FYST-1631 1099R subtractable calculations + PDF/XML

app/lib/efile/az/az140_calculator.rb

@@ -41,8 +41,8 @@ def calculate
         set_line(:AZ140_LINE_14, :calculate_line_14)
         set_line(:AZ140_LINE_19, :calculate_line_19)
         set_line(:AZ140_LINE_28, :calculate_line_28)
-        set_line(:AZ140_LINE_29A, :calculate_line_29A)
-        set_line(:AZ140_LINE_29B, :calculate_line_29B)
+        set_line(:AZ140_LINE_29A, :calculate_line_29a)
+        set_line(:AZ140_LINE_29B, :calculate_line_29b)
         set_line(:AZ140_LINE_30, @direct_file_data, :fed_taxable_ssb)
         set_line(:AZ140_LINE_31, :calculate_line_31)
         set_line(:AZ140_LINE_32, :calculate_line_32)
@@ -119,14 +119,22 @@ def calculate_line_28
         @intake.direct_file_json_data.interest_reports.sum(&:interest_on_government_bonds).round
       end
 
-      def calculate_line_29A
+      def calculate_line_29a
         # total subtraction amount for pensions up to the maximum of $2,500 each for primary and spouse
-        0
+        primary_pension_amount = @intake.sum_1099_r_followup_type_for_filer(:primary, :income_source_pension_plan?)
+        primary_max_allowed_subtraction = [primary_pension_amount, 2500].min
+        return primary_max_allowed_subtraction unless @intake.filing_status_mfj?
+
+        spouse_pension_amount = @intake.sum_1099_r_followup_type_for_filer(:spouse, :income_source_pension_plan?)
+        [primary_max_allowed_subtraction, [spouse_pension_amount, 2500].min].sum
       end
 
-      def calculate_line_29B
+      def calculate_line_29b
         # total subtraction amount for uniformed services
-        0
+        primary_uniformed_retirement_amount = @intake.sum_1099_r_followup_type_for_filer(:primary, :income_source_uniformed_services?)
+        return primary_uniformed_retirement_amount unless @intake.filing_status_mfj?
+
+        [primary_uniformed_retirement_amount, @intake.sum_1099_r_followup_type_for_filer(:spouse, :income_source_uniformed_services?)].sum
       end
 
       def calculate_line_31

app/lib/efile/line_data.yml

@@ -16,10 +16,10 @@ AZ140_LINE_19:
   label: '19 Subtotal: Add lines 14 through 18 and enter the total.'
 AZ140_LINE_28:
   label: '28 Interest on US obligations such as Savings Bonds and Treasury Bills included in the AZ Column'
-AZ140_LINE_29A:
-  label: '29A total subtraction amount for pensions up to the maximum of $2,500 each for primary and spouse.'
-AZ140_LINE_29B:
-  label: "29B Total subtraction amount for benefits, annuities, and pensions for retired/retainer pay of uniformed services"
+AZ140_LINE_29a:
+  label: '29a total subtraction amount for pensions up to the maximum of $2,500 each for primary and spouse.'
+AZ140_LINE_29b:
+  label: "29b Total subtraction amount for benefits, annuities, and pensions for retired/retainer pay of uniformed services"
 AZ140_LINE_30:
   label: '30 U.S. Social Security or Railroad Retirement Act benefits included as income on your federal return (taxable amount)'
 AZ140_LINE_31:

app/models/state_file_base_intake.rb

@@ -236,6 +236,22 @@ def spouse
     Person.new(self, :spouse)
   end
 
+  def filer_1099_rs(primary_or_spouse)
+    state_file1099_rs.filter do |state_file_1099_r|
+      state_file_1099_r.recipient_ssn == send(primary_or_spouse).ssn
+    end
+  end
+
+  def sum_1099_r_followup_type_for_filer(primary_or_spouse, followup_type)
+    filer_1099_rs(primary_or_spouse).sum do |state_file_1099_r|
+      if state_file_1099_r.state_specific_followup&.send(followup_type)
+        state_file_1099_r.taxable_amount&.round
+      else
+        0
+      end
+    end
+  end
+
   def ask_for_signature_pin?
     false
   end

