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Roadmap

The path to a complete US tax-prep engine. Everything below is either shipped & certified, certifying (built, correctness being locked down), or planned — with the goal of taking raw tax documents all the way to a full filed return.

This is a proposed / current working order, not a locked sequence. Any change to the taxonomy or order is put through an independent engineering review before it is treated as final. A feature earns a public ✅ only when it is shipped, certified against primary source, and contract/docs-aligned — hidden or deterministically-declined code is shown as certifying or planned, never checked. Last reviewed 2026-07-01.

✅ shipped & certified26◐ certifying12○ planned22◇ needs research1⃠ blocked0

Federal income tax — core 1040

✅ shipped & certified1040 ordinary tax + standard deduction + preferential LTCG 0%/15% — 2024–2026 — certified (ordinary-bracket + standard-deduction + preferential-LTCG 0%/15% stacking, all filing statuses).
✅ shipped & certified2020–2023 federal ordinary-bracket + standard-deduction + preferential-LTCG 0%/15% certified — independently verified vs IRS Rev. Procs 2019-44 / 2020-45 / 2021-45 / 2022-38 (§1(h)), all filing statuses, primary-source-quarantined oracle. Scoped: the 20% LTCG band, per-year AMT, and CARES/ARPA-era credits (CTC / EITC / UI-exclusion / advance-CTC / RRC) are NOT part of this cert.
✅ shipped & certifiedPreferential LTCG / qualified-dividend bands (0/15/20)
✅ shipped & certifiedNIIT — Form 8960
✅ shipped & certifiedAdditional Medicare — Form 8959
✅ shipped & certifiedFederal withholding → owed / refund
◐ certifyingAMT — Form 6251 (SALT/standard add-back path) — computes as a backstop; binds rarely without ISO/PAB inputs

Adjustments, deductions, itemization, SALT

✅ shipped & certifiedSimple itemized slice: SALT/property tax + acquisition-debt mortgage interest (Single/MFJ/HoH; MFS & incomplete mortgage facts decline) — independently verified 2026-07-01; broad medical/charitable/other Schedule A remains out of scope
◐ certifyingOBBBA-2025 SALT cap ($40k, MAGI-phased) — rides the itemized slice
○ plannedMedical, charitable, casualty, gambling, investment-interest itemized — not modeled today → decline
✅ shipped & certifiedQBI §199A — REIT dividends (1099-DIV box 5) only — independently verified 2026-07-02; 20% deduction, overall-limit declines; business/PTP-K-1/SSTB QBI stays out of scope

Capital gains, brokerage, Schedule D / 8949

✅ shipped & certifiedClean covered capital-gain facts — long-term/QDIV preferential bands certified; short-term taxed as ordinary
✅ shipped & certifiedFederal capital-loss carryover I/O + ending carryover derive-forward — covered-clean Form 8949 box A/D aggregates (or pre-netted scalars); §1211(b) −$3k (−$1,500 MFS) limit + ST/LT netting — independently verified (exact bounded label). Noncovered / missing-basis / $0-basis / wash-flagged / adjustment-coded boxes → whole-return decline (no tax-number leakage); multi-broker computed returns carry a cross-account/cross-spouse wash-sale VERIFY flag. Broad netting, wash-sale-safe multi-broker, state aggregates, and prior-return-derived carryforward chains remain certifying/planned (below).
◐ certifyingSchedule D / Form 8949 — broader netting claims: wash-sale-safe multi-broker, noncovered / basis-adjustment handling, state aggregate support, prior-return-derived carryforward chains — the covered-clean A/D aggregate path is shipped ✅ above (independent verification). Cross-account/cross-spouse wash-sale uncertainty is the residual gate for broader public claims. Lot-level detail, wash-sale computation, §1256, equity-comp $0-basis remain planned.
○ plannedCapital-loss carryover (derive-forward from prior return)
○ planned§1256 contracts / Form 6781 (60/40)
○ plannedEquity-comp basis adjustment (RSU/ISO/NSO/ESPP; 8949 code-B)
○ plannedCrypto (1099-DA capital + staking ordinary; unknown-basis decline)
○ plannedWash sales across accounts and spouses
◐ certifying§1250 / collectibles special-rate gains — LIVE (2025) — passed independent verification. Unrecaptured §1250 (25%) + 28%-rate collectibles/§1202 stacked above the 0/15/20 bands via the Schedule D Tax Worksheet, with the line-47 max-rate floor + Form 6251 Part III AMT. Caller-asserted portions; other years decline. Full ✅ pending the delegated-proof keeper restamp.

Credits & credit limitations

✅ shipped & certifiedForeign Tax Credit — de-minimis §904(j) (≤$300/$600 MFJ, all-passive-1099 affirmed) — independently verified 2026-07-02; full Form 1116 limitation + carryover remain planned
○ plannedForeign Tax Credit — full Form 1116 limitation + carryover
◐ certifyingChild Tax Credit / ACTC — Schedule 8812 — LIVE — independently verified. Non-refundable CTC ($2,200/child, 2025 OBBBA) + $500 ODC with the AGI phase-out (Part I), AND the refundable Additional Child Tax Credit (Part II, 15%-of-earned-income formula, capped). §6694 affirmation-gated. Full ✅ pending the delegated-proof keeper restamp.
○ plannedEducation (8863), child/dependent care (2441), energy (5695), EV (8936), PTC (8962)
○ plannedPrior-year AMT credit — Form 8801

