{"abstract":"Every levied employee receives one extra dependent exemption.","category":"Payroll withholding rules","checks":7,"contract":"Input {gross, taxes, pre_levy_ded, post_levy_ded, status, dependents, freq}. Annual exempt = standard amount (single 14,600, mfj 29,200, hoh 21,900 dollars) + 5,050.00 per dependent (the taxpayer is not a dependent); per-period exempt = annual/periods half-up (weekly 52, biweekly 26, semimonthly 24, monthly 12). Take-home counts only deductions in place before the levy. Levy = max(0, take-home - exempt). Return [exempt, levy].","contract_signature":"x","evaluation_group":"w2-payroll-withholding-wage-levy-exempt-amount","failed_approach":"The attempt grants at least one dependent even when none are claimed.","family":"w2-payroll-withholding-wage-levy-exempt-amount-dependent-count","id":"FA-59246","implementations":{"attempt":{"sha256":"7e9569cbcd4f02f732d8353b32c43252279420b4a8710a31b7b6484699e65ff5","source":"\"\"\"Failure Map reference implementation. Python standard library only.\"\"\"\nimport json\n\nN = 1\nobservations = []\ndef solve(x):\n    periods = {'weekly': 52, 'biweekly': 26, 'semimonthly': 24, 'monthly': 12}[x['freq']]\n    std = {'single': 1460000, 'mfj': 2920000, 'hoh': 2190000}[x['status']]\n    annual = std + 505000 * max(1, x['dependents'])\n    exempt = (annual * 2 + periods) // (2 * periods)\n    take_home = x['gross'] - x['taxes'] - x['pre_levy_ded']\n    levy = max(0, take_home - exempt)\n    return [exempt, levy]\ndef check(label, actual, expected):\n    observations.append({\"check\": label, \"actual\": actual, \"expected\": expected, \"passed\": actual == expected})\nfixtures = [[('regression', {'gross': 314207, 'taxes': 9435, 'pre_levy_ded': 16283, 'post_levy_ded': 19170, 'status': 'hoh', 'dependents': 0, 'freq': 'semimonthly'}, [91250, 197239]), ('regression', {'gross': 367596, 'taxes': 19999, 'pre_levy_ded': 20821, 'post_levy_ded': 35382, 'status': 'mfj', 'dependents': 5, 'freq': 'monthly'}, [453750, 0]), ('partial-repair probe', {'gross': 138753, 'taxes': 7542, 'pre_levy_ded': 0, 'post_levy_ded': 0, 'status': 'single', 'dependents': 0, 'freq': 'weekly'}, [28077, 103134]), ('partial-repair probe', {'gross': 714333, 'taxes': 49017, 'pre_levy_ded': 0, 'post_levy_ded': 19873, 'status': 'single', 'dependents': 0, 'freq': 'monthly'}, [121667, 543649]), ('additional oracle', {'gross': 375806, 'taxes': 85086, 'pre_levy_ded': 17388, 'post_levy_ded': 18649, 'status': 'mfj', 'dependents': 1, 'freq': 'semimonthly'}, [142708, 130624]), ('additional oracle', {'gross': 662079, 'taxes': 145163, 'pre_levy_ded': 13433, 'post_levy_ded': 24210, 'status': 'mfj', 'dependents': 4, 'freq': 'monthly'}, [411667, 91816]), ('additional oracle', {'gross': 85343, 'taxes': 8434, 'pre_levy_ded': 0, 'post_levy_ded': 0, 'status': 'single', 'dependents': 1, 'freq': 'weekly'}, [37788, 39121])], [('regression', {'gross': 138753, 'taxes': 7542, 'pre_levy_ded': 0, 'post_levy_ded': 0, 'status': 'single', 'dependents': 0, 'freq': 'weekly'}, [28077, 103134]), ('regression', {'gross': 