Pascaline

Accuracy registry

Verification & the open eval suite

Language models can't do deterministic financial math. This is the open benchmark that measures it — and the registry of exactly what Pascaline has verified.

The open eval benchmark

The Pascaline Deterministic Tax Eval Suite is a public set of defining U.S. tax, estate, and benefit scenarios — each paired with its correct, statute-cited answer, produced by the same pure engine Pascaline serves. Run it against any calculation tool or language model to measure real accuracy on the cases that matter: the cliffs, phase-outs, and edge cases that are easy to get plausibly — and expensively — wrong.

  • Download: eval-suite.json — 35 cases, CC‑BY‑4.0.
  • Run it against the live API, or any endpoint that returns the same { "result": … } shape:
npx tsx scripts/evals/run.ts --base https://pascaline.io
# → 35/35 passed (100%).  Point --base at any tool or model proxy to compare.

Each case is a POST to its endpoint with a JSON request; the target's result is compared field-by-field to the cited ground truth. Pascaline scores 100% by construction — the informative number is how a general model scores on the same suite.

Covered scenarios

Defining scenarios in the eval suite
ScenarioAPIWhy it's hardCites
Massachusetts full cliff — $12M estatestate-estate-taxMA taxes the ENTIRE estate once it exceeds the threshold, not just the excess. The single most common six-figure error in estate-tax tools.1
Oregon excess-over-$1M — $1.1M estatestate-estate-taxOregon is NOT a cliff state: ORS 118.010(4) taxes only the amount above $1,000,000 via a graduated table, so a $1.1M estate owes 10% x $100,000 = $10,000 — not tax on the whole estate. Corrected 2026-08-18 (GH #27); the prior expectation of $111,500 encoded a modelling bug.2
New York 105% cliff — $8M estatestate-estate-taxNY phases out the exemption between 100% and 105% of the threshold; above 105% the whole estate is taxed. A 3-zone cliff almost no tool models.1
Zeroed-out GRAT — $2M, 5yr, §7520 4.6%grat-grutThe GRAT annuity that produces a ~$0 taxable gift depends on the §7520 rate and the Rev. Proc. 2019-44 annuity factor. Rate pinned to the spec's worked example.3
CLAT charitable deduction — $1M, 10yrgrat-grutThe charitable deduction is the annuity times the term-certain factor at the §7520 rate; remainder passes to heirs.3
Non-spouse 10-year rule with RMDsinherited-ira-rmdA non-spouse beneficiary of a decedent who had reached their required beginning date must take annual RMDs AND empty the account by year 10 (SECURE Act).2
ISO exercise-and-hold AMTiso-amtExercising 50,000 ISOs at $1 with an $8 FMV creates a $350k AMT preference item; the tentative minimum tax vs regular tax delta is the AMT owed.4
PTET SALT-cap workaround — CA S-corpptet-saltA pass-through entity tax election converts non-deductible personal SALT into a deductible entity expense; the net federal benefit accounts for the QBI interaction.3
§199A QBI with W-2/UBIA limits — MFJ $600kqbi-199aAbove the MFJ threshold the deduction is capped by the greater of 50% of W-2 wages or 25% of wages plus 2.5% of qualified property, computed per business.2
§1202 QSBS gain-exclusion eligibilityqsbsExclusion depends on original-issue C-corp stock, the $50M gross-assets test at issuance, an active qualified trade, and the holding period.2
Social Security PIA at full retirement agess-piaThe primary insurance amount applies the bend-point formula to 35 years of wage-indexed earnings; claiming age then adjusts the benefit.5
SSDI benefit with workers'-comp offsetssdiSSDI plus workers' compensation cannot exceed 80% of average current earnings; the excess reduces the SSDI benefit (the reverse-offset states differ).8
Dependent NY student, married parents (AGI $87K) -> SAI 6,890fafsa-saiThe spec README's defining family worked through the real 2026-27 Formula A worksheet: parent contribution 6,590 + student assets 300 = SAI 6,890, and AGI just over the 275% Pell ceiling means no Pell despite moderate need.7
Canada Express Entry FSW -> CRS 429, PNP path +600immigration-pointsThe defining cross-system scenario: 29yo bachelors, CLB 9, 4 yrs foreign experience passes the 67-point FSW gate at 70 and scores CRS 429 off the official IRCC tables, with a provincial-nomination path jumping to 1,029.14
Attorney credential lookup: Kamala Harris, CA bar #146672 (inactive)credential-verificationThe golden real-record scenario: exact-ignoring-middle name match against a live-verified State Bar of California record yields license #146672, inactive status, confidence 0.95, plus the mandatory seed-dataset warning.6
FDA enforcement search: India drug manufacturers -> 9 CGMP lettersfda-warning-letterThe defining faceted-search case over the 22-letter seed: country=IN + product_type=drug returns 9 Indian drug-manufacturer warning letters, all faceted as cGMP violations.2
