pigeongov 0.2.0

package/dist/src/engine/suggestions/missed-deductions.js

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+/**
+ * Detect commonly missed deductions and credits based on the taxpayer's situation.
+ * Returns suggestions ordered by estimated impact.
+ */
+export function detectMissedDeductions(situation) {
+    const suggestions = [];
+    // Educator expenses (up to $300 for K-12 educators)
+    if (situation.isEducator && (!situation.educatorExpenses || situation.educatorExpenses === 0)) {
+        suggestions.push({
+            id: "educator_expenses",
+            label: "Educator expense deduction",
+            estimatedSavings: "$66-$111",
+            description: "K-12 teachers can deduct up to $300 for unreimbursed classroom supplies. This is an above-the-line deduction (no itemizing needed).",
+            applies: "K-12 teachers, counselors, principals who work 900+ hours",
+            confidence: "high",
+        });
+    }
+    // Student loan interest deduction
+    if (situation.hasStudentLoans && (!situation.studentLoanInterest || situation.studentLoanInterest === 0)) {
+        suggestions.push({
+            id: "student_loan_interest",
+            label: "Student loan interest deduction",
+            estimatedSavings: "$550-$625",
+            description: "Deduct up to $2,500 in student loan interest. Above-the-line deduction — no itemizing needed.",
+            applies: "Anyone with student loans and MAGI under $90K single / $185K MFJ",
+            confidence: "medium",
+        });
+    }
+    // HSA contributions
+    if (!situation.hasHsa && situation.hasScheduleC) {
+        suggestions.push({
+            id: "hsa_opportunity",
+            label: "HSA contribution opportunity",
+            estimatedSavings: "$880-$2,470",
+            description: "Self-employed individuals with high-deductible health plans can contribute to an HSA: $4,300 individual / $8,550 family (2025). Triple tax benefit: deductible, grows tax-free, tax-free withdrawals for medical.",
+            applies: "Self-employed with HDHP coverage",
+            confidence: "medium",
+        });
+    }
+    // IRA deduction
+    if (!situation.hasIra && situation.agi < 77_000 && situation.filingStatus === "single") {
+        suggestions.push({
+            id: "ira_deduction",
+            label: "Traditional IRA contribution",
+            estimatedSavings: "$1,540-$2,590",
+            description: "Contribute up to $7,000 ($8,000 if 50+) to a Traditional IRA for an above-the-line deduction.",
+            applies: "Those without employer retirement plans, or with MAGI below phase-out limits",
+            confidence: "medium",
+        });
+    }
+    // Saver's Credit
+    if (situation.agi < 38_250 && situation.filingStatus === "single" && situation.has401k) {
+        suggestions.push({
+            id: "savers_credit",
+            label: "Saver's Credit (Retirement Savings Credit)",
+            estimatedSavings: "$200-$1,000",
+            description: "Credit of 10-50% on first $2,000 of retirement contributions. Non-refundable. Often overlooked.",
+            applies: "AGI under $38,250 single / $76,500 MFJ with retirement contributions",
+            confidence: "high",
+        });
+    }
+    // Charitable deduction for non-itemizers
+    if (!situation.useItemizedDeductions && situation.charitableContributions && situation.charitableContributions > 0) {
+        suggestions.push({
+            id: "charitable_review",
+            label: "Review standard vs. itemized with charitable",
+            estimatedSavings: "varies",
+            description: "You have charitable contributions but are taking the standard deduction. If your total itemized deductions (mortgage interest, state/local taxes, charitable) exceed the standard deduction, itemizing saves more.",
+            applies: "Anyone with significant charitable giving",
+            confidence: "low",
+        });
+    }
+    // Self-employment health insurance deduction
+    if (situation.hasScheduleC && situation.selfEmploymentIncome > 0) {
+        suggestions.push({
+            id: "se_health_insurance",
+            label: "Self-employed health insurance deduction",
+            estimatedSavings: "$1,000-$5,000+",
+            description: "Self-employed individuals can deduct 100% of health insurance premiums for themselves, spouse, and dependents. Above-the-line deduction.",
+            applies: "Self-employed not eligible for employer-sponsored plan",
+            confidence: "medium",
+        });
+    }
+    // Child and Dependent Care Credit
+    if (situation.hasChildCare && situation.hasDependents && (!situation.childCareExpenses || situation.childCareExpenses === 0)) {
+        suggestions.push({
+            id: "child_care_credit",
+            label: "Child and Dependent Care Credit",
+            estimatedSavings: "$600-$2,100",
+            description: "Credit of 20-35% on up to $3,000 per child ($6,000 for 2+) in childcare expenses while you work.",
+            applies: "Working parents paying for childcare for children under 13",
+            confidence: "high",
+        });
+    }
+    // Energy efficient home improvement credit
+    if (situation.hasEnergyImprovements) {
+        suggestions.push({
+            id: "energy_credit",
+            label: "Energy Efficient Home Improvement Credit",
+            estimatedSavings: "$150-$3,200",
+            description: "Credit of 30% for qualifying improvements: heat pumps, insulation, windows, doors, water heaters. Up to $3,200/year.",
+            applies: "Homeowners who made qualifying energy improvements",
+            confidence: "high",
+        });
+    }
+    // Standard vs. itemized comparison
+    if (situation.isHomeowner && !situation.useItemizedDeductions) {
+        const potentialItemized = (situation.mortgageInterest ?? 0) +
+            Math.min(situation.stateAndLocalTaxes ?? 0, 10_000) +
+            (situation.charitableContributions ?? 0);
+        if (potentialItemized > situation.standardDeduction * 0.85) {
+            suggestions.push({
+                id: "itemize_review",
+                label: "Review standard vs. itemized deduction",
+                estimatedSavings: "varies",
+                description: `Your estimated itemizable expenses ($${potentialItemized.toLocaleString()}) are close to or exceed the standard deduction ($${situation.standardDeduction.toLocaleString()}). Review whether itemizing saves more.`,
+                applies: "Homeowners with mortgage interest and/or high state/local taxes",
+                confidence: "medium",
+            });
+        }
+    }
+    // Sort by confidence (high first), then by estimated impact
+    return suggestions.sort((a, b) => {
+        const confidenceOrder = { high: 0, medium: 1, low: 2 };
+        return confidenceOrder[a.confidence] - confidenceOrder[b.confidence];
+    });
+}
+//# sourceMappingURL=missed-deductions.js.map

