feat(ty2026): PDF export for Schedules E, A and 1-A; Form 8863 renders in a test

forms/f1040/2025/pdf/forms/deductions/additional/schedule1a/schedule1a.ts

@@ -236,14 +236,15 @@ const fields: ReadonlyArray<PdfFieldEntry> = [
   },
 ];
 
-export const schedule1aPdf: PdfFormDescriptor = {
+export function schedule1aPdfFor(taxYear: number): PdfFormDescriptor {
+  return {
   pendingKey: "schedule1a",
   pdfUrl: "https://www.irs.gov/pub/irs-prior/f1040s1a--2025.pdf",
   projectFields(raw, allPending) {
     if (Object.keys(raw).length === 0) return raw;
     const input = inputSchema.parse(raw);
     // Keep the PDF authorization identical to native XML authorization.
-    if (!schedule1a.build(input, { pending: allPending })) return {};
+    if (!schedule1a.build(input, { pending: allPending, taxYear })) return {};
     const projected: Record<string, unknown> = {
       line1_agi: input.magi,
       line2b_form2555_exclusion: input.form2555_line45_exclusion,
@@ -260,7 +261,7 @@ export const schedule1aPdf: PdfFormDescriptor = {
       (input.qualified_trade_business_tips?.length ?? 0) > 0
     ) {
       const lines = calculateQualifiedTipsSchedule1A(
-        { taxYear: 2025, formType: "f1040" },
+        { taxYear, formType: "f1040" },
         input,
       );
       Object.assign(projected, {
@@ -281,7 +282,7 @@ export const schedule1aPdf: PdfFormDescriptor = {
     }
     if ((input.qualified_w2_overtime?.length ?? 0) > 0) {
       const lines = calculateW2OvertimeSchedule1A(
-        { taxYear: 2025, formType: "f1040" },
+        { taxYear, formType: "f1040" },
         input,
       );
       Object.assign(projected, {
@@ -300,7 +301,7 @@ export const schedule1aPdf: PdfFormDescriptor = {
     }
     if ((input.vehicle_loans?.length ?? 0) > 0) {
       const lines = calculateVehicleInterestSchedule1A(
-        { taxYear: 2025, formType: "f1040" },
+        { taxYear, formType: "f1040" },
         input,
       );
       const [first, second] = lines.line22_vehicles;
@@ -331,9 +332,9 @@ export const schedule1aPdf: PdfFormDescriptor = {
       });
       total += lines.line30_vehicle_interest;
     }
-    if (seniorDeduction({ taxYear: 2025, formType: "f1040" }, input) > 0) {
+    if (seniorDeduction({ taxYear, formType: "f1040" }, input) > 0) {
       const lines = calculateSeniorOnlySchedule1A(
-        { taxYear: 2025, formType: "f1040" },
+        { taxYear, formType: "f1040" },
         input,
       );
       Object.assign(projected, {
@@ -362,4 +363,7 @@ export const schedule1aPdf: PdfFormDescriptor = {
       pdfField: `${page1}.f1_02[0]`,
     },
   ],
-};
+  };
+}
+
+export const schedule1aPdf: PdfFormDescriptor = schedule1aPdfFor(2025);

forms/f1040/2025/pdf/forms/deductions/itemized/schedule_a.ts

@@ -1,4 +1,3 @@
-import { mefTaxYear } from "../../../../mef/support/year-config.ts";
 import { assertRetirementStateLocalTaxSource } from "../../../../domains/income/retirement/retirement_state_local_tax_source.ts";
 import type {
   PdfFieldEntry,
@@ -222,7 +221,8 @@ function line16Description(
     : undefined;
 }
 
