Make rules for a filer claimed elsewhere independent of which spouse is labelled head

[MaxGhenis]

Summary

On a joint return, which spouse is listed first is a convention of the form. But the federal standard deduction and 16 state formulas read only head_is_dependent_elsewhere (is the person labelled head claimed as a dependent on another return?), so a couple where one spouse can be claimed was taxed differently depending on the label. The review of #9981 gave the case: married adults aged 20 earning $8,000 each in 2025, only one of them claimable by a parent (a joint return filed only to recover withholding can meet the federal exception, IRS Publication 501).

2025, reviewer's couple	Claimable spouse is head	Claimable spouse is spouse	This PR (either)
Federal basic standard deduction	$16,450	$31,500	$16,450
New York standard deduction	$3,100	$16,050	$16,050
Michigan exemptions	$3,000	$11,600	$7,300
Hawaii food/excise credit	$0	$400	$200

(main and branch values from Simulation runs of that household; log: ~/reviews/us-hub/head-dep-elsewhere-swap/logs/smoke-{main,branch}-2025.txt.)

Each formula applies its jurisdiction's rule independently of the arbitrary head/spouse labels. The stable helper family now means general claimability: head_is_dependent_elsewhere, spouse_is_dependent_elsewhere, head_or_spouse_is_dependent_elsewhere, head_spouse_count_not_dependent_elsewhere, and every_filer_is_dependent_elsewhere. The last helper is false for a unit with neither filer. The earlier main 09d7d9d dataset/model had 252 such units; every unit had a head in the later 0d93495 dataset/model run described below. Michigan's dependent_on_other_return amount remains per individual.

Input contract. claimed_as_dependent_on_another_return retains main's public meaning: an actual or expected actual claim in another tax unit. New Person input claimable_as_dependent_on_another_return represents an allowable section 151 dependency deduction in another tax unit, claimed or not. Its formula defaults to the existing input, preserving callers that provide only that input. New Person input dependent_claimant_filing_exception is true when the would-be claimant is not required to file and either files no return or files solely for a refund of withholding or estimated payments; a return claiming EITC or other refundable credits is outside it. Claimability remains true in those cases. The Person helper is_dependent_elsewhere_without_filing_exception and TaxUnit helper head_or_spouse_is_dependent_elsewhere_without_filing_exception expose claimable-and-not-excepted. EITC Rule 12 and rules applying the Dependent Taxpayer Test consume these helpers. The same 26-year-old with $2,000 wages can therefore be EITC-eligible while retaining the $2,450 limited basic standard deduction, and the exception restores lawful own-dependent exemptions. General claimability rules never consume the exception. Sources: Pub 596 p.18, Pub 501 pp.11 and 24, and for the no-return case of the Dependent Taxpayer Test the 2025 Instructions for Form 1040 ("Who Qualifies as Your Dependent": check "No" when the person who could claim you is not required to file and either isn't filing or files only to claim a refund). The line 12a instruction on the same page has no such carve-out for the dependent standard deduction.

Confirmed state readings. Max answered yes in d1191 on 2026-10-10, confirming this PR's defaults for NY, MI, VA, NM, ME, HI, and Oregon. The source table distinguishes explicit form/statutory rules from the confirmed mixed-return interpretations.

