{
"_source": "Form 6251 (2024) + i6251 (2024), transcribed in PART_III.md",
"_generated_by": "design/amt-form6251/f6251_reference.py (line-by-line transcription)",
"_note": "V1-V6 were independently derived in review r1 BEFORE any code existed and are reproduced here to the cent; V2b/V7-V10 are constructed. Figures are EXACT CENTS (plan \u00a72).",
"vectors": [
{
"id": "V1",
"why": "baseline; r1-verified",
"inputs": {
"filing_status": "mfj",
"wages": "1000000",
"net_ltcg": "500000",
"cash_gift": "85000",
"state_refund": "0",
"sch3_line1_ftc": "0"
},
"derived": {
"agi_1040_L11": "1500000",
"deduction_1040_L14": "85000",
"itemized": true,
"charitable_allowed": "85000",
"taxable_income_1040_L15": "1415000",
"regular_tax_1040_L16": "364675.50"
},
"form6251": {
"line1": "1415000",
"line2a": "0",
"line2b": "0",
"line3": "0",
"line4": "1415000",
"line5": "84225.00",
"line6": "1330775.00",
"line7": "327965.0000",
"line8": "0",
"line9": "327965.0000",
"line10": "364675.50",
"line11": "0",
"line12": "1330775.00",
"line13": "500000",
"line14": "0",
"line15": "500000",
"line16": "500000",
"line17": "830775.00",
"line18": "227965.0000",
"line19": "94050",
"line20": "915000",
"line21": "0",
"line22": "500000",
"line23": "0",
"line24": "500000",
"line25": "583750",
"line26": "0",
"line27": "915000",
"line28": "915000",
"line29": "0",
"line30": "0",
"line31": "0.00",
"line32": "0",
"line33": "500000",
"line34": "100000.00",
"line35": "0",
"line36": "0",
"line37": "0",
"line38": "327965.0000",
"line39": "367965.0000",
"line40": "327965.0000"
},
"attach_required_who_must_file_cond1": false
},
{
"id": "V2",
"why": "TMT discriminates the two Part III readings",
"inputs": {
"filing_status": "mfj",
"wages": "1000000",
"net_ltcg": "500000",
"cash_gift": "750000",
"state_refund": "0",
"sch3_line1_ftc": "0"
},
"derived": {
"agi_1040_L11": "1500000",
"deduction_1040_L14": "750000",
"itemized": true,
"charitable_allowed": "750000",
"taxable_income_1040_L15": "750000",
"regular_tax_1040_L16": "129397.50"
},
"form6251": {
"line1": "750000",
"line2a": "0",
"line2b": "0",
"line3": "0",
"line4": "750000",
"line5": "133300.00",
"line6": "616700.00",
"line7": "113654.5000",
"line8": "0",
"line9": "113654.5000",
"line10": "129397.50",
"line11": "0",
"line12": "616700.00",
"line13": "500000",
"line14": "0",
"line15": "500000",
"line16": "500000",
"line17": "116700.00",
"line18": "30342.0000",
"line19": "94050",
"line20": "250000",
"line21": "0",
"line22": "500000",
"line23": "0",
"line24": "500000",
"line25": "583750",
"line26": "0",
"line27": "250000",
"line28": "250000",
"line29": "333750",
"line30": "333750",
"line31": "50062.50",
"line32": "333750",
"line33": "166250",
"line34": "33250.00",
"line35": "0",
"line36": "0",
"line37": "0",
"line38": "113654.5000",
"line39": "168024.0000",
"line40": "113654.5000"
},
"attach_required_who_must_file_cond1": false
},
{
"id": "V2b",
"why": "excess<gain: L16 caps, L17=0, L32 skip fires",
"inputs": {
"filing_status": "mfj",
"wages": "1000000",
"net_ltcg": "500000",
"cash_gift": "1000000",
"state_refund": "0",
"sch3_line1_ftc": "0"
},
"derived": {
"agi_1040_L11": "1500000",
"deduction_1040_L14": "900000.00",
"itemized": true,
"charitable_allowed": "900000.00",
"taxable_income_1040_L15": "600000.00",
"regular_tax_1040_L16": "87918.5000"
},
"form6251": {
"line1": "600000.00",
"line2a": "0",
"line2b": "0",
"line3": "0",
"line4": "600000.00",
"line5": "133300.00",
"line6": "466700.00",
"line7": "70005.0000",
"line8": "0",
"line9": "70005.0000",
"line10": "87918.5000",
"line11": "0",
"line12": "466700.00",
"line13": "500000",
