https://reamintell.com/assets/salt-cap-CAS5h8xj.js

1const h=[{key:"medical",line:"1",element:"MedicalAndDentalExpensesAmt",mode:"nn",input:!0,label:"Medical and dental expenses"},{key:"agi",line:"2",element:"TaxReturnAGIAmt",mode:"usd",input:!1,label:"Adjusted gross income (Form 1040 line 11)"},{key:"medicalFloor",line:"3",element:"CalculatedMedicalAllowanceAmt",mode:"nn",input:!1,label:"7.5% of AGI"},{key:"medicalTotal",line:"4",element:"TotalMedicalAndDentalExpnssAmt",mode:"nn",input:!1,label:"Deductible medical and dental"},{key:"salesTaxElection",line:"5a_ind",element:"StateAndLocalSalesTaxInd",mode:"chk",input:!0,label:"Elect general sales taxes instead of income taxes"},{key:"saltIncomeOrSales",line:"5a",element:"StateAndLocalTaxAmt",mode:"nn",input:!0,label:"State and local income (or general sales) taxes"},{key:"realEstateTax",line:"5b",element:"RealEstateTaxesAmt",mode:"nn",input:!0,label:"State and local real estate taxes"},{key:"personalPropertyTax",line:"5c",element:"PersonalPropertyTaxesAmt",mode:"nn",input:!0,label:"State and local personal property taxes"},{key:"saltSubtotal",line:"5d",element:"TotalStateAndLocalTaxAmt",mode:"nn",input:!1,label:"Total state and local taxes"},{key:"saltLimited",line:"5e",element:"StateAndLocalTaxLimitationAmt",mode:"nn",input:!1,label:"State and local taxes after the SALT cap"},{key:"otherTaxes",line:"6",element:"OtherTaxesAmt",mode:"nn",input:!0,label:"Other taxes"},{key:"taxesTotal",line:"7",element:"TotalTaxesPaidAmt",mode:"nn",input:!1,label:"Total taxes paid"},{key:"mortgage1098",line:"8a",element:"RptHomeMortgIntAndPointsAmt",mode:"nn",input:!0,label:"Home mortgage interest reported on Form 1098"},{key:"mortgageNot1098",line:"8b",element:"Form1098HomeMortgIntNotRptAmt",mode:"nn",input:!0,label:"Home mortgage interest not reported on Form 1098"},{key:"points",line:"8c",element:"Form1098PointsNotReportedAmt",mode:"nn",input:!0,label:"Points not reported on Form 1098"},{key:"interestSubtotal",line:"8e",element:"TotalHomeMortgIntAndPointsAmt",mode:"nn",input:!1,label:"Total home mortgage interest and points"},{key:"investmentInterest",line:"9",element:"InvestmentInterestAmt",mode:"nn",input:!0,label:"Investment interest (Form 4952)"},{key:"interestTotal",line:"10",element:"TotalInterestPaidAmt",mode:"nn",input:!1,label:"Total interest paid"},{key:"giftsCash",line:"11",element:"GiftsByCashOrCheckAmt",mode:"nn",input:!0,label:"Gifts by cash or check"},{key:"giftsNonCash",line:"12",element:"OtherThanByCashOrCheckAmt",mode:"nn",input:!0,label:"Gifts other than by cash or check (Form 8283)"},{key:"charityCarryover",line:"13",element:"CarryoverFromPriorYearAmt",mode:"nn",input:!0,label:"Charitable carryover from prior year"},{key:"charityTotal",line:"14",element:"TotalCharitableContriAmt",mode:"nn",input:!1,label:"Total gifts to charity"},{key:"casualtyTheft",line:"15",element:"CalcAdjGroIncmMnsTotNetLossAmt",mode:"nn",input:!0,label:"Casualty and theft losses (Form 4684)"},{key:"otherMisc",line:"16",element:"OtherMiscellaneousDedAmt",mode:"nn",input:!0,label:"Other itemized deductions"},{key:"total",line:"17",element:"TotalItemizedDeductionsAmt",mode:"nn",input:!1,label:"Total itemized deductions"}],p=[{key:"medical",line:"1",element:"MedicalAndDentalExpensesAmt",mode:"nn",input:!0,label:"Medical and dental expenses"},{key:"agi",line:"2",element:"TaxReturnAGIAmt",mode:"usd",input:!1,label:"Adjusted gross income (Form 1040 line 11)"},{key:"medicalFloor",line:"3",element:"CalculatedMedicalAllowanceAmt",mode:"nn",input:!1,label:"7.5% of AGI"},{key:"medicalTotal",line:"4",element:"TotalMedicalAndDentalExpnssAmt",mode:"nn",input:!1,label:"Deductible medical and dental"},{key:"salesTaxElection",line:"5a_ind",element:"StateAndLocalSalesTaxInd",mode:"chk",input:!0,label:"Elect