FA-62680 / Tax bracket computation / Member archive

The deceased spouse's unused exclusion is ignored · case 05

A surviving spouse's estate pays tax as if no exclusion had been ported.

Member previewVariant 5 · 3 implementations · 8 checks per implementation

Case contract

solve(estate, gifts, dsue): stipulated unified transfer tax in whole dollars. T is the progressive schedule 18% to 10000 rising to 40% above 1000000. The exclusion is 13610000 + dsue; the unified credit is T(exclusion). Tentative tax = T(estate + gifts). Gift credit = max(0, T(gifts) - unified credit). Tax = max(0, tentative - gift credit - unified credit), returned in integer cents.

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 ported-exclusion 1	`528579840`	`328579840`	Failed

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