{
  "tool_id": "art-713-scorp-election-break-even",
  "kernel_id": "art-713-scorp-election-break-even",
  "display_name": "S-Corp Election Break-Even Modeler",
  "tool_version": "1.0.0",
  "mandate_type": "readiness_diagnostic",
  "purpose": "S-Corp election break-even modeler: from net self-employment income, a reasonable W-2 salary share and an annual admin cost, compute the sole-proprietor SE tax, the S-Corp payroll tax, the SE-tax saving net of admin cost, the five-year saving, and the 500-step-grid break-even income at which electing starts to pay, plus a QBI section 199A trade-off output weighing payroll-tax saved against the 20% deduction value lost on wages paid at the adjudicated 19.8% effective rate, with income-threshold and SSTB caveats as flags. 2026 figures: SS wage base $184,500 with cap logic on both sides (SS legs cap at the base, Medicare 2.9% continues uncapped) and the 92.35% SE factor applied to net earnings from self-employment only, never to W-2 wages (IRS Topic 554). That D4 treatment is the adjudication of record for this port (Tim, 2026-10-06): Apex #111 applies the factor to the wage and carries the error, so the S-Corp-side outputs intentionally differ from the source by the documented amount while the sole-prop side is source-identical. Filing status and the owner health premium are accepted and echoed but excluded from the tax arithmetic (source DIFFERS D1/D2, preserved); the 0.9% Additional Medicare Tax stays a stated caveat, not a modeled term. Admin cost carries a ~$1,500–$3,000/yr guidance band: values outside it are honored, never clamped, and flagged. Ported from ApexLogics display_number #111 (AL-118), CC BY 4.0, per the APEX-PORT fleet plan (payload APEXPORT-SC111, GRADES 8fb2772d).",
  "control_description": "S-Corp election break-even modeler: from net self-employment income, a reasonable W-2 salary share and an annual admin cost, compute the sole-proprietor SE tax, the S-Corp payroll tax, the SE-tax saving net of admin cost, the five-year saving, and the 500-step-grid break-even income at which electing starts to pay, plus a QBI section 199A trade-off output weighing payroll-tax saved against the 20% deduction value lost on wages paid at the adjudicated 19.8% effective rate, with income-threshold and SSTB caveats as flags. 2026 figures: SS wage base $184,500 with cap logic on both sides (SS legs cap at the base, Medicare 2.9% continues uncapped) and the 92.35% SE factor applied to net earnings from self-employment only, never to W-2 wages (IRS Topic 554). That D4 treatment is the adjudication of record for this port (Tim, 2026-10-06): Apex #111 applies the factor to the wage and carries the error, so the S-Corp-side outputs intentionally differ from the source by the documented amount while the sole-prop side is source-identical. Filing status and the owner health premium are accepted and echoed but excluded from the tax arithmetic (source DIFFERS D1/D2, preserved); the 0.9% Additional Medicare Tax stays a stated caveat, not a modeled term. Admin cost carries a ~$1,500–$3,000/yr guidance band: values outside it are honored, never clamped, and flagged. Ported from ApexLogics display_number #111 (AL-118), CC BY 4.0, per the APEX-PORT fleet plan (payload APEXPORT-SC111, GRADES 8fb2772d).",
  "declared_inputs": [],
  "declared_outputs": [],
  "kernel_digest": "sha256:7e1af77a80f8ba34c85d5ad070e0625aea5118c66bb72f50380f9413001b07f8",
  "trust_label": "independently verified: zkVM execution proof (risc0/groth16-bn254)",
  "data_vintage": "2026-10-16",
  "last_validated": "2026-10-16",
  "conformance_fixtures_vendored": true,
  "compute_proof_ready": "ready",
  "wave": 123,
  "source_url": "https://ainumbers.co/chaingraph/art-713-scorp-election-break-even.html",
  "generated_at": "2026-10-17T03:53:34.851Z"
}