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Marital status

Official source

Marital status shall be determined under section 7703.

in view

Whole section

▸rulespec code

Shown source

statutes/26/22.yaml

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Rules

Data relation taxpayer_or_spouse_of_tax_unit

#taxpayer_or_spouse_of_tax_unit

Data Relation

predicate: taxpayer_or_spouse_of_tax_unit
arity: 2

- name: taxpayer_or_spouse_of_tax_unit
  kind: data_relation
  data_relation:
    predicate: taxpayer_or_spouse_of_tax_unit
    arity: 2
    arguments:
      - TaxUnit
      - Person

Data relation section_22_payment_of_tax_unit

#section_22_payment_of_tax_unit

Data Relation

predicate: section_22_payment_of_tax_unit
arity: 2

- name: section_22_payment_of_tax_unit
  kind: data_relation
  data_relation:
    predicate: section_22_payment_of_tax_unit
    arity: 2
    arguments:
      - TaxUnit
      - Payment

section_22_credit_rate

Parameter

source: 26 USC 22(a)

- name: section_22_credit_rate
  kind: parameter
  dtype: Rate
  source: 26 USC 22(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/22
  versions:
    - effective_from: '2026-01-01'
      formula: '0.15'

section_22_age_threshold

Parameter

source: 26 USC 22(b)(1)

- name: section_22_age_threshold
  kind: parameter
  dtype: Integer
  source: 26 USC 22(b)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/22
  versions:
    - effective_from: '2026-01-01'
      formula: '65'

permanent_total_disability_minimum_duration_months

Parameter

source: 26 USC 22(e)(3)

- name: permanent_total_disability_minimum_duration_months
  kind: parameter
  dtype: Integer
  source: 26 USC 22(e)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/22
  versions:
    - effective_from: '2026-01-01'
      formula: '12'

section_22_initial_amount_one_qualified

Parameter

source: 26 USC 22(c)(2)(A)(i)

- name: section_22_initial_amount_one_qualified
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 22(c)(2)(A)(i)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/22
  versions:
    - effective_from: '2026-01-01'
      formula: '5000'

section_22_initial_amount_two_qualified

Parameter

source: 26 USC 22(c)(2)(A)(ii)

- name: section_22_initial_amount_two_qualified
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 22(c)(2)(A)(ii)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/22
  versions:
    - effective_from: '2026-01-01'
      formula: '7500'

section_22_initial_amount_separate

Parameter

source: 26 USC 22(c)(2)(A)(iii)

- name: section_22_initial_amount_separate
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 22(c)(2)(A)(iii)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/22
  versions:
    - effective_from: '2026-01-01'
      formula: '3750'

section_22_phaseout_threshold_single

Parameter

source: 26 USC 22(d)(1)

- name: section_22_phaseout_threshold_single
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 22(d)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/22
  versions:
    - effective_from: '2026-01-01'
      formula: '7500'

section_22_phaseout_threshold_joint

Parameter

source: 26 USC 22(d)(2)

- name: section_22_phaseout_threshold_joint
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 22(d)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/22
  versions:
    - effective_from: '2026-01-01'
      formula: '10000'

section_22_phaseout_threshold_separate

Parameter

source: 26 USC 22(d)(3)

- name: section_22_phaseout_threshold_separate
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 22(d)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/22
  versions:
    - effective_from: '2026-01-01'
      formula: '5000'

section_22_phaseout_rate

Parameter

source: 26 USC 22(d)

- name: section_22_phaseout_rate
  kind: parameter
  dtype: Rate
  source: 26 USC 22(d)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/22
  versions:
    - effective_from: '2026-01-01'
      formula: '0.5'

section_22_aged_individual

Derived

source: 26 USC 22(b)(1)

- name: section_22_aged_individual
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 22(b)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/22
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/22#section_22_age_threshold
            output: section_22_age_threshold
            hash: sha256:local
  versions:
    - effective_from: '2026-01-01'
      formula: age >= section_22_age_threshold

permanently_totally_disabled

Derived

source: 26 USC 22(e)(3)

- name: permanently_totally_disabled
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 22(e)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/22
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/22#permanent_total_disability_minimum_duration_months
            output: permanent_total_disability_minimum_duration_months
            hash: sha256:local
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        unable_to_engage_substantial_gainful_activity
        and medically_determinable_impairment
        and (
            impairment_expected_to_result_in_death
            or impairment_duration_months >= permanent_total_disability_minimum_duration_months
        )
        and disability_proof_furnished

retired_on_permanent_total_disability

Derived

source: 26 USC 22(b)(2), 22(e)(3)

