Added value: +{
+  "description": "Connecticut adjusted gross income (Form CT-1040 line 5 = federal AGI + Schedule 1 additions − subtractions) — the single key to the whole Tax Calculation Schedule: Table A exemption, Table B rates, the Table C 2% add-back, Table D recapture, and the Table E credit percentage (us.ct.income_tax, us.ct.personal_exemption), and to the property tax credit phase-out (us.ct.property_tax_credit). May be negative. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "The joint federal AGI (Form 1040 line 11; Schedule CT-EITC line 13) when the Connecticut return is married filing separately but the federal return was joint — the proration denominator (us.ct.eitc). 0 = no proration. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Filer listed at least one qualifying child on federal Schedule EIC (Schedule CT-EITC lines 4-5) — adds the flat $250 (PA 25-168 § 371, TY2025+) to the Connecticut EITC (us.ct.eitc).",
+  "type": "boolean"
+}

Added value: +{
+  "description": "For a joint FEDERAL filer who must file married-filing-separately for Connecticut: this spouse's separate federal AGI (Schedule CT-EITC line 12) — the 40% credit is multiplied by separate ÷ joint federal AGI to four decimals, not more than 1.0000 (us.ct.eitc). Leave 0 (with ctEitcJointFagi 0) when no proration applies. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Federal adjusted gross income (Form CT-1040 line 1 = federal Form 1040 line 11a, as the 2025 CT form prints it) — keys the Social Security adjustment thresholds ($75,000 single/MFS; $100,000 MFJ/QSS/HOH) and the pension/annuity/IRA phase-out (us.ct.social_security_adjustment, us.ct.pension_annuity_subtraction). May be negative. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Federal earned income credit claimed and allowed (Form 1040 line 27a; Schedule CT-EITC line 8) — us.ct.eitc pays 40% of it plus $250 with a qualifying child. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Taxable IRA distributions other than Roth (Form 1040 line 4b) — 75% enters the Pension and Annuity Worksheet line 2 for TY2025, 100% for TY2026 (us.ct.pension_annuity_subtraction). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Taxable pensions and annuities (Form 1040 line 5b) MINUS military retirement pay, Tier 1/Tier 2 Railroad Retirement, and Connecticut Teachers' Retirement income (each subtracted on its own Schedule 1 line) — the 100% component of the Pension and Annuity Worksheet line 2 (us.ct.pension_annuity_subtraction). Exclude disability pensions before minimum retirement age and corrective distributions. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Qualifying Connecticut property tax paid during the year on the primary residence and eligible motor vehicle(s) (Schedule 3 line 63: one vehicle for single/MFS/HOH, two for MFJ/QSS; bills due and paid in the year; no late payments, interest, or fees) — us.ct.property_tax_credit caps it at $300 and phases it out by Connecticut AGI. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Federal Social Security Benefits Worksheet line 9 — the excess of provisional income over the § 86(c) base amount ($25,000 / $32,000) — or line 7 for a married-filing-separately filer who lived with the spouse (line B of the Connecticut worksheet; us.ct.social_security_adjustment). May be zero or negative (then no adjustment). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Total Social Security benefits received (federal Social Security Benefits Worksheet line 1 = Form SSA-1099 box 5 total) — line A of the Connecticut Social Security Benefit Adjustment Worksheet (us.ct.social_security_adjustment). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Federally taxable Social Security benefits (Form 1040 line 6b; federal worksheet line 18) — line E of the Connecticut worksheet; fully subtracted below the AGI threshold (us.ct.social_security_adjustment). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Use the DRS printed tax tables' method (Connecticut AGI at or under $102,000: the schedule evaluated at the $50 row midpoint, rounded once) instead of the Tax Calculation Schedule with its line-level whole-dollar rounding — Form CT-1040 line 6 allows either (us.ct.income_tax). Above $102,000 the schedule is used regardless.",
+  "type": "boolean"
+}

Added value: +{
+  "description": "Oklahoma adjusted gross income (Form 511 line 7) — the proration numerator when it is below federal AGI (Schedules 511-F and 511-G: credit x line 7 / line 1, not more than 100%). May be negative. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "anyOf": [
+    {
+      "type": "integer"
+    },
+    {
+      "type": "string"
+    }
+  ],
+  "description": "Count of Oklahoma exemptions with NO income test: 'yourself' + 'spouse' regular boxes, legally-blind boxes, and dependents (Form 511 page 1) — $1,000 each (us.ok.exemptions). A filer claimable as someone's dependent enters 0 for 'yourself'."
+}

Added value: +{
+  "description": "The federal earned income credit computed under 2020 rules on Form 511-EIC line 20 (the larger of the 2024 and 2025 columns — each is us.ok.eic_2020_rules) — us.ok.eic pays 5% of it, prorated by Oklahoma AGI over federal AGI. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Federal AGI (Form 1040 line 11) for the SAME year as okEicEarnedIncome — Form 511-EIC line 17: when it reaches the table's phase-out row ($8,800 no children / $19,350 with children; $14,700 / $25,250 married filing jointly) the credit is the SMALLER of the table amounts at earned income and at AGI (us.ok.eic_2020_rules). May be negative. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Total earned income on Form 511-EIC line 15 (wages less excluded Medicaid waiver payments, plus elected nontaxable combat pay, plus net self-employment earnings) for the year being computed — Oklahoma lets the filer use 2025 OR 2024 earned income (us.ok.eic_2020_rules; run once per year and keep the larger). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Filer meets the FEDERAL 2020-law EIC requirements Oklahoma freezes to (68 O.S. § 2357.43): work-valid SSNs, not married filing separately, investment income $3,650 or less, and — with no qualifying child — age 25 to 64 and not a dependent (us.ok.eic_2020_rules). Unattested = $0.",
+  "type": "boolean"
+}