The rule per provision, and the source

Formula	Rule now	Source	Mixed joint case explicit?
basic_standard_deduction (federal)	Either spouse claimable: the dependent worksheet on the couple's earned income (net of the deductible part of self-employment tax, Schedule 1 line 15), capped at the joint amount	2025 Form 1040 instructions, Standard Deduction Worksheet for Dependents: "Use this worksheet only if someone can claim you, or your spouse if filing jointly, as a dependent." (p.35)	Yes
ny_standard_deduction	$3,100 only for single filers; MFJ $16,050, MFS $8,000, HOH $11,200, QSS $16,050	2025 IT-201 instructions table, p.11: "Single and you marked item C Yes … $3,100"	Yes (table). Confirmed by Max (d1191, 2026-10-10): Tax Law 614(e) gives the dependent amount to "a resident individual whose federal exemption amount is zero" without naming a status
mi_exemptions	Per spouse: $1,500 for each claimable spouse in place of their personal exemption; the other keeps theirs ($7,300 in 2025); no dependency exemptions unless the Dependent Taxpayer Test filing exception applies	MCL 206.30(2), (4): "An individual with respect to whom a deduction under subsection (2) is allowable to another taxpayer … is not entitled to an exemption … but may subtract $1,500.00"; MI-1040 line 9e, p.10; Pub 501 p.11: "you and your spouse can't claim any dependents on your joint return"	Statute is per individual; the mixed joint case is an inference. Confirmed by Max (d1191, 2026-10-10)
or_standard_deduction	Either spouse, and the same worksheet earned income (as federal)	ORS 316.695(8) limits the deduction to the IRC 63(c)(5) amount; OR-17 p.96 "Standard deduction worksheet for married filing jointly (MFJ) dependents"	Medium
va_low_income_tax_credit_eligible	Either spouse claimable bars the return	Va. Code 58.1-339.8: the credit "shall not be allowed against such tax of a dependent"; 760 instructions p.30: "You are claimed as a dependent on another taxpayer's return"	No. Confirmed by Max (d1191, 2026-10-10)
mo_wftc_eligible	The dependent stop never applies to a joint return	2025 MO-1040 instructions p.6: a federal MFJ filer who can be claimed "will select the filing status of 'married filing combined'"; MO-WFTC asks about "a filing status of … claimed as a dependent"	Yes
nm_2021_income_rebate, nm_additional_2021_income_rebate, nm_supplemental_2021_income_rebate, nm_deduction_for_certain_dependents_eligible, nm_medical_expense_credit, nm_cdcc_eligible	Barred only when every filer is a dependent elsewhere	NMSA 7-2-7.6, 7-2-7.7, 7-2-7.5, 7-2-39, 7-2-18.13, 7-2-18.1 ("not a dependent of another individual/taxpayer"); TRD's PIT-RC instructions read that test per spouse: "If you are a dependent with a spouse who was not a dependent of another taxpayer, your spouse may still qualify to claim rebates or credits" (2025 p.2, 2021 p.2-3)	Yes for the PIT-RC credits; the one-off rebates and the PIT-1 deduction follow the same phrase. Confirmed by Max (d1191, 2026-10-10)
nm_medical_expense_credit age test	When a filer is a dependent elsewhere, a filer who is not must be 65 or older (unchanged when nobody is claimed)	NMSA 7-2-18.13(A): "who is sixty-five years of age or older and who is not a dependent of another taxpayer"	Yes
eitc_demographic_eligible (federal, childless branch)	Neither filer may be claimable without the nonrequired-claimant filing exception	IRC 32(c)(1)(A)(ii)(III); Publication 596 p.18: "neither you nor your spouse can be claimed as a dependent by another person if you claim the EIC on your joint return". Needed so Missouri's credit, which requires a federal EITC, does not reach such a couple	Yes
me_sales_tax_fairness_credit_eligible	Barred only when every filer is claimable	36 MRSA 5213-A(6)(C) lists "Individuals who may be claimed as a dependent" among those who do not qualify; (2) allows "a resident individual" the base credit for the return's filing status; Schedule PTFC/STFC says "You cannot claim the Sales Tax Fairness Credit if you are claimed as a dependent" (p.3), and its table puts the dependent note under the Single column only (p.4)	No. Confirmed by Max (d1191, 2026-10-10)
hi_deductions	Either spouse (as federal); the limited standard deduction now applies	HRS 235-2.4(a)(3) makes IRC 63(c)(5) operative with a $500 floor; N-11 instructions pp.15, 20	Medium
hi_act_115_rebate, hi_food_excise_credit (+ hi_food_excise_exemption_amount), renters credit eligibility and amount	Count only the filers who cannot be claimed; a return with a claimable filer generally counts no dependents unless the Dependent Taxpayer Test filing exception applies; separately, minor children receiving public support who cannot themselves be claimed elsewhere still count for the food/excise credit (HRS 235-55.85(c); N-311 line 3)	Act 115 SLH 2022 §3(b); HRS 235-54(a) zeroes a claimable individual's exemption; Form N-311 line 2: "List YOURSELF, YOUR SPOUSE, AND YOUR DEPENDENTS … Cannot be claimed as a dependent by another taxpayer"; HRS 235-55.7(b) and Schedule X lines 8-10	Medium

Unchanged because they already read both spouses: Arizona aged exemption, Illinois personal exemption, Minnesota renters and homestead credits, Utah homeowner/renter relief, Vermont personal exemptions.

These changes reach beyond joint returns, because the jurisdiction's own rule requires them:

• New York heads of household, separate filers and surviving spouses who can be claimed now get their regular amount, not $3,100 (the IT-201 table gives $3,100 only to status 1).
• Hawaii filers who can be claimed now get the limited standard deduction of HRS 235-2.4(a)(3), using the worksheet's earned income (net of the deductible part of self-employment tax). hi_deductions already computed a version of that amount (as the floor for itemizing) but always used the full amount as its standard-deduction candidate, before comparing it with allowable itemization.
• Federal and Oregon dependent worksheets: earned income is now net of the deductible part of self-employment tax, as the worksheet defines it (a claimable single filer with $3,000 of self-employment income: $3,450 before, $3,238.06 now, federally).
• Federal EITC: a childless filer who can be claimed is denied unless the nonrequired-claimant filing exception applies (IRC 32(c)(1)(A)(ii)(III), Pub 596 Rule 12).
• Hawaii food/excise counts: externally claimable people are excluded from both ordinary persons and public-support minors, including when neither filer is claimable. Filers are excluded from the minor-child count (N-311 lines 2–3). The independent joint filers aged 17 and 20 with a publicly supported minor filer and $16,000 AGI intentionally change from $180 to $140 in 2022: the minor filer belongs only in the ordinary count.
• New Mexico medical care credit: unchanged when nobody is claimed; the review found that otherwise a claimable 70-year-old's age would qualify an independent 60-year-old spouse.

An independent GPT-6.1 Sol research pass reached the same rule for every formula (~/reviews/us-hub/head-dep-elsewhere-swap/research/sol-research.md); the rule table with sources is decisions.md in the same folder.

Invariants

1. Swap invariance. Exchanging the two adults' head and spouse labels leaves federal income tax, state income tax (before and after refundable credits) and each changed formula unchanged, whether neither, one or both spouses are claimed elsewhere.
2. Monotonicity (for current parameters and inputs the model derives). Marking another filer as claimed elsewhere never raises any of the checked amounts or turns an eligibility on. An input below Hawaii's itemization threshold supplied as the standard deduction could break it; current parameters never do.
3. Helper identities (general claimability). head_or_spouse_is_dependent_elsewhere == head_is_dependent_elsewhere | spouse_is_dependent_elsewhere; for a couple, every_filer_is_dependent_elsewhere == head_is_dependent_elsewhere & spouse_is_dependent_elsewhere; head_spouse_count_not_dependent_elsewhere plus the claimable filers equals the number of filers.
4. Backward compatibility. A caller supplying only the existing input gets claimability equal to that input and exception false. Outputs equal main apart from the intended provision changes: symmetric jurisdiction-specific mixed returns; NY's single-only reduced deduction; MI's per-person allowance and own-dependent restriction; federal/OR earned-income netting; HI's dependent deduction and person counts; childless EITC Rule 12; and NM's dependent/independent age attribution. The nobody-claimed branch remains unchanged except the intentional Hawaii minor-filer correction ($180 → $140 in the 2022 example) and the externally claimable child ordinary-count correction, including when claimability defaults from the existing input. The every-filer gate stays false for a unit with no head or spouse, preserving the earlier NM/ME headless-unit fix. The property test compares omitted new inputs with explicit claimability equal to the old input within this branch; it does not compare two main/branch model instances. Legacy YAML expectations and the documented historical main runs supply separate evidence.
5. Exception isolation. Holding actual claims and general claimability fixed, the exception changes only EITC eligibility (and its downstream credit/tax amounts) and the Dependent Taxpayer Test own-dependent counts (and their downstream amounts). Missouri’s federal-EITC prerequisite therefore changes when EITC eligibility is restored; its separate state claimability gate stays fixed (RSMo 143.177.2, MO-WFTC lines 1–2). It never changes federal, OR or HI dependent deduction limits, other direct claimability restrictions, claimable persons' personal/age exemptions, or Medicaid membership. The property test checks this boundary directly; separate YAML establishes the legal amounts.