"line14": "0",
"line15": "500000",
"line16": "466700.00",
"line17": "0.00",
"line18": "0.0000",
"line19": "94050",
"line20": "100000.00",
"line21": "0",
"line22": "466700.00",
"line23": "0",
"line24": "466700.00",
"line25": "583750",
"line26": "0",
"line27": "100000.00",
"line28": "100000.00",
"line29": "483750.00",
"line30": "466700.00",
"line31": "70005.0000",
"line32": "466700.00",
"line33": "0",
"line34": "0",
"line35": "0",
"line36": "0",
"line37": "0",
"line38": "70005.0000",
"line39": "126024.0000",
"line40": "70005.0000"
},
"attach_required_who_must_file_cond1": false
},
{
"id": "V3",
"why": "0.44% margin; INSENSITIVE to Part III",
"inputs": {
"filing_status": "mfj",
"wages": "1000000",
"net_ltcg": "10000000",
"cash_gift": "0",
"state_refund": "0",
"sch3_line1_ftc": "0"
},
"derived": {
"agi_1040_L11": "11000000",
"deduction_1040_L14": "29200",
"itemized": false,
"charitable_allowed": "0",
"taxable_income_1040_L15": "10970800",
"regular_tax_1040_L16": "2285321.50"
},
"form6251": {
"line1": "10970800",
"line2a": "29200",
"line2b": "0",
"line3": "0",
"line4": "11000000",
"line5": "0",
"line6": "11000000",
"line7": "2275348.00",
"line8": "0",
"line9": "2275348.00",
"line10": "2285321.50",
"line11": "0",
"line12": "11000000",
"line13": "10000000",
"line14": "0",
"line15": "10000000",
"line16": "10000000",
"line17": "1000000",
"line18": "275348.00",
"line19": "94050",
"line20": "970800",
"line21": "0",
"line22": "10000000",
"line23": "0",
"line24": "10000000",
"line25": "583750",
"line26": "0",
"line27": "970800",
"line28": "970800",
"line29": "0",
"line30": "0",
"line31": "0.00",
"line32": "0",
"line33": "10000000",
"line34": "2000000.00",
"line35": "0",
"line36": "0",
"line37": "0",
"line38": "2275348.00",
"line39": "3075348.00",
"line40": "2275348.00"
},
"attach_required_who_must_file_cond1": false
},
{
"id": "V4",
"why": "AMT owed, no donation",
"inputs": {
"filing_status": "mfj",
"wages": "700000",
"net_ltcg": "10000000",
"cash_gift": "0",
"state_refund": "0",
"sch3_line1_ftc": "0"
},
"derived": {
"agi_1040_L11": "10700000",
"deduction_1040_L14": "29200",
"itemized": false,
"charitable_allowed": "0",
"taxable_income_1040_L15": "10670800",
"regular_tax_1040_L16": "2175529.50"
},
"form6251": {
"line1": "10670800",
"line2a": "29200",
"line2b": "0",
"line3": "0",
"line4": "10700000",
"line5": "0",
"line6": "10700000",
"line7": "2191348.00",
"line8": "0",
"line9": "2191348.00",
"line10": "2175529.50",
"line11": "15818.50",
"line12": "10700000",
"line13": "10000000",
"line14": "0",
"line15": "10000000",
"line16": "10000000",
"line17": "700000",
"line18": "191348.00",
"line19": "94050",
"line20": "670800",
"line21": "0",
"line22": "10000000",
"line23": "0",
"line24": "10000000",
"line25": "583750",
"line26": "0",
"line27": "670800",
"line28": "670800",
"line29": "0",
"line30": "0",
"line31": "0.00",
"line32": "0",
"line33": "10000000",
"line34": "2000000.00",
"line35": "0",
"line36": "0",
"line37": "0",
"line38": "2191348.00",
"line39": "2991348.00",
"line40": "2191348.00"
},
"attach_required_who_must_file_cond1": true
},
{
"id": "V5",
"why": "the archetypal btctax user",
"inputs": {
"filing_status": "mfj",
"wages": "250000",
"net_ltcg": "2000000",
"cash_gift": "0",
"state_refund": "0",
"sch3_line1_ftc": "0"
},
"derived": {
"agi_1040_L11": "2250000",
"deduction_1040_L14": "29200",
"itemized": false,
"charitable_allowed": "0",
"taxable_income_1040_L15": "2220800",
"regular_tax_1040_L16": "420929.50"
},
"form6251": {
"line1": "2220800",
"line2a": "29200",
"line2b": "0",
"line3": "0",
"line4": "2250000",
"line5": "0",