Added value: +{
+  "anyOf": [
+    {
+      "type": "integer"
+    },
+    {
+      "type": "string"
+    }
+  ],
+  "description": "Number of EIC qualifying children under the 2020 federal rules (0, 1, 2, or 3-or-more — the table caps at 3) for us.ok.eic_2020_rules."
+}

Added value: +{
+  "description": "Federal adjusted gross income (Form 511 line 1 = Form 1040 line 11) — keys the $100,000 child care/child tax credit cliff and the Schedule 511-F/511-G proration denominators (us.ok.child_care_child_tax_credit, us.ok.eic), the special 65+ exemption income limits (us.ok.exemptions, after removing Roth conversion income), and the use tax table (us.ok.use_tax). May be negative. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Gifts to charity deducted on federal Schedule A line 14 (Schedule 511-D lines 5 and 10) — exempt from Oklahoma's $17,000 itemized cap (us.ok.itemized_deductions). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Federal credit for child and dependent care expenses allowed (Form 2441 / Schedule 3 line 2) — Oklahoma allows 20% of it (us.ok.child_care_child_tax_credit, the greater-of test). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Federal child tax credit PLUS additional child tax credit allowed (Form 1040 line 19 + line 28 from Schedule 8812) — Oklahoma allows 5% of the total (us.ok.child_care_child_tax_credit, the greater-of test). NOTE: line 19 also carries the $500 § 24(h)(4) credit for other dependents; the packet names only the CTC and ACTC — the ODC is part of § 24 (\"the child tax credit allowed under the IRC\"), so include it but disclose when one is present. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Federal Schedule A line 17 total itemized deductions (Schedule 511-D line 1) — the starting point for Oklahoma itemized deductions (us.ok.itemized_deductions). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Medical and dental expenses deducted on federal Schedule A line 4 (Schedule 511-D lines 4 and 9) — exempt from Oklahoma's $17,000 itemized cap (us.ok.itemized_deductions). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "State and local income OR general sales taxes from federal Schedule A line 5a to the extent actually included in line 5e after the SALT cap (Schedule 511-D line 2) — Oklahoma adds them back (us.ok.itemized_deductions). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "SPOUSE's Oklahoma-government or federal civil service retirement benefits included in federal AGI (Schedule 511-A line 5) — the $10,000 limit is per individual, in that person's name (us.ok.retirement_exclusion). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "TAXPAYER's Oklahoma-government or federal civil service retirement benefits included in federal AGI (Schedule 511-A line 5 systems: OPERS, TRS, OLERS, firefighters, police, judges, county/municipal systems, US civil service other than CSRS-in-lieu-of-SS) — excluded up to $10,000 per person (us.ok.retirement_exclusion). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Total GROSS household income of everyone in the household, taxable or not (Form 538-S Part 3 line 14: wages incl. nontaxable W-2 amounts, interest, dependents' income, full Social Security incl. Medicare, pensions, alimony, unemployment, EIC received, public assistance, child support, workers' comp, gross rents/business receipts; NOT deferred 401(k)/IRA contributions) — the $20,000/$50,000 sales tax relief limits (us.ok.sales_tax_relief_credit) and the $12,000 property tax relief limit (us.ok.property_tax_relief_credit). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "SPOUSE's other qualifying retirement income included in federal AGI (Schedule 511-A line 6) — same per-person $10,000 combined limit (us.ok.retirement_exclusion). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "TAXPAYER's other qualifying retirement income included in federal AGI (Schedule 511-A line 6: IRC 401 plans, 457 plans, 408 IRAs/SEPs, 403(a)/(b) annuities, 402(e) lump sums) — excluded up to $10,000 per person MINUS the same person's line 5 exclusion (us.ok.retirement_exclusion). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Ad valorem property taxes paid on the homestead occupied during the year (Form 538-H) — the property tax relief credit is the amount paid, capped at $200 (us.ok.property_tax_relief_credit). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Filer is 65 or older OR totally disabled, is the head of a household, and was an Oklahoma resident domiciled in the state for the ENTIRE preceding calendar year (Form 538-H / Form 511 line 24) — the property tax relief credit also requires gross household income of $12,000 or less (us.ok.property_tax_relief_credit). Unattested = $0.",
+  "type": "boolean"
+}

Added value: +{
+  "description": "Income from converting a traditional IRA to a Roth IRA that is included in federal AGI — excluded from federal AGI ONLY for the special 65+ exemption income limits (68 O.S. § 2358(E)(1)(c); Form 511 exemption instructions). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "anyOf": [
+    {
+      "type": "integer"
+    },
+    {
+      "type": "string"
+    }
+  ],
+  "description": "Count of Oklahoma SPECIAL exemption boxes (taxpayer and/or spouse 65 or older at year end, 0-2) — $1,000 each ONLY when federal AGI (less Roth conversion income) is at or under $15,000 single / $25,000 joint / $12,500 MFS / $19,000 head of household (us.ok.exemptions)."
+}

Added value: +{
+  "description": "Filer or spouse has a physical disability constituting a substantial handicap to employment (proof required with Form 538-S) — raises the sales tax relief gross household income limit to $50,000 (us.ok.sales_tax_relief_credit).",
+  "type": "boolean"
+}

