{
  "$schema": "https://govschema.org/spec/v0.3/govschema.schema.json",
  "govschemaVersion": "0.3.0",
  "id": "ch/zh/sta/berufsauslagen",
  "version": "1.0.0",
  "title": "Switzerland (Canton Zürich) Professional Expense Deductions Schedule (Berufsauslagen 2025)",
  "description": "The Canton of Zürich's companion schedule to the personal income and wealth tax return for natural persons (ch/zh/sta/steuererklaerung-natuerliche-personen), used by an employed taxpayer (Unselbständigerwerbende) to compute the deductible professional/work-related expenses (Berufsauslagen) referenced by the main return's own Ziffer 11.1 (Person 1) and Ziffer 11.2 (Person 2). The 2-page source form mirrors the same seven-section layout once per person (page 1 for Person 1, page 2 for Person 2, each independently completed and transferred to the main return): commuting costs between home and workplace (public-transit subscription, a flat-rate bicycle/moped allowance, and a private-car/motorcycle worksheet, subtotalled and capped), extra meal costs for away-from-home working or shift/night work, other costs required to carry out the occupation (a flat-rate or itemized-actual choice), extra costs for an out-of-town weekly residence, side-job expenses (flat-rate or itemized-actual), the resulting total professional-expense deduction, and the four alternative statutory justifications for deducting private-vehicle commuting costs instead of public-transit fare. This document models: the household/employment header (AHVN13, municipality, name, employer, workplace address) for each person; every numbered state-tax/federal-tax amount pair a filer enters directly (the private-vehicle commuting sub-table collapsed into one free-text field per this registry's established treatment of unbounded repeating tables, GSP-0009); the private-vehicle-use justification checkboxes; and the final per-person, per-tax-column total that transfers onto the main return. It does NOT model: the underlying Lohnausweis (salary certificate) net-wage figure the 3%-of-net-wage flat rate is computed from (a value belonging to the main return / employer's own certificate, not this schedule); the free-form itemized statement (Aufstellung) a filer attaches when claiming actual costs above a flat rate, represented only as a gated `documents[]` requirement; or any office-only field. It does not submit the return; the live source (zh.ch / the ZHprivateTax online filing portal) is always authoritative. GovSchema is independent and is not affiliated with, endorsed by, or operated by the Government of Switzerland, the Canton of Zürich, or its Kantonales Steueramt.",
  "status": "draft",
  "jurisdiction": {
    "country": "CH",
    "level": "subnational",
    "subdivision": "CH-ZH"
  },
  "authority": {
    "name": "Kanton Zürich — Finanzdirektion, Kantonales Steueramt Zürich",
    "abbreviation": "StA ZH",
    "url": "https://www.zh.ch/de/steuern-finanzen/steuern/steuern-natuerliche-personen.html"
  },
  "process": {
    "type": "filing",
    "language": "de-CH"
  },
  "source": {
    "url": "https://www.zh.ch/content/dam/zhweb/bilder-dokumente/themen/steuern-finanzen/steuern/natuerlichepersonen/2025/est-formulare/360%20Berufsauslagen%20ZH%202025%20HA%20DEF.pdf",
    "retrievedAt": "2026-07-08",
    "documentRef": "StA Form. 360 (2024) 12.25 — Berufsauslagen 2025, Kanton Zürich (2-page schedule: Person 1 on p.1, Person 2 on p.2), read together with the main return it is a companion to, ch/zh/sta/steuererklaerung-natuerliche-personen, whose own lines 220/240 (Ziffer 11.1/11.2) reference this document by name, and with the Kantonales Steueramt Zürich's own 40-page 'Wegleitung zur Steuererklärung 2025' at https://www.zh.ch/content/dam/zhweb/bilder-dokumente/themen/steuern-finanzen/steuern/natuerlichepersonen/2025/est-wegleitungen/305_Wegleitung_ZH_2025_HA%20bf%20DEF.pdf, whose pp.13-14 restate every rate/cap printed on this form and whose p.36 carries an official worked specimen of this exact form."
  },
  "verification": {
    "method": "manual-source-review-v1",
    "lastVerifiedAt": "2026-07-08",
    "verifiedBy": "GovSchema Engineering (Standards Engineer)",
    "nextReviewBy": "2027-01-08",
    "notes": "GOV-1868: GovSchema Standard Research cycle. Closes the specific open backlog candidate CATALOG.md flagged after GOV-1854 (which authored the Wertschriftenverzeichnis and left the remaining six CH-ZH companion schedules as an open list), picking Berufsauslagen as the strongest remaining candidate since work-related expense deductions are claimed by nearly every salaried filer, unlike the securities schedule which only applies to investors. The form (360 Berufsauslagen ZH 2025 HA DEF.pdf, 71,793 bytes, 2 pages, %PDF-1.4, no /Encrypt) was fetched fresh this cycle directly from the same zh.ch tax-forms listing page GOV-1847/GOV-1854 used (HTTP 200, no login/CAPTCHA/WAF gate). pdfjs-dist text extraction (with full (x, y) coordinates) plus a pdf-lib AcroForm scan (`form.getFields()`) and a pdfjs-dist per-page Widget-annotation scan (`page.getAnnotations()`) both confirm zero fillable form fields across both pages — the same flat, non-AcroForm, print/reference-facsimile shape as its two CH-ZH sibling schemas. Unlike the main return, every statutory rate and cap this form's own lines depend on (CHF 700 flat bicycle/moped rate; CHF 5'200/CHF 3'300 commuting-cost caps; CHF 7.50/day-CHF 1'600/year and CHF 15/day-CHF 3'200/year meal-surcharge rates and caps; CHF 0.70/CHF 0.40 per-km car/motorcycle rates; the 3%-of-net-wage CHF 2'000-CHF 4'000 other-costs band; the 20%-of-side-income CHF 800-CHF 2'400 side-job band) is printed directly on the form's own two pages, so no separate Wegleitung lookup was required to fill in a missing figure — the Wegleitung (fetched the same way, HTTP 200, 1,497,565 bytes, 40 pages) was instead used only to (a) confirm no additional statutory cap exists for the one line the form itself defers entirely to the Wegleitung (line 2860/2861, extra costs for an out-of-town weekly residence, per pp.13-14: a composite of an uncapped actual-rent lodging component, a CHF 15/day-CHF 3'200/year meal component, and an already-counted-elsewhere home-trip component, confirming this line is correctly left as a plain filer-entered amount rather than a fixed cap), (b) confirm the exact statutory wording of the four private-vehicle-use justifications (pp.13, matching the form's own checkboxes 2041-2044 verbatim), and (c) cross-check this schema's own worked mock-data example against the Wegleitung's own official specimen of this exact form (p.36, a fully filled Berufsauslagen 2025 for 'Muster-Meister Felix', Kanton Zürich, AHVN13 756.1234.5678.90: CHF 700 bicycle flat rate at line 202, CHF 1'600 capped meal surcharge at line 206, CHF 2'515 other-costs flat-rate deduction at line 212, all other lines blank, totalling CHF 4'815 at line 220 for both tax columns), rendered to PNG via node-canvas and visually confirmed to match this schema's field layout before any field name was assigned. See VERIFICATION.md for the full field-by-field source mapping, every disclosed scope decision, and a separately-authored (fabricated, not copied from the official specimen) worked mock-data example."
