FYST 754 implement form 502 xml pdf two income subtraction

app/lib/efile/line_data.yml

@@ -610,10 +610,48 @@ MD502_LINE_D_COUNT_TOTAL:
   label: 'D Total Exemption Count: add lines A, B and C counts'
 MD502_LINE_D_AMOUNT_TOTAL:
   label: 'D Total Exemption Dollar Amount: add lines A, B and C amounts'
+MD502_LINE_9:
+  label: 'Child and dependent care expenses'
 MD502_LINE_10A:
   label: 'TBD'
+MD502_LINE_11:
+  label: 'Taxable Social Security and RR benefits (Tier I, II and supplemental) included in line 1'
 MD502_LINE_13:
   label: 'Subtractions from attached form 502SU'
+MD_TWO_INCOME_WK_LINE_1_A:
+  label: 'ENTER the portion of federal adjusted gross income from line 1 of Form 502
+attributable to each spouse. (a) you'
+MD_TWO_INCOME_WK_LINE_2_A:
+  label: 'ENTER the portion of additions to income from line 6 of Form 502
+attributable to each spouse. (a) you'
+MD_TWO_INCOME_WK_LINE_3_A:
+  label: 'ADD lines 1 and 2. (a) you'
+MD_TWO_INCOME_WK_LINE_4_A:
+  label: 'ENTER the portion of subtractions from income from lines 8 - 13 of Form 502
+attributable to each spouse. (a) you'
+MD_TWO_INCOME_WK_LINE_5_A:
+  label: 'SUBTRACT line 4 from line 3. (a) you'
+MD_TWO_INCOME_WK_LINE_1_B:
+  label: 'ENTER the portion of federal adjusted gross income from line 1 of Form 502
+attributable to each spouse. (b) your spouse'
+MD_TWO_INCOME_WK_LINE_2_B:
+  label: 'ENTER the portion of additions to income from line 6 of Form 502
+attributable to each spouse. (b) your spouse'
+MD_TWO_INCOME_WK_LINE_3_B:
+  label: 'ADD lines 1 and 2. (b) your spouse'
+MD_TWO_INCOME_WK_LINE_4_B:
+  label: 'ENTER the portion of subtractions from income from lines 8 - 13 of Form 502
+attributable to each spouse. (b) your spouse'
+MD_TWO_INCOME_WK_LINE_5_B:
+  label: 'SUBTRACT line 4 from line 3. (b) your spouse'
+MD_TWO_INCOME_WK_LINE_6:
+  label: 'COMPARE the amounts on lines 5 (a) and (b) and enter the smaller amount here
+but not less than zero'
+MD_TWO_INCOME_WK_LINE_7:
+  label: 'ENTER $1,200 or the amount on line 6, whichever is less.
+ENTER this amount on line 14 of Form 502.'
+MD502_LINE_14:
+  label: 'Two-income subtraction from worksheet in Instruction 13.'
 MD502_LINE_15:
   label: 'Total subtractions (Add lines 8 through 14. See instructions.)'
 MD502_LINE_16:

app/lib/efile/md/md502_calculator.rb

@@ -17,6 +17,12 @@ def initialize(year:, intake:, include_source: false)
           intake: @intake
         )
 
+        @two_income_subtraction_worksheet = Efile::Md::TwoIncomeSubtractionWorksheet.new(
+          value_access_tracker: @value_access_tracker,
+          lines: @lines,
+          intake: @intake
+        )
+
         @md502cr = Efile::Md::Md502crCalculator.new(
           value_access_tracker: @value_access_tracker,
           lines: @lines,
@@ -55,9 +61,15 @@ def calculate
         set_line(:MD502_LINE_7, :calculate_line_7)
 
