Published

Tax Return / Filing

vr.wm-eco-032 · wm-eco-032-tax-return-filing

Represent a versioned tax declaration package, its filing attempts and authority acknowledgements so agents can prepare, validate, sign, transmit, amend and reconcile tax-reporting context without confusing submission with receipt, acceptance, assessment, payment, refund, compliance or finality.

World Models Society, people and institutions SOC.ECO.TAX

Bundle → Layer → Finding → Questions Classifiers What it is Why it exists Distinguishing features What robots and AI may and may not do Moral aspects Owners Links to other meta-models Identity and identifiers Direct properties Recognition Capabilities and actions Hazards and failure modes Standards and interfaces Context of use Sources

Bundle → Layer → Finding → Questions Filled

6 bundles · 12 layers · 24 findings · 72 questions

Identity, obligation, taxpayer and jurisdiction Identify one return aggregate, its versions, filing obligation and independently mastered parties

Return identity and classification

Groups governed return identity and classification for Tax Return / Filing.

Return, version, form, schema, profile, status and master system

Records return, version, form, schema, profile, status and master system as source-qualified Tax Return / Filing context while taxpayer, tax account, law, calculation engine, invoice, payment, refund, assessment, audit, dispute, enforcement and generic document masters remain independently identifiable.

Which stable return, version, taxpayer, obligation, tax period, jurisdiction, form, schema and external-master identities establish return, version, form, schema, profile, status and master system? identity
Who prepares, signs, transmits, receives, validates, assesses, pays, audits, contests or may rely on return, version, form, schema, profile, status and master system, for which purpose and under what authority? ownership
Which value, currency, unit, rule version, source, evidence, method, event time, knowledge time, uncertainty, successor lineage and projection loss qualify return, version, form, schema, profile, status and master system? validation

Original, amended, corrected, superseding, supplemental, final, nil and information-return class

Records original, amended, corrected, superseding, supplemental, final, nil and information-return class as source-qualified Tax Return / Filing context while taxpayer, tax account, law, calculation engine, invoice, payment, refund, assessment, audit, dispute, enforcement and generic document masters remain independently identifiable.

Which stable return, version, taxpayer, obligation, tax period, jurisdiction, form, schema and external-master identities establish original, amended, corrected, superseding, supplemental, final, nil and information-return class? classification
Who prepares, signs, transmits, receives, validates, assesses, pays, audits, contests or may rely on original, amended, corrected, superseding, supplemental, final, nil and information-return class, for which purpose and under what authority? authority
Which value, currency, unit, rule version, source, evidence, method, event time, knowledge time, uncertainty, successor lineage and projection loss qualify original, amended, corrected, superseding, supplemental, final, nil and information-return class? security

Taxpayer, representative, obligation and jurisdiction

Groups governed taxpayer, representative, obligation and jurisdiction for Tax Return / Filing.

Taxpayer, account, registration, tax type, period, obligation and jurisdiction reference

Records taxpayer, account, registration, tax type, period, obligation and jurisdiction reference as source-qualified Tax Return / Filing context while taxpayer, tax account, law, calculation engine, invoice, payment, refund, assessment, audit, dispute, enforcement and generic document masters remain independently identifiable.

Which stable return, version, taxpayer, obligation, tax period, jurisdiction, form, schema and external-master identities establish taxpayer, account, registration, tax type, period, obligation and jurisdiction reference? relationship
Who prepares, signs, transmits, receives, validates, assesses, pays, audits, contests or may rely on taxpayer, account, registration, tax type, period, obligation and jurisdiction reference, for which purpose and under what authority? requirement
Which value, currency, unit, rule version, source, evidence, method, event time, knowledge time, uncertainty, successor lineage and projection loss qualify taxpayer, account, registration, tax type, period, obligation and jurisdiction reference? privacy

Preparer, signer, representative, transmitter, software and authority role

Records preparer, signer, representative, transmitter, software and authority role as source-qualified Tax Return / Filing context while taxpayer, tax account, law, calculation engine, invoice, payment, refund, assessment, audit, dispute, enforcement and generic document masters remain independently identifiable.