Added value: +{
+  "description": "Filer meets the Form 538-S gates: Oklahoma resident (domiciled) for the ENTIRE year, not an inmate in DOC custody during the year after a felony conviction, received no TANF in any month, not living in Oklahoma under a visa, and the return is filed by the due date (us.ok.sales_tax_relief_credit). Unattested = $0.",
+  "type": "boolean"
+}

Added value: +{
+  "anyOf": [
+    {
+      "type": "integer"
+    },
+    {
+      "type": "string"
+    }
+  ],
+  "description": "Qualified exemptions for the sales tax relief credit (Form 538-S Box D: yourself, spouse, and each federally-claimed dependent who was an Oklahoma resident all year; a deceased taxpayer/spouse or a TANF recipient does not count) — $40 each (us.ok.sales_tax_relief_credit)."
+}

Added value: +{
+  "description": "Filer can claim an exemption for a dependent — raises the sales tax relief gross household income limit from $20,000 to $50,000 (us.ok.sales_tax_relief_credit).",
+  "type": "boolean"
+}

Added value: +{
+  "description": "Filer or spouse is 65 or older by December 31 of the tax year — raises the sales tax relief gross household income limit to $50,000 (us.ok.sales_tax_relief_credit).",
+  "type": "boolean"
+}

Added value: +{
+  "description": "The 2024 total Oregon personal income tax liability: 2024 OR-40 line 24 tax-before-credits MINUS the Schedule OR-ASC code 802/815 credit for taxes paid to another state (Kicker worksheet Part A — NOT line 31, which is after the exemption and other credits) — us.or.kicker pays 9.863% of it on the 2025 return. Requires the 2024 return filed before the 2025 return. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Federal adjusted gross income (Form OR-40 line 7) — keys the federal tax subtraction Table 4 phase-out (us.or.federal_tax_subtraction) and the exemption credit cliffs (us.or.exemption_credit: $100,000 single/MFS, $200,000 others; disability exemptions $100,000 for all). May be negative. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "A dependent-claimed filer's earned income for Oregon's dependent standard-deduction limit (larger of $1,350 or earned + $450, capped at the Table 5 amount). Only used when isClaimedAsDependent. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "anyOf": [
+    {
+      "type": "integer"
+    },
+    {
+      "type": "string"
+    }
+  ],
+  "description": "Oregon severe-disability exemption boxes (6a/6b) plus children with a qualifying disability (line 6d) — $256 each, $0 above $100,000 federal AGI for EVERY filing status (us.or.exemption_credit)."
+}

Added value: +{
+  "description": "The federal earned income credit (Form 1040 line 27a) — us.or.eic pays 9% of it (12% when the youngest dependent is under 3). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "The Oregon federal tax liability worksheet line 10 result: 1040 line 22 minus excess-APTC repayment (floor 0), plus Schedule 2 lines 8/16/17 income taxes, minus AOC + refundable adoption + Form 8962 line 24 PTC (floor 0 — the EITC and ACTC are NOT subtracted) — us.or.federal_tax_subtraction caps it at $8,500/$4,250-MFS with the Table 4 AGI phase-out. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Oregon Kids Credit worksheet line 4 qualifying income: OR-40 line 15 income-after-subtractions + OR-ASC code 390/391/392 (tips/overtime/vehicle-interest) addbacks + the Part B loss-and-exclusion addback (losses beyond $20,000 and all excluded foreign earned income) — us.or.kids_credit phases out $26,550-$31,550. May be negative. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "anyOf": [
+    {
+      "type": "integer"
+    },
+    {
+      "type": "string"
+    }
+  ],
+  "description": "Dependents age 5 or younger at the end of 2025 for the Oregon Kids Credit — $1,050 each, capped at 5 children by us.or.kids_credit (refundable; MFS denied; released-exemption children do not count)."
+}

Added value: +{
+  "anyOf": [
+    {
+      "type": "integer"
+    },
+    {
+      "type": "string"
+    }
+  ],
+  "description": "Oregon regular exemption count (OR-40 boxes 6a/6b 'regular' + line 6c dependents) — $256 each for 2025, $0 above the $100,000/$200,000 federal AGI cliff (us.or.exemption_credit)."
+}

Added value: +{
+  "anyOf": [
+    {
+      "type": "integer"
+    },
+    {
+      "type": "string"
+    }
+  ],
+  "description": "Count of Oregon standard-deduction boxes 17a-d (you/spouse turned 65 by January 1, 2026, and/or blind) — each adds $1,200 (single/HOH) or $1,000 (other statuses) (us.or.standard_deduction)."
+}

Added value: +{
+  "description": "The filer's youngest dependent was younger than 3 at the end of the tax year — raises the Oregon EIC percentage from 9% to 12% of the federal EITC (us.or.eic, Table 9).",
+  "type": "boolean"
+}

Added value: +{
+  "description": "Alabama adjusted gross income (Form 40 line 10) — keys the AGI-phased standard deduction chart (us.al.standard_deduction) and the dependent exemption tiers (us.al.dependent_exemption: $1,000 to $50,000, $500 to $100,000, $300 above). May be negative. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "anyOf": [
+    {
+      "type": "integer"
+    },
+    {
+      "type": "string"
+    }
+  ],
+  "description": "Alabama dependent count (Form 40 line 14 / Schedule DS) under Alabama's OWN relationship-and-support definition (§ 40-18-19 list + over-50% support; NOT federal § 152) — us.al.dependent_exemption pays $1,000/$500/$300 each by Alabama AGI."
+}

