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)

[MaxGhenis]

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.