Which stable return, version, taxpayer, obligation, tax period, jurisdiction, form, schema and external-master identities establish preparer, signer, representative, transmitter, software and authority role? authority
Who prepares, signs, transmits, receives, validates, assesses, pays, audits, contests or may rely on preparer, signer, representative, transmitter, software and authority role, for which purpose and under what authority? constraint
Which value, currency, unit, rule version, source, evidence, method, event time, knowledge time, uncertainty, successor lineage and projection loss qualify preparer, signer, representative, transmitter, software and authority role? retention

Declaration structure, facts, calculations and evidence Represent the versioned declaration package and its evidence without absorbing external masters

Sections, schedules, attachments, elections and disclosures

Groups governed sections, schedules, attachments, elections and disclosures for Tax Return / Filing.

Form section, line, schedule, supplementary page and attachment

Records form section, line, schedule, supplementary page and attachment as source-qualified Tax Return / Filing context while taxpayer, tax account, law, calculation engine, invoice, payment, refund, assessment, audit, dispute, enforcement and generic document masters remain independently identifiable.

Which stable return, version, taxpayer, obligation, tax period, jurisdiction, form, schema and external-master identities establish form section, line, schedule, supplementary page and attachment? composition
Who prepares, signs, transmits, receives, validates, assesses, pays, audits, contests or may rely on form section, line, schedule, supplementary page and attachment, for which purpose and under what authority? process
Which value, currency, unit, rule version, source, evidence, method, event time, knowledge time, uncertainty, successor lineage and projection loss qualify form section, line, schedule, supplementary page and attachment? access

Election, claim, disclosure, position, explanation and attestation

Records election, claim, disclosure, position, explanation and attestation as source-qualified Tax Return / Filing context while taxpayer, tax account, law, calculation engine, invoice, payment, refund, assessment, audit, dispute, enforcement and generic document masters remain independently identifiable.

Which stable return, version, taxpayer, obligation, tax period, jurisdiction, form, schema and external-master identities establish election, claim, disclosure, position, explanation and attestation? requirement
Who prepares, signs, transmits, receives, validates, assesses, pays, audits, contests or may rely on election, claim, disclosure, position, explanation and attestation, for which purpose and under what authority? event
Which value, currency, unit, rule version, source, evidence, method, event time, knowledge time, uncertainty, successor lineage and projection loss qualify election, claim, disclosure, position, explanation and attestation? exception

Reported facts, calculations and source evidence

Groups governed reported facts, calculations and source evidence for Tax Return / Filing.

Reported fact, amount, currency, unit, basis, deduction, credit and declared tax

Records reported fact, amount, currency, unit, basis, deduction, credit and declared tax as source-qualified Tax Return / Filing context while taxpayer, tax account, law, calculation engine, invoice, payment, refund, assessment, audit, dispute, enforcement and generic document masters remain independently identifiable.

Which stable return, version, taxpayer, obligation, tax period, jurisdiction, form, schema and external-master identities establish reported fact, amount, currency, unit, basis, deduction, credit and declared tax? measurement
Who prepares, signs, transmits, receives, validates, assesses, pays, audits, contests or may rely on reported fact, amount, currency, unit, basis, deduction, credit and declared tax, for which purpose and under what authority? measurement
Which value, currency, unit, rule version, source, evidence, method, event time, knowledge time, uncertainty, successor lineage and projection loss qualify reported fact, amount, currency, unit, basis, deduction, credit and declared tax? interoperability

Source document, ledger, invoice, payroll, payment and evidence reference

Records source document, ledger, invoice, payroll, payment and evidence reference as source-qualified Tax Return / Filing context while taxpayer, tax account, law, calculation engine, invoice, payment, refund, assessment, audit, dispute, enforcement and generic document masters remain independently identifiable.

Which stable return, version, taxpayer, obligation, tax period, jurisdiction, form, schema and external-master identities establish source document, ledger, invoice, payroll, payment and evidence reference? evidence
Who prepares, signs, transmits, receives, validates, assesses, pays, audits, contests or may rely on source document, ledger, invoice, payroll, payment and evidence reference, for which purpose and under what authority? evidence
Which value, currency, unit, rule version, source, evidence, method, event time, knowledge time, uncertainty, successor lineage and projection loss qualify source document, ledger, invoice, payroll, payment and evidence reference? decision

Preparation, validation, signature and authorization Preserve preparation controls, rule versions and delegated attestations before transmission

Schema, rule and cross-field validation

Groups governed schema, rule and cross-field validation for Tax Return / Filing.

