{ "tool_id": "art-713-scorp-election-break-even", "note": "Golden fixtures for art-713 (row APEX-PORT-ART713-1; payload APEXPORT-SC111, GRADES 8fb2772d), regenerated from the D4-CORRECTED kernel. Treatment of record (Tim, 2026-10-06): the 92.35% SE factor applies to SE net earnings only (IRS Topic 554), never W-2 wages, so S-Corp-side outputs intentionally differ from Apex #111 by the documented DIFFERS-D4 amount while the sole-prop side stays Apex-identical (v1 sole_prop_se_tax 21194.32 equals Apex exactly). v1-v5 are the Apex result vectors re-based on the corrected arithmetic; v6-v13 are the comparator boundary pairs (the savings-comparator break-even, and the QBI-adjusted comparator), each pinning the first crossed grid point and the one-step-below uncrossed point - the comparator flips across a single 500-step boundary; v14-v16 carry the guidance/caveat flags. The caveats member is the flag-mirror (AUTHORING-STANDARD section 2.2). Expected output_payload values were produced by the kernel itself and pinned with golden hashes; the fixture oracle and proptest red-green prove them.", "vectors": [ { "name": "v1-apex-defaults-d4-corrected", "policy_parameters": { "net_se_income": 150000, "reasonable_salary_pct": 50, "annual_admin_cost": 3000, "owner_health_premium_annual": 0, "filing_status": "single" }, "output_payload": { "verdict": "SCORP_WINS", "net_se_income": 150000, "reasonable_salary_pct": 50, "annual_admin_cost": 3000, "filing_status": "single", "owner_health_premium_annual": 0, "reasonable_w2_salary": 75000, "distribution": 75000, "sole_prop_se_tax": 21194.32, "scorp_payroll_tax": 11475, "se_tax_savings": 9719.32, "net_annual_savings": 6719.32, "five_year_savings": 33596.62, "break_even_income": 46500, "half_se_tax_deduction": 10597.16, "scorp_employer_tax": 5737.5, "qbi_199a_income": 75000, "qbi_199a_deduction_tentative": 15000, "qbi_199a_value_at_risk": 14850, "net_annual_savings_qbi_adjusted": -8130.68, "qbi_adjusted_break_even_income": null, "caveats": [ "QBI-adjusted break-even never reached: the QBI value given up outweighs the payroll-tax saving at this salary share." ], "scope_note": "Deterministic 2026 model, not tax advice. The 92.35% SE factor is applied to net earnings from self-employment only, never to W-2 wages (IRS Topic 554) — the port corrects Apex #111 on this point by adjudication of record. The 0.9% Additional Medicare Tax above $200K single / $250K MFJ is NOT modeled. The QBI section 199A trade-off values wages at the adjudicated 19.8% effective rate, flags (from net income as a taxable-income proxy) the $201,775 single / $403,500 MFJ threshold and phase-out band, and cannot see SSTB status, which disallows the deduction inside the band. Break-even is the first point of a 500-step grid, within one step of the continuous break-even." }, "golden_hash": "2b7b48b202c08e2c994dc0f84ea1099997f8092a28d7b2182962038013065616" }, { "name": "v2-low-comp-40pct", "policy_parameters": { "net_se_income": 150000, "reasonable_salary_pct": 40, "annual_admin_cost": 3000, "owner_health_premium_annual": 0, "filing_status": "single" }, "output_payload": { "verdict": "SCORP_WINS", "net_se_income": 150000, "reasonable_salary_pct": 40, "annual_admin_cost": 3000, "filing_status": "single", "owner_health_premium_annual": 0, "reasonable_w2_salary": 60000, "distribution": 90000, "sole_prop_se_tax": 21194.32, "scorp_payroll_tax": 9180, "se_tax_savings": 12014.32, "net_annual_savings": 9014.32, "five_year_savings": 45071.62, "break_even_income": 37500, "half_se_tax_deduction": 10597.16, "scorp_employer_tax": 4590, "qbi_199a_income": 90000, "qbi_199a_deduction_tentative": 18000, "qbi_199a_value_at_risk": 