{
  "id": "ELE_ABANDONED_SPOUSE_STATUS",
  "name": "Abandoned Spouse Rule for Head of Household",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Must file a separate return, pay >50% of household costs, and live with a qualifying child for >50% of the year while the spouse is absent for the final 6 months.",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {},
  "entity_specific": false,
  "entity_types": null,
  "conflicts": [],
  "actionability": {
    "retroactive_status": "deadline_passed",
    "retroactive_note": "Action required during tax year — verify if still applicable",
    "forward_status": "available"
  },
  "description": "Married individuals living apart from their spouse for the last 6 months of the year who maintain a household for a child can be treated as unmarried.",
  "irc_reference": "IRC §7703",
  "deadline": "",
  "savings_potential": "medium",
  "benefits": "individual",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}