Form, schema, taxonomy, code-set and business-rule version

Records form, schema, taxonomy, code-set and business-rule version as source-qualified Tax Return / Filing context while taxpayer, tax account, law, calculation engine, invoice, payment, refund, assessment, audit, dispute, enforcement and generic document masters remain independently identifiable.

Which stable return, version, taxpayer, obligation, tax period, jurisdiction, form, schema and external-master identities establish form, schema, taxonomy, code-set and business-rule version? validation
Who prepares, signs, transmits, receives, validates, assesses, pays, audits, contests or may rely on form, schema, taxonomy, code-set and business-rule version, for which purpose and under what authority? quality
Which value, currency, unit, rule version, source, evidence, method, event time, knowledge time, uncertainty, successor lineage and projection loss qualify form, schema, taxonomy, code-set and business-rule version? identity

Structural, business, cross-field, completeness, error, warning and waiver

Records structural, business, cross-field, completeness, error, warning and waiver as source-qualified Tax Return / Filing context while taxpayer, tax account, law, calculation engine, invoice, payment, refund, assessment, audit, dispute, enforcement and generic document masters remain independently identifiable.

Which stable return, version, taxpayer, obligation, tax period, jurisdiction, form, schema and external-master identities establish structural, business, cross-field, completeness, error, warning and waiver? quality
Who prepares, signs, transmits, receives, validates, assesses, pays, audits, contests or may rely on structural, business, cross-field, completeness, error, warning and waiver, for which purpose and under what authority? validation
Which value, currency, unit, rule version, source, evidence, method, event time, knowledge time, uncertainty, successor lineage and projection loss qualify structural, business, cross-field, completeness, error, warning and waiver? classification

Attestation, signature, consent and filing mandate

Groups governed attestation, signature, consent and filing mandate for Tax Return / Filing.

Declaration, attestation, signature, certificate, digest and signature time

Records declaration, attestation, signature, certificate, digest and signature time as source-qualified Tax Return / Filing context while taxpayer, tax account, law, calculation engine, invoice, payment, refund, assessment, audit, dispute, enforcement and generic document masters remain independently identifiable.

Which stable return, version, taxpayer, obligation, tax period, jurisdiction, form, schema and external-master identities establish declaration, attestation, signature, certificate, digest and signature time? provenance
Who prepares, signs, transmits, receives, validates, assesses, pays, audits, contests or may rely on declaration, attestation, signature, certificate, digest and signature time, for which purpose and under what authority? security
Which value, currency, unit, rule version, source, evidence, method, event time, knowledge time, uncertainty, successor lineage and projection loss qualify declaration, attestation, signature, certificate, digest and signature time? composition

Filing mandate, representative authority, consent, scope and responsibility

Records filing mandate, representative authority, consent, scope and responsibility as source-qualified Tax Return / Filing context while taxpayer, tax account, law, calculation engine, invoice, payment, refund, assessment, audit, dispute, enforcement and generic document masters remain independently identifiable.

Which stable return, version, taxpayer, obligation, tax period, jurisdiction, form, schema and external-master identities establish filing mandate, representative authority, consent, scope and responsibility? authority
Who prepares, signs, transmits, receives, validates, assesses, pays, audits, contests or may rely on filing mandate, representative authority, consent, scope and responsibility, for which purpose and under what authority? privacy
Which value, currency, unit, rule version, source, evidence, method, event time, knowledge time, uncertainty, successor lineage and projection loss qualify filing mandate, representative authority, consent, scope and responsibility? relationship

Filing transport, acknowledgement and authority response Track every attempt and response without turning submission into receipt, acceptance or assessment

Filing attempt, channel, envelope and payload

Groups governed filing attempt, channel, envelope and payload for Tax Return / Filing.

Attempt, channel, endpoint, envelope, payload, digest, idempotency and postmark

Records attempt, channel, endpoint, envelope, payload, digest, idempotency and postmark as source-qualified Tax Return / Filing context while taxpayer, tax account, law, calculation engine, invoice, payment, refund, assessment, audit, dispute, enforcement and generic document masters remain independently identifiable.

