{"abstract":"Resident states without a credit election receive the reduced amount, and vice versa.","category":"Payroll withholding rules","checks":8,"contract":"Input {wage, res, work, reciprocal:[sorted state pairs], rates:{state: basis points}, res_credit}. Tax for a state = wage*rate/10000 half-up. Same state: withhold only there. Reciprocal pair: withhold only the resident state. Otherwise withhold the work state; the resident state gets max(0, resident - work) when res_credit else its full tax; omit zero resident lines. Return {state: cents}.","contract_signature":"x","evaluation_group":"w2-payroll-withholding-state-reciprocity","failed_approach":"The attempt always applies the credit, ignoring employees whose resident state grants none.","family":"w2-payroll-withholding-state-reciprocity-credit-election","id":"FA-59031","implementations":{"attempt":{"sha256":"2d63620d0610f51163f4a0925bca73d4b8cac70ed71f45d8282c1d0ba99b7be2","source":"\"\"\"Failure Map reference implementation. Python standard library only.\"\"\"\nimport json\n\nN = 1\nobservations = []\ndef solve(x):\n    rates = x['rates']\n    w = x['wage']\n    def tax(st):\n        return (w * rates.get(st, 0) + 5000) // 10000\n    res, work = x['res'], x['work']\n    if res == work:\n        return {work: tax(work)}\n    pair = sorted([res, work])\n    if pair in x['reciprocal']:\n        return {res: tax(res)}\n    work_tax = tax(work)\n    res_tax = max(0, tax(res) - work_tax) if x['res_credit'] or work_tax > 0 else tax(res)\n    out = {work: work_tax}\n    if res_tax:\n        out[res] = res_tax\n    return out\ndef check(label, actual, expected):\n    observations.append({\"check\": label, \"actual\": actual, \"expected\": expected, \"passed\": actual == expected})\nfixtures = [[('regression', {'wage': 267886, 'res': 'PA', 'work': 'IN', 'reciprocal': [['NJ', 'PA'], ['MI', 'OH'], ['KY', 'OH']], 'rates': {'PA': 500, 'NJ': 425, 'OH': 425, 'MI': 637, 'IN': 637, 'KY': 0, 'WV': 637}, 'res_credit': False}, {'IN': 17064, 'PA': 13394}), ('regression', {'wage': 92630, 'res': 'PA', 'work': 'WV', 'reciprocal': [['NJ', 'PA'], ['IN', 'KY'], ['KY', 'OH']], 'rates': {'PA': 500, 'NJ': 425, 'OH': 0, 'MI': 0, 'IN': 425, 'KY': 425, 'WV': 637}, 'res_credit': True}, {'WV': 5901}), ('partial-repair probe', {'wage': 373364, 'res': 'MI', 'work': 'WV', 'reciprocal': [['NJ', 'PA'], ['IN', 'KY']], 'rates': {'PA': 350, 'NJ': 611, 'OH': 307, 'MI': 637, 'IN': 0, 'KY': 500, 'WV': 637}, 'res_credit': False}, {'WV': 23783, 'MI': 23783}), ('partial-repair probe', {'wage': 236355, 'res': 'PA', 'work': 'WV', 'reciprocal': [['NJ', 'PA'], ['MI', 'OH'], ['IN', 'KY']], 'rates': {'PA': 425, 'NJ': 307, 'OH': 425, 'MI': 425, 'IN': 350, 'KY': 637, 'WV': 637}, 'res_credit': False}, {'WV': 15056, 'PA': 10045}), ('normal control', {'wage': 379815, 'res': 'MI', 'work': 'OH', 'reciprocal': [['NJ', 'PA'], ['MI', 'OH'], ['IN', 'KY'], ['KY', 'OH']], 'rates': {'PA': 637, 'NJ': 637, 'OH': 0, 'MI': 637, 'IN': 350, 'KY': 307, 'WV': 242}, 'res_credit': True}, {'MI': 24194}), ('normal control', {'wage': 333788, 'res': 'NJ', 'work': 'NJ', 'reciprocal': [['IN', 'KY']], 'rates': {'PA': 637, 'NJ': 425, 'OH': 446, 'MI': 500, 'IN': 122, 'KY': 312, 'WV': 0}, 'res_credit': True}, {'NJ': 14186}), ('normal control', {'wage': 108935, 'res': 'MI', 'work': 'WV', 'reciprocal': [['NJ', 'PA'], ['MI', 'OH'], ['KY', 'OH']], 'rates': {'PA': 637, 'NJ': 307, 'OH': 350, 'MI': 0, 'IN': 425, 'KY': 0, 'WV': 350}, 'res_credit': False}, {'WV': 3813}), ('normal control', {'wage': 243443, 'res': 'IN', 'work': 'IN', 