RetIQ — Financial Calculation Validation Report

Federal Tax (MFJ) 10/10

Formula

Taxable Income (TI) = Gross Income − Standard Deduction

Tax = Σ [ min(TI, bracket_top) − bracket_bottom ] × rate

for each bracket where TI > bracket_bottom

IRC §1 • IRS Rev. Proc. 2025-32, §4.01 • OBBB Act P.L. 119-21 §101 • IRS source →

Authority: Internal Revenue Service
Documents:
• IRS Revenue Procedure 2025-32, Section 4.01 — Tax Rate Tables
• One Big Beautiful Bill Act (P.L. 119-21), signed July 4, 2025 — Permanent extension of TCJA brackets
Method: Seven marginal tax brackets verified at exact boundary amounts for both MFJ and Single filing status. Cumulative tax computed manually at each bracket top and compared against engine output.

Test	Expected	Actual	Result
Top of 10% bracket ($24,800)	2,480	2,480	✓
Top of 12% bracket ($100,800)	11,600	11,600	✓
Top of 22% bracket ($211,400)	35,932	35,932	✓
Top of 24% bracket ($403,550)	82,048	82,048	✓
Top of 32% bracket ($512,450)	116,896	116,896	✓
Top of 35% bracket ($768,700)	206,584	206,584	✓
In 37% bracket ($1,000,000)	292,165	292,165	✓
Zero income	0	0	✓
Mid-bracket $50,000	5,504	5,504	✓
Mid-bracket $150,000	22,424	22,424	✓

Federal Tax (Single) 6/6

Formula

Taxable Income (TI) = Gross Income − Standard Deduction

Tax = Σ [ min(TI, bracket_top) − bracket_bottom ] × rate

for each bracket where TI > bracket_bottom

IRC §1 • IRS Rev. Proc. 2025-32, §4.01 • OBBB Act P.L. 119-21 §101 • IRS source →

Authority: Internal Revenue Service
Documents:
• IRS Revenue Procedure 2025-32, Section 4.01 — Tax Rate Tables
• One Big Beautiful Bill Act (P.L. 119-21), signed July 4, 2025 — Permanent extension of TCJA brackets
Method: Seven marginal tax brackets verified at exact boundary amounts for both MFJ and Single filing status. Cumulative tax computed manually at each bracket top and compared against engine output.

Test	Expected	Actual	Result
Top of 10% bracket ($12,400)	1,240	1,240	✓
Top of 12% bracket ($50,400)	5,800	5,800	✓
Top of 22% bracket ($105,700)	17,966	17,966	✓
Top of 24% bracket ($201,775)	41,024	41,024	✓
Mid-bracket $75,000	11,212	11,212	✓
$200,000 income	40,598	40,598	✓

Standard Deduction 8/8

Formula

Deduction = Base + Senior Addition + OBBB Senior Deduction

OBBB = min($6,000/person, $6,000 − 0.06 × max(0, MAGI − threshold))

Threshold: $150,000 MFJ / $75,000 Single • Phases out at 6% per $1,000

IRC §63(c) • IRS Rev. Proc. 2024-40, §3.01 • OBBB Act P.L. 119-21 §102 • IRS source →

Authority: Internal Revenue Service
Documents:
• IRS Revenue Procedure 2024-40, Section 3.01 — Standard Deduction
• One Big Beautiful Bill Act (P.L. 119-21) Section 102 — Additional Senior Deduction
• IRS Fact Sheet FS-2025-03 — Tax deductions for working Americans and seniors
Method: Base standard deduction ($31,500 MFJ / $15,750 Single), existing senior additions ($1,600/$2,000), and new OBBB senior bonus deduction ($6,000/person with 6% phaseout above $150K MFJ / $75K Single).

Test	Expected	Actual	Result
MFJ base deduction	32,200	32,200	✓
Single base deduction	16,100	16,100	✓
Senior additional — MFJ (per person)	1,650	1,650	✓
Senior additional — Single	2,050	2,050	✓
OBBB Senior Deduction: $6,000 per person	6,000	6,000	✓
OBBB phaseout threshold — MFJ	150,000	150,000	✓
OBBB phaseout threshold — Single	75,000	75,000	✓
OBBB phaseout rate: 6% ($60 per $1,000 over threshold)	0.06	0.06	✓

SS Taxation (MFJ) 6/6

Formula

Provisional Income (PI) = AGI + Tax-Exempt Interest + 0.5 × SS Gross

If PI ≤ $32,000 MFJ ($25,000 Single): 0% of SS taxable

If PI between thresholds: min(0.50 × (PI − lower), 0.50 × SS Gross)

If PI > $44,000 MFJ ($34,000 Single): min(0.85 × (PI − upper) + 0.50 × $12,000, 0.85 × SS Gross)

IRC §86 • IRS Pub. 915, Worksheet 1 • IRS Pub. 915 →

Authority: Internal Revenue Service
Documents:
• IRC Section 86 — Social Security and Tier 1 Railroad Retirement Benefits
• IRS Publication 915 (2024) — Social Security and Equivalent Railroad Retirement Benefits
• IRS Publication 915, Worksheet 1 — Figuring Your Taxable Benefits
Method: Three-tier taxation: 0% when combined income below base threshold ($32K MFJ / $25K Single), up to 50% between thresholds, up to 85% above upper threshold ($44K MFJ / $34K Single). Verified with hand calculations matching Pub 915 Worksheet 1.

Test	Expected	Actual	Result
Below base threshold: $20K SS, $10K other → 0% taxable	0	0	✓
At base threshold: $24K SS, $20K other → 0% taxable	0	0	✓
Between thresholds: $30K SS, $25K other → partial	4,000	4,000	✓
Above upper: $30K SS, $60K other → 85% rule	25,500	25,500	✓
Very high income: $40K SS, $200K other → 85% cap	34,000	34,000	✓
Zero SS benefit → zero taxable	0	0	✓

SS Taxation (Single) 3/3

Formula

Provisional Income (PI) = AGI + Tax-Exempt Interest + 0.5 × SS Gross

If PI ≤ $32,000 MFJ ($25,000 Single): 0% of SS taxable

If PI between thresholds: min(0.50 × (PI − lower), 0.50 × SS Gross)

If PI > $44,000 MFJ ($34,000 Single): min(0.85 × (PI − upper) + 0.50 × $12,000, 0.85 × SS Gross)

IRC §86 • IRS Pub. 915, Worksheet 1 • IRS Pub. 915 →

Authority: Internal Revenue Service
Documents:
• IRC Section 86 — Social Security and Tier 1 Railroad Retirement Benefits
• IRS Publication 915 (2024) — Social Security and Equivalent Railroad Retirement Benefits
• IRS Publication 915, Worksheet 1 — Figuring Your Taxable Benefits
Method: Three-tier taxation: 0% when combined income below base threshold ($32K MFJ / $25K Single), up to 50% between thresholds, up to 85% above upper threshold ($44K MFJ / $34K Single). Verified with hand calculations matching Pub 915 Worksheet 1.

Test	Expected	Actual	Result
Below base: $20K SS, $10K other → 0%	0	0	✓
Between thresholds: $24K SS, $20K other → partial	3,500	3,500	✓
Above upper: $30K SS, $40K other → 85% rule	22,350	22,350	✓

SS PIA 4/4

Formula

PIA = 90% × min(AIME, $1,226) + 32% × min(AIME − $1,226, $6,165) + 15% × max(0, AIME − $7,391)

AIME = Average Indexed Monthly Earnings (capped at wage base: $176,100 for 2025)

42 U.S.C. §415 • SSA OACT 2025 Bend Points • SSA POMS RS 00605.900 • SSA source →

Authority: Social Security Administration
Documents:
• SSA 2025 Bend Points — Office of the Chief Actuary (OACT)
• SSA POMS RS 00615.003 — Full Retirement Age
• SSA POMS RS 00615.301-304 — Early/Late Claiming Adjustments
• SSA 2025 Contribution and Benefit Base — $176,100
Method: PIA bend points ($1,226 / $7,391 for 2025), replacement rates (90%/32%/15%), wage base cap, FRA table for all birth years 1937-1960+, early claiming reduction (5/9% per month first 36, 5/12% beyond), and delayed retirement credits (8%/year capped at 70).

Test	Expected	Actual	Result
Low earner AIME=$1,000 → PIA=$900	900	900	✓
Mid earner AIME=$5,000 → PIA≈$2,311	2,311	2,311	✓
Max earner AIME=$15,375 → PIA≈$4,269	4,273.7	4,273	✓
Income above wage cap ($200K) capped at $184,500	4,273	4,273	✓

FRA 16/16

Formula (Full Retirement Age by birth year)

1943-1954: FRA = 66

1955-1959: FRA = 66 + (birthYear - 1954) * 2 months

1960+: FRA = 67

42 U.S.C. §416(l) • SSA full retirement age table

Sources: 42 U.S.C. §416(l) (definition of full retirement age); SSA full retirement age table by year of birth. Applies to both retirement benefits and the earnings test.

Test	Expected	Actual	Result
Born 1937 → FRA 65y 0m	780	780	✓
Born 1938 → FRA 65y 2m	782	782	✓
Born 1939 → FRA 65y 4m	784	784	✓
Born 1940 → FRA 65y 6m	786	786	✓
Born 1941 → FRA 65y 8m	788	788	✓
Born 1942 → FRA 65y 10m	790	790	✓
Born 1943 → FRA 66y 0m	792	792	✓
Born 1954 → FRA 66y 0m	792	792	✓
Born 1955 → FRA 66y 2m	794	794	✓
Born 1956 → FRA 66y 4m	796	796	✓
Born 1957 → FRA 66y 6m	798	798	✓
Born 1958 → FRA 66y 8m	800	800	✓
Born 1959 → FRA 66y 10m	802	802	✓
Born 1960+ → FRA 67y 0m	804	804	✓
Born 1975 → FRA 67y 0m	804	804	✓
Born 1990 → FRA 67y 0m	804	804	✓

SS Claiming 7/7

Formula (claiming-age adjustments to PIA)

Before FRA: benefit reduced 5/9% per month for first 36 months, then 5/12% per month beyond

After FRA: benefit increased 2/3% per month (8%/year) of delayed retirement credits

Delayed retirement credits stop accruing at age 70.

42 U.S.C. §402(q) (reduction) • §402(w) (delayed credits) • SSA POMS RS 00615

Sources: 42 U.S.C. §402(q) (early-claiming reduction); §402(w) (delayed retirement credits); SSA POMS RS 00615. Engine applies the appropriate adjustment based on claim age relative to FRA.