  },
  "maturity": {
    "level": "structural-reference",
    "criteria": {
      "structuralReference": true,
      "verifiedSchema": false,
      "agentReadySchema": false,
      "executionTestedSchema": false
    },
    "method": "maturity-self-assessment-v1",
    "assertedBy": "GovSchema Engineering (Standards Engineer)",
    "assertedAt": "2026-07-08"
  },
  "license": "CC-BY-4.0",
  "fields": [
    {
      "name": "ahvn13RemainingDigitsPerson1",
      "label": "AHVN13 (13-stellig)",
      "type": "string",
      "classification": "sensitive-pii",
      "description": "The remaining 10 digits of Person 1's 13-digit Swiss social security number (AHVN13); the first three digits, 756 (Switzerland's fixed country prefix), are pre-printed in the form's own boxes. Printed only on Person 1's page; Person 2's own AHVN13 is not separately requested on this schedule.",
      "sourceRef": "p.1, header",
      "validation": {
        "pattern": "^[0-9]{10}$"
      }
    },
    {
      "name": "gemeinde",
      "label": "Gemeinde",
      "type": "string",
      "description": "The taxpayer's municipality of residence (Gemeinde) within Canton Zürich.",
      "sourceRef": "p.1, header",
      "validation": {
        "maxLength": 100
      }
    },
    {
      "name": "namePerson1",
      "label": "Name (Person 1)",
      "type": "string",
      "classification": "pii",
      "description": "Person 1's surname.",
      "sourceRef": "p.1, header",
      "validation": {
        "maxLength": 100
      }
    },
    {
      "name": "vornamePerson1",
      "label": "Vorname (Person 1)",
      "type": "string",
      "classification": "pii",
      "description": "Person 1's first name.",
      "sourceRef": "p.1, header",
      "validation": {
        "maxLength": 100
      }
    },
    {
      "name": "arbeitgeberPerson1",
      "label": "Arbeitgeber (Person 1)",
      "type": "string",
      "classification": "pii",
      "description": "Name of Person 1's employer.",
      "sourceRef": "p.1, header",
      "validation": {
        "maxLength": 200
      }
    },
    {
      "name": "arbeitsortStrassePerson1",
      "label": "Arbeitsort / Strasse (Person 1)",
      "type": "string",
      "classification": "pii",
      "description": "Person 1's place and street of work.",
      "sourceRef": "p.1, header",
      "validation": {
        "maxLength": 200
      }
    },
    {
      "name": "namePerson2",
      "label": "Name (Person 2)",
      "type": "string",
      "classification": "pii",
      "description": "Person 2's surname, completed only when Person 2 also has deductible professional expenses (joint return).",
      "sourceRef": "p.2, header",
      "validation": {
        "maxLength": 100
      }
    },
    {
      "name": "vornamePerson2",
      "label": "Vorname (Person 2)",
      "type": "string",
      "classification": "pii",
      "description": "Person 2's first name.",
      "sourceRef": "p.2, header",
      "validation": {
        "maxLength": 100
      }
    },
    {
      "name": "arbeitgeberPerson2",
      "label": "Arbeitgeber (Person 2)",
      "type": "string",
      "classification": "pii",
      "description": "Name of Person 2's employer.",
      "sourceRef": "p.2, header",
      "validation": {
        "maxLength": 200
      }
    },
    {
      "name": "arbeitsortStrassePerson2",
      "label": "Arbeitsort / Strasse (Person 2)",
      "type": "string",
      "classification": "pii",
      "description": "Person 2's place and street of work.",
      "sourceRef": "p.2, header",
      "validation": {
        "maxLength": 200
      }
    },
    {
      "name": "publicTransitSubscriptionCostsPerson1StateTax",
      "label": "1.1 Abonnementkosten für öffentliche Verkehrsmittel — Staatssteuer (Person 1)",
      "type": "number",
      "classification": "financial",
      "description": "Person 1's necessary subscription costs for regular use of public transport (train, boat, tram, bus) between home and workplace, state-tax column.",
      "sourceRef": "p.1, line 201 (Staatssteuer)"
    },
    {
      "name": "publicTransitSubscriptionCostsPerson1FederalTax",
      "label": "1.1 Abonnementkosten für öffentliche Verkehrsmittel — Bundessteuer (Person 1)",
      "type": "number",
      "classification": "financial",
      "description": "Same as publicTransitSubscriptionCostsPerson1StateTax, federal-tax column.",
      "sourceRef": "p.1, line 201 (Bundessteuer)"
    },
    {
      "name": "bicycleMopedFlatRatePerson1StateTax",
      "label": "1.2 Fahrrad, Kleinmotorrad pauschal CHF 700 — Staatssteuer (Person 1)",
      "type": "number",
      "classification": "financial",
      "description": "Flat-rate deduction of CHF 700 for Person 1's regular use of their own bicycle or small motorcycle with a yellow number plate (Kleinmotorrad), state-tax column.",
      "sourceRef": "p.1, line 202 (Staatssteuer)",
      "validation": {
        "minimum": 0,
        "maximum": 700
      }
    },
    {
      "name": "bicycleMopedFlatRatePerson1FederalTax",
      "label": "1.2 Fahrrad, Kleinmotorrad pauschal CHF 700 — Bundessteuer (Person 1)",
      "type": "number",
      "classification": "financial",
      "description": "Same as bicycleMopedFlatRatePerson1StateTax, federal-tax column.",
      "sourceRef": "p.1, line 202 (Bundessteuer)",
      "validation": {
        "minimum": 0,
        "maximum": 700
      }
    },
    {
      "name": "carMotorcycleCommutingDetailsPerson1",
      "label": "1.3 Auto, Motorrad — Person 1",
      "type": "string",
      "classification": "financial",
