Retirement Figures - tax engine validation report
=================================================

WHAT THIS IS
------------
A side-by-side comparison of Retirement Figures' tax calculations against
PolicyEngine US, an independent open-source microsimulation model of the US
tax and benefit system. We are not affiliated with PolicyEngine, and they have
not reviewed or endorsed Retirement Figures.

  Full context   https://retirementfigures.com/tax-accuracy/
  Scenario input https://retirementfigures.com/validation/scenarios.yaml
  PolicyEngine   https://github.com/PolicyEngine/policyengine-us

RUN DETAILS
-----------
  PolicyEngine US version   1.821.4
  Run date                  2026-08-26
  Tax year                  2026
  Scenarios                 49

RESULT SUMMARY
--------------
  Federal rows checked      245   (49 scenarios x 5 federal outputs)
  Federal rows matching     245
  Federal mismatches        0

  State income tax mismatches    12   (see note below)

TOLERANCES
----------
Federal outputs - income tax, adjusted gross income, taxable income, the
taxable portion of Social Security, and the standard deduction - must agree
within $1. There is no averaging and no partial credit.

State income tax tolerances are calibrated to the current gap between the two
engines. That makes this suite a REGRESSION GUARD on state tax rather than a
correctness claim: it trips if we drift further from PolicyEngine, but a
passing state row does not by itself mean the two engines agree. Rows marked
MISMATCH below exceed even that calibrated tolerance.

ABOUT SELF-EMPLOYMENT AND THE QBI DEDUCTION
-------------------------------------------
Self-employment income is validated here, including the Section 199A qualified
business income deduction, and it agrees with PolicyEngine on every output.
That was not true until 2026-08-16: the field was never exercised, and when it
finally was, the deduction turned out not to be modelled at all - we had been
overstating tax for the self-employed by up to 20% of that income.

One limit remains, and no scenario here tests it. Above the 199A income
threshold ($201,750 single, $403,500 joint for 2026) the deduction depends on
W-2 wages paid by the business, the basis of its property, and whether it is a
specified service trade - none of which a retirement planner asks for. Rather
than guess, we phase the deduction to zero across the statutory range. That is
the treatment the law gives a specified service business, it errs toward MORE
tax rather than less, and it avoids a cliff where one dollar of income erases
the deduction. A business with substantial W-2 wages would be entitled to keep
more of it than we allow.

ABOUT THE STATE MISMATCHES
--------------------------
State tax is a genuinely mixed picture and we do not claim otherwise. The
mismatches fall into two groups.

  1. Deliberate disagreements. In several states the divergence is entirely
     over whether a Roth conversion qualifies for that state's retirement
     income exclusion. We treat a conversion as a distribution from a
     traditional IRA, because that is what it is. PolicyEngine maps it to a
     separate variable and excludes it. The base figures, without a
     conversion, agree.

  2. Known gaps. In a few states we do not yet model a state credit or an
     income-tested exemption that PolicyEngine does.

We are working through group 2.

REPRODUCING THIS
----------------
PolicyEngine is free and open source, so the PolicyEngine column can be
reproduced exactly from the scenario inputs linked above.

This report is generated, not written: every count above is computed from the
run that produced the tables below, so the summary cannot drift from the
evidence. The harness imports the Retirement Figures engine directly, so it
cannot be run standalone. To check our column, put the same
scenario into Retirement Figures itself, which is free and needs no account,
and compare the federal tax.

Found a case where we are wrong? Tell us and we will fix it, then add it to
the suite so it stays fixed.

===========================================================================

# PolicyEngine validation report

_49 scenarios_

## 01 - Single, no SS, simple IRA withdrawal (TX)

| variable | RF | PE | diff | tol | ok |
|---|---:|---:|---:|---:|:---:|
| `income_tax` | $3,820.00 | $3,820.00 | +0.00 | $1 | OK |
| `state_income_tax` | $0.00 | $0.00 | +0.00 | $0 | OK |
| `adjusted_gross_income` | $50,000.00 | $50,000.00 | +0.00 | $1 | OK |
| `taxable_income` | $33,900.00 | $33,900.00 | +0.00 | $1 | OK |
| `tax_unit_taxable_social_security` | $0.00 | $0.00 | +0.00 | $1 | OK |
| `effective_standard_deduction` | $16,100.00 | $16,100.00 | +0.00 | $1 | OK |

## 02 - MFJ, no SS, simple IRA withdrawal (TX)

| variable | RF | PE | diff | tol | ok |
|---|---:|---:|---:|---:|:---:|
| `income_tax` | $5,240.00 | $5,240.00 | +0.00 | $1 | OK |
| `state_income_tax` | $0.00 | $0.00 | +0.00 | $0 | OK |
| `adjusted_gross_income` | $80,000.00 | $80,000.00 | +0.00 | $1 | OK |
| `taxable_income` | $47,800.00 | $47,800.00 | +0.00 | $1 | OK |
| `tax_unit_taxable_social_security` | $0.00 | $0.00 | +0.00 | $1 | OK |
| `effective_standard_deduction` | $32,200.00 | $32,200.00 | +0.00 | $1 | OK |

