{ "metadata": { "calculator": "CalcWise Self-Employment Tax Calculator", "taxYear": 2026, "totalTestCount": 63, "generationDate": "2026-07-20", "description": "All test cases for the CalcWise Self-Employment Tax Calculator." }, "categories": [ { "category": "order-of-operations", "cases": [ { "id": "EX1-TOTAL", "name": "Ex1 seTaxTotal = 8477.73", "category": "order-of-operations", "source": "IRC §1401 and IRC §1402 (SECA rates, 92.35% net-earnings rule, and $400 filing threshold); IRS Instructions for Schedule SE (Form 1040), Section A and line instructions (regular method)", "input": { "netSelfEmploymentProfit": 60000, "taxYear": 2026, "filingStatus": "single", "w2SocialSecurityWages": 0, "w2MedicareWages": 0 }, "expected": { "seTaxTotal": 8477.73 }, "tolerance": 0.01 }, { "id": "EX1-DEDUCT", "name": "Ex1 deductibleHalf = 4238.87", "category": "order-of-operations", "source": "IRS Instructions for Schedule SE (Form 1040), Section A and line instructions (regular method); IRC §164(f)", "input": { "netSelfEmploymentProfit": 60000, "taxYear": 2026, "filingStatus": "single", "w2SocialSecurityWages": 0, "w2MedicareWages": 0 }, "expected": { "deductibleHalf": 4238.87 }, "tolerance": 0 }, { "id": "EX1-EFF", "name": "Ex1 effectiveRate ~= 0.141295", "category": "order-of-operations", "source": "IRC §1401 and IRC §1402 (SECA rates, 92.35% net-earnings rule, and $400 filing threshold); IRS Instructions for Schedule SE (Form 1040), Section A and line instructions (regular method)", "input": { "netSelfEmploymentProfit": 60000, "taxYear": 2026, "filingStatus": "single", "w2SocialSecurityWages": 0, "w2MedicareWages": 0 }, "expected": { "effectiveRate": 0.141295 }, "tolerance": 5e-07 }, { "id": "EX2-TOTAL", "name": "Ex2 seTaxTotal = 29851.25", "category": "order-of-operations", "source": "IRC §1401 and IRC §1402 (SECA rates, 92.35% net-earnings rule, and $400 filing threshold); IRS Instructions for Schedule SE (Form 1040), Section A and line instructions (regular method)", "input": { "netSelfEmploymentProfit": 250000, "taxYear": 2026, "filingStatus": "single", "w2SocialSecurityWages": 0, "w2MedicareWages": 0 }, "expected": { "seTaxTotal": 29851.25 }, "tolerance": 0.01 }, { "id": "EX2-ADDMED", "name": "Ex2 additionalMedicareTax = 277.88", "category": "order-of-operations", "source": "IRS Instructions for Form 8959 (Additional Medicare Tax), threshold coordination with Medicare wages; IRS Instructions for Schedule SE (Form 1040), Section A and line instructions (regular method)", "input": { "netSelfEmploymentProfit": 250000, "taxYear": 2026, "filingStatus": "single", "w2SocialSecurityWages": 0, "w2MedicareWages": 0 }, "expected": { "additionalMedicareTax": 277.88 }, "tolerance": 0.01 }, { "id": "EX3-TOTAL", "name": "Ex3 seTaxTotal = 6635.44", "category": "order-of-operations", "source": "IRC §1401 and IRC §1402 (SECA rates, 92.35% net-earnings rule, and $400 filing threshold); IRS Instructions for Schedule SE (Form 1040), Section A and line instructions (regular method)", "input": { "netSelfEmploymentProfit": 80000, "taxYear": 2026, "filingStatus": "single", "w2SocialSecurityWages": 150000, "w2MedicareWages": 150000 }, "expected": { "seTaxTotal": 6635.44 }, "tolerance": 0.01 }, { "id": "EX3-ADDMED", "name": "Ex3 additionalMedicareTax = 214.92 (step-6 correction)", "category": "order-of-operations", "source": "IRS Instructions for Form 8959 (Additional Medicare Tax), threshold coordination with Medicare wages; IRS Instructions for Schedule SE (Form 1040), Section A and line instructions (regular