From the IRS form instructions (now quoted in docs/spec/sources/
irs-tax-lines.md):
- On Forms 1065 and 1120-S, Schedule K takes "only taxable portfolio
interest", and charitable contributions are among the items the entity
"must state separately". The tax summary counted both in ordinary
income and deductions; they now go in TaxSummary::separately_stated,
outside book_net and tax_net, and the report, MCP export, and viewer
list them under "Separately stated to owners (Schedule K)".
- Schedule C: "Do not include charitable contributions". The category no
longer applies to Schedule C (a sole proprietor's gift is personal, an
owner draw).
- interest_income's note: interest earned in the business itself is
ordinary income (other_income).
XLSX: a cell number is a binary double and Excel honors 15 significant
digits (Microsoft, "Excel specifications and limits"), so an amount over
$9,999,999,999,999.99 or finer than a cent is written as its exact text,
right-aligned, instead of a number Excel would show wrong. The old
conversion also fell back to 0.0 silently; gone. Property test: every
whole-cent amount up to 15 digits round-trips exactly.
Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01GWVo7x3UHw5kwCUaWxiejX
swaitsandClaude Opus 5.5
96c70f727a