Test	Expected	Actual	Result
Claim at FRA (67) → 100% of PIA	2,000	2,000	✓
Claim at 62 (60 months early) → 70% of PIA	1,400	1,400	✓
Claim at 64 (36 months early) → 80% of PIA	1,600	1,600	✓
Claim at 65 (24 months early) → ~86.7% of PIA	1,733	1,733	✓
Claim at 70 (36 months late) → 124% of PIA	2,480	2,480	✓
Claim at 68 (12 months late) → 108% of PIA	2,160	2,160	✓
Claim at 72 → same as 70 (DRC capped)	2,480	2,480	✓

SS Reverse 5/5

Test	Expected	Actual	Result
PIA $3000 → claim 70 → reverse recovers ~$3000	3,000	3,000	✓
PIA $2500 → claim 62 → reverse recovers ~$2500	2,500	2,500	✓
PIA $2000 → claim 67 (FRA) → reverse recovers $2000 exactly	2,000	2,000	✓
PIA $4000 → claim 65 → reverse recovers ~$4000	4,000	3,999	✓
Zero current monthly returns 0	0	0	✓

RMD Table 34/34

Formula

RMD = Prior Year-End Account Balance ÷ Distribution Period (age-based divisor)

Divisors from IRS Uniform Lifetime Table III: age 72 → 27.4, age 80 → 20.2, age 90 → 12.2 …

IRC §401(a)(9) • IRS Pub. 590-B, Table III (Uniform Lifetime Table) • SECURE 2.0 Act §107 • IRS Pub. 590-B →

Authority: Internal Revenue Service
Documents:
• IRS Publication 590-B — Distributions from IRAs
• IRS Uniform Lifetime Table (Table III) — updated effective 2022
• SECURE 2.0 Act of 2022, Section 107 — RMD Start Age Changes
Method: All 34 divisors from the Uniform Lifetime Table (ages 72-105) verified to exact decimal. SECURE 2.0 RMD start ages confirmed: 72 (born <=1950), 73 (1951-1959), 75 (1960+).

Test	Expected	Actual	Result
Age 72 divisor = 27.4	27.4	27.4	✓
Age 73 divisor = 26.5	26.5	26.5	✓
Age 74 divisor = 25.5	25.5	25.5	✓
Age 75 divisor = 24.6	24.6	24.6	✓
Age 76 divisor = 23.7	23.7	23.7	✓
Age 77 divisor = 22.9	22.9	22.9	✓
Age 78 divisor = 22	22	22	✓
Age 79 divisor = 21.1	21.1	21.1	✓
Age 80 divisor = 20.2	20.2	20.2	✓
Age 81 divisor = 19.4	19.4	19.4	✓
Age 82 divisor = 18.5	18.5	18.5	✓
Age 83 divisor = 17.7	17.7	17.7	✓
Age 84 divisor = 16.8	16.8	16.8	✓
Age 85 divisor = 16	16	16	✓
Age 86 divisor = 15.2	15.2	15.2	✓
Age 87 divisor = 14.4	14.4	14.4	✓
Age 88 divisor = 13.7	13.7	13.7	✓
Age 89 divisor = 12.9	12.9	12.9	✓
Age 90 divisor = 12.2	12.2	12.2	✓
Age 91 divisor = 11.5	11.5	11.5	✓
Age 92 divisor = 10.8	10.8	10.8	✓
Age 93 divisor = 10.1	10.1	10.1	✓
Age 94 divisor = 9.5	9.5	9.5	✓
Age 95 divisor = 8.9	8.9	8.9	✓
Age 96 divisor = 8.4	8.4	8.4	✓
Age 97 divisor = 7.8	7.8	7.8	✓
Age 98 divisor = 7.3	7.3	7.3	✓
Age 99 divisor = 6.8	6.8	6.8	✓
Age 100 divisor = 6.4	6.4	6.4	✓
Age 101 divisor = 6	6	6	✓
Age 102 divisor = 5.6	5.6	5.6	✓
Age 103 divisor = 5.2	5.2	5.2	✓
Age 104 divisor = 4.9	4.9	4.9	✓
Age 105 divisor = 4.6	4.6	4.6	✓

RMD Calc 4/4

Formula

RMD = Balance(Dec 31, prior year) ÷ Distribution Period(current age)

Example: $1,000,000 ÷ 26.5 (age 73) = $37,736

IRC §401(a)(9) • IRS Pub. 590-B, Table III • IRS Pub. 590-B →

Authority: Internal Revenue Service
Documents:
• IRS Publication 590-B — Distributions from IRAs
• IRS Uniform Lifetime Table (Table III) — updated effective 2022
• SECURE 2.0 Act of 2022, Section 107 — RMD Start Age Changes
Method: All 34 divisors from the Uniform Lifetime Table (ages 72-105) verified to exact decimal. SECURE 2.0 RMD start ages confirmed: 72 (born <=1950), 73 (1951-1959), 75 (1960+).

Test	Expected	Actual	Result
Age 73, $1M balance → $37,736	37,736	37,736	✓
Age 80, $1M balance → $49,505	49,505	49,505	✓
Age 90, $1M balance → $81,967	81,967	81,967	✓
Age 100, $500K balance → $78,125	78,125	78,125	✓

RMD Joint Life 13/13

Formula (Joint Life and Last Survivor Expectancy)

Eligibility: ownerAge − spouseAge > 10 AND spouse is sole beneficiary (re-evaluated yearly)

RMD = Prior Year-End Balance ÷ JOINT_LIFE_TABLE[ownerAge][spouseAge]

Fallback: if ineligible (gap ≤ 10, flag off, or spouse deceased), use Uniform Lifetime (Table III)

IRC §401(a)(9) • IRS Pub 590-B Appendix B, Table II • Treas. Reg. §1.401(a)(9)-9(d) • IRS Pub 590-B PDF →

Authority: Internal Revenue Service
Documents:
• IRS Publication 590-B, Appendix B, Table II — Joint and Last Survivor Life Expectancy
• Treasury Regulation §1.401(a)(9)-9(d) — post-2022 divisor tables
• IRC §401(a)(9) — RMD rules
Method: 5 anchor divisors from Pub 590-B Table II verified to exact decimal, including the IRS worked example (owner 75 / spouse 64 = 25.3) and the user-reported 24-year-gap scenario (75 / 51 = 35.8). Boundary cases at exactly 10 years and 11 years verified. Eligibility helper tested for sole-beneficiary flag, spouse age null/zero, and spouse older than owner. 3,234 cells total in the engine; owner ages 72–120, spouse ages 20 through (owner − 11).

Test	Expected	Actual	Result
Table II: owner 75 / spouse 64 = 25.3 (IRS worked example)	25.3	25.3	✓
Table II: owner 73 / spouse 62 = 27.2 (11-yr gap boundary)	27.2	27.2	✓
Table II: owner 75 / spouse 51 = 35.8 (24-yr gap)	35.8	35.8	✓
Table II: owner 100 / spouse 89 = 6.8 (oldest at 11-yr gap)	6.8	6.8	✓
Table II: owner 120 / spouse 109 = 2.0 (table minimum)	2	2	✓
calcRMD uses Table II for 75/51 + sole beneficiary flag	27,933	27,933	✓
Exactly 10-year gap falls back to Uniform Lifetime	40,650	40,650	✓
Flag off → Uniform Lifetime even at 24-yr gap	40,650	40,650	✓
Missing Table II cell falls back to Uniform Lifetime	40,650	40,650	✓
usesJointLifeTable(75, 51, true) → true (24-yr gap + flag)	1	1	✓
usesJointLifeTable(75, 65, true) → false (exactly 10-yr gap)	0	0	✓
usesJointLifeTable(75, 51, false) → false (flag off)	0	0	✓
usesJointLifeTable(75, 80, true) → false (spouse older)	0	0	✓

RMD Start 5/5

Formula

RMD Start Age = 72 (born ≤ 1950) | 73 (born 1951–1959) | 75 (born ≥ 1960)

SECURE Act of 2019 §114 (age 72) • SECURE 2.0 Act of 2022 §107 (ages 73 and 75) • IRS source →

Authority: Internal Revenue Service
Documents:
• IRS Publication 590-B — Distributions from IRAs
• IRS Uniform Lifetime Table (Table III) — updated effective 2022
• SECURE 2.0 Act of 2022, Section 107 — RMD Start Age Changes
Method: All 34 divisors from the Uniform Lifetime Table (ages 72-105) verified to exact decimal. SECURE 2.0 RMD start ages confirmed: 72 (born <=1950), 73 (1951-1959), 75 (1960+).

Test	Expected	Actual	Result
Born 1950 → RMD starts at 72	72	72	✓
Born 1951 → RMD starts at 73	73	73	✓
Born 1959 → RMD starts at 73	73	73	✓
Born 1960 → RMD starts at 75	75	75	✓
Born 1980 → RMD starts at 75	75	75	✓

NIIT 1/1

Formula (Net Investment Income Tax)

NIIT = 3.8% × min(net_investment_income, MAGI − threshold)

Thresholds (not inflation-adjusted): ,000 MFJ / ,000 Single

Investment income includes capital gains, dividends, interest, royalties, rental.

IRC §1411 • IRS Form 8960

Sources: IRC §1411 (NIIT); IRS Form 8960 (computation). Thresholds are fixed by statute (not indexed). Engine applies NIIT on top of ordinary + CG tax when MAGI exceeds threshold.

Test	Expected	Actual	Result
Tax rate = 3.8%	1	1	✓

IRMAA (MFJ) 12/12

Formula

Surcharge = f(MAGI from 2 years prior, filing status) → 6-tier lookup table

Total Part B Premium = $185.00/mo (base) + IRMAA Part B surcharge

Total Part D Premium = Plan premium + IRMAA Part D surcharge

42 U.S.C. §1395r • CMS 2025 IRMAA Tables • CMS Pub. 100-02, Ch. 15 §40 • CMS source →

Authority: Centers for Medicare & Medicaid Services
Documents:
• CMS 2025 Medicare Parts B and D Income-Related Monthly Adjustment Amounts
• CMS Standard Part B Premium: $185.00/month (2025)
Method: All six IRMAA tiers verified for both MFJ and Single filing status. Part B premiums, Part D surcharges, and MAGI thresholds at each tier. Two-year MAGI lookback implemented.

Test	Expected	Actual	Result
Tier 0: below $218K — Part B annual	2,435	2,435	✓
Tier 0: below $218K — Part D annual	0	0	✓
Tier 1: $218K–$274K — Part B annual	3,409	3,409	✓
Tier 1: $218K–$274K — Part D annual	174	174	✓
Tier 2: $274K–$342K — Part B annual	4,870	4,870	✓
Tier 2: $274K–$342K — Part D annual	462	462	✓
Tier 3: $342K–$410K — Part B annual	6,331	6,331	✓
Tier 3: $342K–$410K — Part D annual	746	746	✓
Tier 4: $410K–$750K — Part B annual	7,792	7,792	✓
Tier 4: $410K–$750K — Part D annual	1,031	1,031	✓
Tier 5: above $750K — Part B annual	8,279	8,279	✓
Tier 5: above $750K — Part D annual	1,092	1,092	✓

IRMAA (Single) 3/3

Formula

Surcharge = f(MAGI from 2 years prior, filing status) → 6-tier lookup table

Total Part B Premium = $185.00/mo (base) + IRMAA Part B surcharge

Total Part D Premium = Plan premium + IRMAA Part D surcharge

42 U.S.C. §1395r • CMS 2025 IRMAA Tables • CMS Pub. 100-02, Ch. 15 §40 • CMS source →

Authority: Centers for Medicare & Medicaid Services
Documents:
• CMS 2025 Medicare Parts B and D Income-Related Monthly Adjustment Amounts
• CMS Standard Part B Premium: $185.00/month (2025)
Method: All six IRMAA tiers verified for both MFJ and Single filing status. Part B premiums, Part D surcharges, and MAGI thresholds at each tier. Two-year MAGI lookback implemented.