Tests

• YAML: swap pairs (the same couple with each spouse as head) in the changed variables' files, plus both-claimed cases, a new ny_standard_deduction.yaml, and tests for the ordinary and exception-aware helpers. Two variables have no swap pair in their own file: hi_food_excise_exemption_amount and hi_food_excise_credit_minor_child_count are covered through the food credit's YAML and the property test. Legacy cases that supplied an aggregated dependency helper now supply the Person fact; the new claimability input defaults to that fact. Arizona and the actual-claim reform fixtures also now supply actual Person claims, retaining their existing expected outputs. The MI case for a married dependent now has two claimed spouses ($3,000, unchanged). Results: at 436805e the 57 targeted files (every changed YAML file, all federal EITC tests, and every test that sets a claimed-elsewhere input) pass, 506 cases (logs/yaml-branch-5.log); at 1f0cd1b, 42 of the then 210 cases failed on main, including at least one labelling of every new pair (logs/yaml-main-1.log).
• Property test policyengine_us/tests/core/test_dependent_elsewhere_head_spouse_swap_invariance.py directly checks the swap/helper invariants plus fallback equivalence and exception isolation: Hypothesis batches of married couples (0-2 dependents) in HI, ME, MI, MO, NM, NY, OR, VA and CA for 2021-2026 with neither, either or both spouses claimed; a seeded population with the review case, a child case and an older renter couple every year; and the review case in every state for 2026. At 436805e all 8 tests pass on this branch and all 8 fail on main 0d93495 (logs logs/property-branch-5.log, logs/property-main-5.log). On main the failures include NY, MI and ME state income tax and federal income tax, for example "state_income_tax in 2025 changes when the head and spouse labels are exchanged: … MI claimed=(True, False) 2107.06 -> 1741.57".
• Cost (local, macOS arm64, not CI): at 436805e, 91 s of test time and 137 s wall including imports, with a 4.98 GB peak RSS for the file alone (at 8da8312 the per-test peaks ran from 3.15 GB after the Hypothesis test to 4.97 GB after the last; the seeded years add 0.1-0.6 GB each). The file runs in the Rest "core" group, which took 10:23 wall and peaked at 6,736,924 KiB RSS (6.899 GB) on main ff479aa74a882a9a91053d651973ddf59b238511 in run 37926760594 (rest-python-core-resources.txt); the other Rest groups peak at up to 13,844,632 KiB (14.177 GB, policy) on the 16 GB runner. How much of this file's 5 GB the core process already holds is not measured; the whole group was not rerun locally.
• Code health: the reference-URL, parameter-key and Rest-group routing tests (tests/code_health/, 165 cases) pass at 436805e (logs/code-health-5.log).
• Make state income taxes independent of which spouse is labelled head #9981's property test leaves claimed_as_dependent_on_another_return at its default. A patch extending it with claimed spouses (adults draw claimed_as_dependent_on_another_return; the review case runs in every state in 2026) is at ~/reviews/us-hub/head-dep-elsewhere-swap/ssw-test-claimed-spouse.patch, for whichever of the two PRs lands second. On Make state income taxes independent of which spouse is labelled head #9981 alone (d464128) with the patch, all 8 of its tests fail (for example "state_income_tax in 2021 changes when the head and spouse labels are exchanged: MO 2678.56 -> 3417.57, … OK 2234.05 -> 2869.05": Missouri, Oklahoma and Iowa inherit the federal standard deduction); on Make state income taxes independent of which spouse is labelled head #9981 merged with this branch (41fb4a5) all 8 pass (logs logs/ssw-ext-ssw-alone-ext.log, logs/ssw-ext-ssw-hde-merge-3.log).

Hub microsimulation impact (current head)

A real microsimulation on the default dataset, main at the merge base f4539bc050 against this PR's head 2ddb85235b, for 2025 and 2026. The runs went one at a time under the shared heavy-job lock. Sums are weighted.

Output	2025 change	2026 change	2025 records changed (weighted)	2026 records changed (weighted)
standard_deduction	+0	+0	0 (0)	0 (0)
eitc	+0	+0	0 (0)	0 (0)
eitc_eligible	+0	+0	0 (0)	0 (0)
hi_food_excise_credit	+0	+0	0 (0)	0 (0)
mi_exemptions	+0	+0	0 (0)	0 (0)
ny_standard_deduction	+0	+0	0 (0)	0 (0)
or_standard_deduction	+0	+0	0 (0)	0 (0)
va_income_tax	+0	+0	0 (0)	0 (0)
nm_income_tax	+0	+0	0 (0)	0 (0)
me_income_tax	+0	+0	0 (0)	0 (0)
hi_income_tax	+0	+0	0 (0)	0 (0)
mi_income_tax	+0	+0	0 (0)	0 (0)
ny_income_tax	+0	+0	0 (0)	0 (0)
or_income_tax	+0	+0	0 (0)	0 (0)
state_income_tax	+0	+0	0 (0)	0 (0)
income_tax	+0	+0	0 (0)	0 (0)
household_net_income	+0	+0	0 (0)	0 (0)
household_benefits	+0	+0	0 (0)	0 (0)

No record changes in either year in any output listed, as at the earlier heads 2d2db2ce84 and c7f969f872. The historical run below found that the dataset sets claimed_as_dependent_on_another_return for nobody, so the dependency gates this PR changes don't activate on it.