314207, 'taxes': 9435, 'pre_levy_ded': 16283, 'post_levy_ded': 19170, 'status': 'hoh', 'dependents': 0, 'freq': 'semimonthly'}, [91250, 197239]), ('partial-repair probe', {'gross': 714333, 'taxes': 49017, 'pre_levy_ded': 0, 'post_levy_ded': 19873, 'status': 'single', 'dependents': 0, 'freq': 'monthly'}, [121667, 543649]), ('partial-repair probe', {'gross': 739109, 'taxes': 142864, 'pre_levy_ded': 16360, 'post_levy_ded': 0, 'status': 'mfj', 'dependents': 0, 'freq': 'biweekly'}, [112308, 467577]), ('additional oracle', {'gross': 375806, 'taxes': 85086, 'pre_levy_ded': 17388, 'post_levy_ded': 18649, 'status': 'mfj', 'dependents': 1, 'freq': 'semimonthly'}, [142708, 130624]), ('additional oracle', {'gross': 662079, 'taxes': 145163, 'pre_levy_ded': 13433, 'post_levy_ded': 24210, 'status': 'mfj', 'dependents': 4, 'freq': 'monthly'}, [411667, 91816]), ('additional oracle', {'gross': 85343, 'taxes': 8434, 'pre_levy_ded': 0, 'post_levy_ded': 0, 'status': 'single', 'dependents': 1, 'freq': 'weekly'}, [37788, 39121])], [('regression', {'gross': 714333, 'taxes': 49017, 'pre_levy_ded': 0, 'post_levy_ded': 19873, 'status': 'single', 'dependents': 0, 'freq': 'monthly'}, [121667, 543649]), ('regression', {'gross': 375806, 'taxes': 85086, 'pre_levy_ded': 17388, 'post_levy_ded': 18649, 'status': 'mfj', 'dependents': 1, 'freq': 'semimonthly'}, [142708, 130624]), ('partial-repair probe', {'gross': 635842, 'taxes': 140017, 'pre_levy_ded': 49330, 'post_levy_ded': 0, 'status': 'single', 'dependents': 0, 'freq': 'biweekly'}, [56154, 390341]), ('partial-repair probe', {'gross': 527478, 'taxes': 67598, 'pre_levy_ded': 40974, 'post_levy_ded': 0, 'status': 'mfj', 'dependents': 0, 'freq': 'weekly'}, [56154, 362752]), ('additional oracle', {'gross': 662079, 'taxes': 145163, 'pre_levy_ded': 13433, 'post_levy_ded': 24210, 'status': 'mfj', 'dependents': 4, 'freq': 'monthly'}, [411667, 91816]), ('additional oracle', {'gross': 85343, 'taxes': 8434, 'pre_levy_ded': 0, 'post_levy_ded': 0, 'status': 'single', 'dependents': 1, 'freq': 'weekly'}, [37788, 39121]), ('additional oracle', {'gross': 776186, 'taxes': 132647, 'pre_levy_ded': 0, 'post_levy_ded': 0, 'status': 'single', 'dependents': 1, 'freq': 'semimonthly'}, [81875, 561664])], [('regression', {'gross': 739109, 'taxes': 142864, 'pre_levy_ded': 16360, 'post_levy_ded': 0, 'status': 'mfj', 'dependents': 0, 'freq': 'biweekly'}, [112308, 467577]), ('regression', {'gross': 662079, 'taxes': 145163, 'pre_levy_ded': 13433, 'post_levy_ded': 24210, 'status': 'mfj', 'dependents': 4, 'freq': 'monthly'}, [411667, 91816]), ('partial-repair probe', {'gross': 347956, 'taxes': 39116, 'pre_levy_ded': 0, 'post_levy_ded': 15819, 'status': 'hoh', 'dependents': 0, 'freq': 'monthly'}, [182500, 126340]), ('partial-repair probe', {'gross': 219759, 'taxes': 9593, 'pre_levy_ded': 11439, 'post_levy_ded': 17732, 'status': 'hoh', 'dependents': 0, 'freq': 'monthly'}, [182500, 16227]), ('additional oracle', {'gross': 85343, 'taxes': 8434, 'pre_levy_ded': 0, 'post_levy_ded': 0, 'status': 'single', 'dependents': 1, 'freq': 