Jamaica Annual Return of Income and Tax Payable for Individuals (Form IT01)

Candidate selection

GOV-4383 ("GovSchema Standard Research"). The GOV-4360 cycle scouted Jamaica as a brand-new jurisdiction and banked four STRONG candidates beyond the Business Formation vertical it opened with (see CATALOG.md's Known Gaps entry 0f): DMV (subsequently authored via GOV-4376, jm/taj/driving-licence-application), Passport (subsequently authored via GOV-4367, jm/pica/passport-application), Visa (the Jamaican Embassy in Washington DC's Form J, still open), and Taxes (Tax Administration Jamaica's Form IT01, "Return of Income — Individuals"). The GOV-4376 cycle's own re-scouting notes recorded IT01 as byte-matching the banked ~174KB estimate exactly but flagged it as a flat, non-AcroForm, ~56-line-item return left open "for a future cycle with a larger authoring budget." This cycle authors that banked candidate.

Jamaica's remaining open item, Visa (Form J), was re-checked but not chosen: the GOV-4376 cycle found its host migrated from embassyofjamaica.org to embwashington.mfaft.gov.jm and its byte size grew from an estimated ~94KB to 525,611 bytes since the original banking note, a large enough drift to warrant a full fresh re-scout rather than treating the banked description as still accurate. Taxes was the lower-risk pick this cycle: independently re-verified byte-for-byte against the banked estimate with no drift.

Reaching the live source

The banked note gave only the host and an approximate byte count, not the exact path; the live document link was relocated by web search and re-fetched directly:

• https://www.jamaicatax.gov.jm/documents/10181/123967/it01.pdf/bd010927-29a5-48dc-afea-cf4ef85d3077
• HTTP 200, Content-Type: application/pdf, Content-Length: 174411 bytes, Last-Modified: Fri, 06 Feb 2015 23:05:00 GMT.
• No login, CAPTCHA, or WAF gate — a plain unauthenticated curl request with no session/cookie state reached it cleanly.
• sha256 31bf9df3b3a2be5300e69dc8cf4bd124e1daf206964e5e7c0f82b47965478bd6.
• PDF header %PDF-1. at byte 0 — confirmed by clean pdfjs-dist text-layer extraction across all 5 pages, no OCR/scan-image fallback needed.

Extraction method

Extracted with pdfjs-dist (vendored at /tmp/node_modules/pdfjs-dist, CommonJS build at legacy/build/pdf.js). getAnnotations() was run against every page first and returned zero /Widget annotations throughout — a genuine flat (non-AcroForm) specimen despite the PDF's own document catalog carrying an /AcroForm dictionary reference (an empty or vestigial one, not a functioning fillable-field layer). getTextContent() then read every text item's raw string and its transform x/y position across all 5 pages, grouped by rounded y-coordinate to reconstruct each printed line in top-to-bottom order.

Document structure

• Page 1: Section A (General Information — Name, TRN, Home/Business Mailing Address, Trade Name, Occupation, New-Address/Revised-Return tick boxes) and Section B (Summary of Income, Lines 7-34).
• Page 2: Section C (Deductions, Lines 35-42), Section D (Tax Computation, Lines 01/02 then 43-47; Credits, Lines 48-53; Net Tax Payable, Lines 54-56), and Section E (Declaration, plus a Representative's Details block for agent/preparer-filed returns).
• Pages 3-5: "Notes and Instructions for Completion of IT01" — prose guidance keyed to each line number, not applicant-supplied data. Excluded from fields[]/documents[] entirely, but consulted throughout to confirm line semantics (e.g. the Line 02 threshold table, the Line 11 Adjustments sign convention).

Scope: excluded calculated/derived lines

Per this registry's standing closed decision to defer calculated/derived fields (GSP-0013 §7, founder-confirmed on GOV-302 — the same precedent this registry's zm/zra/individual-income-tax-return already applies to its own formula lines), every printed line computed purely by adding/subtracting other same-form lines, or by applying a published tax rate to another line, is excluded from fields[]. Each excluded line's own formula, as printed:

• Line 9, Gross Operating Profit (Subtract Line 8 from Line 7)
• Line 12, Total Expenses (Subtract Line 11 from Line 10)
• Line 13, Net Profit (Subtract Line 12 from Line 9)
• Line 16, Net Rental (Subtract Line 15 from Line 14)
• Line 20, Total (Add Lines 17, 18 & 19)
• Line 23, Total Income from Employments & Offices (Add Lines 20, 21 & 22)
• Line 27, Total Deductions (Add Lines 24, 25 & 26)
• Line 28, Net Income Arising from Employments & Offices (Subtract Line 27 from Line 23)
• Line 34, Total Income (Add Lines 13, 16, 28, 29, 30, 31, 32, & 33)
• Line 39, Total Deductions (Add Lines 35, 36, 37 & 38)
• Line 40, Statutory Income before Donations (Subtract Line 39 from Line 34)
• Line 42, Statutory Income after Donations (Subtract Line 41 from Line 40)
• Line 43, Threshold plus dividends from companies resident in Jamaica (Add Lines 01 and 02)
• Line 44, Statutory Income less threshold & dividends at Line 01 (Subtract Line 43 from Line 42)
• Line 45, Tax on Statutory Income less threshold & dividends at Line 01 (Line 44 x Rate____%) — the rate blank is part of this excluded line's own formula description, never a separately-numbered field in its own right.
• Line 46, Tax on dividends received from companies resident in Jamaica — a published-rate calculation per the form's own notes (0%/5%/15% by effective date), structurally the same class of exclusion as Line 45.
• Line 47, Total Tax on Statutory Income (Add Lines 45 and 46)
• Line 53, Total Credits (Add Lines 48, 49, 50, 51 & 52)
• Line 54, NET TAX PAYABLE (Subtract Line 53 from Line 47)
• Line 56, TAX PAYABLE/(REFUNDABLE) (Subtract Line 55 from Line 54)

Attached supporting schedules the form references inline ("Attach Schedule 1/2/3/4", "Attach P24/P24s/Certificates") are not modelled as documents[] entries: their own detailed line items are not printed on this form, the same scope boundary zm/zra/individual-income-tax-return draws around its own excluded Schedules 1-4. Each field whose line references an attachment cites it inline in sourceRef instead.