-export const scheduleAPdf: PdfFormDescriptor = {
+export function scheduleAPdfFor(taxYear: number): PdfFormDescriptor {
+  return {
   pendingKey: "schedule_a",
   pdfUrl: "https://www.irs.gov/pub/irs-prior/f1040sa--2025.pdf",
   filerFields: [
@@ -322,7 +322,7 @@ export const scheduleAPdf: PdfFormDescriptor = {
         all.f1098,
         recipients,
         Number(input.line_8c_points_no_1098 ?? 0),
-        mefTaxYear(),
+        taxYear,
       );
     }
     const hasPriorCarryover = [
@@ -348,14 +348,18 @@ export const scheduleAPdf: PdfFormDescriptor = {
     assertRetirementStateLocalTaxSource(all, input);
     const parsed = scheduleAInputSchema.parse(source);
     const recomputed = scheduleA.compute(
-      { taxYear: 2025, formType: "f1040" },
+      { taxYear, formType: "f1040" },
       parsed,
     );
     const standard = recomputed.outputs.find((output) =>
       output.nodeType === "standard_deduction"
     )?.fields;
+    // TY2026 Form 1040 line 12e is after the IRC §68 reduction.
+    const overallLimit = Number(
+      all?.standard_deduction?.overall_itemized_limit_reduction ?? 0,
+    );
     if (
-      !standard || standard.itemized_deductions !==
+      !standard || Number(standard.itemized_deductions) - overallLimit !==
         all?.f1040?.line12e_itemized_deductions
     ) {
       throw new Error(
@@ -405,7 +409,7 @@ export const scheduleAPdf: PdfFormDescriptor = {
     const line16Rows = scheduleALine16AllRows(
       all,
       input.line_16_other_deductions,
-      { taxYear: mefTaxYear(), formType: "f1040" },
+      { taxYear, formType: "f1040" },
     );
     const line16 = input.line_16_other_deductions === undefined &&
         input.net_qualified_disaster_loss === undefined
@@ -509,4 +513,7 @@ export const scheduleAPdf: PdfFormDescriptor = {
     }
     return true;
   },
-};
+  };
+}
+
+export const scheduleAPdf: PdfFormDescriptor = scheduleAPdfFor(2025);

forms/f1040/2025/pdf/forms/income/rental-passthrough/schedule_e.ts

@@ -1,4 +1,3 @@
-import { mefTaxYear } from "../../../../mef/support/year-config.ts";
 import { StandardFonts } from "pdf-lib";
 import { currentPropertyPassiveAmounts } from "../../../../../nodes/inputs/income/rental-passthrough/schedule_e/current-property-source.ts";
 import type {
@@ -236,7 +235,8 @@ function retainedScheduleEPages(projected: Record<string, unknown>): number[] {
   return partI && partII ? [0, 1] : partII ? [1] : [0];
 }
 
-export const scheduleEPdf: PdfFormDescriptor = {
+export function scheduleEPdfFor(taxYear: number): PdfFormDescriptor {
+  return {
   pendingKey: "schedule_e",
   pdfUrl: "https://www.irs.gov/pub/irs-prior/f1040se--2025.pdf",
   pageIndices: retainedScheduleEPages,
@@ -261,7 +261,7 @@ export const scheduleEPdf: PdfFormDescriptor = {
   ],
   projectFields(raw, allPending) {
     const k1Rows = scheduleEK1Part2Rows(allPending, {
-      taxYear: mefTaxYear(),
+      taxYear,
       formType: "f1040",
     });
     if (Object.keys(raw).length === 0 && k1Rows.length === 0) return {};
@@ -297,7 +297,7 @@ export const scheduleEPdf: PdfFormDescriptor = {
         input.rental_income !== undefined ||
         input.royalty_income !== undefined ||
         trustRows.length > 2 ||
-        !scheduleE.build(input, { pending: allPending })
+        !scheduleE.build(input, { pending: allPending, taxYear })
       ) {
         throw new Error(
           "Schedule E PDF Part II needs up to four sourced K-1 rows on a supported page 2",
@@ -363,7 +363,7 @@ export const scheduleEPdf: PdfFormDescriptor = {
         input.rental_income !== undefined ||
         input.royalty_income !== undefined ||
         trustRows.length > 2 ||
-        !scheduleE.build(input, { pending: allPending })
+        !scheduleE.build(input, { pending: allPending, taxYear })
       ) {
         throw new Error(
           "Schedule E PDF trust rows need a sourced Part III return",
@@ -395,7 +395,7 @@ export const scheduleEPdf: PdfFormDescriptor = {
       if (input.schedule_es.length === 0) return partIIFields!;
     }
     if (input.schedule_es.length === 0 && input.farm_rental_net !== undefined) {
-      if (!scheduleE.build(input, { pending: allPending })) {
+      if (!scheduleE.build(input, { pending: allPending, taxYear })) {
         throw new Error(
           "Schedule E PDF farm rental needs a native Form 4835 join",
         );
@@ -449,6 +449,7 @@ export const scheduleEPdf: PdfFormDescriptor = {
       ).some(Boolean);
     const allowedByActivity = validatePassiveActivityLink(items, {
       pending: allPending,
+      taxYear,
     });
     // Native Schedule E checks every source row, limitation, and finalized total.
     if (items[0].f1099m_royalty_source) {
@@ -458,7 +459,7 @@ export const scheduleEPdf: PdfFormDescriptor = {
         undefined,
         allPending,
       );
-    } else if (!scheduleE.build(input, { pending: allPending })) {
+    } else if (!scheduleE.build(input, { pending: allPending, taxYear })) {
       throw new Error("Schedule E PDF needs native Part I properties");
     }
     const rows = items.map((item, index) => {
@@ -666,7 +667,7 @@ export const scheduleEPdf: PdfFormDescriptor = {
     if (input?.schedule_es[0]?.f1099m_royalty_source) {
       if (
         !filer || !allPending ||
-        !scheduleE.build(input, { pending: allPending, filer })
+        !scheduleE.build(input, { pending: allPending, filer, taxYear })
       ) {
         throw new Error(
           "Schedule E PDF linked 1099-MISC royalty needs its primary filer and native property",
@@ -692,4 +693,7 @@ export const scheduleEPdf: PdfFormDescriptor = {
       filer,
     );
   },
-};
+  };
+}
+
+export const scheduleEPdf: PdfFormDescriptor = scheduleEPdfFor(2025);