11880, "net_annual_savings_qbi_adjusted": -2865.68, "qbi_adjusted_break_even_income": null, "caveats": [ "QBI-adjusted break-even never reached: the QBI value given up outweighs the payroll-tax saving at this salary share." ], "scope_note": "Deterministic 2026 model, not tax advice. The 92.35% SE factor is applied to net earnings from self-employment only, never to W-2 wages (IRS Topic 554) — the port corrects Apex #111 on this point by adjudication of record. The 0.9% Additional Medicare Tax above $200K single / $250K MFJ is NOT modeled. The QBI section 199A trade-off values wages at the adjudicated 19.8% effective rate, flags (from net income as a taxable-income proxy) the $201,775 single / $403,500 MFJ threshold and phase-out band, and cannot see SSTB status, which disallows the deduction inside the band. Break-even is the first point of a 500-step grid, within one step of the continuous break-even." }, "golden_hash": "0692e20633608033ef63f2605292b1cf44811ca62315333105b0c596c1ead5ae" }, { "name": "v3-high-comp-60pct-admin5000", "policy_parameters": { "net_se_income": 150000, "reasonable_salary_pct": 60, "annual_admin_cost": 5000, "owner_health_premium_annual": 0, "filing_status": "single" }, "output_payload": { "verdict": "SCORP_WINS", "net_se_income": 150000, "reasonable_salary_pct": 60, "annual_admin_cost": 5000, "filing_status": "single", "owner_health_premium_annual": 0, "reasonable_w2_salary": 90000, "distribution": 60000, "sole_prop_se_tax": 21194.32, "scorp_payroll_tax": 13770, "se_tax_savings": 7424.32, "net_annual_savings": 2424.32, "five_year_savings": 12121.62, "break_even_income": 101500, "half_se_tax_deduction": 10597.16, "scorp_employer_tax": 6885, "qbi_199a_income": 60000, "qbi_199a_deduction_tentative": 12000, "qbi_199a_value_at_risk": 17820, "net_annual_savings_qbi_adjusted": -15395.68, "qbi_adjusted_break_even_income": null, "caveats": [ "QBI-adjusted break-even never reached: the QBI value given up outweighs the payroll-tax saving at this salary share.", "Admin cost is outside the typical $1,500-$3,000/yr guidance band; the figure is honored as entered." ], "scope_note": "Deterministic 2026 model, not tax advice. The 92.35% SE factor is applied to net earnings from self-employment only, never to W-2 wages (IRS Topic 554) — the port corrects Apex #111 on this point by adjudication of record. The 0.9% Additional Medicare Tax above $200K single / $250K MFJ is NOT modeled. The QBI section 199A trade-off values wages at the adjudicated 19.8% effective rate, flags (from net income as a taxable-income proxy) the $201,775 single / $403,500 MFJ threshold and phase-out band, and cannot see SSTB status, which disallows the deduction inside the band. Break-even is the first point of a 500-step grid, within one step of the continuous break-even." }, "golden_hash": "fdd564a917f0c972201d5db56df15225e806c6729161ca8959e002d6ddf4756b" }, { "name": "v4-higher-income-mfj", "policy_parameters": { "net_se_income": 250000, "reasonable_salary_pct": 50, "annual_admin_cost": 3000, "owner_health_premium_annual": 0, "filing_status": "mfj" }, "output_payload": { "verdict": "SCORP_WINS", "net_se_income": 250000, "reasonable_salary_pct": 50, "annual_admin_cost": 3000, "filing_status": "mfj", "owner_health_premium_annual": 0, "reasonable_w2_salary": 125000, "distribution": 125000, "sole_prop_se_tax": 29573.38, "scorp_payroll_tax": 19125, "se_tax_savings": 10448.38, "net_annual_savings": 7448.38, "five_year_savings": 37241.88, "break_even_income": 46500, "half_se_tax_deduction": 14786.69, "scorp_employer_tax": 9562.5, "qbi_199a_income": 125000, "qbi_199a_deduction_tentative": 25000, "qbi_199a_value_at_risk": 