{
  "schema_version": "1.4.0",
  "tax_year": 2025,
  "return_type": "1040",
  "_instructions": {
    "purpose": "Populate this JSON from all source documents provided by the user.",
    "critical_rules": [
      "Review all source documents before returning the completed JSON.",
      "Do not estimate missing values.",
      "Do not combine separate tax forms.",
      "Create one form record for each source form.",
      "Preserve every visible supported box even if uncommon.",
      "Preserve all W-2 Box 12 code entries.",
      "Preserve all W-2 Box 14 entries.",
      "Preserve every state and local row.",
      "Preserve account numbers where present.",
      "Preserve corrected and void indicators.",
      "Use null when a value cannot be determined.",
      "Create a review point for ambiguous or conflicting information.",
      "Keep source file names exactly as provided.",
      "Do not calculate tax.",
      "Do not modify schema_version.",
      "Do not add unsupported form families to forms; list the document in source_documents, upload the original separately, and flag it for manual review.",
      "For Form 1099-K, create accepted Schedule C mappings for the entire gross payment amount before calculation.",
      "For Form 1099-SA, enter qualifiedMedicalExpenses only from reviewed substantiation; do not infer it from the distribution form.",
      "Select one of the five filing statuses only after eligibility is reviewed.",
      "For every dependent, record a reviewed dependent and credit classification; do not infer eligibility from relationship alone.",
      "Schedule A values must be reviewed deductible amounts, with the limitation confirmations completed.",
      "Schedule C, E, and F activities use form_data from the 2025.1 activity contract; mapped source receipts are not repeated as additional_receipts.",
      "Complete credits only from a reviewed EITC, dependent-care, or education interview; Form 1098-T does not by itself establish qualified expenses.",
      "Complete advanced_federal only from reviewed Form 8867, marketplace, adjustment, HSA, payment and package-control facts.",
      "A Form 1095-A record is source evidence; reconcile its monthly columns in advanced_federal.premiumTaxCredit before calculation."
    ]
  },
  "client": {},
  "filing_profile": {
    "status": "single",
    "eligibility_confirmed": false
  },
  "standard_deduction_facts": {
    "schema_version": "2025.1",
    "taxpayer_claimable_as_dependent": false,
    "form_8615_applicability_reviewed": false,
    "form_8615_required": false,
    "taxpayer_age_65_or_older": false,
    "taxpayer_blind": false,
    "spouse_age_65_or_older": false,
    "spouse_blind": false,
    "age_blindness_facts_reviewed": false,
    "mfs_spouse_additional_deduction_eligible": false
  },
  "taxpayer": {},
  "spouse": null,
  "dependents": [],
  "schedule_a": {
    "enabled": false,
    "married_filing_separately_spouse_itemizes": null,
    "medical_and_dental_expenses": "0.00",
    "state_local_income_or_sales_taxes": "0.00",
    "real_estate_taxes": "0.00",
    "personal_property_taxes": "0.00",
    "other_taxes": "0.00",
    "home_mortgage_interest_and_points": "0.00",
    "investment_interest": "0.00",
    "cash_charitable_contributions": "0.00",
    "noncash_charitable_contributions": "0.00",
    "casualty_and_theft_losses": "0.00",
    "other_itemized_deductions": "0.00",
    "salt_eligibility_confirmed": false,
    "mortgage_limits_applied": false,
    "charity_limits_applied": false,
    "casualty_limits_applied": false
  },
  "credits": {
    "schemaVersion": "2025.1",
    "eitc": {
      "enabled": false,
      "eligibilityReviewed": false,
      "taxpayerAgeAtYearEnd": null,
      "spouseAgeAtYearEnd": null,
      "taxpayerWorkEligibleIdentifier": false,
      "spouseWorkEligibleIdentifier": false,
      "notQualifyingChildOfAnother": false,
      "investmentIncome": "0.00",
      "noForm2555": false,
      "noPriorDisallowance": false,
      "noCombatPayElection": false,
      "separatedSpouseEligible": null,
      "qualifyingChildren": []
    },
    "dependentCare": {
      "enabled": false,
      "workRelatedExpensesConfirmed": false,
      "providers": [],
      "qualifyingPersons": [],
      "taxpayerStudentOrDisabledMonths": 0,
      "spouseStudentOrDisabledMonths": 0,
      "additionalEmployerBenefits": "0.00"
    },
    "education": {
      "enabled": false,
      "students": []
    }
  },
  "advanced_federal": {
    "schemaVersion": "2025.1",
    "dueDiligence": {
      "schemaVersion": "2025.1",
      "paidPreparer": false,
      "sections": {
        "eitc": {
          "applies": false,
          "interviewComplete": false,
          "knowledgeDocumented": false,
          "documentsReviewed": false,