SaaS ToS compliance: OpenAI terms of servicesaas-tosThe spec README's defining lookup: OpenAI's terms resolve to commercial-use allowed but ML-training-on-outputs and scraping prohibited, attribution-required redistribution, confidence 0.94, with the exact competing-models key clause.12
Supplier diversity certifications: Acme Diverse Solutions (3 certs, 0.97)supplier-diversityThe README defining scenario: exact-name match on a synthetic seed record returns 3 certifications (MBE/WBE/WOSB across NMSDC/WBENC/SBA) at confidence 0.97 with deterministic days-until-expiration derived from the as-of date.11
Sponsored YouTube script with no paid disclosurecontent-policyThe README defining scenario: a sponsored video script that never says 'paid promotion' is non-compliant with a single required MISSING_PAID_DISCLOSURE violation — the disclosure rule only fires for non-organic use cases.6
EU261 long-haul, 215-min delay, ATC (possibly-extraordinary) causeflight-compensationThe defining scenario: a >3500 km EU-departure flight delayed 3-4h pays 50% (EUR 300, not 600) under Art 7(2)(c)/Sturgeon, and the possibly-extraordinary ATC cause drops confidence to 0.87 — the current-law figure diverges from the spec README's EUR 600.18
US9876543 status — 20-year term plus 127 PTA dayspatent-expirationThe README defining seed record: active utility patent whose expiration is filing + 20 years PLUS 127 days of §154(b) patent term adjustment (2034-07-20, not the spec's 2034-03-15), with a full maintenance-fee schedule.12
LIPITOR (atorvastatin) Paragraph IV settlement entrygeneric-entryThe defining seed scenario: a Paragraph IV settlement with an agreed date licenses first-filer entry on 2011-11-30 (overriding patent expiry), and the 180-day first-filer exclusivity runs to 2012-05-28 — pinning the Hatch-Waxman settlement-stacking logic.9
$20M estate, MA domicile, surviving spousefederal-estate-taxCombines the federal 40% tax on the excess above the $15M exclusion with the Massachusetts full-cliff (tax on the ENTIRE estate, not just the excess) and a portability/DSUE section in one call.4
$50K ILIT premium, 3 beneficiaries, $250K corpusgift-tax-exclusionThe Crummey 5-and-5 hanging-power case: withdrawal rights ($16,666.67 each) exceed the greater-of-$5,000-or-5% lapse limit, so $4,166.67 per beneficiary hangs and accumulates year over year.5
NY first spouse, $20M estate, $10M QTIP, 15-year survivorqtip-marital-trustThe NY cliff makes the two-death total-tax curve non-monotone, so the optimal QTIP election fraction can't be found at the endpoints — it requires a grid search over the sensitivity table.5
Married couple, both 62, PIA $3,000 vs $1,200ss-filing-strategyThe survivor-benefit asymmetry drives the optimizer to have the higher earner delay to 70 (raising the survivor benefit) while the lower earner claims at 62, across all 81 claiming combinations.10
US citizen in Germany, general + passive basketsforeign-tax-creditHigh-taxed passive income triggers the §904(d) high-tax kickout (reclassed into the general basket), and per-basket FTC limits leave only $3,681 of US tax after credits.6
Pre-revenue C-corp startup, $1.5M QRE wagesrd-tax-creditUnder 5 years of gross receipts, so the ASC start-up rate applies and the full §280C-reduced credit ($80,100) is taken as a payroll-tax offset spread across four quarters rather than an income-tax credit.7
Contaminated backdoor Roth ($200K pre-tax rollover IRA)form-8606Pro-rata rule makes a $7,000 nondeductible-basis conversion 96.6% taxable because a $200K pre-tax IRA contaminates the aggregate; nearly all of the conversion is taxable.11
62-year-old male: $450K lump sum vs $2,400/mo single-life annuitypension-lumpsumMortality-weighted NPV at 6% ($316K) favors the lump sum with a ~age-78 nominal break-even, and the $2,400 benefit sits below the age-62 PBGC cap.8
1968-born Canadian retiring at 65: CPP base + CPP2 enhancement, full OAScpp-oasCombines the contributory-period breakdown (child-rearing dropout + 17% general dropout), CPP2 enhancement math, full 40/40 OAS, and three deferral scenarios in one call.8
Mid 3-year bring-forward: $30,000 NCC remainingaus-superBring-forward total cap is locked at the trigger year (3 x $110K = $330K), so $300K used leaves $30K — not $60K under the current $120K cap; getting it wrong costs 47% on the excess.14
Office, 45,000 sq ft, 4 stories, 200 spaces, new construction, CAada-complianceExercises the full requirement stack: Table 208.2 parking (200 spaces → 6 accessible / 1 van, not the README's 8), elevator requirement, 44-in route at occupancy 450, and CA Title 24 overlay.33
NY CSSA income-shares, 2 children, with childcare and health-insurance creditschild-supportIncome-shares model: 25% basic obligation on $9,700 combined, 67% obligor share, plus obligee-paid childcare added and obligor-paid insurance subtracted → $2,014 transfer.3
Alaska minimum wage as of 2026-07-05employment-lawPoint-in-time statutory lookup: returns $14.00 effective 2026-07-01 (Ballot Measure 1 step) with the $15.00 change scheduled 2027-07-01 and the AS 23.10.065 citation.2