Which stable return, version, taxpayer, obligation, tax period, jurisdiction, form, schema and external-master identities establish attempt, channel, endpoint, envelope, payload, digest, idempotency and postmark? process
Who prepares, signs, transmits, receives, validates, assesses, pays, audits, contests or may rely on attempt, channel, endpoint, envelope, payload, digest, idempotency and postmark, for which purpose and under what authority? retention
Which value, currency, unit, rule version, source, evidence, method, event time, knowledge time, uncertainty, successor lineage and projection loss qualify attempt, channel, endpoint, envelope, payload, digest, idempotency and postmark? state

Transmission, retry, duplicate, withdrawal, replacement and delivery event

Records transmission, retry, duplicate, withdrawal, replacement and delivery event as source-qualified Tax Return / Filing context while taxpayer, tax account, law, calculation engine, invoice, payment, refund, assessment, audit, dispute, enforcement and generic document masters remain independently identifiable.

Which stable return, version, taxpayer, obligation, tax period, jurisdiction, form, schema and external-master identities establish transmission, retry, duplicate, withdrawal, replacement and delivery event? event
Who prepares, signs, transmits, receives, validates, assesses, pays, audits, contests or may rely on transmission, retry, duplicate, withdrawal, replacement and delivery event, for which purpose and under what authority? access
Which value, currency, unit, rule version, source, evidence, method, event time, knowledge time, uncertainty, successor lineage and projection loss qualify transmission, retry, duplicate, withdrawal, replacement and delivery event? lifecycle

Receipt, validation, acceptance and assessment boundary

Groups governed receipt, validation, acceptance and assessment boundary for Tax Return / Filing.

Acknowledgement, receipt, confirmation, rejection, error and correlation

Records acknowledgement, receipt, confirmation, rejection, error and correlation as source-qualified Tax Return / Filing context while taxpayer, tax account, law, calculation engine, invoice, payment, refund, assessment, audit, dispute, enforcement and generic document masters remain independently identifiable.

Which stable return, version, taxpayer, obligation, tax period, jurisdiction, form, schema and external-master identities establish acknowledgement, receipt, confirmation, rejection, error and correlation? evidence
Who prepares, signs, transmits, receives, validates, assesses, pays, audits, contests or may rely on acknowledgement, receipt, confirmation, rejection, error and correlation, for which purpose and under what authority? exception
Which value, currency, unit, rule version, source, evidence, method, event time, knowledge time, uncertainty, successor lineage and projection loss qualify acknowledgement, receipt, confirmation, rejection, error and correlation? temporal

Accepted-for-processing, assessment, notice, liability and refund reference

Records accepted-for-processing, assessment, notice, liability and refund reference as source-qualified Tax Return / Filing context while taxpayer, tax account, law, calculation engine, invoice, payment, refund, assessment, audit, dispute, enforcement and generic document masters remain independently identifiable.

Which stable return, version, taxpayer, obligation, tax period, jurisdiction, form, schema and external-master identities establish accepted-for-processing, assessment, notice, liability and refund reference? lifecycle
Who prepares, signs, transmits, receives, validates, assesses, pays, audits, contests or may rely on accepted-for-processing, assessment, notice, liability and refund reference, for which purpose and under what authority? interoperability
Which value, currency, unit, rule version, source, evidence, method, event time, knowledge time, uncertainty, successor lineage and projection loss qualify accepted-for-processing, assessment, notice, liability and refund reference? spatial

Lifecycle, amendment, payment and dispute references Represent independent lifecycle axes and non-destructive successor returns

Return lifecycle, deadlines, extensions and clocks

Groups governed return lifecycle, deadlines, extensions and clocks for Tax Return / Filing.

Draft, prepared, validated, signed, submitted, received, rejected, accepted, assessed, superseded and closed state

Records draft, prepared, validated, signed, submitted, received, rejected, accepted, assessed, superseded and closed state as source-qualified Tax Return / Filing context while taxpayer, tax account, law, calculation engine, invoice, payment, refund, assessment, audit, dispute, enforcement and generic document masters remain independently identifiable.