Added value: +{
+  "description": "The Alabama line 12 worksheet's refundable-credit subtraction: federal EIC (1040 line 27a) + Additional CTC (line 28) + American Opportunity Credit (line 29) + refundable adoption credit (line 30) + Form 2439 credits (Schedule 3 Part II line 13a). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Federal Form 1040 LINE 22 tax PLUS Form 8960 line 17 Net Investment Income Tax — the gross federal tax for Alabama's unlimited federal income tax deduction worksheet (us.al.federal_tax_deduction). NEVER the W-2 federal withholding. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "The person whose Alabama retirement exclusion is being computed was 65 or older — gates the $6,000 Schedule RS exclusion (us.al.retirement_exclusion). Still $6,000 for TY2026 (HB388's $12,000 increase DIED May 2025).",
+  "type": "boolean"
+}

Added value: +{
+  "description": "One taxpayer's overtime PREMIUM (the amount above the base rate — W-2 Box 12 code TT) for the TY2026-2028 Alabama overtime premium deduction (us.al.overtime_premium_deduction, Act 2026-604, capped $1,000 per taxpayer). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "One person's OTHERWISE-TAXABLE Alabama retirement income (IRA/401(k)/SEP/Keogh/403(b) distributions after basis recovery — defined-benefit pensions, Social Security, military, and US/AL government retirement are fully exempt and never enter) for the Schedule RS 65+ exclusion (us.al.retirement_exclusion, up to $6,000). Per person. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Federal adjusted gross income for the TY2026 South Carolina Income Adjusted Deduction phase-out (us.sc.income_adjusted_deduction: reduced by deduction x excess-over-$40,000/$60,000/$80,000 divided by $55,000/$82,500/$110,000, the reduction floored to $10s; H.4216). May be negative. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "anyOf": [
+    {
+      "type": "integer"
+    },
+    {
+      "type": "string"
+    }
+  ],
+  "description": "Count of qualifying children/dependents for the South Carolina Child and Dependent Care Credit — 2 or more raises the us.sc.cdcc cap from $210 to $420."
+}

Added value: +{
+  "description": "Federal Form 2441 child and dependent care EXPENSES (the expense amount, not the federal credit) — us.sc.cdcc pays 7% of it, capped $210/$420 (denied to married filing separately). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "anyOf": [
+    {
+      "type": "integer"
+    },
+    {
+      "type": "string"
+    }
+  ],
+  "description": "South Carolina dependent count for the exemption being computed (us.sc.dependent_exemption, $4,930 each for 2025): pass the FULL federal dependent count for the SC1040 line w exemption, or the under-age-6 count for the additional line t deduction (evaluate the target once per line)."
+}

Added value: +{
+  "description": "The person whose South Carolina retirement deduction is being computed was 65 or older by December 31 — raises the us.sc.retirement_deduction cap from $3,000 to $10,000 (and gates the separate $15,000 age-65 deduction).",
+  "type": "boolean"
+}

Added value: +{
+  "description": "The LESSER-earning spouse's South Carolina qualified earned income per the Two Wage Earner Credit worksheet (SC earned income minus the federal adjustments attributable to it) — us.sc.two_wage_earner_credit pays 0.7% of it capped at $50,000 (max $350; married filing jointly only). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "The SAME person's military retirement deduction (SC1040 line p-4/p-5, 100% since TY2022) — the printed worksheet REDUCES the us.sc.retirement_deduction CAP ($3,000/$10,000) by this amount before limiting to qualified retirement income (instructions Example 5). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "One person's qualified retirement income for the South Carolina retirement deduction (401(k)/403(b)/457, IRA, Keogh — EXCLUDING military retirement, which is 100% deducted separately and reduces this deduction) — us.sc.retirement_deduction caps it at $3,000 (under 65) / $10,000 (65+). Per person; evaluate each spouse separately. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "The SAME person's South Carolina retirement deduction (line p-1/p-2) PLUS military retirement deduction (line p-4/p-5) already claimed — us.sc.age65_deduction reduces the $15,000 age-65 deduction by this amount per the printed worksheet. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Previous value: -"state taxable income for the state tax targets (us.ca/us.va/us.il/us.ny/us.oh/us.nc/us.ga/us.md/us.mo/us.wi income_tax; parameters via lookup_tax_parameter)"New value: +"state taxable income for the state tax targets (us.ca/us.va/us.il/us.ny/us.oh/us.nc/us.ga/us.md/us.mo/us.wi/us.mn income_tax; parameters via lookup_tax_parameter)"

Added value: +{
+  "description": "Federal adjusted gross income (Minnesota Form M1 line 1) — keys the standard-deduction limitation (us.mn.standard_deduction: 3%/10% reduction over $238,950, 80% floor), the dependent-exemption phase-out (us.mn.exemptions), and the Social Security subtraction thresholds (us.mn.social_security_subtraction). May be negative. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "A dependent-claimed filer's earned income for the Minnesota dependent standard-deduction worksheet (deduction = lesser of the table amount or max($1,250, earned + $350)). Only used when isClaimedAsDependent. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "anyOf": [
+    {
+      "type": "integer"
+    },
+    {
+      "type": "string"
+    }
+  ],
+  "description": "Number of dependents claimed on Minnesota Schedule M1DQC — $5,200 each for 2025 (us.mn.exemptions, phased 2% per $2,500 ceil-step of AGI over the filing-status threshold)."
+}