'reciprocal': [['NJ', 'PA'], ['MI', 'OH'], ['IN', 'KY']], 'rates': {'PA': 350, 'NJ': 425, 'OH': 0, 'MI': 0, 'IN': 637, 'KY': 307, 'WV': 425}, 'res_credit': True}, {'IN': 15507})], [('regression', {'wage': 373364, 'res': 'MI', 'work': 'WV', 'reciprocal': [['NJ', 'PA'], ['IN', 'KY']], 'rates': {'PA': 350, 'NJ': 611, 'OH': 307, 'MI': 637, 'IN': 0, 'KY': 500, 'WV': 637}, 'res_credit': False}, {'WV': 23783, 'MI': 23783}), ('regression', {'wage': 267886, 'res': 'PA', 'work': 'IN', 'reciprocal': [['NJ', 'PA'], ['MI', 'OH'], ['KY', 'OH']], 'rates': {'PA': 500, 'NJ': 425, 'OH': 425, 'MI': 637, 'IN': 637, 'KY': 0, 'WV': 637}, 'res_credit': False}, {'IN': 17064, 'PA': 13394}), ('partial-repair probe', {'wage': 236355, 'res': 'PA', 'work': 'WV', 'reciprocal': [['NJ', 'PA'], ['MI', 'OH'], ['IN', 'KY']], 'rates': {'PA': 425, 'NJ': 307, 'OH': 425, 'MI': 425, 'IN': 350, 'KY': 637, 'WV': 637}, 'res_credit': False}, {'WV': 15056, 'PA': 10045}), ('partial-repair probe', {'wage': 91863, 'res': 'NJ', 'work': 'OH', 'reciprocal': [['NJ', 'PA'], ['MI', 'OH'], ['IN', 'KY'], ['KY', 'OH']], 'rates': {'PA': 350, 'NJ': 307, 'OH': 350, 'MI': 549, 'IN': 307, 'KY': 637, 'WV': 590}, 'res_credit': False}, {'OH': 3215, 'NJ': 2820}), ('normal control', {'wage': 202229, 'res': 'KY', 'work': 'PA', 'reciprocal': [['NJ', 'PA'], ['KY', 'OH']], 'rates': {'PA': 350, 'NJ': 637, 'OH': 350, 'MI': 425, 'IN': 0, 'KY': 0, 'WV': 500}, 'res_credit': True}, {'PA': 7078}), ('normal control', {'wage': 314004, 'res': 'IN', 'work': 'IN', 'reciprocal': [['NJ', 'PA'], ['KY', 'OH']], 'rates': {'PA': 0, 'NJ': 350, 'OH': 307, 'MI': 637, 'IN': 307, 'KY': 180, 'WV': 425}, 'res_credit': True}, {'IN': 9640}), ('normal control', {'wage': 92712, 'res': 'MI', 'work': 'PA', 'reciprocal': [['NJ', 'PA'], ['MI', 'OH'], ['IN', 'KY']], 'rates': {'PA': 0, 'NJ': 425, 'OH': 425, 'MI': 250, 'IN': 350, 'KY': 637, 'WV': 350}, 'res_credit': False}, {'PA': 0, 'MI': 2318}), ('normal control', {'wage': 208890, 'res': 'KY', 'work': 'MI', 'reciprocal': [['NJ', 'PA'], ['KY', 'OH']], 'rates': {'PA': 0, 'NJ': 0, 'OH': 307, 'MI': 0, 'IN': 577, 'KY': 307, 'WV': 350}, 'res_credit': True}, {'MI': 0, 'KY': 6413})], [('regression', {'wage': 236355, 'res': 'PA', 'work': 'WV', 'reciprocal': [['NJ', 'PA'], ['MI', 'OH'], ['IN', 'KY']], 'rates': {'PA': 425, 'NJ': 307, 'OH': 425, 'MI': 425, 'IN': 350, 'KY': 637, 'WV': 637}, 'res_credit': False}, {'WV': 15056, 'PA': 10045}), ('regression', {'wage': 348021, 'res': 'MI', 'work': 'KY', 'reciprocal': [['NJ', 'PA'], ['MI', 'OH'], ['IN', 'KY']], 'rates': {'PA': 307, 'NJ': 355, 'OH': 0, 'MI': 254, 'IN': 425, 'KY': 350, 'WV': 425}, 'res_credit': True}, {'KY': 12181}), ('partial-repair probe', {'wage': 369165, 'res': 'PA', 'work': 'WV', 'reciprocal': [['NJ', 'PA'], ['MI', 'OH'], ['IN', 'KY'], ['KY', 'OH']], 'rates': {'PA': 307, 'NJ': 307, 'OH': 350, 'MI': 307, 'IN': 307, 'KY': 425, 'WV': 102}, 'res_credit': False}, {'WV': 3765, 'PA': 11333}), ('partial-repair probe', {'wage': 192147, 'res': 'OH', 'work': 'NJ', 'reciprocal': [['NJ', 'PA'], ['IN', 'KY'], ['KY', 'OH']], 'rates': {'PA': 425, 'NJ': 126, 'OH': 425, 'MI': 637, 'IN': 0, 'KY': 307, 'WV': 350}, 'res_credit': False}, {'NJ': 2421, 'OH': 8166}), ('normal control', {'wage': 70654, 'res': 'NJ', 'work': 'NJ', 'reciprocal': [['NJ', 'PA'], ['IN', 'KY']], 'rates': {'PA': 0, 'NJ': 637, 'OH': 458, 'MI': 637, 'IN': 425, 'KY': 307, 'WV': 71}, 'res_credit': False}, {'NJ': 4501}), ('normal control', {'wage': 129954, 'res': 'PA', 'work': 'PA', 'reciprocal': [['IN', 'KY'], ['KY', 'OH']], 'rates': {'PA': 350, 'NJ': 651, 'OH': 637, 'MI': 