{
  "type": "ZkVmReceipt",
  "system": "risc0",
  "receiptFormat": "groth16-bn254",
  "imageId": "sha256:a1a0bc89b5b1febaeda3519f6dbade0fa5ac16beeb143c4e1b01689573567bc6",
  "seal": "L3UUb6MitaKd/ht3kI0HP8HY6NAyPiSLzRu3sR+ssm4iLu32RmEt/S4ab25hee5J7TyfZguxkQd6QMscuZ0j+wjmc8dUc0sRpXsfmNltZqBBLbidI6+Bj2R9X5rQNz5gLC5iX4WM/ADLg1wB4FN/D0Cub/0PYxTQcTwZvw6X5vEZpi8lCAUlOxq+TavkUVe7g+nlnXs6zQVlAIZC/FSbIhC0e+nNa+nfekZmyLDuN6OqTMEry1WKeNOuGfDL/gfTEbXRrIR/KUkRF16ey/bCbZgiOYup96kuWERdi2WD21UAxHaTWxKyhiUPL9Wb3fNkczbB2QqlUXmUglPB990ObA==",
  "journal": {
    "chaingraph_version": "0.4.0",
    "kernel_digest": "sha256:58c1128e8a66033dfe7cbae4e700f57f370ae362cf62b4b12ac7c70a1710afa5",
    "output": {
      "additional_medicare_tax": 0,
      "additional_medicare_threshold": 200000,
      "additional_medicare_wages_this_period": 0,
      "constants_version": "2026",
      "error": null,
      "federal_withholding_per_period": 0,
      "fica_tax_total": 351.5,
      "fica_wages_this_period": 5000,
      "medicare_tax": 72.5,
      "net_pay": 4648.5,
      "note": "Federal FICA and net pay only; not tax advice. State/local withholding and state disability/unemployment employee contributions out of scope. federal_withholding_per_period is a declared input (e.g. from compute_federal_withholding, which must be called with the same tax_year), not recomputed here.",
      "post_tax_other_deductions": 0,
      "pretax_reduces_fica_and_fit": 0,
      "regulatory_basis": "IRC 3101/3121 (FICA, https://www.irs.gov/publications/p15); SSA 2026 Contribution and Benefit Base ($184,500 OASDI wage base, https://www.ssa.gov/oact/cola/cbb.html); IRC 3101(b)(2) Additional Medicare Tax ($200,000 employer-withholding threshold, https://www.irs.gov/publications/p15).",
      "social_security_tax": 279,
      "ss_taxable_wages_this_period": 4500,
      "ss_wage_base": 184500,
      "supported_tax_years": [
        "2025",
        "2026"
      ],
      "tax_year": "2026",
      "ytd_fica_wages_after_period": 185000
    }
  }
}