Test	Expected	Actual	Result
Tier 0: below $109K — Part B annual	2,435	2,435	✓
Tier 1: $109K–$137K — Part B annual	3,409	3,409	✓
Tier 5: above $500K — Part B annual	8,279	8,279	✓

IRMAA 1/1

Formula

Surcharge = f(MAGI from 2 years prior, filing status) → 6-tier lookup table

Total Part B Premium = $185.00/mo (base) + IRMAA Part B surcharge

Total Part D Premium = Plan premium + IRMAA Part D surcharge

42 U.S.C. §1395r • CMS 2025 IRMAA Tables • CMS Pub. 100-02, Ch. 15 §40 • CMS source →

Authority: Centers for Medicare & Medicaid Services
Documents:
• CMS 2025 Medicare Parts B and D Income-Related Monthly Adjustment Amounts
• CMS Standard Part B Premium: $185.00/month (2025)
Method: All six IRMAA tiers verified for both MFJ and Single filing status. Part B premiums, Part D surcharges, and MAGI thresholds at each tier. Two-year MAGI lookback implemented.

Test	Expected	Actual	Result
Base Part B premium = $202.90/month ($2,434.80/year)	2,435	2,435	✓

Year Object 10/10

Test	Expected	Actual	Result
Couple plan: spAge at year 0 = configured spouseAge	62	62	✓
Couple plan: spAge increments by year offset	67	67	✓
Couple plan: primaryDead/spouseDead false while both alive	1	1	✓
Single plan: spAge is null	1	1	✓
Spouse-dies plan: spAge numeric while spouse alive (primary 72)	69	69	✓
Spouse-dies plan: spAge null after spouse death (primary 75)	1	1	✓
Spouse-dies plan: primaryDead stays false post spouse death	1	1	✓
Primary-dies plan: primaryDead true post primary death	1	1	✓
Primary-dies plan: spAge still numeric (survivor age) post primary death	72	72	✓
Primary-dies plan: spouseDead stays false while spouse alive	1	1	✓

IRMAA Per-Enrollee 3/3

Test	Expected	Actual	Result
Couple both 65+ in MFJ Tier 1 → IRMAA = 2× per-person surcharge	2,296	2,296	✓
Couple, only primary 65+ → IRMAA = 1× per-person surcharge	1,148	1,148	✓
Single filer 65+ in single Tier 1 → IRMAA = 1× per-person surcharge	1,148	1,148	✓

Medicare cash flow 3/3

Test	Expected	Actual	Result
Couple both 65+: y.expenses includes Medicare cost (post-65 > pre-65 expenses)	1	1	✓
Single 65+: y.expenses includes 1× Medicare cost	1	1	✓
Pre-65: medicareCost is 0 (no Medicare in expenses)	0	0	✓

State Tax 50/50

Formula

State Tax = Σ [ min(TI_state, bracket_top) − bracket_bottom ] × rate (same marginal structure as federal)

TI_state = Federal AGI − state-specific exemptions (SS, pension, retirement income) subject to age/income gates

State DOR publications (50 states + DC) • IRC §86 state conformity rules • State-specific retirement income exclusions

Sources: State DOR publications — progressive brackets, SS exemptions with age/income gates, retirement income exclusions. IRC §86 state conformity.

Test	Expected	Actual	Result
Florida — no income tax	0	0	✓
Texas — no income tax	0	0	✓
California — progressive brackets on $100K	3,246	3,246	✓
New York — progressive brackets on $100K (2026 rates)	5,068	5,068	✓
Maryland — progressive brackets on $100K	4,698	4,698	✓
Illinois — flat 4.95% on $100K	4,950	4,950	✓
Pennsylvania — flat 3.07% on $100K	3,070	3,070	✓
Nevada — no income tax	0	0	✓
Washington — no income tax	0	0	✓
No state selected — zero tax	0	0	✓
FL: SS+IRA income, no tax	0	0	✓
TX: $200K income, no tax	0	0	✓
WA: any income, no tax	0	0	✓
NH: IRA distribution, no tax	0	0	✓
none: federal only, no state tax	0	0	✓
IL: SS+IRA both fully exempt	0	0	✓
IL: earned income taxable (4.95%)	4,950	4,950	✓
IL: mixed — wages taxable, IRA exempt	2,475	2,475	✓
PA: IRA exempt age 60+	0	0	✓
PA: IRA taxable age 58 (3.07%)	1,535	1,535	✓
PA: SS always exempt (all ages)	0	0	✓
CA: MFJ $80K — progressive brackets	2,046	2,046	✓
CA: SS exempt, IRA taxable	804	804	✓
CA: single filer pays more than MFJ same income	1	1	✓
NY: MFJ $100K with $20K pension exclusion	3,988	3,988	✓
NY: SS exempt from state tax	1	1	✓
KS: SS exempt under $75K AGI	1	1	✓
KS: SS taxable above $75K AGI	1	1	✓
CT: SS exempt under $150K MFJ AGI	1	1	✓
RI: SS exempt under $114,900 AGI	1	1	✓
Invalid state code returns $0	0	0	✓
Zero income returns $0	0	0	✓
PA age gate: $40K IRA age 58 taxable	1,228	1,228	✓
PA age gate: $40K IRA age 60 exempt	0	0	✓
NC: flat 3.99% on $100K	3,990	3,990	✓
IN: flat 2.95% on $100K	2,950	2,950	✓
KY: flat 3.5% on $100K	3,500	3,500	✓
MS: flat 4.0% on $100K	4,000	4,000	✓
ID: flat 5.3% on $100K	5,300	5,300	✓
GA: flat 5.19% on $100K	5,190	5,190	✓
CO: flat 4.4% on $100K	4,400	4,400	✓
UT: flat 4.5% on $100K	4,500	4,500	✓
OH: $100K MFJ — 2.75% above $26,050	2,034	2,034	✓
OH: $20K income — below $26,050 threshold, $0 tax	0	0	✓
MT: $60K MFJ — all at 4.7% (below $95K threshold)	2,820	2,820	✓
MT: $120K MFJ — split bracket	5,878	5,878	✓
MT: single $60K pays more than MFJ $60K (lower threshold)	1	1	✓
NE: $100K MFJ — three brackets (top rate 4.55%)	4,284	4,284	✓
OK: $20K MFJ — four-bracket structure (HB2764)	471	471	✓
SC: $100K MFJ — 2026 brackets (top rate 6.0%)	5,344	5,344	✓

Contrib Limits 5/5

Formula (2025 contribution limits)

401(k)/403(b)/457(b) employee deferral: ,500 + ,500 catch-up (50+) + ,250 super catch-up (60-63)

IRA (Traditional/Roth): ,000 + ,000 catch-up (50+)

HSA: ,300 self / ,550 family + ,000 catch-up (55+)

IRC §402(g), §414(v), §219, §223 • SECURE 2.0 §109 (super catch-up) • IRS Notice 2024-80

Sources: IRC §402(g) (401(k)); §414(v) (age 50 catch-up); SECURE 2.0 §109 (ages 60-63 enhanced catch-up); §219 (IRA); §223 (HSA); IRS Notice 2024-80 (2025 limits). Engine enforces per-account limits during the contribution phase.

Test	Expected	Actual	Result
401(k) elective deferral: $24,500	24,500	24,500	✓
IRA contribution limit: $7,500	7,500	7,500	✓
401(k) catch-up (50–59, 64+): $8,000	8,000	8,000	✓
SECURE 2.0 enhanced catch-up (60–63): $11,250	11,250	11,250	✓
IRA catch-up (50+): $1,000	1,000	1,000	✓

QCD 1/1

Formula (Qualified Charitable Distribution)

QCD = direct transfer from IRA to qualified charity, up to ,000/year (2025)

Counts toward RMD; excluded from AGI/MAGI (vs. itemized charitable deduction which reduces taxable income but keeps MAGI intact).

Eligible at age 70½; inflation-adjusted starting 2024.

IRC §408(d)(8) • SECURE 2.0 Act §307 (indexing) • IRS Rev. Proc. 2024-40

Sources: IRC §408(d)(8) (QCD exclusion); SECURE 2.0 Act §307 (indexed starting 2024); IRS Rev. Proc. 2024-40 (2025 limit K). Engine: QCD reduces RMD-driven taxable withdrawals and MAGI in the same year.

Test	Expected	Actual	Result
Annual limit: $110,000 (2026)	110,000	110,000	✓

Integration 26/26

Test	Expected	Actual	Result
Projection covers 46 years (age 50–95)	46	46	✓
Net worth stays positive (no bust)	1	1	✓
Pre-retirement savings accumulate	1	1	✓
RMDs start at age 75 (born 1976)	75	75	✓
Tax computed for retirement year	1	1	✓
SS benefits start at claim age 67	67	67	✓
Account balances sum to net worth	395,753	395,753	✓
Higher income → higher lifetime tax	1	1	✓
Roth conversion increases tax in conversion year	1	1	✓
Roth-first order depletes Roth faster	1	1	✓
California adds state tax vs no-state	1	1	✓
primaryEarned field present in year output	1	1	✓
spouseEarned field present in year output	1	1	✓
primaryEarned + spouseEarned === earned (invariant)	180,000	180,000	✓
FICA field present in pre-retirement year	1	1	✓
Pre-retirement FICA ≈ 7.65% of gross wages (below SS cap)	9,180	9,180	✓
Retirement-year FICA = 0 (no wages)	0	0	✓
Non-working spouse: total SS = primary own + spousal floor ($54K)	54,000	54,000	✓
Low-earning spouse ($700/mo own): total SS top-up to floor ($43,200/yr)	43,200	43,200	✓
High-earning spouse ($1,200/mo own > floor): no spousal top-up, total $38,400	38,400	38,400	✓
Spousal benefit = $0 before primary files (primary age 67, files at 70)	0	0	✓
Spousal benefit activates when primary files at 70	60,240	60,240	✓
spousalTopUp field exists in projection year output	1	1	✓
spousalTopUp value is correct ($18,000 for non-working spouse)	18,000	18,000	✓
No spousal benefit when spouse not enabled	24,000	24,000	✓
Spousal benefit stable year-over-year with zero COLA	1	1	✓

Edge Case 6/6

Test	Expected	Actual	Result
RMD on $0 balance = $0	0	0	✓
RMD at age 110 (beyond table) uses fallback	1	1	✓
SS estimate with $0 income → $0 benefit	0	0	✓
calcTax on negative income → $0	1	1	✓
IRMAA at exact $218K MFJ threshold → Tier 1	1	1	✓
State tax with invalid code → $0	0	0	✓

SS Earnings Test 13/13

Formula (retirement earnings test)

Before FRA year: $1 withheld per $2 earned above annual limit ($23,400 in 2025)

Year of FRA (months before): $1 withheld per $3 earned above higher limit ($62,160 in 2025)

Starting FRA month: no withholding regardless of earnings.

