IRS SOI Table 1.4: add business, rental, royalty, farm-rental, partnership and S-corp net income/loss legs; give HT2/district 'net income (less loss)' columns their own concept ids

Start with packages/irs_soi/table_1_4/source_package.yaml and compare its existing estate/trust rows with the workbook columns listed in the issue. Then inspect packages/irs_soi/congressional_district_2022/source_package.yaml and the historic_table_2 packages for the affected source column ids and concept mappings. Add the listed income/loss legs and align the signed concept ids and labels; done means mappings match the cited IRS definitions and the requested test pins each source column id to its doc-guide definition.

Microcosm needs Table 1.4's one-sided income/loss legs for business, rental, royalty and pass-through income. They would serve as concept-matched national controls for the signed Historic Table 2 / congressional-district columns (PolicyEngine/microcosm#1228). The pinned feed carries none of them: its table_1_4 package has the estate/trust and other-income legs only.

1. Add the Table 1.4 legs (packages/irs_soi/table_1_4/source_package.yaml)

Same shape as the existing estate_trust_net_{income,loss}_{returns,amount} rows:

• amounts take value_scale: 1000;
• each leg is a broad_match to the positive part (net income) or the negative-part magnitude (net loss) of the signed PE-US input.

Excel columns from the workbooks Chronicle already pins (20in14ar.xls … 23in14ar.xls). The estate/trust letters this mapping produces (BH–BK / BL–BO / BX–CA / BX–CA) equal the package's current ones, which checks the mapping.

Notes for the concept evidence:

• Totals include farm rental. Table 1.4's "Total rental and royalty" includes Form 4835 farm rental. Historic Table 2's A25870 (Schedule E line 26) does not. HT2 A25870 is 0.919 of the Table 1.4 total net in TY2022 and TY2023, and 0.983 / 0.992 without farm rental.
• The rent loss column is pre-limitation. "Rent: Net loss" includes nondeductible (passive-limited) loss. The total-rental-and-royalty columns are post-limitation, so they are the line-26 legs.
• Partnership and S corporation layout. TY2020 publishes them combined. TY2021+ publishes them separately, and no combined net-income count exists after TY2020. HT2 N26270 (TY2020) equals the combined NI + NL returns within 0.12%.

2. Make the HT2 / district-file concept ids say "less loss"

HT2 and the district file publish N/A00900, N/A26270 and N/A25870. Their doc guides define these as "net income (less loss)", and in Form 1040 terms they are Schedule 1 line 3, Schedule E line 32 and Schedule E line 26.

• The district file collides with the new legs. packages/irs_soi/congressional_district_2022/source_package.yaml gives them the one-sided labels and concept ids that the Table 1.4 legs above would naturally use:

  • irs_soi.business_or_profession_net_income (and returns_with_…);
  • irs_soi.partnership_s_corporation_net_income;
  • irs_soi.rental_and_royalty_net_income.

  Labels: "Returns with business or profession net income", "Partnership and S-corporation net income", "Rental and royalty net income".

• HT2 is close but inconsistent. The historic_table_2 packages already label them "net income less loss". Their concept ids (irs_soi.schedule_c_income, irs_soi.partnership_scorp_income, irs_soi.rental_royalty_income) differ from the district file's for the same IRS column.

Proposal:

• give both families one signed concept id per line, e.g. irs_soi.business_or_profession_net_income_less_loss and irs_soi.returns_with_business_or_profession_net_income_or_loss;
• fix the district-file labels;
• keep the measure_ids stable, because Microcosm keys on them;
• add a test pinning each source_column_id to its doc-guide definition.

This is the same class as #307: one measure id naming two IRS measures, where net_capital_gains_* was the capital-gains case.

Consumer side

PolicyEngine/microcosm#1228 / microcosm#1230 binds the HT2 and district columns to signed model concepts that count a nonzero total. It refuses these measure ids from any family other than HT2 or the district file. Once these legs land, Microcosm can calibrate national positive and negative parts alongside the signed state rows. Its business_net_{profits,losses}, partnership_and_s_corp_{income,losses} and rent_and_royalty_net_{income,losses} concepts are reserved for exactly these columns.