Here's the relevant code. It sounds like your understanding doesn't match the current rules (consult a tax professional): https://www.law.cornell.edu/uscode/tex

Here's the relevant code. It sounds like your understanding doesn't match the current rules (consult a tax professional): https://www.law.cornell.edu/uscode/text/26/53 https://www.law.cornell.edu/uscode/text/26/53