42 U.S.C. §403 • SSA POMS RS 02501.021 • SSA 2025 exempt amounts

Sources: 42 U.S.C. §403 (earnings test); SSA POMS RS 02501.021 (application); SSA 2025 exempt amounts ($23,400 / $62,160). Engine: earnings test logic in src/engine/08-ss-engine.js applies withholding during pre-FRA claiming years.

Test	Expected	Actual	Result
Under FRA: $20K earnings (below $23,400 limit) → $0	0	0	✓
Under FRA: $50K earnings → $13,300 withheld	13,300	13,300	✓
Under FRA: $100K earnings, $16,800 benefit → capped at $16,800	16,800	16,800	✓
At FRA (age 67, born 1960+): $200K earnings → $0	0	0	✓
After FRA (age 70): $200K earnings → $0	0	0	✓
Zero earnings → $0	0	0	✓
FRA year (66.5): $70K earnings → $2,613	2,613	2,613	✓
SSDI: exempt from earnings test	0	0	✓
Zero SS benefit → $0	0	0	✓
Earnings at exact $23,400 limit → $0	0	0	✓
Inflation indexing: 2030 under-FRA limit	11,832	11,832	✓
Integration: age 62 (working + SS) has withholding	1	1	✓
Integration: age 67 (FRA, retired) no withholding	0	0	✓

ACA FPL 5/5

Formula

FPL(size) = $15,650 + $5,500 × (size − 1) for household size ≥ 2

FPL% = MAGI ÷ FPL(household size) × 100

42 U.S.C. §9902(2) • HHS 2025 Poverty Guidelines (48 contiguous states + DC) • HHS source →

Authority: U.S. Department of Health and Human Services
Documents:
• HHS 2025 Federal Poverty Level Guidelines — 48 contiguous states + DC
Method: Base FPL for household sizes 1–4 verified against published guidelines ($15,650 / $21,150 / $26,650 / $32,150). Size 5+ uses incremental $5,500 per additional person. Annual 2% FPL inflation applied for projection years.

Test	Expected	Actual	Result
Household of 1 base FPL = $15,960	15,960	15,960	✓
Household of 2 base FPL = $21,640	21,640	21,640	✓
Household of 3 base FPL = $27,320	27,320	27,320	✓
Household of 4 base FPL = $33,000	33,000	33,000	✓
Household of 5 base FPL = $38,680	38,680	38,680	✓

ACA Subsidy 11/11

Formula

Max Contribution = MAGI × Applicable Percentage (AP)

PTC = max(0, Benchmark Premium − Max Contribution)

AP = f(FPL%) via 6-tier table; interpolated within tiers. No cliff through 2025 (ARPA/IRA enhanced rules)

IRC §36B • 26 CFR §1.36B-3 • IRS Rev. Proc. 2024-35 (enhanced 2025) • IRS Rev. Proc. 2025-25 (original 2026+) • IRS source →

Authority: Internal Revenue Service
Documents:
• IRS Rev. Proc. 2024-35 — Enhanced Applicable Percentage Table (2021–2025)
• IRS Rev. Proc. 2025-25 — Original ACA Applicable Percentages (2026+)
• ARPA/IRA — Enhanced PTC removes 400% FPL cliff through 2025
• ACA Section 36B — Premium Tax Credit eligibility (100–400% FPL under original rules)
Method: Applicable percentage verified at each FPL tier boundary under both enhanced (2025) and original (2026+) rules. Linear interpolation within tiers confirmed. Subsidy = benchmark premium minus expected contribution (MAGI × applicable %). Cliff behavior at 400% FPL tested for both rule sets.

Test	Expected	Actual	Result
150% FPL enhanced (2025) → 0% contribution, full subsidy	0	0	✓
200% FPL enhanced (2025) → 2% applicable	2	2	✓
300% FPL enhanced (2025) → 6% applicable	6	6	✓
400% FPL enhanced (2025) → 8.5% applicable	8.5	8.5	✓
500% FPL enhanced (2025) → still eligible (no cliff)	1	1	✓
Below 100% FPL → not eligible for subsidy	0	0	✓
400%+ FPL original (2026) → no subsidy (cliff)	0	0	✓
300% FPL original (2026) → 9.83% applicable	9.83	9.83	✓
130% FPL original (2026) → 2% applicable	2	2	✓
Full subsidy at 150% FPL enhanced = benchmark premium	20,000	20,000	✓
175% FPL enhanced → 1.0% applicable (interpolation)	1	1	✓

ACA SLCSP 2/2

Formula (Estimator)

SLCSP ≈ $7,500 (age-40 base) × 1.04^(age − 40) × 1.05^(years from 2025)

Couple ≈ 1.9× single. Users can override with actual local marketplace quotes.

CMS Marketplace benchmark premium data • Planning estimate only — actual premiums vary by state and plan • CMS source →

Authority: RetIQ Estimator (national average)
Documents:
• CMS Marketplace average benchmark premium data
Method: Second Lowest Cost Silver Plan (SLCSP) estimated from national average ($7,500 base at age 40) with 4% per year age adjustment and 5% annual medical inflation. Couple rate ~1.9× single. Values are planning estimates; users can override with actual local quotes.

Test	Expected	Actual	Result
Age 55 single base → ~$9,000	9,000	9,000	✓
Age 60 couple > age 55 single	1	1	✓

Pension 15/15

Formula

Annual Pension = Base × (1 + COLA)^years_since_start × taxable_pct (for tax purposes)

Survivor Benefit = Pension × survivor_fraction (50% / 75% / 100%) after primary death

IRC §72 (annuity taxation) • Pension COLA and survivor election terms set by plan document — no single federal statute

Authority: RetIQ Engine v2.0
Features:
• Per-pension COLA (independent rate per pension)
• Survivor benefits: single life, joint & 50/75/100%
• Taxable percentage (military disability, after-tax contributions)
Method: Verify pension income starts at correct age, COLA compounds correctly, survivor benefits pay the correct fraction after primary death, taxable percentage reduces tax liability appropriately. Mortality scenarios test single-life (pension stops) vs joint-and-survivor (pension continues at reduced rate).

Test	Expected	Actual	Result
Pension starts at age 65 with $24,000/yr	24,000	24,000	✓
Pension COLA: $24K at 2% after 5yr ≈ $26,497	26,497	26,498	✓
Taxable 100%: pensionTaxable = pension	24,000	24,000	✓
Taxable 60%: pensionTaxable ≈ 60% of pension	14,400	14,400	✓
Taxable 0%: pensionTaxable = 0 (fully exempt)	0	0	✓
Single-life: pension = 0 after pensioner dies	0	0	✓
Joint & 50%: survivor gets 50% of pension	12,000	12,000	✓
Joint & 75%: survivor gets 75% of pension	18,000	18,000	✓
Joint & 100%: survivor gets 100% of pension	24,000	24,000	✓
J&50% + 60% taxable: survivor taxable = 50%60%24000 = 7200	7,200	7,200	✓
Migration shim: legacy pension scalar produces correct income	18,000	18,000	✓
Two primary pensions sum: 12000 + 18000 = 30000	30,000	30,000	✓
Staggered start ages: only first pension active at age 66	12,000	12,000	✓
Staggered start ages: both active at age 67	30,000	30,000	✓
Mixed-owner two pensions: primary 12000 + spouse 8000 = 20000	20,000	20,000	✓

Pension Partial Year 11/11

Test	Expected	Actual	Result
Integer startAge=65, cola=0 → full $24K at age 65 (regression)	24,000	24,000	✓
Integer startAge=65, cola=0 → full $24K at age 70 (regression)	24,000	24,000	✓
startAge=65.5 → 50% prorated ($12K) at age 65	12,000	12,000	✓
startAge=65.5 → full $24K at age 66	24,000	24,000	✓
startAge=65.25 → 75% prorated ($18K) at age 65	18,000	18,000	✓
startAge=65.75 → 25% prorated ($6K) at age 65	6,000	6,000	✓
startAge=65.5 → $0 at age 64 (before activation)	0	0	✓
Lifetime total: fractional pension = integer total - half-year	12,000	12,000	✓
Spouse startAge=65.5 → 50% prorated ($6K) at spouse age 65	6,000	6,000	✓
COLA compounds with fractional penYrs (age 70, startAge 65.5, 2% COLA)	26,237	26,237	✓
taxablePercent applies post-proration (60% of $12K = $7,200)	7,200	7,200	✓

Additional Income 21/21

Test	Expected	Actual	Result
Other income shows in projection at age 65	30,000	30,000	✓
$30K additional income increases lifetime tax	1	1	✓
Tax increase is meaningful (>$10K lifetime)	1	1	✓
Default window: other income at retirement age	30,000	30,000	✓
Default window: other income at end age	30,000	30,000	✓
Late start (70): no other income at 65	0	0	✓
Late start (70): no other income at 69	0	0	✓
Late start (70): other income begins at 70	30,000	30,000	✓
Early end (72): other income at 72	30,000	30,000	✓
Early end (72): no other income at 73	0	0	✓
Pre-retirement start (60): other income while working	30,000	30,000	✓
Window end (75): last year of other income	30,000	30,000	✓
After window (76): no other income	0	0	✓
$100K additional income raises IRMAA surcharges	1	1	✓
FillBracket: $50K other income reduces Roth conversion amount	1	1	✓
FillBracket: conversion reduced by ~$50K with other income	1	0	✓
SmartFill: $50K other income reduces Roth conversion	1	1	✓
TargetMAGI: $50K other income reduces Roth conversion	1	1	✓
Stuck state: empty incomeStreams + legacy additionalIncome → other = 0	0	0	✓
Legacy plan: incomeStreams undefined + additionalIncome → other = 5000	5,000	5,000	✓
Populated incomeStreams: additionalIncome ignored, other = stream amount	12,000	12,000	✓

Life Insurance 12/12

Formula

Death Benefit: excluded from gross income; deposited to brokerage at death_age

Term: benefit paid only if death_age < expires_age. Permanent: benefit paid at any death_age.

Premiums: deducted from cash flow while policy is active; stop at death or term expiry.