Comparison files are in fixes/10024-impact/ on the hub host.

Microsimulation impact

A real microsimulation, main (0d93495) against this branch (436805e, which merges that main), on the default dataset populace_us_2024.h5@populace-us-2024-spm-20260909, run through lockrun.sh for 2025 and 2026 (arrays in ~/reviews/pe-us-merge-backlog-2026-10-02/impact/out/hde-{b5,p5}.*, comparison in ~/reviews/us-hub/head-dep-elsewhere-swap/impact-{2025,2026}.json):

• No record changes in either year in any of the 21 policy outputs compared: federal income tax ($2,418B in 2025, $2,591B in 2026), eitc, state income tax before and after refundable credits ($549B, $578B), household net income, and basic_standard_deduction, ny_standard_deduction, mi_exemptions, or_standard_deduction, va_low_income_tax_credit_eligible, mo_wftc_eligible, nm_deduction_for_certain_dependents_eligible, nm_medical_expense_credit, nm_cdcc_eligible, me_sales_tax_fairness_credit_eligible, hi_deductions, hi_food_excise_exemption_amount, hi_food_excise_credit, hi_food_excise_credit_minor_child_count, and the Hawaii renters credit and its eligibility. Not measured: the three New Mexico 2021 rebates and Hawaii's Act 115 refund, which exist only for 2021; eitc_demographic_eligible is checked through eitc.
• In that historical run, the dataset sets claimed_as_dependent_on_another_return for nobody (0 persons; 0 tax units with a claimed head or spouse), so the dependency gates did not activate. The intentional minor-filer correction is independent of this flag; no round-4 microsimulation was run.
• An earlier run (main 09d7d9d against an earlier version of this branch) caught a regression: that main had 252 tax units with neither a head nor a spouse, and a gate treated them as "every filer claimed", removing New Mexico's dependents deduction from 16 records and Maine's sales tax fairness credit from 2. every_filer_is_dependent_elsewhere fixed it (no change at 8da8312 against 09d7d9d). On main 0d93495 every tax unit has a head.

Overlaps

• Make state income taxes independent of which spouse is labelled head #9981 (state swap invariance) edits none of these files; the two merge cleanly in either order (checked by a local merge).

Follow-ups (not in this PR)

Rules for a claimed filer that the model never applies or applies only in part (the EITC with a qualifying child when a filer is the qualifying child of another taxpayer, IRC 32(c)(1)(B); dependents on a joint return with a claimable spouse per Publication 501; Oregon's personal exemption credit, ORS 316.085(1)(b); Maine and Hawaii personal exemptions; New York household and NYC credits gated on item C; New Mexico LICTR household members and child income tax credit; Virginia's dependent standard deduction), and nm_medical_expense_credit counting a dependent's age 65+ when nobody is claimed, are being handled in a separate stack of PRs (branches claimable-filer-*), which builds on this one.

Round 4: contract, consumer audit, and Hawaii ordinary counts

Restored the actual/expected-claim contract, introduced claimability with the old-input formula fallback, and modeled the nonrequired-claimant refund-only/no-return exception separately. EITC and the Michigan/Hawaii Dependent Taxpayer Test counts now use the exception-aware helpers; all deduction limits remain general claimability. Hawaii N-311 ordinary counts now exclude every externally claimable person. Two independent joint filers plus a publicly supported child claimable elsewhere at AGI $4,000 produce 2 × $110 = $220 in 2022, and 2 × $220 = $440 in 2025, rather than $330/$660; 2022 N-311 lines 2–3, 7–10, 2025 N-311 lines 2–3, 7–9. d1191 confirms the state defaults listed above.

The following audit covers every direct or helper consumer found by searching variables, parameters, reforms and tests. A = actual/expected claim; C = general claimability; X = claimable and not within the claimant filing exception. No parameter consumes the Boolean input; dependent_elsewhere in NY's standard-deduction parameter is an amount.