- name: retired_on_permanent_total_disability
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 22(b)(2), 22(e)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/22
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        retired_on_disability_before_year_end
        and permanently_totally_disabled

elderly_disabled_qualified_individual

Derived

source: 26 USC 22(b)

- name: elderly_disabled_qualified_individual
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 22(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/22
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        section_22_aged_individual
        or retired_on_permanent_total_disability

under_65_elderly_disabled_qualified_individual

Derived

source: 26 USC 22(c)(2)(B)

- name: under_65_elderly_disabled_qualified_individual
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 22(c)(2)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/22
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        elderly_disabled_qualified_individual
        and not section_22_aged_individual

section_22_qualified_individual_count

Derived

source: 26 USC 22(b), aggregated over taxpayer and spouse

- name: section_22_qualified_individual_count
  kind: derived
  entity: TaxUnit
  dtype: Integer
  period: Year
  source: 26 USC 22(b), aggregated over taxpayer and spouse
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/22
            excerpt: section 22 amount or credit for the taxable year
  versions:
    - effective_from: '2026-01-01'
      formula: count_where(taxpayer_or_spouse_of_tax_unit, elderly_disabled_qualified_individual)

section_22_aged_qualified_individual_count

Derived

source: 26 USC 22(c)(2)(B)(ii)(II), aggregated over taxpayer and spouse

- name: section_22_aged_qualified_individual_count
  kind: derived
  entity: TaxUnit
  dtype: Integer
  period: Year
  source: 26 USC 22(c)(2)(B)(ii)(II), aggregated over taxpayer and spouse
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/22
            excerpt: section 22 amount or credit for the taxable year
  versions:
    - effective_from: '2026-01-01'
      formula: count_where(taxpayer_or_spouse_of_tax_unit, section_22_aged_individual)

section_22_under_65_disability_income

Derived

source: 26 USC 22(c)(2)(B)(iii), aggregated over taxpayer and spouse

- name: section_22_under_65_disability_income
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 22(c)(2)(B)(iii), aggregated over taxpayer and spouse
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/22
            excerpt: section 22 amount or credit for the taxable year
  versions:
    - effective_from: '2026-01-01'
      formula: >-
        sum_where(taxpayer_or_spouse_of_tax_unit, section_22_disability_income,
        under_65_elderly_disabled_qualified_individual)

section_22_initial_amount_before_disability_cap

Derived

source: 26 USC 22(c)(2)(A)

- name: section_22_initial_amount_before_disability_cap
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 22(c)(2)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/22
            excerpt: section 22 amount or credit for the taxable year
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        if filing_status == 2:
            section_22_initial_amount_separate
        else:
            if filing_status == 1 and section_22_qualified_individual_count >= 2:
                section_22_initial_amount_two_qualified
            else:
                if section_22_qualified_individual_count >= 1:
                    section_22_initial_amount_one_qualified
                else:
                    0

section_22_initial_amount_cap

Derived

source: 26 USC 22(c)(2)(B)

- name: section_22_initial_amount_cap
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 22(c)(2)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/22
            excerpt: section 22 amount or credit for the taxable year
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        if section_22_qualified_individual_count == 0:
            0
        else:
            if section_22_aged_qualified_individual_count == section_22_qualified_individual_count:
                section_22_initial_amount_before_disability_cap
            else:
                if filing_status == 1 and section_22_qualified_individual_count >= 2 and section_22_aged_qualified_individual_count == 1:
                    section_22_initial_amount_one_qualified + section_22_under_65_disability_income
                else:
                    section_22_under_65_disability_income

section_22_initial_amount

Derived

source: 26 USC 22(c)(1), 22(c)(2)

- name: section_22_initial_amount
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 22(c)(1), 22(c)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/22
            excerpt: section 22 amount or credit for the taxable year
  versions:
    - effective_from: '2026-01-01'
      formula: min(section_22_initial_amount_before_disability_cap, section_22_initial_amount_cap)

section_22_service_injury_payment_exclusion

Derived

source: 26 USC 22(c)(3)(A), cross-reference to 26 USC 104(a)(4)

