{
  "packet_type": "SOVEREIGN_NODE_GO_SECURE_IRS_FILING_PACKET_V4_2",
  "domain": "https://tax.pqr.info",
  "ledger": {
    "source_accounts": [
      "...596 (57213596 Individual Cash + Linked Schwab Crypto)",
      "...559 (99749559 Individual Cash)",
      "Attention Economics Experiment (ae.pqr.info / CATS / Gemma HomeTree)",
      "All Taxable Crypto, DeFi & Equity Sleeves"
    ],
    "destination_account": "Actual Personal Roth IRA (Annual Tax-Year Contribution by April 15)",
    "tax_year": 2026,
    "deadline_date": "2027-04-15",
    "deadline_label": "April 15, 2027",
    "days_until_deadline": 167,
    "principal_baseline_usd": 1256.31,
    "crypto_principal_earmark_usd": 1000.0,
    "equity_principal_usd": 256.31,
    "current_account_total_value_usd": 931.31,
    "raw_settled_trading_cash_usd": 931.31,
    "gross_taxable_gains_usd": 260.7,
    "sources_breakdown": {
      "schwab_596_and_crypto_gains_usd": 212.2,
      "schwab_559_gains_usd": 0.0,
      "attention_economics_experiment_gains_usd": 48.5,
      "other_taxable_gains_usd": 0.0
    },
    "deductible_friction_offsets": {
      "gas_fees_offset_usd": 0.45,
      "slippage_offset_usd": 0.3,
      "exchange_and_reg_fees_offset_usd": 0.25,
      "realized_losses_offset_usd": 0.0,
      "hosting_fees_offset_usd": 12.0,
      "server_fees_offset_usd": 15.0,
      "shipping_fees_offset_usd": 4.5,
      "internet_bills_offset_usd": 8.0,
      "cell_phone_bills_offset_usd": 6.0,
      "total_trading_friction_usd": 1.0,
      "total_operating_expenses_usd": 45.5,
      "total_offsets_usd": 46.5,
      "tax_saved_at_22pct_usd": 10.23
    },
    "net_taxable_gains_after_offsets_usd": 214.2,
    "recorded_taxable_gain_events": [
      {
        "event_id": "TAX-GAIN-39.MH_APEX1_NODE-1792708910",
        "timestamp_ms": 1792708910459,
        "timestamp_iso": "2026-10-22T22:41:50Z",
        "source": "SOVEREIGN_NODE_INFRA_AND_AE_EXP",
        "symbol": "39.MH_APEX1_NODE",
        "expense_category": "INFRASTRUCTURE_AND_TRADING",
        "gain_usd": 48.5,
        "gas_fee_usd": 0.45,
        "slippage_usd": 0.3,
        "exchange_fee_usd": 0.25,
        "hosting_fee_usd": 12.0,
        "server_fee_usd": 15.0,
        "shipping_fee_usd": 4.5,
        "internet_bill_usd": 8.0,
        "cell_phone_bill_usd": 6.0,
        "net_gain_after_event_friction_usd": 2.0,
        "pcid": "pcid:sha256:6b2fd212ec0a9bc89738c6821df4cb79",
        "s3_uri": "s3://hometree-epistemic-lake/tax_ledger/2026/TAX-GAIN-39.MH_APEX1_NODE-1792708910.json",
        "notes": "Verified TKT-9738 Schedule C Operating Expense & Form 8949 Friction Offset in HomeTree"
      }
    ],
    "open_position_unrealized_gains_usd": 0,
    "high_water_mark_gains_usd": 2.0,
    "earmarked_for_actual_roth_usd": 214.2,
    "estimated_tax_reserve_22pct_usd": 47.12,
    "net_after_tax_roth_transfer_usd": 167.08,
    "irs_annual_limit_standard_usd": 7000.0,
    "irs_annual_limit_catchup_usd": 8000.0,
    "remaining_room_standard_usd": 6785.8,
    "progress_pct_of_7000": 0.03,
    "shield_status": "ACTIVE \u2014 All Taxable & AE Experiment Gains (Net of Gas, Slippage, Exchange Fees, Hosting, Server, Shipping, Internet & Cell Phone Bills) Locked for April 15th Actual Roth Deposit",
    "irs_qualification_note": "100% of taxable gains across ...596, Schwab Crypto, and the Attention Economics Experiment\u2014net of all gas, slippage, exchange fees, hosting, server, shipping, internet, and cell phone bills\u2014are locked & earmarked to fund your Actual Roth IRA by April 15th.",
    "updated_at_ms": 1793097623390,
    "schwab_596_baseline_realized_gains_usd": 212.2,
    "remaining_room_catchup_usd": 7785.8,
    "updated_at_iso": "2026-10-30T17:02:38Z"
  },
  "tax_return": {
    "engine_name": "Sovereign_Node_Go Tax Preparer v4.2 (39.mh April 15th Backup + AI-tax-agent) [--secure-irs Handshake Active]",
    "engine_version": "4.2.0-TAX-PQR-INFO",
    "source_origin": "apex1:/root/mesh_backups/39_mh_full_20260922_055029.tar.gz -> Sovereign_Node_Go/cmd/gsh/main.go & AI-tax-agent",
    "binary_executed": true,
    "native_go_binary_invoked": false,
    "generated_at_iso": "2026-10-30T17:02:38Z",
    "personal_info": {
      "full_name": "Alan W. Phipps",
      "ssn_masked": "***-**-408A",
      "filing_status": "single",
      "dependents": 0,
      "age_50_plus_catchup": false,
      "address": "Sovereign Mesh Operations Node",
      "city": "Anchorage / Sovereign Cloud",
      "state": "AK",
      "zip_code": "99501",
      "signature_date": "2026-10-24"
    },
    "income_data": {
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      "interest_1099int_usd": 18.4,
      "dividends_1099div_usd": 42.1,
      "business_consult_income_usd": 0.0,
      "other_income_usd": 0.0,
      "federal_taxes_withheld_usd": 0.0
    },
    "deductions_data": {
      "deduction_type": "standard",
      "itemized": {
        "mortgage_interest_usd": 0.0,
        "state_local_taxes_usd": 0.0,
        "charitable_contributions_usd": 0.0,
        "medical_expenses_usd": 0.0
      }
    },
    "form_8949_rows": [
      {
        "description": "Schwab ...596 & Linked Schwab Crypto Realized/Liquidation Surplus",