'weekly'}, [37788, 39121]), ('additional oracle', {'gross': 776186, 'taxes': 132647, 'pre_levy_ded': 0, 'post_levy_ded': 0, 'status': 'single', 'dependents': 1, 'freq': 'semimonthly'}, [81875, 561664]), ('additional oracle', {'gross': 563938, 'taxes': 31966, 'pre_levy_ded': 0, 'post_levy_ded': 0, 'status': 'hoh', 'dependents': 3, 'freq': 'weekly'}, [71250, 460722])], [('regression', {'gross': 635842, 'taxes': 140017, 'pre_levy_ded': 49330, 'post_levy_ded': 0, 'status': 'single', 'dependents': 0, 'freq': 'biweekly'}, [56154, 390341]), ('regression', {'gross': 85343, 'taxes': 8434, 'pre_levy_ded': 0, 'post_levy_ded': 0, 'status': 'single', 'dependents': 1, 'freq': 'weekly'}, [37788, 39121]), ('partial-repair probe', {'gross': 426686, 'taxes': 44919, 'pre_levy_ded': 7768, 'post_levy_ded': 0, 'status': 'hoh', 'dependents': 0, 'freq': 'semimonthly'}, [91250, 282749]), ('partial-repair probe', {'gross': 245308, 'taxes': 551, 'pre_levy_ded': 0, 'post_levy_ded': 5125, 'status': 'mfj', 'dependents': 0, 'freq': 'monthly'}, [243333, 1424]), ('additional oracle', {'gross': 776186, 'taxes': 132647, 'pre_levy_ded': 0, 'post_levy_ded': 0, 'status': 'single', 'dependents': 1, 'freq': 'semimonthly'}, [81875, 561664]), ('additional oracle', {'gross': 563938, 'taxes': 31966, 'pre_levy_ded': 0, 'post_levy_ded': 0, 'status': 'hoh', 'dependents': 3, 'freq': 'weekly'}, [71250, 460722]), ('additional oracle', {'gross': 479258, 'taxes': 23759, 'pre_levy_ded': 40016, 'post_levy_ded': 17364, 'status': 'mfj', 'dependents': 2, 'freq': 'weekly'}, [75577, 339906])]]\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":"ca49f32343e1e6499742d0fc2cbdbf9077f88ea3e6e00d536da3a156c790d71c","source":"\"\"\"Failure Map reference implementation. Python standard library only.\"\"\"\nimport json\n\nN = 1\nobservations = []\ndef solve(x):\n    periods = {'weekly': 52, 'biweekly': 26, 'semimonthly': 24, 'monthly': 12}[x['freq']]\n    std = {'single': 1460000, 'mfj': 2920000, 'hoh': 2190000}[x['status']]\n    annual = std + 505000 * (x['dependents'] + 1)\n    exempt = (annual * 2 + periods) // (2 * periods)\n    take_home = x['gross'] - x['taxes'] - x['pre_levy_ded']\n    levy = max(0, take_home - exempt)\n    return [exempt, levy]\ndef check(label, actual, expected):\n    observations.append({\"check\": label, \"actual\": actual, \"expected\": expected, \"passed\": actual == expected})\nfixtures = [[('regression', {'gross': 314207, 'taxes': 9435, 'pre_levy_ded': 16283, 'post_levy_ded': 19170, 'status': 'hoh', 'dependents': 0, 'freq': 'semimonthly'}, [91250, 197239]), ('regression', {'gross': 367596, 'taxes': 19999, 'pre_levy_ded': 20821, 'post_levy_ded': 35382, 'status': 'mfj', 'dependents': 5, 'freq': 'monthly'}, [453750, 0]), ('partial-repair probe', {'gross': 138753, 'taxes': 7542, 'pre_levy_ded': 0, 'post_levy_ded': 0, 'status': 'single', 'dependents': 0, 'freq': 'weekly'}, [28077, 103134]), ('partial-repair probe', {'gross': 714333, 'taxes': 49017, 'pre_levy_ded': 0, 'post_levy_ded': 19873, 'status': 'single', 'dependents': 0, 'freq': 