          "consistencyResolved": false,
          "notes": ""
        },
        "childTaxCredits": {
          "applies": false,
          "interviewComplete": false,
          "knowledgeDocumented": false,
          "documentsReviewed": false,
          "consistencyResolved": false,
          "notes": ""
        },
        "aotc": {
          "applies": false,
          "interviewComplete": false,
          "knowledgeDocumented": false,
          "documentsReviewed": false,
          "consistencyResolved": false,
          "notes": ""
        },
        "headOfHousehold": {
          "applies": false,
          "interviewComplete": false,
          "knowledgeDocumented": false,
          "documentsReviewed": false,
          "consistencyResolved": false,
          "notes": ""
        }
      },
      "clientInterviewDate": null,
      "residencyDocumentsReviewed": "unknown",
      "relationshipDocumentsReviewed": "unknown",
      "incomeDocumentsReviewed": "unknown",
      "additionalInquiries": "",
      "preparerNotes": "",
      "evidence": []
    },
    "premiumTaxCredit": {
      "schemaVersion": "2025.1",
      "enabled": false,
      "householdSize": 1,
      "householdModifiedAgiOther": "0.00",
      "federalPovertyLine": "0.00",
      "stateCode": "IL",
      "householdMembersReconciled": false,
      "sharedPoliciesReviewed": false,
      "marriageAlternativeApplies": false,
      "marriageAlternativeReviewed": false,
      "belowPovertyException": "none",
      "belowPovertyExceptionReviewed": false,
      "mfsException": "none",
      "mfsExceptionReviewed": false,
      "householdMembers": [],
      "marriageMonth": null,
      "alternativeMarriageHouseholds": {
        "taxpayer": {
          "familySize": 1,
          "modifiedAgi": "0.00",
          "federalPovertyLine": "0.00"
        },
        "spouse": {
          "familySize": 1,
          "modifiedAgi": "0.00",
          "federalPovertyLine": "0.00"
        }
      },
      "policies": []
    },
    "adjustments": {
      "schemaVersion": "2025.1",
      "educator": {
        "enabled": false,
        "expenses": {
          "taxpayer": "0.00",
          "spouse": "0.00"
        },
        "reimbursements": {
          "taxpayer": "0.00",
          "spouse": "0.00"
        },
        "eligible": {
          "taxpayer": false,
          "spouse": false
        }
      },
      "ira": {
        "enabled": false,
        "contributions": {
          "taxpayer": "0.00",
          "spouse": "0.00"
        },
        "workplacePlanCovered": {
          "taxpayer": false,
          "spouse": false
        },
        "age50OrOlder": {
          "taxpayer": false,
          "spouse": false
        },
        "eligibilityReviewed": false,
        "nondeductibleBasisApplies": false
      },
      "iraBasis": {
        "schemaVersion": "2025.1",
        "taxpayer": {
          "enabled": false,
          "priorYearBasis": "0.00",
          "currentYearNondeductibleContributions": "0.00",
          "traditionalIraDistributions": "0.00",
          "rothConversions": "0.00",
          "yearEndTraditionalIraValue": "0.00",
          "outstandingRollovers": "0.00",
          "recharacterizedContributions": "0.00",
          "sourceAmountsReconciled": false,
          "basisReviewed": false
        },
        "spouse": {
          "enabled": false,
          "priorYearBasis": "0.00",
          "currentYearNondeductibleContributions": "0.00",
          "traditionalIraDistributions": "0.00",
          "rothConversions": "0.00",
          "yearEndTraditionalIraValue": "0.00",
          "outstandingRollovers": "0.00",
          "recharacterizedContributions": "0.00",
          "sourceAmountsReconciled": false,
          "basisReviewed": false
        }
      },
      "retirementDistributions": {
        "schemaVersion": "2025.1",
        "enabled": false,
        "allSourceRecordsReviewed": false,
        "treatments": []
      },
      "capitalGains": {
        "schemaVersion": "2025.1",
        "enabled": false,
        "carryoversReviewed": false,
        "shortTermLossCarryover": "0.00",
        "longTermLossCarryover": "0.00",
        "carryoverSourceYear": null,
        "treatments": []
      },
      "qualifiedBusinessIncome": {
        "schemaVersion": "2025.1",
        "enabled": false,
        "priorQualifiedBusinessLoss": "0.00",
        "lossesReviewed": false,
        "aggregationReviewed": false,
        "publiclyTradedPartnershipIncome": "0.00",
        "publiclyTradedPartnershipLossCarryover": "0.00",
        "trades": []
      },
      "studentLoan": {
        "enabled": false,
        "interestPaid": "0.00",
        "form1098ERecordId": null,
        "eligibilityReviewed": false
      },
      "hsa": {
        "enabled": false,
        "owner": "taxpayer",
