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FA-59246 / Payroll withholding rules / Open access

Wage levy exempt amount: dependent count · case 01

Every levied employee receives one extra dependent exemption.

Verified by executionVariant 1 · 7 checks per implementationDownload source bundle ↓JSON ↗

ROOT CAUSE

The taxpayer is counted as a dependent.

VERIFIED REPAIR

Restore the contract rule at the dependent count step: use `505000 * x['dependents']`.

Unsuccessful approach: The attempt grants at least one dependent even when none are claimed.

Case 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].

Why this case matters

A wage levy takes everything above an exempt amount, so the exempt computation and take-home definition decide the whole paycheck.

1 / The failure

Exit 1
"""Failure Map reference implementation. Python standard library only."""
import json

N = 1
observations = []
def solve(x):
    periods = {'weekly': 52, 'biweekly': 26, 'semimonthly': 24, 'monthly': 12}[x['freq']]
    std = {'single': 1460000, 'mfj': 2920000, 'hoh': 2190000}[x['status']]
    annual = std + 505000 * (x['dependents'] + 1)
    exempt = (annual * 2 + periods) // (2 * periods)
    take_home = x['gross'] - x['taxes'] - x['pre_levy_ded']
    levy = max(0, take_home - exempt)
    return [exempt, levy]
def check(label, actual, expected):
    observations.append({"check": label, "actual": actual, "expected": expected, "passed": actual == expected})
fixtures = [[('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])]]
for i, (label, args, expected) in enumerate(fixtures[N-1]):
    check("%s %d" % (label, i), solve(args), expected)
print(json.dumps({"observations": observations, "passed": all(x["passed"] for x in observations)}, ensure_ascii=False))
raise SystemExit(0 if all(x["passed"] for x in observations) else 1)
Boundary fixtureActualExpectedOutcome
regression 0[112292, 176197][91250, 197239]Failed
regression 1[495833, 0][453750, 0]Failed
partial-repair probe 2[37788, 93423][28077, 103134]Failed
partial-repair probe 3[163750, 501566][121667, 543649]Failed
additional oracle 4[163750, 109582][142708, 130624]Failed
additional oracle 5[453750, 49733][411667, 91816]Failed
additional oracle 6[47500, 29409][37788, 39121]Failed

SHA-256 / ca49f32343e1e6499742d0fc2cbdbf9077f88ea3e6e00d536da3a156c790d71c

2 / The unsuccessful fix

Exit 1
"""Failure Map reference implementation. Python standard library only."""
import json

N = 1
observations = []
def solve(x):
    periods = {'weekly': 52, 'biweekly': 26, 'semimonthly': 24, 'monthly': 12}[x['freq']]
    std = {'single': 1460000, 'mfj': 2920000, 'hoh': 2190000}[x['status']]
    annual = std + 505000 * max(1, x['dependents'])
    exempt = (annual * 2 + periods) // (2 * periods)
    take_home = x['gross'] - x['taxes'] - x['pre_levy_ded']
    levy = max(0, take_home - exempt)
    return [exempt, levy]
def check(label, actual, expected):
    observations.append({"check": label, "actual": actual, "expected": expected, "passed": actual == expected})
fixtures = [[('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])]]
for i, (label, args, expected) in enumerate(fixtures[N-1]):
    check("%s %d" % (label, i), solve(args), expected)
print(json.dumps({"observations": observations, "passed": all(x["passed"] for x in observations)}, ensure_ascii=False))
raise SystemExit(0 if all(x["passed"] for x in observations) else 1)
Boundary fixtureActualExpectedOutcome
regression 0[112292, 176197][91250, 197239]Failed
regression 1[453750, 0][453750, 0]Passed
partial-repair probe 2[37788, 93423][28077, 103134]Failed
partial-repair probe 3[163750, 501566][121667, 543649]Failed
additional oracle 4[142708, 130624][142708, 130624]Passed
additional oracle 5[411667, 91816][411667, 91816]Passed
additional oracle 6[37788, 39121][37788, 39121]Passed

SHA-256 / 7e9569cbcd4f02f732d8353b32c43252279420b4a8710a31b7b6484699e65ff5

3 / The verified repair

Exit 0
"""Failure Map reference implementation. Python standard library only."""
import json

N = 1
observations = []
def solve(x):
    periods = {'weekly': 52, 'biweekly': 26, 'semimonthly': 24, 'monthly': 12}[x['freq']]
    std = {'single': 1460000, 'mfj': 2920000, 'hoh': 2190000}[x['status']]
    annual = std + 505000 * x['dependents']
    exempt = (annual * 2 + periods) // (2 * periods)
    take_home = x['gross'] - x['taxes'] - x['pre_levy_ded']
    levy = max(0, take_home - exempt)
    return [exempt, levy]
def check(label, actual, expected):
    observations.append({"check": label, "actual": actual, "expected": expected, "passed": actual == expected})
fixtures = [[('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])]]
for i, (label, args, expected) in enumerate(fixtures[N-1]):
    check("%s %d" % (label, i), solve(args), expected)
print(json.dumps({"observations": observations, "passed": all(x["passed"] for x in observations)}, ensure_ascii=False))
raise SystemExit(0 if all(x["passed"] for x in observations) else 1)
Boundary fixtureActualExpectedOutcome
regression 0[91250, 197239][91250, 197239]Passed
regression 1[453750, 0][453750, 0]Passed
partial-repair probe 2[28077, 103134][28077, 103134]Passed
partial-repair probe 3[121667, 543649][121667, 543649]Passed
additional oracle 4[142708, 130624][142708, 130624]Passed
additional oracle 5[411667, 91816][411667, 91816]Passed
additional oracle 6[37788, 39121][37788, 39121]Passed

SHA-256 / 4338ec6b356785468d5a804ec1d338b9207da5238ed929b0d24ee7b7c6d4cb93

Verification & scope

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.

Observations recorded using Python 3.12.14 at 2026-09-29T14:46:34.485961+00:00.

Case digest / b95d5df3cad3c4423c4e3b0b4fb542aa8085921d38b5190cee370805169efcf6