general sales taxes instead of income taxes"},{key:"saltIncomeOrSales",line:"5a",element:"StateAndLocalTaxAmt",mode:"nn",input:!0,label:"State and local income (or general sales) taxes"},{key:"realEstateTax",line:"5b",element:"RealEstateTaxesAmt",mode:"nn",input:!0,label:"State and local real estate taxes"},{key:"personalPropertyTax",line:"5c",element:"PersonalPropertyTaxesAmt",mode:"nn",input:!0,label:"State and local personal property taxes"},{key:"saltSubtotal",line:"5d",element:"TotalStateAndLocalTaxAmt",mode:"nn",input:!1,label:"Total state and local taxes"},{key:"saltLimited",line:"5e",element:"StateAndLocalTaxLimitationAmt",mode:"nn",input:!1,label:"State and local taxes after the SALT cap"},{key:"otherTaxes",line:"6",element:"OtherTaxesAmt",mode:"nn",input:!0,label:"Other taxes"},{key:"taxesTotal",line:"7",element:"TotalTaxesPaidAmt",mode:"nn",input:!1,label:"Total taxes paid"},{key:"mortgageNotUsedInd",line:"8_ind",element:"HomeMortgNotUsedInd",mode:"chk",input:!0,label:"Mortgage proceeds not used to buy, build or improve the home"},{key:"mortgage1098",line:"8a",element:"RptHomeMortgIntAndPointsAmt",mode:"nn",input:!0,label:"Home mortgage interest reported on Form 1098"},{key:"mortgageNot1098",line:"8b",element:"Form1098HomeMortgIntNotRptAmt",mode:"nn",input:!0,label:"Home mortgage interest not reported on Form 1098"},{key:"points",line:"8c",element:"Form1098PointsNotReportedAmt",mode:"nn",input:!0,label:"Points not reported on Form 1098"},{key:"mortgageInsurance",line:"8d",element:"MortgageInsurancePremiumsAmt",mode:"nn",input:!0,label:"Mortgage insurance premiums"},{key:"interestSubtotal",line:"8e",element:"TotalHomeMortgIntAndPointsAmt",mode:"nn",input:!1,label:"Total home mortgage interest and points"},{key:"investmentInterest",line:"9",element:"InvestmentInterestAmt",mode:"nn",input:!0,label:"Investment interest (Form 4952)"},{key:"interestTotal",line:"10",element:"TotalInterestPaidAmt",mode:"nn",input:!1,label:"Total interest paid"},{key:"giftsCash",line:"11",element:"GiftsByCashOrCheckAmt",mode:"nn",input:!0,label:"Gifts by cash or check"},{key:"giftsNonCash",line:"12",element:"OtherThanByCashOrCheckAmt",mode:"nn",input:!0,label:"Gifts other than by cash or check (Form 8283)"},{key:"charitableLimitation",line:"13",element:"CharitableContributionDedAmt",mode:"nn",input:!0,label:"Charitable contribution limitation worksheet amount"},{key:"charityCarryover",line:"14",element:"CarryoverFromPriorYearAmt",mode:"nn",input:!0,label:"Charitable carryover from prior year"},{key:"charityTotal",line:"15",element:"TotalCharitableContriAmt",mode:"nn",input:!1,label:"Total gifts to charity"},{key:"casualtyTheft",line:"16",element:"CalcAdjGroIncmMnsTotNetLossAmt",mode:"nn",input:!0,label:"Casualty and theft losses (Form 4684)"},{key:"gamblingLosses",line:"17a",element:"DeductibleGamblingLossesAmt",mode:"nn",input:!0,label:"Gambling losses"},{key:"gamblingReportedInd",line:"17a_ind",element:"GamblingWinningsReportedInd",mode:"chk",input:!0,label:"Gambling winnings reported elsewhere"},{key:"disasterLoss",line:"17b",element:"NetQualifiedDisasterLossAmt",mode:"nn",input:!0,label:"Net qualified disaster loss (Form 4684)"},{key:"stdDedDisasterLoss",line:"17c",element:"StandardDedQlfyDisasterLossAmt",mode:"nn",input:!0,label:"Standard deduction claimed with a qualified disaster loss"},{key:"casualtyIncomeProducing",line:"17d",element:"CsltyThftlossIncmProdPropAmt",mode:"nn",input:!0,label:"Casualty and theft losses of income-producing property"},{key:"federalEstateTax",line:"17e",element:"FederalEstateTaxAmt",mode:"nn",input:!0,label:"Federal estate tax on income in respect of a