src/fed2019/Schedule2.ts

   1 // Copyright 2020 Blue Static <https://www.bluestatic.org>
   2 // This program is free software licensed under the GNU General Public License,
   3 // version 3.0. The full text of the license can be found in LICENSE.txt.
   4 // SPDX-License-Identifier: GPL-3.0-only
   5
   6 import { Form, TaxReturn } from '../core';
   7 import { ComputedLine } from '../core/Line';
   8 import { UnsupportedFeatureError } from '../core/Errors';
   9
  10 import Form1040, { FilingStatus } from './Form1040';
  11 import Form1099DIV from './Form1099DIV';
  12 import Form1099INT from './Form1099INT';
  13 import Form8959 from './Form8959';
  14 import Form8960 from './Form8960';
  15
  16 export default class Schedule2 extends Form<Schedule2['_lines']> {
  17   readonly name = 'Schedule 2';
  18
  19   protected readonly _lines = {
  20     '1': new ComputedLine((tr): number => {
  21       // TODO - this is just using Taxable Income, rather than AMT-limited
  22       // income
  23       const f1040 = tr.getForm(Form1040);
  24       const taxableIncome = f1040.getValue(tr, '11b');
  25       switch (f1040.filingStatus) {
  26         case FilingStatus.Single:
  27           if (taxableIncome < 510300)
  28             return 0;
  29         case FilingStatus.MarriedFilingJoint:
  30           if (taxableIncome < 1020600)
  31             return 0;
  32         case FilingStatus.MarriedFilingSeparate:
  33           if (taxableIncome < 510300)
  34             return 0;
  35       }
  36       throw new UnsupportedFeatureError('The AMT is not supported');
  37     }, 'AMT'),
  38     '2': new ComputedLine(() => 0, 'Excess advance premium tax credit repayment'),  // Not supported.
  39     '3': new ComputedLine((tr): number => {
  40       // Should include line 2.
  41       return this.getValue(tr, '1');
  42     }),
  43
  44     // 4 is not supported (Self-employment tax.)
  45     // 5 is not supported (Unreported social security and Medicare tax from)
  46     // 6 is not supported (Additional tax on IRAs, other qualified retirement plans, and other tax-favored accounts)
  47     // 7 is not supported (Household employment taxes.)
  48     '8': new ComputedLine((tr): number => {
  49       const f1040 = tr.getForm(Form1040);
  50       const wages = f1040.getLine('1').value(tr);
  51       const filingStatus = f1040.filingStatus;
  52
  53       let value = 0;
  54
  55       // Additional medicare tax.
  56       if (wages > Form8959.filingStatusLimit(filingStatus)) {
  57         value += tr.getForm(Form8959).getValue(tr, '18');
  58       }
  59
  60       // Net investment income tax.
  61       if (wages > Form8960.filingStatusLimit(filingStatus) &&
  62           (tr.findForms(Form1099DIV).length || tr.findForms(Form1099INT).length)) {
  63         value += tr.getForm(Form8960).getValue(tr, '17');
  64       }
  65
  66       return value;
  67     }),
  68     // 9 is not supported (Section 965 net tax liability installment from Form 965-A)
  69
  70     '10': new ComputedLine((tr): number => {
  71       // Should be lines 4 - 8.
  72       return this.getValue(tr, '8');
  73     })
  74   };
  75 };