         # Subtractions
+        set_line(:MD502_LINE_9, @direct_file_data, :total_qualifying_dependent_care_expenses)
         set_line(:MD502_LINE_10A, :calculate_line_10a) # STUBBED: PLEASE REPLACE, don't forget line_data.yml
+        set_line(:MD502_LINE_11, @direct_file_data, :fed_taxable_ssb)
         @md502_su.calculate
         set_line(:MD502_LINE_13, :calculate_line_13)
+        if filing_status_mfj?
+          @two_income_subtraction_worksheet.calculate
+        end
+        set_line(:MD502_LINE_14, :calculate_line_14)
         # lines 15 and 16 depend on lines 8-14
         set_line(:MD502_LINE_15, :calculate_line_15)
         set_line(:MD502_LINE_16, :calculate_line_16)
@@ -226,12 +238,21 @@ def calculate_line_7
 
       def calculate_line_10a; end
 
+      def calculate_line_13
+        @lines[:MD502_SU_LINE_1].value
+      end
+
+      def calculate_line_14
+        line_or_zero(:MD_TWO_INCOME_WK_LINE_7)
+      end
+
       def calculate_line_15
         [
-          @direct_file_data.total_qualifying_dependent_care_expenses, # line 9
-          @direct_file_data.fed_taxable_ssb, # line 11
+          line_or_zero(:MD502_LINE_9),
           line_or_zero(:MD502_LINE_10A),
+          line_or_zero(:MD502_LINE_11),
           line_or_zero(:MD502_LINE_13),
+          line_or_zero(:MD502_LINE_14),
         ].sum
       end
 
@@ -330,10 +351,6 @@ def calculate_line_20
         end
       end
 
-      def calculate_line_13
-        @lines[:MD502_SU_LINE_1].value
-      end
-
       def calculate_line_21
         # Maryland state income tax
         taxable_net_income = line_or_zero(:MD502_LINE_20)

