owlplanner 2025.12.20__py3-none-any.whl → 2026.2.2__py3-none-any.whl

owlplanner/tax2025.py

@@ -1,359 +0,0 @@
-"""
-
-Owl/tax2025
----
-
-A retirement planner using linear programming optimization.
-
-See companion document for a complete explanation and description
-of all variables and parameters.
-
-Module to handle all tax calculations.
-
-Copyright © 2024 - Martin-D. Lacasse
-
-Disclaimers: This code is for educational purposes only and does not constitute financial advice.
-
-"""
-
-import numpy as np
-from datetime import date
-
-
-##############################################################################
-# Prepare the data.
-
-taxBracketNames = ["10%", "12/15%", "22/25%", "24/28%", "32/33%", "35%", "37/40%"]
-
-rates_OBBBA = np.array([0.10, 0.12, 0.22, 0.24, 0.32, 0.35, 0.370])
-rates_preTCJA = np.array([0.10, 0.15, 0.25, 0.28, 0.33, 0.35, 0.396])
-
-###############################################################################
-# Start of section where rates need to be actualized every year.
-###############################################################################
-# Single [0] and married filing jointly [1].
-
-# These are 2025 current.
-taxBrackets_OBBBA = np.array(
-    [
-        [11925, 48475, 103350, 197300, 250525, 626350, 9999999],
-        [23850, 96950, 206700, 394600, 501050, 751600, 9999999],
-    ]
-)
-
-irmaaBrackets = np.array(
-    [
-        [0, 106000, 133000, 167000, 200000, 500000],
-        [0, 212000, 266000, 334000, 400000, 750000],
-    ]
-)
-
-# Index [0] stores the standard Medicare part B premium.
-# Following values are incremental IRMAA part B monthly fees.
-irmaaFees = 12 * np.array([185.00, 74.00, 111.00, 110.90, 111.00, 37.00])
-
-# Make projection for pre-TCJA using 2017 to current year.
-# taxBrackets_2017 = np.array(
-#    [ [9325, 37950, 91900, 191650, 416700, 418400, 9999999],
-#      [18650, 75900, 153100, 233350, 416700, 470700, 9999999],
-#    ])
-#
-# stdDeduction_2017 = [6350, 12700]
-#
-# For 2025, I used a 30.5% adjustment from 2017, rounded to closest 50.
-#
-# These are speculated.
-taxBrackets_preTCJA = np.array(
-    [
-        [12150, 49550, 119950, 250200, 544000, 546200, 9999999],  # Single
-        [24350, 99100, 199850, 304600, 543950, 614450, 9999999],  # MFJ
-    ]
-)
-
-# These are 2025 current.
-stdDeduction_OBBBA = np.array([15750, 31500])    # Single, MFJ
-# These are speculated (adjusted for inflation).
-stdDeduction_preTCJA = np.array([8300, 16600])  # Single, MFJ
-
-# These are current (adjusted for inflation) per individual.
-extra65Deduction = np.array([2000, 1600])       # Single, MFJ
-
-# Thresholds setting capital gains brackets 0%, 15%, 20% (adjusted for inflation).
-capGainRates = np.array(
-    [
-        [48350, 533400],
-        [96700, 600050],
-    ]
-)
-
-# Thresholds for net investment income tax (not adjusted for inflation).
-niitThreshold = np.array([200000, 250000])
-niitRate = 0.038
-
-# Thresholds for 65+ bonus for circumventing tax on social security.
-bonusThreshold = np.array([75000, 150000])
-
-###############################################################################
-# End of section where rates need to be actualized every year.
-###############################################################################
-
-
-def mediVals(yobs, horizons, gamma_n, Nn, Nq):
-    """
-    Return tuple (nm, L, C) of year index when Medicare starts and vectors L, and C
-    defining end points of constant piecewise linear functions representing IRMAA fees.
-    """
-    thisyear = date.today().year
-    assert Nq == len(irmaaFees), f"Inconsistent value of Nq: {Nq}."
-    assert Nq == len(irmaaBrackets[0]), "Inconsistent IRMAA brackets array."
-    Ni = len(yobs)
-    # What index year will Medicare start? 65 - age.
-    nm = 65 - (thisyear - yobs)
-    nm = np.min(nm)
-    # Has it already started?
-    nm = max(0, nm)
-    Nmed = Nn - nm
-
-    L = np.zeros((Nmed, Nq-1))
-    C = np.zeros((Nmed, Nq))
-
-    # Year starts at offset nm in the plan.