      "description": "Person 1's private-car/motorcycle commuting worksheet, completed only in the exceptional cases listed in reasonNoPublicTransportPerson1/reasonTimeSavingsOver1HourPerson1/reasonEmployerRequiredPerson1/reasonMedicalUnableToUsePublicTransportPerson1: for up to two workplaces, whether the vehicle is a car (CHF -.70/km) or motorcycle with a white plate (CHF -.40/km), whether it is leased (geleastes Fahrzeug), the workplace, number of working days, distance in km, number of trips per day, km per year, and the resulting deduction before rounding. Collapsed into one free-text field per the source table's own two repeating rows, consistent with this registry's established treatment of unbounded repeating tables under GovSchema v0.3's flat field model (GSP-0009). An employee with a company car available cannot claim any commuting-cost deduction under this section.",
      "sourceRef": "p.1, line 1.3 table",
      "validation": {
        "maxLength": 1000
      }
    },
    {
      "name": "carMotorcycleDeductionPerson1StateTax",
      "label": "1.3 Auto, Motorrad — Abzug CHF ohne Rappen — Staatssteuer (Person 1)",
      "type": "number",
      "classification": "financial",
      "description": "Total deduction computed from carMotorcycleCommutingDetailsPerson1 (both workplace rows combined), state-tax column.",
      "sourceRef": "p.1, line 204 (Staatssteuer)"
    },
    {
      "name": "carMotorcycleDeductionPerson1FederalTax",
      "label": "1.3 Auto, Motorrad — Abzug CHF ohne Rappen — Bundessteuer (Person 1)",
      "type": "number",
      "classification": "financial",
      "description": "Same as carMotorcycleDeductionPerson1StateTax, federal-tax column.",
      "sourceRef": "p.1, line 204 (Bundessteuer)"
    },
    {
      "name": "commutingCostsSubtotalPerson1StateTax",
      "label": "Zwischentotal — Staatssteuer (Person 1)",
      "type": "number",
      "classification": "financial",
      "description": "Subtotal of Person 1's commuting-cost lines (publicTransitSubscriptionCostsPerson1StateTax + bicycleMopedFlatRatePerson1StateTax + carMotorcycleDeductionPerson1StateTax), state-tax column, capped at CHF 5'200.",
      "sourceRef": "p.1, line 205 (Staatssteuer)",
      "validation": {
        "minimum": 0,
        "maximum": 5200
      }
    },
    {
      "name": "commutingCostsSubtotalPerson1FederalTax",
      "label": "Zwischentotal — Bundessteuer (Person 1)",
      "type": "number",
      "classification": "financial",
      "description": "Same as commutingCostsSubtotalPerson1StateTax, federal-tax column, capped at CHF 3'300.",
      "sourceRef": "p.1, line 205 (Bundessteuer)",
      "validation": {
        "minimum": 0,
        "maximum": 3300
      }
    },
    {
      "name": "mealSurchargeEmployerSubsidizedPerson1StateTax",
      "label": "2.1 Mehrkosten Verpflegung, Arbeitgeber verbilligt — Staatssteuer (Person 1)",
      "type": "number",
      "classification": "financial",
      "description": "Extra meal costs for Person 1 when eating away from home because the work-break duration does not allow returning home, and the employer subsidizes meals (canteen, staff restaurant, cash contribution, meal vouchers) but the employee still incurs extra cost: CHF 7.50 per working day, capped at CHF 1'600/year for a filer who eats away from home on an ongoing basis, state-tax column.",
      "sourceRef": "p.1, line 206 (Staatssteuer)",
      "validation": {
        "minimum": 0,
        "maximum": 1600
      }
    },
    {
      "name": "mealSurchargeEmployerSubsidizedPerson1FederalTax",
      "label": "2.1 Mehrkosten Verpflegung, Arbeitgeber verbilligt — Bundessteuer (Person 1)",
      "type": "number",
      "classification": "financial",
      "description": "Same as mealSurchargeEmployerSubsidizedPerson1StateTax, federal-tax column.",
      "sourceRef": "p.1, line 206 (Bundessteuer)",
      "validation": {
        "minimum": 0,
        "maximum": 1600
      }
    },
    {
      "name": "mealSurchargeFullyEmployeeBornePerson1StateTax",
      "label": "2.1 Mehrkosten Verpflegung, voll zu Lasten des Arbeitnehmers — Staatssteuer (Person 1)",
      "type": "number",
      "classification": "financial",
      "description": "Extra meal costs for Person 1 when the away-from-home meal is entirely at the employee's own expense: CHF 15 per working day, capped at CHF 3'200/year for ongoing away-from-home eating, state-tax column.",
      "sourceRef": "p.1, line 208 (Staatssteuer)",
      "validation": {
        "minimum": 0,
        "maximum": 3200
      }
    },
    {
      "name": "mealSurchargeFullyEmployeeBornePerson1FederalTax",
      "label": "2.1 Mehrkosten Verpflegung, voll zu Lasten des Arbeitnehmers — Bundessteuer (Person 1)",
      "type": "number",
      "classification": "financial",
      "description": "Same as mealSurchargeFullyEmployeeBornePerson1StateTax, federal-tax column.",
      "sourceRef": "p.1, line 208 (Bundessteuer)",
      "validation": {
        "minimum": 0,
        "maximum": 3200
      }
    },
    {
      "name": "shiftNightWorkDaysPerson1",
      "label": "2.2 Schicht-/Nachtarbeit, Anzahl Tage (Person 1)",
      "type": "integer",
      "classification": "financial",
      "description": "Number of days Person 1 worked a continuous shift of at least eight hours, or night work, that qualifies for the shift/night-work meal surcharge (irregular/staggered working hours count as shift work if neither main meal can be taken at home at the usual time). Shared between both tax columns.",
      "sourceRef": "p.1, line 210 area, Anzahl Tage",
      "validation": {
        "minimum": 0,
        "maximum": 366
      }
    },
    {
      "name": "shiftNightWorkCompensationPerson1StateTax",
      "label": "2.2 Schicht-/Nachtarbeit — Staatssteuer (Person 1)",
      "type": "number",
      "classification": "financial",
      "description": "Shift/night-work meal surcharge for Person 1: CHF 15 per qualifying day (shiftNightWorkDaysPerson1), capped at CHF 3'200/year for ongoing shift/night work. These deductions may not be combined with mealSurchargeEmployerSubsidizedPerson1StateTax/mealSurchargeFullyEmployeeBornePerson1StateTax for the same days, state-tax column.",
