Tax and Computation
Tax and Computation
Versioned Statutory Calculators
OpenFisca- and Catala-style models, source-to-code traceability, periods, parameters, dependency graphs, unknowns, explanations, tests, overrides, publication, and human review.
Structured Visual
Jurisdiction: US; as of 2026-08-28; not legal advice; Render structure, refuse interpretation, cite, abstain, and hand off.
RENDER STRUCTURE · REFUSE INTERPRETATION · CITE · ABSTAIN · HAND-OFF: render structure, refuse interpretation, cite provenance, abstain when unsupported, and hand off to human review.
Scope, tax-year, and honesty note
Jurisdiction: United States federal income-tax overview with a Texas state/local property-tax supplement; tax year: 2026 synthetic classroom year; source snapshot as of 2026-08-29. Tax years, inflation adjustments, rates, forms, facts, jurisdictions, elections, deadlines, and guidance change. Synthetic inputs are classroom data, not legal, tax, accounting, filing, payment, collection, protest, or planning advice. The model cannot determine income, deductions, credits, liability, deadlines, deficiency, assessment, lien, levy, exemption, value, protest, sale, refund, or outcome. Cite, expose gaps, abstain, and hand off.
See the essential structure first
Start with this deliberately incomplete structure, then use the pinned authorities, worked application, exceptions, and handoff below. This deliberately incomplete preview has 6 nodes; exceptions and legal consequences remain in the sourced prose below.
Jurisdiction: US; as of 2026-08-28; not legal advice; Render structure, refuse interpretation, cite, abstain, and hand off.
RENDER STRUCTURE · REFUSE INTERPRETATION · CITE · ABSTAIN · HAND-OFF: render structure, refuse interpretation, cite provenance, abstain when unsupported, and hand off to human review.
Begin with tax doctrine
Statutory calculators should encode a versioned dependency graph rather than a spreadsheet of unlabeled constants. OpenFisca-style period variables and parameter trees and Catala-style literate source-to-code scopes illustrate useful engineering patterns: each rule links to text, definitions, effective dates, jurisdiction, tax year, units, rounding, exceptions, and tests. Missing or disputed predicates propagate unknown rather than zero or false. Explanations show the exact path from input to result. A calculator output is nonbinding and cannot choose elections, resolve facts, sign a return, or replace professional review.
Gross-income input contract
Section Sixty-One anchors the broad input rule and category coordinates used by the calculator. Verbatim source text: “§61. Gross income defined (a) General definition Except as otherwise provided in this subtitle, gross income means all income from whatever source derived, including (but not limited to) the following items: (1) Compensation for services, including fees, commissions, fringe benefits, and similar items; (2) Gross income derived from business; (3) Gains derived from dealings in property; (4) Interest; (5) Rents; (6) Royalties; (7) Dividends; (8) Annuities; (9) Income from life insurance and endowment contracts; (10) Pensions; (11) Income from discharge of indebtedness; (12) Distributive share of partnership gross income; (13) Income in respect of a decedent; and (14) Income from an interest in an estate or trust. (b) Cross references For items specifically included in gross income, see part II (sec. 71 and following). For items specifically excluded from gross income, see part III (sec. 101 and following). (Aug. 16, 1954, ch. 736, 68A Stat. 17 ; Pub. L. 98–369, div. A, title V, §531(c), July 18, 1984, 98 Stat. 884 ; Pub. L. 115–97, title I, §11051(b)(1)(A), Dec. 22, 2017, 131 Stat. 2089 .)” Source: 26 U.S.C. § 61; https://www.neochart.com/catalog/federal/tax/title_26/chapter_1/section_61/title26_sec61_bcd7ff77d1ff/61_gross_income_defined_0001/index.html; data via neochart.com, snapshot 2026-08.