0, 'IN': 0, 'KY': 623, 'WV': 0}, 'res_credit': True}, {'PA': 4548}), ('normal control', {'wage': 231453, 'res': 'MI', 'work': 'PA', 'reciprocal': [['NJ', 'PA'], ['IN', 'KY'], ['KY', 'OH']], 'rates': {'PA': 0, 'NJ': 0, 'OH': 500, 'MI': 307, 'IN': 350, 'KY': 637, 'WV': 307}, 'res_credit': False}, {'PA': 0, 'MI': 7106}), ('normal control', {'wage': 377853, 'res': 'IN', 'work': 'KY', 'reciprocal': [['NJ', 'PA'], ['IN', 'KY'], ['KY', 'OH']], 'rates': {'PA': 500, 'NJ': 637, 'OH': 502, 'MI': 637, 'IN': 500, 'KY': 307, 'WV': 425}, 'res_credit': True}, {'IN': 18893})], [('regression', {'wage': 91863, 'res': 'NJ', 'work': 'OH', 'reciprocal': [['NJ', 'PA'], ['MI', 'OH'], ['IN', 'KY'], ['KY', 'OH']], 'rates': {'PA': 350, 'NJ': 307, 'OH': 350, 'MI': 549, 'IN': 307, 'KY': 637, 'WV': 590}, 'res_credit': False}, {'OH': 3215, 'NJ': 2820}), ('regression', {'wage': 133100, 'res': 'KY', 'work': 'PA', 'reciprocal': [['NJ', 'PA'], ['MI', 'OH'], ['KY', 'OH']], 'rates': {'PA': 307, 'NJ': 500, 'OH': 500, 'MI': 350, 'IN': 0, 'KY': 500, 'WV': 637}, 'res_credit': True}, {'PA': 4086, 'KY': 2569}), ('partial-repair probe', {'wage': 161312, 'res': 'WV', 'work': 'OH', 'reciprocal': [['MI', 'OH'], ['IN', 'KY'], ['KY', 'OH']], 'rates': {'PA': 363, 'NJ': 90, 'OH': 307, 'MI': 670, 'IN': 307, 'KY': 500, 'WV': 500}, 'res_credit': False}, {'OH': 4952, 'WV': 8066}), ('partial-repair probe', {'wage': 388515, 'res': 'MI', 'work': 'NJ', 'reciprocal': [['NJ', 'PA'], ['MI', 'OH'], ['IN', 'KY'], ['KY', 'OH']], 'rates': {'PA': 637, 'NJ': 350, 'OH': 205, 'MI': 350, 'IN': 250, 'KY': 0, 'WV': 307}, 'res_credit': False}, {'NJ': 13598, 'MI': 13598}), ('normal control', {'wage': 122807, 'res': 'KY', 'work': 'PA', 'reciprocal': [['MI', 'OH'], ['IN', 'KY'], ['KY', 'OH']], 'rates': {'PA': 307, 'NJ': 637, 'OH': 425, 'MI': 0, 'IN': 425, 'KY': 0, 'WV': 0}, 'res_credit': True}, {'PA': 3770}), ('normal control', {'wage': 201266, 'res': 'OH', 'work': 'KY', 'reciprocal': [['NJ', 'PA'], ['KY', 'OH']], 'rates': {'PA': 425, 'NJ': 425, 'OH': 500, 'MI': 500, 'IN': 637, 'KY': 307, 'WV': 350}, 'res_credit': True}, {'OH': 10063}), ('normal control', {'wage': 238358, 'res': 'IN', 'work': 'NJ', 'reciprocal': [['NJ', 'PA'], ['MI', 'OH'], ['KY', 'OH']], 'rates': {'PA': 0, 'NJ': 0, 'OH': 288, 'MI': 0, 'IN': 425, 'KY': 350, 'WV': 500}, 'res_credit': True}, {'NJ': 0, 'IN': 10130}), ('normal control', {'wage': 363240, 'res': 'PA', 'work': 'MI', 'reciprocal': [['NJ', 'PA'], ['KY', 'OH']], 'rates': {'PA': 0, 'NJ': 350, 'OH': 350, 'MI': 307, 'IN': 279, 'KY': 262, 'WV': 425}, 'res_credit': True}, {'MI': 11151})], [('regression', {'wage': 369165, 'res': 'PA', 'work': 'WV', 'reciprocal': [['NJ', 'PA'], ['MI', 'OH'], ['IN', 'KY'], ['KY', 'OH']], 'rates': {'PA': 307, 'NJ': 307, 'OH': 350, 'MI': 307, 'IN': 307, 'KY': 425, 'WV': 102}, 'res_credit': False}, {'WV': 3765, 'PA': 11333}), ('regression', {'wage': 326976, 'res': 'OH', 'work': 'NJ', 'reciprocal': [['NJ', 'PA'], ['MI', 'OH'], ['KY', 'OH']], 'rates': {'PA': 543, 'NJ': 500, 'OH': 500, 'MI': 0, 'IN': 350, 'KY': 500, 'WV': 350}, 'res_credit': True}, {'NJ': 16349}), ('partial-repair probe', {'wage': 321120, 'res': 'PA', 'work': 'OH', 'reciprocal': [['NJ', 'PA'], ['MI', 'OH'], ['KY', 'OH']], 'rates': {'PA': 637, 'NJ': 307, 'OH': 350, 'MI': 500, 'IN': 350, 'KY': 425, 'WV': 637}, 'res_credit': False}, {'OH': 11239, 'PA': 20455}), ('partial-repair probe', {'wage': 12418, 'res': 'KY', 'work': 'NJ', 'reciprocal': [['NJ', 'PA'], ['KY', 'OH']], 'rates': {'PA': 637, 'NJ': 500, 'OH': 0, 'MI': 637, 'IN': 637, 'KY': 307, 'WV': 500}, 'res_credit': False}, {'NJ': 