      "sourceRef": "p.1, line 210 (Staatssteuer)",
      "validation": {
        "minimum": 0,
        "maximum": 3200
      }
    },
    {
      "name": "shiftNightWorkCompensationPerson1FederalTax",
      "label": "2.2 Schicht-/Nachtarbeit — Bundessteuer (Person 1)",
      "type": "number",
      "classification": "financial",
      "description": "Same as shiftNightWorkCompensationPerson1StateTax, federal-tax column.",
      "sourceRef": "p.1, line 210 (Bundessteuer)",
      "validation": {
        "minimum": 0,
        "maximum": 3200
      }
    },
    {
      "name": "otherProfessionalCostsFlatRatePerson1StateTax",
      "label": "3. Übrige Berufskosten, pauschal — Staatssteuer (Person 1)",
      "type": "number",
      "classification": "financial",
      "description": "Flat-rate deduction for other costs required to carry out Person 1's occupation (work clothing, tools including IT hardware/software, professional literature, a private home office, professional-association dues): 3% of net wage per the salary certificate (Lohnausweis), minimum CHF 2'000, maximum CHF 4'000, state-tax column. Net wage is gross wage less AHV/IV/EO and ALV contributions, ongoing occupational-pension contributions (including those from pay rises), and mandatory non-occupational-accident-insurance premiums.",
      "sourceRef": "p.1, line 212 (Staatssteuer)",
      "validation": {
        "minimum": 2000,
        "maximum": 4000
      }
    },
    {
      "name": "otherProfessionalCostsFlatRatePerson1FederalTax",
      "label": "3. Übrige Berufskosten, pauschal — Bundessteuer (Person 1)",
      "type": "number",
      "classification": "financial",
      "description": "Same as otherProfessionalCostsFlatRatePerson1StateTax, federal-tax column.",
      "sourceRef": "p.1, line 212 (Bundessteuer)",
      "validation": {
        "minimum": 2000,
        "maximum": 4000
      }
    },
    {
      "name": "otherProfessionalCostsActualPerson1StateTax",
      "label": "3. Übrige Berufskosten, bzw. effektiv gemäss Aufstellung — Staatssteuer (Person 1)",
      "type": "number",
      "classification": "financial",
      "description": "Actual other professional costs claimed instead of otherProfessionalCostsFlatRatePerson1StateTax, when they exceed the flat rate, per an itemized statement (Aufstellung) filed with the return, state-tax column.",
      "sourceRef": "p.1, line 213 (Staatssteuer)"
    },
    {
      "name": "otherProfessionalCostsActualPerson1FederalTax",
      "label": "3. Übrige Berufskosten, bzw. effektiv gemäss Aufstellung — Bundessteuer (Person 1)",
      "type": "number",
      "classification": "financial",
      "description": "Same as otherProfessionalCostsActualPerson1StateTax, federal-tax column.",
      "sourceRef": "p.1, line 213 (Bundessteuer)"
    },
    {
      "name": "weeklyResidenceExtraCostsPerson1StateTax",
      "label": "4. Mehrkosten bei auswärtigem Wochenaufenthalt — Staatssteuer (Person 1)",
      "type": "number",
      "classification": "financial",
      "description": "Extra costs for Person 1's out-of-town weekly residence (auswärtiger Wochenaufenthalt), per an itemized statement (Aufstellung, see Wegleitung): the necessary extra cost of away-from-home dinner (CHF 15/working day, or CHF 3'200/year for a full-year weekly residence), the actual rent for a room at the place of work, and the cost of the weekly trip home (ordinarily only public-transport costs, already claimed under Ziffer 1 of this schedule rather than here). No separate statutory cap is printed for this line's combined total; state-tax column.",
      "sourceRef": "p.1, line 2860 (Staatssteuer)"
    },
    {
      "name": "weeklyResidenceExtraCostsPerson1FederalTax",
      "label": "4. Mehrkosten bei auswärtigem Wochenaufenthalt — Bundessteuer (Person 1)",
      "type": "number",
      "classification": "financial",
      "description": "Same as weeklyResidenceExtraCostsPerson1StateTax, federal-tax column.",
      "sourceRef": "p.1, line 2860 (Bundessteuer)"
    },
    {
      "name": "sideJobExpensesFlatRatePerson1StateTax",
      "label": "5. Auslagen bei Nebenerwerb, pauschal — Staatssteuer (Person 1)",
      "type": "number",
      "classification": "financial",
      "description": "Flat-rate deduction for all expenses (including commuting and away-from-home meals) related to Person 1's employed side job(s): 20% of side-job income, minimum CHF 800, maximum CHF 2'400 in total, state-tax column.",
      "sourceRef": "p.1, line 216 (Staatssteuer)",
      "validation": {
        "minimum": 800,
        "maximum": 2400
      }
    },
    {
      "name": "sideJobExpensesFlatRatePerson1FederalTax",
      "label": "5. Auslagen bei Nebenerwerb, pauschal — Bundessteuer (Person 1)",
      "type": "number",
      "classification": "financial",
      "description": "Same as sideJobExpensesFlatRatePerson1StateTax, federal-tax column.",
      "sourceRef": "p.1, line 216 (Bundessteuer)",
      "validation": {
        "minimum": 800,
        "maximum": 2400
      }
    },
    {
      "name": "sideJobExpensesActualPerson1StateTax",
      "label": "5. Auslagen bei Nebenerwerb, bzw. effektiv gemäss Aufstellung — Staatssteuer (Person 1)",
      "type": "number",
      "classification": "financial",
      "description": "Actual side-job expenses claimed instead of sideJobExpensesFlatRatePerson1StateTax, when they exceed the flat rate, detailed in and provable on request via an itemized statement (Aufstellung), state-tax column.",
      "sourceRef": "p.1, line 217 (Staatssteuer)"
    },
    {
      "name": "sideJobExpensesActualPerson1FederalTax",
      "label": "5. Auslagen bei Nebenerwerb, bzw. effektiv gemäss Aufstellung — Bundessteuer (Person 1)",
      "type": "number",
      "classification": "financial",
      "description": "Same as sideJobExpensesActualPerson1StateTax, federal-tax column.",