- name: section_22_service_injury_payment_exclusion
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 22(c)(3)(A), cross-reference to 26 USC 104(a)(4)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/22
            excerpt: section 22 amount or credit for the taxable year
  versions:
    - effective_from: '2026-01-01'
      formula: sum(section_22_payment_of_tax_unit.service_injury_pension_excluded_amount)

section_22_nontaxable_pension_benefit_reduction

Derived

source: 26 USC 22(c)(3)

- name: section_22_nontaxable_pension_benefit_reduction
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 22(c)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/22
            excerpt: section 22 amount or credit for the taxable year
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        max(
            0,
            social_security_title_ii_benefits_excluded_from_gross_income
            + railroad_retirement_act_benefits_excluded_from_gross_income
            + veterans_affairs_pension_annuity_or_disability_benefits_excluded_from_gross_income
            + other_non_title_pension_annuity_or_disability_benefits_excluded_from_gross_income
            + workers_compensation_treated_as_social_security_benefit
            - section_22_service_injury_payment_exclusion
        )

section_22_amount_after_benefit_reduction

Derived

source: 26 USC 22(c)(1), 22(c)(3)

- name: section_22_amount_after_benefit_reduction
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 22(c)(1), 22(c)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/22
            excerpt: section 22 amount or credit for the taxable year
  versions:
    - effective_from: '2026-01-01'
      formula: max(0, section_22_initial_amount - section_22_nontaxable_pension_benefit_reduction)

section_22_phaseout_threshold

Derived

source: 26 USC 22(d)

- name: section_22_phaseout_threshold
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 22(d)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/22
            excerpt: section 22 amount or credit for the taxable year
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        if filing_status == 1:
            section_22_phaseout_threshold_joint
        else:
            if filing_status == 2:
                section_22_phaseout_threshold_separate
            else:
                section_22_phaseout_threshold_single

section_22_agi_phaseout_excess

Derived

source: 26 USC 22(d)

- name: section_22_agi_phaseout_excess
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 22(d)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/22
            excerpt: section 22 amount or credit for the taxable year
  versions:
    - effective_from: '2026-01-01'
      formula: max(0, adjusted_gross_income - section_22_phaseout_threshold)

section_22_agi_phaseout_reduction

Derived

source: 26 USC 22(d)

- name: section_22_agi_phaseout_reduction
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 22(d)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/22
            excerpt: section 22 amount or credit for the taxable year
  versions:
    - effective_from: '2026-01-01'
      formula: section_22_agi_phaseout_excess * section_22_phaseout_rate

section_22_amount

Derived

source: 26 USC 22(c)(1), 22(d)

- name: section_22_amount
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 22(c)(1), 22(d)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/22
            excerpt: section 22 amount or credit for the taxable year
  versions:
    - effective_from: '2026-01-01'
      formula: max(0, section_22_amount_after_benefit_reduction - section_22_agi_phaseout_reduction)

section_22_married_filing_requirement_satisfied

Derived

source: 26 USC 22(e)(1)

- name: section_22_married_filing_requirement_satisfied
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: 26 USC 22(e)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/22
            excerpt: section 22 amount or credit for the taxable year
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/22
            excerpt: section 22 amount or credit for the taxable year
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        not married_at_close_of_taxable_year
        or filing_status == 1
        or spouses_lived_apart_all_year

elderly_disabled_credit_eligible

Derived

source: 26 USC 22(a), 26 USC 22(e)(1), 26 USC 22(f)

- name: elderly_disabled_credit_eligible
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: 26 USC 22(a), 26 USC 22(e)(1), 26 USC 22(f)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/22
            excerpt: section 22 amount or credit for the taxable year
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/22
            excerpt: section 22 amount or credit for the taxable year
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        section_22_qualified_individual_count >= 1
        and section_22_married_filing_requirement_satisfied
        and not is_nonresident_alien

elderly_disabled_credit

Derived

source: 26 USC 22(a), 26 USC 22(f)

- name: elderly_disabled_credit
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 22(a), 26 USC 22(f)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/22
            excerpt: section 22 amount or credit for the taxable year
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        if elderly_disabled_credit_eligible:
            section_22_amount * section_22_credit_rate
        else:
            0

▸citations (1)

References

This rule cites 1 other rule.

26 USC § 7703inferredUS Federal › Statutes › Title 26 › § 7703

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us/statute/26/22/e/2 — Marital status · Axiom

Marital status

Official source

Marital status shall be determined under section 7703.

in view

Whole section

▸rulespec code

Shown source

statutes/26/22.yaml

Displaying the canonical repository encoding.