app/lib/efile/md/two_income_subtraction_worksheet.rb

@@ -0,0 +1,127 @@
+module Efile
+  module Md
+    class TwoIncomeSubtractionWorksheet < ::Efile::TaxCalculator
+      # https://www.marylandtaxes.gov/forms/worksheets/Two-income-worksheet.pdf
+
+      attr_accessor :lines, :value_access_tracker
+
+      def initialize(value_access_tracker:, lines:, intake:)
+        @value_access_tracker = value_access_tracker
+        @lines = lines
+        @intake = intake
+        @direct_file_data = intake.direct_file_data
+        @direct_file_json_data = intake.direct_file_json_data
+      end
+
+      def calculate
+        set_line(:MD_TWO_INCOME_WK_LINE_1_A, -> { calculate_line_1 :primary })
+        set_line(:MD_TWO_INCOME_WK_LINE_2_A, -> { calculate_line_2 :primary })
+        set_line(:MD_TWO_INCOME_WK_LINE_3_A, -> { calculate_line_3 :primary })
+        set_line(:MD_TWO_INCOME_WK_LINE_4_A, -> { calculate_line_4 :primary })
+        set_line(:MD_TWO_INCOME_WK_LINE_5_A, -> { calculate_line_5 :primary })
+        set_line(:MD_TWO_INCOME_WK_LINE_1_B, -> { calculate_line_1 :spouse })
+        set_line(:MD_TWO_INCOME_WK_LINE_2_B, -> { calculate_line_2 :spouse })
+        set_line(:MD_TWO_INCOME_WK_LINE_3_B, -> { calculate_line_3 :spouse })
+        set_line(:MD_TWO_INCOME_WK_LINE_4_B, -> { calculate_line_4 :spouse })
+        set_line(:MD_TWO_INCOME_WK_LINE_5_B, -> { calculate_line_5 :spouse })
+        set_line(:MD_TWO_INCOME_WK_LINE_6, :calculate_line_6)
+        set_line(:MD_TWO_INCOME_WK_LINE_7, :calculate_line_7)
+      end
+
+      def calculate_fed_income(primary_or_spouse)
+        filer_ssn = @intake.send(primary_or_spouse).ssn
+
+        wage_income = @direct_file_data.w2s
+          .select { |w2| w2.EmployeeSSN == filer_ssn }
+          .sum { |w2| w2.WagesAmt&.round }
+
+        interest_income = @direct_file_json_data.interest_reports
+          .select { |interest_report| interest_report.recipient_tin.delete("-") == filer_ssn }
+          .sum { |interest_report|
+            (interest_report.amount_1099&.round || 0) + (interest_report.amount_no_1099&.round || 0)
+          }
+
+        retirement_income = @intake.state_file1099_rs
+          .select { |form1099r| form1099r.recipient_ssn == filer_ssn }
+          .sum { |form1099r| form1099r.taxable_amount&.round }
+
+        unemployment_income = find_filer_json_for(primary_or_spouse)&.form_1099_gs_total&.round || 0
+
+        wage_income +
+          interest_income +
+          retirement_income +
+          unemployment_income
+      end
+
+      def calculate_fed_subtractions(primary_or_spouse)
+        filer_json = find_filer_json_for(primary_or_spouse)
+
+        student_loan_interest = {
+          primary: @intake.primary_student_loan_interest_ded_amount&.round,
+          spouse: @intake.spouse_student_loan_interest_ded_amount&.round,
+        }[primary_or_spouse]
+
+        educator_expenses = filer_json&.educator_expenses&.round || 0
+
+        hsa_total_deductible_amount = filer_json&.hsa_total_deductible_amount&.round || 0
+
+        student_loan_interest +
+          educator_expenses +
+          hsa_total_deductible_amount
+      end
+
+      private
+
+      def calculate_line_1(primary_or_spouse)
+        calculate_fed_income(primary_or_spouse) - calculate_fed_subtractions(primary_or_spouse)
+      end
+
+      def calculate_line_2(primary_or_spouse)
+        @intake.state_file_w2s
+               .select { |w2| w2.employee_ssn == @intake.send(primary_or_spouse).ssn }
+               .sum { |w2| w2.box14_stpickup&.round || 0 }
+      end
+
+      def calculate_line_3(primary_or_spouse)
+        filer = primary_or_spouse == :primary ? "A" : "B"
+        line_or_zero("MD_TWO_INCOME_WK_LINE_1_#{filer}") +
+          line_or_zero("MD_TWO_INCOME_WK_LINE_2_#{filer}")
+      end
+
+      def calculate_line_4(primary_or_spouse)
+        cdc_expenses = (@direct_file_data.total_qualifying_dependent_care_expenses || 0) / 2
+
+        # NOTE: Stub alert - this data relies on 1099R followup questions, which have been deprioritized
+        pension_exclusion = 0
+        military_retirement_exclusion = 0
+
+        cdc_expenses +
+          pension_exclusion +
+          military_retirement_exclusion
+      end
+
+      def calculate_line_5(primary_or_spouse)
+        filer = primary_or_spouse == :primary ? "A" : "B"
+        line_or_zero("MD_TWO_INCOME_WK_LINE_3_#{filer}") -
+          line_or_zero("MD_TWO_INCOME_WK_LINE_4_#{filer}")
+      end
+
+      def calculate_line_6
+        lower_income = [@lines[:MD_TWO_INCOME_WK_LINE_5_A].value,
+                        @lines[:MD_TWO_INCOME_WK_LINE_5_B].value].min
+        [lower_income, 0].max
+      end
+
+      def calculate_line_7
+        @lines[:MD_TWO_INCOME_WK_LINE_6].value.clamp(0, 1_200)
+      end
+
+      def find_filer_json_for(primary_or_spouse)
+        @direct_file_json_data.filers
+          .find { |df_filer_data|
+            df_filer_data.tin.delete("-") == @intake.send(primary_or_spouse).ssn
+          }
+      end
+    end
+  end
+end