forms/f1040/2026/README.md

@@ -6,13 +6,14 @@
 normalization with the 2026v1.0 schema. It accepts every input TY2025 accepts;
 there is no allowlist.
 
-PDF output (`pdf/builder.ts`) prints Form 1040, Schedules 1, 2, 3, B, C, D and
-SE and Forms 2441, 8863, 8889 and 8995 on the IRS 2026 early-release drafts, fetched from `irs.gov/pub/irs-dft/` and pinned by
+PDF output (`pdf/builder.ts`) prints Form 1040, Schedules 1, 1-A, 2, 3, A, B, C, D,
+E and SE and Forms 2441, 8863, 8889 and 8995 on the IRS 2026 early-release drafts, fetched from `irs.gov/pub/irs-dft/` and pinned by
 SHA-256 like the 2025 templates; the IRS cover sheet is dropped and the packet's
 PDF Subject and the CLI say it uses draft forms. Each overlay in `pdf/forms/`
 reuses the 2025 projection, built for the 2026 tax year, and renames only the
 fields the 2026 form moved; new 2026 lines the engine does not model (Form 8995
-line 16 minimum deduction, 2025-titled continuation statements) refuse by name.
+line 16 minimum deduction, Schedule A lines 17a-17k, Schedule 1-A tip and
+overtime rows, 2025-titled continuation statements) refuse by name.
 Every other form refuses by name when the return needs it, as do refundable
 credits that need Schedule 3-A (Form 1040 lines 27a-30). A redrafted IRS PDF
 fails its digest until the mapping is reviewed.

forms/f1040/2026/pdf/builder.test.ts

@@ -10,6 +10,7 @@ import { Box12Code } from "../../nodes/inputs/income/wages/w2/index.ts";
 import { f1040_2026 } from "../index.ts";
 import { TY2026_DRAFT_NOTICE } from "./draft-template.ts";
 import { TY2026_PDF_MAPPED_FORMS, ty2026PdfForms } from "./builder.ts";
+import { scheduleEPdf2026 } from "./forms/income/rental-passthrough/schedule_e.ts";
 import { loadPdfTemplate } from "../../2025/pdf/support/template-cache.ts";
 
 const fixture = (id: string) => {
@@ -221,6 +222,112 @@ test("TY2026 PDF prints Form 2441 Part I providers as columns", async () => {
   assertMatch(printed, /on Schedule 3 \(Form 1040\), line 2[^\n]* 11 500/);
 });
 
