgi,
+            stateDeduction,
+            stateTaxableIncome,
+            stateTax: tax,
+            stateCredits: 0,
+            localTax,
+            breakdown,
+        });
+    },
+    validate: standardStateValidation,
+};
+//# sourceMappingURL=calculator.js.map

package/dist/src/engine/state/oh/calculator.js.map

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package/dist/src/engine/state/pa/calculator.d.ts

@@ -0,0 +1,3 @@
+import type { StateTaxPlugin, StateTaxConstants } from "../types.js";
+export declare const PA_CONSTANTS: StateTaxConstants;
+export declare const pennsylvaniaTaxPlugin: StateTaxPlugin;

package/dist/src/engine/state/pa/calculator.js

@@ -0,0 +1,58 @@
+import { calculateFlatTax, buildStateTaxResult, standardStateValidation } from "../common.js";
+export const PA_CONSTANTS = {
+    stateCode: "PA",
+    displayName: "Pennsylvania",
+    taxType: "flat",
+    standardDeduction: {
+        // PA has no standard deduction
+        single: 0,
+        married_filing_jointly: 0,
+        married_filing_separately: 0,
+        head_of_household: 0,
+    },
+    personalExemption: {
+        // PA has no personal exemption against income tax
+        single: 0,
+        married_filing_jointly: 0,
+        married_filing_separately: 0,
+        head_of_household: 0,
+    },
+    brackets: {
+        single: [{ rate: 0.0307 }],
+        married_filing_jointly: [{ rate: 0.0307 }],
+        married_filing_separately: [{ rate: 0.0307 }],
+        head_of_household: [{ rate: 0.0307 }],
+    },
+    specialRules: [
+        "PA uses eight classes of income, each taxed at the flat rate",
+        "Retirement income (distributions from qualifying plans) is generally exempt",
+        "No standard deduction or personal exemption against taxable income",
+        "PA does not follow federal taxable income — uses its own income definition",
+    ],
+};
+const FLAT_RATE = 0.0307;
+export const pennsylvaniaTaxPlugin = {
+    stateCode: "PA",
+    displayName: "Pennsylvania",
+    taxType: "flat",
+    calculate(input) {
+        // PA generally follows federal AGI but with its own modifications.
+        // Retirement income is exempt — approximate by using federal AGI as-is
+        // since we don't have a retirement income breakout in the input.
+        const stateAgi = input.federalAgi;
+        const stateDeduction = 0; // No standard deduction or personal exemption
+        const stateTaxableIncome = Math.max(0, stateAgi - stateDeduction);
+        const { tax, breakdown } = calculateFlatTax(stateTaxableIncome, FLAT_RATE);
+        return buildStateTaxResult(PA_CONSTANTS, input, {
+            stateAgi,
+            stateDeduction,
+            stateTaxableIncome,
+            stateTax: tax,
+            stateCredits: 0,
+            localTax: 0,
+            breakdown,
+        });
+    },
+    validate: standardStateValidation,
+};
+//# sourceMappingURL=calculator.js.map

package/dist/src/engine/state/pa/calculator.js.map

@@ -0,0 +1 @@
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package/dist/src/engine/state/registry.d.ts

@@ -0,0 +1,9 @@
+import type { StateTaxPlugin, StateTaxInput, StateTaxResult } from "./types.js";
+export declare function getStateTaxPlugin(stateCode: string): StateTaxPlugin | undefined;
+export declare function listImplementedStates(): Array<{
+    stateCode: string;
+    displayName: string;
+    taxType: string;
+}>;
+export declare function calculateStateTax(input: StateTaxInput): StateTaxResult | null;
+export declare function getSupportedStates(): string[];