Consumer	Law	Fact / action	Primary source
medicaid_is_tax_dependent, medicaid_household_size, medicaid_household_income, medicaid_uses_missing_claimant_fallback	42 CFR 435.603(f)(1)-(3), household formed from expected claiming	A; retain old input	435.603
ca_medicaid_household_pregnancies	Same MAGI household membership plus California pregnancy sizing	A; retain old input	435.603
savers_credit_eligible_person	IRC 25B(c)(2)(A), deduction allowed to another	A; retain old input	25B
basic_standard_deduction	IRC 63(c)(5), either-filer worksheet	C; generic filer helper	1040 2025 p.35, Pub 501 p.24
eitc_demographic_eligible	IRC 32(c)(1)(A)(ii)(III), Pub 596 Rule 12	X; exception-aware filer helper	Pub 596 p.18
ny_standard_deduction	IT-201 line 34 dependent amount only for single / item C	C; confirmed d1191	IT-201 p.11
ny_cdcc (2026 decoupled gate)	Tax Law 606(c-2)(2)(A)(i), taxpayer not another's dependent under 152	C; existing head helper now means C	606(c-2)
mi_exemptions personal replacement	MCL 206.30(2),(4), individual dependent allowance	C; count claimable and independent filers; confirmed d1191	206.30, MI-1040 p.9
mi_exemptions own dependent exemptions	MCL 206.8 federal dependency definition; IRC 152(b)(1) Dependent Taxpayer Test	X; exception-aware gate, not C	206.8, Pub 501 p.11, 1040 instructions 2025, dependent steps
mi_home_heating_credit_eligible_rate	Official home-heating instructions exclude full-time students actually claimed	A; retain old input	2025 home-heating booklet, Treasury eligibility
or_standard_deduction	ORS 316.695(8) incorporates 63(c)(5)	C; generic filer helper; confirmed Oregon default	ORS 316, OR-17 p.96
va_low_income_tax_credit_eligible	Code 58.1-339.8(B)(1) dependent's tax exclusion, 58.1-301 federal meanings	C; confirmed d1191 either-filer interpretation (instructions use actual wording)	339.8, 301
mo_wftc_eligible	MO-WFTC dependent filing-status gate, MFJ selects combined status, federal EITC prerequisite	C for existing single-dependent state status gate; joint return bypasses it	MO-1040 p.6, MO-WFTC
nm_2021_income_rebate, nm_additional_2021_income_rebate, nm_supplemental_2021_income_rebate	NMSA 7-2-7.6, 7-2-7.7, 7-2-7.5	C; every-filer helper; confirmed d1191 mixed-return interpretation	HB163 p.13, HB547 p.31, HB2 p.1
nm_deduction_for_certain_dependents_eligible, nm_cdcc_eligible	NMSA 7-2-39 and 7-2-18.1 taxpayer eligibility	C for taxpayer eligibility; lawful own dependents separately need X; confirmed d1191	HB218 p.160, SB299 p.3, PIT-RC p.2
nm_medical_expense_credit	NMSA 7-2-18.13(A), age and nondependency on same taxpayer	C; repoint person input and generic filer helper; confirmed d1191	PIT-RC p.10
me_sales_tax_fairness_credit_eligible	36 MRSA 5213-A(6)(C), may be claimed	C; every-filer helper; confirmed d1191	5213-A
me_affordability_payment	2026 Public Law 650 Part T Sec T-1(1)(C)(3), individual may not be claimed on another return	C; repoint person input	Act p.157
hi_deductions	HRS 235-2.4(a)(3), incorporated 63(c)(5) limit	C; generic filer helper; confirmed d1191	HRS 235-2.4, N-11 p.20
hi_act_115_rebate	Act 115 3(b), exemptions claimant eligible to claim	C for each recipient's own exemption; X for own dependents; confirmed d1191	Act 115, announcement, Pub 501 p.11
hi_food_excise_credit, hi_food_excise_exemption_amount, hi_food_excise_credit_minor_child_count	HRS 235-55.85; N-311 qualified-person and public-support-minor counts	C for own eligibility and exclusion of every externally claimable person; X for filer's own ordinary dependents; qualifying public-support minors independent of X; confirmed d1191	N-311 2022 lines 2-3,7-10, N-311 2025 lines 2-3,7-9, Pub 501 p.11
hi_tax_credit_for_low_income_household_renters_eligible, hi_tax_credit_for_low_income_household_renters	HRS 235-55.7(b),(c); HAR 18-235-55.7(c)	C for own admission and personal/age exemptions; X for own dependents; confirmed d1191	Schedule X lines3,8-10, HAR p.105, Pub 501 p.11
az_aged_exemption_eligible_person	ARS 43-1023(E), Form 140 Box 8 specifically addresses both filers	A for both filer labels; replace claimability-helper reads with person actual-role masks	43-1023, 2025 Form 140 p.6 Box8
il_personal_exemption_eligibility_status	IL-1040 Step1 LineC and Step4 Line10a chart	C; retain names of head/spouse helper family	Line C, Line10a
mn_renters_credit_eligible	290.0693(5)(a), individual other than dependent defined under 151/152	C; retain eligibility helper names	290.0693
mn_renters_credit_household_agi	290.0693(1)(b),(h), dependent must have been claimed; income of that dependent excluded	A; retain old person input	290.0693
mn_homestead_credit_refund_eligible, mn_homestead_credit_refund_household_income	290A.03(5),(7),(8)	C; retain eligibility helper names and repoint direct person read in income	290A.03
oh_personal_exemptions_eligible_person, same variable in repeal_state_dependent_exemptions reform	ORC 5747.025(B), exemption allowable to another	C; repoint both person reads	5747.025
ut_homeowner_renter_relief_pre_one_claimant_eligible	59-2a-205(4), 59-2a-305(2)(a), personal exemption or section24 credit actually claimed by another	A; replace claimability-helper reads with actual filer masks	Utah Chapter2A pp.12,14-15
vt_personal_exemptions, same variable in repeal_state_dependent_exemptions and vt_dependent_exemption_reform	IN-111 lines5a/b, can be claimed	C for each filer's own exemption; retain helper names. Dependent child gates belong to stacked federal/state work	IN-111 official 2023 lines5a/b, current official personal-exemption worksheet
watca_alternative_tax_eligible reform	Existing implementation documents actual-claim exclusion; cited bill 1A(b)(2) currently instead cross-references 63(c)(6)	Preserve modeled A gate with person actual-role masks; authority mismatch disclosed below	cited Senate bill p.2
ct_hb5114_eligible reform	Existing implementation documents actual-claim exclusion; cited proposed bill contains no dependency provision	Preserve modeled A gate with person actual-head mask; source gap disclosed below	cited HB5114

The WATCA and CT HB5114 reforms have preexisting authority gaps: the cited WATCA bill cross-references IRC 63(c)(6), and the cited CT bill does not state the modeled dependency gate. This round preserves their documented actual-claim behavior and discloses those gaps. The existing NY CDCC 2026 head-only gate consumes C; its broader filer restriction belongs to the separate stack. No tax_unit_dependent_elsewhere variable or utility exists at the starting head.