621, 'KY': 381}), ('normal control', {'wage': 19055, 'res': 'IN', 'work': 'OH', 'reciprocal': [['NJ', 'PA'], ['IN', 'KY']], 'rates': {'PA': 637, 'NJ': 466, 'OH': 0, 'MI': 0, 'IN': 425, 'KY': 307, 'WV': 307}, 'res_credit': False}, {'OH': 0, 'IN': 810}), ('normal control', {'wage': 43218, 'res': 'NJ', 'work': 'MI', 'reciprocal': [['NJ', 'PA'], ['IN', 'KY']], 'rates': {'PA': 641, 'NJ': 352, 'OH': 0, 'MI': 0, 'IN': 307, 'KY': 425, 'WV': 425}, 'res_credit': False}, {'MI': 0, 'NJ': 1521}), ('normal control', {'wage': 108017, 'res': 'PA', 'work': 'KY', 'reciprocal': [['IN', 'KY'], ['KY', 'OH']], 'rates': {'PA': 637, 'NJ': 637, 'OH': 307, 'MI': 500, 'IN': 500, 'KY': 0, 'WV': 425}, 'res_credit': True}, {'KY': 0, 'PA': 6881}), ('normal control', {'wage': 162145, 'res': 'IN', 'work': 'KY', 'reciprocal': [['NJ', 'PA'], ['MI', 'OH'], ['IN', 'KY'], ['KY', 'OH']], 'rates': {'PA': 637, 'NJ': 307, 'OH': 350, 'MI': 425, 'IN': 425, 'KY': 0, 'WV': 425}, 'res_credit': False}, {'IN': 6891})]]\nfor i, (label, args, expected) in enumerate(fixtures[N-1]):\n    check(\"%s %d\" % (label, i), solve(args), expected)\nprint(json.dumps({\"observations\": observations, \"passed\": all(x[\"passed\"] for x in observations)}, ensure_ascii=False))\nraise SystemExit(0 if all(x[\"passed\"] for x in observations) else 1)\n"},"broken":{"sha256":"469e3750f44408f64dc41f898c8181d82105e2a05118574373f041f470ed37fb","source":"\"\"\"Failure Map reference implementation. Python standard library only.\"\"\"\nimport json\n\nN = 1\nobservations = []\ndef solve(x):\n    rates = x['rates']\n    w = x['wage']\n    def tax(st):\n        return (w * rates.get(st, 0) + 5000) // 10000\n    res, work = x['res'], x['work']\n    if res == work:\n        return {work: tax(work)}\n    pair = sorted([res, work])\n    if pair in x['reciprocal']:\n        return {res: tax(res)}\n    work_tax = tax(work)\n    res_tax = max(0, tax(res) - work_tax) if not x['res_credit'] else tax(res)\n    out = {work: work_tax}\n    if res_tax:\n        out[res] = res_tax\n    return out\ndef check(label, actual, expected):\n    observations.append({\"check\": label, \"actual\": actual, \"expected\": expected, \"passed\": actual == expected})\nfixtures = [[('regression', {'wage': 267886, 'res': 'PA', 'work': 'IN', 'reciprocal': [['NJ', 'PA'], ['MI', 'OH'], ['KY', 'OH']], 'rates': {'PA': 500, 'NJ': 425, 'OH': 425, 'MI': 637, 'IN': 637, 'KY': 0, 'WV': 637}, 'res_credit': False}, {'IN': 17064, 'PA': 13394}), ('regression', {'wage': 92630, 'res': 'PA', 'work': 'WV', 'reciprocal': [['NJ', 'PA'], ['IN', 'KY'], ['KY', 'OH']], 'rates': {'PA': 500, 'NJ': 425, 'OH': 0, 'MI': 0, 'IN': 425, 'KY': 425, 'WV': 637}, 'res_credit': True}, {'WV': 5901}), ('partial-repair probe', {'wage': 373364, 'res': 'MI', 'work': 'WV', 'reciprocal': [['NJ', 'PA'], ['IN', 'KY']], 'rates': {'PA': 350, 'NJ': 611, 'OH': 307, 'MI': 637, 'IN': 0, 'KY': 500, 'WV': 637}, 'res_credit': False}, {'WV': 23783, 'MI': 23783}), ('partial-repair probe', {'wage': 236355, 'res': 'PA', 'work': 'WV', 'reciprocal': [['NJ', 'PA'], ['MI', 'OH'], ['IN', 'KY']], 'rates': {'PA': 425, 'NJ': 307, 'OH': 425, 'MI': 425, 'IN': 350, 'KY': 637, 'WV': 637}, 'res_credit': False}, {'WV': 15056, 'PA': 10045}), ('normal control', {'wage': 379815, 'res': 'MI', 'work': 'OH', 'reciprocal': [['NJ', 'PA'], ['MI', 'OH'], ['IN', 'KY'], ['KY', 'OH']], 'rates': {'PA': 637, 'NJ': 637, 'OH': 0, 'MI': 637, 'IN': 350, 'KY': 307, 'WV': 242}, 'res_credit': True}, {'MI': 24194}), ('normal control', {'wage': 333788, 'res': 'NJ', 'work': 'NJ', 'reciprocal': [['IN', 