+test("TY2026 PDF prints Schedule E on the 2026 draft pages", async () => {
+  const rental = fixture("single-nonparticipating-rental-loss");
+  const [property] = rental.schedule_e as Array<Record<string, unknown>>;
+  const trust = fixture("single-trust-k1-box5-schedule-e");
+  const doc = await render({
+    ...rental,
+    k1_trust: trust.k1_trust,
+    schedule_e: [{
+      ...property,
+      activity_type: "A",
+      rent_income: 12000,
+      expense_repairs: 1000,
+      expense_mortgage_interest: 2000,
+      expense_other_interest: 300,
+    }],
+  });
+  const printed = await text(doc);
+  assertMatch(printed, /SCHEDULE E[\s\S]*2026/);
+  assertMatch(printed, /A 12 Example Street Austin TX 78701/);
+  assertMatch(printed, /3 Rents received[^\n]* 3 12000/);
+  assertMatch(printed, /12 Mortgage interest[^\n]* 12 2000/);
+  assertMatch(printed, /13 Interest \(see instructions\)[^\n]* 13\n/);
+  assertMatch(printed, /13b Other[^\n]* 13b 300/);
+  assertMatch(printed, /14 Repairs[^\n]* 14 1000/);
+  assertMatch(printed, /20 Total expenses[^\n]* 20 3300/);
+  assertMatch(printed, /23a Total of all amounts reported on line 3[^\n]* 23a 12000/);
+  assertMatch(printed, /23e Total of all amounts reported on line 20[^\n]* 23e 3300/);
+  assertMatch(printed, /24 Income\. Add positive amounts[^\n]* 24 8700/);
+  assertMatch(printed, /26 Total rental real estate[\s\S]*? 26 8700/);
+  assertMatch(printed, /A Family Trust[^\n]* 123456789/);
+  assertMatch(printed, /37 Total estate and trust income[^\n]* 37 750/);
+  assertMatch(printed, /41 Total income or \(loss\)\. Combine[\s\S]*? 41 9450/);
+  const k1Columns = scheduleEPdf2026.fields
+    .filter((entry) => entry.domainKey.startsWith("k1_0_"))
+    .map((entry) => [entry.domainKey, entry.pdfField.split(".").pop()]);
+  assertEquals(Object.fromEntries(k1Columns), {
+    k1_0_name: "f2_6[0]",
+    k1_0_code: "f2_7[0]",
+    k1_0_ein: "f2_8[0]",
+    k1_0_passive_loss: "f2_18[0]",
+    k1_0_passive_income: "f2_19[0]",
+    k1_0_basis_required: "c2_3[0]",
+    k1_0_nonpassive_income: "f2_22[0]",
+  });
+});
+
+test("TY2026 PDF prints Schedule A with the 0.5% gift floor and line 18", async () => {
+  const itemizer = fixture("single-1098-purchase-points");
+  const schedule_a = {
+    line_5b_real_estate_tax: 4000,
+    cash_contributions_to_50_percent_organizations: 10000,
+  };
+  const printed = await text(await render({ ...itemizer, schedule_a }));
+  assertMatch(printed, /SCHEDULE A[\s\S]*2026/);
+  assertMatch(printed, /line 11b[^\n]* 2 80000/);
+  assertMatch(printed, /7 Add lines 5e and 6[^\n]* 7 4000/);
+  assertMatch(printed, /8e Add lines 8a through 8d[^\n]* 8e 20400/);
+  assertMatch(printed, /10 Add lines 8e and 9[^\n]* 10 20400/);
+  assertMatch(printed, /see instructions[^\n]* 11 10000/);
+  assertMatch(printed, /Limitation Worksheet[^\n]* 13 9600/);
+  assertMatch(printed, /15 Add lines 13 and 14[^\n]* 15 9600/);
+  assertMatch(printed, /✔ No\. Your deductions are not limited/);
+  assertMatch(printed, /the amount to enter[^\n]* 18 34000/);
+  assertMatch(printed, /12e Standard deduction or itemized[^\n]* 12e 34000/);
+});
+
+test("TY2026 PDF prints Schedule 1-A car loan and senior parts", async () => {
+  const car = await text(
+    await render(fixture("single-reviewed-car-loan-schedule1a")),
+  );
+  assertMatch(car, /SCHEDULE 1-A[\s\S]*2026/);
+  assertMatch(car, /line 11b[^\n]* 1 80000/);
+  assertMatch(car, /28a 1 H G C M 8 2 6 3 3 A 0 0 4 3 5 2 0 4000/);
+  assertMatch(car, /does not qualify\)\?[^\n]* ✔ Yes No/);
+  assertMatch(car, /final assembly\)\?[^\n]* ✔ Yes No/);
+  assertMatch(car, /29 Add lines 28a and 28b[^\n]* 29 4000/);
+  assertMatch(car, /32 Enter \$100,000[^\n]* 32 100000/);
+  assertMatch(car, /enter -0- [. ]* 36 4000/);
+  assertMatch(car, /44 Add lines 15, 27, 36, and 43[^\n]* 44 4000/);
+  const senior = await text(await render(fixture("joint-senior-schedule1a")));
+  assertMatch(senior, /37 Enter the amount from line 3[^\n]* 37 160000/);
+  assertMatch(senior, /40 Multiply line 39 by 6%[^\n]* 40 600/);
+  assertMatch(senior, /41 Subtract line 40 from \$6,000[^\n]* 41 5400/);
+  assertMatch(senior, /43 Enhanced deduction for seniors[^\n]* 43 10800/);
+  assertMatch(senior, /44 Add lines 15, 27, 36, and 43[^\n]* 44 10800/);
+  await assertRejects(
+    () => render(fixture("single-w2-qualified-tips-schedule1a")),
+    Error,
+    "Schedule 1-A tips, overtime",
+  );
+});
+
+test("TY2026 PDF prints Form 8863 on the 2026 draft", async () => {
+  // The fixture's worksheet holds 2025 tax; the 2026 return supplies its own.
+  const { f8863_credit_limit_worksheet: _, ...inputs } = fixture(
+    "single-form8863-lifetime-learning-scholarship",
+  );
+  const printed = await text(await render(inputs));
+  assertMatch(printed, /Education Credits[\s\S]*2026/);
+  assertMatch(printed, /11 Enter the smaller of line 10 or \$10,000[^\n]* 11 7500/);
+  assertMatch(printed, /12 Multiply line 11 by 20%[^\n]* 12 1500/);
+  assertMatch(printed, /Schedule 3 \(Form 1040\), line 3[^\n]* 19 1500/);
+  assertMatch(printed, /\n Test University\n/);
+  assertMatch(printed, /Part II, line 10[^\n]* 31 7500/);
+});
+
 test("TY2026 PDF refuses, by name, a form with no TY2026 mapping", async () => {
   await assertRejects(
     () => render(fixture("single-child-unearned-income")),

