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, UnsupportedLine, sumFormLines } 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   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 UnsupportedLine('Excess advance premium tax credit repayment'),
  39     '3': new ComputedLine((tr): number => {
  40       return this.getValue(tr, '1') + this.getValue(tr, '2');
  41     }),
  42
  43     '4': new UnsupportedLine('Self-employment tax.'),
  44     '5': new UnsupportedLine('Unreported social security and Medicare tax from'),
  45     '6': new UnsupportedLine('Additional tax on IRAs, other qualified retirement plans, and other tax-favored accounts'),
  46     '7': new UnsupportedLine('Household employment taxes.'),
  47     '8': new ComputedLine((tr): number => {
  48       const f1040 = tr.getForm(Form1040);
  49       const wages = f1040.getLine('1').value(tr);
  50       const filingStatus = f1040.filingStatus;
  51
  52       let value = 0;
  53
  54       // Additional medicare tax.
  55       if (wages > Form8959.filingStatusLimit(filingStatus)) {
  56         value += tr.getForm(Form8959).getValue(tr, '18');
  57       }
  58
  59       // Net investment income tax.
  60       if (wages > Form8960.filingStatusLimit(filingStatus) &&
  61           (tr.findForms(Form1099DIV).length || tr.findForms(Form1099INT).length)) {
  62         value += tr.getForm(Form8960).getValue(tr, '17');
  63       }
  64
  65       return value;
  66     }),
  67     '9': new UnsupportedLine('Section 965 net tax liability installment from Form 965-A'),
  68
  69     '10': new ComputedLine((tr): number => {
  70       return sumFormLines(tr, this, ['4', '5', '6', '7', '8']);
  71     })
  72   };
  73 };