package/dist/src/engine/suggestions/missed-deductions.js.map

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package/dist/src/engine/tax-calculator.d.ts

@@ -0,0 +1,55 @@
+import type { FilingStatus, TaxBracketBreakdown } from "../types.js";
+export interface TaxCalculationInput {
+    filingStatus: FilingStatus;
+    wages: number;
+    taxableInterest: number;
+    ordinaryDividends: number;
+    scheduleCNet: number;
+    otherIncome: number;
+    adjustments: {
+        educatorExpenses: number;
+        hsaDeduction: number;
+        selfEmploymentTaxDeduction: number;
+        iraDeduction: number;
+        studentLoanInterest: number;
+    };
+    useItemizedDeductions: boolean;
+    itemizedDeductions: number;
+    dependents: {
+        name: string;
+        ssn: string;
+        relationship: string;
+        childTaxCreditEligible: boolean;
+        eitcEligible?: boolean | undefined;
+    }[];
+    federalWithheld: number;
+    estimatedPayments: number;
+}
+export interface TaxCalculationResult {
+    grossIncome: number;
+    adjustedGrossIncome: number;
+    deduction: number;
+    taxableIncome: number;
+    federalTax: number;
+    selfEmploymentTax: number;
+    totalTax: number;
+    totalCredits: number;
+    childTaxCredit: number;
+    earnedIncomeCredit: number;
+    additionalChildTaxCredit: number;
+    totalPayments: number;
+    amountOwed: number;
+    refund: number;
+    effectiveRate: number;
+    marginalRate: number;
+    breakdown: TaxBracketBreakdown[];
+}
+interface IncomeTaxComputation {
+    tax: number;
+    marginalRate: number;
+    breakdown: TaxBracketBreakdown[];
+}
+export declare function calculateSelfEmploymentTax(scheduleCNet: number): number;
+export declare function calculateIncomeTax(filingStatus: FilingStatus, taxableIncome: number): IncomeTaxComputation;
+export declare function calculateFederalTax(input: TaxCalculationInput): TaxCalculationResult;
+export {};