IRC §101(a) (death benefit exclusion from gross income) • IRC §101 →

Sources: IRC §101 (death benefit exclusion from gross income); engine logic: premium collection, term expiry, death benefit payout to taxable account

Test	Expected	Actual	Result
Term premiums active before expiry (age 74)	2,400	2,400	✓
Term premiums stop at expiresAge (age 75)	0	0	✓
Term: no benefit if insured outlives term (death 80, expires 75)	0	0	✓
Term: benefit pays when death before expiry (death 72, expires 75)	500,000	500,000	✓
Permanent: premiums active before death (age 84)	5,000	5,000	✓
Permanent: premiums stop at death (age 85)	0	0	✓
Permanent: benefit pays at death age 85	500,000	500,000	✓
Death benefit does NOT inflate MAGI by benefit amount (IRC §101)	1	1	✓
Death benefit increases brokerage balance	1	1	✓
No benefit when no death age configured	0	0	✓
Multiple policies: both pay out at death	750,000	750,000	✓
Spouse policy: benefit triggers at spouse death	300,000	300,000	✓

REGS 13/13

Schema validation

REGS = { version, federal, ss, irmaa, aca, retirement_accounts }

federal.brackets_mfj.length === 7, federal.brackets_single.length === 7

irmaa.brackets_mfj.length === 6, aca.pct_enhanced.length === 6

Engine regulatory constants structure (v4.0 schema)

Sources: Engine regulatory constants structure (src/engine/07-regulatory.js). Validates that the aliases (TAX_BRACKETS_MFJ, IRMAA_BRACKETS_MFJ, ACA_PCT_ENHANCED) reference the same underlying REGS objects, preventing silent schema drift after KV updates.

Test	Expected	Actual	Result
REGS object exists	1	1	✓
REGS.version is 2025	1	1	✓
REGS has 5 data sections	5	5	✓
federal.brackets_mfj has 7 brackets	7	7	✓
federal.brackets_single has 7 brackets	7	7	✓
irmaa.brackets_mfj has 6 tiers	6	6	✓
aca.pct_enhanced has 6 tiers	6	6	✓
TAX_BRACKETS_MFJ === REGS.federal.brackets_mfj	1	1	✓
IRMAA_BRACKETS_MFJ === REGS.irmaa.brackets_mfj	1	1	✓
ACA_PCT_ENHANCED === REGS.aca.pct_enhanced	1	1	✓
SS_WAGE_BASE matches REGS	184,500	184,500	✓
CONTRIB_401K matches REGS	24,500	24,500	✓
STD_DEDUCTION matches REGS	32,200	32,200	✓

HSA 15/15

Formula

Contribution limit (2025): $4,300 self / $8,550 family + $1,000 catch-up (55+)

Qualified medical withdrawals: tax-free. Non-medical withdrawals after 65: ordinary income (no penalty).

Contributions: above-the-line deduction, reduce AGI. Growth: tax-free.

IRC §223 • IRS Rev. Proc. 2024-25 • IRS Pub 969

Sources: IRC §223 (HSA rules); IRS Rev. Proc. 2024-25 (2025 limits $4,300/$8,550); IRS Pub 969 (HSA treatment, medical withdrawal fraction, age 65 rule). Engine: src/engine/09-engine.js HSA contribution/growth/withdrawal logic.

Test	Expected	Actual	Result
HSA contribution reduces federal taxable income	1	1	✓
HSA contribution does NOT reduce CA state income	6,697	6,697	✓
HSA contribution DOES reduce OR state income	1	1	✓
HSA balance grows at configured rate tax-free	53,000	53,000	✓
HSA medical withdrawal at age 60: tax-free	0	0	✓
HSA non-medical withdrawal at age 60: taxed + 20% penalty	1	1	✓
HSA withdrawal at age 67 (100% medical): tax-free	0	0	✓
HSA medical withdrawal at 67: zero MAGI impact	0	0	✓
HSA withdrawal at age 67 (50% medical): 50% taxed	16,218	16,218	✓
HSA: no RMD generated at any age	0	0	✓
Contribution limits enforced: self, age 56 = $5,400 max	5,400	5,400	✓
Contribution limits enforced: family, age 58 = $9,750 max	9,750	9,750	✓
Contributions stop at hsaContributionStopAge	1	1	✓
ACA MAGI reduced by HSA contribution	1	1	✓
Net worth includes HSA balance	195,000	195,000	✓

Inherited IRA 16/16

Formula (post-2019 SECURE 10-year rule)

Forced annual distribution = remaining_balance ÷ years_remaining_in_window

10-year clock starts year of original owner's death; balance must reach zero by year 10.

Excluded from Roth conversion and Tax-Aware Drawdown. Traditional: ordinary income. Roth: tax-free.

SECURE Act 2019 • SECURE 2.0 Act §401 • IRS Pub 590-B

Sources: SECURE Act 2019 — 10-year distribution requirement for non-spouse beneficiaries; IRS Pub 590-B (distribution rules); SECURE 2.0 §401 (final regulations 2024). Engine: pooled post-2019 distribution logic in src/engine/09-engine.js.

Test	Expected	Actual	Result
$0 balance returns null (truthy check)	1	1	✓
$1M at 0% return, 22% bracket → net ~$780K	780,000	780,000	✓
Balance fully depleted after 10 years	0	0	✓
Year 1 dist at 0% return = balance/10	100,000	100,000	✓
Higher bracket (24%) yields less net than 22%	1	1	✓
7% growth: total distributed > initial balance	1	1	✓
Post-2019: $100K, 10 yrs left → $10,000	10,000	10,000	✓
Post-2019: $100K, 1 yr left → full balance	100,000	100,000	✓
Post-2019: $0 balance → $0	0	0	✓
Post-2019: $250K, 5 yrs left → $50,000	50,000	50,000	✓
Pre-2020 stretch: age 50 yr 1, $1M → $27,624	27,624.309	27,624	✓
Pre-2020 stretch: age 50 yr 5 (divisor 32.2), $1M → $31,056	31,055.901	31,056	✓
Pre-2020 stretch: age 65 yr 1, $500K → $21,834	21,834.061	21,834	✓
Pre-2020 stretch: divisor floor at 1.0 (divisor would go negative)	500,000	500,000	✓
Distribution never exceeds balance	1,000	1,000	✓
Unknown regime returns 0	0	0	✓

Inherited Acct 13/13

Formula (inherited account integration with plan)

Forced distributions flow through ordinary income → SS taxation, MAGI, IRMAA, NIIT calculations

Balance continues to grow at nominal return between distributions.

Explicitly excluded from Roth conversion math (not eligible for conversion under SECURE).

SECURE Act • IRC §86 (SS taxation) • 42 U.S.C. §1395r (IRMAA)

Sources: SECURE Act (10-year rule); IRC §86 (SS taxation interaction); 42 U.S.C. §1395r (IRMAA MAGI). Engine: inherited distributions integrated with tax and MAGI pipelines in src/engine/09-engine.js.

Test	Expected	Actual	Result
Year 0: regular pretax balance = 500K (untouched)	500,000	500,000	✓
Year 0: inherited pretax = 450K after first distribution	450,000	450,000	✓
Year 0: inherited distribution = 50K	50,000	50,000	✓
Year 9 (age 69): inherited balance = 0 (fully distributed)	0	0	✓
Year 10 (age 70): inherited dist = 0 (nothing left)	0	0	✓
Net worth = sum of all buckets including inherited	1,266,180	1,266,180	✓
Inherited pretax distributions increase lifetime taxes	1	1	✓
Inherited distributions preserve pretax (less drawdown needed)	1	1	✓
Roth conversion pulls from pretax only (not inherited)	460,000	460,000	✓
Inherited balance unchanged by Roth conversion (still 450K)	450,000	450,000	✓
No standard RMD when only inherited pretax exists	0	0	✓
Inherited Roth has lower lifetime tax than inherited traditional	1	1	✓
Inherited Roth depleted by year 9	0	0	✓

Inherited Stretch 8/8

Formula (pre-2020 grandfathered stretch + EDB exceptions)

RMD = balance ÷ Single Life Expectancy divisor (IRS Pub 590-B Table I)

Subtract-1 method: divisor_{year_n} = initial_divisor − (n − 1)

Four regimes: pre-2020 stretch, EDB-disabled, EDB-chronically-ill, EDB-not-more-than-10-yr-younger

SECURE Act §401(a)(9)(H)(ii) (EDB exceptions) • IRC §72(m)(7) • IRC §7702B(c)(2) • IRS Pub 590-B Table I

Sources: SECURE Act §401(a)(9)(H)(ii) (Eligible Designated Beneficiary exceptions to 10-year rule); IRC §72(m)(7) (disabled); IRC §7702B(c)(2) (chronically ill); IRS Pub 590-B Table I (Single Life Expectancy divisors). Engine: per-account stretch IRA logic in src/engine/09-engine.js.

Test	Expected	Actual	Result
Yr 1: age 55, $500K → ~$15,823	15,823	15,823	✓
Stretch balance adds to netWorth yr 1	1	1	✓
Inherited Roth stretch: tax-free distributions never raise tax	1	1	✓
Traditional stretch yr 1 inheritedDist recorded	12,658	12,658	✓
No regime field: v5.4 pooled behavior preserved	9,091	9,091	✓
Mixed stretch + post-2019: both distribute	29,252	29,252	✓
Stretch balance decreases year-over-year at 0% return	1	1	✓
EDB Disabled: yr 1 uses stretch math (100K / 31.6 age 55)	3,165	3,165	✓

CG Harvesting 4/4

Formula (0% capital gains harvesting)

If ordinary_income + projected_gains ≤ 0% CG threshold (2025: $96,700 MFJ / $48,350 single):

harvest = min(remaining_room, unrealized_gains)

Basis steps up by harvested amount. IRMAA-aware: capped at next Medicare surcharge threshold.

IRC §1(h) (CG brackets) • IRS Rev. Proc. 2024-40 (2025 thresholds)

Sources: IRC §1(h) (preferential capital gains brackets); IRS Rev. Proc. 2024-40 (2025 0% CG threshold). Engine: CG harvesting logic in src/engine/09-engine.js, IRMAA-aware via same logic as Roth Smart Fill.

Test	Expected	Actual	Result
Disabled: zero harvested	1	1	✓
Enabled with basis: harvests in low-income year	1	1	✓
No unrealized gains: zero harvested	1	0	✓
Harvested amount ≤ unrealized gains	1	1	✓

TLH 4/4

Formula (tax-loss harvesting)

Realized losses first offset realized capital gains dollar-for-dollar.

Excess losses offset up to $3,000/year of ordinary income (IRC §1211(b)).

Remaining unused losses carry forward indefinitely (IRC §1212(b)).

IRC §1211 • IRC §1212 • IRS Schedule D

Sources: IRC §1211 (loss limitation); IRC §1212(b) (capital loss carryover); IRS Schedule D (Form 1040). Engine: TLH offset and carry-forward in src/engine/09-engine.js.

Test	Expected	Actual	Result
Disabled: zero offset	1	1	✓
$5K losses: offset applied	1	1	✓
$3K ordinary offset when minimal CG	1	0	✓
Carry-forward accumulates across years	1	1	✓

Itemized Deductions 4/4

Formula (itemized vs standard)

Itemized total = SALT (OBBB cap: $40K 2025-2029 phasing down above $500K MAGI, $10K from 2030) + medical above 7.5% AGI + non-QCD charity (≤60% AGI)

Engine uses max(standard + senior + OBBB, itemized) each year.

