src/fed2019/Schedule2.ts

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