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Dashboard docs: document MFJ spousal income allocation + TAXSIM caveats#1019

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PavelMakarchuk merged 1 commit into
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dashboard-doc-spousal-allocation
Jun 23, 2026
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Dashboard docs: document MFJ spousal income allocation + TAXSIM caveats#1019
PavelMakarchuk merged 1 commit into
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dashboard-doc-spousal-allocation

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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:

  • Interest, dividends, capital gains, S-corp → always 50/50.
  • Pensions & Social Security → age-aware: both spouses on the same side of the elderly-eligibility line → 50/50; mixed-age → older spouse (protects age-based exclusions CO 55, DE 60, GA 62, MD 65).

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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🤖 Generated with Claude Code

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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@PavelMakarchuk PavelMakarchuk merged commit 5b997eb into main Jun 23, 2026
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@PavelMakarchuk PavelMakarchuk deleted the dashboard-doc-spousal-allocation branch June 23, 2026 19:55
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KY sep/comb 2025 25Kpwages 10Kswages 66Kpensions

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