Senior additions and OBBB senior deduction apply to the standard deduction only.

IRC §63 • IRC §164(b)(6) as amended by OBBB Act P.L. 119-21 • IRC §213 (medical) • IRC §170 (charity) • OBBB Act §102

Sources: IRC §63 (standard vs itemized); IRC §164(b)(6) as amended by OBBB Act P.L. 119-21 (2025); IRC §213 (medical, 7.5% AGI floor); IRC §170 (charitable, 60% AGI cap). Engine: deduction comparison logic in src/engine/09-engine.js.

Test	Expected	Actual	Result
Disabled: uses standard deduction	1	1	✓
SALT $10K + charity $25K beats standard for single filer	1	0	✓
Low SALT, no charity: standard wins for MFJ senior	1	1	✓
Medical 7.5% AGI floor applied correctly	1	1	✓

SALT Cap (OBBB) 6/6

Formula (OBBB SALT cap, year-aware)

2025 base cap = $40,000 (MFJ/Single). Grows 1% per year 2026-2029.

Phase-down: cap reduced by 30% of MAGI excess above $500,000 threshold (also grows 1%/yr).

Floor: cap cannot drop below $10,000 in any year. Reverts to $10,000 flat in 2030+.

OBBB Act P.L. 119-21 (2025) amending IRC §164(b)(6)

Sources: One Big Beautiful Bill Act, P.L. 119-21, enacted July 4, 2025, amending IRC §164(b)(6). Effective 2025-2029 with annual growth, phase-down above $500K MAGI, floor $10K; reverts to TCJA $10K baseline in 2030. Engine: saltCapFor(year, magi) helper in src/engine/07-regulatory.js, called from three sites in src/engine/09-engine.js (main itemized flow, Smart Fill bracket-room calc, and Tax-Aware Drawdown scenario).

Test	Expected	Actual	Result
2025 base cap $40,000 MFJ/Single	40,000	40,000	✓
2026 cap with 1% growth: $40,400	40,400	40,400	✓
2030 reversion to $10,000 TCJA baseline	10,000	10,000	✓
2025 phase-down at MAGI $550K: cap $25,000	25,000	25,000	✓
2025 phase-down floor at MAGI $700K: cap $10,000	10,000	10,000	✓
2026 phase-down threshold also grows: MAGI $505K → full cap	40,400	40,400	✓

DAF Bunching 4/4

Formula (charitable bunching)

Bunch N years of charitable giving into one year (typically 2–3).

In bunch year: itemized deduction dominates standard; claim full bunched amount.

In off years: standard deduction applies; charitable = 0. Total giving unchanged.

IRC §170 (charitable contributions) • DAF regulations (IRS Notice 2006-109)

Sources: IRC §170 (charitable contribution deduction); IRS Notice 2006-109 (DAF rules); IRC §63 (standard vs itemized comparison). Engine: bunching logic in src/engine/09-engine.js routes charitable giving by year.

Test	Expected	Actual	Result
Disabled: charity same every year	1	1	✓
Every-2yr: bunch year has 2x charity	1	1	✓
Every-2yr: off year has zero charity	1	1	✓
Lifetime charity total unchanged vs no bunching	1	1	✓

QLAC 6/6

Formula (Qualified Longevity Annuity Contract)

Purchase from pre-tax account; excluded from RMD base until payments begin.

Max purchase (2026): $210,000 (SECURE 2.0 §202; IRS Notice 2025-67).

Payments begin by age 85; taxed as ordinary income when received.

SECURE 2.0 Act §202 • Treas. Reg. §1.401(a)(9)-6

Sources: SECURE 2.0 Act §202 ($200K cap effective 2024, inflation-adjusted to $210K for 2026 per IRS Notice 2025-67); Treas. Reg. §1.401(a)(9)-6 (QLAC exclusion from RMD base). Engine: QLAC purchase and payment logic in src/engine/09-engine.js.

Test	Expected	Actual	Result
Disabled: no QLAC payout or balance	1	1	✓
Purchase reduces pre-tax balance at purchase age	1	1	✓
RMD lower with QLAC than without	1	1	✓
Payout starts at payoutStartAge as ordinary income	1	1	✓
2026 QLAC limit: $210,000	210,000	210,000	✓
Engine caps purchase at QLAC_LIMIT when user requests more	210,000	210,000	✓

Roth Conversion Gate 12/12

Formula

preTax = preTaxConvertible + Σ(preTaxGatedTranches[].balance)

Conversion cap = preTaxConvertible // never the full preTax pool

At year start: for each tranche, if age ≥ unlockAge then convertible ←← tranche (and tranche removed)

Unlock age (primary frame): primaryRetires→retirementAge; spouseRetires→spouseRetirementAge + (currentAge - spouseAge); specificAge→conversionGateAge

Engine: src/engine/09-engine.js (v5.7). Per-account field: account.conversionGate. Spouse-gated coerces to always when spouseEnabled is false.

Sources: Engine logic in src/engine/09-engine.js — split-pool model ensures employer plans without in-service in-plan Roth rollover (IRR) are excluded from conversions until the account's gate opens. RMDs, QCDs, QLAC, and regular withdrawals continue to act on the full pre-tax pool (reducing gated tranches proportionally) — the gate restricts conversions only. Backward compatible: absent conversionGate defaults to 'always'.

Test	Expected	Actual	Result
Before primary retires: conversion caps at IRA (convertible) balance only	50,000	50,000	✓
After convertible pool drained, conversions stop even with gated balance remaining	0	0	✓
At primaryRetires age, gated 401k unlocks and permits conversion again	1	1	✓
Without gate, conversions continue at age 62 from full pretax pool	100,000	100,000	✓
Absent conversionGate field = always convertible (backward compat)	100,000	100,000	✓
Spouse-gated account: still locked when spouse < spouseRetirementAge	0	0	✓
Spouse-gated account: unlocks when spouse reaches spouseRetirementAge	1	1	✓
spouseRetires gate with spouseEnabled=false coerces to always-convertible	50,000	50,000	✓
specificAge gate: still locked before the specified age	0	0	✓
specificAge gate: unlocks at the specified primary age	1	1	✓
Account identity holds with gated tranches in pool	0	0	✓
RMDs draw proportionally from full pool including gated tranches	1	1	✓

Dual-Owner RMD 9/9

Test	Expected	Actual	Result
Spouse RMD fires at spAge 73 (projection yr 4)	1	1	✓
Primary RMD = 0 at primary age 69 (below RMD start)	0	0	✓
Total rmd = rmdSpouse when only spouse at RMD age	22,487	22,487	✓
Spouse RMD amount ≈ balance ÷ 26.5 at age 73	22,487	22,487	✓
Primary RMD fires at primary age 75 (projection yr 10)	1	1	✓
Spouse RMD still firing at spAge 79 (yr 10)	1	1	✓
Total rmd = rmdPrimary + rmdSpouse when both at RMD age	61,814	61,814	✓
Invariant: preTax = preTaxPrimary + preTaxSpouse every year	1	1	✓
Opt-out: no owner:spouse account → preTaxSpouse stays 0	1	1	✓

Dual-Owner Growth 2/2

Test	Expected	Actual	Result
Primary bucket grows at 5% (per-owner rate)	638,141	638,141	✓
Spouse bucket grows at 7% (per-owner rate)	701,276	701,276	✓

Dual-Owner Rollover 2/2

Test	Expected	Actual	Result
Primary death → spouse absorbs pool (preTaxPrimary = 0)	0	0	✓
Spouse death → primary absorbs pool (preTaxSpouse = 0)	0	0	✓

Debt Amortization 11/11

Test	Expected	Actual	Result
Year 1 interest: $200K @ 6% / $1,199.10/mo	11,933	11,933	✓
Year 1 principal: $200K @ 6% / $1,199.10/mo	2,456	2,456	✓
Year 1 ending balance: $200K @ 6% / $1,199.10/mo	197,544	197,544	✓
Year 1 total paid: 12 × $1,199.10/mo	14,389	14,389	✓
$200K @ 6% / $1,199.10/mo pays off in 30 years	30	31	✓
Zero-rate loan: $12K @ 0% / $1,000/mo — no interest	0	0	✓
Zero-rate loan: $12K @ 0% / $1,000/mo — paid off in year 1	1	1	✓
Zero balance: no payment, no interest	0	0	✓
Payment < monthly interest: balance unchanged	200,000	200,000	✓
Engine integration: year-1 interest matches helper	11,933	11,933	✓
Engine integration: year-1 payments matches helper	14,389	14,389	✓

Relocation Scenario 7/7

Test	Expected	Actual	Result
No relocation params: CA tax non-zero pre-retirement (age 60)	1	1	✓
Move at 70: pre-move year (age 65) uses original state	1	1	✓
Move at 70: post-move year (age 75) uses target state	0	0	✓
Move at 70: cutover year (age 70 itself) uses target state	0	0	✓
Move at currentAge: target state for entire projection	0	0	✓
Move beyond endAge: original state for entire projection	1	1	✓
Pre-retirement move at 55: working year (age 60) uses target state	0	0	✓

Roth Multi-Phase 6/6

Test	Expected	Actual	Result
Empty phases array: identical to absent phases (regression)	9,419	9,419	✓
Single phase = single-target (full-window 12% phase)	0	0	✓
Two-phase: 24% phase produces larger conv than 12% phase	1	1	✓
Gap year (age 68): zero conversion	0	0	✓
Phase boundary: endAge is inclusive (age 67 is in phase 1)	1	1	✓
Outer rc.startAge gates phases: age 60 outside outer window → 0	0	0	✓

Account Canon 13/13

Test	Expected	Actual	Result
Legacy type:cash → type:taxable	1	1	✓
Legacy type:cash → subtype:cash	1	1	✓
Legacy type:cash preserves balance	65,000	65,000	✓
Legacy type:cash preserves returnRate	4.5	4.5	✓
Canonical taxable (no subtype) unchanged	1	1	✓
Type pretax passes through unchanged	1	1	✓
Type roth passes through unchanged	1	1	✓
Type hsa passes through unchanged	1	1	✓
Type inherited-pretax passes through unchanged	1	1	✓
Type inherited-roth passes through unchanged	1	1	✓
canonicalizeAccount is idempotent	1	1	✓
Legacy type:cash without returnRate → default 4	4	4	✓
Legacy cash account → engine cash bucket > 0 in year 0	1	1	✓

Optimizer Blend 8/8

Test	Expected	Actual	Result
Pre-tax overridden to nominalReturn	7	7	✓
Roth overridden to nominalReturn	7	7	✓
Taxable-investment overridden	7	7	✓
Cash subtype keeps its rate	4.5	4.5	✓
HSA overridden to nominalReturn	7	7	✓
Input array not mutated	5	5	✓
blendedAccountsForOptimizer is idempotent	7	7	✓
Integration: real Roth 10% > blended Roth 7% by year 30	1	1	✓