forms/f1040/2026/pdf/builder.ts

@@ -14,17 +14,23 @@ import { form2441Pdf2026 } from "./forms/credits/individual/f2441.ts";
 import { scheduleBPdf2026 } from "./forms/income/investments/schedule_b.ts";
 import { scheduleDPdf2026 } from "./forms/income/investments/schedule_d.ts";
 import { form8889Pdf2026 } from "./forms/adjustments/health/f8889.ts";
+import { scheduleEPdf2026 } from "./forms/income/rental-passthrough/schedule_e.ts";
+import { scheduleAPdf2026 } from "./forms/deductions/itemized/schedule_a.ts";
+import { schedule1aPdf2026 } from "./forms/deductions/additional/schedule1a.ts";
 import { form8863Pdf2026 } from "./forms/credits/individual/f8863.ts";
 
 const MAPPED: ReadonlyMap<string, PdfFormDescriptor> = new Map(
   [
     irs1040Pdf2026,
     schedule1Pdf2026,
+    schedule1aPdf2026,
     schedule2Pdf2026,
     schedule3Pdf2026,
+    scheduleAPdf2026,
     scheduleBPdf2026,
     scheduleCPdf2026,
     scheduleDPdf2026,
+    scheduleEPdf2026,
     scheduleSePdf2026,
     form2441Pdf2026,
     form8863Pdf2026,