The supplied law hints also identify preexisting missing gates; none consumes the old input/helper at this head, so there is no existing dependency read to repoint. Adding them here would change legacy outputs beyond this PR. Their correct facts are documented for the stacked follow-ups:

Consumer / related output	Law	Correct fact	Existing code
Federal education credits	IRC 25A(g)(3), deduction allowed to another	A	No dependency-elsewhere gate; law
student_loan_interest_ald_eligible	IRC 221(c), deduction allowed to another	A	Only tax-unit head/spouse role and filing-status test; law
ny_college_tuition_credit_eligible, ny_allowable_college_tuition_expenses	Tax Law 606(t), own-tuition provision / claimant deduction allocation	A	No external-claim gate; law
ny_inflation_refund_credit	Tax Law 606(qqq)(2), person actually claimed in2023	A	Filing status/AGI only; law
rrc_cares, rrc_caa, rrc_arpa, rrc_adult_count_with_valid_ssn	IRC6428(d)(2),6428A(d)(2) allowable;6428B(c)(2),(e)(1) statutory dependent	C for eligible adult; lawful own dependents separately X	No dependency-elsewhere gate; 6428, 6428B
tuition_and_fees_deduction_eligible	Former IRC222(c)(3), deduction may be allowed	C	Only filing-status and education-credit exclusions; Form8917 p.2

The hub must update issue contracts, rather than file new issues: #1614 MI C/X and restored-own-dependent/no-return fixtures; #1620 HI C/X and independent-filer externally claimable child $220/$440 fixtures; #1621 EITC separate exception plus both refund-only/no-return $2,450 controls; #1616 VA's C contract and separate actual input description; #1400 unchanged deduction-limit exception control. #1613/#1615/#1617/#1618/#1619 need input-binding/head-reference refresh without changing ordinary fixture amounts. Confirmed d1191 interpretations must be reflected. All ten linked issues are open and labelled pe-parity, so queued is accurate.

The existing Hawaii renters externally claimable child exclusion remains for the stacked state work: two independent filers plus that child still count three ($150 at $50), while Schedule X line 8(c) counts two ($100). This round fixes the analogous food/excise ordinary-count defect in P1-2. Stacked changes to exemptions_count must avoid double subtraction in Hawaii formulas that currently remove externally claimable persons from its raw tax-unit-size count.

Current-head merge-main validation at 2ddb85235b173ecfbe0d8f469e2adfa3e82981f8: 34 YAML files, 374 cases, plus 28 Python tests in 3 files passed. Coverage is every test file changed by this PR relative to the merged main parent, including test_medical_expense_premium_conservation.py, the NM medical credit YAML and the head/spouse swap properties. Every file ran directly in its own fresh sequential foreground process with OMP/OpenBLAS/MKL/VECLIB/NUMEXPR thread caps of 4 and OMP_WAIT_POLICY=PASSIVE. make format (format and lint) and git diff --check passed. Current main merged without conflicts.

The #10055 conservation fixture supplied only head_is_dependent_elsewhere while person claims remained false, so #10024's person-derived spouse-independent gate saw an independent 65-year-old and awarded $2,800. The fixture now sets the head's Person claim, allowing claimability and both aggregate helpers to derive consistently, and retains every conservation assertion and oracle amount; fixed examples reproduce the CI case in both properties, and a two-household NM YAML checks credits [2_800, 0].

Main #10055 removes federally deducted self-employed premiums from computed Schedule A medical expenses, but deliberately restores the applied exclusion for NM's gross-cost credit. This merge retains that behavior together with #10024's symmetric same-filer age/claimability gate and MFS half credit. All 17 existing NM credit cases retain their numerical outputs; two new mirrored interaction cases bring that file to 19. Their arithmetic is 6,000 + 22,000 - 1,000 = 27,000 federally, then 27,000 + 1,000 = 28,000 for NM; the independent 70-year-old spouse qualifies for 2,800 / 1 = 2,800 in either role. The supplied-subtotal control remains 27,999 + 0 < 28,000, yielding zero.

medical_expense = itemized_medical_expenses + itemized_medical_expenses_applied_exclusion
age_eligible = where(dependent_filer, any(filer & ~claimable & aged), any(aged))
credit = (age_eligible & (medical_expense >= p.min_expenses)) * p.amount / where(separate, 2, 1)

axiom: us/statutes/26/63/c/5 TheAxiomFoundation/rulespec-us#1400 queued | us/statutes/26/32 [IRC 32(c)(1)(A)(ii)(III)] TheAxiomFoundation/rulespec-us#1621 queued | us-ny/statutes/TAX/614 TheAxiomFoundation/rulespec-us#1613 queued | MCL 206.30(2)/(4) TheAxiomFoundation/rulespec-us#1614 queued | us-or/policies/income_tax/resident_core_liability_pipeline [ORS 316.695(8)] TheAxiomFoundation/rulespec-us#1615 queued | us-va/statutes/58.1/58/1-339/8 TheAxiomFoundation/rulespec-us#1616 queued | RSMo 143.177 + MO-1040 filing status TheAxiomFoundation/rulespec-us#1617 queued | NMSA 7-2-7.5 n/a: expired one-off, no module | NMSA 7-2-7.6 n/a: expired one-off, no module | NMSA 7-2-7.7 n/a: expired one-off, no module | NMSA 7-2-39 TheAxiomFoundation/rulespec-us#1618 queued | NMSA 7-2-18.13 TheAxiomFoundation/rulespec-us#1618 queued | NMSA 7-2-18.1 TheAxiomFoundation/rulespec-us#1618 queued | us-me/statutes/36/5213-A TheAxiomFoundation/rulespec-us#1619 queued | us-hi/policies/income_tax/resident_core_liability_pipeline [HRS 235-2.4(a)(3)] TheAxiomFoundation/rulespec-us#1620 queued | Act 115 SLH 2022 n/a: expired 2021-only refund, no module | us-hi/statutes/235-55/85 TheAxiomFoundation/rulespec-us#1620 queued | us-hi/statutes/235-55/7 TheAxiomFoundation/rulespec-us#1620 queued | us-hi/statutes/235-54 TheAxiomFoundation/rulespec-us#1620 queued

No existing rulespec-us module gets the mixed joint case right (assessment against origin/main 207486d8b5: ~/reviews/us-hub/head-dep-elsewhere-swap/axiom/axiom-parity.md). The ten items marked queued are filed, open pe-parity issues: #1400 and #1613–#1621, dispatched by the hub on 2026-10-09 under d1144. Signed encoder runs remain subject to their production-signing gate. This round files no issues; the hub will update affected issue contracts.