package/dist/src/engine/tax-calculator.js

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+import { CHILD_TAX_CREDIT_2025, EITC_PARAMETERS_2025, FEDERAL_TAX_BRACKETS_2025, SELF_EMPLOYMENT_TAX_2025, STANDARD_DEDUCTION_2025, } from "./tax-constants-2025.js";
+function roundCurrency(value) {
+    return Number(value.toFixed(2));
+}
+function maxZero(value) {
+    return value < 0 ? 0 : value;
+}
+function determineQualifyingChildCount(dependents, key) {
+    const total = dependents.filter((dependent) => Boolean(dependent[key])).length;
+    return Math.min(total, 3);
+}
+export function calculateSelfEmploymentTax(scheduleCNet) {
+    if (scheduleCNet <= 0) {
+        return 0;
+    }
+    const netEarnings = scheduleCNet * SELF_EMPLOYMENT_TAX_2025.netEarningsFactor;
+    const socialSecurityTax = Math.min(netEarnings, SELF_EMPLOYMENT_TAX_2025.socialSecurityWageBase) *
+        SELF_EMPLOYMENT_TAX_2025.socialSecurityRate;
+    const medicareTax = netEarnings * SELF_EMPLOYMENT_TAX_2025.medicareRate;
+    return roundCurrency(socialSecurityTax + medicareTax);
+}
+export function calculateIncomeTax(filingStatus, taxableIncome) {
+    const brackets = FEDERAL_TAX_BRACKETS_2025[filingStatus];
+    const roundedTaxableIncome = maxZero(taxableIncome);
+    const breakdown = [];
+    let previousUpperBound = 0;
+    let tax = 0;
+    let marginalRate = 0;
+    for (const bracket of brackets) {
+        const currentUpperBound = bracket.upperBound ?? roundedTaxableIncome;
+        const taxableAmount = Math.min(roundedTaxableIncome, currentUpperBound) - previousUpperBound;
+        if (taxableAmount > 0) {
+            const taxAmount = taxableAmount * bracket.rate;
+            const breakdownEntry = {
+                rate: bracket.rate,
+                lowerBound: previousUpperBound,
+                taxableAmount: roundCurrency(taxableAmount),
+                taxAmount: roundCurrency(taxAmount),
+            };
+            if (bracket.upperBound !== undefined) {
+                breakdownEntry.upperBound = bracket.upperBound;
+            }
+            breakdown.push(breakdownEntry);
+            tax += taxAmount;
+            marginalRate = bracket.rate;
+        }
+        previousUpperBound = currentUpperBound;
+        if (bracket.upperBound === undefined || roundedTaxableIncome <= currentUpperBound) {
+            break;
+        }
+    }
+    return {
+        tax: roundCurrency(tax),
+        marginalRate,
+        breakdown,
+    };
+}
+function calculateChildTaxCredit(input, adjustedGrossIncome, federalTax) {
+    const qualifyingChildren = input.dependents.filter((dependent) => dependent.childTaxCreditEligible).length;
+    if (qualifyingChildren === 0) {
+        return {
+            totalChildTaxCredit: 0,
+            nonRefundableChildTaxCredit: 0,
+            additionalChildTaxCredit: 0,
+        };
+    }
+    const threshold = CHILD_TAX_CREDIT_2025.phaseoutThresholds[input.filingStatus];
+    const phaseoutReduction = adjustedGrossIncome > threshold
+        ? Math.ceil((adjustedGrossIncome - threshold) / 1000) *
+            CHILD_TAX_CREDIT_2025.phaseoutReductionPerThousand
+        : 0;
+    const maximumCredit = qualifyingChildren * CHILD_TAX_CREDIT_2025.maximumPerChild;
+    const availableCredit = maxZero(maximumCredit - phaseoutReduction);
+    const nonRefundableChildTaxCredit = Math.min(availableCredit, federalTax);
+    const earnedIncome = input.wages + maxZero(input.scheduleCNet);
+    const refundableLimit = qualifyingChildren * CHILD_TAX_CREDIT_2025.refundableMaximumPerChild;
+    const refundableEarnedIncomeComponent = maxZero(earnedIncome - CHILD_TAX_CREDIT_2025.actcEarnedIncomeThreshold) * CHILD_TAX_CREDIT_2025.actcEarnedIncomeRate;
+    const additionalChildTaxCredit = Math.min(refundableLimit, maxZero(availableCredit - nonRefundableChildTaxCredit), refundableEarnedIncomeComponent);
+    return {