Taxable-income function
Section Sixty-Three anchors taxable-income definitions, deduction branches, filing status, and tax-year-sensitive parameters. Verbatim source text: “§63. Taxable income defined (a) In general Except as provided in subsection (b), for purposes of this subtitle, the term "taxable income" means gross income minus the deductions allowed by this chapter (other than the standard deduction). (b) Individuals who do not itemize their deductions In the case of an individual who does not elect to itemize his deductions for the taxable year, for purposes of this subtitle, the term "taxable income" means adjusted gross income, minus- (1) the standard deduction, (2) the deduction for personal exemptions provided in section 151, (3) any deduction provided in section 199A, (4) the deduction provided in section 170(p), (5) the deduction provided in section 224, (6) the deduction provided in section 225 and 1 (7) so much of the deduction allowed by section 163(a) as is attributable to the exception under section 163(h)(4)(A). (c) Standard deduction For purposes of this subtitle- (1) In general Except as otherwise provided in this subsection, the term "standard deduction" means the sum of- (A) the basic standard deduction, and (B) the additional standard deduction. (2) Basic standard deduction For purposes of paragraph (1), the basic standard deduction is- (A) 200 percent of the dollar amount in effect under subparagraph (C) for the taxable year in the case of- (i) a joint return, or (ii) a surviving spouse (as defined in section 2(a)), (B) $4,400 in the case of a head of household (as defined in section 2(b)), or (C) $3,000 in any other case. (3) Additional standard deduction for aged and blind For purposes of paragraph (1), the additional standard deduction is the sum of each additional amount to which the taxpayer is entitled under subsection (f). (4) Adjustments for inflation In the case of any taxable year beginning in a calendar year after 1988, each dollar amount contained in paragraph (2)(B), (2)(C), or (5) or subsection (f) shall be increased by an amount equal to- (A) such dollar amount, multiplied by (B) the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, by substituting for "calendar year 2016" in subparagraph (A)(ii) thereof- (i) "calendar year 1987" in the case of the dollar amounts contained in paragraph (2)(B), (2)(C), or (5)(A) or subsection (f), and (ii) "calendar year 1997" in the case of the dollar amount contained in paragraph (5)(B). (5) Limitation on basic standard deduction in the case of certain dependents In the case of an individual with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the basic standard deduction applicable to such individual for such individual's taxable year shall not exceed the greater of- (A) $500, or (B) the sum of $250 and such individual's earned income. (6) Certain individuals, etc., not eligible for standard deduction In the case of- (A) a married individual filing a separate return where either spouse itemizes deductions, (B) a nonresident alien individual, (C) an individual making a return under section 443(a)(1) for a period of less than 12 months on account of a change in his annual accounting period, or (D) an estate or trust, common trust fund, or partnership, the standard deduction shall be zero. (7) Special rules for taxable years beginning after 2017 In the case of a taxable year beginning after December 31, 2017- (A) Increase in standard deduction Paragraph (2) shall be applied- (i) by substituting "$23,625" for "$4,400" in subparagraph (B), and (ii) by substituting "$15,750" for "$3,000" in subparagraph (C). (B) Adjustment for inflation (i) In general Paragraph (4) shall not apply to the dollar amounts contained in paragraphs (2)(B) and (2)(C). (ii) Adjustment of increased amounts In the case of a taxable year beginning after 2025, the $23,625 and $15,750 amounts in subparagraph (A) shall each be increased by an amount equal to- (I) such dollar amount, multiplied by (II) the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, determined by substituting "2024" for "2016" in subparagraph (A)(ii) thereof. If any increase under this clause is not a multiple of $50, such increase shall be rounded to the next lowest multiple of $50. (d) Itemized deductions For purposes of this subtitle, the term "itemized deductions" means the deductions allowable under this chapter other than- (1) the deductions allowable in arriving at adjusted gross income, and (2) any deduction referred to in any paragraph of subsection (b). (e) Election to itemize (1) In general Unless an individual makes an election under this subsection for the taxable year, no itemized deduction shall be allowed for the taxable year. For purposes of this subtitle, the determination of whether a deduction is allowable under this chapter shall be made without regard to the preceding sentence. (2) Time and