FYST-661 Implement Form 502 xml pdf other contributions balance

app/lib/efile/line_data.yml

@@ -712,8 +712,24 @@ MD502_LINE_33:
   label: '33. Local tax after credits: local tax amount minus total local tax credits (line 28 - line 32)'
 MD502_LINE_34:
   label: '34. Total Maryland and local tax amount (line 27 + line 33 if deduction standard)'
+MD502_LINE_39:
+  label: "39. Total Maryland income tax, local income tax and contributions"
 MD502_LINE_40:
   label: "40 Total Maryland and local tax withheld"
+MD502_LINE_42:
+  label: "42. Refundable earned income credit"
+MD502_LINE_43:
+  label: "43. Refundable income tax credits from Part CC, line 10 of Form 502CR"
+MD502_LINE_44:
+  label: "44. Total payments and credits (Add lines 40 through 43.)"
+MD502_LINE_45:
+  label: "45. Balance due (If line 39 is more than line 44, subtract line 44 from line 39"
+MD502_LINE_46:
+  label: "46. Overpayment (If line 39 is less than line 44, subtract line 39 from line 44.)"
+MD502_LINE_48:
+  label: "48. Amount of overpayment TO BE REFUNDED TO YOU"
+MD502_LINE_50:
+  label: "50. TOTAL AMOUNT DUE (Add lines 45 and 49.)"
 MD502_AUTHORIZE_DIRECT_DEPOSIT:
   label: "Client authorizes the State of Maryland to issue refund by direct deposit (tax refund controller)."
 MD502_LINE_51D:

app/lib/efile/md/md502_calculator.rb

@@ -2,6 +2,7 @@ module Efile
   module Md
     class Md502Calculator < ::Efile::TaxCalculator
       attr_reader :lines
+      set_refund_owed_lines refund: :MD502_LINE_48, owed: :MD502_LINE_50
 
       def initialize(year:, intake:, include_source: false)
         super
@@ -99,10 +100,16 @@ def calculate
         set_line(:MD502_LINE_32, :calculate_line_32)
         set_line(:MD502_LINE_33, :calculate_line_33)
         set_line(:MD502_LINE_34, :calculate_line_34)
-
+        set_line(:MD502_LINE_39, :calculate_line_39)
         set_line(:MD502_LINE_40, :calculate_line_40)
+        set_line(:MD502_LINE_42, :calculate_line_42)
+        set_line(:MD502_LINE_43, :calculate_line_43)
+        set_line(:MD502_LINE_44, :calculate_line_44)
+        set_line(:MD502_LINE_45, :calculate_line_45)
+        set_line(:MD502_LINE_46, :calculate_line_46)
+        set_line(:MD502_LINE_48, :calculate_line_48)
+        set_line(:MD502_LINE_50, :calculate_line_50)
         set_line(:MD502_AUTHORIZE_DIRECT_DEPOSIT, @intake, :bank_authorization_confirmed_yes?)
-
         @md502cr.calculate
         @lines.transform_values(&:value)
       end
@@ -560,13 +567,54 @@ def calculate_line_34
         end
       end
 
+      def calculate_line_39
+        (34..38).sum do |line_num|
+          line_or_zero("MD502_LINE_#{line_num}")
+        end
+      end
+
       def calculate_line_40
         @intake.state_file_w2s.sum { |item| item.state_income_tax_amount.round } +
           @intake.state_file_w2s.sum { |item| item.local_income_tax_amount.round } +
           @intake.state_file1099_gs.sum { |item| item.state_income_tax_withheld_amount.round } +
           @intake.state_file1099_rs.sum { |item| item.state_tax_withheld_amount.round }
       end
 
+      def calculate_line_42
+        # Earned Income Credit (EIC)
+        if filing_status_mfj? || filing_status_mfs? || @direct_file_data.fed_eic_qc_claimed
+          [(@direct_file_data.fed_eic * 0.45).round - line_or_zero(:MD502_LINE_21), 0].max
+        elsif filing_status_single? || filing_status_hoh? || filing_status_qw?
+          [@direct_file_data.fed_eic - line_or_zero(:MD502_LINE_21), 0].max
+        end
+      end
+
+      def calculate_line_43; end
+
+      def calculate_line_44
+        [40, 42, 43].sum { |number| line_or_zero("MD502_LINE_#{number}") }
+      end
+
+      def calculate_line_45
+        if line_or_zero(:MD502_LINE_39) > line_or_zero(:MD502_LINE_44)
+          line_or_zero(:MD502_LINE_39) - line_or_zero(:MD502_LINE_44)
+        end
+      end
+
+      def calculate_line_46
+        if line_or_zero(:MD502_LINE_39) < line_or_zero(:MD502_LINE_44)
+          line_or_zero(:MD502_LINE_44) - line_or_zero(:MD502_LINE_39)
+        end
+      end
+
+      def calculate_line_48
+        line_or_zero(:MD502_LINE_46) - line_or_zero(:MD502_LINE_47)
+      end
+
+      def calculate_line_50
+        line_or_zero(:MD502_LINE_45) + line_or_zero(:MD502_LINE_49)
+      end
+
       def filing_status_dependent?
         @filing_status == :dependent
       end