decedent"},{key:"bondPremium",line:"17f",element:"AmortizableBondPremiumDedAmt",mode:"nn",input:!0,label:"Amortizable bond premium"},{key:"contingentDebtLoss",line:"17g",element:"OrdinaryLossDebtInstrumentAmt",mode:"nn",input:!0,label:"Ordinary loss on a contingent payment debt instrument"},{key:"claimOfRight",line:"17h",element:"ClaimOfRightRepaymentDedAmt",mode:"nn",input:!0,label:"Repayment of amounts under a claim of right"},{key:"unrecoveredPension",line:"17i",element:"UnrecoveredPensionInvstAmt",mode:"nn",input:!0,label:"Unrecovered investment in a pension"},{key:"impairmentWorkExpenses",line:"17j",element:"ImpairmentRltdWorkExpensesAmt",mode:"nn",input:!0,label:"Impairment-related work expenses of a disabled person"},{key:"educatorNotReported",line:"17k",element:"EducatorExpensesNotRptAmt",mode:"nn",input:!0,label:"Educator expenses not reported on Schedule 1"},{key:"otherMisc",line:"17z",element:"OtherMiscellaneousDedAmt",mode:"nn",input:!1,label:"Total other itemized deductions"},{key:"limitedInd",line:"18_ind",element:"ItemizedDeductionsLimitedInd",mode:"bool",input:!0,label:"Itemized deductions limited"},{key:"total",line:"18",element:"TotalItemizedDeductionsAmt",mode:"nn",input:!1,label:"Total itemized deductions"},{key:"electItemizeInd",line:"19",element:"ItmzdDedLessThanStdDedInd",mode:"chk",input:!0,label:"Elect to itemize even though less than the standard deduction"}],f=2026;function y(e){return e>=f?p:h}function M(e,t){const n=y(t).find(a=>a.key===e);return n?n.line:null}const g={NY:{state:"NY",agency:"New York State Department of Taxation and Finance",source:"Form TR-376-PITMEF (10/25), page 5",text:{diy:"By using a computer system and software to prepare and transmit returns electronically, I consent to the disclosure of all information pertaining to my use of the system and software to the New York State Department of Taxation and Finance, as applicable by law, and to the transmission of my tax returns.",professional:"By using a computer system and software to prepare and transmit my client’s return electronically, I consent to the disclosure of all information pertaining to my use of the system and software to create my client’s return and to the electronic transmission of my client’s tax return to the New York State Department of Taxation and Finance, as applicable by law."}},NJ:{state:"NJ",agency:"New Jersey Division of Revenue and Enterprise Services",source:"Form TY25NJLOI, page 9",text:{diy:"By using a computer system and software to prepare and/or file my tax return(s) electronically, I consent to the transmission of my return(s) and to the disclosure of all information about my use of the system and software to the New Jersey Division of Revenue and Enterprise Services.",professional:"By using a computer system and software to prepare and/or file my client’s return(s), I consent to the transmission of my client’s return(s) and to the disclosure of all information about my use of the system and software to the New Jersey Division of Revenue and Enterprise Services.",business:"By using a computer system and software to prepare and/or file this business tax return(s), I consent to the transmission of the return(s) and to the disclosure of all information about my use of the system and software to the New Jersey Division of Revenue and Enterprise Services."}}};function b(e,t){const n=g[String(e||"").trim().toUpperCase()];if(!n)return null;const a=n.text[t];return a?{text:a,agency:n.agency,source:n.source}:null}function C(e){const t=/^state_([a-z]{2})_/i.exec(String(e||""));return t?t[1].toUpperCase():null}function N(e,t){const n=[e.residentState??"",e.atsStateCode??"",...(e.stateReturnCodes??