'KY']], 'rates': {'PA': 637, 'NJ': 425, 'OH': 446, 'MI': 500, 'IN': 122, 'KY': 312, 'WV': 0}, 'res_credit': True}, {'NJ': 14186}), ('normal control', {'wage': 108935, 'res': 'MI', 'work': 'WV', 'reciprocal': [['NJ', 'PA'], ['MI', 'OH'], ['KY', 'OH']], 'rates': {'PA': 637, 'NJ': 307, 'OH': 350, 'MI': 0, 'IN': 425, 'KY': 0, 'WV': 350}, 'res_credit': False}, {'WV': 3813}), ('normal control', {'wage': 243443, 'res': 'IN', 'work': 'IN', 'reciprocal': [['NJ', 'PA'], ['MI', 'OH'], ['IN', 'KY']], 'rates': {'PA': 350, 'NJ': 425, 'OH': 0, 'MI': 0, 'IN': 637, 'KY': 307, 'WV': 425}, 'res_credit': True}, {'IN': 15507})], [('regression', {'wage': 373364, 'res': 'MI', 'work': 'WV', 'reciprocal': [['NJ', 'PA'], ['IN', 'KY']], 'rates': {'PA': 350, 'NJ': 611, 'OH': 307, 'MI': 637, 'IN': 0, 'KY': 500, 'WV': 637}, 'res_credit': False}, {'WV': 23783, 'MI': 23783}), ('regression', {'wage': 267886, 'res': 'PA', 'work': 'IN', 'reciprocal': [['NJ', 'PA'], ['MI', 'OH'], ['KY', 'OH']], 'rates': {'PA': 500, 'NJ': 425, 'OH': 425, 'MI': 637, 'IN': 637, 'KY': 0, 'WV': 637}, 'res_credit': False}, {'IN': 17064, 'PA': 13394}), ('partial-repair probe', {'wage': 236355, 'res': 'PA', 'work': 'WV', 'reciprocal': [['NJ', 'PA'], ['MI', 'OH'], ['IN', 'KY']], 'rates': {'PA': 425, 'NJ': 307, 'OH': 425, 'MI': 425, 'IN': 350, 'KY': 637, 'WV': 637}, 'res_credit': False}, {'WV': 15056, 'PA': 10045}), ('partial-repair probe', {'wage': 91863, 'res': 'NJ', 'work': 'OH', 'reciprocal': [['NJ', 'PA'], ['MI', 'OH'], ['IN', 'KY'], ['KY', 'OH']], 'rates': {'PA': 350, 'NJ': 307, 'OH': 350, 'MI': 549, 'IN': 307, 'KY': 637, 'WV': 590}, 'res_credit': False}, {'OH': 3215, 'NJ': 2820}), ('normal control', {'wage': 202229, 'res': 'KY', 'work': 'PA', 'reciprocal': [['NJ', 'PA'], ['KY', 'OH']], 'rates': {'PA': 350, 'NJ': 637, 'OH': 350, 'MI': 425, 'IN': 0, 'KY': 0, 'WV': 500}, 'res_credit': True}, {'PA': 7078}), ('normal control', {'wage': 314004, 'res': 'IN', 'work': 'IN', 'reciprocal': [['NJ', 'PA'], ['KY', 'OH']], 'rates': {'PA': 0, 'NJ': 350, 'OH': 307, 'MI': 637, 'IN': 307, 'KY': 180, 'WV': 425}, 'res_credit': True}, {'IN': 9640}), ('normal control', {'wage': 92712, 'res': 'MI', 'work': 'PA', 'reciprocal': [['NJ', 'PA'], ['MI', 'OH'], ['IN', 'KY']], 'rates': {'PA': 0, 'NJ': 425, 'OH': 425, 'MI': 250, 'IN': 350, 'KY': 637, 'WV': 350}, 'res_credit': False}, {'PA': 0, 'MI': 2318}), ('normal control', {'wage': 208890, 'res': 'KY', 'work': 'MI', 'reciprocal': [['NJ', 'PA'], ['KY', 'OH']], 'rates': {'PA': 0, 'NJ': 0, 'OH': 307, 'MI': 0, 'IN': 577, 'KY': 307, 'WV': 350}, 'res_credit': True}, {'MI': 0, 'KY': 6413})], [('regression', {'wage': 236355, 'res': 'PA', 'work': 'WV', 'reciprocal': [['NJ', 'PA'], ['MI', 'OH'], ['IN', 'KY']], 'rates': {'PA': 425, 'NJ': 307, 'OH': 425, 'MI': 425, 'IN': 350, 'KY': 637, 'WV': 637}, 'res_credit': False}, {'WV': 15056, 'PA': 10045}), ('regression', {'wage': 348021, 'res': 'MI', 'work': 'KY', 'reciprocal': [['NJ', 'PA'], ['MI', 'OH'], ['IN', 'KY']], 'rates': {'PA': 307, 'NJ': 355, 'OH': 0, 'MI': 254, 'IN': 425, 'KY': 350, 'WV': 425}, 'res_credit': True}, {'KY': 12181}), ('partial-repair probe', {'wage': 369165, 'res': 'PA', 'work': 'WV', 'reciprocal': [['NJ', 'PA'], ['MI', 'OH'], ['IN', 'KY'], ['KY', 'OH']], 'rates': {'PA': 307, 'NJ': 307, 'OH': 350, 'MI': 307, 'IN': 307, 'KY': 425, 'WV': 102}, 'res_credit': False}, {'WV': 3765, 'PA': 11333}), ('partial-repair probe', {'wage': 192147, 'res': 'OH', 'work': 'NJ', 'reciprocal': [['NJ', 'PA'], ['IN', 'KY'], ['KY', 'OH']], 'rates': {'PA': 425, 'NJ': 126, 'OH': 425, 'MI': 637, 'IN': 0, 'KY': 