app/models/state_file_md_intake.rb

@@ -215,22 +215,6 @@ def address
     end
   end
 
-  def filer_1099_rs(primary_or_spouse)
-    state_file1099_rs.filter do |state_file_1099_r|
-      state_file_1099_r.recipient_ssn == send(primary_or_spouse).ssn
-    end
-  end
-
-  def sum_1099_r_followup_type_for_filer(primary_or_spouse, followup_type)
-    filer_1099_rs(primary_or_spouse).sum do |state_file_1099_r|
-      if state_file_1099_r.state_specific_followup&.send(followup_type)
-        state_file_1099_r.taxable_amount&.round
-      else
-        0
-      end
-    end
-  end
-
   def sum_two_1099_r_followup_types_for_filer(primary_or_spouse, income_source, service_type)
     filer_1099_rs(primary_or_spouse).sum do |state_file_1099_r|
       state_specific_followup = state_file_1099_r.state_specific_followup

spec/controllers/state_file/questions/az_review_controller_spec.rb

@@ -84,8 +84,8 @@
         intake.direct_file_data.fed_agi = 23_112
         intake.direct_file_data.fed_taxable_ssb = 1_000
         allow_any_instance_of(StateFileAzIntake).to receive(:total_exemptions).and_return(25)
-        allow_any_instance_of(Efile::Az::Az140Calculator).to receive(:calculate_line_29A).and_return(5)
-        allow_any_instance_of(Efile::Az::Az140Calculator).to receive(:calculate_line_29B).and_return(10)
+        allow_any_instance_of(Efile::Az::Az140Calculator).to receive(:calculate_line_29a).and_return(5)
+        allow_any_instance_of(Efile::Az::Az140Calculator).to receive(:calculate_line_29b).and_return(10)
         allow_any_instance_of(Efile::Az::Az140Calculator).to receive(:calculate_line_31).and_return(15)
         allow_any_instance_of(Efile::Az::Az140Calculator).to receive(:calculate_line_32).and_return(20)
         allow_any_instance_of(Efile::Az::Az140Calculator).to receive(:calculate_line_42).and_return(30)

