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fix(form8995a): accept REIT 1099-DIV amounts with cents - #174

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a7ul merged 1 commit into
filedcom:mainfrom
ocarlsen:codex/form8995a-reit-cents
Oct 31, 2026
Merged

a7ul merged 1 commit into
filedcom:mainfrom
ocarlsen:codex/form8995a-reit-cents

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Follow-up to #172.

Issued 1099-DIVs report box 1a and box 5 in cents, and the f1099div input accepts them. reitDividendSourceSchema (the 8995-A REIT source row) required whole dollars, so Form 8995's handoff dropped every real source with cents, and 8995-A then failed its line 28 source check. #172's tests used whole dollars, so they missed it.

This allows cents in the source rows and compares their total to line 28 to the cent. Line 28 itself is unchanged, as is the whole-dollar rounding when it is filed.

Proof

  • New case in form8995a_reit_sources.test.ts: two 1099-DIVs with box 5 = 1,000.25 and 1,000.35 give line 13 = 400.12 before filing rounding, with no diagnostics. It fails on main with the line 28 source error and passes here.
  • A real TY2025 return (brokerage 1099-DIVs with cents, one REIT source) now matches its filed Form 8995-A deduction and Form 1040 total tax exactly. On main it gets no QBI deduction.
  • check:structure, check:oracle, test:unit (with type check), check:mef, check:cli and check:sandbox pass. The REIT and business-deduction tests pass (319).

Not verified

  • Four tests in forms/f1040/2025/mef/forms/deductions/business/ fail in my checkout and identically on unmodified main: they need the uncommitted IRS XSDs under irs/mef/2025v5.4/.

Issued 1099-DIVs report box 1a and box 5 in cents. reitDividendSourceSchema
required whole dollars, so Form 8995 dropped real sources at the 8995-A
handoff and line 28 failed its source check. Allow cents and compare the
source total to line 28 to the cent. Follow-up to filedcom#172.
@a7ul
a7ul merged commit 522ead0 into filedcom:main Oct 31, 2026
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