24750, "net_annual_savings_qbi_adjusted": -17301.62, "qbi_adjusted_break_even_income": null, "caveats": [ "QBI-adjusted break-even never reached: the QBI value given up outweighs the payroll-tax saving at this salary share." ], "scope_note": "Deterministic 2026 model, not tax advice. The 92.35% SE factor is applied to net earnings from self-employment only, never to W-2 wages (IRS Topic 554) — the port corrects Apex #111 on this point by adjudication of record. The 0.9% Additional Medicare Tax above $200K single / $250K MFJ is NOT modeled. The QBI section 199A trade-off values wages at the adjudicated 19.8% effective rate, flags (from net income as a taxable-income proxy) the $201,775 single / $403,500 MFJ threshold and phase-out band, and cannot see SSTB status, which disallows the deduction inside the band. Break-even is the first point of a 500-step grid, within one step of the continuous break-even." }, "golden_hash": "6cca2bada465b8b835e79688efdf7cb866a095efaa3590b947f2c6dd20cf5b66" }, { "name": "v5-above-ss-cap-400k", "policy_parameters": { "net_se_income": 400000, "reasonable_salary_pct": 50, "annual_admin_cost": 3000, "owner_health_premium_annual": 0, "filing_status": "single" }, "output_payload": { "verdict": "SCORP_WINS", "net_se_income": 400000, "reasonable_salary_pct": 50, "annual_admin_cost": 3000, "filing_status": "single", "owner_health_premium_annual": 0, "reasonable_w2_salary": 200000, "distribution": 200000, "sole_prop_se_tax": 33590.6, "scorp_payroll_tax": 28678, "se_tax_savings": 4912.6, "net_annual_savings": 1912.6, "five_year_savings": 9563, "break_even_income": 46500, "half_se_tax_deduction": 16795.3, "scorp_employer_tax": 14339, "qbi_199a_income": 200000, "qbi_199a_deduction_tentative": 40000, "qbi_199a_value_at_risk": 39600, "net_annual_savings_qbi_adjusted": -37687.4, "qbi_adjusted_break_even_income": null, "caveats": [ "QBI-adjusted break-even never reached: the QBI value given up outweighs the payroll-tax saving at this salary share.", "Net income exceeds the 2026 section 199A threshold; the deduction may be fully phased out (net income stands in for taxable income)." ], "scope_note": "Deterministic 2026 model, not tax advice. The 92.35% SE factor is applied to net earnings from self-employment only, never to W-2 wages (IRS Topic 554) — the port corrects Apex #111 on this point by adjudication of record. The 0.9% Additional Medicare Tax above $200K single / $250K MFJ is NOT modeled. The QBI section 199A trade-off values wages at the adjudicated 19.8% effective rate, flags (from net income as a taxable-income proxy) the $201,775 single / $403,500 MFJ threshold and phase-out band, and cannot see SSTB status, which disallows the deduction inside the band. Break-even is the first point of a 500-step grid, within one step of the continuous break-even." }, "golden_hash": "d06640abe251b3dce530e15a17e606b626b713eac84cecea9ba089e45ac63b15" }, { "name": "v6-boundary-cm1-pct50-at", "policy_parameters": { "net_se_income": 46500, "reasonable_salary_pct": 50, "annual_admin_cost": 3000 }, "output_payload": { "verdict": "SCORP_WINS", "net_se_income": 46500, "reasonable_salary_pct": 50, "annual_admin_cost": 3000, "filing_status": "single", "owner_health_premium_annual": 0, "reasonable_w2_salary": 23250, "distribution": 23250, "sole_prop_se_tax": 6570.24, "scorp_payroll_tax": 3557.25, "se_tax_savings": 3012.99, "net_annual_savings": 12.99, "five_year_savings": 64.95, "break_even_income": 46500, "half_se_tax_deduction": 3285.12, "scorp_employer_tax": 1778.63, "qbi_199a_income": 23250, "qbi_199a_deduction_tentative": 4650, "qbi_199a_value_at_risk": 4603.5, "net_annual_savings_qbi_adjusted": -4590.51, "qbi_adjusted_break_even_income": null, "caveats": [ "QBI-adjusted