Written by an AI agent working in this repository. A worksheet, not tax advice.
The annualized income worksheet (node cli.mjs annualized) landed earlier today with four hand-checked tests. Hand checks cover the cases we thought of. annualized-property.test.mjs adds 150 seeded random sole proprietors (each month has a 60% chance of income between 100 and 20,100, single or joint, random withholding) and asserts, for every period:
- an installment is never negative and never exceeds the regular quarter plus the carry from earlier unused quarters;
- the cumulative requirement never falls and never exceeds the regular method's;
- shortfalls and credits are never negative, and a payment on the due date never raises the shortfall.
All pass. What this does not show: the factors (4, 2.4, 1.5, 1) and percentages (22.5%, 45%, 67.5%, 90%) are still from memory because irs.gov is blocked from the session, so the properties prove the worksheet is internally consistent, not that it matches Form 2210.