🤖 Generated with Claude Code

Historical round 4 expanded property cost (local macOS arm64, direct interpreter): 232.17s pytest, 345.18s wall including setup, 5.850 GB peak RSS. Historical head 436805e3e0 measured 90.56s pytest, 136.93s wall and 4.984 GB peak RSS. These local runs have different machine load; this is not a Linux CI group measurement. The Rest/core routing and runner budget are unchanged.

Merge-main single-file validation: all 37 files at 2ddb852

policyengine_us/tests/core/test_medical_expense_premium_conservation.py: 5 passed
policyengine_us/tests/policy/baseline/gov/states/nm/tax/income/credits/nm_medical_expense_credit.yaml: 20 passed
policyengine_us/tests/core/test_dependent_elsewhere_head_spouse_swap_invariance.py: 8 passed
policyengine_us/tests/core/test_me_standard_deduction_federal_conformity.py: 15 passed
policyengine_us/tests/policy/baseline/gov/hhs/medicaid/income/medicaid_is_tax_dependent.yaml: 3 passed
policyengine_us/tests/policy/baseline/gov/irs/credits/earned_income/eitc_demographic_eligible.yaml: 21 passed
policyengine_us/tests/policy/baseline/gov/irs/credits/retirement_saving/savers_credit_eligible_person.yaml: 4 passed
policyengine_us/tests/policy/baseline/gov/irs/deductions/standard/basic_standard_deduction.yaml: 16 passed
policyengine_us/tests/policy/baseline/gov/states/az/tax/income/exemptions/az_aged_exemption_eligible_person.yaml: 6 passed
policyengine_us/tests/policy/baseline/gov/states/hi/tax/income/credits/act_163_sunset.yaml: 6 passed
policyengine_us/tests/policy/baseline/gov/states/hi/tax/income/credits/food_excise/hi_food_excise_credit.yaml: 30 passed
policyengine_us/tests/policy/baseline/gov/states/hi/tax/income/credits/hi_act_115_rebate.yaml: 14 passed
policyengine_us/tests/policy/baseline/gov/states/hi/tax/income/credits/hi_low_income_household_renters/hi_low_income_household_renters_tax_credit.yaml: 8 passed
policyengine_us/tests/policy/baseline/gov/states/hi/tax/income/credits/hi_low_income_household_renters/hi_tax_credit_for_low_income_household_renters_eligible.yaml: 7 passed
policyengine_us/tests/policy/baseline/gov/states/hi/tax/income/deductions/hi_deductions.yaml: 14 passed
policyengine_us/tests/policy/baseline/gov/states/hi/tax/income/deductions/itemized/hi_salt_deduction_integration.yaml: 3 passed
policyengine_us/tests/policy/baseline/gov/states/me/tax/income/credits/sales_tax_fairness_credit/me_sales_tax_fairness_credit_eligible.yaml: 6 passed
policyengine_us/tests/policy/baseline/gov/states/mi/tax/income/exemptions/mi_exemptions.yaml: 23 passed
policyengine_us/tests/policy/baseline/gov/states/mo/tax/income/credits/wftc/mo_wftc_eligible.yaml: 18 passed
policyengine_us/tests/policy/baseline/gov/states/nm/tax/income/credits/cdcc/nm_cdcc_eligible.yaml: 15 passed
policyengine_us/tests/policy/baseline/gov/states/nm/tax/income/deductions/certain_dependents/nm_deduction_for_certain_dependents_eligible.yaml: 6 passed
policyengine_us/tests/policy/baseline/gov/states/nm/tax/income/rebates/2021_income/nm_2021_income_rebate.yaml: 8 passed
policyengine_us/tests/policy/baseline/gov/states/nm/tax/income/rebates/2021_income/nm_additional_2021_income_rebate.yaml: 9 passed
policyengine_us/tests/policy/baseline/gov/states/nm/tax/income/rebates/2021_income/nm_supplemental_2021_income_rebate.yaml: 9 passed
policyengine_us/tests/policy/baseline/gov/states/ny/tax/income/taxable_income/deductions/ny_standard_deduction.yaml: 6 passed
policyengine_us/tests/policy/baseline/gov/states/oh/tax/income/exemptions/personal/oh_personal_exemptions_eligible.yaml: 4 passed
policyengine_us/tests/policy/baseline/gov/states/or/tax/income/deductions/standard/or_standard_deduction.yaml: 16 passed
policyengine_us/tests/policy/baseline/gov/states/ut/tax/property/homeowner_renter_relief/ut_homeowner_renter_relief_pre_one_claimant_eligible.yaml: 2 passed
policyengine_us/tests/policy/baseline/gov/states/va/tax/income/credits/low_income_credit/va_low_income_tax_credit_eligible.yaml: 5 passed
policyengine_us/tests/policy/baseline/household/demographic/person/claimable_as_dependent_on_another_return.yaml: 4 passed
policyengine_us/tests/policy/baseline/household/demographic/person/is_dependent_elsewhere_without_filing_exception.yaml: 4 passed
policyengine_us/tests/policy/baseline/household/demographic/tax_unit/every_filer_is_dependent_elsewhere.yaml: 5 passed
policyengine_us/tests/policy/baseline/household/demographic/tax_unit/head_or_spouse_is_dependent_elsewhere.yaml: 6 passed
policyengine_us/tests/policy/baseline/household/demographic/tax_unit/head_or_spouse_is_dependent_elsewhere_without_filing_exception.yaml: 6 passed
policyengine_us/tests/policy/baseline/household/demographic/tax_unit/head_spouse_count_not_dependent_elsewhere.yaml: 6 passed
policyengine_us/tests/policy/contrib/congress/watca.yaml: 47 passed
policyengine_us/tests/policy/contrib/states/ct/hb5114/ct_hb5114.yaml: 17 passed