'monthly'}, [121667, 543649]), ('additional oracle', {'gross': 375806, 'taxes': 85086, 'pre_levy_ded': 17388, 'post_levy_ded': 18649, 'status': 'mfj', 'dependents': 1, 'freq': 'semimonthly'}, [142708, 130624]), ('additional oracle', {'gross': 662079, 'taxes': 145163, 'pre_levy_ded': 13433, 'post_levy_ded': 24210, 'status': 'mfj', 'dependents': 4, 'freq': 'monthly'}, [411667, 91816]), ('additional oracle', {'gross': 85343, 'taxes': 8434, 'pre_levy_ded': 0, 'post_levy_ded': 0, 'status': 'single', 'dependents': 1, 'freq': 'weekly'}, [37788, 39121])], [('regression', {'gross': 138753, 'taxes': 7542, 'pre_levy_ded': 0, 'post_levy_ded': 0, 'status': 'single', 'dependents': 0, 'freq': 'weekly'}, [28077, 103134]), ('regression', {'gross': 314207, 'taxes': 9435, 'pre_levy_ded': 16283, 'post_levy_ded': 19170, 'status': 'hoh', 'dependents': 0, 'freq': 'semimonthly'}, [91250, 197239]), ('partial-repair probe', {'gross': 714333, 'taxes': 49017, 'pre_levy_ded': 0, 'post_levy_ded': 19873, 'status': 'single', 'dependents': 0, 'freq': 'monthly'}, [121667, 543649]), ('partial-repair probe', {'gross': 739109, 'taxes': 142864, 'pre_levy_ded': 16360, 'post_levy_ded': 0, 'status': 'mfj', 'dependents': 0, 'freq': 'biweekly'}, [112308, 467577]), ('additional oracle', {'gross': 375806, 'taxes': 85086, 'pre_levy_ded': 17388, 'post_levy_ded': 18649, 'status': 'mfj', 'dependents': 1, 'freq': 'semimonthly'}, [142708, 130624]), ('additional oracle', {'gross': 662079, 'taxes': 145163, 'pre_levy_ded': 13433, 'post_levy_ded': 24210, 'status': 'mfj', 'dependents': 4, 'freq': 'monthly'}, [411667, 91816]), ('additional oracle', {'gross': 85343, 'taxes': 8434, 'pre_levy_ded': 0, 'post_levy_ded': 0, 'status': 'single', 'dependents': 1, 'freq': 'weekly'}, [37788, 39121])], [('regression', {'gross': 714333, 'taxes': 49017, 'pre_levy_ded': 0, 'post_levy_ded': 19873, 'status': 'single', 'dependents': 0, 'freq': 'monthly'}, [121667, 543649]), ('regression', {'gross': 375806, 'taxes': 85086, 'pre_levy_ded': 17388, 'post_levy_ded': 18649, 'status': 'mfj', 'dependents': 1, 'freq': 'semimonthly'}, [142708, 130624]), ('partial-repair probe', {'gross': 635842, 'taxes': 140017, 'pre_levy_ded': 49330, 'post_levy_ded': 0, 'status': 'single', 'dependents': 0, 'freq': 'biweekly'}, [56154, 390341]), ('partial-repair probe', {'gross': 527478, 'taxes': 67598, 'pre_levy_ded': 40974, 'post_levy_ded': 0, 'status': 'mfj', 'dependents': 0, 'freq': 'weekly'}, [56154, 362752]), ('additional oracle', {'gross': 662079, 'taxes': 145163, 'pre_levy_ded': 13433, 'post_levy_ded': 24210, 'status': 'mfj', 'dependents': 4, 'freq': 'monthly'}, [411667, 91816]), ('additional oracle', {'gross': 85343, 'taxes': 8434, 'pre_levy_ded': 0, 'post_levy_ded': 0, 'status': 'single', 'dependents': 1, 'freq': 'weekly'}, [37788, 39121]), ('additional oracle', {'gross': 776186, 'taxes': 132647, 'pre_levy_ded': 0, 'post_levy_ded': 0, 'status': 'single', 'dependents': 1, 'freq': 'semimonthly'}, [81875, 561664])], [('regression', {'gross': 739109, 'taxes': 142864, 'pre_levy_ded': 16360, 'post_levy_ded': 0, 