Stefano Fiorini
102 lines
3.1 KiB
Python
102 lines
3.1 KiB
Python
from __future__ import annotations
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from typing import Any
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TAX_YEAR_DATA: dict[int, dict[str, Any]] = {
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2024: {
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"standardDeduction": {
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"single": 14600.0,
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"married_filing_jointly": 29200.0,
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"head_of_household": 21900.0,
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},
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"ordinaryIncomeBrackets": {
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"single": [
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(11600.0, 0.10),
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(47150.0, 0.12),
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(100525.0, 0.22),
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(191950.0, 0.24),
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(243725.0, 0.32),
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(609350.0, 0.35),
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(float("inf"), 0.37),
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],
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"married_filing_jointly": [
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(23200.0, 0.10),
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(94300.0, 0.12),
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(201050.0, 0.22),
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(383900.0, 0.24),
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(487450.0, 0.32),
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(731200.0, 0.35),
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(float("inf"), 0.37),
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],
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"head_of_household": [
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(16550.0, 0.10),
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(63100.0, 0.12),
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(100500.0, 0.22),
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(191950.0, 0.24),
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(243700.0, 0.32),
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(609350.0, 0.35),
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(float("inf"), 0.37),
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],
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},
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"sourceCitations": {
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"standardDeduction": "IRS Rev. Proc. 2023-34, section 3.01; 2024 Form 1040 instructions.",
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"ordinaryIncomeBrackets": "IRS Rev. Proc. 2023-34, section 3.01; 2024 Form 1040 instructions.",
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},
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},
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2025: {
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"standardDeduction": {
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"single": 15750.0,
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"married_filing_jointly": 31500.0,
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"head_of_household": 23625.0,
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},
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"ordinaryIncomeBrackets": {
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"single": [
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(11925.0, 0.10),
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(48475.0, 0.12),
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(103350.0, 0.22),
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(197300.0, 0.24),
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(250525.0, 0.32),
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(626350.0, 0.35),
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(float("inf"), 0.37),
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],
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"married_filing_jointly": [
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(23850.0, 0.10),
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(96950.0, 0.12),
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(206700.0, 0.22),
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(394600.0, 0.24),
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(501050.0, 0.32),
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(751600.0, 0.35),
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(float("inf"), 0.37),
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],
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"head_of_household": [
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(17000.0, 0.10),
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(64850.0, 0.12),
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(103350.0, 0.22),
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(197300.0, 0.24),
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(250500.0, 0.32),
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(626350.0, 0.35),
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(float("inf"), 0.37),
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],
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},
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"sourceCitations": {
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"standardDeduction": "IRS Rev. Proc. 2024-40, section 3.01; 2025 Form 1040 instructions.",
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"ordinaryIncomeBrackets": "IRS Rev. Proc. 2024-40, section 3.01; 2025 Form 1040 instructions.",
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},
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},
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}
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def supported_tax_years() -> list[int]:
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return sorted(TAX_YEAR_DATA)
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def tax_year_rules(tax_year: int) -> dict[str, Any]:
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try:
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return TAX_YEAR_DATA[tax_year]
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except KeyError as exc:
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years = ", ".join(str(year) for year in supported_tax_years())
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raise ValueError(
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f"Unsupported tax year {tax_year}. Supported tax years: {years}."
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) from exc
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