## 03 - MFJ, SS + pension (OH)

| variable | RF | PE | diff | tol | ok |
|---|---:|---:|---:|---:|:---:|
| `income_tax` | $1,635.00 | $1,635.00 | +0.00 | $1 | OK |
| `state_income_tax` | $346.08 | $329.18 | +16.90 | $25 | OK |
| `adjusted_gross_income` | $63,850.00 | $63,850.00 | +0.00 | $1 | OK |
| `taxable_income` | $16,350.00 | $16,350.00 | +0.00 | $1 | OK |
| `tax_unit_taxable_social_security` | $23,850.00 | $23,850.00 | +0.00 | $1 | OK |
| `effective_standard_deduction` | $47,500.00 | $47,500.00 | +0.00 | $1 | OK |

## 04 - MFJ, SS + Roth conversion crossing SS phase-in (OH)

| variable | RF | PE | diff | tol | ok |
|---|---:|---:|---:|---:|:---:|
| `income_tax` | $9,242.00 | $9,242.00 | +0.00 | $1 | OK |
| `state_income_tax` | $1,230.14 | $1,372.38 | -142.24 | $25 | **MISMATCH** |
| `adjusted_gross_income` | $121,000.00 | $121,000.00 | +0.00 | $1 | OK |
| `taxable_income` | $81,150.00 | $81,150.00 | +0.00 | $1 | OK |
| `tax_unit_taxable_social_security` | $51,000.00 | $51,000.00 | +0.00 | $1 | OK |
| `effective_standard_deduction` | $39,850.00 | $39,850.00 | +0.00 | $1 | OK |

## 05 - SS taxation 50% threshold edge (single)

| variable | RF | PE | diff | tol | ok |
|---|---:|---:|---:|---:|:---:|
| `income_tax` | $385.00 | $385.00 | +0.00 | $1 | OK |
| `state_income_tax` | $0.00 | $0.00 | +0.00 | $0 | OK |
| `adjusted_gross_income` | $28,000.00 | $28,000.00 | +0.00 | $1 | OK |
| `taxable_income` | $3,850.00 | $3,850.00 | +0.00 | $1 | OK |
| `tax_unit_taxable_social_security` | $3,500.00 | $3,500.00 | +0.00 | $1 | OK |
| `effective_standard_deduction` | $24,150.00 | $24,150.00 | +0.00 | $1 | OK |

## 06 - LTCG + QD straddling 0%->15% threshold (MFJ)

| variable | RF | PE | diff | tol | ok |
|---|---:|---:|---:|---:|:---:|
| `income_tax` | $2,840.00 | $2,840.00 | +0.00 | $1 | OK |
| `state_income_tax` | $0.00 | $0.00 | +0.00 | $0 | OK |
| `adjusted_gross_income` | $105,000.00 | $105,000.00 | +0.00 | $1 | OK |
| `taxable_income` | $72,800.00 | $72,800.00 | +0.00 | $1 | OK |
| `tax_unit_taxable_social_security` | $0.00 | $0.00 | +0.00 | $1 | OK |
| `effective_standard_deduction` | $32,200.00 | $32,200.00 | +0.00 | $1 | OK |

## 07 - Ohio resident, working-age (OH)

| variable | RF | PE | diff | tol | ok |
|---|---:|---:|---:|---:|:---:|
| `income_tax` | $19,740.00 | $19,740.00 | +0.00 | $1 | OK |
| `state_income_tax` | $3,976.82 | $3,976.82 | +0.00 | $25 | OK |
| `adjusted_gross_income` | $170,000.00 | $170,000.00 | +0.00 | $1 | OK |
| `taxable_income` | $137,800.00 | $137,800.00 | +0.00 | $1 | OK |
| `tax_unit_taxable_social_security` | $0.00 | $0.00 | +0.00 | $1 | OK |
| `effective_standard_deduction` | $32,200.00 | $32,200.00 | +0.00 | $1 | OK |

## 08 - No income tax state baseline (NV)

| variable | RF | PE | diff | tol | ok |
|---|---:|---:|---:|---:|:---:|
| `income_tax` | $13,170.00 | $13,170.00 | +0.00 | $1 | OK |
| `state_income_tax` | $0.00 | $0.00 | +0.00 | $0 | OK |
| `adjusted_gross_income` | $100,000.00 | $100,000.00 | +0.00 | $1 | OK |
| `taxable_income` | $83,900.00 | $83,900.00 | +0.00 | $1 | OK |
| `tax_unit_taxable_social_security` | $0.00 | $0.00 | +0.00 | $1 | OK |
| `effective_standard_deduction` | $16,100.00 | $16,100.00 | +0.00 | $1 | OK |

## 09 - High-tax state (CA)

| variable | RF | PE | diff | tol | ok |
|---|---:|---:|---:|---:|:---:|
| `income_tax` | $49,468.00 | $49,468.00 | +0.00 | $1 | OK |
| `state_income_tax` | $19,397.74 | $19,217.55 | +180.19 | $100 | **MISMATCH** |
| `adjusted_gross_income` | $300,000.00 | $300,000.00 | +0.00 | $1 | OK |
| `taxable_income` | $267,800.00 | $267,800.00 | +0.00 | $1 | OK |
| `tax_unit_taxable_social_security` | $0.00 | $0.00 | +0.00 | $1 | OK |
| `effective_standard_deduction` | $32,200.00 | $32,200.00 | +0.00 | $1 | OK |