        "coverageType": "self",
        "eligibleMonths": 0,
        "age55OrOlder": false,
        "personalContributions": "0.00",
        "employerContributions": "0.00",
        "qualifiedDistributions": "0.00",
        "nonqualifiedDistributions": "0.00",
        "excessContributions": "0.00",
        "lastMonthRuleUsed": false,
        "testingPeriodSatisfied": false,
        "additionalTaxException": "none",
        "additionalTaxExceptionReviewed": false
      },
      "selfEmployedHealthInsurance": {
        "enabled": false,
        "premiums": "0.00",
        "activityId": null,
        "employerEligibleMonths": 0,
        "eligibilityReviewed": false
      },
      "retirementPlan": {
        "enabled": false,
        "planType": "sep",
        "contributions": {
          "taxpayer": "0.00",
          "spouse": "0.00"
        },
        "employeeDeferrals": {
          "taxpayer": "0.00",
          "spouse": "0.00"
        },
        "employerContributions": {
          "taxpayer": "0.00",
          "spouse": "0.00"
        },
        "catchUpEligible": {
          "taxpayer": false,
          "spouse": false
        },
        "simpleEmployerContributionType": "match_3_percent",
        "activityId": null,
        "limitReviewed": false
      },
      "alternativeMinimumTax": {
        "enabled": false,
        "applicabilityReviewed": false,
        "itemizedDeductionTreatmentReviewed": false,
        "privateActivityBondInterest": "0.00",
        "incentiveStockOptionAdjustment": "0.00",
        "depreciationAdjustment": "0.00",
        "passiveActivityAdjustment": "0.00",
        "lossLimitationAdjustment": "0.00",
        "otherAdjustment": "0.00",
        "unsupportedAdjustmentApplies": false,
        "unsupportedAdjustmentDescription": "",
        "priorYearMinimumTaxCreditApplies": false
      },
      "additionalMedicareTax": {
        "enabled": false,
        "applicabilityReviewed": false,
        "unreportedTips": "0.00",
        "railroadRetirementCompensation": "0.00",
        "railroadMedicareTaxWithheld": "0.00",
        "railroadFactsReviewed": false,
        "withholdingReconciled": false
      },
      "netInvestmentIncomeTax": {
        "enabled": false,
        "applicabilityReviewed": false,
        "classificationsReviewed": false,
        "annuityInvestmentIncome": "0.00",
        "estateTrustInvestmentIncome": "0.00",
        "otherInvestmentIncome": "0.00",
        "nonpassiveIncomeExcluded": "0.00",
        "excludedDispositionGain": "0.00",
        "investmentInterestExpense": "0.00",
        "stateLocalTaxExpense": "0.00",
        "miscellaneousInvestmentExpenses": "0.00",
        "passiveLossDeduction": "0.00"
      }
    },
    "payments": {
      "schemaVersion": "2025.1",
      "payments": [],
      "excessSocialSecurityReviewed": false
    },
    "formPackage": {
      "schemaVersion": "2025.1",
      "packageMode": "internal_draft",
      "includeWorkpapers": true,
      "includeSourceSummary": true
    }
  },
  "source_documents": [],
  "forms": {
    "w2": [],
    "form_1095_a": [],
    "form_1098_e": [],
    "form_1098_t": [],
    "form_5498": [],
    "form_5498_sa": [],
    "form_1099_nec": [],
    "form_1099_misc": [],
    "form_1099_int": [],
    "form_1099_div": [],
    "form_1099_b": [],
    "form_1099_g": [],
    "form_1099_k": [],
    "form_1099_r": [],
    "form_1099_sa": [],
    "form_ssa_1099": [],
    "form_rrb_1099": []
  },
  "activities": {
    "schedule_c": [],
    "schedule_e": [],
    "schedule_f": [],
    "other_income": []
  },
  "mappings": [],
  "payments": {},
  "review_points": [],
  "metadata": {
    "template": "nexus-taxpayer-import-2025-v2.0.0-federal-completion",
    "supported_source_forms": [
      "W-2",
      "1095-A",
      "1098-E",
      "1098-T",
      "5498",
      "5498-SA",
      "1099-NEC",
      "1099-MISC",
      "1099-INT",
      "1099-DIV",
      "1099-B",
      "1099-G",
      "1099-K",
      "1099-R",
      "1099-SA",
      "SSA-1099",
      "RRB-1099"
    ],
    "supported_dependent_forms": [
      "Form 1040 dependents",
      "Schedule 8812",
      "Schedule EIC",
      "Form 2441"
    ],
    "supported_deduction_forms": [
      "Dependent standard-deduction worksheet",
      "Age/blindness additional standard deduction",
      "Schedule A",
      "Schedule 1",
      "Form 6251",
      "Form 8889",
      "Form 8606",
      "Form 5329"
    ],
    "supported_credit_forms": [
      "Schedule EIC",
      "Form 2441",
      "Form 8863",
      "Form 8962",
      "Schedule 3"
    ],
    "supported_activity_forms": [
      "Schedule C",
      "Schedule E",
      "Schedule F"
    ],
    "supported_income_worksheets": [
      "Social Security Benefits Worksheet"
    ],
    "filing_output_enabled": false
  }
}