swaitsandClaude Opus 5.5
ea180d1d8e
check / check (push) Canceled after 0s
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