spec/lib/efile/az/az140_calculator_spec.rb

@@ -124,15 +124,133 @@
     end
   end
 
+  describe "Line 29a" do
+    context "has qualifying pension plan" do
+      before do
+        allow_any_instance_of(StateFileAzIntake).to receive(:sum_1099_r_followup_type_for_filer).and_call_original
+      end
+
+      context "primary has pension plan amount over 2500" do
+        before do
+          allow_any_instance_of(StateFileAzIntake).to receive(:sum_1099_r_followup_type_for_filer).with(:primary, :income_source_pension_plan?).and_return 10_000
+        end
+
+        it "returns max subtraction allowed (2500)" do
+          instance.calculate
+          expect(instance.lines[:AZ140_LINE_29A].value).to eq(2500)
+        end
+      end
+
+      context "primary has pension plan amount under 2500" do
+        before do
+          allow_any_instance_of(StateFileAzIntake).to receive(:sum_1099_r_followup_type_for_filer).with(:primary, :income_source_pension_plan?).and_return 2455
+        end
+
+        it "returns primary pension plan amount" do
+          instance.calculate
+          expect(instance.lines[:AZ140_LINE_29A].value).to eq(2455)
+        end
+      end
+
+      context "mfj" do
+        before do
+          allow_any_instance_of(StateFileAzIntake).to receive(:filing_status_mfj?).and_return true
+          allow_any_instance_of(StateFileAzIntake).to receive(:sum_1099_r_followup_type_for_filer).with(:primary, :income_source_pension_plan?).and_return 100
+        end
+
+        context "spouse has pension plan amount over 2500" do
+          before do
+            allow_any_instance_of(StateFileAzIntake).to receive(:sum_1099_r_followup_type_for_filer).with(:spouse, :income_source_pension_plan?).and_return 2501
+          end
+
+          it "returns max subtraction allowed (2500) + primary pension subtraction" do
+            instance.calculate
+            expect(instance.lines[:AZ140_LINE_29A].value).to eq(2600)
+          end
+        end
+
+        context "spouse has pension plan amount under 2500" do
+          before do
+            allow_any_instance_of(StateFileAzIntake).to receive(:sum_1099_r_followup_type_for_filer).with(:spouse, :income_source_pension_plan?).and_return 2499
+          end
+
+          it "returns max subtraction allowed (2500) + primary pension subtraction" do
+            instance.calculate
+            expect(instance.lines[:AZ140_LINE_29A].value).to eq(2599)
+          end
+        end
+      end
+    end
+
+    describe "Line 29b" do
+      context "has retirement income from uniformed services" do
+        before do
+          allow_any_instance_of(StateFileAzIntake).to receive(:sum_1099_r_followup_type_for_filer).and_call_original
+        end
+
+        context "single" do
+          before do
+            allow_any_instance_of(StateFileAzIntake).to receive(:sum_1099_r_followup_type_for_filer).with(:primary, :income_source_uniformed_services?).and_return 199
+          end
+
+          it "returns sum of uniformed services retirement income" do
+            instance.calculate
+            expect(instance.lines[:AZ140_LINE_29B].value).to eq(199)
+          end
+        end
+
+        context "mfj" do
+          before do
+            allow_any_instance_of(StateFileAzIntake).to receive(:filing_status_mfj?).and_return true
+            allow_any_instance_of(StateFileAzIntake).to receive(:sum_1099_r_followup_type_for_filer).with(:primary, :income_source_uniformed_services?).and_return 100
+            allow_any_instance_of(StateFileAzIntake).to receive(:sum_1099_r_followup_type_for_filer).with(:spouse, :income_source_uniformed_services?).and_return 300
+          end
+
+          it "returns sum of both retirement incomes" do
+            instance.calculate
+            expect(instance.lines[:AZ140_LINE_29B].value).to eq(400)
+          end
+        end
+      end
+
+      context "has no qualifying retirement income from uniformed services" do
+        before do
+          allow_any_instance_of(StateFileAzIntake).to receive(:sum_1099_r_followup_type_for_filer).and_call_original
+          allow_any_instance_of(StateFileAzIntake).to receive(:sum_1099_r_followup_type_for_filer).with(:primary, :income_source_uniformed_services?).and_return 0
+          allow_any_instance_of(StateFileAzIntake).to receive(:sum_1099_r_followup_type_for_filer).with(:spouse, :income_source_uniformed_services?).and_return 0
+        end
+
+        it "returns 0" do
+          instance.calculate
+          expect(instance.lines[:AZ140_LINE_29B].value).to eq(0)
+        end
+      end
+    end
+
+
+    context "has qualifying no qualifying pension plan" do
+      before do
+        allow_any_instance_of(StateFileAzIntake).to receive(:sum_1099_r_followup_type_for_filer).and_call_original
+        allow_any_instance_of(StateFileAzIntake).to receive(:sum_1099_r_followup_type_for_filer).with(:primary, :income_source_uniformed_services?).and_return 0
+        allow_any_instance_of(StateFileAzIntake).to receive(:sum_1099_r_followup_type_for_filer).with(:spouse, :income_source_uniformed_services?).and_return 0
+      end
+
+      it "returns 0" do
+        instance.calculate
+        expect(instance.lines[:AZ140_LINE_29B].value).to eq(0)
+      end
+    end
+  end
+
   describe "Line 35" do
     before do
       intake.direct_file_data.fed_taxable_ssb = 100
     end
     it "subtracts lines 24 through 34c from line 19" do
       allow(instance).to receive(:calculate_line_19).and_return 700
       allow(instance).to receive(:calculate_line_28).and_return 100
-      allow(instance).to receive(:calculate_line_29A).and_return 100
-      allow(instance).to receive(:calculate_line_29B).and_return 100
+      allow(instance).to receive(:calculate_line_29a).and_return 100
+      allow(instance).to receive(:calculate_line_29b).and_return 100
       allow(instance).to receive(:calculate_line_31).and_return 100
       allow(instance).to receive(:calculate_line_32).and_return 100
       instance.calculate

