fix: round-2 TY2025 engine fixes from the accuracy eval

cli/commands/form.test.ts

@@ -51,13 +51,16 @@ test("SEHI CLI stores the Marketplace answer in the canonical singleton", async
           returnId,
           nodeType: "self_employed_health_insurance",
           dataJson: JSON.stringify({
-            items: [{ premiums_paid: 1200 }],
+            items: [{
+              premiums_paid: 1200,
+              employer_plan_eligible_month_premiums: 1300,
+            }],
             marketplace_ptc_premium_overlap: false,
           }),
           baseDir: tmpDir,
         }),
       Error,
-      "enter form7206 instead",
+      "cannot exceed premiums paid",
     );
     await assertRejects(
       () =>

cli/commands/return.ts

@@ -208,6 +208,9 @@ export async function getReturnCommand(
   for (const d of result.diagnostics) {
     warnings.push(`[${d.code}] ${d.nodeType}: ${d.message}`);
   }
+  for (const w of result.warnings ?? []) {
+    warnings.push(`[NODE_WARNING] ${w.nodeType}: ${w.message}`);
+  }
 
   return {
     returnId: meta.returnId,

core/runtime/executor.ts

@@ -15,9 +15,17 @@ export type ExecutorDiagnosticEntry = {
   readonly message: string;
 };
 
+/** A node's note about an incomplete source; the return still computed. */
+export type ExecutorWarningEntry = {
+  readonly nodeType: string;
+  readonly nodeId: string;
+  readonly message: string;
+};
+
 export type ExecuteResult = {
   readonly pending: Readonly<Record<string, Record<string, unknown>>>;
   readonly diagnostics: readonly ExecutorDiagnosticEntry[];
+  readonly warnings?: readonly ExecutorWarningEntry[];
   readonly carryforwards: Readonly<Record<string, number>>;
   readonly replayInputs?: Readonly<
     Record<string, Readonly<Record<string, unknown>>>
@@ -136,6 +144,7 @@ export function execute(
   pending["start"] = { ...inputs };
 
   const diagnostics: ExecutorDiagnosticEntry[] = [];
+  const warnings: ExecutorWarningEntry[] = [];
   const carryforwards: Record<string, number> = {};
   const replayInputs: Record<string, Record<string, unknown>> = {};
 
@@ -198,6 +207,9 @@ export function execute(
           true,
         );
       }
+      for (const message of result.warnings ?? []) {
+        warnings.push({ nodeType: step.nodeType, nodeId: step.id, message });
+      }
       if (result.carryforwards) {
         Object.assign(carryforwards, result.carryforwards);
       }
@@ -217,6 +229,7 @@ export function execute(
     pending: withoutContextOnlySlots(pending, registry),
     diagnostics,
     carryforwards,
+    ...(warnings.length > 0 ? { warnings } : {}),
     ...(Object.keys(replayInputs).length > 0 ? { replayInputs } : {}),
   };
 }

core/types/tax-node.ts

@@ -19,6 +19,8 @@ export type NodeResult = {
   readonly finalizations?: readonly NodeOutput[];
   // Carryforward amounts to next tax year (key = descriptive label, value = positive amount)
   readonly carryforwards?: Readonly<Record<string, number>>;
+  /** Review notes for an incomplete source that did not stop the return. */
+  readonly warnings?: readonly string[];
 };
 
 // Requires at least one key from T to be present

forms/f1040/2025/domains/deductions/business/form8995a/form8995a_patron_reconciliation.ts

@@ -106,7 +106,10 @@ export function assertForm8995APatronReturn(
     ? w2Schema.parse({ w2s: patronW2Sources(review) }).w2s
     : [];
   const w2Input = pending.w2 ? w2Schema.parse(pending.w2) : undefined;
-  const w2s = w2Input?.w2s ?? [];
+  // Birth dates from the general information join each parsed copy.
+  const w2s = (w2Input?.w2s ?? []).map(({ owner_birth_date: _, ...row }) =>
+    row
+  );
   if (
     pending.general?.filing_status !== input.filing_status ||
     owner !== review.source_1099patr.recipient_tin ||

forms/f1040/2025/domains/income/business/nol_carryforward/nol_carryforward_return.test.ts