Which stable return, version, taxpayer, obligation, tax period, jurisdiction, form, schema and external-master identities establish draft, prepared, validated, signed, submitted, received, rejected, accepted, assessed, superseded and closed state? state
Who prepares, signs, transmits, receives, validates, assesses, pays, audits, contests or may rely on draft, prepared, validated, signed, submitted, received, rejected, accepted, assessed, superseded and closed state, for which purpose and under what authority? decision
Which value, currency, unit, rule version, source, evidence, method, event time, knowledge time, uncertainty, successor lineage and projection loss qualify draft, prepared, validated, signed, submitted, received, rejected, accepted, assessed, superseded and closed state? provenance

Period, due date, extension, late filing, effective, event and knowledge time

Records period, due date, extension, late filing, effective, event and knowledge time as source-qualified Tax Return / Filing context while taxpayer, tax account, law, calculation engine, invoice, payment, refund, assessment, audit, dispute, enforcement and generic document masters remain independently identifiable.

Which stable return, version, taxpayer, obligation, tax period, jurisdiction, form, schema and external-master identities establish period, due date, extension, late filing, effective, event and knowledge time? temporal
Who prepares, signs, transmits, receives, validates, assesses, pays, audits, contests or may rely on period, due date, extension, late filing, effective, event and knowledge time, for which purpose and under what authority? identity
Which value, currency, unit, rule version, source, evidence, method, event time, knowledge time, uncertainty, successor lineage and projection loss qualify period, due date, extension, late filing, effective, event and knowledge time? ownership

Amendment, correction and downstream references

Groups governed amendment, correction and downstream references for Tax Return / Filing.

Amendment, correction, supersession, withdrawal, predecessor, successor and change set

Records amendment, correction, supersession, withdrawal, predecessor, successor and change set as source-qualified Tax Return / Filing context while taxpayer, tax account, law, calculation engine, invoice, payment, refund, assessment, audit, dispute, enforcement and generic document masters remain independently identifiable.

Which stable return, version, taxpayer, obligation, tax period, jurisdiction, form, schema and external-master identities establish amendment, correction, supersession, withdrawal, predecessor, successor and change set? exception
Who prepares, signs, transmits, receives, validates, assesses, pays, audits, contests or may rely on amendment, correction, supersession, withdrawal, predecessor, successor and change set, for which purpose and under what authority? classification
Which value, currency, unit, rule version, source, evidence, method, event time, knowledge time, uncertainty, successor lineage and projection loss qualify amendment, correction, supersession, withdrawal, predecessor, successor and change set? authority

Payment, refund, offset, penalty, interest, audit, inquiry, appeal and collection reference

Records payment, refund, offset, penalty, interest, audit, inquiry, appeal and collection reference as source-qualified Tax Return / Filing context while taxpayer, tax account, law, calculation engine, invoice, payment, refund, assessment, audit, dispute, enforcement and generic document masters remain independently identifiable.

Which stable return, version, taxpayer, obligation, tax period, jurisdiction, form, schema and external-master identities establish payment, refund, offset, penalty, interest, audit, inquiry, appeal and collection reference? relationship
Who prepares, signs, transmits, receives, validates, assesses, pays, audits, contests or may rely on payment, refund, offset, penalty, interest, audit, inquiry, appeal and collection reference, for which purpose and under what authority? composition
Which value, currency, unit, rule version, source, evidence, method, event time, knowledge time, uncertainty, successor lineage and projection loss qualify payment, refund, offset, penalty, interest, audit, inquiry, appeal and collection reference? requirement

Governance, provenance, privacy, retention and interoperability Qualify every assertion, access decision and external projection for agent-safe use

Source, provenance, quality and time

Groups governed source, provenance, quality and time for Tax Return / Filing.

Source, actor, activity, derivation, conflict, confidence and quality measure

Records source, actor, activity, derivation, conflict, confidence and quality measure as source-qualified Tax Return / Filing context while taxpayer, tax account, law, calculation engine, invoice, payment, refund, assessment, audit, dispute, enforcement and generic document masters remain independently identifiable.

Which stable return, version, taxpayer, obligation, tax period, jurisdiction, form, schema and external-master identities establish source, actor, activity, derivation, conflict, confidence and quality measure? provenance
Who prepares, signs, transmits, receives, validates, assesses, pays, audits, contests or may rely on source, actor, activity, derivation, conflict, confidence and quality measure, for which purpose and under what authority? relationship
Which value, currency, unit, rule version, source, evidence, method, event time, knowledge time, uncertainty, successor lineage and projection loss qualify source, actor, activity, derivation, conflict, confidence and quality measure? constraint

Tax period, due, signature, submission, receipt, assessment, observation, ingestion and knowledge time

Records tax period, due, signature, submission, receipt, assessment, observation, ingestion and knowledge time as source-qualified Tax Return / Filing context while taxpayer, tax account, law, calculation engine, invoice, payment, refund, assessment, audit, dispute, enforcement and generic document masters remain independently identifiable.