app/lib/pdf_filler/md502_pdf.rb

@@ -74,6 +74,7 @@ def hash_for_pdf
         'Text Field 11': generate_codes_for_502_su.at(2),
         'Text Field 12': generate_codes_for_502_su.at(3),
         'Enter 13': @xml_document.at('Form502 Subtractions Other')&.text,
+        'Enter 14': @xml_document.at('Form502 Subtractions TwoIncome')&.text,
         'Text Box 68': @xml_document.at('Form502 TaxWithheld')&.text,
         'Text Box 34': @xml_document.at('Form502 StateTaxComputation EarnedIncomeCredit')&.text,
         'Check Box 37': checkbox_value(@xml_document.at('Form502 StateTaxComputation MDEICWithQualChildInd')&.text),

app/lib/submission_builder/ty2024/states/id/id_return_xml.rb

@@ -38,12 +38,12 @@ def supported_documents
             supported_docs = [
               {
                 xml: SubmissionBuilder::Ty2024::States::Id::Documents::Id40,
-                pdf:  PdfFiller::Id40Pdf,
+                pdf: PdfFiller::Id40Pdf,
                 include: true
               },
               {
                 xml: SubmissionBuilder::Ty2024::States::Id::Documents::Id39R,
-                pdf:  PdfFiller::Id39rPdf,
+                pdf: PdfFiller::Id39rPdf,
                 include: true
               },
             ]

app/lib/submission_builder/ty2024/states/md/documents/md502.rb

@@ -114,9 +114,10 @@ def document
         xml.FedAGIAndStateAdditions calculated_fields.fetch(:MD502_LINE_7)
       end
       xml.Subtractions do
-        xml.ChildAndDependentCareExpenses @direct_file_data.total_qualifying_dependent_care_expenses
-        xml.SocialSecurityRailRoadBenefits @direct_file_data.fed_taxable_ssb
-        xml.Other calculated_fields.fetch(:MD502_LINE_13)
+        add_element_if_present(xml, "ChildAndDependentCareExpenses", :MD502_LINE_9)
+        add_element_if_present(xml, "SocialSecurityRailRoadBenefits", :MD502_LINE_11)
+        add_element_if_present(xml, "Other", :MD502_LINE_13)
+        add_element_if_present(xml, "TwoIncome", :MD502_LINE_14)
         add_element_if_present(xml, "Total", :MD502_LINE_15)
         add_element_if_present(xml, "StateAdjustedGrossIncome", :MD502_LINE_16)
       end

app/models/direct_file_json_data.rb

@@ -10,6 +10,9 @@ class DfJsonPerson < DfJsonWrapper
 
   class DfJsonFiler < DfJsonPerson
     json_accessor is_primary_filer: { type: :boolean, key: "isPrimaryFiler" }
+    json_accessor form_1099_gs_total: { type: :money_amount, key: "form1099GsTotal" }
+    json_accessor educator_expenses: { type: :money_amount, key: "educatorExpenses" }
+    json_accessor hsa_total_deductible_amount: { type: :money_amount, key: "hsaTotalDeductibleAmount" }
   end
 
   class DfJsonDependent < DfJsonPerson
@@ -63,13 +66,11 @@ def interest_reports
     data["interestReports"]&.map { |interest_report| DfJsonInterestReport.new(interest_report) } || []
   end
 
-  def dependents
-    data["familyAndHousehold"]&.map { |dependent| DfJsonDependent.new(dependent) } || []
-  end
-
-  private
-
   def filers
     data["filers"]&.map { |filer| DfJsonFiler.new(filer) } || []
   end
+
+  def dependents
+    data["familyAndHousehold"]&.map { |dependent| DfJsonDependent.new(dependent) } || []
+  end
 end

app/views/state_file/questions/federal_info/_df_w2.html.erb

@@ -4,6 +4,7 @@
     <%= render 'node_xml_reveal', xml: f.object.to_pretty_s %>
 
     <table>
+      <%= f.state_file_nested_xml_field :EmployeeSSN %>
       <%= f.state_file_nested_xml_field :WagesAmt %>
       <%= f.state_file_nested_xml_field :WithholdingAmt %>
       <%= f.state_file_nested_xml_field :StateWagesAmt %>

