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Apply the 6012(a)(1) federal filing requirement from 2026 - #10137

Merged

MaxGhenis merged 10 commits into

mainfrom

fix-filing-requirement-6012a1-2026

Oct 14, 2026

Merged

Apply the 6012(a)(1) federal filing requirement from 2026#10137
MaxGhenis merged 10 commits into
mainfrom
fix-filing-requirement-6012a1-2026

Commits on Oct 11, 2026
- Apply the unearned income filing test only to filers who can be claimed as dependents
  
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Commits on Oct 12, 2026
- Add invariant tests and boundary cases for the dependent filing requirement
  
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- Keep the joint return attribution case valid under the limited joint deduction
  
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- Keep the 2026 dependent cases off the exact-dollar boundary
  
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- Address review round 1: earned sources parameter, open points kept out of tests
  
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- Apply the 6012(a)(1) filing requirement from 2026
  
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- Add property tests for the 6012(a)(1) and 6012(f) filing thresholds
  
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- Count the WFTCA bonus in the 2026 threshold; test without a second system
  
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- Hold tax-unit roles fixed in the property tests; document the $0 guard
  
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Commits on Oct 14, 2026
- Merge main into fix-filing-requirement-6012a1-2026
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  committed
  a9ed655