AZ joint elderly 3Kintrec 50Kmortgage 9Krentpaid

[feenberg]

See http://taxsim.nber.org/out2psl/983

TA does not support form PTC, so I filled the form out myself. PE shows $78 property tax credit (based on 9059 in rent paid) while I get $323. See ptc.pdf for my logic.

[PavelMakarchuk]

Confirmed — PE returns $78 here because az_property_tax_credit selects the Form 140PTC table via cohabitating_spouses, which defaults to False, so a married couple is read as "living alone" (Table 1). Per ARS §43-1072(A)(3) a couple that "lived with a spouse" uses Table 2, and §43-1072(B)(2) gives $323 for income in the $3,551–3,700 bracket (matching your Form 140PTC). Setting cohabitating_spouses = True reproduces $323 exactly.

Tracked in PolicyEngine/policyengine-us#8649 (fix: default cohabitating_spouses to True when a spouse is present, or check spouse presence directly). Leaving this open until that lands.