Divergence 8/8

Test	Expected	Actual	Result
pre-tax 5% vs Roth 9% → shouldWarn:true	1	1	✓
pre-tax 5% vs Roth 9% → divergence == 4	4	4	✓
pre-tax 6% vs Roth 7.5% (1.5pp) → shouldWarn:false	0	0	✓
Exactly 2.0pp → shouldWarn:true	1	1	✓
Roth < $10K → shouldWarn:false	0	0	✓
No Roth → shouldWarn:false	0	0	✓
Multi-account pre-tax: weighted avg 5.4%	5.4	5.4	✓
Multi-account divergence 2.6pp → shouldWarn:true	1	1	✓

Tax Payment v6.8 11/11

Test	Expected	Actual	Result
Single retiree FL: tax > 0 in year 1	1	1	✓
Single retiree FL: withdrawal exceeds raw expense gap	1	1	✓
Couple MFJ GA: state tax > 0 with $50K taxable pension	1	1	✓
Couple MFJ GA: withdrawal covers fed+state tax bill	1	1	✓
Stable-income retiree: iteration converges from year 1+ (warm-start)	1	1	✓
Year record exposes taxConvergenceFlag as boolean	1	1	✓
NIIT triggers for high-MAGI single via iteration	1	1	✓
SS taxation propagates through iteration (couple MFJ)	1	1	✓
wdOrder honored: roth untouched when earlier sources suffice	1	1	✓
Pre-retirement: taxConvergenceFlag stays false (no iteration)	1	1	✓
Pre-retirement: withdrawal stays 0 (no fillGap path)	1	1	✓

Roth 5-year 7/7

Test	Expected	Actual	Result
Age 58 (yr 3 post-conv): $5K Roth wd → ~$500 penalty (iter cascade adds slight overshoot)	530	556	✓
Age 60: Roth wd → no penalty (age >59.5 exemption)	0	0	✓
Age 61: Roth wd → no penalty (age + 5-yr both clear)	0	0	✓
Two conversions, $15K wd at age 54 → penalty oldest-first ≈ $1500-$1700	1,600	1,611	✓
Age 56 ($5K wd, 1yr post-conv) → ~$500 penalty	530	500	✓
Age 60 ($10K wd, 5yr post-conv but >59.5) → no penalty	0	0	✓
No conversions, age 55 Roth wd → no penalty (empty tranches)	0	0	✓

Inherited Roth Backload 7/7

Test	Expected	Actual	Result
Default even-spread: year 2026 has non-zero inherited Roth dist	1	1	✓
Back-load: zero distribution in 2026 (year 4 of 10)	1	1	✓
Back-load: zero distribution in 2032 (year 9 of 10)	1	1	✓
Back-load: full balance distributed in deadline year 2033	1	1	✓
Back-load total distributions > even-spread total (extra compounding)	1	1	✓
Back-load: inherited Roth balance = 0 after year 10	1	1	✓
Back-load: lifetime federal tax not increased by inherited Roth timing	1	1	✓

Brokerage Dividend Yield 9/9

Test	Expected	Actual	Result
4% × $1M brokerage = $40K dividend income (year 0)	40,000	40,000	✓
$40K brokerage QD reflected in MAGI	1	1	✓
Ordinary dividend yield produces higher fed tax than qualified	1	1	✓
Account without dividendYield: zero dividend income	0	0	✓
Multi-account: dividends sum correctly	40,000	40,000	✓
Mixed qualified + ordinary: brokerageDividendIncome sums both	40,000	40,000	✓
Untouched brokerage: dividend income grows with balance over 10 years	1	1	✓
Drained brokerage: dividend income shrinks as balance is withdrawn	1	1	✓
No brokerage accounts: zero div income, no NaN	1	1	✓

QD Pipeline Regression 4/4

Test	Expected	Actual	Result
$50K QD stream raises lifetime fed tax	1	1	✓
$50K QD stream reflected in MAGI	1	1	✓
High-MAGI single filer: NIIT > 0 on QD	1	1	✓
$30K QD alone < $48,350 single 0% LTCG threshold → $0 fed tax	0	0	✓

Monte Carlo Envelopes 6/6

Test	Expected	Actual	Result
p10/median/p90 returned and equal-length	1	1	✓
p10 <= median <= p90 at EVERY age (the fan-chart property)	1	1	✓
Envelope entry has age/year/retired/netWorth fields	1	1	✓
Final-year p10 < final-year p90 (non-degenerate)	1	1	✓
Final-year envelope spread > year-0 spread (variance grows)	1	1	✓
successRate is integer 0-100	1	1	✓

FICA 10/10

Authority: IRC §3101(a) (OASDI 6.2%); IRC §3101(b) (Medicare 1.45%); IRC §3101(b)(2) (Additional Medicare 0.9% above household threshold); IRS Pub 15.
Method: Per-person calcFICA on W-2 wages; SS portion capped at annual wage base ($184,500 in 2026); Medicare uncapped; Additional Medicare 0.9% on combined household wages above $250,000 MFJ / $200,000 single.

Test	Expected	Actual	Result
SS portion = wages × 6.2%	6,200	6,200	✓
Medicare portion = wages × 1.45%	1,450	1,450	✓
Total = SS + Medicare, no Addl Med here	7,650	7,650	✓
SS portion at cap = cap × 6.2%	11,439	11,439	✓
Medicare at cap = cap × 1.45% (no cap on Medicare)	2,675	2,675	✓
SS portion caps at wage base × 6.2%	11,439	11,439	✓
Medicare continues on full wage amount	3,625	3,625	✓
Zero wages → all zero	0	0	✓
SS portion limited to remaining base	5,239	5,239	✓
Medicare still on full wages	2,175	2,175	✓

Pre-tax 401(k) fix 2/2

Authority: IRC §3121(a) (FICA wage base includes 401(k) deferrals); IRC §62(a)(2) (above-the-line treatment for federal income tax).
Method: Verifies that 401(k) pre-tax deferrals reduce ordinary income for federal tax computation but NOT for the FICA wage base.

Test	Expected	Actual	Result
Having a pre-tax account reduces pre-retirement federal tax	1	1	✓
FICA unchanged by pre-tax 401(k) choice	9,180	9,180	✓

Phase resolver 6/6

Method: Income phase resolver tests confirming phase-level overrides take priority for ages they cover, age-outside-phase falls back to base config, per-phase incomeBreakdown propagates to FICA correctly, per-phase selfEmployed propagates to SE tax.

Test	Expected	Actual	Result
No phases → base income at year 0	120,000	120,000	✓
Phase income overrides base during covered years	150,000	150,000	✓
Age outside phases uses base income	120,000	120,000	✓
Phase-level incomeBreakdown reduces FICA base by §125 + payrollHSA	10,098	10,098	✓
Phase SE does not pollute FICA (separate channels)	0	0	✓
W-2 + SE in same phase: FICA on W-2 only (unchanged by SE)	7,650	7,650	✓

SE Tax 10/10

Authority: IRC §1401 (OASDI 12.4% / Medicare 2.9%); IRC §1402(a)(12) (92.35% multiplier); IRC §1402(b)(2) (wage base shared with W-2); IRC §1402(b) ($400 SECA-base floor); IRC §164(f) (half-of-SE-tax above-the-line deduction); IRS Schedule SE Instructions; IRS Pub 334.
Method: calcSETax computes SECA base = netSE × 0.9235; SS portion = min(SECA, ssWageBaseRemaining) × 12.4%; Medicare = SECA × 2.9%; halfDeduction = total / 2 reduces AGI.

Test	Expected	Actual	Result
$50K net SE: secaBase = $46,175	46,175	46,175	✓
$50K net SE: SS portion = $5,726	5,726	5,726	✓
$50K net SE: Medicare = $1,339	1,339	1,339	✓
$50K net SE: total = $7,065	7,065	7,065	✓
$50K net SE: halfDeduction ≈ $3,533	3,533	3,533	✓
Negative SE: zero SE tax	0	0	✓
Negative SE: zero half-deduction	0	0	✓
$400 net SE: under SECA floor → zero SE tax	0	0	✓
Wage base sharing: SS portion limited	4,278	4,278	✓
Wage base sharing: Medicare uncapped	2,143	2,143	✓

SE Tax Integration 10/10

Method: End-to-end runProjection() integration tests verifying SE tax flows through engine pipeline: AGI/MAGI propagation via the `other` accumulator, year-output field surface (seTax / seNetEarnings / seHalfDeduction), wage base sharing with W-2 income, business loss handling (negative net SE → no SE tax, AGI reduction only), spouse SE independence.

Test	Expected	Actual	Result
SE tax in year output ≈ $11,304	11,304	11,304	✓
seNetEarnings = $80K	80,000	80,000	✓
seHalfDeduction ≈ $5,652	5,652	5,652	✓
SE loss: zero SE tax	0	0	✓
SE loss: seNetEarnings = -$20K	-20,000	-20,000	✓
SE loss: seHalfDeduction = 0	0	0	✓
SE loss reduces MAGI vs baseline	1	1	✓
W-2 + SE: SE tax respects wage base sharing	6,421	6,421	✓
Working-age SE: seTax > 0	1	1	✓
Spouse SE: seTax > 0	1	1	✓

QBI 10/10

Authority: IRC §199A(a)-(d), §199A(i); Treas. Reg. §1.199A-3(b)(1)(vi); IRS Rev. Proc. 2025-32 §4.26 (post-OBBBA §70105).
Method: Per-business 20% deduction with SSTB phaseout, household taxable-income cap (20% × (taxable − net cap gain)), W-2 wage limit (sole-prop assumption: $0), OBBBA $400 floor for ≥$1,000 QBI from a qualified trade or business. 2026 thresholds: $403,500 / $553,500 MFJ; $201,750 / $276,750 single (post-OBBBA $150K / $75K phase-in extension).

Test	Expected	Actual	Result
Below threshold MFJ: full 20% deduction	20,000	20,000	✓
SSTB above upper MFJ: $0 deduction	0	0	✓
Non-SSTB above upper MFJ no W-2: $400 floor	400	400	✓
SSTB phase-in midpoint MFJ: half deduction	10,000	10,000	✓
Taxable income limit MFJ: capped at 20% × (taxable − net capgain)	10,000	10,000	✓
QBI below $1,000: no deduction	0	0	✓
Single below threshold: full 20% deduction	10,000	10,000	✓
Single SSTB above upper: $0 deduction	0	0	✓
Two-business household MFJ: combined deduction	16,000	16,000	✓
Mixed SSTB/non-SSTB above upper: $400 floor via non-SSTB	400	400	✓

QBI Integration 6/6

Method: End-to-end runProjection() tests verifying QBI deduction flows correctly through engine: per-baseline computation across actual / no-conversion / conversion-only scenarios for accurate Roth conversion delta math, surface in year output (qbiDeduction field), interaction with TLH-ordinary-offset and capital-gains stacking. v6.14.1 added TLH-ordinary-offset symmetry across all three baselines.