package/dist/src/engine/state/registry.js

@@ -0,0 +1,67 @@
+import { isNoIncomeTaxState } from "./common.js";
+import { illinoisTaxPlugin } from "./il/calculator.js";
+import { californiaTaxPlugin } from "./ca/calculator.js";
+import { newYorkTaxPlugin } from "./ny/calculator.js";
+import { pennsylvaniaTaxPlugin } from "./pa/calculator.js";
+import { northCarolinaTaxPlugin } from "./nc/calculator.js";
+import { michiganTaxPlugin } from "./mi/calculator.js";
+import { georgiaTaxPlugin } from "./ga/calculator.js";
+import { virginiaTaxPlugin } from "./va/calculator.js";
+import { newJerseyTaxPlugin } from "./nj/calculator.js";
+import { ohioTaxPlugin } from "./oh/calculator.js";
+const statePlugins = new Map();
+function registerPlugin(plugin) {
+    statePlugins.set(plugin.stateCode.toUpperCase(), plugin);
+}
+// Register all implemented states
+registerPlugin(illinoisTaxPlugin);
+registerPlugin(californiaTaxPlugin);
+registerPlugin(newYorkTaxPlugin);
+registerPlugin(pennsylvaniaTaxPlugin);
+registerPlugin(northCarolinaTaxPlugin);
+registerPlugin(michiganTaxPlugin);
+registerPlugin(georgiaTaxPlugin);
+registerPlugin(virginiaTaxPlugin);
+registerPlugin(newJerseyTaxPlugin);
+registerPlugin(ohioTaxPlugin);
+export function getStateTaxPlugin(stateCode) {
+    return statePlugins.get(stateCode.toUpperCase());
+}
+export function listImplementedStates() {
+    return Array.from(statePlugins.values()).map((p) => ({
+        stateCode: p.stateCode,
+        displayName: p.displayName,
+        taxType: p.taxType,
+    }));
+}
+export function calculateStateTax(input) {
+    if (isNoIncomeTaxState(input.stateCode)) {
+        return {
+            stateCode: input.stateCode.toUpperCase(),
+            displayName: `${input.stateCode.toUpperCase()} (no income tax)`,
+            stateAgi: input.federalAgi,
+            stateDeduction: 0,
+            stateTaxableIncome: 0,
+            stateTax: 0,
+            stateCredits: 0,
+            localTax: 0,
+            totalStateTax: 0,
+            stateWithholding: input.stateWithholding,
+            stateRefund: input.stateWithholding,
+            stateOwed: 0,
+            effectiveRate: 0,
+            breakdown: [],
+        };
+    }
+    const plugin = getStateTaxPlugin(input.stateCode);
+    if (!plugin) {
+        return null; // State not yet implemented
+    }
+    return plugin.calculate(input);
+}
+export function getSupportedStates() {
+    return [...Array.from(statePlugins.keys()), ...Array.from(
+        // Include no-income-tax states as "supported" (they return $0)
+        ["AK", "FL", "NV", "NH", "SD", "TN", "TX", "WA", "WY"])].sort();
+}
+//# sourceMappingURL=registry.js.map

package/dist/src/engine/state/registry.js.map

@@ -0,0 +1 @@
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package/dist/src/engine/state/types.d.ts

@@ -0,0 +1,57 @@
+import type { ValidationCheck } from "../../types.js";
+export interface StateTaxPlugin {
+    stateCode: string;
+    displayName: string;
+    taxType: "progressive" | "flat" | "none";
+    calculate: (input: StateTaxInput) => StateTaxResult;
+    validate: (result: StateTaxResult) => ValidationCheck[];
+}
+export interface StateTaxInput {
+    stateCode: string;
+    filingStatus: string;
+    federalAgi: number;
+    federalTaxableIncome: number;
+    wages: number;
+    selfEmploymentIncome: number;
+    interestIncome: number;
+    dividendIncome: number;
+    capitalGains: number;
+    stateWithholding: number;
+    residencyStatus: "full-year" | "part-year" | "nonresident";
+    partYearMonths?: number;
+}
+export interface StateTaxResult {
+    stateCode: string;
+    displayName: string;
+    stateAgi: number;
+    stateDeduction: number;
+    stateTaxableIncome: number;
+    stateTax: number;
+    stateCredits: number;
+    localTax: number;
+    totalStateTax: number;
+    stateWithholding: number;
+    stateRefund: number;
+    stateOwed: number;
+    effectiveRate: number;
+    breakdown: Array<{
+        rate: number;
+        lowerBound: number;
+        upperBound?: number;
+        taxableAmount: number;
+        taxAmount: number;
+    }>;
+}
+export interface StateTaxBracket {
+    upperBound?: number;
+    rate: number;
+}
+export interface StateTaxConstants {
+    stateCode: string;
+    displayName: string;
+    taxType: "progressive" | "flat" | "none";
+    standardDeduction: Record<string, number>;
+    personalExemption: Record<string, number>;
+    brackets: Record<string, StateTaxBracket[]>;
+    specialRules?: string[];
+}

package/dist/src/engine/state/types.js

@@ -0,0 +1,2 @@
+export {};
+//# sourceMappingURL=types.js.map

package/dist/src/engine/state/types.js.map

@@ -0,0 +1 @@
+{"version":3,"file":"types.js","sourceRoot":"","sources":["../../../../src/engine/state/types.ts"],"names":[],"mappings":""}

package/dist/src/engine/state/va/calculator.d.ts

@@ -0,0 +1,3 @@
+import type { StateTaxPlugin, StateTaxConstants } from "../types.js";
+export declare const VA_CONSTANTS: StateTaxConstants;
+export declare const virginiaTaxPlugin: StateTaxPlugin;

