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Count farm rent and leave out passive income that is also earned in the EITC investment income test (26 U.S.C. 32(i)(2)(E)) - #9889

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MaxGhenis merged 13 commits into

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eitc-passive-earned-overlap-farm-rent

Oct 12, 2026

Merged

Count farm rent and leave out passive income that is also earned in the EITC investment income test (26 U.S.C. 32(i)(2)(E))#9889
MaxGhenis merged 13 commits into
mainfrom
eitc-passive-earned-overlap-farm-rent

Commits on Oct 6, 2026
- WIP: count only the head's and spouse's amounts in EITC investment income
  
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- Format, drop an unused constant, add the changelog fragment
  
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- Keep a supplied net_capital_gains aggregate in the EITC capital gain line
  
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- Sum the filers' capital gains directly unless a tax unit aggregate is supplied
  
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  257fe34
- Reflow a docstring item and describe the large-gain draws accurately
  
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- Read net_capital_gains as an aggregate only when it was supplied
  
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- Pin a supplied aggregate equal to the members' gains in float32; narrow invariant 4
  
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- Use the filers' own capital gains and stop reading a supplied net_capital_gains
  
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  bafe4fe
- Disclose in the changelog that a supplied net_capital_gains is not read; clarify the capital gain comment
  
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  6dae716
- Count farm rent and leave out passive income that is also earned in the EITC investment income test (#9635 items 2 and 3)
  
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  4d9ea75
- Document the overlap input's scope and farm rent passivity; test spouse and dependent overlap
  
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  d3f9e9d
- Assert farm rent and the overlap each decide eligibility; pin the spouse case's credit; tidy wording
  
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Commits on Oct 11, 2026
- Merge main into EITC farm-rent and earned-income overlap fix
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  78a2ed8

Commits

Commits on Oct 6, 2026

Commits on Oct 11, 2026