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Disregard the gross income test for surviving spouse filing status (IRC 2(a)(1)(B)) - #10273

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surviving-spouse-gross-income-test

Draft

Disregard the gross income test for surviving spouse filing status (IRC 2(a)(1)(B))#10273
MaxGhenis wants to merge 3 commits into
mainfrom
surviving-spouse-gross-income-test

Commits on Oct 19, 2026
- Disregard the gross income test for surviving spouse filing status
  
  MaxGhenis
  and
  claude
  committed
  bd9545e
- Judge each dependent's parent ids separately for surviving spouse status
  
  MaxGhenis
  and
  claude
  committed
  5661605
- Rule out surviving spouse dependents only on relationship evidence
  
  MaxGhenis
  and
  claude
  committed
  7ae2a26