## 10 - Large Roth conversion into 32% bracket (MFJ)

| variable | RF | PE | diff | tol | ok |
|---|---:|---:|---:|---:|:---:|
| `income_tax` | $61,468.00 | $61,468.00 | +0.00 | $1 | OK |
| `state_income_tax` | $8,679.32 | $9,136.13 | -456.81 | $25 | **MISMATCH** |
| `adjusted_gross_income` | $350,000.00 | $350,000.00 | +0.00 | $1 | OK |
| `taxable_income` | $317,800.00 | $317,800.00 | +0.00 | $1 | OK |
| `tax_unit_taxable_social_security` | $0.00 | $0.00 | +0.00 | $1 | OK |
| `effective_standard_deduction` | $32,200.00 | $32,200.00 | +0.00 | $1 | OK |

## 11 - Two seniors MFJ, MAGI in enhanced-senior phase-out window

| variable | RF | PE | diff | tol | ok |
|---|---:|---:|---:|---:|:---:|
| `income_tax` | $24,910.00 | $24,910.00 | +0.00 | $1 | OK |
| `state_income_tax` | $3,665.57 | $3,715.57 | -50.00 | $25 | **MISMATCH** |
| `adjusted_gross_income` | $202,500.00 | $202,500.00 | +0.00 | $1 | OK |
| `taxable_income` | $161,300.00 | $161,300.00 | +0.00 | $1 | OK |
| `tax_unit_taxable_social_security` | $42,500.00 | $42,500.00 | +0.00 | $1 | OK |
| `effective_standard_deduction` | $41,200.00 | $41,200.00 | +0.00 | $1 | OK |

## 12 - Single 67 standard deduction edge (no SS)

| variable | RF | PE | diff | tol | ok |
|---|---:|---:|---:|---:|:---:|
| `income_tax` | $85.00 | $85.00 | +0.00 | $1 | OK |
| `state_income_tax` | $0.00 | $0.00 | +0.00 | $0 | OK |
| `adjusted_gross_income` | $25,000.00 | $25,000.00 | +0.00 | $1 | OK |
| `taxable_income` | $850.00 | $850.00 | +0.00 | $1 | OK |
| `tax_unit_taxable_social_security` | $0.00 | $0.00 | +0.00 | $1 | OK |
| `effective_standard_deduction` | $24,150.00 | $24,150.00 | +0.00 | $1 | OK |

## 13 - MFJ 62/67 Ohio Roth conversion (SS-torpedo regression)

| variable | RF | PE | diff | tol | ok |
|---|---:|---:|---:|---:|:---:|
| `income_tax` | $9,242.00 | $9,242.00 | +0.00 | $1 | OK |
| `state_income_tax` | $1,230.14 | $1,372.38 | -142.24 | $50 | **MISMATCH** |
| `adjusted_gross_income` | $121,000.00 | $121,000.00 | +0.00 | $1 | OK |
| `taxable_income` | $81,150.00 | $81,150.00 | +0.00 | $1 | OK |
| `tax_unit_taxable_social_security` | $51,000.00 | $51,000.00 | +0.00 | $1 | OK |
| `effective_standard_deduction` | $39,850.00 | $39,850.00 | +0.00 | $1 | OK |

## 14 - NIIT trigger edge (MFJ, high MAGI, cap gains)

| variable | RF | PE | diff | tol | ok |
|---|---:|---:|---:|---:|:---:|
| `income_tax` | $39,480.00 | $39,480.00 | +0.00 | $1 | OK |
| `state_income_tax` | $0.00 | $0.00 | +0.00 | $0 | OK |
| `adjusted_gross_income` | $280,000.00 | $280,000.00 | +0.00 | $1 | OK |
| `taxable_income` | $247,800.00 | $247,800.00 | +0.00 | $1 | OK |
| `tax_unit_taxable_social_security` | $0.00 | $0.00 | +0.00 | $1 | OK |
| `effective_standard_deduction` | $32,200.00 | $32,200.00 | +0.00 | $1 | OK |

## 15 - Pennsylvania (fully exempts IRA/pension)

| variable | RF | PE | diff | tol | ok |
|---|---:|---:|---:|---:|:---:|
| `income_tax` | $9,704.00 | $9,704.00 | +0.00 | $1 | OK |
| `state_income_tax` | $0.00 | $0.00 | +0.00 | $50 | OK |
| `adjusted_gross_income` | $132,500.00 | $132,500.00 | +0.00 | $1 | OK |
| `taxable_income` | $85,000.00 | $85,000.00 | +0.00 | $1 | OK |
| `tax_unit_taxable_social_security` | $42,500.00 | $42,500.00 | +0.00 | $1 | OK |
| `effective_standard_deduction` | $47,500.00 | $47,500.00 | +0.00 | $1 | OK |