      "sourceRef": "p.1, line 217 (Bundessteuer)"
    },
    {
      "name": "totalProfessionalExpensesPerson1StateTax",
      "label": "6. Total der Berufsauslagen — Staatssteuer (Person 1)",
      "type": "number",
      "required": true,
      "classification": "financial",
      "description": "Person 1's total deductible professional expenses, state-tax column. Transfers to the main return's professionalExpensesPerson1StateTax field (Steuererklärung Seite 3, Ziffer 11.1).",
      "sourceRef": "p.1, line 220 (Staatssteuer)"
    },
    {
      "name": "totalProfessionalExpensesPerson1FederalTax",
      "label": "6. Total der Berufsauslagen — Bundessteuer (Person 1)",
      "type": "number",
      "required": true,
      "classification": "financial",
      "description": "Person 1's total deductible professional expenses, federal-tax column. Transfers to the main return's professionalExpensesPerson1FederalTax field (Steuererklärung Seite 3, Ziffer 11.1).",
      "sourceRef": "p.1, line 220 (Bundessteuer)"
    },
    {
      "name": "reasonNoPublicTransportPerson1",
      "label": "7. Fehlen eines öffentlichen Verkehrsmittels (Person 1)",
      "type": "boolean",
      "description": "Whether Person 1 claims private-vehicle commuting costs because no public transport is available: the home or workplace is at least 1 km from the nearest stop, or no public transport runs at the start/end of the work day.",
      "sourceRef": "p.1, line 2041"
    },
    {
      "name": "reasonTimeSavingsOver1HourPerson1",
      "label": "7. Zeitersparnis von über 1 Stunde bei Benützung des privaten Motorfahrzeuges (Person 1)",
      "type": "boolean",
      "description": "Whether Person 1 claims private-vehicle commuting costs because using the private vehicle (door-to-door, round trip) saves more than one hour compared with public transport.",
      "sourceRef": "p.1, line 2042"
    },
    {
      "name": "reasonEmployerRequiredPerson1",
      "label": "7. Ständige Benützung während der Arbeitszeit auf Verlangen und gegen Entschädigung des Arbeitgebers (Person 1)",
      "type": "boolean",
      "description": "Whether Person 1 claims private-vehicle commuting costs because the employer requires ongoing use of the private vehicle during working hours and compensates for it, while paying no allowance for the home-workplace commute itself. A written confirmation from the employer must be filed with the return.",
      "sourceRef": "p.1, line 2043"
    },
    {
      "name": "reasonMedicalUnableToUsePublicTransportPerson1",
      "label": "7. Unmöglichkeit der Benützung des öffentl. Verkehrsmittels zufolge Krankheit / Gebrechlichkeit (Person 1)",
      "type": "boolean",
      "description": "Whether Person 1 claims private-vehicle commuting costs because illness or infirmity makes using public transport impossible. A doctor's certificate (Arztzeugnis) must be filed with the return.",
      "sourceRef": "p.1, line 2044"
    },
    {
      "name": "publicTransitSubscriptionCostsPerson2StateTax",
      "label": "1.1 Abonnementkosten für öffentliche Verkehrsmittel — Staatssteuer (Person 2)",
      "type": "number",
      "classification": "financial",
      "description": "Person 2's necessary subscription costs for regular use of public transport between home and workplace, state-tax column.",
      "sourceRef": "p.2, line 221 (Staatssteuer)"
    },
    {
      "name": "publicTransitSubscriptionCostsPerson2FederalTax",
      "label": "1.1 Abonnementkosten für öffentliche Verkehrsmittel — Bundessteuer (Person 2)",
      "type": "number",
      "classification": "financial",
      "description": "Same as publicTransitSubscriptionCostsPerson2StateTax, federal-tax column.",
      "sourceRef": "p.2, line 221 (Bundessteuer)"
    },
    {
      "name": "bicycleMopedFlatRatePerson2StateTax",
      "label": "1.2 Fahrrad, Kleinmotorrad pauschal CHF 700 — Staatssteuer (Person 2)",
      "type": "number",
      "classification": "financial",
      "description": "Flat-rate deduction of CHF 700 for Person 2's regular use of their own bicycle or small motorcycle with a yellow number plate, state-tax column.",
      "sourceRef": "p.2, line 222 (Staatssteuer)",
      "validation": {
        "minimum": 0,
        "maximum": 700
      }
    },
    {
      "name": "bicycleMopedFlatRatePerson2FederalTax",
      "label": "1.2 Fahrrad, Kleinmotorrad pauschal CHF 700 — Bundessteuer (Person 2)",
      "type": "number",
      "classification": "financial",
      "description": "Same as bicycleMopedFlatRatePerson2StateTax, federal-tax column.",
      "sourceRef": "p.2, line 222 (Bundessteuer)",
      "validation": {
        "minimum": 0,
        "maximum": 700
      }
    },
    {
      "name": "carMotorcycleCommutingDetailsPerson2",
      "label": "1.3 Auto, Motorrad — Person 2",
      "type": "string",
      "classification": "financial",
      "description": "Same as carMotorcycleCommutingDetailsPerson1, for Person 2.",
      "sourceRef": "p.2, line 1.3 table",
      "validation": {
        "maxLength": 1000
      }
    },
    {
      "name": "carMotorcycleDeductionPerson2StateTax",
      "label": "1.3 Auto, Motorrad — Abzug CHF ohne Rappen — Staatssteuer (Person 2)",
      "type": "number",
      "classification": "financial",
      "description": "Total deduction computed from carMotorcycleCommutingDetailsPerson2 (both workplace rows combined), state-tax column.",
      "sourceRef": "p.2, line 224 (Staatssteuer)"
    },
    {
      "name": "carMotorcycleDeductionPerson2FederalTax",
      "label": "1.3 Auto, Motorrad — Abzug CHF ohne Rappen — Bundessteuer (Person 2)",
      "type": "number",
      "classification": "financial",
      "description": "Same as carMotorcycleDeductionPerson2StateTax, federal-tax column.",
      "sourceRef": "p.2, line 224 (Bundessteuer)"
    },
    {
      "name": "commutingCostsSubtotalPerson2StateTax",