package/dist/src/engine/state/va/calculator.js

@@ -0,0 +1,76 @@
+import { calculateProgressiveTax, buildStateTaxResult, getStateDeduction, standardStateValidation } from "../common.js";
+export const VA_CONSTANTS = {
+    stateCode: "VA",
+    displayName: "Virginia",
+    taxType: "progressive",
+    standardDeduction: {
+        single: 8_000,
+        married_filing_jointly: 16_000,
+        married_filing_separately: 8_000,
+        head_of_household: 8_000,
+    },
+    personalExemption: {
+        single: 930,
+        married_filing_jointly: 1_860, // $930 per spouse
+        married_filing_separately: 930,
+        head_of_household: 930,
+    },
+    brackets: {
+        // VA uses the same brackets for all filing statuses
+        single: [
+            { upperBound: 3_000, rate: 0.02 },
+            { upperBound: 5_000, rate: 0.03 },
+            { upperBound: 17_000, rate: 0.05 },
+            { rate: 0.0575 },
+        ],
+        married_filing_jointly: [
+            { upperBound: 3_000, rate: 0.02 },
+            { upperBound: 5_000, rate: 0.03 },
+            { upperBound: 17_000, rate: 0.05 },
+            { rate: 0.0575 },
+        ],
+        married_filing_separately: [
+            { upperBound: 3_000, rate: 0.02 },
+            { upperBound: 5_000, rate: 0.03 },
+            { upperBound: 17_000, rate: 0.05 },
+            { rate: 0.0575 },
+        ],
+        head_of_household: [
+            { upperBound: 3_000, rate: 0.02 },
+            { upperBound: 5_000, rate: 0.03 },
+            { upperBound: 17_000, rate: 0.05 },
+            { rate: 0.0575 },
+        ],
+    },
+    specialRules: [
+        "VA uses the same bracket thresholds for all filing statuses",
+        "Standard deduction: $8,000 single, $16,000 MFJ",
+        "Personal exemption: $930 per person",
+        "VA starts from federal AGI with Virginia-specific adjustments",
+    ],
+};
+export const virginiaTaxPlugin = {
+    stateCode: "VA",
+    displayName: "Virginia",
+    taxType: "progressive",
+    calculate(input) {
+        const stateAgi = input.federalAgi;
+        const standardDeduction = getStateDeduction(VA_CONSTANTS.standardDeduction, input.filingStatus);
+        const personalExemption = getStateDeduction(VA_CONSTANTS.personalExemption, input.filingStatus);
+        const totalDeduction = standardDeduction + personalExemption;
+        const stateTaxableIncome = Math.max(0, stateAgi - totalDeduction);
+        const brackets = VA_CONSTANTS.brackets[input.filingStatus] ?? VA_CONSTANTS.brackets["single"];
+        const { tax, breakdown } = calculateProgressiveTax(stateTaxableIncome, brackets);
+        return buildStateTaxResult(VA_CONSTANTS, input, {
+            stateAgi,
+            stateDeduction: totalDeduction,
+            stateTaxableIncome,
+            stateTax: tax,
+            stateCredits: 0,
+            localTax: 0,
+            breakdown,
+        });
+    },
+    validate: standardStateValidation,
+};
+//# sourceMappingURL=calculator.js.map

package/dist/src/engine/state/va/calculator.js.map

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package/dist/src/engine/suggestions/missed-deductions.d.ts

@@ -0,0 +1,43 @@
+export interface MissedDeductionSuggestion {
+    id: string;
+    label: string;
+    estimatedSavings: string;
+    description: string;
+    applies: string;
+    confidence: "high" | "medium" | "low";
+}
+interface TaxSituation {
+    filingStatus: string;
+    agi: number;
+    wages: number;
+    selfEmploymentIncome: number;
+    hasScheduleC: boolean;
+    hasDependents: boolean;
+    dependentCount: number;
+    isHomeowner: boolean;
+    mortgageInterest?: number;
+    stateAndLocalTaxes?: number;
+    useItemizedDeductions: boolean;
+    standardDeduction: number;
+    itemizedDeductions: number;
+    hasStudentLoans: boolean;
+    studentLoanInterest?: number;
+    hasHsa: boolean;
+    hsaContributions?: number;
+    hasIra: boolean;
+    iraContributions?: number;
+    isEducator: boolean;
+    educatorExpenses?: number;
+    charitableContributions?: number;
+    hasChildCare: boolean;
+    childCareExpenses?: number;
+    has401k: boolean;
+    contributions401k?: number;
+    hasEnergyImprovements: boolean;
+}
+/**
+ * Detect commonly missed deductions and credits based on the taxpayer's situation.
+ * Returns suggestions ordered by estimated impact.
+ */
+export declare function detectMissedDeductions(situation: TaxSituation): MissedDeductionSuggestion[];
+export {};