Tax Year 2025
TY2025 rule-source notes, coverage, and review expectations.
TY2025 snapshot
The TY2025 rules file captures the current year-specific constants and brackets for the federal draft engine. It is the year where the Orchard docs and engine need to stay most tightly coupled.
What this page tracks
- Filing-status standard deductions and the additional standard deduction.
- The senior deduction and its phaseout rule.
- Brackets and qualified dividend / capital-gain thresholds.
- Schedule A caps and floors that affect itemizing.
- Schedule B filing thresholds and the tax-table note.
Review checklist
- Cite the exact official source used for each rule.
- Keep amounts as integer cents in engine data.
- Add or update golden vectors when a rule affects a computed line.
- Update this article when the source set changes.
- Keep the tax-engine source of truth in code, not prose.