Added value: +{
+  "description": "Minnesota net investment income per Schedule NIIT (the federal Form 8960 concept minus class 2a agricultural-land gains) — us.mn.niit charges 1% of the amount over $1,000,000 (TY2024+, Minn. Stat. § 290.033). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "anyOf": [
+    {
+      "type": "integer"
+    },
+    {
+      "type": "string"
+    }
+  ],
+  "description": "Count of Minnesota standard-deduction boxes checked (you/spouse 65-or-older — born before January 2, 1961 — and/or blind): each adds $2,000 (single/HOH) or $1,550 (MFJ/QSS/MFS) to the 2025 base (us.mn.standard_deduction)."
+}

Added value: +{
+  "description": "Federally taxable Social Security benefits (Form 1040 line 6b) for the Minnesota Social Security subtraction (us.mn.social_security_subtraction — simplified method; compute the M1M alternative method separately and take the greater when AGI exceeds the full-subtraction threshold). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Previous value: -"state taxable income for the state tax targets (us.ca/us.va/us.il/us.ny/us.oh/us.nc/us.ga/us.md/us.mo income_tax; parameters via lookup_tax_parameter)"New value: +"state taxable income for the state tax targets (us.ca/us.va/us.il/us.ny/us.oh/us.nc/us.ga/us.md/us.mo/us.wi income_tax; parameters via lookup_tax_parameter)"

Added value: +{
+  "description": "BOTH spouses on a joint Wisconsin return were at least 67 on December 31 — raises the Act 15 retirement subtraction cap from $24,000 to $48,000 regardless of which spouse received the income.",
+  "type": "boolean"
+}

Added value: +{
+  "description": "The federal earned income credit AS COMPUTED UNDER WISCONSIN'S IRC (Schedule I Part III recomputation when Part I adjustments exist; otherwise Form 1040 line 27) — the us.wi.eic base. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Wisconsin income (Form 1 line 7 = federal AGI as adjusted by Schedule I, plus Schedule AD additions, minus Schedule SB subtractions) — drives the sliding standard deduction (us.wi.standard_deduction). May be negative. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "The LESSER-earning spouse's qualified earned income from Form 1 Schedule 2 line 5 (earned income minus the listed federal Schedule 1 adjustments and any Wisconsin disability exclusion) — us.wi.married_couple_credit takes 3% up to $480. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "2025 property taxes paid on the principal Wisconsin residence (Form 1 line 16b) — credited at 12% via the printed table; the combined 16a+16b credit caps at $300 ($150 MFS). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "anyOf": [
+    {
+      "type": "integer"
+    },
+    {
+      "type": "string"
+    }
+  ],
+  "description": "Number of federal-EIC qualifying children for the Wisconsin earned income credit (us.wi.eic: 1 → 4%, 2 → 11%, 3+ → 34% of the federal credit; zero children → no Wisconsin credit)."
+}

Added value: +{
+  "description": "2025 rent paid on the principal Wisconsin residence where HEAT WAS INCLUDED in rent (Form 1 line 16a) — credited at 2.4% via the printed table's $100-row midpoints (us.wi.school_property_tax_credit). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "2025 rent paid where heat was NOT included (Form 1 line 16a) — credited at 3.0% via the printed table. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Federally taxable qualified-plan/IRA retirement income of the 67+ individual(s) NOT already subtracted on Schedule SB lines 12-15 — the NEW 2025 Act 15 subtraction (us.wi.retirement_subtraction_67, $24,000/$48,000 cap). CAUTION: claiming it forfeits every Form 1 credit (lines 13-20, 30-35, Schedule CR). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Previous value: -"state taxable income for the state tax targets (us.ca/us.va/us.il/us.ny/us.oh/us.nc/us.ga/us.md income_tax; parameters via lookup_tax_parameter)"New value: +"state taxable income for the state tax targets (us.ca/us.va/us.il/us.ny/us.oh/us.nc/us.ga/us.md/us.mo income_tax; parameters via lookup_tax_parameter)"

Added value: +{
+  "description": "ONE spouse's net business income per the MO-1040 p.16 worksheet (Schedule C/E/F + pass-through business income, losses netted — enter 0 if a combined net loss) — us.mo.business_income_deduction subtracts 20% (R.S.Mo. § 143.022, MO-A Part 1 line 17). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Federal earned income credit (Form 1040 line 27a) for the Missouri Working Family Tax Credit (us.mo.wftc = 20% for 2025, nonrefundable; MFS and dependent-claimed filers denied; the printed MO-WFTC question 3 gates investment income at $4,400 — see the rule's form-vs-statute disclosure). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "MO-1040 line 11 total federal tax: line 9 (federal 1040 line 22 minus lines 27a/29, minus Schedule 2 Part 1 line 3, minus Schedule 3 Part 2 line 9 — never withholding) plus line 10 other federal tax (Schedule 2 Part 1 line 3; Part 2 lines 8, 14, 15; recapture in 21; Schedule 3 Part 1 line 1). Feeds us.mo.federal_tax_deduction. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "COMBINED Missouri adjusted gross income (MO-1040 line 6 = both spouses' line 5 amounts) — keys the federal tax deduction percentage tiers (us.mo.federal_tax_deduction: 35/25/15/5/0%). May be negative. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "ONE spouse's taxable pension from PUBLIC sources (any federal/state/local government pension, federal 1040 line 5b share) for the Missouri public pension exemption (us.mo.public_pension_exemption, MO-A Part 3 Section A: capped at $47,633 for 2025, reduced by that spouse's SS/SSD exemption). Military retirement is a separate 100% subtraction — exclude it here. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "The SAME spouse's Social Security / SS Disability exemption from MO-A Part 3 Section C (their taxable SS, exempted 100% when 62+ by December 31 or on SSD) — displaces the public pension exemption dollar-for-dollar (Section A line 3). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Previous value: -"state taxable income for the state tax targets (us.ca/us.va/us.il.income_tax; parameters via lookup_tax_parameter)"New value: +"state taxable income for the state tax targets (us.ca/us.va/us.il/us.ny/us.oh/us.nc/us.ga/us.md income_tax; parameters via lookup_tax_parameter)"

