[a7ul]

This PR adds TY2026 PDF export for the five forms that #165 still refused. It also fixes the checks #165 reported as still using 2025 values.

Year fixes

These checks now use the return's year:

• Form 6251 line 2k (Form 8949 holding period).
• The Form 6251 mining charitable, circulation and prior-ISO-sale checks.
• The Form 8880 ABLE self-employment check, which now reads ssWageBase from CONFIG_BY_YEAR.

Each has a new TY2026 test. TY2025 values are unchanged.

Forms now exporting

All five are filled on the pinned 2026 drafts.

Form	2025 → 2026 change
8962	New line 6 "401%?" is ticked from the engine's poverty percentage. Line 27 carries the uncapped excess APTC. Lines 28–29 are reserved, and the PDF refuses if the engine produces a repayment cap. The MeF replay uses the return year.
5329	Parts I–II shift two field numbers. The new Trump-account Parts X–XI are not modelled, so nothing feeds them.
8582	Field names change only. The MeF replay uses the return year.
4562	The special allowance prints on line 14a. Section B rows shift three field numbers. The MeF replay uses the return year.
1116	Part I shifts two field numbers. Part II moves to page 2 and splits into foreign-currency and US-dollar tables; the PTEP columns are left empty. Parts III–IV shift. The tax-paid dates use the return year.

Forms 4562, 8582 and 1116 refuse by name if they would add a continuation statement that is still titled 2025.

Still refused for TY2026

• Form 1116 Schedule B, whose carryover rows are tied to 2025.
• Forms 4835 and 8834.
• The Form 3800 path.

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 release smoke passes.
• bench f1040 2025: 22/109.

Not verified

• These parts have no fixture, so only the test that every mapped field exists covers them:
  • Form 4562 Section B rows
  • Form 1116 rows B/C and the foreign-currency columns
  • Form 8962 monthly rows and Parts IV–V
  • Form 5329 Part VII
• The Form 8962 "401% Yes" path has no fixture.
• Form 1116 country names still come from the 2025 list.
• The PDFs were checked with pdftotext only, not visually.
• The final commit only removes a ? from one parameter. check:mef, check:ty2026, check:cli, check:oracle and the smoke last ran one commit earlier; CI covers the final commit.

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Generated by Claude Code