method)", "input": { "netSelfEmploymentProfit": 80000, "taxYear": 2026, "filingStatus": "single", "w2SocialSecurityWages": 150000, "w2MedicareWages": 150000 }, "expected": { "additionalMedicareTax": 214.92 }, "tolerance": 0.01 }, { "id": "EX4-SS0", "name": "Ex4 socialSecurityPortion = 0", "category": "order-of-operations", "source": "IRC §1401 and IRC §1402 (SECA rates, 92.35% net-earnings rule, and $400 filing threshold); IRS Instructions for Schedule SE (Form 1040), Section A and line instructions (regular method)", "input": { "netSelfEmploymentProfit": 50000, "taxYear": 2026, "filingStatus": "single", "w2SocialSecurityWages": 184500, "w2MedicareWages": 184500 }, "expected": { "socialSecurityPortion": 0 }, "tolerance": 0 }, { "id": "EX4-EXH", "name": "Ex4 wageBaseExhaustedByWages = true", "category": "order-of-operations", "source": "IRS Instructions for Schedule SE (Form 1040) filing workflow (wage-base integration) + SSA / Federal Register 90 FR 49047 (FR Doc 2025-19763) for the 2026 wage base figure; IRS Instructions for Schedule SE (Form 1040), Section A and line instructions (regular method)", "input": { "netSelfEmploymentProfit": 50000, "taxYear": 2026, "filingStatus": "single", "w2SocialSecurityWages": 184500, "w2MedicareWages": 184500 }, "expected": { "wageBaseExhaustedByWages": true }, "tolerance": 0 }, { "id": "EX5-ADDMED", "name": "Ex5 additionalMedicareTax = 243.45", "category": "order-of-operations", "source": "IRS Instructions for Form 8959 (Additional Medicare Tax), threshold coordination with Medicare wages; IRS Instructions for Schedule SE (Form 1040), Section A and line instructions (regular method)", "input": { "netSelfEmploymentProfit": 300000, "taxYear": 2026, "filingStatus": "mfj", "w2SocialSecurityWages": 0, "w2MedicareWages": 0 }, "expected": { "additionalMedicareTax": 243.45 }, "tolerance": 0.01 }, { "id": "EX5-TOTAL", "name": "Ex5 seTaxTotal = 31155.90", "category": "order-of-operations", "source": "IRC §1401 and IRC §1402 (SECA rates, 92.35% net-earnings rule, and $400 filing threshold); IRS Instructions for Schedule SE (Form 1040), Section A and line instructions (regular method)", "input": { "netSelfEmploymentProfit": 300000, "taxYear": 2026, "filingStatus": "mfj", "w2SocialSecurityWages": 0, "w2MedicareWages": 0 }, "expected": { "seTaxTotal": 31155.9 }, "tolerance": 0.01 }, { "id": "EX5-DEDUCT", "name": "Ex5 deductibleHalf = 15456.23", "category": "order-of-operations", "source": "IRS Instructions for Schedule SE (Form 1040), Section A and line instructions (regular method); IRC §164(f)", "input": { "netSelfEmploymentProfit": 300000, "taxYear": 2026, "filingStatus": "mfj", "w2SocialSecurityWages": 0, "w2MedicareWages": 0 }, "expected": { "deductibleHalf": 15456.23 }, "tolerance": 0 }, { "id": "EX6-BELOW", "name": "Ex6 belowFilingThreshold = true", "category": "order-of-operations", "source": "IRC §1401 and IRC §1402 (SECA rates, 92.35% net-earnings rule, and $400 filing threshold)", "input": { "netSelfEmploymentProfit": 300, "taxYear": 2026, "filingStatus": "single", "w2SocialSecurityWages": 0, "w2MedicareWages": 0 }, "expected": { "belowFilingThreshold": true }, "tolerance": 0 }, { "id": "EX6-TOTAL0", "name": "Ex6 seTaxTotal = 0", "category": "order-of-operations", "source": "IRC §1401 and IRC §1402 (SECA rates, 92.35% net-earnings rule, and $400 filing threshold)", "input": { "netSelfEmploymentProfit": 300, "taxYear": 2026, "filingStatus": "single", "w2SocialSecurityWages": 0, "w2MedicareWages": 0 }, "expected": { "seTaxTotal": 0 }, "tolerance": 0 }, { "id": "EX7-WAGEBASE", "name": "Ex7 wageBaseUsed = 176100", "category": "order-of-operations", "source": "IRS Instructions for Schedule SE (Form 1040) (2025), What's New / Social Security wage base", "input": { "netSelfEmploymentProfit": 60000, "taxYear": 2025, "filingStatus": "single", "w2SocialSecurityWages": 0, "w2MedicareWages": 0 }, "expected": { "wageBaseUsed": 176100 }, "tolerance": 0 }, { "id": "EX7-TOTAL", "name": "Ex7 seTaxTotal = 8477.73", "category": "order-of-operations", "source": "IRC §1401 and IRC §1402 (SECA rates, 92.35% net-earnings rule, and $400 filing threshold); IRS Instructions for Schedule SE (Form 1040), Section A and line instructions (regular method)", "input": { "netSelfEmploymentProfit": 60000, "taxYear": 2025, "filingStatus": "single", "w2SocialSecurityWages": 0, "w2MedicareWages": 0 }, "expected": { "seTaxTotal": 8477.73 }, "tolerance": 0.01 }, { "id": "EX8-ADDMED", "name": "Ex8 additionalMedicareTax = 332.46 (step-6 correction stress)", "category": "order-of-operations", "source": "IRS Instructions for Form 8959 (Additional Medicare Tax), threshold coordination with Medicare wages; IRS Instructions for Schedule SE (Form 1040), Section A and line instructions (regular method)", "input": { "netSelfEmploymentProfit": 40000, "taxYear": 2026, "filingStatus": "single", "w2SocialSecurityWages": 200000, "w2MedicareWages": 210000 }, "expected": { "additionalMedicareTax": 332.46 }, "tolerance": 0.01 }, { "id": "EX8-W2GT", "name": "Ex8 w2WagesExceedWageBase = true", "category": "order-of-operations", "source": "IRS Instructions for Schedule SE (Form 1040) filing workflow (wage-base integration) + SSA / Federal Register 90 FR 49047 (FR Doc 2025-19763) for the 2026 wage base figure", "input": { "netSelfEmploymentProfit": 40000, "taxYear": 2026, "filingStatus": "single", "w2SocialSecurityWages": 200000, "w2MedicareWages": 210000 }, "expected": { "w2WagesExceedWageBase": true }, "tolerance": 0 }, { "id": "EX9-NET0", "name": "Ex9 netEarningsFromSelfEmployment = 0", "category": "order-of-operations", "source": "IRC §1401 and IRC §1402 (SECA rates, 92.35% net-earnings rule, and $400 filing threshold)", "input": { "netSelfEmploymentProfit": -5000, "taxYear": 2026, "filingStatus": "single", "w2SocialSecurityWages": 0, "w2MedicareWages": 0 }, "expected": { "netEarningsFromSelfEmployment": 0 }, "tolerance": 0 }, { "id": "EX9-TOTAL0", "name": "Ex9 seTaxTotal = 0", "category": "order-of-operations", "source": "IRC §1401 and IRC §1402 (SECA rates, 92.35% net-earnings rule, and $400 filing threshold)", "input": { "netSelfEmploymentProfit": -5000, "taxYear": 2026, "filingStatus": "single", "w2SocialSecurityWages": 0, "w2MedicareWages": 0 }, "expected": { "seTaxTotal": 0 }, "tolerance": 0 }, { "id": "EX9-EFF0", "name": "Ex9 effectiveRate = 0", "category": "order-of-operations", "source": "IRC §1401 and IRC §1402 (SECA rates, 92.35% net-earnings rule, and $400 filing threshold)", "input": { "netSelfEmploymentProfit": -5000, "taxYear": 2026, "filingStatus": "single", "w2SocialSecurityWages": 0, "w2MedicareWages": 0 }, "expected": { "effectiveRate": 0 }, "tolerance": 0 }, { "id": "EX10-ADDMED", "name": "Ex10 additionalMedicareTax = 371.07", "category": "order-of-operations", "source": "IRS Instructions for Form 8959 (Additional Medicare Tax), threshold coordination with Medicare wages; IRS Instructions for Schedule SE (Form 1040), Section A and line instructions (regular method)", "input": { "netSelfEmploymentProfit": 180000, "taxYear": 2026, "filingStatus": "mfs", "w2SocialSecurityWages": 