This encoding covers the parent provision us/statute/26/22; no dedicated encoding exists for this exact provision yet.

View on GitHub

Rules

Data relation taxpayer_or_spouse_of_tax_unit

#taxpayer_or_spouse_of_tax_unit

Data Relation

predicate: taxpayer_or_spouse_of_tax_unit
arity: 2

- name: taxpayer_or_spouse_of_tax_unit
  kind: data_relation
  data_relation:
    predicate: taxpayer_or_spouse_of_tax_unit
    arity: 2
    arguments:
      - TaxUnit
      - Person

Data relation section_22_payment_of_tax_unit

#section_22_payment_of_tax_unit

Data Relation

predicate: section_22_payment_of_tax_unit
arity: 2

- name: section_22_payment_of_tax_unit
  kind: data_relation
  data_relation:
    predicate: section_22_payment_of_tax_unit
    arity: 2
    arguments:
      - TaxUnit
      - Payment

section_22_credit_rate

Parameter

source: 26 USC 22(a)

- name: section_22_credit_rate
  kind: parameter
  dtype: Rate
  source: 26 USC 22(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/22
  versions:
    - effective_from: '2026-01-01'
      formula: '0.15'

section_22_age_threshold

Parameter

source: 26 USC 22(b)(1)

- name: section_22_age_threshold
  kind: parameter
  dtype: Integer
  source: 26 USC 22(b)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/22
  versions:
    - effective_from: '2026-01-01'
      formula: '65'

permanent_total_disability_minimum_duration_months

Parameter

source: 26 USC 22(e)(3)

- name: permanent_total_disability_minimum_duration_months
  kind: parameter
  dtype: Integer
  source: 26 USC 22(e)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/22
  versions:
    - effective_from: '2026-01-01'
      formula: '12'

section_22_initial_amount_one_qualified

Parameter

source: 26 USC 22(c)(2)(A)(i)

- name: section_22_initial_amount_one_qualified
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 22(c)(2)(A)(i)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/22
  versions:
    - effective_from: '2026-01-01'
      formula: '5000'

section_22_initial_amount_two_qualified

Parameter

source: 26 USC 22(c)(2)(A)(ii)

- name: section_22_initial_amount_two_qualified
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 22(c)(2)(A)(ii)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/22
  versions:
    - effective_from: '2026-01-01'
      formula: '7500'

section_22_initial_amount_separate

Parameter

source: 26 USC 22(c)(2)(A)(iii)

- name: section_22_initial_amount_separate
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 22(c)(2)(A)(iii)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/22
  versions:
    - effective_from: '2026-01-01'
      formula: '3750'

section_22_phaseout_threshold_single

Parameter

source: 26 USC 22(d)(1)

- name: section_22_phaseout_threshold_single
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 22(d)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/22
  versions:
    - effective_from: '2026-01-01'
      formula: '7500'

section_22_phaseout_threshold_joint

Parameter

source: 26 USC 22(d)(2)

- name: section_22_phaseout_threshold_joint
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 22(d)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/22
  versions:
    - effective_from: '2026-01-01'
      formula: '10000'

section_22_phaseout_threshold_separate

Parameter

source: 26 USC 22(d)(3)

- name: section_22_phaseout_threshold_separate
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 22(d)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/22
  versions:
    - effective_from: '2026-01-01'
      formula: '5000'

section_22_phaseout_rate

Parameter

source: 26 USC 22(d)

- name: section_22_phaseout_rate
  kind: parameter
  dtype: Rate
  source: 26 USC 22(d)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/22
  versions:
    - effective_from: '2026-01-01'
      formula: '0.5'

section_22_aged_individual

Derived

source: 26 USC 22(b)(1)

- name: section_22_aged_individual
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 22(b)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/22
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/22#section_22_age_threshold
            output: section_22_age_threshold
            hash: sha256:local
  versions:
    - effective_from: '2026-01-01'
      formula: age >= section_22_age_threshold

permanently_totally_disabled

Derived

source: 26 USC 22(e)(3)

