FA-62422 / Tax bracket computation / Member archive

Preferential gains are stacked from zero instead of on top of ordinary income · case 02

A high earner's long-term gains fall into the 0% band.

Member previewVariant 2 · 3 implementations · 8 checks per implementation

Case contract

solve(ordinary, stcg, ltcg, status): stipulated two-schedule computation for status 'single' or 'mfj'. Net short- and long-term results against each other first. If the combined capital result is a loss, up to 3000 of it reduces ordinary income (floored at 0) and nothing is preferential. Otherwise positive net short-term gain is ordinary income, and net long-term gain is preferential. Ordinary income uses the status bracket table. Preferential gain is stacked on top of ordinary income: 0% up to T1, 15% up to T2, 20% above (single T1 47025, T2 518900; mfj 94050, 583750). Return total tax in integer cents (half-up).

Why this case matters

Tax computations hinge on which slice, threshold, ordering and rounding rule applies at each step; a misplaced boundary silently misstates liabilities.

One recorded failure

Sample boundary fixture

This sample comes from the broken implementation of a controlled reproducer.

Boundary fixture	Actual	Expected	Outcome
regression stacking-base 1	`1210600`	`1390600`	Failed

MEMBER ARCHIVE

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