Special federal taxes & safe-decline mechanics

✅ shipped & certifiedDeterministic-or-DECLINE doctrine (no runtime LLM)
✅ shipped & certifiedWhole-dollar rounding at the form boundary
✅ shipped & certifiedProvenance / derivation trace (faithfulness-gated)
◐ certifyingSelf-employment tax — Schedule SE — Slice 1 LIVE — passed independent verification. SE tax (§1401/§1402: net×0.9235 → 12.4% OASDI to the $176,100 wage base coordinated with W-2 box-3, then 2.9% Medicare) + the §164(f) half-SE above-the-line deduction + SE→Additional-Medicare (Form 8959) coordination. Full ✅ pending the delegated-proof keeper restamp.
○ plannedUnderpayment penalty — Form 2210 + Schedule AI

Income modules — business, rental, passthrough

✅ shipped & certifiedW-2 wages + 1099 interest / dividends
◐ certifyingRetirement — fully-taxable pension / annuity / IRA (1040 line 5b) — LIVE — independently verified. The clean fully-taxable 1099-R box-2a distribution → AGI + ordinary tax (affirmation-gated; basis/QCD/rollover/Roth/NUA/early-penalty decline). NY excludes it (IT-201); CA conforms + taxes it. Full ✅ pending the delegated-proof keeper restamp.
◐ certifyingRetirement — Social Security §86 (1040 line 6b) + CA/NY exclusion — LIVE — independently verified. The §86 worksheet (0/50/85% tiers, Pub 915) computes the taxable SS portion → AGI; CA + NY fully EXCLUDE it on the state return (derived from the computed line 6b). Affirmation-gated; requires tax-exempt interest. Full ✅ pending the delegated-proof keeper restamp.
◐ certifyingSchedule C (business) + SE tax — Slice 1 LIVE — passed independent verification. A caller-affirmed sole-proprietor Schedule C net computes SE tax + flows to AGI. Fenced fail-closed (slice 2+): §199A QBI, depreciation/§179/bonus, multiple Schedule Cs, spouse allocation, SE health-insurance, home-office, farm/clergy/statutory. State (CA/NY) declines Schedule C this slice.
◐ certifyingSchedule E — simple passive rental (positive affirmed net) — Simple passive-rental compute LIVE — passed independent verification. A positive affirmed Schedule E line-26 net → AGI + §1411 NIIT base, two §6694 affirmations. Fenced (planned): a rental LOSS (§469 PAL / §465 at-risk / Form 8582), depreciation schedules, §162/QBI rentals, K-1, royalties. Full ✅ pending the delegated-proof keeper restamp.
○ plannedSchedule E — depreciation, PAL carryforward, K-1 passthrough
○ plannedK-1 passthrough — 1065 partnership + 1041 trust

State, city, residency, allocation

✅ shipped & certifiedCA 540 2025 — full compute (rate schedule, BHST, exemption phase-out) — wages + clean-conforming non-wage income (interest/div/cap-gain, affirmation-gated) — independently verified 2026-07-02
✅ shipped & certifiedNY + NYC 2025 — selected paths — wages + clean-conforming non-wage income (requires nyWageAdditions + affirmation) — independently verified
✅ shipped & certifiedNon-mutating CA reconcile vs a filed return
○ plannedStates beyond CA / NY / NYC (~40 income-tax states)
◇ needs researchMulti-state / part-year / nonresident allocation

Source intake — document → JSON envelopes

○ plannedDocument upload → normalized JSON envelope (classify, box/line provenance, confidence) — the bridge from raw docs → full return; rich dormant code exists
○ plannedW-2 / 1099 vision (OCR) reads; multi-format (scanned PDF, csv, xls, zip)
○ plannedCorrected-1099 supersession + duplicate dedup
○ plannedK-1, 1098, broker-specific parsers (Coinbase, IBKR, Robinhood)

Lifecycle — multi-year, projection, filing

◐ certifyingPrior-year carryforward chain (state machine) — engine exists; doc-seed extractor planned
○ plannedWhat-if / scenario projection (surtax-aware)
○ plannedDraft-return PDF / e-file readiness (Form 8879, prior-yr AGI)
○ plannedAmendment — Form 1040-X; estimated tax — 1040-ES

Product-builder API, contract & trust surfaces

✅ shipped & certifiedUniform response contract (billed / retry_safe / next_action / reason / provenance)
✅ shipped & certifiedIdempotency (byte-identical replay, bills-once); quota & rate (hard-429)
✅ shipped & certifiedMachine-readable capabilities discovery (GET /api/mcp/tax-capabilities)
✅ shipped & certifiedOpenAPI 3.1 spec — full ComputeResult output schema + decline-code enum — independently verified 2026-07-01 40 refs, 0 dangling; ComputeResult + DeclineCode enum live
✅ shipped & certifiedReconcile review states (match / mismatch / unsupported / needs_review)
✅ shipped & certifiedSupport / changelog / structured feedback intake
○ plannedPer-outcome telemetry (failed / declined / retried review)

Commercial, legal, docs, onboarding

✅ shipped & certifiedPricing + billing semantics (usage-based, no overage)
◐ certifyingLegal posture — /terms + legal_notice (customer-is-preparer, no E&O, 12-mo cap) — built, held for founder promote
✅ shipped & certifiedDocs quickstart + runnable deterministic-decline example
○ plannedFirst-call onboarding + decline-interpretation guide