- name: permanently_totally_disabled
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 22(e)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/22
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/22#permanent_total_disability_minimum_duration_months
            output: permanent_total_disability_minimum_duration_months
            hash: sha256:local
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        unable_to_engage_substantial_gainful_activity
        and medically_determinable_impairment
        and (
            impairment_expected_to_result_in_death
            or impairment_duration_months >= permanent_total_disability_minimum_duration_months
        )
        and disability_proof_furnished

retired_on_permanent_total_disability

Derived

source: 26 USC 22(b)(2), 22(e)(3)

- name: retired_on_permanent_total_disability
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 22(b)(2), 22(e)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/22
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        retired_on_disability_before_year_end
        and permanently_totally_disabled

elderly_disabled_qualified_individual

Derived

source: 26 USC 22(b)

- name: elderly_disabled_qualified_individual
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 22(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/22
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        section_22_aged_individual
        or retired_on_permanent_total_disability

under_65_elderly_disabled_qualified_individual

Derived

source: 26 USC 22(c)(2)(B)

- name: under_65_elderly_disabled_qualified_individual
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 22(c)(2)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/22
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        elderly_disabled_qualified_individual
        and not section_22_aged_individual

section_22_qualified_individual_count

Derived

source: 26 USC 22(b), aggregated over taxpayer and spouse

- name: section_22_qualified_individual_count
  kind: derived
  entity: TaxUnit
  dtype: Integer
  period: Year
  source: 26 USC 22(b), aggregated over taxpayer and spouse
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/22
            excerpt: section 22 amount or credit for the taxable year
  versions:
    - effective_from: '2026-01-01'
      formula: count_where(taxpayer_or_spouse_of_tax_unit, elderly_disabled_qualified_individual)

section_22_aged_qualified_individual_count

Derived

source: 26 USC 22(c)(2)(B)(ii)(II), aggregated over taxpayer and spouse

- name: section_22_aged_qualified_individual_count
  kind: derived
  entity: TaxUnit
  dtype: Integer
  period: Year
  source: 26 USC 22(c)(2)(B)(ii)(II), aggregated over taxpayer and spouse
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/22
            excerpt: section 22 amount or credit for the taxable year
  versions:
    - effective_from: '2026-01-01'
      formula: count_where(taxpayer_or_spouse_of_tax_unit, section_22_aged_individual)

section_22_under_65_disability_income

Derived

source: 26 USC 22(c)(2)(B)(iii), aggregated over taxpayer and spouse

- name: section_22_under_65_disability_income
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 22(c)(2)(B)(iii), aggregated over taxpayer and spouse
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/22
            excerpt: section 22 amount or credit for the taxable year
  versions:
    - effective_from: '2026-01-01'
      formula: >-
        sum_where(taxpayer_or_spouse_of_tax_unit, section_22_disability_income,
        under_65_elderly_disabled_qualified_individual)

section_22_initial_amount_before_disability_cap

Derived

source: 26 USC 22(c)(2)(A)

- name: section_22_initial_amount_before_disability_cap
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 22(c)(2)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/22
            excerpt: section 22 amount or credit for the taxable year
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        if filing_status == 2:
            section_22_initial_amount_separate
        else:
            if filing_status == 1 and section_22_qualified_individual_count >= 2:
                section_22_initial_amount_two_qualified
            else:
                if section_22_qualified_individual_count >= 1:
                    section_22_initial_amount_one_qualified
                else:
                    0

section_22_initial_amount_cap

Derived

source: 26 USC 22(c)(2)(B)

- name: section_22_initial_amount_cap
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 22(c)(2)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/22
            excerpt: section 22 amount or credit for the taxable year
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        if section_22_qualified_individual_count == 0:
            0
        else:
            if section_22_aged_qualified_individual_count == section_22_qualified_individual_count:
                section_22_initial_amount_before_disability_cap
            else:
                if filing_status == 1 and section_22_qualified_individual_count >= 2 and section_22_aged_qualified_individual_count == 1:
                    section_22_initial_amount_one_qualified + section_22_under_65_disability_income
                else:
                    section_22_under_65_disability_income

section_22_initial_amount

Derived

source: 26 USC 22(c)(1), 22(c)(2)

- name: section_22_initial_amount
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 22(c)(1), 22(c)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/22
            excerpt: section 22 amount or credit for the taxable year
  versions:
    - effective_from: '2026-01-01'
      formula: min(section_22_initial_amount_before_disability_cap, section_22_initial_amount_cap)

section_22_service_injury_payment_exclusion

Derived

source: 26 USC 22(c)(3)(A), cross-reference to 26 USC 104(a)(4)

