Map otherprop input to miscellaneous_income#931
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PE-taxsim's variable_mappings.yaml previously left `otherprop` (TAXSIM-35 input "15. Other Property") unmapped, so any value in that column was silently dropped before the PE-US Microsim ran. TAXSIM-35 includes otherprop in AGI, producing a systematic PE-vs-TAXSIM federal mismatch on records with non-zero otherprop (92% of such records mismatched in the 3K eCPS sample). Routing it through `miscellaneous_income` adds it to federal AGI via `irs_gross_income` without auto-qualifying for QBID (which would happen if we used `rental_income` directly — the natural target for the eCPS-to-TAXSIM round-trip, but inflates QBID inappropriately for non-rental misc property income). Smoke test: otherprop=$100K, single age 40 → PE matches TAXSIM-35 exactly ($13,449 fiitax, $100K AGI, $84,250 TI). 3K eCPS sample (|AGI|<$500K, no S-Corp realistic subset): - Federal exact match: 86.5% → 89.8% - Federal within $100: 88% → 93.1% - Federal within $1K: 96% → 97.9% - State within $100: 91% → 93.3% - State within $1K: 95% → 98.3% Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com>
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This was referenced Jun 1, 2026
PavelMakarchuk
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Jun 4, 2026
TAXSIM input field 15 (otherprop) represents Schedule E passive property income — rents, royalties, trusts. Per IRC § 1411(c)(1)(A)(i) this belongs in the NIIT base. The prior mapping to miscellaneous_income (PR #931) flowed correctly into AGI but missed NIIT entirely, driving roughly $3.5M of federal mismatch concentrated in the >$1M income bucket. Switch the mapping to rental_income (the PE-US Schedule E concept, which explicitly includes royalties and is already in gov.irs.investment.income.sources). Avoid the QBID over-application that motivated #931 by setting rental_income_would_be_qualified to False whenever otherprop is present in the chunk; § 199A(c)(3)(A) requires the activity to rise to a § 162 trade or business, which TAXSIM input never signals. eCPS n=2000 2025 (non-S-corp): Federal $$ off: $4,218,673 → $432,768 (−89.7%) Federal $15 match: 92.0% → 93.6% Federal 1%-AGI match: 98.6% → 99.9% >$1M bucket $$ off: $3,809,042 → $329,279 Co-authored-by: Claude Opus 4.7 (1M context) <noreply@anthropic.com>
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Summary
otherprop(TAXSIM-35 input Validate results against taxsim #15, "Other Property") to PE-USmiscellaneous_incomeinvariable_mappings.yamlWhy this matters
On the 3K eCPS 2025 sample, 92% of records with
otherprop ≠ 0mismatched federally. The eCPS converter packsrental_incomeintootherpropfor TAXSIM-format output; without an inbound mapping, that income vanishes when the comparator runs the round-trip through PE-taxsim.Why
miscellaneous_income(notrental_income)The natural symmetric mapping is
rental_income, but PE-US auto-applies QBID torental_income(20% deduction = $16,850 on a $100K case), where TAXSIM-35 only triggers QBID via the explicitpbusincinput.miscellaneous_incomeadds to AGI throughirs_gross_incomewithout auto-qualifying for QBI.Smoke test
otherprop=$100K, single age 40 → PE matches TAXSIM-35 exactly ($13,449 fiitax, $100K v10, $84,250 v18).
3K eCPS 2025 realistic subset (|AGI|<$500K, no S-Corp)
Test plan