307, 'WV': 350}, 'res_credit': False}, {'NJ': 2421, 'OH': 8166}), ('normal control', {'wage': 70654, 'res': 'NJ', 'work': 'NJ', 'reciprocal': [['NJ', 'PA'], ['IN', 'KY']], 'rates': {'PA': 0, 'NJ': 637, 'OH': 458, 'MI': 637, 'IN': 425, 'KY': 307, 'WV': 71}, 'res_credit': False}, {'NJ': 4501}), ('normal control', {'wage': 129954, 'res': 'PA', 'work': 'PA', 'reciprocal': [['IN', 'KY'], ['KY', 'OH']], 'rates': {'PA': 350, 'NJ': 651, 'OH': 637, 'MI': 0, 'IN': 0, 'KY': 623, 'WV': 0}, 'res_credit': True}, {'PA': 4548}), ('normal control', {'wage': 231453, 'res': 'MI', 'work': 'PA', 'reciprocal': [['NJ', 'PA'], ['IN', 'KY'], ['KY', 'OH']], 'rates': {'PA': 0, 'NJ': 0, 'OH': 500, 'MI': 307, 'IN': 350, 'KY': 637, 'WV': 307}, 'res_credit': False}, {'PA': 0, 'MI': 7106}), ('normal control', {'wage': 377853, 'res': 'IN', 'work': 'KY', 'reciprocal': [['NJ', 'PA'], ['IN', 'KY'], ['KY', 'OH']], 'rates': {'PA': 500, 'NJ': 637, 'OH': 502, 'MI': 637, 'IN': 500, 'KY': 307, 'WV': 425}, 'res_credit': True}, {'IN': 18893})], [('regression', {'wage': 91863, 'res': 'NJ', 'work': 'OH', 'reciprocal': [['NJ', 'PA'], ['MI', 'OH'], ['IN', 'KY'], ['KY', 'OH']], 'rates': {'PA': 350, 'NJ': 307, 'OH': 350, 'MI': 549, 'IN': 307, 'KY': 637, 'WV': 590}, 'res_credit': False}, {'OH': 3215, 'NJ': 2820}), ('regression', {'wage': 133100, 'res': 'KY', 'work': 'PA', 'reciprocal': [['NJ', 'PA'], ['MI', 'OH'], ['KY', 'OH']], 'rates': {'PA': 307, 'NJ': 500, 'OH': 500, 'MI': 350, 'IN': 0, 'KY': 500, 'WV': 637}, 'res_credit': True}, {'PA': 4086, 'KY': 2569}), ('partial-repair probe', {'wage': 161312, 'res': 'WV', 'work': 'OH', 'reciprocal': [['MI', 'OH'], ['IN', 'KY'], ['KY', 'OH']], 'rates': {'PA': 363, 'NJ': 90, 'OH': 307, 'MI': 670, 'IN': 307, 'KY': 500, 'WV': 500}, 'res_credit': False}, {'OH': 4952, 'WV': 8066}), ('partial-repair probe', {'wage': 388515, 'res': 'MI', 'work': 'NJ', 'reciprocal': [['NJ', 'PA'], ['MI', 'OH'], ['IN', 'KY'], ['KY', 'OH']], 'rates': {'PA': 637, 'NJ': 350, 'OH': 205, 'MI': 350, 'IN': 250, 'KY': 0, 'WV': 307}, 'res_credit': False}, {'NJ': 13598, 'MI': 13598}), ('normal control', {'wage': 122807, 'res': 'KY', 'work': 'PA', 'reciprocal': [['MI', 'OH'], ['IN', 'KY'], ['KY', 'OH']], 'rates': {'PA': 307, 'NJ': 637, 'OH': 425, 'MI': 0, 'IN': 425, 'KY': 0, 'WV': 0}, 'res_credit': True}, {'PA': 3770}), ('normal control', {'wage': 201266, 'res': 'OH', 'work': 'KY', 'reciprocal': [['NJ', 'PA'], ['KY', 'OH']], 'rates': {'PA': 425, 'NJ': 425, 'OH': 500, 'MI': 500, 'IN': 637, 'KY': 307, 'WV': 350}, 'res_credit': True}, {'OH': 10063}), ('normal control', {'wage': 238358, 'res': 'IN', 'work': 'NJ', 'reciprocal': [['NJ', 'PA'], ['MI', 'OH'], ['KY', 'OH']], 'rates': {'PA': 0, 'NJ': 0, 'OH': 288, 'MI': 0, 'IN': 425, 'KY': 350, 'WV': 500}, 'res_credit': True}, {'NJ': 0, 'IN': 10130}), ('normal control', {'wage': 363240, 'res': 'PA', 'work': 'MI', 'reciprocal': [['NJ', 'PA'], ['KY', 'OH']], 'rates': {'PA': 0, 'NJ': 350, 'OH': 350, 'MI': 307, 'IN': 279, 'KY': 262, 'WV': 425}, 'res_credit': True}, {'MI': 11151})], [('regression', {'wage': 369165, 'res': 'PA', 'work': 'WV', 'reciprocal': [['NJ', 'PA'], ['MI', 'OH'], ['IN', 'KY'], ['KY', 'OH']], 'rates': {'PA': 307, 'NJ': 307, 'OH': 350, 'MI': 307, 'IN': 307, 'KY': 425, 'WV': 102}, 'res_credit': False}, {'WV': 3765, 'PA': 11333}), ('regression', {'wage': 326976, 'res': 'OH', 'work': 'NJ', 'reciprocal': [['NJ', 'PA'], ['MI', 'OH'], ['KY', 'OH']], 'rates': {'PA': 543, 'NJ': 500, 'OH': 500, 'MI': 0, 'IN': 350, 'KY': 500, 'WV': 350}, 'res_credit': True}, {'NJ': 16349}), ('partial-repair probe', {'wage': 