'status': 'mfj', 'dependents': 0, 'freq': 'biweekly'}, [112308, 467577]), ('regression', {'gross': 662079, 'taxes': 145163, 'pre_levy_ded': 13433, 'post_levy_ded': 24210, 'status': 'mfj', 'dependents': 4, 'freq': 'monthly'}, [411667, 91816]), ('partial-repair probe', {'gross': 347956, 'taxes': 39116, 'pre_levy_ded': 0, 'post_levy_ded': 15819, 'status': 'hoh', 'dependents': 0, 'freq': 'monthly'}, [182500, 126340]), ('partial-repair probe', {'gross': 219759, 'taxes': 9593, 'pre_levy_ded': 11439, 'post_levy_ded': 17732, 'status': 'hoh', 'dependents': 0, 'freq': 'monthly'}, [182500, 16227]), ('additional oracle', {'gross': 85343, 'taxes': 8434, 'pre_levy_ded': 0, 'post_levy_ded': 0, 'status': 'single', 'dependents': 1, 'freq': 'weekly'}, [37788, 39121]), ('additional oracle', {'gross': 776186, 'taxes': 132647, 'pre_levy_ded': 0, 'post_levy_ded': 0, 'status': 'single', 'dependents': 1, 'freq': 'semimonthly'}, [81875, 561664]), ('additional oracle', {'gross': 563938, 'taxes': 31966, 'pre_levy_ded': 0, 'post_levy_ded': 0, 'status': 'hoh', 'dependents': 3, 'freq': 'weekly'}, [71250, 460722])], [('regression', {'gross': 635842, 'taxes': 140017, 'pre_levy_ded': 49330, 'post_levy_ded': 0, 'status': 'single', 'dependents': 0, 'freq': 'biweekly'}, [56154, 390341]), ('regression', {'gross': 85343, 'taxes': 8434, 'pre_levy_ded': 0, 'post_levy_ded': 0, 'status': 'single', 'dependents': 1, 'freq': 'weekly'}, [37788, 39121]), ('partial-repair probe', {'gross': 426686, 'taxes': 44919, 'pre_levy_ded': 7768, 'post_levy_ded': 0, 'status': 'hoh', 'dependents': 0, 'freq': 'semimonthly'}, [91250, 282749]), ('partial-repair probe', {'gross': 245308, 'taxes': 551, 'pre_levy_ded': 0, 'post_levy_ded': 5125, 'status': 'mfj', 'dependents': 0, 'freq': 'monthly'}, [243333, 1424]), ('additional oracle', {'gross': 776186, 'taxes': 132647, 'pre_levy_ded': 0, 'post_levy_ded': 0, 'status': 'single', 'dependents': 1, 'freq': 'semimonthly'}, [81875, 561664]), ('additional oracle', {'gross': 563938, 'taxes': 31966, 'pre_levy_ded': 0, 'post_levy_ded': 0, 'status': 'hoh', 'dependents': 3, 'freq': 'weekly'}, [71250, 460722]), ('additional oracle', {'gross': 479258, 'taxes': 23759, 'pre_levy_ded': 40016, 'post_levy_ded': 17364, 'status': 'mfj', 'dependents': 2, 'freq': 'weekly'}, [75577, 339906])]]\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-wage-levy-exempt-amount-dependent-count","generated_at":"2026-09-29T14:46:34.485961+00:00","license":"CC0-1.0","python":"3.12.14","seed":1,"split":"open-access"},"relevance":"A wage levy takes everything above an exempt amount, so the exempt computation and take-home definition decide the whole paycheck.","root_cause":"The taxpayer is counted as a dependent.","sha256":"523079908035e00bfd65bdb2e7523984498e8fb92ece5bf2e094656ef832ae1b","title":"Wage levy exempt amount: dependent count · 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":40.998,"exit_code":1,"observations":[{"actual":[112292,176197],"check":"regression 0","expected":[91250,197239],"passed":false},{"actual":[453750,0],"check":"regression 