Added value: +{
+  "description": "Maryland Filing Status 6 — the filer can be claimed as a dependent on another person's return: every Chart 10A exemption is $0 and the poverty level credit is denied (us.md.exemption_amount / us.md.poverty_level_credit).",
+  "type": "boolean"
+}

Added value: +{
+  "description": "Earned income for the Maryland poverty level credit (Form 502 line 1b / Worksheet 18B line 2): wages, salaries, tips, other employee compensation plus net self-employment profit — do NOT net farm/business losses. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "anyOf": [
+    {
+      "type": "integer"
+    },
+    {
+      "type": "string"
+    }
+  ],
+  "description": "Maryland exemption COUNT: Form 502 Exemptions areas A (self + spouse) plus C (dependents from Form 502B line 3) — each worth the Chart 10A phased amount via us.md.exemption_amount. Do NOT include the age-65+/blind area-B boxes (those are a separate unphased $1,000 each)."
+}

Added value: +{
+  "description": "Federal adjusted gross income (Maryland Form 502 line 1) — keys the exemption phase-out chart (us.md.exemption_amount), the child tax credit phase-out (us.md.ctc), and the $350,000 Form 502CG surtax gate. May be negative. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Maryland Form 502 line 7 (federal AGI + Maryland additions) for the poverty level credit gate (Worksheet 18B line 1; MFS filers who filed a joint federal return use the JOINT federal AGI + additions). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "anyOf": [
+    {
+      "type": "integer"
+    },
+    {
+      "type": "string"
+    }
+  ],
+  "description": "Number of persons in the family/household from the federal return, for the Maryland poverty income guideline (2025: $15,650 for 1 + $5,500 each additional person — printed-chart exact through 8)."
+}

Added value: +{
+  "description": "Form 502CG line 9 — net capital gain income SUBJECT to Maryland's 2% additional tax (line 1c gain minus the six 502CG exempt classes: primary-residence sale under $1.5M, retirement-plan assets, livestock, easement land, trade-or-business property, nonprofit affordable housing). Only nonzero when federal AGI exceeds $350,000. Feeds us.md.capital_gains_surtax (Form 502 lines 20a/21b). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "anyOf": [
+    {
+      "type": "integer"
+    },
+    {
+      "type": "string"
+    }
+  ],
+  "description": "Number of Maryland CTC qualified children on Form 502B: dependents UNDER 6 at year end, or over 5 and under 17 WITH a disability (assessment attached) — us.md.ctc ($500 each, H.B. 352 phase-out over $15,000 FAGI, gone above $24,000)."
+}

Added value: +{
+  "description": "ONE person's qualifying pension/retirement annuity in federal AGI for the Maryland pension exclusion (Worksheet 13A line 1): § 401(a)/403/457(b) employee-retirement-system income only — IRAs (traditional/Roth/rollover), SEP, Keogh, ineligible deferred comp, and foreign retirement income do NOT qualify; the person must be 65+ or totally disabled (or have a totally disabled spouse). Evaluate us.md.pension_exclusion once per qualifying spouse. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "The SAME person's TOTAL Social Security and Railroad Retirement benefits (Tier I + Tier II), whether or not federally taxable — Worksheet 13A line 3 reduces the $41,200 maximum dollar-for-dollar. On a joint return count only the pension-receiving spouse's benefits. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Maryland taxing subdivision — the county (or Baltimore City) where the filer resided on the LAST day of the tax year (Form 502 political-subdivision box), driving the us.md.local_tax rate (2025 chart: 2.25%-3.30%; Anne Arundel and Frederick are bracketed/tiered by filing status). Use nonresident for the Tax-Gen. § 10-106.1 special 2.25% nonresident rate.",
+  "enum": [
+    "baltimore_city",
+    "allegany",
+    "anne_arundel",
+    "baltimore_county",
+    "calvert",
+    "caroline",
+    "carroll",
+    "cecil",
+    "charles",
+    "dorchester",
+    "frederick",
+    "garrett",
+    "harford",
+    "howard",
+    "kent",
+    "montgomery",
+    "prince_georges",
+    "queen_annes",
+    "st_marys",
+    "somerset",
+    "talbot",
+    "washington",
+    "wicomico",
+    "worcester",
+    "nonresident"
+  ],
+  "type": "string"
+}

Added value: +{
+  "anyOf": [
+    {
+      "type": "integer"
+    },
+    {
+      "type": "string"
+    }
+  ],
+  "description": "Form 500 line 7c total dependents (7a qualified + 7b unborn-with-heartbeat; never self/spouse) — each worth the $4,000 Georgia dependent exemption (us.ga.dependent_exemption)."
+}

Added value: +{
+  "description": "Primary taxpayer's Georgia retirement-exclusion tier (O.C.G.A. § 48-7-27(a)(5)(D)): 62-64 during any part of the year or permanently and totally disabled → $35,000 cap; 65+ during any part of the year → $65,000 cap.",
+  "enum": [
+    "none",
+    "62to64OrDisabled",
+    "65plus"
+  ],
+  "type": "string"
+}