321120, 'res': 'PA', 'work': 'OH', 'reciprocal': [['NJ', 'PA'], ['MI', 'OH'], ['KY', 'OH']], 'rates': {'PA': 637, 'NJ': 307, 'OH': 350, 'MI': 500, 'IN': 350, 'KY': 425, 'WV': 637}, 'res_credit': False}, {'OH': 11239, 'PA': 20455}), ('partial-repair probe', {'wage': 12418, 'res': 'KY', 'work': 'NJ', 'reciprocal': [['NJ', 'PA'], ['KY', 'OH']], 'rates': {'PA': 637, 'NJ': 500, 'OH': 0, 'MI': 637, 'IN': 637, 'KY': 307, 'WV': 500}, 'res_credit': False}, {'NJ': 621, 'KY': 381}), ('normal control', {'wage': 19055, 'res': 'IN', 'work': 'OH', 'reciprocal': [['NJ', 'PA'], ['IN', 'KY']], 'rates': {'PA': 637, 'NJ': 466, 'OH': 0, 'MI': 0, 'IN': 425, 'KY': 307, 'WV': 307}, 'res_credit': False}, {'OH': 0, 'IN': 810}), ('normal control', {'wage': 43218, 'res': 'NJ', 'work': 'MI', 'reciprocal': [['NJ', 'PA'], ['IN', 'KY']], 'rates': {'PA': 641, 'NJ': 352, 'OH': 0, 'MI': 0, 'IN': 307, 'KY': 425, 'WV': 425}, 'res_credit': False}, {'MI': 0, 'NJ': 1521}), ('normal control', {'wage': 108017, 'res': 'PA', 'work': 'KY', 'reciprocal': [['IN', 'KY'], ['KY', 'OH']], 'rates': {'PA': 637, 'NJ': 637, 'OH': 307, 'MI': 500, 'IN': 500, 'KY': 0, 'WV': 425}, 'res_credit': True}, {'KY': 0, 'PA': 6881}), ('normal control', {'wage': 162145, 'res': 'IN', 'work': 'KY', 'reciprocal': [['NJ', 'PA'], ['MI', 'OH'], ['IN', 'KY'], ['KY', 'OH']], 'rates': {'PA': 637, 'NJ': 307, 'OH': 350, 'MI': 425, 'IN': 425, 'KY': 0, 'WV': 425}, 'res_credit': False}, {'IN': 6891})]]\nfor i, (label, args, expected) in enumerate(fixtures[N-1]):\n    check(\"%s %d\" % (label, i), solve(args), expected)\nprint(json.dumps({\"observations\": observations, \"passed\": all(x[\"passed\"] for x in observations)}, ensure_ascii=False))\nraise SystemExit(0 if all(x[\"passed\"] for x in observations) else 1)\n"}},"limitations":"A deterministic teaching model of a stipulated payroll rule with toy thresholds and rates. It makes no claim of conformance to any tax authority, statute or jurisdiction and is not payroll software. This reproducer isolates one failure mechanism. Results cover the supplied fixtures. Variants within a family share a test contract and should remain grouped when constructing evaluation splits. Related mechanisms with a shared evaluation_group must also remain together; these controlled models are not independent production incidents.","method":"Deterministic executable model with adversarial boundary fixtures.","provenance":{"created_by":"Failure Map","dependencies":"Python standard library","family":"w2-payroll-withholding-state-reciprocity-credit-election","generated_at":"2026-09-29T14:46:32.301107+00:00","license":"CC0-1.0","python":"3.12.14","seed":1,"split":"open-access"},"relevance":"Multi-state withholding depends on reciprocity agreements and resident credits, and misplacing a state changes which agency is paid.","root_cause":"The resident credit election flag is inverted.","sha256":"bbc6527a3dcd8cb776e267919d2e1149e93d792f62606c80db4ec0dedf6d88dd","title":"Resident and work-state withholding reciprocity: credit election · case 01","variant":1,"variant_policy":"Five numbered records share a model and may reuse boundary fixtures.","verified":true,"visibility":"public","verification":{"attempt":{"elapsed_ms":41.046,"exit_code":1,"observations":[{"actual":{"IN":17064},"check":"regression 0","expected":{"IN":17064,"PA":13394},"passed":false},{"actual":{"WV":5901},"check":"regression 1","expected":{"WV":5901},"passed":true},{"actual":{"WV":23783},"check":"partial-repair probe 2","expected":{"MI":23783,"WV":23783},"passed":false},{"actual":{"WV":15056},"check":"partial-repair