@@ -52,3 +52,25 @@ test("NOL limit rejects a return whose deduction is not the assumed standard ded
     "enter nol_carryforward current_year_taxable_income",
   );
 });
+
+// Synthetic single filer aged 66 (17,750 standard deduction: 15,750 + 2,000
+// additional; 2025 Form 1040 instructions) with a 2017 NOL of 20,000. A
+// pre-2018 loss has no 80% limit (IRC §172(a)(1); Pub. 536), and taxable
+// income of 102,250 absorbs it, so the deduction is 20,000 whatever the
+// standard deduction is: no taxable-income override is needed.
+test("a fully used pre-2018 NOL does not need the base standard deduction", () => {
+  const { r, p } = run({
+    general: {
+      filing_status: "single",
+      taxpayer_first_name: "Alex",
+      taxpayer_last_name: "Example",
+      taxpayer_dob: "1959-01-01",
+    },
+    nol_carryforward: {
+      nol_carryforwards: [{ year: 2017, nol_amount: 20_000, nol_type: "PRE2018" }],
+    },
+  });
+  assertEquals(r.diagnostics, []);
+  assertEquals(p.schedule1.line8a_nol_deduction, 20_000);
+  assertEquals(p.f1040.line11_agi, 100_000);
+});

forms/f1040/2025/mef/forms/general/return-assembly/schedule1/schedule1.ts

@@ -41,6 +41,7 @@ export interface Fields {
   line8n_section951a_inclusion?: number | null;
   line8o_section951aa_inclusion?: number | null;
   line8r_taxable_scholarships?: number | null;
+  line8t_nqdc_distribution?: number | null;
   line8p_excess_business_loss?: number | null;
   line8z_rtaa?: number | null;
   line8z_taxable_grants?: number | null;
@@ -109,6 +110,7 @@ export const FIELD_MAP: ReadonlyArray<readonly [keyof Fields, string]> = [
   ["line8p_excess_business_loss", "ExcessBusinessLossAmt"],
   ["line8q_able_taxable_earnings", "TaxableABLEDistributionsAmt"],
   ["line8r_taxable_scholarships", "GrantsOrScholarshipsAmt"],
+  ["line8t_nqdc_distribution", "NonqlfyDeferredCompensationAmt"],
   ["line8z_other", "OtherIncomeTotalAmt"],
   ["line9_total_other_income", "TotalOtherIncomeAmt"],
   ["line10_total_additional_income", "TotalAdditionalIncomeAmt"],

forms/f1040/2025/mef/forms/income/business/schedule_c.ts

@@ -16,7 +16,7 @@ import {
   computeTotalExpenses,
   homeOfficeDeduction,
   inputSchema as scheduleCInputSchema,
-  mealsDeductiblePct,
+  deductibleMeals,
   projectScheduleCItems,
   type ScheduleCItem,
   wagesLessEmploymentCredits,
@@ -272,10 +272,13 @@ function buildScheduleC(
     amount("SuppliesAmt", item.line_22_supplies),
     amount("TaxesAndLicensesAmt", item.line_23_taxes_licenses),
     amount("TravelAmt", item.line_24a_travel),
-    item.line_24b_meals === undefined ? "" : element(
-      "MealsAndEntertainmentAmt",
-      filing?.meals_deduction ?? item.line_24b_meals * mealsDeductiblePct(item),
-    ),
+    item.line_24b_meals === undefined &&
+      item.line_24b_meals_dot_hours_of_service === undefined
+      ? ""
+      : element(
+        "MealsAndEntertainmentAmt",
+        filing?.meals_deduction ?? deductibleMeals(item),
+      ),
     amount("UtilitiesAmt", item.line_25_utilities),
     amount(
       "WagesLessEmploymentCreditsAmt",

forms/f1040/2025/pdf/forms/general/return-assembly/schedule1/schedule1.ts

@@ -54,6 +54,12 @@ const fields: ReadonlyArray<PdfFieldEntry> = [
     domainKey: "line8r_taxable_scholarships",
     pdfField: "topmostSubform[0].Page1[0].f1_30[0]",
   },
+  // Line 8t: f1_31 is 8s, f1_32 is 8t, f1_33 is 8u (2025 Schedule 1).
+  {
+    kind: "text",
+    domainKey: "line8t_nqdc_distribution",
+    pdfField: "topmostSubform[0].Page1[0].f1_32[0]",
+  },
   {
     kind: "text",
     domainKey: "form1099k_reported_error_or_loss",

forms/f1040/2025/pdf/forms/income/business/schedule_c.ts

@@ -16,7 +16,7 @@ import {
   computeTotalExpenses,
   homeOfficeDeduction,
   inputSchema,
-  mealsDeductiblePct,
+  deductibleMeals,
   projectScheduleCItems,
   type ScheduleCItem,
   wagesLessEmploymentCredits,
@@ -308,8 +308,7 @@ function projectBusiness(
     line5,
     line6,
     line7,
-    line_24b_meals: filing?.meals_deduction ??
-      (item.line_24b_meals ?? 0) * mealsDeductiblePct(item),
+    line_24b_meals: filing?.meals_deduction ?? deductibleMeals(item),
     line_26_wages: wagesLessEmploymentCredits(item, wotcReduction),
     line27b: line48,
     line28,