A flagship seed across the estate, premium, and retirement suites; it extends to all 32 APIs as scenarios are added.

Accuracy registry — all 32 APIs

Every API, its primary route, and its current verification tier. See how we verify for the beta→verified process — a number reaches verified only once a human confirms its defining scenarios against primary sources.

Verification registry
APISuiteRouteTier
State Estate & Inheritance TaxEstate Planning Suite/estate/calculate-state-taxbeta
Federal Estate Tax & PortabilityEstate Planning Suite/estate/calculate-federal-taxbeta
Inherited IRA RMD ScheduleEstate Planning Suite/inherited-ira/schedulebeta
Gift Tax Annual Exclusion OptimizerEstate Planning Suite/gift-tax/optimize-annual-giftsbeta
GRAT / CLAT / SLAT Trust CalculatorEstate Planning Suite/estate/calculate-gratbeta
QTIP / QDOT Marital Trust OptimizerEstate Planning Suite/estate/optimize-qtip-electionbeta
Social Security Filing StrategyPremium Tax Suite/ss/optimize-filing-strategybeta
Social Security PIA EstimatorPremium Tax Suite/social-security/estimatebeta
ISO Exercise AMT CalculatorPremium Tax Suite/equity/calculate-taxbeta
QSBS §1202 ExclusionPremium Tax Suite/qsbs/checkbeta
PTET / SALT Cap OptimizerPremium Tax Suite/ptet/calculate-benefitbeta
§199A QBI DeductionPremium Tax Suite/qbi/calculate-deductionbeta
Foreign Tax Credit LimitationPremium Tax Suite/international/calculate-ftcbeta
R&D Tax Credit (§41)Premium Tax Suite/tax-credit/calculate-rd-creditbeta
Form 8606 / Backdoor RothRetirement & International Suite/ira/form-8606beta
Pension Lump Sum vs AnnuityRetirement & International Suite/pension/lump-sum-comparisonbeta
SSDI Benefit EstimatorRetirement & International Suite/ssdi/estimate-benefitbeta
CPP + OAS (Canada)Retirement & International Suite/canada/retirement-benefitbeta
Australian SuperannuationRetirement & International Suite/australia/superannuation/contributionsbeta
ADA Compliance RequirementsCompliance & Data Suite/ada/requirementsbeta
Child Support CalculationCompliance & Data Suite/child-support/calculatebeta
Multi-State Employment LawCompliance & Data Suite/employment-law/lookupbeta
FAFSA Student Aid IndexCompliance & Data Suite/fafsa/saibeta
Immigration Points & EligibilityCompliance & Data Suite/immigration/calculatebeta
Professional Credential VerificationCompliance & Data Suite/credentials/verifybeta
FDA Enforcement & Warning LettersCompliance & Data Suite/fda/enforcement/searchbeta
SaaS Terms of Service ComplianceCompliance & Data Suite/tos/check-compliancebeta
Supplier Diversity CertificationCompliance & Data Suite/supplier-diversity/certificationsbeta
Platform Content Policy ComplianceCompliance & Data Suite/content-policy/checkbeta
Flight Delay CompensationCompliance & Data Suite/flight/check-compensationbeta
Patent Expiration & MaintenanceCompliance & Data Suite/patent/statusbeta
Generic Drug Entry DateCompliance & Data Suite/pharma/generic-entrybeta