Added value: +{
+  "description": "Federal adjusted gross income (Form 500 line 8, Form 1040 line 11 verbatim — never federal taxable income) — keys the Low Income Credit table. Can be negative. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "The federal § 21 child and dependent care credit CLAIMED AND ALLOWED (Form 2441 line 11, liability-limited) — Georgia's IND-CR 202 credit is 50% of it (us.ga.cdcc). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "anyOf": [
+    {
+      "type": "integer"
+    },
+    {
+      "type": "string"
+    }
+  ],
+  "description": "GA Low Income Credit Worksheet line 3: 1 if filer or spouse is 65+, 2 if both (the statute's 65+ double credit as extra exemptions)."
+}

Added value: +{
+  "anyOf": [
+    {
+      "type": "integer"
+    },
+    {
+      "type": "string"
+    }
+  ],
+  "description": "GA Low Income Credit Worksheet line 2 exemptions: self + spouse + natural/legally adopted children ONLY (never other dependents, never unborn dependents)."
+}

Added value: +{
+  "description": "Primary taxpayer's earned income (wages/salaries/business) — the exclusion counts at most $5,000 of it (Schedule 1 page 2 worksheet 'Maximum Earned Income'). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Primary taxpayer's UNEARNED retirement income for the Georgia exclusion (pensions, annuities, interest, dividends, net rents, capital gains, royalties, military retirement — jointly-owned property income at 50%; NEVER Social Security/RRB, which subtract separately, and never lottery/gambling). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Spouse's Georgia retirement-exclusion tier (each spouse qualifies separately; the exclusion is never shared).",
+  "enum": [
+    "none",
+    "62to64OrDisabled",
+    "65plus"
+  ],
+  "type": "string"
+}

Added value: +{
+  "description": "Spouse's earned income for the exclusion worksheet (at most $5,000 counts). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Spouse's unearned retirement income for the Georgia exclusion (same definition, own items + 50% of joint). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "NC Schedule A charitable contributions allowed under IRC § 170 for the year (federal AGI-percentage limits apply; NO NC dollar cap and no § 68 overall limitation). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "NC Schedule A line 8 repayment of claim-of-right income (repayments over $3,000 deducted in full — supply only qualifying amounts). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Federal adjusted gross income (D-400 line 6, Form 1040 line 11 verbatim) — keys the NC child-deduction table tiers and the Schedule A 7.5% medical floor. Can be negative. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "NC Schedule A line 7a qualified medical and dental expenses BEFORE the floor — the rule subtracts 7.5% of ncFederalAgi (D-400 Schedule A lines 7b-7d). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "NC Schedule A qualified home mortgage interest (IRC § 163(h)) — combined with real estate property taxes under the $20,000 NC cap (both spouses combined, MFJ or MFS). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "NC Schedule A real estate property taxes (IRC § 164 real property portion only — NC allows NO state/local income tax deduction) — inside the $20,000 combined cap with mortgage interest. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "anyOf": [
+    {
+      "type": "integer"
+    },
+    {
+      "type": "string"
+    }
+  ],
+  "description": "Count of dependents claimed on NJ-1040 lines 10/11 who were age 5 or younger on the last day of the tax year (born 2020 or later for TY2025) — the NJ Child Tax Credit multiplier (us.nj.ctc)."
+}

Added value: +{
+  "description": "NJ flat-$260 EITC eligibility attested (2025 NJ-1040 line 58): no qualifying child, at least 18 years old, met ALL federal EIC requirements except the age requirement (NJ eliminated both the under-25 floor and the 65+ ceiling), and not claimed as a dependent on another return.",
+  "type": "boolean"
+}

Added value: +{
+  "description": "The federal child and dependent care credit (Form 2441) — Worksheet J line 1 input for us.nj.cdcc. Where the federal liability limit zeroed an otherwise-allowable credit, NJ's mock-return guidance supports the credit the filer WOULD have been eligible for; disclose which 2441 amount was supplied. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "New Jersey gross income (NJ-1040 line 29: total category income minus the pension/retirement exclusions, BEFORE exemptions and deductions) — keys the Estimated Use Tax Chart (us.nj.use_tax) and the $10,000/$20,000 filing threshold. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Married filing separately AND both spouses maintained the SAME principal residence — halves the NJ property tax deduction cap ($7,500) and the credit/threshold amounts ($25).",
+  "type": "boolean"
+}

Added value: +{
+  "description": "NJ pension-exclusion age/disability gate attested: the filer (or spouse on a joint return) was age 62 or older OR blind/disabled per Social Security guidelines on the last day of the tax year (2025 NJ-1040 line 28a).",
+  "type": "boolean"
+}

Added value: +{
+  "description": "NJ-1040 line 20a taxable pension/annuity/IRA income ELIGIBLE for the line 28a exclusion — on a joint return where only one spouse is 62+/disabled, ONLY that spouse's pension income (the ineligible spouse's share never excludes). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "NJ-1040 line 40a: property taxes due and paid on the principal residence (homeowners), or 18% of rent paid (tenants; 18% of site fees for mobile-home owners), after any Worksheet G multi-owner/multi-unit proration. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "NJ-1040 line 27 total income (all categories, before the pension exclusion) — the pension-exclusion chart tier and $150,000 cliff key on this amount. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Ohio joint filing credit gate attested: each spouse has at least $500 of QUALIFYING income included in Ohio AGI — not interest, dividends/distributions, capital gains, or rents/royalties, and not amounts deducted on the Schedule of Adjustments (deducted business income, Social Security, uniformed-services retirement never qualify).",
+  "type": "boolean"
+}