0, "w2MedicareWages": 0 }, "expected": { "additionalMedicareTax": 371.07 }, "tolerance": 0.01 }, { "id": "EX10-DEDUCT", "name": "Ex10 deductibleHalf = 12716.60", "category": "order-of-operations", "source": "IRS Instructions for Schedule SE (Form 1040), Section A and line instructions (regular method); IRC §164(f)", "input": { "netSelfEmploymentProfit": 180000, "taxYear": 2026, "filingStatus": "mfs", "w2SocialSecurityWages": 0, "w2MedicareWages": 0 }, "expected": { "deductibleHalf": 12716.6 }, "tolerance": 0 }, { "id": "EX11-SS", "name": "Ex11 MFJ spouse wages: SS portion = 10478.00", "category": "order-of-operations", "source": "IRS Instructions for Schedule SE (Form 1040), Section A and line instructions (regular method); IRS Instructions for Schedule SE (Form 1040) filing workflow (wage-base integration) + SSA / Federal Register 90 FR 49047 (FR Doc 2025-19763) for the 2026 wage base figure", "input": { "netSelfEmploymentProfit": 100000, "taxYear": 2026, "filingStatus": "mfj", "w2SocialSecurityWages": 100000, "w2MedicareWages": 220000 }, "expected": { "socialSecurityPortion": 10478.0 }, "tolerance": 0.01 }, { "id": "EX11-ADDMED", "name": "Ex11 MFJ spouse wages: additionalMedicareTax = 561.15", "category": "order-of-operations", "source": "IRS Instructions for Form 8959 (Additional Medicare Tax), threshold coordination with Medicare wages; IRS Instructions for Schedule SE (Form 1040), Section A and line instructions (regular method)", "input": { "netSelfEmploymentProfit": 100000, "taxYear": 2026, "filingStatus": "mfj", "w2SocialSecurityWages": 100000, "w2MedicareWages": 220000 }, "expected": { "additionalMedicareTax": 561.15 }, "tolerance": 0.01 }, { "id": "EX11-TOTAL", "name": "Ex11 MFJ spouse wages: seTaxTotal = 13717.30", "category": "order-of-operations", "source": "IRC §1401 and IRC §1402 (SECA rates, 92.35% net-earnings rule, and $400 filing threshold); IRS Instructions for Schedule SE (Form 1040), Section A and line instructions (regular method)", "input": { "netSelfEmploymentProfit": 100000, "taxYear": 2026, "filingStatus": "mfj", "w2SocialSecurityWages": 100000, "w2MedicareWages": 220000 }, "expected": { "seTaxTotal": 13717.3 }, "tolerance": 0.01 } ] }, { "category": "edge-case", "cases": [ { "id": "EDGE-400-SS", "name": "$400 gate: socialSecurityPortion forced 0", "category": "edge-case", "source": "IRC §1401 and IRC §1402 (SECA rates, 92.35% net-earnings rule, and $400 filing threshold)", "input": { "netSelfEmploymentProfit": 300, "taxYear": 2026, "filingStatus": "single", "w2SocialSecurityWages": 0, "w2MedicareWages": 0 }, "expected": { "socialSecurityPortion": 0 }, "tolerance": 0 }, { "id": "EDGE-400-MD", "name": "$400 gate: medicarePortion forced 0", "category": "edge-case", "source": "IRC §1401 and IRC §1402 (SECA rates, 92.35% net-earnings rule, and $400 filing threshold)", "input": { "netSelfEmploymentProfit": 300, "taxYear": 2026, "filingStatus": "single", "w2SocialSecurityWages": 0, "w2MedicareWages": 0 }, "expected": { "medicarePortion": 0 }, "tolerance": 0 }, { "id": "EDGE-400-SUB", "name": "$400 gate: subtotal forced 0", "category": "edge-case", "source": "IRC §1401 and IRC §1402 (SECA rates, 92.35% net-earnings rule, and $400 filing threshold)", "input": { "netSelfEmploymentProfit": 300, "taxYear": 2026, "filingStatus": "single", "w2SocialSecurityWages": 0, "w2MedicareWages": 0 }, "expected": { "seTaxSubtotal": 0 }, "tolerance": 0 }, { "id": "EDGE-400-ADD", "name": "$400 gate: additionalMedicareTax forced 0", "category": "edge-case", "source": "IRC §1401 