FA-62574 / Tax bracket computation / Member archive

An investment loss produces a negative surtax · case 04

A net investment loss reduces other tax through a negative surtax.

Member previewVariant 4 · 3 implementations · 7 checks per implementation

Case contract

solve(nii, magi, status): stipulated 3.8% surtax on the lesser of net investment income and MAGI above the status threshold (single 200000, mfj 250000, mfs 125000), where neither amount counts below zero. Amounts are whole dollars; return the surtax in integer cents rounded 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 negative-components 1	`-474995`	`0`	Failed

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