Which stable return, version, taxpayer, obligation, tax period, jurisdiction, form, schema and external-master identities establish tax period, due, signature, submission, receipt, assessment, observation, ingestion and knowledge time? temporal
Who prepares, signs, transmits, receives, validates, assesses, pays, audits, contests or may rely on tax period, due, signature, submission, receipt, assessment, observation, ingestion and knowledge time, for which purpose and under what authority? state
Which value, currency, unit, rule version, source, evidence, method, event time, knowledge time, uncertainty, successor lineage and projection loss qualify tax period, due, signature, submission, receipt, assessment, observation, ingestion and knowledge time? process

Ownership, access, retention and loss-aware projection

Groups governed ownership, access, retention and loss-aware projection for Tax Return / Filing.

Owner, steward, tax secrecy, purpose, access, exception, audit, legal hold and tombstone

Records owner, steward, tax secrecy, purpose, access, exception, audit, legal hold and tombstone as source-qualified Tax Return / Filing context while taxpayer, tax account, law, calculation engine, invoice, payment, refund, assessment, audit, dispute, enforcement and generic document masters remain independently identifiable.

Which stable return, version, taxpayer, obligation, tax period, jurisdiction, form, schema and external-master identities establish owner, steward, tax secrecy, purpose, access, exception, audit, legal hold and tombstone? access
Who prepares, signs, transmits, receives, validates, assesses, pays, audits, contests or may rely on owner, steward, tax secrecy, purpose, access, exception, audit, legal hold and tombstone, for which purpose and under what authority? lifecycle
Which value, currency, unit, rule version, source, evidence, method, event time, knowledge time, uncertainty, successor lineage and projection loss qualify owner, steward, tax secrecy, purpose, access, exception, audit, legal hold and tombstone? event

Jurisdiction, form, schema, taxonomy, currency, conformance and mapping loss

Records jurisdiction, form, schema, taxonomy, currency, conformance and mapping loss as source-qualified Tax Return / Filing context while taxpayer, tax account, law, calculation engine, invoice, payment, refund, assessment, audit, dispute, enforcement and generic document masters remain independently identifiable.

Which stable return, version, taxpayer, obligation, tax period, jurisdiction, form, schema and external-master identities establish jurisdiction, form, schema, taxonomy, currency, conformance and mapping loss? interoperability
Who prepares, signs, transmits, receives, validates, assesses, pays, audits, contests or may rely on jurisdiction, form, schema, taxonomy, currency, conformance and mapping loss, for which purpose and under what authority? temporal
Which value, currency, unit, rule version, source, evidence, method, event time, knowledge time, uncertainty, successor lineage and projection loss qualify jurisdiction, form, schema, taxonomy, currency, conformance and mapping loss? measurement

Classifiers Filled

Family: World Models
Category: Society, people and institutions
Entry kind: aggregate
Navigation path: NAV.SOC.ECO.TAX
Domain: SOC.ECO.TAX
Industry: Cross-industry
Tags: taxreturnfilingsoc.eco.tax

What it is Filled

Owns return and revision identities; original, amended, corrected, superseding, supplemental, final, nil and information-return classes; taxpayer, tax account, registration, obligation, tax type, period and jurisdiction bindings; preparer, signer, representative, transmitter, software and tax-authority roles; form sections, lines, schedules, supplementary pages, elections, claims, disclosures, explanations and attachments; reported facts, amounts, currencies, units, bases, deductions, credits and declared-tax calculations; source-document and external-record evidence bindings; form, schema, taxonomy, code-set and business-rule versions; structural, completeness, cross-field and business validation; attestation, signature, mandate, consent and digest evidence; filing attempts, channels, endpoints, envelopes, payloads, postmarks, idempotency, retries and replacements; receipt confirmations, acknowledgements, rejection codes and accepted-for-processing responses; independent lifecycle axes and deadlines; non-destructive amendment, correction, supersession and withdrawal lineage; payment, refund, offset, penalty, interest, assessment, audit, inquiry, appeal, collection and records references; provenance, quality, clocks, tax secrecy, privacy, access, retention and loss-aware projections. External taxpayer, tax account, law, calculation-engine, invoice, payroll, payment, refund, assessment, audit, dispute, enforcement and generic document masters remain authoritative.