forms/f1040/2025/return-processing/return-wide-arithmetic.ts

@@ -425,6 +425,7 @@ export function assertReturnScheduleJoins(
           "line8p_excess_business_loss",
           "line8q_able_taxable_earnings",
           "line8r_taxable_scholarships",
+          "line8t_nqdc_distribution",
         ) - line("line8d_foreign_earned_income_exclusion") +
         schedule1ActivityNotForProfitTotal(schedule1) +
         schedule1OtherIncomeTotal(schedule1);

forms/f1040/2025/return-processing/start.ts

@@ -91,7 +91,23 @@ export function buildStartNode(entries: readonly InputNodeEntry[]): TaxNode {
           fields: { owner_identity: ownerIdentity },
         });
       }
+      // Each filer's birth date sets the W-2 elective deferral catch-up.
+      const ownerBirthDates = [
+        [general?.taxpayer_ssn, general?.taxpayer_dob],
+        [general?.spouse_ssn, general?.spouse_dob],
+      ].flatMap(([ssn, dob]) => {
+        const digits = String(ssn ?? "").replace(/\D/g, "");
+        return digits.length === 9 && typeof dob === "string"
+          ? [{ ssn: digits, date_of_birth: dob }]
+          : [];
+      });
       const ownerContext = (nodeType: string): Record<string, unknown> => {
+        if (nodeType === "w2" && ownerBirthDates.length > 0) {
+          return {
+            owner_birth_dates: ownerBirthDates,
+            ...(ownerIdentity ? { owner_identity: ownerIdentity } : {}),
+          };
+        }
         if (!ownerIdentity) return {};
         if (
           nodeType === "w2" || nodeType === "f4852" ||

forms/f1040/e2e/adjustments/health/form7206_premiums.test.ts

@@ -0,0 +1,42 @@
+import { test } from "bun:test";
+import { assertEquals } from "@std/assert";
+import { buildExecutionPlan } from "../../../../../core/runtime/planner.ts";
+import { execute } from "../../../../../core/runtime/executor.ts";
+import { registry } from "../../../2025/registry.ts";
+import { FilingStatus } from "../../../nodes/types.ts";
+
+const ctx = { taxYear: 2025, formType: "f1040" };
+const plan = buildExecutionPlan(registry);
+
+// Synthetic single return: Schedule C net profit 80,000; premiums 12,000 with
+// no employer-plan-eligible months. 2025 Form 7206: line 4 = 80,000; SE tax
+// 80,000 x 92.35% x 15.3% = 11,304 (rounded), deduction 5,652 (line 7);
+// line 10 = 74,348 >= 12,000, so line 14 = 12,000 on Schedule 1 line 17.
+test("Form 7206: premiums are limited by the return's own Schedule C earnings", () => {
+  const result = execute(plan, registry, {
+    general: {
+      filing_status: FilingStatus.Single,
+      taxpayer_first_name: "Test",
+      taxpayer_last_name: "Payer",
+    },
+    schedule_c: [{
+      business_reference: "design",
+      proprietor_recipient: "T",
+      line_a_principal_business: "DESIGN",
+      line_b_business_code: "541400",
+      line_f_accounting_method: "cash",
+      line_g_material_participation: true,
+      line_i_made_1099_payments: false,
+      line_1_gross_receipts: 80_000,
+    }],
+    self_employed_health_insurance: {
+      items: [{ premiums_paid: 12_000 }],
+      marketplace_ptc_premium_overlap: false,
+    },
+  }, ctx);
+
+  assertEquals(result.diagnostics, []);
+  assertEquals(result.pending.form7206?.line7, 5_652);
+  assertEquals(result.pending.form7206?.line14, 12_000);
+  assertEquals(result.pending.schedule1?.line17_se_health_insurance, 12_000);
+});

