FA-62768 / Tax bracket computation / Member archive

Married-separate filers living together receive the single base amounts · case 03

Separate filers include nothing below 25000 of provisional income.

Member previewVariant 3 · 3 implementations · 7 checks per implementation

Case contract

solve(agi, exempt_interest, benefits, status): stipulated benefit inclusion. Provisional income PI = agi + exempt_interest + benefits/2. Base amounts (b1, b2): single (25000, 34000), mfj (32000, 44000), mfs (0, 0). If PI <= b1 nothing is included; if PI <= b2, include min(benefits/2, (PI - b1)/2); otherwise include min(0.85*benefits, 0.85*(PI - b2) + min(benefits/2, (b2 - b1)/2)). Return the included amount rounded down to whole dollars.

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 separate-filer-base 1	`9600`	`17000`	Failed

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