        "source": "SCHWAB_596_AND_CRYPTO",
        "gross_proceeds_gain_usd": 212.2,
        "cost_basis_adjustment_usd": 0.0,
        "net_capital_gain_usd": 212.2,
        "holding_period": "SHORT_TERM (Box A/B)"
      },
      {
        "description": "39.MH_APEX1_NODE (SOVEREIGN_NODE_INFRA_AND_AE_EXP) \u2014 TAX-GAIN-39.MH_APEX1_NODE-1792708910",
        "source": "SOVEREIGN_NODE_INFRA_AND_AE_EXP",
        "gross_proceeds_gain_usd": 48.5,
        "cost_basis_adjustment_usd": 1.0,
        "net_capital_gain_usd": 47.5,
        "holding_period": "SHORT_TERM (Box A/B)"
      }
    ],
    "schedule_d_summary": {
      "gross_short_term_gains_usd": 260.7,
      "gas_fees_adjustment_usd": 0.45,
      "slippage_adjustment_usd": 0.3,
      "exchange_and_reg_fees_adjustment_usd": 0.25,
      "realized_losses_offset_usd": 0.0,
      "total_form_8949_adjustments_usd": 1.0,
      "net_schedule_d_gain_usd": 259.7
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    "schedule_c_operating_expenses": {
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      "shipping_fees_usd": 4.5,
      "internet_bills_usd": 8.0,
      "cell_phone_bills_usd": 6.0,
      "total_schedule_c_deductions_usd": 45.5,
      "gross_trader_business_income_usd": 259.7,
      "net_schedule_c_profit_or_offset_usd": 214.2
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    "form_1040_calculation": {
      "filing_status": "single",
      "deduction_type_applied": "standard",
      "standard_deduction_usd": 14600.0,
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      "applied_1040_deduction_usd": 14600.0,
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      "total_combined_deductions_usd": 14646.5,
      "gross_income_usd": 321.2,
      "adjusted_gross_income_agi_usd": 274.7,
      "taxable_income_usd": 0.0,
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      "federal_tax_owed_usd": 0.0,
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      "net_balance_due_usd": 0.0,
      "effective_tax_rate_pct": 0.0,
      "marginal_tax_rate_pct": 10
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    "smart_filing_optimizer": {
      "current_status": "single",
      "suggested_status": "single",
      "status_switch_savings_usd": 0.0,
      "deduction_tax_shield_22pct_usd": 10.23,
      "tax_savings_boost_usd": 10.23,
      "status_comparisons": {
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          "applied_1040_deduction_usd": 14600.0,
          "above_the_line_8949_and_sched_c_deductions_usd": 46.5,
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          "gross_income_usd": 321.2,
          "adjusted_gross_income_agi_usd": 274.7,
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          "marginal_tax_rate_pct": 10
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        "head_household": {
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          "applied_1040_deduction_usd": 21900.0,
          "above_the_line_8949_and_sched_c_deductions_usd": 46.5,
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          "adjusted_gross_income_agi_usd": 274.7,
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          "net_balance_due_usd": 0.0,
          "effective_tax_rate_pct": 0.0,
          "marginal_tax_rate_pct": 10
        },
        "married_filing_jointly": {
          "filing_status": "married_filing_jointly",
          "deduction_type_applied": "standard",
          "standard_deduction_usd": 29200.0,
          "itemized_deduction_usd": 0.0,
          "applied_1040_deduction_usd": 29200.0,
          "above_the_line_8949_and_sched_c_deductions_usd": 46.5,
          "total_combined_deductions_usd": 29246.5,
          "gross_income_usd": 321.2,
          "adjusted_gross_income_agi_usd": 274.7,
          "taxable_income_usd": 0.0,
          "dependent_tax_credit_usd": 0.0,
          "federal_tax_owed_usd": 0.0,
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          "effective_tax_rate_pct": 0.0,
          "marginal_tax_rate_pct": 10
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      },
      "recommendation_notes": "Deducting $1.00 in trading friction (Gas, Slippage, Exchange Fees) on Form 8949 plus $45.50 in Sovereign Node infrastructure expenses (Hosting, Server, Shipping, Internet, Cell Phone) on Schedule C reduces taxable gains by $46.50 (saving ~$10.23 at the 22% reference rate) while preserving $214.20 earmarked for your Actual Roth IRA deposit by April 15, 2027."
    },
    "roth_april15_worksheet": {
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      "deposit_deadline": "April 15, 2027",
      "days_remaining": 167,
      "age_50_plus_catchup_applied": false,
      "qualifying_taxable_gains_net_usd": 214.2,
      "earmarked_for_actual_roth_usd": 214.2,
      "irs_standard_limit_usd": 7000.0,
      "irs_catchup_limit_50plus_usd": 8000.0,
      "active_irs_limit_usd": 7000.0,
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      "estimated_tax_reserve_22pct_usd": 47.12,
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      "total_tax_shield_savings_22pct_usd": 10.23
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  }
}