forms/f1040/e2e/credits/individual/form8880_joint.test.ts

@@ -50,3 +50,28 @@ test("Form 8880: a joint return without a distribution ledger claims the credit"
   assertEquals(result.pending.schedule3?.line4_retirement_savings_credit, 800);
   assertEquals(form1040.line22_tax_after_credits, 853);
 });
+
+// An incomplete Form 8880 source (no student or dependent answers) must not
+// stop Form 1040: the credit is left unclaimed with a warning.
+test("Form 8880: missing eligibility answers leave the credit off with a warning", () => {
+  const result = execute(plan, registry, {
+    general: {
+      filing_status: FilingStatus.MFJ,
+      taxpayer_first_name: "Test",
+      taxpayer_last_name: "Payer",
+      taxpayer_ssn: "111-22-3333",
+      taxpayer_dob: "1985-01-01",
+      spouse_first_name: "Test",
+      spouse_last_name: "Spouse",
+      spouse_ssn: "111-22-4444",
+      spouse_dob: "1986-01-01",
+    },
+    w2: [w2("111-22-3333"), w2("111-22-4444")],
+  }, ctx);
+
+  assertEquals(result.diagnostics, []);
+  assertEquals(result.warnings?.length, 1);
+  const form1040 = result.pending.f1040 ?? {};
+  assertEquals(form1040.line11_agi, 48_000);
+  assertEquals(form1040.line22_tax_after_credits, 1_653);
+});

forms/f1040/e2e/income/w2_missing_medicare_wages.test.ts

@@ -0,0 +1,36 @@
+import { test } from "bun:test";
+import { assertEquals } from "@std/assert";
+import { buildExecutionPlan } from "../../../../core/runtime/planner.ts";
+import { execute } from "../../../../core/runtime/executor.ts";
+import { registry } from "../../2025/registry.ts";
+import { FilingStatus } from "../../nodes/types.ts";
+
+const ctx = { taxYear: 2025, formType: "f1040" };
+const plan = buildExecutionPlan(registry);
+
+// Synthetic substitute W-2 built from a final pay stub: boxes 1, 2, 4 and 6
+// but no box 3 or 5. Form 1040 lines 1a and 25a come from boxes 1 and 2 (2025
+// Form 1040 instructions); only Form 8959 needs the Medicare wage base.
+test("W-2 with box 6 but no box 5 keeps wages and withholding with a warning", () => {
+  const result = execute(plan, registry, {
+    general: {
+      filing_status: FilingStatus.Single,
+      taxpayer_first_name: "Test",
+      taxpayer_last_name: "Payer",
+    },
+    w2: [{
+      box1_wages: 113_698,
+      box2_fed_withheld: 20_306,
+      box4_ss_withheld: 7_429,
+      box6_medicare_withheld: 1_737,
+      box12_entries: [],
+    }],
+  }, ctx);
+
+  assertEquals(result.diagnostics, []);
+  assertEquals(result.warnings?.length, 1);
+  const form1040 = result.pending.f1040 ?? {};
+  assertEquals(form1040.line1z_total_wages, 113_698);
+  assertEquals(form1040.line25a_w2_withheld, 20_306);
+  assertEquals(form1040.line25d_total_withholding, 20_306);
+});

forms/f1040/e2e/income/w2_nqdc_distribution.test.ts

@@ -0,0 +1,40 @@
+import { test } from "bun:test";
+import { assertEquals } from "@std/assert";
+import { buildExecutionPlan } from "../../../../core/runtime/planner.ts";
+import { execute } from "../../../../core/runtime/executor.ts";
+import { registry } from "../../2025/registry.ts";
+import { FilingStatus } from "../../nodes/types.ts";
+
+const ctx = { taxYear: 2025, formType: "f1040" };
+const plan = buildExecutionPlan(registry);
+
+// Synthetic W-2: box 1 60,000 includes a 10,000 nongovernmental section 457
+// distribution also shown in box 11. 2025 Instructions for Form 1040, line
+// 1a, and Schedule 1 line 8t: the distribution goes on line 8t, not line 1a;
+// total income is unchanged.
+test("W-2 box 11 NQDC distribution moves from line 1a to Schedule 1 line 8t", () => {
+  const result = execute(plan, registry, {
+    general: {
+      filing_status: FilingStatus.Single,
+      taxpayer_first_name: "Test",
+      taxpayer_last_name: "Payer",
+    },
+    w2: [{
+      box1_wages: 60_000,
+      box2_fed_withheld: 6_000,
+      box3_ss_wages: 50_000,
+      box4_ss_withheld: 3_100,
+      box5_medicare_wages: 50_000,
+      box6_medicare_withheld: 725,
+      box11_nonqual_plans: 10_000,
+      box11_nqdc_distribution: 10_000,
+      box12_entries: [],
+    }],
+  }, ctx);
+
+  assertEquals(result.diagnostics, []);
+  const form1040 = result.pending.f1040 ?? {};
+  assertEquals(form1040.line1z_total_wages, 50_000);
+  assertEquals(result.pending.schedule1?.line8t_nqdc_distribution, 10_000);
+  assertEquals(form1040.line9_total_income, 60_000);
+});