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Summary

  • Add partnership_se_income variable from PUF fields k1bx14p (taxpayer) and k1bx14s (spouse)
  • These fields represent partnership income subject to self-employment tax from Schedule K-1 Box 14
  • Enables policyengine-us to correctly include general partner SE income in the tax base

Background

Per 26 USC 1402(a), general partners' distributive share of partnership trade/business income is subject to SE tax. The PUF already contains this data in the k1bx14 fields, which were previously ignored.

Test plan

  • CI passes
  • Verify k1bx14p/k1bx14s fields exist in PUF (with fallback to 0 if not)

Closes #480

🤖 Generated with Claude Code

Uses k1bx14p (taxpayer) and k1bx14s (spouse) fields from the PUF,
which represent the partnership income subject to self-employment tax
as reported on Schedule K-1 Box 14.

This enables policyengine-us to correctly include general partner
SE income in the self-employment tax base per 26 USC 1402(a).

Closes #480

Co-Authored-By: Claude Opus 4.5 <noreply@anthropic.com>
MaxGhenis and others added 2 commits January 25, 2026 11:19
Filter FINANCIAL_SUBSET to only include variables that exist in
policyengine-us. This allows us-data and policyengine-us PRs to be
merged in any order without CI failures.

Co-Authored-By: Claude Opus 4.5 <noreply@anthropic.com>
@MaxGhenis MaxGhenis merged commit fd95a6e into main Jan 25, 2026
7 checks passed
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Add general partner vs limited partner distinction for SE tax

2 participants