## 16 - Mississippi (Roth conversion taxable per audit)

| variable | RF | PE | diff | tol | ok |
|---|---:|---:|---:|---:|:---:|
| `income_tax` | $3,404.00 | $3,404.00 | +0.00 | $1 | OK |
| `state_income_tax` | $1,380.40 | $0.00 | +1,380.40 | $50 | **MISMATCH** |
| `adjusted_gross_income` | $80,000.00 | $80,000.00 | +0.00 | $1 | OK |
| `taxable_income` | $32,500.00 | $32,500.00 | +0.00 | $1 | OK |
| `tax_unit_taxable_social_security` | $0.00 | $0.00 | +0.00 | $1 | OK |
| `effective_standard_deduction` | $47,500.00 | $47,500.00 | +0.00 | $1 | OK |

## 17 - Iowa (age-55 retirement exemption gate)

| variable | RF | PE | diff | tol | ok |
|---|---:|---:|---:|---:|:---:|
| `income_tax` | $4,040.00 | $4,040.00 | +0.00 | $1 | OK |
| `state_income_tax` | $0.00 | $0.00 | +0.00 | $50 | OK |
| `adjusted_gross_income` | $70,000.00 | $70,000.00 | +0.00 | $1 | OK |
| `taxable_income` | $37,800.00 | $37,800.00 | +0.00 | $1 | OK |
| `tax_unit_taxable_social_security` | $0.00 | $0.00 | +0.00 | $1 | OK |
| `effective_standard_deduction` | $32,200.00 | $32,200.00 | +0.00 | $1 | OK |

## 18 - North Carolina retirement scenario

| variable | RF | PE | diff | tol | ok |
|---|---:|---:|---:|---:|:---:|
| `income_tax` | $3,686.00 | $3,686.00 | +0.00 | $1 | OK |
| `state_income_tax` | $977.55 | $977.55 | -0.00 | $75 | OK |
| `adjusted_gross_income` | $82,350.00 | $82,350.00 | +0.00 | $1 | OK |
| `taxable_income` | $34,850.00 | $34,850.00 | +0.00 | $1 | OK |
| `tax_unit_taxable_social_security` | $32,350.00 | $32,350.00 | +0.00 | $1 | OK |
| `effective_standard_deduction` | $47,500.00 | $47,500.00 | +0.00 | $1 | OK |

## 19 - IRMAA tier crossing (MFJ MAGI just past $342k)

| variable | RF | PE | diff | tol | ok |
|---|---:|---:|---:|---:|:---:|
| `income_tax` | $58,996.00 | $58,996.00 | +0.00 | $1 | OK |
| `state_income_tax` | $0.00 | $0.00 | +0.00 | $0 | OK |
| `adjusted_gross_income` | $343,000.00 | $343,000.00 | +0.00 | $1 | OK |
| `taxable_income` | $307,500.00 | $307,500.00 | +0.00 | $1 | OK |
| `tax_unit_taxable_social_security` | $0.00 | $0.00 | +0.00 | $1 | OK |
| `effective_standard_deduction` | $35,500.00 | $35,500.00 | +0.00 | $1 | OK |

## 20 - Illinois retiree (fully exempts retirement income)

| variable | RF | PE | diff | tol | ok |
|---|---:|---:|---:|---:|:---:|
| `income_tax` | $9,704.00 | $9,704.00 | +0.00 | $1 | OK |
| `state_income_tax` | $0.00 | $848.92 | -848.92 | $75 | **MISMATCH** |
| `adjusted_gross_income` | $132,500.00 | $132,500.00 | +0.00 | $1 | OK |
| `taxable_income` | $85,000.00 | $85,000.00 | +0.00 | $1 | OK |
| `tax_unit_taxable_social_security` | $42,500.00 | $42,500.00 | +0.00 | $1 | OK |
| `effective_standard_deduction` | $47,500.00 | $47,500.00 | +0.00 | $1 | OK |

## 21 - Massachusetts flat 5% retiree

| variable | RF | PE | diff | tol | ok |
|---|---:|---:|---:|---:|:---:|
| `income_tax` | $5,906.00 | $5,906.00 | +0.00 | $1 | OK |
| `state_income_tax` | $2,463.20 | $2,490.00 | -26.80 | $75 | OK |
| `adjusted_gross_income` | $100,850.00 | $100,850.00 | +0.00 | $1 | OK |
| `taxable_income` | $53,350.00 | $53,350.00 | +0.00 | $1 | OK |
| `tax_unit_taxable_social_security` | $40,850.00 | $40,850.00 | +0.00 | $1 | OK |
| `effective_standard_deduction` | $47,500.00 | $47,500.00 | +0.00 | $1 | OK |

## 22 - New York $20k retirement income exclusion

| variable | RF | PE | diff | tol | ok |
|---|---:|---:|---:|---:|:---:|
| `income_tax` | $11,504.00 | $11,504.00 | +0.00 | $1 | OK |
| `state_income_tax` | $2,350.00 | $2,310.80 | +39.20 | $100 | OK |
| `adjusted_gross_income` | $147,500.00 | $147,500.00 | +0.00 | $1 | OK |
| `taxable_income` | $100,000.00 | $100,000.00 | +0.00 | $1 | OK |
| `tax_unit_taxable_social_security` | $42,500.00 | $42,500.00 | +0.00 | $1 | OK |
| `effective_standard_deduction` | $47,500.00 | $47,500.00 | +0.00 | $1 | OK |

