Add partnership_se_income to SE tax base #7239
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- Add partnership_se_income variable for general partners' distributive share of partnership trade/business income from Schedule K-1 Box 14 - Include partnership_se_income in taxable_self_employment_income - Remove s_corp_self_employment_income (S-corp distributions are not subject to SE tax per 26 USC 1402(a)) This correctly implements the SE tax base per 26 USC 1402(a): - Schedule C net profit (self_employment_income) - Schedule F net profit (farm_income) - General partners' K-1 Box 14 income (partnership_se_income) Requires policyengine-us-data PR #481 for the data source. Fixes #5273 Closes #7238 Co-Authored-By: Claude Opus 4.5 <noreply@anthropic.com>
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Summary
partnership_se_incomevariable for general partners' distributive share from Schedule K-1 Box 14taxable_self_employment_incomeper 26 USC 1402(a)s_corp_self_employment_income(S-corp distributions are NOT subject to SE tax)SE tax base now correctly includes:
self_employment_income)farm_income)partnership_se_income)Dependencies
partnership_se_incomedata sourceTest plan
Fixes #5273
Closes #7238
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