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Give each spouse their own above-the-line deductions in per-person AGI - #9890

Merged

MaxGhenis merged 26 commits into

mainfrom

fix-agi-person-ald-split

Oct 13, 2026

Merged

Give each spouse their own above-the-line deductions in per-person AGI#9890
MaxGhenis merged 26 commits into
mainfrom
fix-agi-person-ald-split

Commits on Oct 6, 2026
- Give each spouse their own above-the-line deductions in per-person AGI
  
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- Split loss_ald into limited_business_loss and the capital loss deduction
  
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- Leave Medicaid AGI to a separate fix
  
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- WIP: drop the Montana capital loss override (ARM 42.15.206(3)(a)); review r1 fixes; strengthen property test
  
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- Restore main's Medicaid AGI tests after the rebase
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- Leave filer amounts recorded on a dependent off the dependent's own deductions
  
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- Divide a filer amount recorded on a dependent equally between head and spouse
  
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- Fix the spouse deduction invariant test's harness and numpy references
  
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- Give the determinism test's stand-in ALD parameters the filer amount list
  
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- Floor Michigan and Pennsylvania withholding at zero for a negative spouse AGI
  
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- Prorate Virginia additions by each spouse's positive federal AGI
  
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- Skip only directly set alimony in the spouse identity check
  
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- Keep Montana's losses divided equally between spouses until its own rules are modeled
  
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- Base Montana's joint standard deduction and medical floor on the joint return's AGI
  
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- Use the joint Montana AGI for the medical floor only through 2023
  
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- Note that Montana's 2024+ medical floor is zero, as on main
  
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Commits on Oct 7, 2026
- Limit DC separate-filing capital losses per spouse; stop Montana spouse allocation from 2024
  
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- Base DC's separate-filing capital adjustment on the capital part of loss_ald
  
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- Take DC's self-employment loss add-back from the business part of loss_ald
  
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Commits on Oct 11, 2026
- Merge main and reconcile spouse deduction attribution
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- Align spouse invariants with shared IRA compensation limits
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- Account for IRA phaseouts in deduction invariants
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- Preserve hash-seed coverage without repeated country startup
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- Merge latest main for spouse deduction validation
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Commits on Oct 12, 2026
- Merge current main into spouse deduction allocation branch
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- Avoid reallocating owned federal losses twice for Kentucky
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Commits

Commits on Oct 6, 2026

Commits on Oct 7, 2026

Commits on Oct 11, 2026

Commits on Oct 12, 2026