[a7ul]

Before this change, these reconcilers ran with a hard-coded 2025 context. A TY2026 return was checked under 2025 rules, or refused at the wrong point. They now take the return's own context.

Area	Change	TY2026
Form 4972 (6 reconcilers)	Take a context	Computes. The 2026 draft keeps the pre-1936 test and the 1986 rates.
Form 4972 AMT join	Reads the year's AMT exemption and phase-out (25% in 2025, 50% in 2026) and the year-aware tax function	P.L. 119-21 §70107(b); Rev. Proc. 2025-32 §4.10
Schedule A line 16 estate source	Year threaded from MeF, PDF and the statement	Computes
Passive S-corp loss copies	The Form 8582 and AGI checks, the Form 7203 copy and the Schedule E K-1 rows take a context	Computes
Form 8621	Refigure and Schedule 1 source checks require a context	Computes
Form 982 QPRI	Cap read from the year's config	Refused: §108(a)(1)(E) needs a written arrangement before 2026, and the 1099-C source has no field for it
Form 172 workpapers (5)	Take a context; carryTo2026 renamed carryToNextYear	Refused: no 2026 Form 172 source yet

• The year-pinned baseline shrinks from 1,245 to 1,212.
• New TY2026 tests cover each path: Form 4972, MeF and the AMT join; the Form 982 refusal; the Form 172 refusals; passive S-corp; and Form 8621 under QEF and mark-to-market.

Verification

• check:structure, check:sandbox, check:cases, test:unit, test:forms, check:cli, check:irs and check:oracle pass.
• check:mef: 373/374.
• check:ty2026: 231/374. The Form 982 QPRI sample stays blocked by law.
• The release smoke passes.
• bench f1040 2025: 22/109.

Not verified

• The 2026 AMT join is checked only with a synthetic test, not a real Form 6251 return.

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Generated by Claude Code