In scope

Return and revision identity, obligation, taxpayer, jurisdiction, form structure, facts, evidence, calculations, validation, signature, filing attempts and acknowledgements
Lifecycle, deadlines, amendments, downstream references, clocks, provenance, privacy, access, retention, validation and projections

Out of scope

Owning Taxpayer, Tax Account, Tax Law, Calculation Engine, Invoice, Payroll, Payment, Refund, Assessment, Audit, Dispute, Enforcement or generic Records masters
Treating prepared as signed, submitted as received, schema-valid as accepted, accepted-for-processing as assessed, declared tax as authority liability, or return amount as payment or refund
Autonomous legal attestation, signature, filing, payment, validation override, protected-data disclosure or record destruction

Why it exists Filled

Distinguishing features Filled

Holds the declaration package a taxpayer makes, not the tax account, the assessment or the tax law.
Separates prepared, signed, submitted, received, accepted and assessed as distinct states.
Amended and corrected returns are new revisions linked to the original, never overwrites.
Declared liability is the taxpayer's assertion; the authority's assessment is a separate record.

What robots and AI may and may not do Filled

Must not

Sign or attest a return on behalf of a taxpayer or preparer.
Submit a return or make a tax payment without delegated authority.
Suppress a validation error to force acceptance.
Disclose taxpayer data beyond the stated purpose.
Treat technical receipt as acceptance or as a final assessment.

Only with a human decision

Signing and submitting a return.
Deciding on an amendment or voluntary disclosure.
Taking a tax position where the law is uncertain.

May

Assemble a draft return from source evidence such as invoices and payroll results.
Validate the return against the published schema and business rules.
Record filing attempts and authority acknowledgements.
Track due dates and amendment windows.

Moral aspects Filled

Tax data reveals income, family situation and health-related deductions and is strictly confidential.
Errors can cause penalties for people who relied on an automated preparer.
Honest and complete filing supports a fair distribution of the public tax burden.

Who is affected

Taxpayers
Preparers and representatives
Tax authorities
Dependants and other persons named in returns

Owners Filled

Steward

Dimension owner, namespace authority, taxpayer and delegated tax, filing, finance, privacy, audit and records authorities

Roles

Taxpayer and accountable filer: Own the declaration, supplied facts, elections, attestations and accountable filing decisions.
Preparer and representative: Prepare authorized returns, retain evidence, disclose conflicts and act only within a documented mandate.
Return and filing steward: Own return identity, versions, validation, packaging, filing attempts, acknowledgements, corrections and operational reconciliation.
Tax authority: Own scoped obligations, forms, schemas, instructions, receipt, validation, acceptance, assessment and official response records.
Finance and payment steward: Own currencies, payment and refund transactions, reconciliations and accounting boundaries.
Privacy, security and audit authority: Own tax secrecy, purpose, access, segregation, monitoring, exception, legal-hold and review controls.
Interoperability and records steward: Own mappings, conformance, projection loss, retention and disposition policy.

Links to other meta-models Filled

references

WM-POL-011 - Resolve the provisional tax-policy or administration parent signal without granting containment or cascade mutation authority.
Taxpayer, Tax Account, Obligation, Tax Law, Invoice, Payroll, Payment, Refund, Assessment, Audit, Dispute, Enforcement and Records models - Resolve external identity, rule, source, transaction, authority and governance records without duplicating their lifecycles.

aligned

IRS MeF, HMRC digital filing, EU VAT, OECD reporting and CRA electronic filing profiles - Project version-pinned jurisdiction and tax-type profiles with declared scope and semantic loss.
XBRL, ISO 4217, RFC 3339, PROV-O, DQV, ODRL, XML Signature and OpenAPI 3.1.1 - Project reporting, currency, temporal, provenance, quality, policy, signature and API views without claiming universal conformance.