1","expected":[453750,0],"passed":true},{"actual":[37788,93423],"check":"partial-repair probe 2","expected":[28077,103134],"passed":false},{"actual":[163750,501566],"check":"partial-repair probe 3","expected":[121667,543649],"passed":false},{"actual":[142708,130624],"check":"additional oracle 4","expected":[142708,130624],"passed":true},{"actual":[411667,91816],"check":"additional oracle 5","expected":[411667,91816],"passed":true},{"actual":[37788,39121],"check":"additional oracle 6","expected":[37788,39121],"passed":true}],"passed":false,"stderr":"","stdout":"{\"observations\": [{\"check\": \"regression 0\", \"actual\": [112292, 176197], \"expected\": [91250, 197239], \"passed\": false}, {\"check\": \"regression 1\", \"actual\": [453750, 0], \"expected\": [453750, 0], \"passed\": true}, {\"check\": \"partial-repair probe 2\", \"actual\": [37788, 93423], \"expected\": [28077, 103134], \"passed\": false}, {\"check\": \"partial-repair probe 3\", \"actual\": [163750, 501566], \"expected\": [121667, 543649], \"passed\": false}, {\"check\": \"additional oracle 4\", \"actual\": [142708, 130624], \"expected\": [142708, 130624], \"passed\": true}, {\"check\": \"additional oracle 5\", \"actual\": [411667, 91816], \"expected\": [411667, 91816], \"passed\": true}, {\"check\": \"additional oracle 6\", \"actual\": [37788, 39121], \"expected\": [37788, 39121], \"passed\": true}], \"passed\": false}\n"},"broken":{"elapsed_ms":43.714,"exit_code":1,"observations":[{"actual":[112292,176197],"check":"regression 0","expected":[91250,197239],"passed":false},{"actual":[495833,0],"check":"regression 1","expected":[453750,0],"passed":false},{"actual":[37788,93423],"check":"partial-repair probe 2","expected":[28077,103134],"passed":false},{"actual":[163750,501566],"check":"partial-repair probe 3","expected":[121667,543649],"passed":false},{"actual":[163750,109582],"check":"additional oracle 4","expected":[142708,130624],"passed":false},{"actual":[453750,49733],"check":"additional oracle 5","expected":[411667,91816],"passed":false},{"actual":[47500,29409],"check":"additional oracle 6","expected":[37788,39121],"passed":false}],"passed":false,"stderr":"","stdout":"{\"observations\": [{\"check\": \"regression 0\", \"actual\": [112292, 176197], \"expected\": [91250, 197239], \"passed\": false}, {\"check\": \"regression 1\", \"actual\": [495833, 0], \"expected\": [453750, 0], \"passed\": false}, {\"check\": \"partial-repair probe 2\", \"actual\": [37788, 93423], \"expected\": [28077, 103134], \"passed\": false}, {\"check\": \"partial-repair probe 3\", \"actual\": [163750, 501566], \"expected\": [121667, 543649], \"passed\": false}, {\"check\": \"additional oracle 4\", \"actual\": [163750, 109582], \"expected\": [142708, 130624], \"passed\": false}, {\"check\": \"additional oracle 5\", \"actual\": [453750, 49733], \"expected\": [411667, 91816], \"passed\": false}, {\"check\": \"additional oracle 6\", \"actual\": [47500, 29409], \"expected\": [37788, 39121], \"passed\": false}], \"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."}}