manner of election Any election under this subsection shall be made on the taxpayer's return, and the Secretary shall prescribe the manner of signifying such election on the return. (3) Change of election Under regulations prescribed by the Secretary, a change of election with respect to itemized deductions for any taxable year may be made after the filing of the return for such year. If the spouse of the taxpayer filed a separate return for any taxable year corresponding to the taxable year of the taxpayer, the change shall not be allowed unless, in accordance with such regulations- (A) the spouse makes a change of election with respect to itemized deductions, for the taxable year covered in such separate return, consistent with the change of treatment sought by the taxpayer, and (B) the taxpayer and his spouse consent in writing to the assessment (within such period as may be agreed on with the Secretary) of any deficiency, to the extent attributable to such change of election, even though at the time of the filing of such consent the assessment of such deficiency would otherwise be prevented by the operation of any law or rule of law. This paragraph shall not apply if the tax liability of the taxpayer's spouse for the taxable year corresponding to the taxable year of the taxpayer has been compromised under section 7122. (f) Aged or blind additional amounts (1) Additional amounts for the aged The taxpayer shall be entitled to an additional amount of $600- (A) for himself if he has attained age 65 before the close of his taxable year, and (B) for the spouse of the taxpayer if the spouse has attained age 65 before the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b). (2) Additional amount for blind The taxpayer shall be entitled to an additional amount of $600- (A) for himself if he is blind at the close of the taxable year, and (B) for the spouse of the taxpayer if the spouse is blind as of the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b). For purposes of subparagraph (B), if the spouse dies during the taxable year the determination of whether such spouse is blind shall be made as of the time of such death. (3) Higher amount for certain unmarried individuals In the case of an individual who is not married and is not a surviving spouse, paragraphs (1) and (2) shall be applied by substituting "$750" for "$600". (4) Blindness defined For purposes of this subsection, an individual is blind only if his central visual acuity does not exceed 20/200 in the better eye with correcting lenses, or if his visual acuity is greater than 20/200 but is accompanied by a limitation in the fields of vision such that the widest diameter of the visual field subtends an angle no greater than 20 degrees. (g) Marital status For purposes of this section, marital status shall be determined under section 7703. (Aug. 16, 1954, ch. 736, 68A Stat. 18 ; Pub. L. 95–30, title I, §102(a), May 23, 1977, 91 Stat. 135 ; Pub. L. 95–600, title I, §101(b), Nov. 6, 1978, 92 Stat. 2769 ; Pub. L. 97–34, title I, §§104(b), 111(b)(4), 121(b), (c)(2), Aug. 13, 1981, 95 Stat. 189 , 194, 196, 197; Pub. L. 99–514, title I, §102(a), title XII, §1272(d)(6), Oct. 22, 1986, 100 Stat. 2099 , 2594; Pub. L. 100–647, title I, §1001(b)(1), Nov. 10, 1988, 102 Stat. 3349 ; Pub. L. 101–508, title XI, §§11101(d)(1)(D), 11801(a)(4), Nov. 5, 1990, 104 Stat. 1388–405 , 1388-520; Pub. L. 103–66, title XIII, §13201(b)(3)(D), Aug. 10, 1993, 107 Stat. 459 ; Pub. L. 105–34, title XII, §1201(a), Aug. 5, 1997, 111 Stat. 993 ; Pub. L. 107–16, title III, §301(a), (b), (c)(2), June 7, 2001, 115 Stat. 53 , 54; Pub. L. 107–147, title IV, §411(e), Mar. 9, 2002, 116 Stat. 46 ; Pub. L. 108–27, title I, §103(a), May 28, 2003, 117 Stat. 754 ; Pub. L. 108–311, title I, §101(b), Oct. 4, 2004, 118 Stat. 1167 ; Pub. L. 110–289, div. C, title I, §3012(a), (b), July 30, 2008, 122 Stat. 2891 , 2892; Pub. L. 110–343, div. C, title II, §204(a), title VII, §706(b)(1), (2), Oct. 3, 2008, 122 Stat. 3865 , 3922; Pub. L. 111–5, div. B, title I, §1008(c), Feb. 17, 2009, 123 Stat. 318 ; Pub. L. 113–295, div. A, title II, §221(a)(13), Dec. 19, 2014, 128 Stat. 4039 ; Pub. L. 115–97, title I, §§11002(d)(1)(K), 11011(b)(2), (3), 11021(a), Dec. 22, 2017, 131 Stat. 2060 , 2070, 2072; Pub. L. 115–141, div. T, §101(a)(2)(A), Mar. 23, 2018, 132 Stat. 1155 ; Pub. L. 116–260, div. EE, title II, §212(b), Dec. 27, 2020, 134 Stat. 3067 ; Pub. L. 119–21, title VII, §§70102(a), (b), 70201(b), 70202(b), 70203(b), July 4, 2025, 139 Stat. 158 , 171, 174, 177.) Inflation Adjusted Items for Certain Years For inflation adjustment of certain items in this section, see Revenue Procedures listed in a table under section 1 of this title.” Source: 26 U.S.C. § 63; https://www.neochart.com/catalog/federal/tax/title_26/chapter_1/section_63/title26_sec63_29b56b2fe97c/63_taxable_income_defined_0001/index.html; data via neochart.com, snapshot 2026-08.