## 23 - Georgia retirement exemption ($65k/$130k MFJ at 65+)

| variable | RF | PE | diff | tol | ok |
|---|---:|---:|---:|---:|:---:|
| `income_tax` | $19,982.00 | $19,982.00 | +0.00 | $1 | OK |
| `state_income_tax` | $0.00 | $748.50 | -748.50 | $800 | OK |
| `adjusted_gross_income` | $182,500.00 | $182,500.00 | +0.00 | $1 | OK |
| `taxable_income` | $138,900.00 | $138,900.00 | +0.00 | $1 | OK |
| `tax_unit_taxable_social_security` | $42,500.00 | $42,500.00 | +0.00 | $1 | OK |
| `effective_standard_deduction` | $43,600.00 | $43,600.00 | +0.00 | $1 | OK |

## 24 - Connecticut partial SS exemption (income-limited)

| variable | RF | PE | diff | tol | ok |
|---|---:|---:|---:|---:|:---:|
| `income_tax` | $1,337.50 | $1,337.50 | +0.00 | $1 | OK |
| `state_income_tax` | $0.00 | $0.00 | +0.00 | $150 | OK |
| `adjusted_gross_income` | $60,875.00 | $60,875.00 | +0.00 | $1 | OK |
| `taxable_income` | $13,375.00 | $13,375.00 | +0.00 | $1 | OK |
| `tax_unit_taxable_social_security` | $20,875.00 | $20,875.00 | +0.00 | $1 | OK |
| `effective_standard_deduction` | $47,500.00 | $47,500.00 | +0.00 | $1 | OK |

## 25 - Minnesota partial SS exemption (high income, partial)

| variable | RF | PE | diff | tol | ok |
|---|---:|---:|---:|---:|:---:|
| `income_tax` | $12,220.40 | $12,220.40 | -0.00 | $1 | OK |
| `state_income_tax` | $7,847.31 | $7,273.65 | +573.66 | $200 | **MISMATCH** |
| `adjusted_gross_income` | $151,000.00 | $151,000.00 | +0.00 | $1 | OK |
| `taxable_income` | $103,620.00 | $103,620.00 | +0.00 | $1 | OK |
| `tax_unit_taxable_social_security` | $51,000.00 | $51,000.00 | +0.00 | $1 | OK |
| `effective_standard_deduction` | $47,380.00 | $47,380.00 | +0.00 | $1 | OK |

## 26 - Michigan tiered retirement (born 1959+, post-2026 reforms)

| variable | RF | PE | diff | tol | ok |
|---|---:|---:|---:|---:|:---:|
| `income_tax` | $7,304.00 | $7,304.00 | +0.00 | $1 | OK |
| `state_income_tax` | $2,451.95 | $769.25 | +1,682.70 | $200 | **MISMATCH** |
| `adjusted_gross_income` | $112,500.00 | $112,500.00 | +0.00 | $1 | OK |
| `taxable_income` | $65,000.00 | $65,000.00 | +0.00 | $1 | OK |
| `tax_unit_taxable_social_security` | $42,500.00 | $42,500.00 | +0.00 | $1 | OK |
| `effective_standard_deduction` | $47,500.00 | $47,500.00 | +0.00 | $1 | OK |

## 27 - Maryland age-65 pension exclusion

| variable | RF | PE | diff | tol | ok |
|---|---:|---:|---:|---:|:---:|
| `income_tax` | $5,906.00 | $5,906.00 | +0.00 | $1 | OK |
| `state_income_tax` | $0.00 | $1,034.74 | -1,034.74 | $1 | **MISMATCH** |
| `adjusted_gross_income` | $100,850.00 | $100,850.00 | +0.00 | $1 | OK |
| `taxable_income` | $53,350.00 | $53,350.00 | +0.00 | $1 | OK |
| `tax_unit_taxable_social_security` | $40,850.00 | $40,850.00 | +0.00 | $1 | OK |
| `effective_standard_deduction` | $47,500.00 | $47,500.00 | +0.00 | $1 | OK |

## 28 - LTCG-heavy retiree (low ordinary, big realized gains)

| variable | RF | PE | diff | tol | ok |
|---|---:|---:|---:|---:|:---:|
| `income_tax` | $1,203.75 | $1,203.75 | +0.00 | $1 | OK |
| `state_income_tax` | $0.00 | $0.00 | +0.00 | $0 | OK |
| `adjusted_gross_income` | $81,250.00 | $81,250.00 | +0.00 | $1 | OK |
| `taxable_income` | $57,475.00 | $57,475.00 | +0.00 | $1 | OK |
| `tax_unit_taxable_social_security` | $21,250.00 | $21,250.00 | +0.00 | $1 | OK |
| `effective_standard_deduction` | $23,775.00 | $23,775.00 | +0.00 | $1 | OK |

## 29 - Single 73 mandatory RMD-driven withdrawal

| variable | RF | PE | diff | tol | ok |
|---|---:|---:|---:|---:|:---:|
| `income_tax` | $11,845.60 | $11,845.60 | +0.00 | $1 | OK |
| `state_income_tax` | $0.00 | $0.00 | +0.00 | $0 | OK |
| `adjusted_gross_income` | $100,500.00 | $100,500.00 | +0.00 | $1 | OK |
| `taxable_income` | $77,880.00 | $77,880.00 | +0.00 | $1 | OK |
| `tax_unit_taxable_social_security` | $25,500.00 | $25,500.00 | +0.00 | $1 | OK |
| `effective_standard_deduction` | $22,620.00 | $22,620.00 | +0.00 | $1 | OK |