Added value: +{
+  "description": "Retirement income received on account of retirement and still INCLUDED in Ohio AGI (both spouses combined) — the us.oh.retirement_income_credit Table 2 input. Excludes everything deducted on the Schedule of Adjustments (Social Security, railroad, uniformed-services retirement). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "anyOf": [
+    {
+      "type": "integer"
+    },
+    {
+      "type": "string"
+    }
+  ],
+  "description": "IT 1040 line 4 exemption count: self (unless claimable as a dependent on another return), spouse if filing jointly, plus federal dependents (Schedule of Dependents)."
+}

Added value: +{
+  "description": "Federal Form 2441 line 11 (the liability-LIMITED child and dependent care credit actually allowed federally) — the Ohio CDCC's 25% base when MAGI is $20,000-$39,999. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Federal Form 2441 line 9c (the tentative child and dependent care credit BEFORE the federal liability limit; equals line 9a absent prior-year-expense amounts) — the Ohio CDCC's 100% base when MAGI is under $20,000. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Ohio modified adjusted gross income (MAGI): Ohio adjusted gross income (IT 1040 line 3) PLUS the business income deduction (Schedule of Adjustments line 13) — the base for the exemption tiers and most credit gates (2025 booklet p. 8). Can be negative. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Ohio Schedule of Credits line 11 (line 8c tax less the line 2-9 credits) — the joint filing credit's percentage base. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "IT 1040 line 6 taxable business income (Schedule of Business Income line 15: business income remaining after the $250,000/$125,000 Business Income Deduction, limited to the line 5 Ohio income tax base) — taxed flat 3% by us.oh.business_income_tax. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "PA Schedule O § 529 tuition-program contribution deduction, ALREADY capped by the caller at $19,000 per beneficiary per taxpayer-spouse (2025) — the corpus cannot see per-beneficiary detail. No deduction for 529-to-529 rollovers or beneficiary changes. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "PA Schedule O § 529A ABLE contribution deduction, capped by the caller at the annual federal gift-tax exclusion ($19,000 for 2025). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Taxpayer's own net income or LOSS from business/profession/farm (PA-40 line 4 class, after within-class netting of the taxpayer's own activities). Negative allowed; a loss never offsets other classes or the spouse. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "PA compensation adjustment: W-2 Box 16 total MINUS Box 1 total (PA taxes 401(k)/elective deferrals as compensation; active-duty pay outside PA and other exempt items reduce it). May be negative. Default 0 assumes Box 16 = Box 1. Taxable early retirement-plan/IRA distributions under PA's cost-recovery method also go here. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "PA-taxable dividend income (PA-40 line 3, gross class) INCLUDING mutual-fund capital gains distributions, which PA classifies as dividends. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "PA Schedule SP Section III nontaxable add-backs to eligibility income: nontaxable interest/dividends/gains, alimony received, insurance proceeds and inheritances (incl. 1099-R code-4 box 1), gifts/awards/prizes (incl. noncash PA Lottery), non-PA income, nontaxable military pay (not combat), excluded home-sale gain, nontaxable educational assistance, outside cash support. Do NOT add Social Security/RRB, eligible retirement benefits, child support, military pensions, workers' comp, personal-injury damages, or sick/disability pay. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "PA-taxable income from estates or trusts (PA-40 line 7, Schedule J) — an estate or trust cannot distribute a loss, so this is never negative. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "PA-taxable gambling and lottery winnings (PA-40 line 8, Schedule T) net of wager costs (PA Lottery ticket costs deductible only for tickets bought on/after 1/1/2016); noncash PA Lottery prizes are exempt. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "PA-taxable interest income (PA-40 line 2, gross class — no expenses; forfeited-interest penalties may offset within the class before entry). Includes commercial-annuity income taxable as PA interest. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "PA Schedule O Medical Savings Account + Health Savings Account contribution deductions — limited to the amounts allowed for FEDERAL income tax purposes (supply the federal-allowed total). In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Taxpayer's own net gain or LOSS from sale/exchange/disposition of property (PA-40 line 5 class). Negative allowed; no carryover, no cross-class or spousal offset. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Taxpayer's own net income or LOSS from rents/royalties/patents/copyrights (PA-40 line 6 class). Negative allowed; short-term rentals (<30 days) belong in the business class instead. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "PA resident credit for income tax paid to other states (PA-40 line 22, Schedule G-L; not allowed for reciprocal-state compensation: IN, MD, NJ, OH, VA, WV). Subtracts from tax BEFORE Tax Forgiveness per Schedule SP Section IV. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "anyOf": [
+    {
+      "type": "integer"
+    },
+    {
+      "type": "string"
+    }
+  ],
+  "description": "PA Schedule SP dependent CHILDREN count (natural/adopted/step; grandchild of a grandparent; foster child of a foster parent — never aunts/uncles/unrelated persons) claimable as federal dependents; adult qualifying children count. Raises the Tax Forgiveness eligibility-income threshold $9,500 each."
+}

Added value: +{
+  "description": "Spouse's own net income or LOSS from business/profession/farm (PA-40 line 4 class). Negative allowed; never netted against the taxpayer's. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Spouse's own net gain or LOSS from disposition of property (PA-40 line 5 class). Negative allowed; never netted against the taxpayer's. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "Spouse's own net income or LOSS from rents/royalties/patents/copyrights (PA-40 line 6 class). Negative allowed; never netted against the taxpayer's. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}

Added value: +{
+  "description": "PA Schedule UE unreimbursed employee business expenses (PA-40 line 1b) — a compensation-class expense, not a line-10 deduction. In dollars.",
+  "type": [
+    "number",
+    "string"
+  ]
+}