+        totalChildTaxCredit: roundCurrency(nonRefundableChildTaxCredit + additionalChildTaxCredit),
+        nonRefundableChildTaxCredit: roundCurrency(nonRefundableChildTaxCredit),
+        additionalChildTaxCredit: roundCurrency(additionalChildTaxCredit),
+    };
+}
+function calculateEarnedIncomeCredit(input, adjustedGrossIncome) {
+    if (input.filingStatus === "married_filing_separately") {
+        return 0;
+    }
+    const qualifyingChildren = determineQualifyingChildCount(input.dependents, "eitcEligible");
+    const params = EITC_PARAMETERS_2025[qualifyingChildren];
+    const earnedIncome = input.wages + maxZero(input.scheduleCNet);
+    if (earnedIncome <= 0) {
+        return 0;
+    }
+    const phaseInCredit = Math.min(params.maximumCredit, earnedIncome * params.phaseInRate);
+    const threshold = input.filingStatus === "married_filing_jointly"
+        ? params.thresholdPhaseoutAmountMfJ
+        : params.thresholdPhaseoutAmountOther;
+    const phaseoutBase = Math.max(earnedIncome, adjustedGrossIncome);
+    const phaseoutAmount = maxZero(phaseoutBase - threshold) * params.phaseOutRate;
+    return roundCurrency(maxZero(phaseInCredit - phaseoutAmount));
+}
+export function calculateFederalTax(input) {
+    const selfEmploymentTax = calculateSelfEmploymentTax(input.scheduleCNet);
+    const selfEmploymentTaxDeduction = input.adjustments.selfEmploymentTaxDeduction > 0
+        ? input.adjustments.selfEmploymentTaxDeduction
+        : roundCurrency(selfEmploymentTax / 2);
+    const totalAdjustments = roundCurrency(input.adjustments.educatorExpenses +
+        input.adjustments.hsaDeduction +
+        selfEmploymentTaxDeduction +
+        input.adjustments.iraDeduction +
+        input.adjustments.studentLoanInterest);
+    const grossIncome = roundCurrency(input.wages +
+        input.taxableInterest +
+        input.ordinaryDividends +
+        input.scheduleCNet +
+        input.otherIncome);
+    const adjustedGrossIncome = roundCurrency(grossIncome - totalAdjustments);
+    const deduction = roundCurrency(input.useItemizedDeductions
+        ? input.itemizedDeductions
+        : STANDARD_DEDUCTION_2025[input.filingStatus]);
+    const taxableIncome = roundCurrency(maxZero(adjustedGrossIncome - deduction));
+    const incomeTax = calculateIncomeTax(input.filingStatus, taxableIncome);
+    const childTaxCredit = calculateChildTaxCredit(input, adjustedGrossIncome, incomeTax.tax);
+    const earnedIncomeCredit = calculateEarnedIncomeCredit(input, adjustedGrossIncome);
+    const totalCredits = roundCurrency(childTaxCredit.totalChildTaxCredit + earnedIncomeCredit);
+    const totalTax = roundCurrency(maxZero(incomeTax.tax - childTaxCredit.nonRefundableChildTaxCredit) +
+        selfEmploymentTax);
+    const totalPayments = roundCurrency(input.federalWithheld +
+        input.estimatedPayments +
+        earnedIncomeCredit +
+        childTaxCredit.additionalChildTaxCredit);
+    const refund = roundCurrency(maxZero(totalPayments - totalTax));
+    const amountOwed = roundCurrency(maxZero(totalTax - totalPayments));
+    const effectiveRate = grossIncome === 0 ? 0 : roundCurrency(totalTax / grossIncome);
+    return {
+        grossIncome,
+        adjustedGrossIncome,
+        deduction,
+        taxableIncome,
+        federalTax: incomeTax.tax,
+        selfEmploymentTax,
+        totalTax,
+        totalCredits,
+        childTaxCredit: childTaxCredit.totalChildTaxCredit,
+        earnedIncomeCredit,
+        additionalChildTaxCredit: childTaxCredit.additionalChildTaxCredit,
+        totalPayments,
+        amountOwed,
+        refund,
+        effectiveRate,
+        marginalRate: incomeTax.marginalRate,
+        breakdown: incomeTax.breakdown,
+    };
+}
+//# sourceMappingURL=tax-calculator.js.map

package/dist/src/engine/tax-calculator.js.map

@@ -0,0 +1 @@
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package/dist/src/engine/tax-constants-2025.d.ts