## 30 - LTCG + QD straddling 0%->15% threshold (single)

| variable | RF | PE | diff | tol | ok |
|---|---:|---:|---:|---:|:---:|
| `income_tax` | $2,620.00 | $2,620.00 | +0.00 | $1 | OK |
| `state_income_tax` | $0.00 | $0.00 | +0.00 | $0 | OK |
| `adjusted_gross_income` | $65,000.00 | $65,000.00 | +0.00 | $1 | OK |
| `taxable_income` | $48,900.00 | $48,900.00 | +0.00 | $1 | OK |
| `tax_unit_taxable_social_security` | $0.00 | $0.00 | +0.00 | $1 | OK |
| `effective_standard_deduction` | $16,100.00 | $16,100.00 | +0.00 | $1 | OK |

## 31 - HoH, SS + IRA withdrawal (TX)

| variable | RF | PE | diff | tol | ok |
|---|---:|---:|---:|---:|:---:|
| `income_tax` | $5,265.36 | $5,265.36 | +0.00 | $1 | OK |
| `state_income_tax` | $0.00 | $0.00 | +0.00 | $0 | OK |
| `adjusted_gross_income` | $78,800.00 | $78,800.00 | +0.00 | $1 | OK |
| `taxable_income` | $46,828.00 | $46,828.00 | +0.00 | $1 | OK |
| `tax_unit_taxable_social_security` | $23,800.00 | $23,800.00 | +0.00 | $1 | OK |
| `effective_standard_deduction` | $31,972.00 | $31,972.00 | +0.00 | $1 | OK |

## 32 - HoH, LTCG straddling the 0%->15% breakpoint (TX)

| variable | RF | PE | diff | tol | ok |
|---|---:|---:|---:|---:|:---:|
| `income_tax` | $585.00 | $585.00 | +0.00 | $1 | OK |
| `state_income_tax` | $0.00 | $0.00 | +0.00 | $0 | OK |
| `adjusted_gross_income` | $55,000.00 | $55,000.00 | +0.00 | $1 | OK |
| `taxable_income` | $30,850.00 | $30,850.00 | +0.00 | $1 | OK |
| `tax_unit_taxable_social_security` | $0.00 | $0.00 | +0.00 | $1 | OK |
| `effective_standard_deduction` | $24,150.00 | $24,150.00 | +0.00 | $1 | OK |

## 33 - HoH high income, the 24% ceiling that is NOT Single (TX)

| variable | RF | PE | diff | tol | ok |
|---|---:|---:|---:|---:|:---:|
| `income_tax` | $50,119.00 | $50,119.00 | +0.00 | $1 | OK |
| `state_income_tax` | $0.00 | $0.00 | +0.00 | $0 | OK |
| `adjusted_gross_income` | $260,000.00 | $260,000.00 | +0.00 | $1 | OK |
| `taxable_income` | $235,850.00 | $235,850.00 | +0.00 | $1 | OK |
| `tax_unit_taxable_social_security` | $0.00 | $0.00 | +0.00 | $1 | OK |
| `effective_standard_deduction` | $24,150.00 | $24,150.00 | +0.00 | $1 | OK |

## 34 - QSS, the SS torpedo at the SINGLE base (FL)

| variable | RF | PE | diff | tol | ok |
|---|---:|---:|---:|---:|:---:|
| `income_tax` | $0.00 | $0.00 | +0.00 | $1 | OK |
| `state_income_tax` | $0.00 | $0.00 | +0.00 | $0 | OK |
| `adjusted_gross_income` | $27,350.00 | $27,350.00 | +0.00 | $1 | OK |
| `taxable_income` | $0.00 | $0.00 | +0.00 | $1 | OK |
| `tax_unit_taxable_social_security` | $5,350.00 | $5,350.00 | +0.00 | $1 | OK |
| `effective_standard_deduction` | $39,850.00 | $39,850.00 | +0.00 | $1 | OK |

## 35 - QSS at 65, the additional deduction that is SMALLER (FL)

| variable | RF | PE | diff | tol | ok |
|---|---:|---:|---:|---:|:---:|
| `income_tax` | $515.00 | $515.00 | +0.00 | $1 | OK |
| `state_income_tax` | $0.00 | $0.00 | +0.00 | $0 | OK |
| `adjusted_gross_income` | $45,000.00 | $45,000.00 | +0.00 | $1 | OK |
| `taxable_income` | $5,150.00 | $5,150.00 | +0.00 | $1 | OK |
| `tax_unit_taxable_social_security` | $0.00 | $0.00 | +0.00 | $1 | OK |
| `effective_standard_deduction` | $39,850.00 | $39,850.00 | +0.00 | $1 | OK |

## 36 - QSS, joint rate schedule and joint LTCG breakpoints (FL)

| variable | RF | PE | diff | tol | ok |
|---|---:|---:|---:|---:|:---:|
| `income_tax` | $1,280.00 | $1,280.00 | +0.00 | $1 | OK |
| `state_income_tax` | $0.00 | $0.00 | +0.00 | $0 | OK |
| `adjusted_gross_income` | $85,000.00 | $85,000.00 | +0.00 | $1 | OK |
| `taxable_income` | $52,800.00 | $52,800.00 | +0.00 | $1 | OK |
| `tax_unit_taxable_social_security` | $0.00 | $0.00 | +0.00 | $1 | OK |
| `effective_standard_deduction` | $32,200.00 | $32,200.00 | +0.00 | $1 | OK |

