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feat(us-tax): Form 2555 FEIE model + hard guard that FEIE does not exclude SE tax - #154

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elasticdotventures wants to merge 2 commits into
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issue-147-feie
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feat(us-tax): Form 2555 FEIE model + hard guard that FEIE does not exclude SE tax#154
elasticdotventures wants to merge 2 commits into
mainfrom
issue-147-feie

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Implements #147

  • FEIE computation with per-year indexed exclusion limits (2023: 20K, 2024: 26.5K, 2025: 30K)
  • Both bona fide residence and physical presence tests
  • Hard guard: income_subject_to_se_tax is NOT reduced by FEIE
  • Pro-rata for partial tax years

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