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Count Form 4835 farm rent in net investment income, and limit its losses under section 461(l) - #10076

Merged

MaxGhenis merged 15 commits into

mainfrom

fix-nii-farm-rent

Nov 5, 2026

Merged

Count Form 4835 farm rent in net investment income, and limit its losses under section 461(l)#10076
MaxGhenis merged 15 commits into
mainfrom
fix-nii-farm-rent

Commits on Oct 10, 2026
- Count Form 4835 farm rental income in net investment income
  
  MaxGhenis
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  claude
  committed
  ee0cff6
- Cite the 2025 Form 8960 instructions as one reference
  
  MaxGhenis
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  claude
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  32b77d3
- Update PolicyBench scenario 120 for the farm rental loss in NII
  
  MaxGhenis
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  claude
  committed
  de4c4e1
Commits on Oct 11, 2026
- Limit net investment income losses to what section 461(l) allows
  
  MaxGhenis
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  claude
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  480c694
- Check the section 461(l) add-back against an independent reference
  
  MaxGhenis
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  459cbe9
- Describe the section 461(l) limit in the changelog
  
  MaxGhenis
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  1def0db
- Expect the section 461(l) add-back in the estate income invariants
  
  MaxGhenis
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  251b87f
- Keep an estate loss in the section 461(l) NII share whatever code H says
  
  MaxGhenis
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  215bfa5
- Merge upstream/main (picks up #10092)
  
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  d1dec4b
Commits on Nov 5, 2026
- Merge origin/main into fix-nii-farm-rent
  claude
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- Close the review round 4 items on code H and the provisional split
  claude
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- Record the NIIT section 461(l) and Form 8960 readings as source conflicts
  
  MaxGhenis
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  5ea9e6f
- Test the NII passive-loss cap, a dependent loss and the Minnesota add-back
  
  MaxGhenis
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  6a95037
- Merge main into the NII farm rent branch
  
  MaxGhenis
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  950dd51
- Correct the NIIT notes on Treasury and line 4b, and the Minnesota comment
  
  MaxGhenis
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  0cc5041

Commits

Commits on Oct 10, 2026

Commits on Oct 11, 2026

Commits on Nov 5, 2026