break-even never reached: the QBI value given up outweighs the payroll-tax saving at this salary share." ], "scope_note": "Deterministic 2026 model, not tax advice. The 92.35% SE factor is applied to net earnings from self-employment only, never to W-2 wages (IRS Topic 554) — the port corrects Apex #111 on this point by adjudication of record. The 0.9% Additional Medicare Tax above $200K single / $250K MFJ is NOT modeled. The QBI section 199A trade-off values wages at the adjudicated 19.8% effective rate, flags (from net income as a taxable-income proxy) the $201,775 single / $403,500 MFJ threshold and phase-out band, and cannot see SSTB status, which disallows the deduction inside the band. Break-even is the first point of a 500-step grid, within one step of the continuous break-even." }, "golden_hash": "be7593d56ecf696bc28e2852fb3870f3d76a2579a5c06f8e8502ee5becdc1412" }, { "name": "v7-boundary-cm1-pct50-below", "policy_parameters": { "net_se_income": 46000, "reasonable_salary_pct": 50, "annual_admin_cost": 3000 }, "output_payload": { "verdict": "SOLE_PROP_WINS", "net_se_income": 46000, "reasonable_salary_pct": 50, "annual_admin_cost": 3000, "filing_status": "single", "owner_health_premium_annual": 0, "reasonable_w2_salary": 23000, "distribution": 23000, "sole_prop_se_tax": 6499.59, "scorp_payroll_tax": 3519, "se_tax_savings": 2980.59, "net_annual_savings": -19.41, "five_year_savings": -97.03, "break_even_income": 46500, "half_se_tax_deduction": 3249.8, "scorp_employer_tax": 1759.5, "qbi_199a_income": 23000, "qbi_199a_deduction_tentative": 4600, "qbi_199a_value_at_risk": 4554, "net_annual_savings_qbi_adjusted": -4573.41, "qbi_adjusted_break_even_income": null, "caveats": [ "QBI-adjusted break-even never reached: the QBI value given up outweighs the payroll-tax saving at this salary share." ], "scope_note": "Deterministic 2026 model, not tax advice. The 92.35% SE factor is applied to net earnings from self-employment only, never to W-2 wages (IRS Topic 554) — the port corrects Apex #111 on this point by adjudication of record. The 0.9% Additional Medicare Tax above $200K single / $250K MFJ is NOT modeled. The QBI section 199A trade-off values wages at the adjudicated 19.8% effective rate, flags (from net income as a taxable-income proxy) the $201,775 single / $403,500 MFJ threshold and phase-out band, and cannot see SSTB status, which disallows the deduction inside the band. Break-even is the first point of a 500-step grid, within one step of the continuous break-even." }, "golden_hash": "f51d4dcb5a6d3475f8fa7d59292f21299c56cba0e15260f1889a5338d491864a" }, { "name": "v8-boundary-cm1-pct40-at", "policy_parameters": { "net_se_income": 37500, "reasonable_salary_pct": 40, "annual_admin_cost": 3000 }, "output_payload": { "verdict": "SCORP_WINS", "net_se_income": 37500, "reasonable_salary_pct": 40, "annual_admin_cost": 3000, "filing_status": "single", "owner_health_premium_annual": 0, "reasonable_w2_salary": 15000, "distribution": 22500, "sole_prop_se_tax": 5298.58, "scorp_payroll_tax": 2295, "se_tax_savings": 3003.58, "net_annual_savings": 3.58, "five_year_savings": 17.91, "break_even_income": 37500, "half_se_tax_deduction": 2649.29, "scorp_employer_tax": 1147.5, "qbi_199a_income": 22500, "qbi_199a_deduction_tentative": 4500, "qbi_199a_value_at_risk": 2970, "net_annual_savings_qbi_adjusted": -2966.42, "qbi_adjusted_break_even_income": null, "caveats": [ "QBI-adjusted break-even never reached: the QBI value given up outweighs the payroll-tax saving at this salary share." ], "scope_note": "Deterministic 2026 model, not tax advice. The 92.35% SE factor is applied to net earnings from self-employment only, never to W-2 wages (IRS