[MaxGhenis]

US + core hub merge audit, us#10024 at 2ddb85235b173ecfbe0d8f469e2adfa3e82981f8 (squash): Make rules for a filer claimed elsewhere independent of which spouse is labelled head.

• Review: GPT-6.1 Sol delta APPROVE at 2ddb852 (reviews-gen/us-10024/review-delta-premconserv.md): Exclude SE health insurance deductions from Schedule A medical expenses #10055 premium-conservation failure was a test-fixture bug, nothing weakened, 736 non-test lines identical to the approved 2d2db2c; earlier Sol reviews through delta5 and the Exclude SE health insurance deductions from Schedule A medical expenses #10055 merge delta approved.
• Gates checked live at merge:
  • gh pr checks exits 0;
  • the latest Pull request run at the head concluded success;
  • MERGEABLE;
  • not a draft;
  • no reviewer's latest review requests changes;
  • the semantic-overlap guard;
  • head pinned.
• Impact (hub full-file microsimulation, merge base f4539bc050 against this head, in the description): 2025: no record changes in the measured outputs | 2026: no record changes in the measured outputs.
• Order: First in the stack: Apply the federal rules for a filer who can be claimed as a dependent #10087, then the state PRs (Apply New Mexico's rules for a filer who can be claimed as a dependent #10088-Apply Virginia's rules for a filer who can be claimed as a dependent #10091, Keep a filer who can be claimed as a dependent out of the premium tax credit family, and apply each state premium program's rule #10041-Apply Arizona, Arkansas and California rules for a filer who can be claimed as a dependent #10053, Count New Mexico child credit children under IRC 152(c); do not halve the 65+ medical exemption for separate filers #10047) follow.
• Axiom: us/statutes/26/63/c/5 26 USC 63(c)(4): the 63(c)(5) dependent standard deduction limit uses the unindexed $500/$250, so every year's answer is wrong TheAxiomFoundation/rulespec-us#1400 queued | us/statutes/26/32 [IRC 32(c)(1)(A)(ii)(III)] [pe-parity] IRC 32(c)(1)(A)(ii)(III): apply either-filer dependency gate with claimant filing exception TheAxiomFoundation/rulespec-us#1621 queued | us-ny/statutes/TAX/614 [pe-parity] NY §614: finalize the single-only dependent standard deduction TheAxiomFoundation/rulespec-us#1613 queued | MCL 206.30(2)/(4) [pe-parity] Michigan §206.30(2)/(4): per-filer dependent replacement on mixed joint returns TheAxiomFoundation/rulespec-us#1614 queued | us-or/policies/income_tax/resident_core_liability_pipeline [ORS 316.695(8)] [pe-parity] Oregon §316.695(8): calculate the dependent worksheet for either claimable spouse TheAxiomFoundation/rulespec-us#1615 queued | us-va/statutes/58.1/58/1-339/8 [pe-parity] Virginia low-income credit: represent and test either-spouse dependency TheAxiomFoundation/rulespec-us#1616 queued | RSMo 143.177 + MO-1040 filing status [pe-parity] Missouri WFTC: encode the combined-return exception to dependent filing status TheAxiomFoundation/rulespec-us#1617 queued | NMSA 7-2-7.5 n/a: expired one-off, no module | NMSA 7-2-7.6 n/a: expired one-off, no module | NMSA 7-2-7.7 n/a: expired one-off, no module | NMSA 7-2-39 [pe-parity] NM: preserve nondependent-spouse admission for dependents deduction, medical and child-care credits TheAxiomFoundation/rulespec-us#1618 queued | NMSA 7-2-18.13 [pe-parity] NM: preserve nondependent-spouse admission for dependents deduction, medical and child-care credits TheAxiomFoundation/rulespec-us#1618 queued | NMSA 7-2-18.1 [pe-parity] NM: preserve nondependent-spouse admission for dependents deduction, medical and child-care credits TheAxiomFoundation/rulespec-us#1618 queued | us-me/statutes/36/5213-A [pe-parity] Maine §5213-A: complete eligibility and test one claimable spouse on MFJ TheAxiomFoundation/rulespec-us#1619 queued | us-hi/policies/income_tax/resident_core_liability_pipeline [HRS 235-2.4(a)(3)] [pe-parity] Hawaii: per-spouse dependent deduction, exemptions, food/excise and renter credits TheAxiomFoundation/rulespec-us#1620 queued | Act 115 SLH 2022 n/a: expired 2021-only refund, no module | us-hi/statutes/235-55/85 [pe-parity] Hawaii: per-spouse dependent deduction, exemptions, food/excise and renter credits TheAxiomFoundation/rulespec-us#1620 queued | us-hi/statutes/235-55/7 [pe-parity] Hawaii: per-spouse dependent deduction, exemptions, food/excise and renter credits TheAxiomFoundation/rulespec-us#1620 queued | us-hi/statutes/235-54 [pe-parity] Hawaii: per-spouse dependent deduction, exemptions, food/excise and renter credits TheAxiomFoundation/rulespec-us#1620 queued