and IRC §1402 (SECA rates, 92.35% net-earnings rule, and $400 filing threshold)", "input": { "netSelfEmploymentProfit": 300, "taxYear": 2026, "filingStatus": "single", "w2SocialSecurityWages": 0, "w2MedicareWages": 0 }, "expected": { "additionalMedicareTax": 0 }, "tolerance": 0 }, { "id": "EDGE-400-DED", "name": "$400 gate: deductibleHalf forced 0", "category": "edge-case", "source": "IRC §1401 and IRC §1402 (SECA rates, 92.35% net-earnings rule, and $400 filing threshold)", "input": { "netSelfEmploymentProfit": 300, "taxYear": 2026, "filingStatus": "single", "w2SocialSecurityWages": 0, "w2MedicareWages": 0 }, "expected": { "deductibleHalf": 0 }, "tolerance": 0 }, { "id": "EDGE-NEG-NET0", "name": "Negative profit floors net earnings at 0", "category": "edge-case", "source": "IRC §1401 and IRC §1402 (SECA rates, 92.35% net-earnings rule, and $400 filing threshold)", "input": { "netSelfEmploymentProfit": -5000, "taxYear": 2026, "filingStatus": "single", "w2SocialSecurityWages": 0, "w2MedicareWages": 0 }, "expected": { "netEarningsFromSelfEmployment": 0 }, "tolerance": 0 }, { "id": "EDGE-WAGE-EXH", "name": "Wage base exhaustion: exhausted=true", "category": "edge-case", "source": "IRS Instructions for Schedule SE (Form 1040) filing workflow (wage-base integration) + SSA / Federal Register 90 FR 49047 (FR Doc 2025-19763) for the 2026 wage base figure", "input": { "netSelfEmploymentProfit": 50000, "taxYear": 2026, "filingStatus": "single", "w2SocialSecurityWages": 184500, "w2MedicareWages": 184500 }, "expected": { "wageBaseExhaustedByWages": true }, "tolerance": 0 }, { "id": "EDGE-WAGE-EQ", "name": "Wage base exhaustion: exceeds=false", "category": "edge-case", "source": "IRS Instructions for Schedule SE (Form 1040) filing workflow (wage-base integration) + SSA / Federal Register 90 FR 49047 (FR Doc 2025-19763) for the 2026 wage base figure", "input": { "netSelfEmploymentProfit": 50000, "taxYear": 2026, "filingStatus": "single", "w2SocialSecurityWages": 184500, "w2MedicareWages": 184500 }, "expected": { "w2WagesExceedWageBase": false }, "tolerance": 0 }, { "id": "EDGE-WAGE-GT", "name": "W-2 wages exceed wage base: exceeds=true", "category": "edge-case", "source": "IRS Instructions for Schedule SE (Form 1040) filing workflow (wage-base integration) + SSA / Federal Register 90 FR 49047 (FR Doc 2025-19763) for the 2026 wage base figure", "input": { "netSelfEmploymentProfit": 40000, "taxYear": 2026, "filingStatus": "single", "w2SocialSecurityWages": 200000, "w2MedicareWages": 210000 }, "expected": { "w2WagesExceedWageBase": true }, "tolerance": 0 }, { "id": "EDGE-STEP6-A", "name": "Step 6 correction regression A (Ex3): 214.92", "category": "edge-case", "source": "IRS Instructions for Form 8959 (Additional Medicare Tax), threshold coordination with Medicare wages; IRS Instructions for Schedule SE (Form 1040), Section A and line instructions (regular method)", "input": { "netSelfEmploymentProfit": 80000, "taxYear": 2026, "filingStatus": "single", "w2SocialSecurityWages": 150000, "w2MedicareWages": 150000 }, "expected": { "additionalMedicareTax": 214.92 }, "tolerance": 0.01 }, { "id": "EDGE-STEP6-B", "name": "Step 6 correction regression B (Ex8): 332.46", "category": "edge-case", "source": "IRS Instructions for Form 8959 (Additional Medicare Tax), threshold coordination with Medicare wages; IRS Instructions for Schedule SE (Form 1040), Section A and line instructions (regular method)", "input": { "netSelfEmploymentProfit": 40000, "taxYear": 2026, "filingStatus": "single", "w2SocialSecurityWages": 