      "label": "Zwischentotal — Staatssteuer (Person 2)",
      "type": "number",
      "classification": "financial",
      "description": "Subtotal of Person 2's commuting-cost lines (publicTransitSubscriptionCostsPerson2StateTax + bicycleMopedFlatRatePerson2StateTax + carMotorcycleDeductionPerson2StateTax), state-tax column, capped at CHF 5'200.",
      "sourceRef": "p.2, line 225 (Staatssteuer)",
      "validation": {
        "minimum": 0,
        "maximum": 5200
      }
    },
    {
      "name": "commutingCostsSubtotalPerson2FederalTax",
      "label": "Zwischentotal — Bundessteuer (Person 2)",
      "type": "number",
      "classification": "financial",
      "description": "Same as commutingCostsSubtotalPerson2StateTax, federal-tax column, capped at CHF 3'300.",
      "sourceRef": "p.2, line 225 (Bundessteuer)",
      "validation": {
        "minimum": 0,
        "maximum": 3300
      }
    },
    {
      "name": "mealSurchargeEmployerSubsidizedPerson2StateTax",
      "label": "2.1 Mehrkosten Verpflegung, Arbeitgeber verbilligt — Staatssteuer (Person 2)",
      "type": "number",
      "classification": "financial",
      "description": "Same as mealSurchargeEmployerSubsidizedPerson1StateTax, for Person 2, state-tax column.",
      "sourceRef": "p.2, line 226 (Staatssteuer)",
      "validation": {
        "minimum": 0,
        "maximum": 1600
      }
    },
    {
      "name": "mealSurchargeEmployerSubsidizedPerson2FederalTax",
      "label": "2.1 Mehrkosten Verpflegung, Arbeitgeber verbilligt — Bundessteuer (Person 2)",
      "type": "number",
      "classification": "financial",
      "description": "Same as mealSurchargeEmployerSubsidizedPerson2StateTax, federal-tax column.",
      "sourceRef": "p.2, line 226 (Bundessteuer)",
      "validation": {
        "minimum": 0,
        "maximum": 1600
      }
    },
    {
      "name": "mealSurchargeFullyEmployeeBornePerson2StateTax",
      "label": "2.1 Mehrkosten Verpflegung, voll zu Lasten des Arbeitnehmers — Staatssteuer (Person 2)",
      "type": "number",
      "classification": "financial",
      "description": "Same as mealSurchargeFullyEmployeeBornePerson1StateTax, for Person 2, state-tax column.",
      "sourceRef": "p.2, line 228 (Staatssteuer)",
      "validation": {
        "minimum": 0,
        "maximum": 3200
      }
    },
    {
      "name": "mealSurchargeFullyEmployeeBornePerson2FederalTax",
      "label": "2.1 Mehrkosten Verpflegung, voll zu Lasten des Arbeitnehmers — Bundessteuer (Person 2)",
      "type": "number",
      "classification": "financial",
      "description": "Same as mealSurchargeFullyEmployeeBornePerson2StateTax, federal-tax column.",
      "sourceRef": "p.2, line 228 (Bundessteuer)",
      "validation": {
        "minimum": 0,
        "maximum": 3200
      }
    },
    {
      "name": "shiftNightWorkDaysPerson2",
      "label": "2.2 Schicht-/Nachtarbeit, Anzahl Tage (Person 2)",
      "type": "integer",
      "classification": "financial",
      "description": "Same as shiftNightWorkDaysPerson1, for Person 2.",
      "sourceRef": "p.2, line 230 area, Anzahl Tage",
      "validation": {
        "minimum": 0,
        "maximum": 366
      }
    },
    {
      "name": "shiftNightWorkCompensationPerson2StateTax",
      "label": "2.2 Schicht-/Nachtarbeit — Staatssteuer (Person 2)",
      "type": "number",
      "classification": "financial",
      "description": "Same as shiftNightWorkCompensationPerson1StateTax, for Person 2, state-tax column.",
      "sourceRef": "p.2, line 230 (Staatssteuer)",
      "validation": {
        "minimum": 0,
        "maximum": 3200
      }
    },
    {
      "name": "shiftNightWorkCompensationPerson2FederalTax",
      "label": "2.2 Schicht-/Nachtarbeit — Bundessteuer (Person 2)",
      "type": "number",
      "classification": "financial",
      "description": "Same as shiftNightWorkCompensationPerson2StateTax, federal-tax column.",
      "sourceRef": "p.2, line 230 (Bundessteuer)",
      "validation": {
        "minimum": 0,
        "maximum": 3200
      }
    },
    {
      "name": "otherProfessionalCostsFlatRatePerson2StateTax",
      "label": "3. Übrige Berufskosten, pauschal — Staatssteuer (Person 2)",
      "type": "number",
      "classification": "financial",
      "description": "Same as otherProfessionalCostsFlatRatePerson1StateTax, for Person 2, state-tax column.",
      "sourceRef": "p.2, line 232 (Staatssteuer)",
      "validation": {
        "minimum": 2000,
        "maximum": 4000
      }
    },
    {
      "name": "otherProfessionalCostsFlatRatePerson2FederalTax",
      "label": "3. Übrige Berufskosten, pauschal — Bundessteuer (Person 2)",
      "type": "number",
      "classification": "financial",
      "description": "Same as otherProfessionalCostsFlatRatePerson2StateTax, federal-tax column.",
      "sourceRef": "p.2, line 232 (Bundessteuer)",
      "validation": {
        "minimum": 2000,
        "maximum": 4000
      }
    },
    {
      "name": "otherProfessionalCostsActualPerson2StateTax",
      "label": "3. Übrige Berufskosten, bzw. effektiv gemäss Aufstellung — Staatssteuer (Person 2)",
      "type": "number",
      "classification": "financial",
      "description": "Same as otherProfessionalCostsActualPerson1StateTax, for Person 2, state-tax column.",
      "sourceRef": "p.2, line 233 (Staatssteuer)"
    },
    {
      "name": "otherProfessionalCostsActualPerson2FederalTax",
      "label": "3. Übrige Berufskosten, bzw. effektiv gemäss Aufstellung — Bundessteuer (Person 2)",
      "type": "number",
      "classification": "financial",
      "description": "Same as otherProfessionalCostsActualPerson2StateTax, federal-tax column.",
      "sourceRef": "p.2, line 233 (Bundessteuer)"
    },
    {
      "name": "weeklyResidenceExtraCostsPerson2StateTax",
      "label": "4. Mehrkosten bei auswärtigem Wochenaufenthalt — Staatssteuer (Person 2)",
      "type": "number",