"line6": "2250000",
"line7": "447200.50",
"line8": "0",
"line9": "447200.50",
"line10": "420929.50",
"line11": "26271.00",
"line12": "2250000",
"line13": "2000000",
"line14": "0",
"line15": "2000000",
"line16": "2000000",
"line17": "250000",
"line18": "65348.00",
"line19": "94050",
"line20": "220800",
"line21": "0",
"line22": "2000000",
"line23": "0",
"line24": "2000000",
"line25": "583750",
"line26": "0",
"line27": "220800",
"line28": "220800",
"line29": "362950",
"line30": "362950",
"line31": "54442.50",
"line32": "362950",
"line33": "1637050",
"line34": "327410.00",
"line35": "0",
"line36": "0",
"line37": "0",
"line38": "447200.50",
"line39": "625348.00",
"line40": "447200.50"
},
"attach_required_who_must_file_cond1": true
},
{
"id": "V6",
"why": "a donation CREATES AMT",
"inputs": {
"filing_status": "mfj",
"wages": "1000000",
"net_ltcg": "10000000",
"cash_gift": "250000",
"state_refund": "0",
"sch3_line1_ftc": "0"
},
"derived": {
"agi_1040_L11": "11000000",
"deduction_1040_L14": "250000",
"itemized": true,
"charitable_allowed": "250000",
"taxable_income_1040_L15": "10750000",
"regular_tax_1040_L16": "2203625.50"
},
"form6251": {
"line1": "10750000",
"line2a": "0",
"line2b": "0",
"line3": "0",
"line4": "10750000",
"line5": "0",
"line6": "10750000",
"line7": "2205348.00",
"line8": "0",
"line9": "2205348.00",
"line10": "2203625.50",
"line11": "1722.50",
"line12": "10750000",
"line13": "10000000",
"line14": "0",
"line15": "10000000",
"line16": "10000000",
"line17": "750000",
"line18": "205348.00",
"line19": "94050",
"line20": "750000",
"line21": "0",
"line22": "10000000",
"line23": "0",
"line24": "10000000",
"line25": "583750",
"line26": "0",
"line27": "750000",
"line28": "750000",
"line29": "0",
"line30": "0",
"line31": "0.00",
"line32": "0",
"line33": "10000000",
"line34": "2000000.00",
"line35": "0",
"line36": "0",
"line37": "0",
"line38": "2205348.00",
"line39": "3005348.00",
"line40": "2205348.00"
},
"attach_required_who_must_file_cond1": true
},
{
"id": "V7",
"why": "line 2b: refund is AMTI-neutral",
"inputs": {
"filing_status": "mfj",
"wages": "1000000",
"net_ltcg": "500000",
"cash_gift": "0",
"state_refund": "5000",
"sch3_line1_ftc": "0"
},
"derived": {
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"deduction_1040_L14": "29200",
"itemized": false,
"charitable_allowed": "0",
"taxable_income_1040_L15": "1475800",
"regular_tax_1040_L16": "387171.50"
},
"form6251": {
"line1": "1475800",
"line2a": "29200",
"line2b": "-5000",
"line3": "0",
"line4": "1500000",
"line5": "62975.00",
"line6": "1437025.00",
"line7": "357715.0000",
"line8": "0",
"line9": "357715.0000",
"line10": "387171.50",
"line11": "0",
"line12": "1437025.00",
"line13": "500000",
"line14": "0",
"line15": "500000",
"line16": "500000",
"line17": "937025.00",
"line18": "257715.0000",
"line19": "94050",
"line20": "975800",
"line21": "0",
"line22": "500000",
"line23": "0",
"line24": "500000",
"line25": "583750",
"line26": "0",
"line27": "975800",
"line28": "975800",
"line29": "0",
"line30": "0",
"line31": "0.00",
"line32": "0",
"line33": "500000",
"line34": "100000.00",
"line35": "0",
"line36": "0",
"line37": "0",
"line38": "357715.0000",
"line39": "397715.0000",
"line40": "357715.0000"
},
"attach_required_who_must_file_cond1": false
},
{
"id": "V8",
"why": "MFS kicker = the IRS's own worked example",
"inputs": {
"filing_status": "mfs",
"wages": "500000",
"net_ltcg": "395950",
"cash_gift": "0",
"state_refund": "0",
"sch3_line1_ftc": "0"
},
"derived": {
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"deduction_1040_L14": "14600",