Topic 554) — the port corrects Apex #111 on this point by adjudication of record. The 0.9% Additional Medicare Tax above $200K single / $250K MFJ is NOT modeled. The QBI section 199A trade-off values wages at the adjudicated 19.8% effective rate, flags (from net income as a taxable-income proxy) the $201,775 single / $403,500 MFJ threshold and phase-out band, and cannot see SSTB status, which disallows the deduction inside the band. Break-even is the first point of a 500-step grid, within one step of the continuous break-even." }, "golden_hash": "15d4052fa42fde3f2201c1309cf1b2e7e509007eaf96bd59ec169e1ddf771b51" }, { "name": "v9-boundary-cm1-pct40-below", "policy_parameters": { "net_se_income": 37000, "reasonable_salary_pct": 40, "annual_admin_cost": 3000 }, "output_payload": { "verdict": "SOLE_PROP_WINS", "net_se_income": 37000, "reasonable_salary_pct": 40, "annual_admin_cost": 3000, "filing_status": "single", "owner_health_premium_annual": 0, "reasonable_w2_salary": 14800, "distribution": 22200, "sole_prop_se_tax": 5227.93, "scorp_payroll_tax": 2264.4, "se_tax_savings": 2963.53, "net_annual_savings": -36.47, "five_year_savings": -182.33, "break_even_income": 37500, "half_se_tax_deduction": 2613.97, "scorp_employer_tax": 1132.2, "qbi_199a_income": 22200, "qbi_199a_deduction_tentative": 4440, "qbi_199a_value_at_risk": 2930.4, "net_annual_savings_qbi_adjusted": -2966.87, "qbi_adjusted_break_even_income": null, "caveats": [ "QBI-adjusted break-even never reached: the QBI value given up outweighs the payroll-tax saving at this salary share." ], "scope_note": "Deterministic 2026 model, not tax advice. The 92.35% SE factor is applied to net earnings from self-employment only, never to W-2 wages (IRS Topic 554) — the port corrects Apex #111 on this point by adjudication of record. The 0.9% Additional Medicare Tax above $200K single / $250K MFJ is NOT modeled. The QBI section 199A trade-off values wages at the adjudicated 19.8% effective rate, flags (from net income as a taxable-income proxy) the $201,775 single / $403,500 MFJ threshold and phase-out band, and cannot see SSTB status, which disallows the deduction inside the band. Break-even is the first point of a 500-step grid, within one step of the continuous break-even." }, "golden_hash": "ac4e4c94ac307060fce0672f115c472ab401694e3958b1a1a5b9918c6d60ed82" }, { "name": "v10-boundary-cm1-pct60-admin5000-at", "policy_parameters": { "net_se_income": 101500, "reasonable_salary_pct": 60, "annual_admin_cost": 5000 }, "output_payload": { "verdict": "SCORP_WINS", "net_se_income": 101500, "reasonable_salary_pct": 60, "annual_admin_cost": 5000, "filing_status": "single", "owner_health_premium_annual": 0, "reasonable_w2_salary": 60900, "distribution": 40600, "sole_prop_se_tax": 14341.49, "scorp_payroll_tax": 9317.7, "se_tax_savings": 5023.79, "net_annual_savings": 23.79, "five_year_savings": 118.97, "break_even_income": 101500, "half_se_tax_deduction": 7170.75, "scorp_employer_tax": 4658.85, "qbi_199a_income": 40600, "qbi_199a_deduction_tentative": 8120, "qbi_199a_value_at_risk": 12058.2, "net_annual_savings_qbi_adjusted": -12034.41, "qbi_adjusted_break_even_income": null, "caveats": [ "QBI-adjusted break-even never reached: the QBI value given up outweighs the payroll-tax saving at this salary share.", "Admin cost is outside the typical $1,500-$3,000/yr guidance band; the figure is honored as entered." ], "scope_note": "Deterministic 2026 model, not tax advice. The 92.35% SE factor is applied to net earnings from self-employment only, never to W-2 wages (IRS Topic 554) — the port corrects Apex #111 on this point by adjudication of record. The 0.9% Additional Medicare Tax above $200K single / $250K MFJ is NOT modeled. The QBI section 199A trade-off values wages at the adjudicated 19.8% effective rate, flags (from net income as a taxable-income proxy) the $201,775 single / $403,500 MFJ threshold and phase-out band, and cannot see SSTB status, which disallows the deduction inside the band. Break-even is the first point of a 500-step grid, within one step of the continuous break-even." }, "golden_hash": "20141e25d447d1cf6bbf2e996a80278b1960812f617c769bba0a6cd351ee85d4" }, { "name": "v11-boundary-cm1-pct60-admin5000-below", "policy_parameters": { "net_se_income": 101000, "reasonable_salary_pct": 60, "annual_admin_cost": 5000 }, "output_payload": { "verdict": "SOLE_PROP_WINS", "net_se_income": 101000, "reasonable_salary_pct": 60, "annual_admin_cost": 5000, "filing_status": "single", "owner_health_premium_annual": 0, "reasonable_w2_salary": 60600, "distribution": 40400, "sole_prop_se_tax": 14270.85, "scorp_payroll_tax": 9271.8, "se_tax_savings": 4999.05, "net_annual_savings": -0.95, "five_year_savings": -4.77, "break_even_income": 101500, "half_se_tax_deduction": 7135.42, "scorp_employer_tax": 4635.9, "qbi_199a_income": 40400, "qbi_199a_deduction_tentative": 8080, "qbi_199a_value_at_risk": 11998.8, "net_annual_savings_qbi_adjusted": -11999.75, "qbi_adjusted_break_even_income": null, "caveats": [ "QBI-adjusted break-even never reached: the QBI value given up outweighs the payroll-tax saving at this salary share.", "Admin cost is outside the typical $1,500-$3,000/yr guidance band; the figure is honored as entered." ], "scope_note": "Deterministic 2026 model, not tax advice. The 92.35% SE factor is applied to net earnings from self-employment only, never to W-2 wages (IRS Topic 554) — the port corrects Apex #111 on this point by adjudication of record. The 0.9% Additional Medicare Tax above $200K single / $250K MFJ is NOT modeled. The QBI section 199A trade-off values wages at the adjudicated 19.8% effective rate, flags (from net income as a taxable-income proxy) the $201,775 single / $403,500 MFJ threshold and phase-out band, and cannot see SSTB status, which disallows the deduction inside the band. Break-even is the first point of a 500-step grid, within one step of the continuous break-even." }, "golden_hash": "d3e8e879b2081ffd30844cb2e68f94b334c2e8068610f88de666824fa54b4d94" }, { "name": "v12-boundary-cm3-qbi-pct20-at", "policy_parameters": { "net_se_income": 42500, "reasonable_salary_pct": 20, "annual_admin_cost": 3000 }, "output_payload": { "verdict": "SCORP_WINS", "net_se_income": 42500, "reasonable_salary_pct": 20, "annual_admin_cost": 3000, "filing_status": "single", "owner_health_premium_annual": 0, "reasonable_w2_salary": 8500, "distribution": 34000, "sole_prop_se_tax": 6005.06, "scorp_payroll_tax": 1300.5, "se_tax_savings": 4704.56, "net_annual_savings": 1704.56, "five_year_savings": 8522.79, "break_even_income": 30000, "half_se_tax_deduction": 3002.53, "scorp_employer_tax": 650.25, "qbi_199a_income": 34000, "qbi_199a_deduction_tentative": 6800, "qbi_199a_value_at_risk": 1683, "net_annual_savings_qbi_adjusted": 21.56, "qbi_adjusted_break_even_income": 42500, "caveats": [], "scope_note": "Deterministic 2026 model, not tax advice. The 92.35% SE factor is applied to net earnings from self-employment only, never to W-2 wages (IRS Topic 554) — the port corrects Apex #111 on this point by adjudication of record. The 0.9% Additional Medicare Tax above $200K single / $250K MFJ is NOT modeled. The QBI section 199A trade-off values wages at the adjudicated 19.8% effective rate, flags (from net income as a taxable-income proxy) the $201,775 single / $403,500 MFJ threshold and phase-out band, and cannot see SSTB