app/lib/pdf_filler/md502_pdf.rb

@@ -76,6 +76,7 @@ def hash_for_pdf
         '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 69': @xml_document.at('Form502 TaxWithheld')&.text.present? ? "00" : nil,
         'Text Box 34': @xml_document.at('Form502 StateTaxComputation EarnedIncomeCredit')&.text,
         'Check Box 37': checkbox_value(@xml_document.at('Form502 StateTaxComputation MDEICWithQualChildInd')&.text),
         'Text Box 96': @xml_document.at('ReturnHeaderState Filer Primary USPhone')&.text,
@@ -93,6 +94,20 @@ def hash_for_pdf
         'Text Box 36': @xml_document.at('Form502 StateTaxComputation PovertyLevelCredit')&.text,
         'Text Box 40': @xml_document.at('Form502 StateTaxComputation TotalCredits')&.text,
         'Text Box 42': @xml_document.at('Form502 StateTaxComputation StateTaxAfterCredits')&.text,
+        'Text Box 66': calculated_fields.fetch(:MD502_LINE_39),
+        'Text Box 67': "00",
+        'Text Box 72': calculated_fields.fetch(:MD502_LINE_42),
+        'Text Box 73': "00",
+        'Text Box 76': calculated_fields.fetch(:MD502_LINE_44),
+        'Text Box 77': "00",
+        'Text Box 78': calculated_fields.fetch(:MD502_LINE_45),
+        'Text Box 79': calculated_fields.fetch(:MD502_LINE_45).present? ? "00" : nil,
+        'Text Box 80': calculated_fields.fetch(:MD502_LINE_46),
+        'Text Box 81': calculated_fields.fetch(:MD502_LINE_46).present? ? "00" : nil,
+        'Text Box 84': calculated_fields.fetch(:MD502_LINE_48),
+        'Text Box 85': "00",
+        'Text Box 91': calculated_fields.fetch(:MD502_LINE_50),
+        'Text Box 92': "00",
         'Enter local tax rate': @xml_document.at('Form502 LocalTaxComputation LocalTaxRate')&.text&.split('0.0')&.last,
         'Text Box 44': @xml_document.at('Form502 LocalTaxComputation LocalIncomeTax')&.text,
         'Text Box 46': @xml_document.at('Form502 LocalTaxComputation EarnedIncomeCredit')&.text,

app/lib/pdf_filler/md_el101_pdf.rb

@@ -33,13 +33,19 @@ def hash_for_pdf
         'ERO firm name 2': @submission.data_source.spouse_esigned_yes? ? 'FileYourStateTaxes' : "",
         'Primary Signature Pin': @xml_document.at('Primary TaxpayerPIN')&.text,
         'Spouse Esigned': checkbox_value(@submission.data_source.spouse_esigned_yes?),
-        'Secondary Signature Pin': @xml_document.at('Secondary TaxpayerPIN')&.text
+        'Secondary Signature Pin': @xml_document.at('Secondary TaxpayerPIN')&.text,
+        '2 Amount of overpayment to be refunded to you                                         2': calculated_fields.fetch(:MD502_LINE_48),
+        '3': calculated_fields.fetch(:MD502_LINE_50),
       }
     end
 
     def checkbox_value(condition)
       condition ? 'On' : 'Off'
     end
+
+    def calculated_fields
+      @calculated_fields ||= @submission.data_source.tax_calculator.calculate
+    end
   end
 end
 

