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Closes #7019

Summary

  • CT Social Security benefit adjustment now uses the actual federal taxable Social Security amount (tax_unit_taxable_social_security) instead of 85% of gross Social Security
  • The previous implementation incorrectly used gross_ss * 0.85 for Line E of the worksheet
  • Per CT-1040 Instructions, Line E should be the "Taxable amount of Social Security benefits reported on your 2024 federal Social Security Benefits Worksheet, Line 18"

Changes

Test

  • All existing tests pass
  • New test verifies the fix matches TaxAct calculations:
    • CT SS Adjustment: $38,802 (not $61,505)
    • CT AGI: $43,544 (not $20,841)
    • CT Tax: $332 (not $0)

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codecov bot commented Jan 31, 2026

Codecov Report

✅ All modified and coverable lines are covered by tests.
✅ Project coverage is 100.00%. Comparing base (66ccff2) to head (edac79e).
⚠️ Report is 439 commits behind head on main.

Additional details and impacted files
@@             Coverage Diff              @@
##             main     #7301       +/-   ##
============================================
+ Coverage   72.72%   100.00%   +27.27%     
============================================
  Files        3757         1     -3756     
  Lines       54115        21    -54094     
  Branches      267         0      -267     
============================================
- Hits        39353        21    -39332     
+ Misses      14742         0    -14742     
+ Partials       20         0       -20     
Flag Coverage Δ
unittests 100.00% <100.00%> (+27.27%) ⬆️

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Use actual federal taxable Social Security amount (tax_unit_taxable_social_security)
instead of 85% of gross Social Security for Line E of the CT SS adjustment worksheet.

The CT worksheet instructions specify Line E should be the "Taxable amount of Social
Security benefits reported on your 2024 federal Social Security Benefits Worksheet,
Line 18" - which is the actual federal taxable SS, not simply 85% of gross SS.

Closes #7019
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CT Social Security benefit adjustment uses 85% of gross SS instead of actual federal taxable SS

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