@@ -0,0 +1,56 @@
+import type { FilingStatus } from "../types.js";
+export interface TaxBracket {
+    upperBound?: number;
+    rate: number;
+}
+export interface EitcParameters {
+    qualifyingChildren: 0 | 1 | 2 | 3;
+    phaseInRate: number;
+    phaseOutRate: number;
+    earnedIncomeAmount: number;
+    maximumCredit: number;
+    thresholdPhaseoutAmountMfJ: number;
+    thresholdPhaseoutAmountOther: number;
+    completedPhaseoutAmountMfJ: number;
+    completedPhaseoutAmountOther: number;
+}
+export declare const TAX_YEAR_2025 = 2025;
+export declare const TAX_CONSTANTS_2025_SOURCES: {
+    readonly taxBrackets: "https://www.irs.gov/filing/federal-income-tax-rates-and-brackets";
+    readonly standardDeduction: "https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill";
+    readonly revProc2024_40: "https://www.irs.gov/irb/2024-45_IRB";
+    readonly childTaxCredit: "https://www.irs.gov/instructions/i1040s8";
+    readonly scheduleSe: "https://www.irs.gov/instructions/i1040sse";
+    readonly eitcTables: "https://www.irs.gov/credits-deductions/individuals/earned-income-tax-credit/earned-income-and-earned-income-tax-credit-eitc-tables";
+};
+export declare const STANDARD_DEDUCTION_2025: Record<FilingStatus, number>;
+export declare const FEDERAL_TAX_BRACKETS_2025: Record<FilingStatus, TaxBracket[]>;
+export declare const SELF_EMPLOYMENT_TAX_2025: {
+    readonly netEarningsFactor: 0.9235;
+    readonly socialSecurityRate: 0.124;
+    readonly medicareRate: 0.029;
+    readonly socialSecurityWageBase: 176100;
+    readonly additionalMedicareRate: 0.009;
+    readonly additionalMedicareThresholds: {
+        single: number;
+        married_filing_jointly: number;
+        married_filing_separately: number;
+        head_of_household: number;
+        qualifying_surviving_spouse: number;
+    };
+};
+export declare const CHILD_TAX_CREDIT_2025: {
+    readonly maximumPerChild: 2200;
+    readonly refundableMaximumPerChild: 1700;
+    readonly phaseoutThresholds: {
+        married_filing_jointly: number;
+        single: number;
+        married_filing_separately: number;
+        head_of_household: number;
+        qualifying_surviving_spouse: number;
+    };
+    readonly phaseoutReductionPerThousand: 50;
+    readonly actcEarnedIncomeThreshold: 2500;
+    readonly actcEarnedIncomeRate: 0.15;
+};
+export declare const EITC_PARAMETERS_2025: Record<0 | 1 | 2 | 3, EitcParameters>;

