[a7ul]

#150 left Form 5695's Part I limit for the preparer to enter whenever the return also had a line 19 child tax credit or Schedule 3 lines 6c, 6f, 6g, 6h or 6m. The engine now works that limit out too.

Part I limit = line 18 − Sch 3 (1, 2, 3, 4, 6d, 6l) − Form 5695 line 32
             − Sch 3 (6c, 6f, 6g, 6h, 6m) − line 19
               (or Schedule 8812 Worksheet B line 14, when Worksheet B applies)

• Source: 2025 Instructions for Form 5695 (Line 14 worksheet and its Worksheet B footnote).
• How it's staged:
  1. The first pass gives the Part II limit.
  2. When other credits are present, a second pass settles them with Part I set to 0. This is safe because none of those credits is limited by Schedule 3 line 5a.
  3. Part I is then read from that settled pass. There is no graph cycle.
• Preparer-entered limits must still match the worked-out value. The old skip that left Part I unchecked when these credits were present is removed.
• Form 8990 route: not changed. Its provisional-ATI check only accepts general and Schedule C inputs, so a return with Form 5695 can't use that route at all. Supporting it would mean loosening that check.

Verification

• check:structure, check:sandbox, check:cases, test:unit and check:cli pass.
• test:forms: no new failures.
• check:mef: 373/374.
• check:ty2026: 231/374.
• check:oracle: 0 changes.
• The release smoke passes.
• bench f1040 2025: 22/109. The Form 5695 cases 102 and 107 still pass.
• New tests cover the worksheet and run full returns for:
  • Form 8859 (line 6h): derived, matching entry accepted, mismatch rejected.
  • Child tax credit through Worksheet A and through Worksheet B.

Not verified

• 6c, 6f, 6g and 6m are covered by the unit test only, with no full-return test.
• The expected values are hand-worked from the 2025 instructions; there's no IRS sample return for these paths.
• check:irs found no IRS packages in this worktree, so it checked nothing.

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