{
  "report_type": "1040",
  "tax_year": 2025,
  "period": "annual",
  "filing_status": "prepared",
  "filer": {
    "name": "Jane Smith",
    "tin_type": "SSN",
    "tin": "123-45-6789",
    "filing_type": "individual",
    "address": {
      "street": "123 Main St",
      "city": "Austin",
      "state": "TX",
      "zip": "78701",
      "country": "US"
    }
  },
  "income": {
    "wages": 85000.00,
    "interest": 450.00,
    "dividends": 1200.00,
    "capital_gains": 3500.00,
    "business_income": 0,
    "rental_income": 0,
    "other_income": 500.00,
    "total_income": 90650.00
  },
  "deductions": {
    "standard_deduction": 14600.00,
    "itemized_deductions": 0,
    "qualified_business_income": 0,
    "total_deductions": 14600.00
  },
  "taxes": {
    "taxable_income": 76050.00,
    "regular_tax": 12892.00,
    "amt": 0,
    "self_employment_tax": 0,
    "credits": 2000.00,
    "total_tax": 10892.00,
    "effective_rate": 0.1202
  },
  "payments": {
    "withholding": 11500.00,
    "estimated_payments": 0,
    "total_payments": 11500.00,
    "refund_due": 608.00,
    "balance_due": 0
  },
  "metadata": {
    "created_at": "2026-02-10T09:00:00Z",
    "modified_at": "2026-03-15T14:30:00Z",
    "preparer_name": "John Doe CPA",
    "preparer_tin": "P00123456",
    "software": "TaxSoftware Pro 2026"
  }
}