app/views/state_file/questions/federal_info/edit.html.erb

@@ -39,6 +39,7 @@
     <%= f.state_file_qa_input_field :fed_agi, "Adjusted Gross Income" %>
     <%= f.state_file_qa_input_field :fed_wages, "Wages, salaries, tips" %>
     <%= f.state_file_qa_input_field :fed_taxable_income, "Taxable interest" %>
+    <%= f.state_file_qa_input_field :fed_student_loan_interest, "Subtractable student loan interest" %>
     <%= f.state_file_qa_input_field :fed_unemployment, "Unemployment compensation" %>
     <%= f.state_file_qa_input_field :fed_taxable_ssb, "Taxable SS Income" %>
     <%= f.state_file_qa_input_field :total_exempt_primary_spouse, "Total exempt primary and spouse count" %>

spec/factories/state_file1099_rs.rb

@@ -46,10 +46,10 @@
     payer_address_line1 { "123 Sesame ST" }
     payer_address_line2 { "Apt 202" }
     payer_city_name { "Long Island" }
-    payer_zip { "12345"}
-    payer_identification_number { "22345"}
-    recipient_ssn { "123456789"}
-    recipient_name { "Dorothy Jane Red"}
+    payer_zip { "12345" }
+    payer_identification_number { "22345" }
+    recipient_ssn { "123456789" }
+    recipient_name { "Dorothy Jane Red" }
     gross_distribution_amount { 100.25 }
     taxable_amount { 50.5 }
     taxable_amount_not_determined { true }

spec/factories/state_file_md_intakes.rb

@@ -148,7 +148,8 @@
     end
 
     trait :with_spouse do
-      raw_direct_file_data { StateFile::DirectFileApiResponseSampleService.new.read_xml("md_nate_mfj") }
+      raw_direct_file_data { StateFile::DirectFileApiResponseSampleService.new.read_xml("md_minimal_with_spouse") }
+      raw_direct_file_intake_data { StateFile::DirectFileApiResponseSampleService.new.read_json('md_minimal_with_spouse') }
       filing_status { 'married_filing_jointly' }
 
       spouse_first_name { "Marty" }
@@ -158,7 +159,8 @@
     end
 
     trait :with_senior_spouse do
-      raw_direct_file_data { StateFile::DirectFileApiResponseSampleService.new.read_xml("md_nate_mfj") }
+      raw_direct_file_data { StateFile::DirectFileApiResponseSampleService.new.read_xml("md_minimal_with_spouse") }
+      raw_direct_file_intake_data { StateFile::DirectFileApiResponseSampleService.new.read_json('md_minimal_with_spouse') }
       filing_status { 'married_filing_jointly' }
 
       spouse_first_name { "Marty" }
@@ -173,6 +175,7 @@
 
     trait :df_data_many_w2s do
       raw_direct_file_data { StateFile::DirectFileApiResponseSampleService.new.read_xml('md_zeus_many_w2s') }
+      raw_direct_file_intake_data { StateFile::DirectFileApiResponseSampleService.new.read_json('md_zeus_many_w2s') }
     end
 
     trait :head_of_household do

spec/fixtures/state_file/fed_return_jsons/md/minimal_with_spouse.json

@@ -0,0 +1,21 @@
+{
+  "familyAndHousehold": [],
+  "filers": [
+    {
+      "firstName": "Beaches",
+      "middleInitial": "T",
+      "lastName": "Yarn Mat",
+      "dateOfBirth": "1950-01-01",
+      "isPrimaryFiler": true,
+      "tin": "123-45-6789"
+    },
+    {
+      "firstName": "Pebble",
+      "middleInitial": "Y",
+      "lastName": "Yarn Mat",
+      "dateOfBirth": "1950-01-01",
+      "isPrimaryFiler": false,
+      "tin": "987-65-4321"
+    }
+  ]
+}