status, which disallows the deduction inside the band. Break-even is the first point of a 500-step grid, within one step of the continuous break-even." }, "golden_hash": "290e8ba3732e2945c3daff16fec0670f9fc1c60e412efc6b8f8100391d5885f9" }, { "name": "v13-boundary-cm3-qbi-pct20-below", "policy_parameters": { "net_se_income": 42000, "reasonable_salary_pct": 20, "annual_admin_cost": 3000 }, "output_payload": { "verdict": "SCORP_WINS", "net_se_income": 42000, "reasonable_salary_pct": 20, "annual_admin_cost": 3000, "filing_status": "single", "owner_health_premium_annual": 0, "reasonable_w2_salary": 8400, "distribution": 33600, "sole_prop_se_tax": 5934.41, "scorp_payroll_tax": 1285.2, "se_tax_savings": 4649.21, "net_annual_savings": 1649.21, "five_year_savings": 8246.06, "break_even_income": 30000, "half_se_tax_deduction": 2967.21, "scorp_employer_tax": 642.6, "qbi_199a_income": 33600, "qbi_199a_deduction_tentative": 6720, "qbi_199a_value_at_risk": 1663.2, "net_annual_savings_qbi_adjusted": -13.99, "qbi_adjusted_break_even_income": 42500, "caveats": [], "scope_note": "Deterministic 2026 model, not tax advice. The 92.35% SE factor is applied to net earnings from self-employment only, never to W-2 wages (IRS Topic 554) — the port corrects Apex #111 on this point by adjudication of record. The 0.9% Additional Medicare Tax above $200K single / $250K MFJ is NOT modeled. The QBI section 199A trade-off values wages at the adjudicated 19.8% effective rate, flags (from net income as a taxable-income proxy) the $201,775 single / $403,500 MFJ threshold and phase-out band, and cannot see SSTB status, which disallows the deduction inside the band. Break-even is the first point of a 500-step grid, within one step of the continuous break-even." }, "golden_hash": "f228ff33fe35af15a348a2f69959bd1d21f83cb87c9dbb3e8a421487a5886d68" }, { "name": "v14-admin-cost-below-guidance-band", "policy_parameters": { "net_se_income": 150000, "reasonable_salary_pct": 50, "annual_admin_cost": 1200 }, "output_payload": { "verdict": "SCORP_WINS", "net_se_income": 150000, "reasonable_salary_pct": 50, "annual_admin_cost": 1200, "filing_status": "single", "owner_health_premium_annual": 0, "reasonable_w2_salary": 75000, "distribution": 75000, "sole_prop_se_tax": 21194.32, "scorp_payroll_tax": 11475, "se_tax_savings": 9719.32, "net_annual_savings": 8519.32, "five_year_savings": 42596.62, "break_even_income": 30000, "half_se_tax_deduction": 10597.16, "scorp_employer_tax": 5737.5, "qbi_199a_income": 75000, "qbi_199a_deduction_tentative": 15000, "qbi_199a_value_at_risk": 14850, "net_annual_savings_qbi_adjusted": -6330.68, "qbi_adjusted_break_even_income": null, "caveats": [ "QBI-adjusted break-even never reached: the QBI value given up outweighs the payroll-tax saving at this salary share.", "Admin cost is outside the typical $1,500-$3,000/yr guidance band; the figure is honored as entered." ], "scope_note": "Deterministic 2026 model, not tax advice. The 92.35% SE factor is applied to net earnings from self-employment only, never to W-2 wages (IRS Topic 554) — the port corrects Apex #111 on this point by adjudication of record. The 0.9% Additional Medicare Tax above $200K single / $250K MFJ is NOT modeled. The QBI section 199A trade-off values wages at the adjudicated 19.8% effective rate, flags (from net income as a taxable-income proxy) the $201,775 single / $403,500 MFJ threshold and phase-out band, and cannot see SSTB status, which disallows the deduction inside the band. Break-even is the first point of a 500-step grid, within one step of the continuous break-even." }, "golden_hash": "17f8c0acd4654f9f4bc5d54cbcb8f9f9611112b3a358184a14684796730b4329" }, { "name": "v15-qbi-phaseout-band-single", "policy_parameters": { "net_se_income": 