Pin the synthetic tax record
A synthetic calculator package retains the original income, deduction, bracket, credit, withholding and handoff concepts as typed variables, source-bound functions, period parameters, dependency edges, test vectors, unknown values, explanations, release metadata, and reviewer decisions.
Compute the stipulated liability pipeline
For the 2026 synthetic classroom year record: gross income $90000.00 minus stipulated above-the-line deductions $5000.00 gives adjusted gross income $85000.00. Subtract the stipulated section Sixty-Three deduction of $15000.00 to get taxable income $70000.00. A stipulated rate-table computation produces $10000.00 before credits; subtract a $2000.00 credit to get $8000.00 before payments. Deductions reduced the base; the credit reduced computed tax dollar for dollar. Rates, eligibility, limits, elections, refundable treatment, and actual liability are not inferred.
Work the tax application
The engine evaluates the stipulated liability pipeline and reproduces eight thousand before payments, with separate nodes for adjusted gross income, taxable income, pre-credit tax and credit. A missing dependent predicate remains unknown and does not silently become zero dependents. Changing the tax year selects a different parameter package rather than editing historical results. Every output exposes its source and test vector and carries a nonbinding handoff.
Read the populated tax record
The calculator record contains package, jurisdiction, tax year, as-of, source, paragraph, effective date, amendment, variable, type, unit, period, input, provenance, parameter, formula, dependency, deduction, credit, cap, election, exception, rounding, unknown, conflict, explanation, test, expected value, mutation, override, build hash, release, deprecation, rollback, limitation, and reviewer. The artifact contains 16 populated rows.
Jurisdiction: US; as of 2026-08-28; not legal advice; Render structure, refuse interpretation, cite, abstain, and hand off.
RENDER STRUCTURE · REFUSE INTERPRETATION · CITE · ABSTAIN · HAND-OFF: render structure, refuse interpretation, cite provenance, abstain when unsupported, and hand off to human review.
Read the complete record
The complete record keeps sources, stated facts, and questions for review separate. Pinned authorities: Verbatim federal or Texas tax text. 26 U.S.C. § 61: Gross-income input contract: Section Sixty-One anchors the broad input rule and category coordinates used by the calculator.. 26 U.S.C. § 63: Taxable-income function: Section Sixty-Three anchors taxable-income definitions, deduction branches, filing status, and tax-year-sensitive parameters.. Synthetic tax record: Classroom inputs, not reported positions. Rule package: Synthetic jurisdiction package for one tax year with source citations, effective dates, parameters, variables, formulas, units, rounding and explanations. Tax unit: Individual, filing-status label, income rows, deduction predicates, credit predicates, payments, missing dependent fact and disputed property item. Execution: Dependency graph, evaluation period, input validation, unknown propagation, rule trace, override, regression test, publication hash and reviewer. Tax trace: Source, classification, calculation, event, notice, dispute, handoff. Source layer: Citation, paragraph, verbatim text, jurisdiction, tax year, effective date, amendment, definition, cross-reference, interpretation and source hash. Data model: Tax unit, person, entity, item, variable, type, unit, period, provenance, confidence, missing, dispute and privacy. Rule graph: Gross income, adjusted gross income, taxable income, rate table, tax, credits, other taxes, payments and balance dependencies. Semantics: Rule versus parameter, inclusion, exclusion, deduction, credit, threshold, phaseout, cap, election, exception, priority, rounding and temporal scope. Execution safety: Three-valued unknown, conflict, cycle detection, no silent default, explanation path, source link, human override, access log and abstention. Verification: Example test, boundary test, property test, historical-year regression, amendment diff, mutation test, independent calculation and signed release. Publication: Package version, tax year, as-of, jurisdiction, build hash, source bundle, assumptions, limitations, deprecation and rollback.
Narrow summary
Encode tax law as source-linked period rules and parameters, propagate unknowns, verify historical versions, explain every result, and keep outputs nonbinding.