[]).map(s=>s??"")],a=new Set,i=[];for(const s of n){const l=String(s).trim().toUpperCase();if(!l||a.has(l))continue;a.add(l);const r=b(l,t);r&&i.push({state:l,...r})}return i}function A(e){const t=String(e||"").trim().toUpperCase();return t==="QW"?"QSS":t==="SINGLE"||t==="MFJ"||t==="MFS"||t==="HOH"||t==="QSS"?t:null}const 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1if(!n)return null;const a=A(t);return a?a==="MFJ"||a==="QSS"?n.MFJ:a==="MFS"?n.MFS:n.OTHER:null}const k={2024:{rows:{0:{earned_income_amount:8260,max_credit:632,phaseout_threshold_single:10330,phaseout_threshold_mfj:17250,agi_limit_single:18591,agi_limit_mfj:25511},1:{earned_income_amount:12390,max_credit:4213,phaseout_threshold_single:22720,phaseout_threshold_mfj:29640,agi_limit_single:49084,agi_limit_mfj:56004},2:{earned_income_amount:17400,max_credit:6960,phaseout_threshold_single:22720,phaseout_threshold_mfj:29640,agi_limit_single:55768,agi_limit_mfj:62688},3:{earned_income_amount:17400,max_credit:7830,phaseout_threshold_single:22720,phaseout_threshold_mfj:29640,agi_limit_single:59899,agi_limit_mfj:66819}},investment_income_limit:11600},2025:{rows:{0:{earned_income_amount:8490,max_credit:649,phaseout_threshold_single:10620,phaseout_threshold_mfj:17730,agi_limit_single:19104,agi_limit_mfj:26214},1:{earned_income_amount:12730,max_credit:4328,phaseout_threshold_single:23350,phaseout_threshold_mfj:30470,agi_limit_single:50434,agi_limit_mfj:57554},2:{earned_income_amount:17880,max_credit:7152,phaseout_threshold_single:23350,phaseout_threshold_mfj:30470,agi_limit_single:57310,agi_limit_mfj:64430},3:{earned_income_amount:17880,max_credit:8046,phaseout_threshold_single:23350,phaseout_threshold_mfj:30470,agi_limit_single:61555,agi_limit_mfj:68675}},investment_income_limit:11950},2026:{rows:{0:{earned_income_amount:8680,max_credit:664,phaseout_threshold_single:10860,phaseout_threshold_mfj:18140,agi_limit_single:19540,agi_limit_mfj:26820},1:{earned_income_amount:13020,max_credit:4427,phaseout_threshold_single:23890,phaseout_threshold_mfj:31160,agi_limit_single:51593,agi_limit_mfj:58863},2:{earned_income_amount:18290,max_credit:7316,phaseout_threshold_single:23890,phaseout_threshold_mfj:31160,agi_limit_single:58629,agi_limit_mfj:65899},3:{earned_income_amount:18290,max_credit:8231,phaseout_threshold_single:23890,phaseout_threshold_mfj:31160,agi_limit_single:62974,agi_limit_mfj:70244}},investment_income_limit:12200}};function D(e){return k[e]??null}function S(){return Object.keys(m).map(Number).sort((e,t)=>e-t)}function v(e){const t=m[e];if(t!=null)return{cents:t,used_year:e,published:!0};const n=S(),a=n[n.length-1];return{cents:m[a],used_year:a,published:!1}}const o={cap_cents:1e6,cap_mfs_cents:5e5,threshold_cents:0,threshold_mfs_cents:0,floor_cents:1e6,floor_mfs_cents:5e5},d=e=>({cap_cents:Math.round(e.cap_cents*1.01),cap_mfs_cents:Math.round(e.cap_mfs_cents*1.01),threshold_cents:Math.round(e.threshold_cents*1.01),threshold_mfs_cents:Math.round(e.threshold_mfs_cents*1.01),floor_cents:e.floor_cents,floor_mfs_cents:e.floor_mfs_cents,provisional:!0}),x={cap_cents:4e6,cap_mfs_cents:2e6,threshold_cents:5e7,threshold_mfs_cents:25e6,floor_cents:1e6,floor_mfs_cents:5e5},c={cap_cents:404e4,cap_mfs_cents:202e4,threshold_cents:505e5,threshold_mfs_cents:2525e4,floor_cents:1e6,floor_mfs_cents:5e5},u=d(c),_=d(u),I=d(_),F={2018:o,2019:o,2020:o,2021:o,2022:o,2023:o,2024:o,2025:x,2026:c,2027:u,2028:_,2029:I};function P(e){return F[e]??o}const E=e=>{const t=String(e||"").toUpperCase();return t==="MFS"||t==="MARRIED_FILING_SEPARATELY"};function O(e,t,n){const a=E(t),i=a?e.cap_mfs_cents:e.cap_cents,s=a?e.threshold_mfs_cents:e.threshold_cents,l=a?e.floor_mfs_cents:e.floor_cents;if(s<=0||n<=s)return i;const r=Math.round((n-s)*.3);return Math.max(l,i-r)}export{R as F,f as S,N as a,v as b,P as c,O as d,D as e,b as f,C as g,L as q,M as s};