200000, "w2MedicareWages": 210000 }, "expected": { "additionalMedicareTax": 332.46 }, "tolerance": 0.01 } ] }, { "category": "year-specific", "cases": [ { "id": "YEAR-2025-WB", "name": "2025 wage base = 176100", "category": "year-specific", "source": "IRS Instructions for Schedule SE (Form 1040) (2025), What's New / Social Security wage base", "input": { "taxYear": 2025 }, "expected": { "SE_TAX_YEARS.2025.socialSecurityWageBase": 176100 }, "tolerance": 0 }, { "id": "YEAR-2026-WB", "name": "2026 wage base = 184500", "category": "year-specific", "source": "IRS Instructions for Schedule SE (Form 1040) filing workflow (wage-base integration) + SSA / Federal Register 90 FR 49047 (FR Doc 2025-19763) for the 2026 wage base figure", "input": { "taxYear": 2026 }, "expected": { "SE_TAX_YEARS.2026.socialSecurityWageBase": 184500 }, "tolerance": 0 }, { "id": "YEAR-2025-VERIFY", "name": "2025 verify = false", "category": "year-specific", "source": "IRS Instructions for Schedule SE (Form 1040) (2025), What's New / Social Security wage base", "input": { "taxYear": 2025 }, "expected": { "SE_TAX_YEARS.2025.verify": false }, "tolerance": 0 }, { "id": "YEAR-2026-VERIFY", "name": "2026 verify = false", "category": "year-specific", "source": "IRS Instructions for Schedule SE (Form 1040) filing workflow (wage-base integration) + SSA / Federal Register 90 FR 49047 (FR Doc 2025-19763) for the 2026 wage base figure", "input": { "taxYear": 2026 }, "expected": { "SE_TAX_YEARS.2026.verify": false }, "tolerance": 0 }, { "id": "YEAR-DEFAULT", "name": "DEFAULT_TAX_YEAR = 2026", "category": "year-specific", "source": "IRS Instructions for Schedule SE (Form 1040) filing workflow (wage-base integration) + SSA / Federal Register 90 FR 49047 (FR Doc 2025-19763) for the 2026 wage base figure; default set to latest verified year", "input": {}, "expected": { "DEFAULT_TAX_YEAR": 2026 }, "tolerance": 0 } ] }, { "category": "validation", "cases": [ { "id": "VAL-PROFIT-NAN", "name": "netSelfEmploymentProfit NaN -> error", "category": "validation", "source": "Instructions for Schedule SE (Form 1040) required inputs; filing statuses and wage inputs reflected in IRS forms/instructions", "input": { "netSelfEmploymentProfit": "NaN", "taxYear": 2026, "filingStatus": "single", "w2SocialSecurityWages": 0, "w2MedicareWages": 0 }, "expected": { "errors.netSelfEmploymentProfit": true }, "tolerance": 0 }, { "id": "VAL-PROFIT-NEG", "name": "netSelfEmploymentProfit -5000 valid", "category": "validation", "source": "Instructions for Schedule SE (Form 1040) required inputs; filing statuses and wage inputs reflected in IRS forms/instructions", "input": { "netSelfEmploymentProfit": -5000, "taxYear": 2026, "filingStatus": "single", "w2SocialSecurityWages": 0, "w2MedicareWages": 0 }, "expected": { "valid": true }, "tolerance": 0 }, { "id": "VAL-PROFIT-ZERO", "name": "netSelfEmploymentProfit 0 valid", "category": "validation", "source": "Instructions for Schedule SE (Form 1040) required inputs; filing statuses and wage inputs reflected in IRS forms/instructions", "input": { "netSelfEmploymentProfit": 0, "taxYear": 2026, "filingStatus": "single", "w2SocialSecurityWages": 0, "w2MedicareWages": 0 }, "expected": { "valid": true }, "tolerance": 0 }, { "id": "VAL-YEAR-2024", "name": "taxYear 2024 -> error", "category": "validation", "source": "Instructions for Schedule SE (Form 1040) required inputs; filing statuses and wage inputs reflected in IRS forms/instructions", "input": { "netSelfEmploymentProfit": 1, "taxYear": 2024, "filingStatus": "single", "w2SocialSecurityWages": 