Ingest passive vs nonpassive pass-through anchors (SOI 1065 passive/nonpassive tables, Pub 1304 Sch E lines, Form 8960 line 4, SCF non-active businesses)

Goal

Ingest the published anchors Microcosm needs to populate the new passive_partnership_s_corp_income engine input (PolicyEngine/policyengine-us#9306 — the §1411(c)(1)(A)(ii) NIIT leg). Today no passivity evidence exists anywhere in the Microcosm evidence base: the SCF employer-structure resource (qbi_employer_structure_v1) covers only actively managed businesses, and none of the 199A factsheets carry a passive/nonpassive split.

Candidate sources (each needs the usual source-identity pin + provenance class)

1. SOI Partnership Table 11 (or successor) — "Partnerships with net income (loss): Passive and nonpassive income (loss) by industrial group" (Form 1065 Schedule K-1 passive/nonpassive lines). Verify the current table id on https://www.irs.gov/statistics/soi-tax-stats-partnership-statistics-by-sector-or-industry.
2. SOI Individual Income Tax Returns, Pub 1304 Table 1.4 — partnership/S-corp net income/loss rows: "passive" vs "nonpassive" are split in the Schedule E, Part II line items (verify column names in 23in14ar.xls, already cached in the QBI research rig).
3. SOI Form 8960 line-item estimates (Pub 4801 TY2023) — line 4a/4b (rental real estate, royalties, partnerships, S corporations, trusts) and the line 4b adjustment for net income/loss from non-section-1411 trades or businesses: together these give the NIIT-base passive pass-through amount actually reported. Cached at ~/ops/populace-qbi-port/research/qbid-sources/p4801.txt.
4. SCF 2022 non-actively-managed business section (X3401-X3452: ownership in businesses with NO active management role) — the natural survey-side passivity signal; public file, already downloaded for the QBI evidence work (p22i6.dta).

Why two issues

Chronicle emits the facts; Microcosm (companion issue) consumes them to assign the passive share per record. Keeping the source pins here and the assignment logic there follows the raw-only doctrine.

Start by verifying source identities and provenance for SOI Partnership Table 11, Pub 1304 Table 1.4, Pub 4801 TY2023, and SCF 2022 variables X3401–X3452. Read the cached files at ~/ops/populace-qbi-port/research/qbid-sources/p4801.txt and 23in14ar.xls, and inspect p22i6.dta. Done means the four passive/nonpassive anchors are documented and ingestible for Microcosm without adding assignment logic.