src/fed2020/Schedule3.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 { AccumulatorLine, ComputedLine, InputLine, ReferenceLine, UnsupportedLine, sumFormLines } from '../core/Line';
   8 import { NotFoundError, UnsupportedFeatureError } from '../core/Errors';
   9
  10 import { Schedule3 as Schedule3_2019 } from '../fed2019';
  11
  12 import { Form1040, FilingStatus } from '.';
  13 import { Form1099DIV } from '.';
  14 import { Form1099INT } from '.';
  15 import { Form1116 } from '.';
  16 import { Schedule2 } from '.';
  17
  18 export default class Schedule3 extends Schedule3_2019 {
  19   readonly name = 'Schedule 3';
  20
  21   readonly lines = {
  22     // Part 1
  23     '1': new ComputedLine((tr): number => {
  24       const f1040 = tr.getForm(Form1040);
  25
  26       const totalForeignTax = (new AccumulatorLine(Form1099DIV, '7')).value(tr) +
  27                               (new AccumulatorLine(Form1099INT, '6')).value(tr);
  28       const limit = tr.constants.foreignTaxCreditWithoutForm1116Limit[f1040.filingStatus];
  29
  30       if (totalForeignTax < limit) {
  31         const sched2l2 = new ReferenceLine(Schedule2, '2', undefined, 0);
  32         return Math.min(totalForeignTax, f1040.tax(tr) + sched2l2.value(tr));
  33       }
  34       // This should be line 35, to make up for the new lines 22 and 23 in the 2020 F1116,
  35       // but those would be unsupported. Instead, use the 2019 form and read the old line
  36       // (33) for the same result value.
  37       return tr.getForm(Form1116).getValue(tr, '33');
  38     }, 'Foreign tax credit'),
  39     '2': new UnsupportedLine('Credit for child and dependent care expenses. Attach Form 2441'),
  40     '3': new UnsupportedLine('Education credits from Form 8863, line 19'),
  41     '4': new UnsupportedLine('Retirement savings contributions credit. Attach Form 8880'),
  42     '5': new UnsupportedLine('Residential energy credits. Attach Form 5695'),
  43     '6a': new UnsupportedLine('Form 3800'),
  44     '6b': new UnsupportedLine('Form 8801'),
  45     '6c': new UnsupportedLine('Other nonrefundable credits'),
  46     '7': new ComputedLine((tr): number => {
  47       return sumFormLines(tr, this, ['1', '2', '3', '4', '5', '6a', '6b', '6c']);
  48     }),
  49
  50     // Part 2
  51     '8': new UnsupportedLine('Net premium tax credit. Attach Form 8962'),
  52     '9': new UnsupportedLine('Amount paid with request for extension to file (see instructions)'),
  53     '10': new UnsupportedLine('Excess social security and tier 1 RRTA tax withheld'),
  54     '11': new UnsupportedLine('Credit for federal tax on fuels. Attach Form 4136'),
  55     '12a': new UnsupportedLine('Form 2439'),
  56     '12b': new UnsupportedLine('Qualified sick and family leave credits from Schedule H and Form 7202'),
  57     '12c': new UnsupportedLine('Health coverage credit from Form 8885'),
  58     '12d': new UnsupportedLine('Other'),
  59     '12e': new UnsupportedLine('Deferral for certain Schedule H or SE filers'),
  60     '12f': new ComputedLine((tr) => sumFormLines(tr, this, ['12a', '12b', '12c', '12d', '12e'])),
  61     '13': new ComputedLine((tr) => sumFormLines(tr, this, ['8', '9', '10', '11', '12f'])),
  62   };
  63 };