- name: section_22_service_injury_payment_exclusion
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 22(c)(3)(A), cross-reference to 26 USC 104(a)(4)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/22
            excerpt: section 22 amount or credit for the taxable year
  versions:
    - effective_from: '2026-01-01'
      formula: sum(section_22_payment_of_tax_unit.service_injury_pension_excluded_amount)

section_22_nontaxable_pension_benefit_reduction

Derived

source: 26 USC 22(c)(3)

- name: section_22_nontaxable_pension_benefit_reduction
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 22(c)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/22
            excerpt: section 22 amount or credit for the taxable year
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        max(
            0,
            social_security_title_ii_benefits_excluded_from_gross_income
            + railroad_retirement_act_benefits_excluded_from_gross_income
            + veterans_affairs_pension_annuity_or_disability_benefits_excluded_from_gross_income
            + other_non_title_pension_annuity_or_disability_benefits_excluded_from_gross_income
            + workers_compensation_treated_as_social_security_benefit
            - section_22_service_injury_payment_exclusion
        )

section_22_amount_after_benefit_reduction

Derived

source: 26 USC 22(c)(1), 22(c)(3)

- name: section_22_amount_after_benefit_reduction
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 22(c)(1), 22(c)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/22
            excerpt: section 22 amount or credit for the taxable year
  versions:
    - effective_from: '2026-01-01'
      formula: max(0, section_22_initial_amount - section_22_nontaxable_pension_benefit_reduction)

section_22_phaseout_threshold

Derived

source: 26 USC 22(d)

- name: section_22_phaseout_threshold
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 22(d)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/22
            excerpt: section 22 amount or credit for the taxable year
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        if filing_status == 1:
            section_22_phaseout_threshold_joint
        else:
            if filing_status == 2:
                section_22_phaseout_threshold_separate
            else:
                section_22_phaseout_threshold_single

section_22_agi_phaseout_excess

Derived

source: 26 USC 22(d)

- name: section_22_agi_phaseout_excess
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 22(d)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/22
            excerpt: section 22 amount or credit for the taxable year
  versions:
    - effective_from: '2026-01-01'
      formula: max(0, adjusted_gross_income - section_22_phaseout_threshold)

section_22_agi_phaseout_reduction

Derived

source: 26 USC 22(d)

- name: section_22_agi_phaseout_reduction
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 22(d)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/22
            excerpt: section 22 amount or credit for the taxable year
  versions:
    - effective_from: '2026-01-01'
      formula: section_22_agi_phaseout_excess * section_22_phaseout_rate

section_22_amount

Derived

source: 26 USC 22(c)(1), 22(d)

- name: section_22_amount
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 22(c)(1), 22(d)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/22
            excerpt: section 22 amount or credit for the taxable year
  versions:
    - effective_from: '2026-01-01'
      formula: max(0, section_22_amount_after_benefit_reduction - section_22_agi_phaseout_reduction)

section_22_married_filing_requirement_satisfied

Derived

source: 26 USC 22(e)(1)

- name: section_22_married_filing_requirement_satisfied
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: 26 USC 22(e)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/22
            excerpt: section 22 amount or credit for the taxable year
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/22
            excerpt: section 22 amount or credit for the taxable year
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        not married_at_close_of_taxable_year
        or filing_status == 1
        or spouses_lived_apart_all_year

elderly_disabled_credit_eligible

Derived

source: 26 USC 22(a), 26 USC 22(e)(1), 26 USC 22(f)

- name: elderly_disabled_credit_eligible
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: 26 USC 22(a), 26 USC 22(e)(1), 26 USC 22(f)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/22
            excerpt: section 22 amount or credit for the taxable year
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/22
            excerpt: section 22 amount or credit for the taxable year
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        section_22_qualified_individual_count >= 1
        and section_22_married_filing_requirement_satisfied
        and not is_nonresident_alien

elderly_disabled_credit

Derived

source: 26 USC 22(a), 26 USC 22(f)

- name: elderly_disabled_credit
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 22(a), 26 USC 22(f)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/22
            excerpt: section 22 amount or credit for the taxable year
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        if elderly_disabled_credit_eligible:
            section_22_amount * section_22_credit_rate
        else:
            0

▸citations (1)

References

This rule cites 1 other rule.

26 USC § 7703inferredUS Federal › Statutes › Title 26 › § 7703