-    for nn in range(Nmed):
-        imed = 0
-        n = nm + nn
-        if thisyear + n - yobs[0] >= 65 and n < horizons[0]:
-            imed += 1
-        if Ni == 2 and thisyear + n - yobs[1] >= 65 and n < horizons[1]:
-            imed += 1
-        if imed:
-            status = 0 if Ni == 1 else 1 if n < horizons[0] and n < horizons[1] else 0
-            L[nn] = gamma_n[n] * irmaaBrackets[status][1:]
-            C[nn] = imed * gamma_n[n] * irmaaFees
-        else:
-            raise RuntimeError("mediVals: This should never happen.")
-
-    return nm, L, C
-
-
-def capitalGainTaxRate(Ni, magi_n, gamma_n, nd, Nn):
-    """
-    Return an array of decimal rates for capital gains.
-    Parameter nd is the index year of first passing of a spouse, if applicable,
-    nd == Nn for single individuals.
-    """
-    status = Ni - 1
-    cgRate_n = np.zeros(Nn)
-
-    for n in range(Nn):
-        if status and n == nd:
-            status -= 1
-
-        if magi_n[n] > gamma_n[n] * capGainRates[status][1]:
-            cgRate_n[n] = 0.20
-        elif magi_n[n] > gamma_n[n] * capGainRates[status][0]:
-            cgRate_n[n] = 0.15
-
-    return cgRate_n
-
-
-def mediCosts(yobs, horizons, magi, prevmagi, gamma_n, Nn):
-    """
-    Compute Medicare costs directly.
-    """
-    thisyear = date.today().year
-    Ni = len(yobs)
-    costs = np.zeros(Nn)
-    for n in range(Nn):
-        status = 0 if Ni == 1 else 1 if n < horizons[0] and n < horizons[1] else 0
-        for i in range(Ni):
-            if thisyear + n - yobs[i] >= 65 and n < horizons[i]:
-                # Start with the (inflation-adjusted) basic Medicare part B premium.
-                costs[n] += gamma_n[n] * irmaaFees[0]
-                if n < 2:
-                    mymagi = prevmagi[n]
-                else:
-                    mymagi = magi[n - 2]
-                for q in range(1, 6):
-                    if mymagi > gamma_n[n] * irmaaBrackets[status][q]:
-                        costs[n] += gamma_n[n] * irmaaFees[q]
-
-    return costs
-
-
-def taxParams(yobs, i_d, n_d, N_n, gamma_n, MAGI_n, yOBBBA=2099):
-    """
-    Input is year of birth, index of shortest-lived individual,
-    lifespan of shortest-lived individual, total number of years
-    in the plan, and the year that preTCJA rates might come back.
-
-    It returns 3 time series:
-    1) Standard deductions at year n (sigma_n).
-    2) Tax rate in year n (theta_tn)
-    3) Delta from top to bottom of tax brackets (Delta_tn)
-    This is pure speculation on future values.
-    Returned values are not indexed for inflation.
-    """
-    # Compute the deltas in-place between brackets, starting from the end.
-    deltaBrackets_OBBBA = np.array(taxBrackets_OBBBA)
-    deltaBrackets_preTCJA = np.array(taxBrackets_preTCJA)
-    for t in range(6, 0, -1):
-        for i in range(2):
-            deltaBrackets_OBBBA[i, t] -= deltaBrackets_OBBBA[i, t - 1]
-            deltaBrackets_preTCJA[i, t] -= deltaBrackets_preTCJA[i, t - 1]
-
-    # Prepare the 3 arrays to return - use transpose for easy slicing.
-    sigmaBar = np.zeros((N_n))
-    Delta = np.zeros((N_n, 7))
-    theta = np.zeros((N_n, 7))
-
-    filingStatus = len(yobs) - 1
-    souls = list(range(len(yobs)))
-    thisyear = date.today().year
-
-    for n in range(N_n):
-        # First check if shortest-lived individual is still with us.
-        if n == n_d:
-            souls.remove(i_d)
-            filingStatus -= 1
-
-        if thisyear + n < yOBBBA:
-            sigmaBar[n] = stdDeduction_OBBBA[filingStatus] * gamma_n[n]
-            Delta[n, :] = deltaBrackets_OBBBA[filingStatus, :]
-        else:
-            sigmaBar[n] = stdDeduction_preTCJA[filingStatus] * gamma_n[n]
-            Delta[n, :] = deltaBrackets_preTCJA[filingStatus, :]
-
-        # Add 65+ additional exemption(s) and "bonus" phasing out.