spec/lib/pdf_filler/az140_pdf_spec.rb

@@ -33,6 +33,18 @@
       end
     end
 
+    context "with retirement income" do
+      before do
+        allow_any_instance_of(Efile::Az::Az140Calculator).to receive(:calculate_line_29a).and_return 102
+        allow_any_instance_of(Efile::Az::Az140Calculator).to receive(:calculate_line_29b).and_return 233
+      end
+
+      it "fills the fields correctly" do
+        expect(pdf.hash_for_pdf["29a"]).to eq "102"
+        expect(pdf.hash_for_pdf["29b"]).to eq "233"
+      end
+    end
+
     context 'Nonrefundable Credits from Arizona Form 301, Part 2, line 62' do
       before do
         allow_any_instance_of(Efile::Az::Az301Calculator).to receive(:calculate_line_60).and_return 100

spec/lib/submission_builder/ty2022/states/az/az_return_xml_spec.rb

@@ -273,6 +273,18 @@
         intake.direct_file_json_data.interest_reports.first&.interest_on_government_bonds = "2.00"
         expect(xml.css("Subtractions IntUSObligations").text).to eq "2"
       end
+
+      context "has 1099R subtractions" do
+        before do
+          allow_any_instance_of(Efile::Az::Az140Calculator).to receive(:calculate_line_29a).and_return 500
+          allow_any_instance_of(Efile::Az::Az140Calculator).to receive(:calculate_line_29b).and_return 420
+        end
+
+        it "should fill out the amount" do
+          expect(xml.at("Subtractions ExecFedStateLocGovPen").text).to eq "500"
+          expect(xml.at("Subtractions SubExclBenAnnPen").text).to eq "420"
+        end
+      end
     end
   end
 end

spec/models/state_file_base_intake_spec.rb

@@ -257,4 +257,60 @@
       end
     end
   end
+
+  describe "#sum_1099_r_followup_type_for_filer" do
+
+    context "with 1099Rs" do
+      let!(:intake) { create(:state_file_md_intake, :with_spouse) }
+      let!(:state_file_1099_r_without_followup) {
+        create(
+          :state_file1099_r,
+          taxable_amount: 1_000,
+          recipient_ssn: intake.primary.ssn,
+          intake: intake)
+      }
+      let!(:state_file_md1099_r_followup_with_military_service_for_primary_1) do
+        create(
+          :state_file_md1099_r_followup,
+          service_type: "military",
+          state_file1099_r: create(:state_file1099_r, taxable_amount: 1_000, intake: intake, recipient_ssn: intake.primary.ssn)
+        )
+      end
+      let!(:state_file_md1099_r_followup_with_military_service_for_primary_2) do
+        create(
+          :state_file_md1099_r_followup,
+          service_type: "military",
+          state_file1099_r: create(:state_file1099_r, taxable_amount: 1_500, intake: intake, recipient_ssn: intake.primary.ssn)
+        )
+      end
+      let!(:state_file_md1099_r_followup_with_military_service_for_spouse) do
+        create(
+          :state_file_md1099_r_followup,
+          service_type: "military",
+          state_file1099_r: create(:state_file1099_r, taxable_amount: 2_000, intake: intake, recipient_ssn: intake.spouse.ssn)
+        )
+      end
+      let!(:state_file_md1099_r_followup_without_military) do
+        create(
+          :state_file_md1099_r_followup,
+          service_type: "none",
+          state_file1099_r: create(:state_file1099_r, taxable_amount: 1_000, intake: intake, recipient_ssn: intake.spouse.ssn)
+        )
+      end
+
+      it "totals the followup income" do
+        expect(intake.sum_1099_r_followup_type_for_filer(:primary, :service_type_military?)).to eq(2_500)
+        expect(intake.sum_1099_r_followup_type_for_filer(:spouse, :service_type_military?)).to eq(2_000)
+      end
+    end
+
+    context "without 1099Rs" do
+      let(:intake) { create(:state_file_md_intake) }
+      it "returns 0" do
+        expect(intake.sum_1099_r_followup_type_for_filer(:primary, :service_type_military?)).to eq(0)
+        expect(intake.sum_1099_r_followup_type_for_filer(:spouse, :service_type_military?)).to eq(0)
+      end
+    end
+  end
+
 end