[a7ul]

#162 left Schedules E, A and 1-A refused for TY2026 PDF export. This PR maps them onto the IRS 2026 drafts, following the same pattern: a *PdfFor(taxYear) factory plus a 2026 overlay.

Form	2025 → 2026 layout change	What prints
Schedule E (186 → 205 fields, 55 unchanged)	Line 1a address split into 5 fields. Line 13 becomes 13a/13b. Lines 24–26 move to page 2. Part V moves to a new page 3	The engine's other-interest amount prints on 13b. Pages are picked per return
Schedule A (34 → 47 fields, 14 unchanged)	Gifts move to page 2. New line 13 (0.5% AGI floor). Line 17 splits into 17a–17z. Line 18 is a Yes/No question plus the total	Uses the engine's charitable_agi_floor and overall_itemized_limit_reduction (§68, the 2/37 limit). Lines 4–16 minus the limit must equal Form 1040 line 12e, or the export refuses
Schedule 1-A (54 → 185 fields, 10 unchanged)	Tips and overtime become per-employer tables. Car loans move to lines 28–36. Senior deduction moves to lines 37–43	Part I, car loans (up to two) and the senior deduction

• Form 8863 now renders in a test: lines 11, 12, 19 and 31 and the school name.
• The 2025 projections now pass taxYear to the native Schedule E, passive-activity and Schedule 1-A checks. TY2025 output is unchanged.

Still refused for TY2026, each by name

• Schedule E: a Part I continuation statement whose title still names 2025, and a nonzero nonpassive amount.
• Schedule A: lines 17a–17k, the floor cases with carryovers or AGI-percentage limits, and any total that doesn't match line 12e.
• Schedule 1-A: tips, overtime, and more than two vehicles.

Verification

• check:structure, check:sandbox, check:cases, test:unit, check:cli, check:irs and check:oracle pass.
• test:forms: one failure, already baselined.
• check:mef: 373/374.
• check:ty2026: 231/374.
• The release smoke passes.
• bench f1040 2025: 22/109.
• builder.test.ts: 13 tests pass.

Not verified

• The Schedule A line 18 "Yes" path never renders. Any return large enough to trigger it also needs Form 8960 or 8959, which have no 2026 mapping yet.
• No 2026 Schedule A instructions are out. Line 13 is read from the form text and Pub. 505 (2026) Worksheet 2-5.
• The form prints one $384,350 threshold on line 18; the engine's threshold for the filer's status is used instead.
• No return with a K-1 or with more than three Schedule E properties was rendered.
• Checks use pdftotext only; nothing was reviewed visually.

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