Test	Expected	Actual	Result
W-2 + SE: qbiDeduction > 0	1	1	✓
W-2 + SE $100K: qbiDeduction ≈ 20% × (netSE − halfSE)	18,932	18,932	✓
Pure SE $100K: deduction capped by household taxable income limit	1	1	✓
SSTB in phase-in range: deduction reduced vs full	1	1	✓
SSTB conversion: conversionTax > 0	1	1	✓
TLH + QBI: deduction computed (no asymmetry crash)	1	1	✓

Solo 401k 17/17

Authority: IRC §401(c) (self-employed plan participation); IRC §401(c)(2)(A)(v) (positive-earned-income gating); IRC §402(g) + §414(v) (elective deferral limit + age-based catch-up); SECURE 2.0 §109 (enhanced catch-up ages 60-63); IRC §415(c) (annual addition cap); IRC §404(a)(8)(C) (20% sole-prop employer limit on net SE − half-SE-tax); SECURE 2.0 §604 (Roth employer profit-share); IRS Notice 2025-67 (2026 contribution limits).
Method: Solo 401(k) employee elective deferral (Traditional or Roth) and employer profit-share for sole prop / SMLLC / partnership entities. §402(g) capacity aggregates with any W-2 401(k) deferral target. §415(c) caps combined employee + employer at $72,000 (2026). Manual override for both employee dollar amount and employer percentage; auto-max default.

Test	Expected	Actual	Result
$100K netSE age 45 auto-max: employee = $24,500	24,500	24,500	✓
$100K netSE age 45 auto-max: employer ≈ $18,587	18,587	18,587	✓
Traditional employee classification	24,500	24,500	✓
Roth employee classification	0	0	✓
Age 62 SECURE 2.0 catch-up: employee = $35,750	35,750	35,750	✓
§415(c) binds: employer + employee = annual addition limit	72,000	72,000	✓
§415(c) clamp produces employer = $47,500	47,500	47,500	✓
§402(g) aggregation: Solo limited by W-2 deferral target	4,500	4,500	✓
Auto employer respects §415(c)	18,587	18,587	✓
Roth employee: tradEmployee = 0	0	0	✓
Roth employee: rothEmployee tracks amount	24,500	24,500	✓
Roth employer: rothEmployerAmt > 0	18,587	18,587	✓
Roth employer: tradEmployer = 0	0	0	✓
Manual deferral $10K respected	10,000	10,000	✓
Manual employer 10% = $9,294	9,294	9,294	✓
Negative SE: zero employee deferral	0	0	✓
Negative SE: zero employer profit-share	0	0	✓

Solo 401k Integration 9/9

Authority: Treas. Reg. §1.199A-3(b)(1)(vi) (retirement plan deductions reduce QBI); IRS Notice 2024-2 Q&A L9 (Roth employer profit-share treatment).
Method: End-to-end runProjection() integration tests verifying Solo 401(k) flows correctly: contribution amounts surface in year output (solo401kEmployee / solo401kEmployer fields); traditional contributions reduce AGI/MAGI; Roth employee preserves AGI; traditional employee + traditional employer + Roth employer all reduce QBI input; Roth employee preserves QBI input; spousal Solo 401(k) read independently via spouseSelfEmployed.

Test	Expected	Actual	Result
solo401kEmployee surfaces in year output	24,500	24,500	✓
solo401kEmployer ≈ $18,587	18,587	18,587	✓
Traditional Solo reduces MAGI	1	1	✓
Roth employee preserves AGI	1	1	✓
Traditional Solo: qbiDeduction not larger than without Solo	1	1	✓
Roth employee preserves QBI deduction	1	1	✓
Roth employer: same QBI input as traditional employer (W-2+SE)	1	1	✓
Roth employer: higher MAGI than traditional employer	1	1	✓
Spouse Solo 401(k): contributions > 0	1	1	✓

Pre-flight 3/3

Test	Expected	Actual	Result
calcSpousalBenefit exists	function	function	✓
calcSpousalBenefit has 4 parameters (not old 2-param version)	4	4	✓
ssReverseAdjustPIA exists	true	true	✓

Spousal SS 13/13

Test	Expected	Actual	Result
Spouse at FRA (67), no own record → 50% of worker PIA	12,000	12,000	✓
Worker PIA = $3,000/mo, spouse at FRA → $18,000/yr floor	18,000	18,000	✓
Spouse own = $9,600/yr (< $12K floor) → top-up = $2,400	2,400	2,400	✓
Spouse own = $600/mo ($7,200/yr) → top-up = $4,800	4,800	4,800	✓
Spouse own = $12,000/yr (= floor) → top-up = $0	0	0	✓
Spouse own = $13,200/yr (> floor) → top-up = $0	0	0	✓
Spouse claims at 62 (60mo early), no own record → 35% of worker PIA	8,400	8,400	✓
Spouse claims at 65 (24mo early) → ~43.3% of worker PIA annual	10,400	10,400	✓
FRA=66, claims at 62 (48mo early) → 37.5% of worker PIA	9,000	9,000	✓
Spouse claims at 70 (past FRA) → same as FRA, no DRC increase	12,000	12,000	✓
Spouse claims at 68 (past FRA) → same as FRA	12,000	12,000	✓
Worker PIA = $0 → top-up = $0	0	0	✓
Spouse own = $0, worker PIA = $0 → $0	0	0	✓

COLA 2/2

Test	Expected	Actual	Result
Spousal benefit grows with COLA at age 68 vs 67	1	1	✓
Spousal top-up at 68 ≈ $18,360 (18,000 × 1.02)	18,360	18,360	✓

UI Wording 4/4

Test	Expected	Actual	Result
"Spousal SS Benefit" Plan Health lever title exists in HTML	1	1	✓
Lever says benefit is "already included in your projection"	1	1	✓
Lever links to SS tab (inputTab=ss)	1	1	✓
Old 2-param calcSpousalBenefit signature is NOT present	1	1	✓

Reverse round-trip 16/16

Test	Expected	Actual	Result
PIA $1500 claim 62 → adj $1050 → reverse $1500	1,500	1,500	✓
PIA $1500 claim 65 → adj $1300 → reverse $1500	1,500	1,500	✓
PIA $1500 claim 67 → adj $1500 → reverse $1500	1,500	1,500	✓
PIA $1500 claim 68 → adj $1620 → reverse $1500	1,500	1,500	✓
PIA $1500 claim 70 → adj $1860 → reverse $1500	1,500	1,500	✓
PIA $2500 claim 62 → adj $1750 → reverse $2500	2,500	2,500	✓
PIA $2500 claim 65 → adj $2166 → reverse $2499	2,500	2,499	✓
PIA $2500 claim 67 → adj $2500 → reverse $2500	2,500	2,500	✓
PIA $2500 claim 68 → adj $2700 → reverse $2500	2,500	2,500	✓
PIA $2500 claim 70 → adj $3100 → reverse $2500	2,500	2,500	✓
PIA $3500 claim 62 → adj $2450 → reverse $3500	3,500	3,500	✓
PIA $3500 claim 65 → adj $3033 → reverse $3500	3,500	3,500	✓
PIA $3500 claim 67 → adj $3500 → reverse $3500	3,500	3,500	✓
PIA $3500 claim 68 → adj $3780 → reverse $3500	3,500	3,500	✓
PIA $3500 claim 70 → adj $4340 → reverse $3500	3,500	3,500	✓
Zero current monthly returns 0	0	0	✓

Primary already-collecting 4/4

Test	Expected	Actual	Result
Age 75: ss = current monthly × 12 (COLA 0%)	50,400	50,400	✓
Age 80: ss still 50400 (COLA 0%)	50,400	50,400	✓
Age 75 with COLA 2%: ss = 50400 (zero COLA years)	50,400	50,400	✓
Age 80 with COLA 2%: ss ≈ 50400 × 1.02^5 ≈ 55648	55,648	55,646	✓

Spousal floor 1/1

Test	Expected	Actual	Result
Already-collecting primary supplies recovered PIA for spousal floor	54,000	54,000	✓

Spouse already-collecting 2/2

Test	Expected	Actual	Result
Primary not yet filed, spouse already collecting → ss > 0	1	1	✓
Spouse benefit constant when primary still not filed (COLA 0%)	1	1	✓

Both already-collecting 2/2

Test	Expected	Actual	Result
Year 0 (age 73): combined ss ≈ (3500+1800) × 12 = 63600	63,600	63,600	✓
Five years later (age 78): combined ss ≈ 63600 × 1.02^5 ≈ 70221	70,221	70,219	✓

Backwards compat 1/1

Test	Expected	Actual	Result
Non-working spouse with ssAlreadyCollecting:false → $54K at FRA	54,000	54,000	✓

RetIQ Financial Validation Report

Methodology

Authoritative Sources

Federal Income Tax Brackets (2026)

Standard Deduction & Senior Additions (2025)

Social Security Benefit Taxation (IRS Section 86)

Social Security PIA & Benefit Calculation

Required Minimum Distributions

Long-Term Capital Gains Tax Rates

Medicare IRMAA Surcharges (2025)

Retirement Contribution Limits (2025)

ACA Premium Tax Credit

Pension Enhancements (v2.0)

Test Results by Category

Federal Tax (MFJ) 10/10

Federal Tax (Single) 6/6

Standard Deduction 8/8

SS Taxation (MFJ) 6/6

SS Taxation (Single) 3/3

SS PIA 4/4

FRA 16/16

SS Claiming 7/7

SS Reverse 5/5

RMD Table 34/34

RMD Calc 4/4

RMD Joint Life 13/13

RMD Start 5/5

NIIT 1/1

IRMAA (MFJ) 12/12

IRMAA (Single) 3/3

IRMAA 1/1

Year Object 10/10

IRMAA Per-Enrollee 3/3

Medicare cash flow 3/3

State Tax 50/50

Contrib Limits 5/5

QCD 1/1

Integration 26/26

Edge Case 6/6

SS Earnings Test 13/13

ACA FPL 5/5

ACA Subsidy 11/11

ACA SLCSP 2/2

Pension 15/15

Pension Partial Year 11/11

Additional Income 21/21

Life Insurance 12/12

REGS 13/13

HSA 15/15

Inherited IRA 16/16

Inherited Acct 13/13

Inherited Stretch 8/8

CG Harvesting 4/4

TLH 4/4

Itemized Deductions 4/4

SALT Cap (OBBB) 6/6

DAF Bunching 4/4

QLAC 6/6

Roth Conversion Gate 12/12

Dual-Owner RMD 9/9

Dual-Owner Growth 2/2

Dual-Owner Rollover 2/2

Debt Amortization 11/11

Relocation Scenario 7/7

Roth Multi-Phase 6/6

Account Canon 13/13

Optimizer Blend 8/8

Divergence 8/8

Tax Payment v6.8 11/11

Roth 5-year 7/7

Inherited Roth Backload 7/7

Brokerage Dividend Yield 9/9

QD Pipeline Regression 4/4

Monte Carlo Envelopes 6/6

FICA 10/10

Pre-tax 401(k) fix 2/2

Phase resolver 6/6

SE Tax 10/10

SE Tax Integration 10/10

QBI 10/10