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

@@ -145,11 +145,22 @@ def document
         add_element_if_present(xml, "LocalIncomeTax", :MD502_LINE_28_LOCAL_TAX_AMOUNT)
         add_element_if_present(xml, "EarnedIncomeCredit", :MD502_LINE_29)
         add_element_if_present(xml, "PovertyLevelCredit", :MD502_LINE_30)
-        add_element_if_present(xml,"TotalCredits", :MD502_LINE_32)
-        add_element_if_present(xml,"LocalTaxAfterCredits", :MD502_LINE_33)
+        add_element_if_present(xml, "TotalCredits", :MD502_LINE_32)
+        add_element_if_present(xml, "LocalTaxAfterCredits", :MD502_LINE_33)
       end
       add_element_if_present(xml, "TotalStateAndLocalTax", :MD502_LINE_34)
+      add_non_zero_value(xml, :TotalTaxAndContributions, :MD502_LINE_39)
       xml.TaxWithheld calculated_fields.fetch(:MD502_LINE_40)
+      add_non_zero_value(xml, :RefundableEIC, :MD502_LINE_42)
+      add_non_zero_value(xml, :TotalPaymentsAndCredits, :MD502_LINE_44)
+      add_non_zero_value(xml, :BalanceDue, :MD502_LINE_45)
+      add_non_zero_value(xml, :Overpayment, :MD502_LINE_46)
+      if calculated_fields.fetch(:MD502_LINE_48).positive?
+        xml.AmountOverpayment do
+          xml.ToBeRefunded calculated_fields.fetch(:MD502_LINE_48)
+        end
+      end
+      add_non_zero_value(xml, :TotalAmountDue, :MD502_LINE_50)
       xml.AuthToDirectDepositInd "X" if calculated_fields.fetch(:MD502_AUTHORIZE_DIRECT_DEPOSIT)
       if @intake.payment_or_deposit_type.to_sym == :direct_deposit
         xml.NameOnBankAccount do

spec/lib/efile/md/md502_calculator_spec.rb

@@ -1124,6 +1124,27 @@
     end
   end
 
+  describe "#calculate_line_39" do
+    context "when there is a value for line 34" do
+      before do
+        allow_any_instance_of(described_class).to receive(:calculate_line_34).and_return 500
+      end
+
+      it "returns line 34" do
+        instance.calculate
+        expect(instance.lines[:MD502_LINE_39].value).to eq 500
+      end
+    end
+
+    context "when line 34 is nil" do
+      it "returns 0" do
+        allow_any_instance_of(described_class).to receive(:calculate_line_34).and_return nil
+        instance.calculate
+        expect(instance.lines[:MD502_LINE_39].value).to eq 0
+      end
+    end
+  end
+
   describe "#calculate_line_28_local_tax_rate" do
     let(:taxable_net_income) { 10_000 }
     before do
@@ -1198,6 +1219,82 @@
     end
   end
 
+  describe "#calculate_line_42" do
+    let(:filing_status) { "head_of_household" }
+    let(:df_xml_key) { "md_laney_qss" }
+    let!(:intake) {
+      create(
+        :state_file_md_intake,
+        filing_status: filing_status,
+        raw_direct_file_data: StateFile::DirectFileApiResponseSampleService.new.read_xml(df_xml_key)
+      )
+    }
+    let(:federal_eic) { 1200 }
+
+    before do
+      intake.direct_file_data.fed_eic = federal_eic
+      allow_any_instance_of(described_class).to receive(:calculate_line_21).and_return 500
+      instance.calculate
+    end
+
+    context "when there is least one qualifying child" do
+      context "when federal EIC * .45 is equal to or greater than Maryland tax (line 21)" do
+        it 'refundable EIC equals (federal EIC * .45) - Maryland tax (line 21)' do
+          expect(instance.lines[:MD502_LINE_42].value).to eq 40 # .45 of 1200 is 540. 540 - 500
+        end
+      end
+
+      context "when federal EIC * .45 is less than than Maryland tax (line 21)" do
+        before do
+          intake.direct_file_data.fed_eic = federal_eic
+          allow_any_instance_of(described_class).to receive(:calculate_line_21).and_return 600
+          instance.calculate
+        end
+        it 'refundable EIC is 0' do
+          expect(instance.lines[:MD502_LINE_42].value).to eq 0
+        end
+      end
+    end
+
+    context "when mfj and no qualifying children" do
+      let(:filing_status) { "married_filing_jointly" }
+      let(:df_xml_key) { "md_zeus_two_w2s" }
+      it 'refundable EIC equals (federal EIC * .45) - Maryland tax (line 21)' do
+        expect(instance.lines[:MD502_LINE_42].value).to eq 40
+      end
+    end
+
+    context "when single and no qualifying children" do
+      let(:filing_status) { "single" }
+      let(:df_xml_key) { "md_zeus_two_w2s" }
+
+      context "when federal EIC is equal to or greater than Maryland tax (line 21)" do
+        it "refundable EIC equals - Maryland tax (line 21)" do
+          expect(instance.lines[:MD502_LINE_42].value).to eq 700
+        end
+      end
+
+      context "when federal EIC is less than than Maryland tax (line 21)" do
+        before do
+          intake.direct_file_data.fed_eic = federal_eic
+          allow_any_instance_of(described_class).to receive(:calculate_line_21).and_return 1500
+          instance.calculate
+        end
+        it 'refundable EIC is 0' do
+          expect(instance.lines[:MD502_LINE_42].value).to eq 0
+        end
+      end
+    end
+
+    context "when filing as a dependent and no qualifying children" do
+      let(:filing_status) { "dependent" }
+      let(:df_xml_key) { "md_zeus_two_w2s" }
+      it 'refundable EIC is nil' do
+        expect(instance.lines[:MD502_LINE_42].value).to eq nil
+      end
+    end
+  end
+
   describe "#calculate_line_28_local_tax_amount" do
     before do
       allow_any_instance_of(described_class).to receive(:calculate_line_20).and_return 300_000
@@ -1258,6 +1355,68 @@
     end
   end
 