"itemized": false,
"charitable_allowed": "0",
"taxable_income_1040_L15": "881350",
"regular_tax_1040_L16": "221850.75"
},
"form6251": {
"line1": "881350",
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"line3": "0",
"line4": "900950.00",
"line5": "0",
"line6": "900950.00",
"line7": "218264.0000",
"line8": "0",
"line9": "218264.0000",
"line10": "221850.75",
"line11": "0",
"line12": "900950.00",
"line13": "395950",
"line14": "0",
"line15": "395950",
"line16": "395950",
"line17": "505000.00",
"line18": "139074.0000",
"line19": "47025",
"line20": "485400",
"line21": "0",
"line22": "395950",
"line23": "0",
"line24": "395950",
"line25": "291850",
"line26": "0",
"line27": "485400",
"line28": "485400",
"line29": "0",
"line30": "0",
"line31": "0.00",
"line32": "0",
"line33": "395950",
"line34": "79190.00",
"line35": "0",
"line36": "0",
"line37": "0",
"line38": "218264.0000",
"line39": "249940.0000",
"line40": "218264.0000"
},
"attach_required_who_must_file_cond1": false
},
{
"id": "V9",
"why": "ATTACH required while AMT is $0",
"inputs": {
"filing_status": "mfj",
"wages": "889250",
"net_ltcg": "10000000",
"cash_gift": "0",
"state_refund": "0",
"sch3_line1_ftc": "600"
},
"derived": {
"agi_1040_L11": "10889250",
"deduction_1040_L14": "29200",
"itemized": false,
"charitable_allowed": "0",
"taxable_income_1040_L15": "10860050",
"regular_tax_1040_L16": "2244344.00"
},
"form6251": {
"line1": "10860050",
"line2a": "29200",
"line2b": "0",
"line3": "0",
"line4": "10889250",
"line5": "0",
"line6": "10889250",
"line7": "2244338.00",
"line8": "600",
"line9": "2243738.00",
"line10": "2243744.00",
"line11": "0",
"line12": "10889250",
"line13": "10000000",
"line14": "0",
"line15": "10000000",
"line16": "10000000",
"line17": "889250",
"line18": "244338.00",
"line19": "94050",
"line20": "860050",
"line21": "0",
"line22": "10000000",
"line23": "0",
"line24": "10000000",
"line25": "583750",
"line26": "0",
"line27": "860050",
"line28": "860050",
"line29": "0",
"line30": "0",
"line31": "0.00",
"line32": "0",
"line33": "10000000",
"line34": "2000000.00",
"line35": "0",
"line36": "0",
"line37": "0",
"line38": "2244338.00",
"line39": "3044338.00",
"line40": "2244338.00"
},
"attach_required_who_must_file_cond1": true
},
{
"id": "V10",
"why": "0% band engages (line 23 > 0)",
"inputs": {
"filing_status": "mfj",
"wages": "50000",
"net_ltcg": "500000",
"cash_gift": "0",
"state_refund": "0",
"sch3_line1_ftc": "0"
},
"derived": {
"agi_1040_L11": "550000",
"deduction_1040_L14": "29200",
"itemized": false,
"charitable_allowed": "0",
"taxable_income_1040_L15": "520800",
"regular_tax_1040_L16": "66092.50"
},
"form6251": {
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"line2a": "29200",
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"line3": "0",
"line4": "550000",
"line5": "133300.00",
"line6": "416700.00",
"line7": "51517.5000",
"line8": "0",
"line9": "51517.5000",
"line10": "66092.50",
"line11": "0",
"line12": "416700.00",
"line13": "500000",
"line14": "0",
"line15": "500000",
"line16": "416700.00",
"line17": "0.00",
"line18": "0.0000",
"line19": "94050",
"line20": "20800",
"line21": "73250",
"line22": "416700.00",
"line23": "73250",
"line24": "343450.00",
"line25": "583750",
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"line27": "20800",
"line28": "94050",
"line29": "489700",
"line30": "343450.00",
"line31": "51517.5000",
"line32": "416700.00",
"line33": "0",
"line34": "0",
"line35": "0",
"line36": "0",
"line37": "0",
"line38": "51517.5000",
"line39": "112024.0000",
"line40": "51517.5000"
},
"attach_required_who_must_file_cond1": false
}
]
}