[a7ul]

Four staged or replay helpers had taxYear: 2025 written into them. A TY2026 return either replayed silently as 2025 or was refused in the wrong place. They now take the return's own context.

Helper	Change
Form 8958 staged projection	projectStagedForm8958Documents needs ctx. The W-2 community-property check follows ctx.taxYear instead of 2025-only dates. A TY2026 return now runs end to end.
Schedule J source replay	The module-level 2025 context is gone. The replay takes its context, and the Form 8814 check uses that context's year.
Form 8990 two-pass	The default 2025 context is gone. MeF, PDF and the CLI workpaper pass the return year.
Form 7203 prior reduced note	Takes the context instead of 2025 literals.

• Still TY2025-only, with named refusals:

  • Form 5471 owned-CFC worksheet
  • The Form 8990 node (its 2022–2024 receipt chain has no 2026 version)
  • The Form 7203 prior reduced note schema
  • Form 7206 Pub 974
  • The Form 8582 / 8582-CR ledgers
  • Form 172 NOL contexts and a few other reconcilers

  A TY2026 return now reaches these refusals instead of quietly replaying as 2025.

• Year-pinned baseline: 1,252 → 1,245.

Verification

• check:structure, check:sandbox, check:cases and test:unit pass.
• test:forms: no new failures.
• check:mef: 373/374.
• check:ty2026: 231/374.
• check:cli: 18/18.
• check:oracle: 0 changes.
• The release smoke passes.
• bench f1040 2025: 22/109.

Not verified

• Only Form 8958 has a new TY2026 end-to-end test. The Schedule J, Form 8990 and Form 7203 paths were not run as TY2026.
• check:irs found no IRS packages in this worktree, so it checked nothing.

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Generated by Claude Code