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

changelog.d/fix-agi-person-ald-split.fixed.md

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+Give each spouse their own above-the-line deductions in per-person AGI on a joint return (IRA, capped educator expenses, early withdrawal penalty, student loan interest, alimony paid, business and capital losses, and the rest), instead of splitting every deduction other than the self-employment ones 50/50; attribute HSA deductions using person amounts when provided, and divide deductions recorded only at tax-unit level equally. This changes the state taxes and benefits that read each spouse's AGI (Kentucky, Montana through 2023, Delaware, Virginia and DC separate filing, Ohio's joint filing credit, West Virginia's senior deduction, state withholding, Illinois Family Planning). DC spouses who file separately on the same return each deduct their own capital losses up to their own capital gains plus $1,500. Montana divides nothing between spouses from 2024, when filing separately on the same form ended.

changelog.d/fix-ky-loss-ald-person-integration.fixed.md

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+Avoid reallocating spouses' business and capital losses twice in Kentucky AGI after federal person AGI assigns their own deductions.