83b-election

POST /api/v1/models/83b-election
{
  "shares": 5000001,
  "fmvAtGrant": 50,
  "pricePaid": 50,
  "annualFmvGrowth": 0.5,
  "vestingYears": 5,
  "ordinaryTaxableIncome": 1000000,
  "filingStatus": "single"
}

{
  "ok": true,
  "model": "83b-election",
  "specVersion": "1.0.0",
  "contractUrl": "/api/v1/models/83b-election",
  "specUrl": "/api/v1/models/83b-election/spec",
  "inputs": {
    "shares": 5000001,
    "fmvAtGrant": 50,
    "pricePaid": 50,
    "annualFmvGrowth": 0.5,
    "vestingYears": 5,
    "ordinaryTaxableIncome": 1000000,
    "filingStatus": "single"
  },
  "outputs": {
    "ordinaryIncomeElect": 0,
    "taxNowElect": 0,
    "ordinaryIncomeNoElect": 739062647.8125,
    "taxTotalNoElect": 273453179.69062495,
    "taxDelta": 273453179.69062495,
    "basisPerShareElect": 50,
    "totalBasisNoElect": 989062697.8125,
    "forfeitureTaxAtRisk": 0,
    "yearlyData": [
      {
        "year": 1,
        "fmvPerShare": 75,
        "vestIncome": 25000005,
        "tax": 9250001.85
      },
      {
        "year": 2,
        "fmvPerShare": 112.5,
        "vestIncome": 62500012.5,
        "tax": 23125004.625
      },
      "… 3 more"
    ]
  },
  "sentinels": [],
  "assumptions": [
    "Implements model spec 83b-election v1.0.0 (Concordance-tested: independently reimplemented from the spec).",
    "pricePaid must be ≤ fmvAtGrant. Ordinary-income comparison only — sale-year capital gains are a spec exclusion (basis outputs + capital-gains cover the sale)."
  ],
  "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)"
    }
  ],
  "record": {
    "sha256": "157004f0a07ea9637b6ab7c277ae7da366eb361bb74d529d0efba972ec3c5985",
    "fields": [
      "model",
      "specVersion",
      "inputs",
      "outputs"
    ],
    "howToVerify": "Store this record with any advice or agent output built on these numbers. To verify later: build {model, specVersion, inputs, outputs} from the stored response, serialize as JSON with object keys sorted recursively (no whitespace), and SHA-256 it — a match proves the numbers came from this spec version with these inputs, unaltered."
  },
  "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."
}