KY joint 2025 75page 40sage 10Kswages 19Ksui

[feenberg]

See http://taxsim.nber.org/out2psl/921

PE allows $3,269 additional deductions from AGI that TA does not. This may be similar to #920, (older primary taxpayer has no income, so retirement exclusion is zero) but the amount doesn't suggest an exact cause to me. Credits match.

[PavelMakarchuk]

Tracked upstream: PolicyEngine/policyengine-us#8494. Root cause is PE-US's taxable_unemployment_compensation collapsing the entire tax unit's taxable UI onto the head, which gives the no-income spouse phantom AGI (here ~$8,500) and lets them claim a separate KY standard deduction under the combined-return optimization. With per-person UI preserved, KY tax reproduces to ~$524.