Dashboard docs: document MFJ spousal income allocation + TAXSIM caveats#1019
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Add a 'Spousal income allocation' section to the Variable Mappings (input) tab explaining how the emulator splits single-column household income between spouses: 50/50 for interest/dividends/capital gains/S-corp; age-aware for pensions and Social Security (same-side -> 50/50, mixed-age -> older spouse). Documents the two known TAXSIM-alignment caveats (age-independent per-person exclusions in mixed-age couples; higher-threshold states straddling age 55). Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com>
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Summary
Adds a Spousal income allocation (MFJ) section to the Documentation page's Variable Mappings → Input Variables tab — where the input alignments live.
It documents how the emulator splits TAXSIM's single-column household income between spouses:
Plus a Known alignment caveats box covering the two cases where the single age-55 split diverges from the NBER binary (verified empirically): age-independent per-person exclusions (KY/OK) in mixed-age couples, and higher-threshold states straddling age 55.
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