src/fed2019/Schedule2.ts

   1 import Form from '../Form';
   2 import TaxReturn from '../TaxReturn';
   3 import { ComputedLine } from '../Line';
   4 import { UnsupportedFeatureError } from '../Errors';
   5
   6 import Form1040, { FilingStatus } from './Form1040';
   7 import Form8959 from './Form8959';
   8
   9 export default class Schedule2 extends Form<Schedule2['_lines']> {
  10   readonly name = 'Schedule 2';
  11
  12   protected readonly _lines = {
  13     '1': new ComputedLine((tr): number => {
  14       // TODO - this is just using Taxable Income, rather than AMT-limited
  15       // income
  16       const f1040 = tr.getForm(Form1040);
  17       const taxableIncome = f1040.getValue(tr, '11b');
  18       switch (f1040.getInput('filingStatus')) {
  19         case FilingStatus.Single:
  20           if (taxableIncome < 510300)
  21             return 0;
  22         case FilingStatus.MarriedFilingJoint:
  23           if (taxableIncome < 1020600)
  24             return 0;
  25         case FilingStatus.MarriedFilingSeparate:
  26           if (taxableIncome < 510300)
  27             return 0;
  28       }
  29       throw new UnsupportedFeatureError('The AMT is not supported');
  30     }, 'AMT'),
  31     '2': new ComputedLine(() => 0, 'Excess advance premium tax credit repayment'),  // Not supported.
  32     '3': new ComputedLine((tr): number => {
  33       // Should include line 2.
  34       return this.getValue(tr, '1');
  35     }),
  36
  37     // 4 is not supported (Self-employment tax.)
  38     // 5 is not supported (Unreported social security and Medicare tax from)
  39     // 6 is not supported (Additional tax on IRAs, other qualified retirement plans, and other tax-favored accounts)
  40     // 7 is not supported (Household employment taxes.)
  41     '8': new ComputedLine((tr): number => {
  42       const f1040 = tr.getForm(Form1040);
  43       const wages = f1040.getLine('1').value(tr);
  44
  45       let niit: boolean;
  46       const filingStatus = f1040.getInput('filingStatus');
  47
  48       const additionalMedicare = wages > Form8959.filingStatusLimit(filingStatus);
  49
  50       switch (f1040.getInput('filingStatus')) {
  51         case FilingStatus.Single:
  52           if (wages > 200000) {
  53             niit = true;
  54           }
  55           break;
  56         case FilingStatus.MarriedFilingJoint:
  57           if (wages > 250000) {
  58             niit = true;
  59           }
  60           break;
  61         case FilingStatus.MarriedFilingSeparate:
  62           if (wages > 125000) {
  63             niit = true;
  64           }
  65           break;
  66       }
  67
  68       let value = 0;
  69
  70       if (additionalMedicare) {
  71         const f8959 = tr.getForm(Form8959);
  72         value += f8959.getValue(tr, '18');
  73       }
  74
  75       if (niit) {
  76         //const f8960 = tr.getForm('8960');
  77       }
  78
  79       return value;
  80     }),
  81     // 9 is not supported (Section 965 net tax liability installment from Form 965-A)
  82
  83     '10': new ComputedLine((tr): number => {
  84       // Should be lines 4 - 8.
  85       return this.getValue(tr, '8');
  86     })
  87   };
  88 };
  89