+  describe "#calculate_line_44" do
+    before do
+      allow_any_instance_of(described_class).to receive(:calculate_line_40).and_return 250
+      allow_any_instance_of(described_class).to receive(:calculate_line_42).and_return 200
+      allow_any_instance_of(described_class).to receive(:calculate_line_43).and_return 150
+    end
+    it "sums lines 40 to 44" do
+      instance.calculate
+      expect(instance.lines[:MD502_LINE_44].value).to eq(600)
+    end
+  end
+
+  describe "#calculate_line_45" do
+    context "line 39 is less than 44" do
+      before do
+        allow_any_instance_of(described_class).to receive(:calculate_line_39).and_return 50
+        allow_any_instance_of(described_class).to receive(:calculate_line_44).and_return 150
+      end
+      it "returns nil" do
+        instance.calculate
+        expect(instance.lines[:MD502_LINE_45].value).to eq(nil)
+      end
+    end
+
+    context "line 39 is more than 44" do
+      before do
+        allow_any_instance_of(described_class).to receive(:calculate_line_39).and_return 1_000
+        allow_any_instance_of(described_class).to receive(:calculate_line_44).and_return 900
+      end
+      it "subtracts line 39 from line 44" do
+        instance.calculate
+        expect(instance.lines[:MD502_LINE_45].value).to eq(100)
+        expect(instance.lines[:MD502_LINE_50].value).to eq(100)
+      end
+    end
+  end
+
+  describe "#calculate_line_46" do
+    context "line 39 is less than 44" do
+      before do
+        allow_any_instance_of(described_class).to receive(:calculate_line_39).and_return 900
+        allow_any_instance_of(described_class).to receive(:calculate_line_44).and_return 1_000
+      end
+      it "subtracts line 39 from line 44" do
+        instance.calculate
+        expect(instance.lines[:MD502_LINE_46].value).to eq(100)
+        expect(instance.lines[:MD502_LINE_48].value).to eq(100)
+      end
+    end
+
+    context "line 39 is more than 44" do
+      before do
+        allow_any_instance_of(described_class).to receive(:calculate_line_39).and_return 150
+        allow_any_instance_of(described_class).to receive(:calculate_line_44).and_return 50
+      end
+      it "returns nil" do
+        instance.calculate
+        expect(instance.lines[:MD502_LINE_46].value).to eq(nil)
+      end
+    end
+  end
+
   describe "#calculate_line_30" do
     context "deduction method is standard and they qualify for state poverty level credit" do
       before do
@@ -1383,8 +1542,10 @@
 
   describe "refund_or_owed_amount" do
     it "subtracts owed amount from refund amount" do
-      # TEMP: stub calculator lines and test outcome of method once implemented
-      expect(instance.refund_or_owed_amount).to eq(0)
+      allow(instance).to receive(:calculate_line_48).and_return 0
+      allow(instance).to receive(:calculate_line_50).and_return -30
+      instance.calculate
+      expect(instance.refund_or_owed_amount).to eq(30)
     end
   end