{"model":"83b-election","specVersion":"1.0.0","specUrl":"/api/v1/models/83b-election/spec","inputs":{"shares":{"kind":"int","min":1,"max":10000000},"fmvAtGrant":{"kind":"float","min":0.0001,"max":100},"pricePaid":{"kind":"float","min":0,"max":100},"annualFmvGrowth":{"kind":"float","min":0,"max":1},"vestingYears":{"kind":"int","min":1,"max":8},"ordinaryTaxableIncome":{"kind":"float","min":0,"max":2000000},"filingStatus":{"kind":"choice","values":["single","married"]}},"arrayInputs":{},"constraints":["pricePaid must be ≤ fmvAtGrant. Ordinary-income comparison only — sale-year capital gains are a spec exclusion (basis outputs + capital-gains cover the sale)."],"sentinels":[],"facts":[{"id":"irs.brackets.single.top-of-10pct.2026","label":"Top of 10% ordinary bracket, single (vintage marker for the TY2026 table)","value":12400,"period":"TY2026","source":"IRS TY2026 inflation adjustments (Rev. Proc. 2025-32)"},{"id":"irs.brackets.mfj.top-of-10pct.2026","label":"Top of 10% ordinary bracket, MFJ (vintage marker for the TY2026 table)","value":24800,"period":"TY2026","source":"IRS TY2026 inflation adjustments (Rev. Proc. 2025-32)"}],"disclaimer":"Illustrative planning model, not financial advice. Outputs follow the published model spec exactly; read the spec for assumptions and exclusions before relying on any number."}