neighbor

WM-POL-011 - The unified registry supplies WM-POL-011 as a provisional parent signal only. Tax policy and administration remain external and no settled containment edge exists.
Taxpayer, tax account, obligation and tax law - The return binds external parties, accounts, obligations and versioned legal profiles; it does not own their identity or lifecycle.
Declaration, filing attempt, acknowledgement and assessment - A return revision declares facts, an attempt transmits a payload, an acknowledgement reports a channel or authority outcome, and an assessment is a separate authority determination.
Declared values, liability, payment and refund - Reported or calculated values do not prove an assessed liability, settled payment, offset, refund entitlement or refund execution.
Jurisdiction and interoperability standards - Each tax, reporting, currency, signature, privacy or schema source covers a scoped profile; every mapping is version-pinned and loss-declaring.

parent

WM-POL-011

What else AI and robots need to interact with it Filled

Sources Filled

Modernized e-File schemas and business rules - United States Internal Revenue Service
Modernized e-File overview - United States Internal Revenue Service
Publication 1345: Handbook for Authorized IRS e-file Providers - United States Internal Revenue Service
Publication 4163: Modernized e-File Information for Authorized IRS e-file Providers - United States Internal Revenue Service
Self Assessment tax return forms - HM Revenue and Customs
Self Assessment tax returns: corrections - HM Revenue and Customs
Making Tax Digital for Income Tax end-to-end service guide - HM Revenue and Customs
VAT Directive - European Union
General Data Protection Regulation - European Union
Tax Administration 3.0: The Digital Transformation of Tax Administration - OECD
Tax transparency resource centre: XML schemas and user guides - OECD
Country-by-country reporting for tax purposes - OECD
Amended Common Reporting Standard XML Schema User Guide - OECD
File returns - Canada Revenue Agency
File information returns electronically - Canada Revenue Agency
XBRL 2.1 - XBRL International
Report Packages 1.0 - XBRL International
ISO 4217 currency codes - International Organization for Standardization
RFC 3339: Date and Time on the Internet - Internet Engineering Task Force
PROV-O: The PROV Ontology - World Wide Web Consortium
Data Quality Vocabulary - World Wide Web Consortium
ODRL Information Model 2.2 - World Wide Web Consortium
XML Signature Syntax and Processing Version 1.1 - World Wide Web Consortium
OpenAPI Specification 3.1.1 - OpenAPI Initiative

Open questions

Canonically adjudicate the WM-POL-011 parent signal and register relations to taxpayer, account, obligation, law, invoice, payroll, payment, refund, assessment, audit, dispute, enforcement and records models.
Evaluate separate canonical tax-obligation, tax-return-revision, filing-attempt, acknowledgement, assessment, payment and refund models while preserving this aggregate as an assembly.
Create income, corporate, partnership, payroll, VAT, excise, customs, property, estate, gift, information-return, international, consolidated-group and sector profiles.
Benchmark and conformance-test forms, schemas, taxonomies, validation rules, signatures, deadlines, channels, acknowledgements, amendments and correction mappings.
Validate jurisdiction, tax-type, taxpayer-class, calculation, signature, tax-secrecy, privacy, assessment, payment, refund, audit, dispute, enforcement and retention policies.
Pin exact external releases and obtain independent tax, legal, filing, accounting, privacy, security, records and data-governance review before promotion beyond reviewable-draft assurance.
Claude and Grok each timed out on one bounded attempt; no independent external result was admitted.
WM-POL-011 is only a provisional parent signal and the frozen relation ledger contains no settled WM-ECO-032 edge.
Income, corporate, partnership, payroll, VAT, excise, customs, property, estate, gift, information-return, international, consolidated-group and sector profiles need separate validation.
Taxpayer identity, tax accounts, substantive tax law, calculation engines, source transactions, assessments, payments, refunds, audits, disputes, enforcement, privacy and retention remain adopting-Dimension profiles.
Every IRS, HMRC, EU, OECD, CRA, XBRL, ISO, RFC, PROV, DQV, ODRL, XML Signature and OpenAPI mapping needs exact release pins and conformance tests.

Machine files

Card as JSON Specification AGENTS.md Source Card backlog vercy.card/1

Provenance

world-models research · reviewable-draft

Built from: models/wm-eco-032-tax-return-filing/spec.yaml, ver-cy/world-models/card-supplements/wm-eco-032-tax-return-filing.json