Disclosed findings and interpretation choices

1. Section D's own line numbering genuinely restarts at 01/02 before continuing at 43 — confirmed via each text item's own y-coordinate (Lines 01/02 sit directly below the "Section D - TAX COMPUTATION" header, both above Line 43's own row), not a pdfjs-dist extraction artifact. Lines 01 (dividendsReceivedResidentCompanies) and 02 (incomeAtNilRateThreshold) are the two direct inputs Line 43 adds together.
2. incomeAtNilRateThreshold (Line 02) is modelled as a direct field, not excluded as calculated, even though its value is looked up from a published year-by-year threshold table (page 4's own notes, e.g. "2013 - $507,312") rather than freely chosen by the filer: the source's own printed formula language ("Subtract Line X from Line Y", "Add Lines X and Y") never describes how Line 02 itself is derived — only how it is subsequently used by Line 43 — so Line 02 is a value the filer directly transcribes onto this form, structurally the same treatment this registry's bw/burs/individual-tax-return gives its own schedule-sourced businessChargeableIncomeOrLoss-class fields.
3. adjustments (Line 11) and donations (Line 41) are modelled without a minimum: 0 constraint, since the form's own notes for Line 11 state a net adjustment "could result in an increase or reduction to profit" and explicitly instruct that "any capital gain should be deducted" (i.e. the net figure can be negative), and Line 41's own computation (feeding a subtraction at Line 42) is not constrained non-negative by the source either — the same disclosed non-negative-constraint carve-out this registry's zm/zra/individual-income-tax-return already applies to its own profitLossForYear field (that document's Finding 8). Every other Section B/C/D money field is a plain income/expense/credit amount and is constrained minimum: 0.
4. businessMailingAddress (Item 3b) is modelled required: false, per the source's own qualifier "(if different from 3a.)" — the qualifier phrase sits at the x-coordinate directly under item 3b's own label (not 3a's), confirmed by re-checking each text item's x-position rather than trusting a y-grouped merged line — the field is only completed when it differs from the required homeAddress (Item 3a), and the source prints no separate boolean/checkbox this schema could gate on, the same no-printed-signal treatment zm/zra/individual-income-tax-return's own Tax Agent block (that document's Finding 6) already uses for its own analogous ungated optional fields.
5. newAddressIndicated and isRevisedReturn (Item 6) are modelled as two independent booleans, not a mutually-exclusive enum, since the source prints them as two separate tick boxes ("New Address" / "Revised Return") with no printed instruction restricting a filer to ticking only one.
6. Every Section B/C/D income, expense, and credit line is modelled required: false, despite the form's own blanket instruction "All sections MUST be completed": no individual filer has income or deductions in every one of these categories in a given year, and the source provides no explicit "NONE"/zero-value convention distinguishing a genuinely-zero line from an omitted one (unlike, e.g., bw/burs/individual-tax-return's own Guide, which explicitly instructs entering the word "NONE"). A GovSchema-driven submission's own omission of an inapplicable line is treated as the machine equivalent of leaving that line's box blank on the paper form.
7. The Representative's Details block (preparerName through preparerDate) is modelled bare-optional with no gating field, since Section E prints no checkbox distinguishing a self-filed return from one completed by a representative/agent/paid preparer — only the prose instruction "To be signed by Taxpayer only; Representatives, Agents and Paid Preparers please complete Representative's Details below" — the same no-printed-signal convention as Finding 4 and zm/zra/individual-income-tax-return's own Tax Agent block.
8. Excluded as official-use-only, not applicant-supplied data: Section E's own "FOR OFFICIAL USE" block.

Conformance

3 valid mock scenarios — valid-self-employed-business-income (a self-employed individual with Section B business income lines, Section C capital allowances and donations, and a taxpayer-signed declaration with no representative); valid-employment-and-rental-income (a PAYE employee with Section B employment and rental income lines, National Insurance and superannuation deductions, and PAYE tax credited); and valid-agent-prepared-with-dividends-and-revised-return (a revised return exercising isRevisedReturn, dividendsReceivedResidentCompanies / incomeAtNilRateThreshold, and the full Representative's Details block) — plus 7 mutation-control fixtures (one missing statically-required field from each of yearOfAssessment, name, trn, homeAddress, occupation, taxpayerSignature, declarationDate) and one unknown-field-rejected fixture, committed under conformance/jm/taj/individual-income-tax-return/1.0.0/.

An ephemeral, from-scratch conformance checker (deriving required rules directly from this schema's own fields[], discarded after use, not committed) ran all 11 fixtures: all 3 valid scenarios at 0 errors, all 7 mutation controls each raising exactly 1 error, and the unknown-field fixture correctly rejected. Validated clean with node tools/validate.mjs and node tools/validate-ajv.mjs, individually and as part of the full registry run. registry-index.json regenerated via npm run build-index in tools/govschema-client/.