## 37 - Single, self-employment only (TX)

| variable | RF | PE | diff | tol | ok |
|---|---:|---:|---:|---:|:---:|
| `income_tax` | $6,599.34 | $6,599.34 | -0.00 | $1 | OK |
| `state_income_tax` | $0.00 | $0.00 | +0.00 | $0 | OK |
| `adjusted_gross_income` | $83,641.70 | $83,641.70 | -0.00 | $1 | OK |
| `taxable_income` | $54,033.36 | $54,033.36 | -0.00 | $1 | OK |
| `tax_unit_taxable_social_security` | $0.00 | $0.00 | +0.00 | $1 | OK |
| `effective_standard_deduction` | $16,100.00 | $16,100.00 | +0.00 | $1 | OK |

## 38 - Single 68, SS + self-employment (TX)

| variable | RF | PE | diff | tol | ok |
|---|---:|---:|---:|---:|:---:|
| `income_tax` | $4,042.53 | $4,042.53 | -0.00 | $1 | OK |
| `state_income_tax` | $0.00 | $0.00 | +0.00 | $0 | OK |
| `adjusted_gross_income` | $68,268.57 | $68,268.58 | -0.00 | $1 | OK |
| `taxable_income` | $35,754.40 | $35,754.41 | -0.00 | $1 | OK |
| `tax_unit_taxable_social_security` | $26,447.72 | $26,447.72 | -0.00 | $1 | OK |
| `effective_standard_deduction` | $24,150.00 | $24,150.00 | +0.00 | $1 | OK |

## 39 - Single, self-employment + large LTCG (QBI capital-gain limit) (TX)

| variable | RF | PE | diff | tol | ok |
|---|---:|---:|---:|---:|:---:|
| `income_tax` | $18,901.31 | $18,901.30 | +0.00 | $1 | OK |
| `state_income_tax` | $0.00 | $0.00 | +0.00 | $0 | OK |
| `adjusted_gross_income` | $175,761.14 | $175,761.14 | -0.01 | $1 | OK |
| `taxable_income` | $151,728.91 | $151,728.91 | +0.00 | $1 | OK |
| `tax_unit_taxable_social_security` | $0.00 | $0.00 | +0.00 | $1 | OK |
| `effective_standard_deduction` | $16,100.00 | $16,100.00 | +0.00 | $1 | OK |

## 40 - Single, charitable giving above the cap (TX)

| variable | RF | PE | diff | tol | ok |
|---|---:|---:|---:|---:|:---:|
| `income_tax` | $8,550.00 | $8,550.00 | +0.00 | $1 | OK |
| `state_income_tax` | $0.00 | $0.00 | +0.00 | $0 | OK |
| `adjusted_gross_income` | $80,000.00 | $80,000.00 | +0.00 | $1 | OK |
| `taxable_income` | $62,900.00 | $62,900.00 | +0.00 | $1 | OK |
| `tax_unit_taxable_social_security` | $0.00 | $0.00 | +0.00 | $1 | OK |
| `effective_standard_deduction` | $17,100.00 | $17,100.00 | +0.00 | $1 | OK |

## 41 - MFJ, charitable giving above the cap (TX)

| variable | RF | PE | diff | tol | ok |
|---|---:|---:|---:|---:|:---:|
| `income_tax` | $9,800.00 | $9,800.00 | +0.00 | $1 | OK |
| `state_income_tax` | $0.00 | $0.00 | +0.00 | $0 | OK |
| `adjusted_gross_income` | $120,000.00 | $120,000.00 | +0.00 | $1 | OK |
| `taxable_income` | $85,800.00 | $85,800.00 | +0.00 | $1 | OK |
| `tax_unit_taxable_social_security` | $0.00 | $0.00 | +0.00 | $1 | OK |
| `effective_standard_deduction` | $34,200.00 | $34,200.00 | +0.00 | $1 | OK |

## 42 - MFJ, split gifts across both spouses (TX)

| variable | RF | PE | diff | tol | ok |
|---|---:|---:|---:|---:|:---:|
| `income_tax` | $9,800.00 | $9,800.00 | +0.00 | $1 | OK |
| `state_income_tax` | $0.00 | $0.00 | +0.00 | $0 | OK |
| `adjusted_gross_income` | $120,000.00 | $120,000.00 | +0.00 | $1 | OK |
| `taxable_income` | $85,800.00 | $85,800.00 | +0.00 | $1 | OK |
| `tax_unit_taxable_social_security` | $0.00 | $0.00 | +0.00 | $1 | OK |
| `effective_standard_deduction` | $34,200.00 | $34,200.00 | +0.00 | $1 | OK |