210000, "reasonable_salary_pct": 50, "annual_admin_cost": 3000 }, "output_payload": { "verdict": "SCORP_WINS", "net_se_income": 210000, "reasonable_salary_pct": 50, "annual_admin_cost": 3000, "filing_status": "single", "owner_health_premium_annual": 0, "reasonable_w2_salary": 105000, "distribution": 105000, "sole_prop_se_tax": 28502.12, "scorp_payroll_tax": 16065, "se_tax_savings": 12437.12, "net_annual_savings": 9437.12, "five_year_savings": 47185.58, "break_even_income": 46500, "half_se_tax_deduction": 14251.06, "scorp_employer_tax": 8032.5, "qbi_199a_income": 105000, "qbi_199a_deduction_tentative": 21000, "qbi_199a_value_at_risk": 20790, "net_annual_savings_qbi_adjusted": -11352.88, "qbi_adjusted_break_even_income": null, "caveats": [ "QBI-adjusted break-even never reached: the QBI value given up outweighs the payroll-tax saving at this salary share.", "Net income is inside the section 199A phase-out band; an SSTB owner loses the deduction entirely inside the band." ], "scope_note": "Deterministic 2026 model, not tax advice. The 92.35% SE factor is applied to net earnings from self-employment only, never to W-2 wages (IRS Topic 554) — the port corrects Apex #111 on this point by adjudication of record. The 0.9% Additional Medicare Tax above $200K single / $250K MFJ is NOT modeled. The QBI section 199A trade-off values wages at the adjudicated 19.8% effective rate, flags (from net income as a taxable-income proxy) the $201,775 single / $403,500 MFJ threshold and phase-out band, and cannot see SSTB status, which disallows the deduction inside the band. Break-even is the first point of a 500-step grid, within one step of the continuous break-even." }, "golden_hash": "188e7450c5991ee3e8dfeb91fa649a0a31d7ff69dd446c092e817db2dd795ee0" }, { "name": "v16-qbi-threshold-risk-mfj", "policy_parameters": { "net_se_income": 410000, "reasonable_salary_pct": 50, "annual_admin_cost": 3000, "filing_status": "mfj" }, "output_payload": { "verdict": "SCORP_WINS", "net_se_income": 410000, "reasonable_salary_pct": 50, "annual_admin_cost": 3000, "filing_status": "mfj", "owner_health_premium_annual": 0, "reasonable_w2_salary": 205000, "distribution": 205000, "sole_prop_se_tax": 33858.42, "scorp_payroll_tax": 28823, "se_tax_savings": 5035.42, "net_annual_savings": 2035.42, "five_year_savings": 10177.08, "break_even_income": 46500, "half_se_tax_deduction": 16929.21, "scorp_employer_tax": 14411.5, "qbi_199a_income": 205000, "qbi_199a_deduction_tentative": 41000, "qbi_199a_value_at_risk": 40590, "net_annual_savings_qbi_adjusted": -38554.58, "qbi_adjusted_break_even_income": null, "caveats": [ "QBI-adjusted break-even never reached: the QBI value given up outweighs the payroll-tax saving at this salary share.", "Net income is inside the section 199A phase-out band; an SSTB owner loses the deduction entirely inside the band." ], "scope_note": "Deterministic 2026 model, not tax advice. The 92.35% SE factor is applied to net earnings from self-employment only, never to W-2 wages (IRS Topic 554) — the port corrects Apex #111 on this point by adjudication of record. The 0.9% Additional Medicare Tax above $200K single / $250K MFJ is NOT modeled. The QBI section 199A trade-off values wages at the adjudicated 19.8% effective rate, flags (from net income as a taxable-income proxy) the $201,775 single / $403,500 MFJ threshold and phase-out band, and cannot see SSTB status, which disallows the deduction inside the band. Break-even is the first point of a 500-step grid, within one step of the continuous break-even." }, "golden_hash": "9e65e8c6016aec3d5e0c4242429e55e9e485f82d7bb1ed62a46512f4ff370801" } ] }