0, "w2MedicareWages": 0 }, "expected": { "errors.taxYear": true }, "tolerance": 0 }, { "id": "VAL-YEAR-2025", "name": "taxYear 2025 valid", "category": "validation", "source": "Instructions for Schedule SE (Form 1040) required inputs; filing statuses and wage inputs reflected in IRS forms/instructions", "input": { "netSelfEmploymentProfit": 1, "taxYear": 2025, "filingStatus": "single", "w2SocialSecurityWages": 0, "w2MedicareWages": 0 }, "expected": { "valid": true }, "tolerance": 0 }, { "id": "VAL-YEAR-2026", "name": "taxYear 2026 valid", "category": "validation", "source": "Instructions for Schedule SE (Form 1040) required inputs; filing statuses and wage inputs reflected in IRS forms/instructions", "input": { "netSelfEmploymentProfit": 1, "taxYear": 2026, "filingStatus": "single", "w2SocialSecurityWages": 0, "w2MedicareWages": 0 }, "expected": { "valid": true }, "tolerance": 0 }, { "id": "VAL-W2SS-NEG", "name": "w2SocialSecurityWages -1000 -> error", "category": "validation", "source": "Instructions for Schedule SE (Form 1040) required inputs; filing statuses and wage inputs reflected in IRS forms/instructions", "input": { "netSelfEmploymentProfit": 1, "taxYear": 2026, "filingStatus": "single", "w2SocialSecurityWages": -1000, "w2MedicareWages": 0 }, "expected": { "errors.w2SocialSecurityWages": true }, "tolerance": 0 }, { "id": "VAL-W2SS-ZERO", "name": "w2SocialSecurityWages 0 valid", "category": "validation", "source": "Instructions for Schedule SE (Form 1040) required inputs; filing statuses and wage inputs reflected in IRS forms/instructions", "input": { "netSelfEmploymentProfit": 1, "taxYear": 2026, "filingStatus": "single", "w2SocialSecurityWages": 0, "w2MedicareWages": 0 }, "expected": { "valid": true }, "tolerance": 0 }, { "id": "VAL-W2SS-200K", "name": "w2SocialSecurityWages 200000 valid", "category": "validation", "source": "Instructions for Schedule SE (Form 1040) required inputs; filing statuses and wage inputs reflected in IRS forms/instructions", "input": { "netSelfEmploymentProfit": 1, "taxYear": 2026, "filingStatus": "single", "w2SocialSecurityWages": 200000, "w2MedicareWages": 0 }, "expected": { "valid": true }, "tolerance": 0 }, { "id": "VAL-FILING-INVALID", "name": "filingStatus invalid -> error", "category": "validation", "source": "Instructions for Schedule SE (Form 1040) required inputs; filing statuses and wage inputs reflected in IRS forms/instructions", "input": { "netSelfEmploymentProfit": 1, "taxYear": 2026, "filingStatus": "invalid", "w2SocialSecurityWages": 0, "w2MedicareWages": 0 }, "expected": { "errors.filingStatus": true }, "tolerance": 0 }, { "id": "VAL-FILING-SINGLE", "name": "filingStatus single valid", "category": "validation", "source": "Instructions for Schedule SE (Form 1040) required inputs; filing statuses and wage inputs reflected in IRS forms/instructions", "input": { "netSelfEmploymentProfit": 1, "taxYear": 2026, "filingStatus": "single", "w2SocialSecurityWages": 0, "w2MedicareWages": 0 }, "expected": { "valid": true }, "tolerance": 0 }, { "id": "VAL-FILING-MFJ", "name": "filingStatus mfj valid", "category": "validation", "source": "Instructions for Schedule SE (Form 1040) required inputs; filing statuses and wage inputs reflected in IRS forms/instructions", "input": { "netSelfEmploymentProfit": 1, "taxYear": 2026, "filingStatus": "mfj", "w2SocialSecurityWages": 0, "w2MedicareWages": 0 }, "expected": { "valid": true }, "tolerance": 0 } ] }, { "category": "share-url", "cases": [ { "id": "SHARE-DEFAULT-PYF", "name": "Round-trip