## 43 - Single, giving BELOW the cap (TX)

| variable | RF | PE | diff | tol | ok |
|---|---:|---:|---:|---:|:---:|
| `income_tax` | $8,682.00 | $8,682.00 | +0.00 | $1 | OK |
| `state_income_tax` | $0.00 | $0.00 | +0.00 | $0 | OK |
| `adjusted_gross_income` | $80,000.00 | $80,000.00 | +0.00 | $1 | OK |
| `taxable_income` | $63,500.00 | $63,500.00 | +0.00 | $1 | OK |
| `tax_unit_taxable_social_security` | $0.00 | $0.00 | +0.00 | $1 | OK |
| `effective_standard_deduction` | $16,500.00 | $16,500.00 | +0.00 | $1 | OK |

## 44 - HOH, charitable giving above the cap (TX)

| variable | RF | PE | diff | tol | ok |
|---|---:|---:|---:|---:|:---:|
| `income_tax` | $6,228.00 | $6,228.00 | +0.00 | $1 | OK |
| `state_income_tax` | $0.00 | $0.00 | +0.00 | $0 | OK |
| `adjusted_gross_income` | $80,000.00 | $80,000.00 | +0.00 | $1 | OK |
| `taxable_income` | $54,850.00 | $54,850.00 | +0.00 | $1 | OK |
| `tax_unit_taxable_social_security` | $0.00 | $0.00 | +0.00 | $1 | OK |
| `effective_standard_deduction` | $25,150.00 | $25,150.00 | +0.00 | $1 | OK |

## 45 - MFJ senior, charitable on top of the senior deductions (TX)

| variable | RF | PE | diff | tol | ok |
|---|---:|---:|---:|---:|:---:|
| `income_tax` | $8,624.00 | $8,624.00 | +0.00 | $1 | OK |
| `state_income_tax` | $0.00 | $0.00 | +0.00 | $0 | OK |
| `adjusted_gross_income` | $125,500.00 | $125,500.00 | +0.00 | $1 | OK |
| `taxable_income` | $76,000.00 | $76,000.00 | +0.00 | $1 | OK |
| `tax_unit_taxable_social_security` | $25,500.00 | $25,500.00 | +0.00 | $1 | OK |
| `effective_standard_deduction` | $49,500.00 | $49,500.00 | +0.00 | $1 | OK |

## 46 - Single, taxable interest only, no state tax (TX)

| variable | RF | PE | diff | tol | ok |
|---|---:|---:|---:|---:|:---:|
| `income_tax` | $2,620.00 | $2,620.00 | +0.00 | $1 | OK |
| `state_income_tax` | $0.00 | $0.00 | +0.00 | $0 | OK |
| `adjusted_gross_income` | $40,000.00 | $40,000.00 | +0.00 | $1 | OK |
| `taxable_income` | $23,900.00 | $23,900.00 | +0.00 | $1 | OK |
| `tax_unit_taxable_social_security` | $0.00 | $0.00 | +0.00 | $1 | OK |
| `effective_standard_deduction` | $16,100.00 | $16,100.00 | +0.00 | $1 | OK |

## 47 - Single, interest plus IRA in a high-tax state (CA)

| variable | RF | PE | diff | tol | ok |
|---|---:|---:|---:|---:|:---:|
| `income_tax` | $9,870.00 | $9,870.00 | +0.00 | $1 | OK |
| `state_income_tax` | $3,654.31 | $3,563.78 | +90.53 | $0 | **MISMATCH** |
| `adjusted_gross_income` | $85,000.00 | $85,000.00 | +0.00 | $1 | OK |
| `taxable_income` | $68,900.00 | $68,900.00 | +0.00 | $1 | OK |
| `tax_unit_taxable_social_security` | $0.00 | $0.00 | +0.00 | $1 | OK |
| `effective_standard_deduction` | $16,100.00 | $16,100.00 | +0.00 | $1 | OK |

## 48 - MFJ seniors, interest lifts SS into taxability (TX)

| variable | RF | PE | diff | tol | ok |
|---|---:|---:|---:|---:|:---:|
| `income_tax` | $0.00 | $0.00 | +0.00 | $1 | OK |
| `state_income_tax` | $0.00 | $0.00 | +0.00 | $0 | OK |
| `adjusted_gross_income` | $47,050.00 | $47,050.00 | +0.00 | $1 | OK |
| `taxable_income` | $0.00 | $0.00 | +0.00 | $1 | OK |
| `tax_unit_taxable_social_security` | $17,050.00 | $17,050.00 | +0.00 | $1 | OK |
| `effective_standard_deduction` | $47,500.00 | $47,500.00 | +0.00 | $1 | OK |

## 49 - MFJ seniors, interest with an IRA draw in a high-tax state (NY)

| variable | RF | PE | diff | tol | ok |
|---|---:|---:|---:|---:|:---:|
| `income_tax` | $7,916.00 | $7,916.00 | +0.00 | $1 | OK |
| `state_income_tax` | $518.88 | $2,580.80 | -2,061.92 | $0 | **MISMATCH** |
| `adjusted_gross_income` | $117,600.00 | $117,600.00 | +0.00 | $1 | OK |
| `taxable_income` | $70,100.00 | $70,100.00 | +0.00 | $1 | OK |
| `tax_unit_taxable_social_security` | $47,600.00 | $47,600.00 | +0.00 | $1 | OK |
| `effective_standard_deduction` | $47,500.00 | $47,500.00 | +0.00 | $1 | OK |