package/dist/src/engine/tax-constants-2025.js

@@ -0,0 +1,138 @@
+export const TAX_YEAR_2025 = 2025;
+export const TAX_CONSTANTS_2025_SOURCES = {
+    taxBrackets: "https://www.irs.gov/filing/federal-income-tax-rates-and-brackets",
+    standardDeduction: "https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill",
+    revProc2024_40: "https://www.irs.gov/irb/2024-45_IRB",
+    childTaxCredit: "https://www.irs.gov/instructions/i1040s8",
+    scheduleSe: "https://www.irs.gov/instructions/i1040sse",
+    eitcTables: "https://www.irs.gov/credits-deductions/individuals/earned-income-tax-credit/earned-income-and-earned-income-tax-credit-eitc-tables",
+};
+export const STANDARD_DEDUCTION_2025 = {
+    single: 15750,
+    married_filing_jointly: 31500,
+    married_filing_separately: 15750,
+    head_of_household: 23625,
+    qualifying_surviving_spouse: 31500,
+};
+export const FEDERAL_TAX_BRACKETS_2025 = {
+    single: [
+        { upperBound: 11925, rate: 0.1 },
+        { upperBound: 48475, rate: 0.12 },
+        { upperBound: 103350, rate: 0.22 },
+        { upperBound: 197300, rate: 0.24 },
+        { upperBound: 250525, rate: 0.32 },
+        { upperBound: 626350, rate: 0.35 },
+        { rate: 0.37 },
+    ],
+    married_filing_jointly: [
+        { upperBound: 23850, rate: 0.1 },
+        { upperBound: 96950, rate: 0.12 },
+        { upperBound: 206700, rate: 0.22 },
+        { upperBound: 394600, rate: 0.24 },
+        { upperBound: 501050, rate: 0.32 },
+        { upperBound: 751600, rate: 0.35 },
+        { rate: 0.37 },
+    ],
+    married_filing_separately: [
+        { upperBound: 11925, rate: 0.1 },
+        { upperBound: 48475, rate: 0.12 },
+        { upperBound: 103350, rate: 0.22 },
+        { upperBound: 197300, rate: 0.24 },
+        { upperBound: 250525, rate: 0.32 },
+        { upperBound: 375800, rate: 0.35 },
+        { rate: 0.37 },
+    ],
+    head_of_household: [
+        { upperBound: 17000, rate: 0.1 },
+        { upperBound: 64850, rate: 0.12 },
+        { upperBound: 103350, rate: 0.22 },
+        { upperBound: 197300, rate: 0.24 },
+        { upperBound: 250500, rate: 0.32 },
+        { upperBound: 626350, rate: 0.35 },
+        { rate: 0.37 },
+    ],
+    qualifying_surviving_spouse: [
+        { upperBound: 23850, rate: 0.1 },
+        { upperBound: 96950, rate: 0.12 },
+        { upperBound: 206700, rate: 0.22 },
+        { upperBound: 394600, rate: 0.24 },
+        { upperBound: 501050, rate: 0.32 },
+        { upperBound: 751600, rate: 0.35 },
+        { rate: 0.37 },
+    ],
+};
+export const SELF_EMPLOYMENT_TAX_2025 = {
+    netEarningsFactor: 0.9235,
+    socialSecurityRate: 0.124,
+    medicareRate: 0.029,
+    socialSecurityWageBase: 176100,
+    additionalMedicareRate: 0.009,
+    additionalMedicareThresholds: {
+        single: 200000,
+        married_filing_jointly: 250000,
+        married_filing_separately: 125000,
+        head_of_household: 200000,
+        qualifying_surviving_spouse: 200000,
+    },
+};
+export const CHILD_TAX_CREDIT_2025 = {
+    maximumPerChild: 2200,
+    refundableMaximumPerChild: 1700,
+    phaseoutThresholds: {
+        married_filing_jointly: 400000,
+        single: 200000,
+        married_filing_separately: 200000,
+        head_of_household: 200000,
+        qualifying_surviving_spouse: 200000,
+    },
+    phaseoutReductionPerThousand: 50,
+    actcEarnedIncomeThreshold: 2500,
+    actcEarnedIncomeRate: 0.15,
+};
+export const EITC_PARAMETERS_2025 = {
+    0: {
+        qualifyingChildren: 0,
+        phaseInRate: 0.0765,
+        phaseOutRate: 0.0765,
+        earnedIncomeAmount: 8490,
+        maximumCredit: 649,
+        thresholdPhaseoutAmountMfJ: 17730,
+        thresholdPhaseoutAmountOther: 10620,
+        completedPhaseoutAmountMfJ: 26214,
+        completedPhaseoutAmountOther: 19104,
+    },
+    1: {
+        qualifyingChildren: 1,
+        phaseInRate: 0.34,
+        phaseOutRate: 0.1598,
+        earnedIncomeAmount: 12730,
+        maximumCredit: 4328,
+        thresholdPhaseoutAmountMfJ: 30470,
+        thresholdPhaseoutAmountOther: 23350,
+        completedPhaseoutAmountMfJ: 57554,
+        completedPhaseoutAmountOther: 50434,
+    },
+    2: {
+        qualifyingChildren: 2,
+        phaseInRate: 0.4,
+        phaseOutRate: 0.2106,
+        earnedIncomeAmount: 17880,
+        maximumCredit: 7152,
+        thresholdPhaseoutAmountMfJ: 30470,
+        thresholdPhaseoutAmountOther: 23350,
+        completedPhaseoutAmountMfJ: 64430,
+        completedPhaseoutAmountOther: 57310,
+    },
+    3: {
+        qualifyingChildren: 3,
+        phaseInRate: 0.45,
+        phaseOutRate: 0.2106,
+        earnedIncomeAmount: 17880,
+        maximumCredit: 8046,
+        thresholdPhaseoutAmountMfJ: 30470,
+        thresholdPhaseoutAmountOther: 23350,
+        completedPhaseoutAmountMfJ: 68675,
+        completedPhaseoutAmountOther: 61555,
+    },
+};
+//# sourceMappingURL=tax-constants-2025.js.map