-        for i in souls:
-            if thisyear + n - yobs[i] >= 65:
-                sigmaBar[n] += extra65Deduction[filingStatus] * gamma_n[n]
-                if thisyear + n <= 2028:
-                    sigmaBar[n] += 6000 * max(0, 1 - 0.06*max(0, MAGI_n[n] - bonusThreshold[filingStatus]))
-
-        # Fill in future tax rates for year n.
-        if thisyear + n < yOBBBA:
-            theta[n, :] = rates_OBBBA[:]
-        else:
-            theta[n, :] = rates_preTCJA[:]
-
-    Delta = Delta.transpose()
-    theta = theta.transpose()
-
-    # Return series unadjusted for inflation, except for sigmaBar, in STD order.
-    return sigmaBar, theta, Delta
-
-
-def taxBrackets(N_i, n_d, N_n, yOBBBA=2099):
-    """
-    Return dictionary containing future tax brackets
-    unadjusted for inflation for plotting.
-    """
-    if not (0 < N_i <= 2):
-        raise ValueError(f"Cannot process {N_i} individuals.")
-
-    n_d = min(n_d, N_n)
-    status = N_i - 1
-
-    # Number of years left in OBBBA from this year.
-    thisyear = date.today().year
-    if yOBBBA < thisyear:
-        raise ValueError(f"Expiration year {yOBBBA} cannot be in the past.")
-
-    ytc = yOBBBA - thisyear
-
-    data = {}
-    for t in range(len(taxBracketNames) - 1):
-        array = np.zeros(N_n)
-        for n in range(N_n):
-            stat = status if n < n_d else 0
-            array[n] = taxBrackets_OBBBA[stat][t] if n < ytc else taxBrackets_preTCJA[stat][t]
-
-        data[taxBracketNames[t]] = array
-
-    return data
-
-
-def computeNIIT(N_i, MAGI_n, I_n, Q_n, n_d, N_n):
-    """
-    Compute ACA tax on Dividends (Q) and Interests (I).
-    For accounting for rent and/or trust income, one can easily add a column
-    to the Wages and Contributions file and add yearly amount to Q_n + I_n below.
-    """
-    J_n = np.zeros(N_n)
-    status = N_i - 1
-
-    for n in range(N_n):
-        if status and n == n_d:
-            status -= 1
-
-        Gmax = niitThreshold[status]
-        if MAGI_n[n] > Gmax:
-            J_n[n] = niitRate * min(MAGI_n[n] - Gmax, I_n[n] + Q_n[n])
-
-    return J_n
-
-
-def rho_in(yobs, N_n):
-    """
-    Return Required Minimum Distribution fractions for each individual.
-    This implementation does not support spouses with more than
-    10-year difference.
-    It starts at age 73 until it goes to 75 in 2033.
-    """
-    # Notice that table starts at age 72.
-    rmdTable = [
-        27.4,
-        26.5,
-        25.5,
-        24.6,
-        23.7,
-        22.9,
-        22.0,
-        21.1,
-        20.2,
-        19.4,
-        18.5,
-        17.7,
-        16.8,
-        16.0,
-        15.2,
-        14.4,
-        13.7,
-        12.9,
-        12.2,
-        11.5,
-        10.8,
-        10.1,
-        9.5,
-        8.9,
-        8.4,
-        7.8,
-        7.3,
-        6.8,
-        6.4,
-        6.0,
-        5.6,
-        5.2,
-        4.9,
-        4.6,
-    ]
-
-    N_i = len(yobs)
-    if N_i == 2 and abs(yobs[0] - yobs[1]) > 10:
-        raise RuntimeError("RMD: Unsupported age difference of more than 10 years.")
-
-    rho = np.zeros((N_i, N_n))
-    thisyear = date.today().year
-    for i in range(N_i):
-        agenow = thisyear - yobs[i]
-        # Account for increase of RMD age between 2023 and 2032.
-        yrmd = 70 if yobs[i] < 1949 else 72 if 1949 <= yobs[i] <= 1950 else 73 if 1951 <= yobs[i] <= 1959 else 75
-        for n in range(N_n):
-            yage = agenow + n
-
-            if yage < yrmd:
-                pass  # rho[i][n] = 0
-            else:
-                rho[i][n] = 1.0 / rmdTable[yage - 72]
-
-    return rho

owlplanner-2025.12.20.dist-info/RECORD

@@ -1,29 +0,0 @@
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