probe 3","expected":{"PA":10045,"WV":15056},"passed":false},{"actual":{"MI":24194},"check":"normal control 4","expected":{"MI":24194},"passed":true},{"actual":{"NJ":14186},"check":"normal control 5","expected":{"NJ":14186},"passed":true},{"actual":{"WV":3813},"check":"normal control 6","expected":{"WV":3813},"passed":true},{"actual":{"IN":15507},"check":"normal control 7","expected":{"IN":15507},"passed":true}],"passed":false,"stderr":"","stdout":"{\"observations\": [{\"check\": \"regression 0\", \"actual\": {\"IN\": 17064}, \"expected\": {\"IN\": 17064, \"PA\": 13394}, \"passed\": false}, {\"check\": \"regression 1\", \"actual\": {\"WV\": 5901}, \"expected\": {\"WV\": 5901}, \"passed\": true}, {\"check\": \"partial-repair probe 2\", \"actual\": {\"WV\": 23783}, \"expected\": {\"WV\": 23783, \"MI\": 23783}, \"passed\": false}, {\"check\": \"partial-repair probe 3\", \"actual\": {\"WV\": 15056}, \"expected\": {\"WV\": 15056, \"PA\": 10045}, \"passed\": false}, {\"check\": \"normal control 4\", \"actual\": {\"MI\": 24194}, \"expected\": {\"MI\": 24194}, \"passed\": true}, {\"check\": \"normal control 5\", \"actual\": {\"NJ\": 14186}, \"expected\": {\"NJ\": 14186}, \"passed\": true}, {\"check\": \"normal control 6\", \"actual\": {\"WV\": 3813}, \"expected\": {\"WV\": 3813}, \"passed\": true}, {\"check\": \"normal control 7\", \"actual\": {\"IN\": 15507}, \"expected\": {\"IN\": 15507}, \"passed\": true}], \"passed\": false}\n"},"broken":{"elapsed_ms":41.811,"exit_code":1,"observations":[{"actual":{"IN":17064},"check":"regression 0","expected":{"IN":17064,"PA":13394},"passed":false},{"actual":{"PA":4632,"WV":5901},"check":"regression 1","expected":{"WV":5901},"passed":false},{"actual":{"WV":23783},"check":"partial-repair probe 2","expected":{"MI":23783,"WV":23783},"passed":false},{"actual":{"WV":15056},"check":"partial-repair probe 3","expected":{"PA":10045,"WV":15056},"passed":false},{"actual":{"MI":24194},"check":"normal control 4","expected":{"MI":24194},"passed":true},{"actual":{"NJ":14186},"check":"normal control 5","expected":{"NJ":14186},"passed":true},{"actual":{"WV":3813},"check":"normal control 6","expected":{"WV":3813},"passed":true},{"actual":{"IN":15507},"check":"normal control 7","expected":{"IN":15507},"passed":true}],"passed":false,"stderr":"","stdout":"{\"observations\": [{\"check\": \"regression 0\", \"actual\": {\"IN\": 17064}, \"expected\": {\"IN\": 17064, \"PA\": 13394}, \"passed\": false}, {\"check\": \"regression 1\", \"actual\": {\"WV\": 5901, \"PA\": 4632}, \"expected\": {\"WV\": 5901}, \"passed\": false}, {\"check\": \"partial-repair probe 2\", \"actual\": {\"WV\": 23783}, \"expected\": {\"WV\": 23783, \"MI\": 23783}, \"passed\": false}, {\"check\": \"partial-repair probe 3\", \"actual\": {\"WV\": 15056}, \"expected\": {\"WV\": 15056, \"PA\": 10045}, \"passed\": false}, {\"check\": \"normal control 4\", \"actual\": {\"MI\": 24194}, \"expected\": {\"MI\": 24194}, \"passed\": true}, {\"check\": \"normal control 5\", \"actual\": {\"NJ\": 14186}, \"expected\": {\"NJ\": 14186}, \"passed\": true}, {\"check\": \"normal control 6\", \"actual\": {\"WV\": 3813}, \"expected\": {\"WV\": 3813}, \"passed\": true}, {\"check\": \"normal control 7\", \"actual\": {\"IN\": 15507}, \"expected\": {\"IN\": 15507}, \"passed\": true}], \"passed\": false}\n"}},"member_only":{"stages":["fixed"],"fields":["implementations.fixed","verification.fixed","harness","repair"],"note":"The verified repair, its recorded checks, the repair description, and the scoring harness are available to members."}}