default: p/y/f preserved", "category": "share-url", "source": "Schedule SE (Form 1040) core input fields (profit, tax year, filing status, SS/Medicare wages) represented in share URL state", "input": { "payload": { "netSelfEmploymentProfit": 60000, "taxYear": 2026, "filingStatus": "single", "w2SocialSecurityWages": 0, "w2MedicareWages": 0 } }, "expected": { "decoded.netSelfEmploymentProfit": 60000, "decoded.taxYear": 2026, "decoded.filingStatus": "single" }, "tolerance": 0 }, { "id": "SHARE-DEFAULT-NO-W2", "name": "Round-trip default: omits zero W-2 keys", "category": "share-url", "source": "Schedule SE (Form 1040) core input fields (profit, tax year, filing status, SS/Medicare wages) represented in share URL state", "input": { "payload": { "netSelfEmploymentProfit": 60000, "taxYear": 2026, "filingStatus": "single", "w2SocialSecurityWages": 0, "w2MedicareWages": 0 } }, "expected": { "queryStringExcludes": [ "ss=", "md=" ] }, "tolerance": 0 }, { "id": "SHARE-W2", "name": "Round-trip with W-2 wages", "category": "share-url", "source": "Schedule SE (Form 1040) core input fields (profit, tax year, filing status, SS/Medicare wages) represented in share URL state", "input": { "payload": { "netSelfEmploymentProfit": 60000, "taxYear": 2026, "filingStatus": "mfj", "w2SocialSecurityWages": 120000, "w2MedicareWages": 120000 } }, "expected": { "decoded.w2SocialSecurityWages": 120000, "decoded.w2MedicareWages": 120000 }, "tolerance": 0 }, { "id": "SHARE-MFS", "name": "Round-trip MFS filing status", "category": "share-url", "source": "Schedule SE (Form 1040) core input fields (profit, tax year, filing status, SS/Medicare wages) represented in share URL state", "input": { "payload": { "netSelfEmploymentProfit": 180000, "taxYear": 2026, "filingStatus": "mfs", "w2SocialSecurityWages": 0, "w2MedicareWages": 0 } }, "expected": { "decoded.filingStatus": "mfs" }, "tolerance": 0 }, { "id": "SHARE-CODE-S", "name": "Filing code s maps to single", "category": "share-url", "source": "Schedule SE (Form 1040) core input fields (profit, tax year, filing status, SS/Medicare wages) represented in share URL state", "input": { "queryString": "?f=s" }, "expected": { "decoded.filingStatus": "single" }, "tolerance": 0 }, { "id": "SHARE-CODE-H", "name": "Filing code h maps to hoh", "category": "share-url", "source": "Schedule SE (Form 1040) core input fields (profit, tax year, filing status, SS/Medicare wages) represented in share URL state", "input": { "queryString": "?f=h" }, "expected": { "decoded.filingStatus": "hoh" }, "tolerance": 0 }, { "id": "SHARE-CODE-Q", "name": "Filing code q maps to qss", "category": "share-url", "source": "Schedule SE (Form 1040) core input fields (profit, tax year, filing status, SS/Medicare wages) represented in share URL state", "input": { "queryString": "?f=q" }, "expected": { "decoded.filingStatus": "qss" }, "tolerance": 0 }, { "id": "SHARE-CODE-J", "name": "Filing code j maps to mfj", "category": "share-url", "source": "Schedule SE (Form 1040) core input fields (profit, tax year, filing status, SS/Medicare wages) represented in share URL state", "input": { "queryString": "?f=j" }, "expected": { "decoded.filingStatus": "mfj" }, "tolerance": 0 }, { "id": "SHARE-CODE-M", "name": "Filing code m maps to mfs", "category": "share-url", "source": "Schedule SE (Form 1040) core input fields (profit, tax year, filing status, SS/Medicare wages) represented in share URL state", "input": { "queryString": "?f=m" }, "expected": { "decoded.filingStatus": "mfs" }, "tolerance": 0 } ] } ] }