package/dist/src/engine/tax-constants-2025.js.map

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

@@ -0,0 +1,77 @@
+import type { CapitalGainsInput, CryptoTransactionInput, DividendDetailInput, EquityCompensationInput, FilingStatus, HsaInput, RentalIncomeInput, ValidationCheck } from "../types.js";
+export interface FormPlugin {
+    formId: string;
+    displayName: string;
+    triggerCondition: (input: TaxOrchestratorInput) => boolean;
+    dependencies: string[];
+    calculate: (input: TaxOrchestratorInput, intermediateResults: Map<string, unknown>) => unknown;
+    validate: (result: unknown, input: TaxOrchestratorInput) => ValidationCheck[];
+    mapToFormLines: (result: unknown) => Record<string, unknown>;
+}
+export interface TaxOrchestratorInput {
+    filingStatus: FilingStatus;
+    wages: number;
+    taxableInterest: number;
+    ordinaryDividends: number;
+    scheduleCNet: number;
+    otherIncome: number;
+    adjustments: {
+        educatorExpenses: number;
+        hsaDeduction: number;
+        selfEmploymentTaxDeduction: number;
+        iraDeduction: number;
+        studentLoanInterest: number;
+    };
+    useItemizedDeductions: boolean;
+    itemizedDeductions: number;
+    dependents: Array<{
+        name: string;
+        ssn: string;
+        relationship: string;
+        childTaxCreditEligible: boolean;
+        eitcEligible?: boolean | undefined;
+    }>;
+    federalWithheld: number;
+    estimatedPayments: number;
+    capitalGains?: CapitalGainsInput | undefined;
+    dividendsDetail?: DividendDetailInput | undefined;
+    rentalIncome?: RentalIncomeInput[] | undefined;
+    hsaActivity?: HsaInput | undefined;
+    cryptoTransactions?: CryptoTransactionInput[] | undefined;
+    equityCompensation?: EquityCompensationInput[] | undefined;
+}
+export interface OrchestratorResult {
+    coreResult: unknown;
+    formResults: Map<string, unknown>;
+    allValidationChecks: ValidationCheck[];
+    triggeredForms: string[];
+    formLinesMerged: Record<string, unknown>;
+}
+export interface StateTaxPlugin {
+    stateCode: string;
+    displayName: string;
+    taxType: "progressive" | "flat" | "none";
+    calculate: (federalResult: unknown, stateInput: StateTaxInput) => StateTaxResult;
+    validate: (result: StateTaxResult) => ValidationCheck[];
+}
+export interface StateTaxInput {
+    residencyStatus: "full-year" | "part-year" | "nonresident";
+    stateWages: number;
+    stateWithholding: number;
+    localTaxInput?: Record<string, unknown> | undefined;
+}
+export interface StateTaxResult {
+    stateCode: string;
+    stateTaxableIncome: number;
+    stateTax: number;
+    stateCredits: number;
+    localTax: number;
+    totalStateTax: number;
+    stateRefund: number;
+    stateOwed: number;
+    breakdown: Array<{
+        rate: number;
+        taxableAmount: number;
+        taxAmount: number;
+    }>;
+}

package/dist/src/engine/types.js

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

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

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