# How filing your US income taxes works

> A process map exported from forks.world (https://forks.world). Author: Brian. Source: https://forks.world/p/cmv21y3zt0007if065llzeu36
> It describes who does what, in what order, and with which technology. Read the plain-language sections first; the JSON at the end is the exact, complete data.

## Summary

- 11 steps across 1 layer
- Persona: You, Employer, IRS
- Technology / systems: Tax software

## Pain points

Where this process hurts, worst first:

- **Pay the balance by the April deadline** (How filing your US income taxes works; painful): Owing a big bill is a common surprise

## How to read this file

- A process is made of **layers**. The main layer is the top level; any step of kind `subprocess` opens a detail layer with its own lanes and steps.
- **Lanes** are either persona (people/roles) or technology (systems). Each step belongs to one lane; `using` lists tools a person uses for that step.
- Step kinds: `start`, `task`, `decision` (its arrows carry the answer as a label), `subprocess`, `end`.

## How filing your US income taxes works

Lanes:
- You: person / role (id `you`)
- Employer: person / role (id `employer`)
- IRS: person / role (id `irs`)
- Tax software: technology / system (id `software`)

Steps, in the order they run:

1. **Takes tax out of each paycheck all year** [start; Employer; id `t1`]
   - then Sends you a W-2 in January
2. **Sends you a W-2 in January** [task; Employer; id `t2`]
   - then Gather W-2s, 1099s and receipts
3. **Gather W-2s, 1099s and receipts** [task; You; id `t3`]
   - then Take the standard deduction or itemize?
4. **Take the standard deduction or itemize?** [decision; You; id `t4`]
   - if "Standard" go to Enter income and claim the standard deduction; if "Itemize" go to List mortgage interest, charity and other deductions
5. **Enter income and claim the standard deduction** [task; Tax software; id `t5`]
   - then Calculate tax owed and credits
6. **Calculate tax owed and credits** [task; Tax software; id `t7`]
   - then Did you pay in too much?
7. **Did you pay in too much?** [decision; You; id `t8`]
   - if "Yes" go to Sends a refund in a few weeks; if "No" go to Pay the balance by the April deadline
8. **Sends a refund in a few weeks** [task; IRS; id `t9`]
   - then May check the return and ask questions
9. **May check the return and ask questions** [end; IRS; id `t11`]
10. **Pay the balance by the April deadline** [task; You; id `t10`] ⚠ PAIN POINT (painful): Owing a big bill is a common surprise
   - then May check the return and ask questions
11. **List mortgage interest, charity and other deductions** [task; Tax software; id `t6`]
   - then Calculate tax owed and credits

```mermaid
flowchart LR
  subgraph l_you["You"]
    n_t3["Gather W-2s, 1099s and receipts"]
    n_t4{"Take the standard deduction or itemize?"}
    n_t8{"Did you pay in too much?"}
    n_t10["Pay the balance by the April deadline"]
  end
  subgraph l_employer["Employer"]
    n_t1(["Takes tax out of each paycheck all year"])
    n_t2["Sends you a W-2 in January"]
  end
  subgraph l_irs["IRS"]
    n_t9["Sends a refund in a few weeks"]
    n_t11(["May check the return and ask questions"])
  end
  subgraph l_software["Tax software"]
    n_t5["Enter income and claim the standard deduction"]
    n_t6["List mortgage interest, charity and other deductions"]
    n_t7["Calculate tax owed and credits"]
  end
  n_t1 --> n_t2
  n_t2 --> n_t3
  n_t3 --> n_t4
  n_t4 -->|"Standard"| n_t5
  n_t4 -->|"Itemize"| n_t6
  n_t5 --> n_t7
  n_t6 --> n_t7
  n_t7 --> n_t8
  n_t8 -->|"Yes"| n_t9
  n_t8 -->|"No"| n_t10
  n_t9 --> n_t11
  n_t10 --> n_t11
```

## Full data (JSON)

```json
{
  "title": "How filing your US income taxes works",
  "maps": {
    "m_root": {
      "id": "m_root",
      "lanes": [
        {
          "id": "you",
          "name": "You",
          "type": "person"
        },
        {
          "id": "employer",
          "name": "Employer",
          "type": "person"
        },
        {
          "id": "irs",
          "name": "IRS",
          "type": "person"
        },
        {
          "id": "software",
          "name": "Tax software",
          "type": "system"
        }
      ],
      "steps": [
        {
          "id": "t1",
          "kind": "start",
          "lane": "employer",
          "next": [
            {
              "to": "t2"
            }
          ],
          "uses": [],
          "label": "Takes tax out of each paycheck all year"
        },
        {
          "id": "t2",
          "kind": "task",
          "lane": "employer",
          "next": [
            {
              "to": "t3"
            }
          ],
          "uses": [],
          "label": "Sends you a W-2 in January"
        },
        {
          "id": "t3",
          "kind": "task",
          "lane": "you",
          "next": [
            {
              "to": "t4"
            }
          ],
          "uses": [],
          "label": "Gather W-2s, 1099s and receipts"
        },
        {
          "id": "t4",
          "kind": "decision",
          "lane": "you",
          "next": [
            {
              "to": "t5",
              "label": "Standard"
            },
            {
              "to": "t6",
              "label": "Itemize"
            }
          ],
          "uses": [],
          "label": "Take the standard deduction or itemize?"
        },
        {
          "id": "t5",
          "kind": "task",
          "lane": "software",
          "next": [
            {
              "to": "t7"
            }
          ],
          "uses": [],
          "label": "Enter income and claim the standard deduction"
        },
        {
          "id": "t6",
          "kind": "task",
          "lane": "software",
          "next": [
            {
              "to": "t7"
            }
          ],
          "uses": [],
          "label": "List mortgage interest, charity and other deductions"
        },
        {
          "id": "t7",
          "kind": "task",
          "lane": "software",
          "next": [
            {
              "to": "t8"
            }
          ],
          "uses": [],
          "label": "Calculate tax owed and credits"
        },
        {
          "id": "t8",
          "kind": "decision",
          "lane": "you",
          "next": [
            {
              "to": "t9",
              "label": "Yes"
            },
            {
              "to": "t10",
              "label": "No"
            }
          ],
          "uses": [],
          "label": "Did you pay in too much?"
        },
        {
          "id": "t9",
          "kind": "task",
          "lane": "irs",
          "next": [
            {
              "to": "t11"
            }
          ],
          "uses": [],
          "label": "Sends a refund in a few weeks"
        },
        {
          "id": "t10",
          "kind": "task",
          "lane": "you",
          "next": [
            {
              "to": "t11"
            }
          ],
          "pain": {
            "note": "Owing a big bill is a common surprise",
            "level": 2
          },
          "uses": [],
          "label": "Pay the balance by the April deadline"
        },
        {
          "id": "t11",
          "kind": "end",
          "lane": "irs",
          "next": [],
          "uses": [],
          "label": "May check the return and ask questions"
        }
      ],
      "title": "How filing your US income taxes works",
      "parent": null
    }
  }
}
```