Tax-Calculator

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taxcalc currently requires that filers are joint to claim an extra standard deduction for aged spouses, but that condition isn't present for blind spouses:

https://github.com/PSLmodels/Tax-Calculator/blob/2ccfcb446d281aa8f733be59f591de931a41ad24/taxcalc/calcfunctions.py#L1150-L1154

This page suggests that they're treated equally. Is the taxcalc logic correct, or might the MARS condition be redundant?

cc @nikhilwoodruff re https://github.com/UBICenter/openfisca-us/pull/45#discussion_r702503015

Per IRS instructions, those filling married joint returns can claim an extra standard deduction for an age/blind spouse and those filing married single returns can if some other conditions are met (spouse has no income, doesn't file a return, and isn't claimed as a dependent on another return).

Implicitly the current Tax-Calc code assumes these conditions are married single returns are met for those claiming a blind spouse, but not for those claiming an aged spouse.

There is little/no data to check that these conditions on married single filers are met, but one could think about adding these conditions to the logic if there were data.

This should work:

num_extra_stded = blind_head + blind_spouse + (age_head >= 65) + (age_spouse >= 65)