On Feb. 25, 2021, The New Yorker published an article positing that former U.S. President Donald Trump's tax returns showed he had claimed U.S. Sen. Ted Cruz as a dependent:
Trump’s Taxes Reveal He Claimed Ted Cruz as Dependent
In the first major bombshell to emerge from the handover of Donald J. Trump’s tax returns, the Manhattan district attorney has announced that the former President claimed Senator Ted Cruz as a dependent.
Speaking to reporters, Cyrus Vance, Jr., said that listing the Texas senator as a dependent was “highly unorthodox, to say the least.”
This item was not a factual recounting of real-life events. The article originated with Andy Borowitz's "The Borowitz Report," which describes its output as being humorous or satirical in nature, as follows: "Satire from the Borowitz Report: Not the News."
For background, here is why we sometimes write about satire/humor.