      "classification": "financial",
      "description": "Same as weeklyResidenceExtraCostsPerson1StateTax, for Person 2, state-tax column.",
      "sourceRef": "p.2, line 2861 (Staatssteuer)"
    },
    {
      "name": "weeklyResidenceExtraCostsPerson2FederalTax",
      "label": "4. Mehrkosten bei auswärtigem Wochenaufenthalt — Bundessteuer (Person 2)",
      "type": "number",
      "classification": "financial",
      "description": "Same as weeklyResidenceExtraCostsPerson2StateTax, federal-tax column.",
      "sourceRef": "p.2, line 2861 (Bundessteuer)"
    },
    {
      "name": "sideJobExpensesFlatRatePerson2StateTax",
      "label": "5. Auslagen bei Nebenerwerb, pauschal — Staatssteuer (Person 2)",
      "type": "number",
      "classification": "financial",
      "description": "Same as sideJobExpensesFlatRatePerson1StateTax, for Person 2, state-tax column.",
      "sourceRef": "p.2, line 236 (Staatssteuer)",
      "validation": {
        "minimum": 800,
        "maximum": 2400
      }
    },
    {
      "name": "sideJobExpensesFlatRatePerson2FederalTax",
      "label": "5. Auslagen bei Nebenerwerb, pauschal — Bundessteuer (Person 2)",
      "type": "number",
      "classification": "financial",
      "description": "Same as sideJobExpensesFlatRatePerson2StateTax, federal-tax column.",
      "sourceRef": "p.2, line 236 (Bundessteuer)",
      "validation": {
        "minimum": 800,
        "maximum": 2400
      }
    },
    {
      "name": "sideJobExpensesActualPerson2StateTax",
      "label": "5. Auslagen bei Nebenerwerb, bzw. effektiv gemäss Aufstellung — Staatssteuer (Person 2)",
      "type": "number",
      "classification": "financial",
      "description": "Same as sideJobExpensesActualPerson1StateTax, for Person 2, state-tax column.",
      "sourceRef": "p.2, line 237 (Staatssteuer)"
    },
    {
      "name": "sideJobExpensesActualPerson2FederalTax",
      "label": "5. Auslagen bei Nebenerwerb, bzw. effektiv gemäss Aufstellung — Bundessteuer (Person 2)",
      "type": "number",
      "classification": "financial",
      "description": "Same as sideJobExpensesActualPerson2StateTax, federal-tax column.",
      "sourceRef": "p.2, line 237 (Bundessteuer)"
    },
    {
      "name": "totalProfessionalExpensesPerson2StateTax",
      "label": "6. Total der Berufsauslagen — Staatssteuer (Person 2)",
      "type": "number",
      "required": true,
      "classification": "financial",
      "description": "Person 2's total deductible professional expenses, state-tax column. Transfers to the main return's professionalExpensesPerson2StateTax field (Steuererklärung Seite 3, Ziffer 11.2).",
      "sourceRef": "p.2, line 240 (Staatssteuer)"
    },
    {
      "name": "totalProfessionalExpensesPerson2FederalTax",
      "label": "6. Total der Berufsauslagen — Bundessteuer (Person 2)",
      "type": "number",
      "required": true,
      "classification": "financial",
      "description": "Person 2's total deductible professional expenses, federal-tax column. Transfers to the main return's professionalExpensesPerson2FederalTax field (Steuererklärung Seite 3, Ziffer 11.2).",
      "sourceRef": "p.2, line 240 (Bundessteuer)"
    },
    {
      "name": "reasonNoPublicTransportPerson2",
      "label": "7. Fehlen eines öffentlichen Verkehrsmittels (Person 2)",
      "type": "boolean",
      "description": "Same as reasonNoPublicTransportPerson1, for Person 2.",
      "sourceRef": "p.2, line 2241"
    },
    {
      "name": "reasonTimeSavingsOver1HourPerson2",
      "label": "7. Zeitersparnis von über 1 Stunde bei Benützung des privaten Motorfahrzeuges (Person 2)",
      "type": "boolean",
      "description": "Same as reasonTimeSavingsOver1HourPerson1, for Person 2.",
      "sourceRef": "p.2, line 2242"
    },
    {
      "name": "reasonEmployerRequiredPerson2",
      "label": "7. Ständige Benützung während der Arbeitszeit auf Verlangen und gegen Entschädigung des Arbeitgebers (Person 2)",
      "type": "boolean",
      "description": "Same as reasonEmployerRequiredPerson1, for Person 2. A written confirmation from the employer must be filed with the return.",
      "sourceRef": "p.2, line 2243"
    },
    {
      "name": "reasonMedicalUnableToUsePublicTransportPerson2",
      "label": "7. Unmöglichkeit der Benützung des öffentl. Verkehrsmittels zufolge Krankheit / Gebrechlichkeit (Person 2)",
      "type": "boolean",
      "description": "Same as reasonMedicalUnableToUsePublicTransportPerson1, for Person 2. A doctor's certificate (Arztzeugnis) must be filed with the return.",
      "sourceRef": "p.2, line 2244"
    }
  ],
  "documents": [
    {
      "id": "expenseItemizationAufstellung",
      "label": "Aufstellung über die tatsächlichen Berufsauslagen bzw. Auslagen bei Nebenerwerb",
      "category": "supporting-evidence",
      "required": false,
      "belongsTo": "applicant",
      "sourceRef": "p.1-2, lines 213/217/233/237",
      "requiredWhen": {
        "any": [
          { "field": "otherProfessionalCostsActualPerson1StateTax", "greaterThan": 0 },
          { "field": "otherProfessionalCostsActualPerson2StateTax", "greaterThan": 0 },
          { "field": "sideJobExpensesActualPerson1StateTax", "greaterThan": 0 },
          { "field": "sideJobExpensesActualPerson2StateTax", "greaterThan": 0 }
        ]
      }
    },
    {
      "id": "weeklyResidenceItemizationAufstellung",
      "label": "Aufstellung über die Mehrkosten bei auswärtigem Wochenaufenthalt (siehe Wegleitung)",
      "category": "supporting-evidence",
      "required": false,
      "belongsTo": "applicant",
      "sourceRef": "p.1-2, lines 2860/2861",
      "requiredWhen": {
        "any": [
          { "field": "weeklyResidenceExtraCostsPerson1StateTax", "greaterThan": 0 },
          { "field": "weeklyResidenceExtraCostsPerson2StateTax", "greaterThan": 0 }
        ]
      }
    },
    {
      "id": "employerConfirmationForRequiredVehicleUse",
