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Fix the 2020 unemployment compensation exclusion: cutoff test, per-spouse cap, dependents - #10175

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MaxGhenis wants to merge 6 commits into
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fix-uc-exclusion-2020
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Fix the 2020 unemployment compensation exclusion: cutoff test, per-spouse cap, dependents#10175
MaxGhenis wants to merge 6 commits into
mainfrom
fix-uc-exclusion-2020

Apply IRC 461(l) on the dependent's own return; keep taxable UC non-n…

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