      "label": "Bestätigung des Arbeitgebers über ständige Benützung des privaten Motorfahrzeuges",
      "category": "supporting-evidence",
      "required": false,
      "belongsTo": "other",
      "sourceRef": "p.13 of the Wegleitung, criterion 3",
      "requiredWhen": {
        "any": [
          { "field": "reasonEmployerRequiredPerson1", "equals": true },
          { "field": "reasonEmployerRequiredPerson2", "equals": true }
        ]
      }
    },
    {
      "id": "medicalCertificateForVehicleUse",
      "label": "Arztzeugnis über die Unmöglichkeit der Benützung öffentlicher Verkehrsmittel",
      "category": "supporting-evidence",
      "required": false,
      "belongsTo": "applicant",
      "sourceRef": "p.1-2, lines 2044/2244",
      "requiredWhen": {
        "any": [
          { "field": "reasonMedicalUnableToUsePublicTransportPerson1", "equals": true },
          { "field": "reasonMedicalUnableToUsePublicTransportPerson2", "equals": true }
        ]
      }
    }
  ],
  "steps": [
    {
      "id": "header",
      "title": "Personalien und Arbeitsverhältnis (identification and employment)",
      "fields": [
        "ahvn13RemainingDigitsPerson1",
        "gemeinde",
        "namePerson1",
        "vornamePerson1",
        "arbeitgeberPerson1",
        "arbeitsortStrassePerson1",
        "namePerson2",
        "vornamePerson2",
        "arbeitgeberPerson2",
        "arbeitsortStrassePerson2"
      ],
      "next": "commuting_person1"
    },
    {
      "id": "commuting_person1",
      "title": "1. Fahrkosten zwischen Wohn- und Arbeitsstätte (Person 1)",
      "fields": [
        "publicTransitSubscriptionCostsPerson1StateTax",
        "publicTransitSubscriptionCostsPerson1FederalTax",
        "bicycleMopedFlatRatePerson1StateTax",
        "bicycleMopedFlatRatePerson1FederalTax",
        "carMotorcycleCommutingDetailsPerson1",
        "carMotorcycleDeductionPerson1StateTax",
        "carMotorcycleDeductionPerson1FederalTax",
        "commutingCostsSubtotalPerson1StateTax",
        "commutingCostsSubtotalPerson1FederalTax"
      ],
      "next": "expenses_person1"
    },
    {
      "id": "expenses_person1",
      "title": "2.-5. Mehrkosten, übrige Berufskosten und Auslagen bei Nebenerwerb (Person 1)",
      "fields": [
        "mealSurchargeEmployerSubsidizedPerson1StateTax",
        "mealSurchargeEmployerSubsidizedPerson1FederalTax",
        "mealSurchargeFullyEmployeeBornePerson1StateTax",
        "mealSurchargeFullyEmployeeBornePerson1FederalTax",
        "shiftNightWorkDaysPerson1",
        "shiftNightWorkCompensationPerson1StateTax",
        "shiftNightWorkCompensationPerson1FederalTax",
        "otherProfessionalCostsFlatRatePerson1StateTax",
        "otherProfessionalCostsFlatRatePerson1FederalTax",
        "otherProfessionalCostsActualPerson1StateTax",
        "otherProfessionalCostsActualPerson1FederalTax",
        "weeklyResidenceExtraCostsPerson1StateTax",
        "weeklyResidenceExtraCostsPerson1FederalTax",
        "sideJobExpensesFlatRatePerson1StateTax",
        "sideJobExpensesFlatRatePerson1FederalTax",
        "sideJobExpensesActualPerson1StateTax",
        "sideJobExpensesActualPerson1FederalTax"
      ],
      "next": "total_person1"
    },
    {
      "id": "total_person1",
      "title": "6.-7. Total und Begründung Motorfahrzeug (Person 1)",
      "fields": [
        "totalProfessionalExpensesPerson1StateTax",
        "totalProfessionalExpensesPerson1FederalTax",
        "reasonNoPublicTransportPerson1",
        "reasonTimeSavingsOver1HourPerson1",
        "reasonEmployerRequiredPerson1",
        "reasonMedicalUnableToUsePublicTransportPerson1"
      ],
      "next": "commuting_person2"
    },
    {
      "id": "commuting_person2",
      "title": "1. Fahrkosten zwischen Wohn- und Arbeitsstätte (Person 2)",
      "fields": [
        "publicTransitSubscriptionCostsPerson2StateTax",
        "publicTransitSubscriptionCostsPerson2FederalTax",
        "bicycleMopedFlatRatePerson2StateTax",
        "bicycleMopedFlatRatePerson2FederalTax",
        "carMotorcycleCommutingDetailsPerson2",
        "carMotorcycleDeductionPerson2StateTax",
        "carMotorcycleDeductionPerson2FederalTax",
        "commutingCostsSubtotalPerson2StateTax",
        "commutingCostsSubtotalPerson2FederalTax"
      ],
      "next": "expenses_person2"
    },
    {
      "id": "expenses_person2",
      "title": "2.-5. Mehrkosten, übrige Berufskosten und Auslagen bei Nebenerwerb (Person 2)",
      "fields": [
        "mealSurchargeEmployerSubsidizedPerson2StateTax",
        "mealSurchargeEmployerSubsidizedPerson2FederalTax",
        "mealSurchargeFullyEmployeeBornePerson2StateTax",
        "mealSurchargeFullyEmployeeBornePerson2FederalTax",
        "shiftNightWorkDaysPerson2",
        "shiftNightWorkCompensationPerson2StateTax",
        "shiftNightWorkCompensationPerson2FederalTax",
        "otherProfessionalCostsFlatRatePerson2StateTax",
        "otherProfessionalCostsFlatRatePerson2FederalTax",
        "otherProfessionalCostsActualPerson2StateTax",
        "otherProfessionalCostsActualPerson2FederalTax",
        "weeklyResidenceExtraCostsPerson2StateTax",
        "weeklyResidenceExtraCostsPerson2FederalTax",
        "sideJobExpensesFlatRatePerson2StateTax",
        "sideJobExpensesFlatRatePerson2FederalTax",
        "sideJobExpensesActualPerson2StateTax",
        "sideJobExpensesActualPerson2FederalTax"
      ],
      "next": "total_person2"
    },
    {
      "id": "total_person2",
      "title": "6.-7. Total und Begründung Motorfahrzeug (Person 2)",
      "fields": [
        "totalProfessionalExpensesPerson2StateTax",
        "totalProfessionalExpensesPerson2FederalTax",
        "reasonNoPublicTransportPerson2",
        "reasonTimeSavingsOver1HourPerson2",
        "reasonEmployerRequiredPerson2",
        "reasonMedicalUnableToUsePublicTransportPerson2"
      ]
    }
  ]
}