Merge remote-tracking branch 'origin' into FYST-1842-editing-state-withholding-on-w-2-edit-screen-for-az-and-id-causes-error-on-final-review-page

Author: arinchoi03

Gemfile.lock

@@ -395,7 +395,7 @@ GEM
       net-protocol
     netrc (0.11.0)
     nio4r (2.7.3)
-    nokogiri (1.16.8)
+    nokogiri (1.18.3)
       mini_portile2 (~> 2.8.2)
       racc (~> 1.4)
     notiffany (0.1.3)

app/assets/stylesheets/_state-file.scss

@@ -360,6 +360,18 @@
         }
       }
     }
+
+    ul {
+      list-style-type: disc;
+      padding-left: 2rem;
+      margin: 1rem 0;
+    }
+
+    li {
+      font-size: 1.6rem;
+      line-height: 2.4rem;
+      margin-bottom: 0.5rem;
+    }
   }
 
   .checkbox.is-selected {

app/controllers/state_file/archived_intakes/archived_intake_controller.rb

@@ -1,6 +1,7 @@
 module StateFile
   module ArchivedIntakes
     class ArchivedIntakeController < ApplicationController
+      layout "state_file"
       before_action :check_feature_flag
       def current_request
         request = StateFileArchivedIntakeRequest.where("ip_address = ? AND LOWER(email_address) = LOWER(?)", ip_for_irs, session[:email_address]).first

app/controllers/state_file/questions/id_disability_controller.rb

@@ -0,0 +1,27 @@
+module StateFile
+  module Questions
+    class IdDisabilityController < QuestionsController
+      def self.show?(intake)
+        Flipper.enabled?(:show_retirement_ui) &&
+          intake.state_file1099_rs.any? { |form1099r| form1099r.taxable_amount&.to_f&.positive? } &&
+          !intake.filing_status_mfs? && meets_age_requirements?(intake)
+      end
+
+      def self.meets_age_requirements?(intake)
+        primary_age = intake.calculate_age(intake.primary_birth_date, inclusive_of_jan_1: true)
+        if intake.filing_status_mfj? && intake.spouse_birth_date.present?
+          spouse_age = intake.calculate_age(intake.spouse_birth_date, inclusive_of_jan_1: true)
+          (primary_age >= 62 && primary_age < 65) || (spouse_age >= 62 && spouse_age < 65)
+        else
+          primary_age >= 62 && primary_age < 65
+        end
+      end
+
+      private
+
+      def form_params
+        params.require(:state_file_id_disability_form).permit(:mfj_disability, :primary_disabled, :spouse_disabled)
+      end
+    end
+  end
+end

app/controllers/state_file/questions/id_retirement_and_pension_income_controller.rb

@@ -0,0 +1,53 @@
+module StateFile
+  module Questions
+    class IdRetirementAndPensionIncomeController < RetirementIncomeSubtractionController
+      def self.show?(intake)
+        Flipper.enabled?(:show_retirement_ui) && !intake.filing_status_mfs? &&
+          has_eligible_1099rs?(intake)
+      end
+
+      def self.has_eligible_1099rs?(intake)
+        intake.state_file1099_rs.any? do |form1099r|
+          form1099r.taxable_amount&.to_f&.positive? && person_qualifies?(form1099r, intake)
+        end
+      end
+
+      def self.person_qualifies?(form1099r, intake)
+        primary_tin = intake.primary.ssn
+        spouse_tin = intake.spouse&.ssn
+
+        case form1099r.recipient_ssn
+        when primary_tin
+          intake.primary_disabled_yes? || intake.primary_senior?
+        when spouse_tin
+          intake.spouse_disabled_yes? || intake.spouse_senior?
+        else
+          false
+        end
+      end
+
+      private
+
+      def person_qualifies?(form1099r)
+        self.class.person_qualifies?(form1099r, current_intake)
+      end
+
+      def eligible_1099rs
+        @eligible_1099rs ||= current_intake.state_file1099_rs.select do |form1099r|
+          form1099r.taxable_amount&.to_f&.positive? && person_qualifies?(form1099r)
+        end
+      end
+
+      def num_items
+        eligible_1099rs.count
+      end
+
+      def load_item(index)
+        @state_file_1099r = eligible_1099rs[index]
+        render "public_pages/page_not_found", status: 404 if @state_file_1099r.nil?
+      end
+
+      def followup_class = StateFileId1099RFollowup
+    end
+  end
+end

app/forms/state_file/id_disability_form.rb

@@ -0,0 +1,49 @@
+module StateFile
+  class IdDisabilityForm < QuestionsForm
+    set_attributes_for :intake, :primary_disabled, :spouse_disabled
+
+    attr_accessor :mfj_disability
+    validates_presence_of :mfj_disability, if: -> { intake.filing_status_mfj?}
+    validates :primary_disabled, inclusion: { in: %w[yes no], message: :blank }, unless: -> { intake.filing_status_mfj? }
+
+    def save
+      if intake.filing_status_mfj?
+        primary_eligible = eligible?(:primary)
+        spouse_eligible = eligible?(:spouse)
+
+        case mfj_disability
+        when "me"
+          @intake.update(primary_disabled: primary_eligible ? "yes" : "no", spouse_disabled: "no")
+        when "spouse"
+          @intake.update(primary_disabled: "no", spouse_disabled: spouse_eligible ? "yes" : "no")
+        when "both"
+          @intake.update(
+            primary_disabled: primary_eligible ? "yes" : "no",
+            spouse_disabled: spouse_eligible ? "yes" : "no"
+          )
+        when "none"
+          @intake.update(primary_disabled: "no", spouse_disabled: "no")
+        end
+      else
+        @intake.update(attributes_for(:intake))
+      end
+    end
+
+    private
+
+    def eligible?(primary_or_spouse)
+      person = intake.send(primary_or_spouse)
+      birth_date = person.birth_date
+      return false unless birth_date.present?
+
+      age = intake.calculate_age(birth_date, inclusive_of_jan_1: true)
+      age_eligible = age >= 62 && age < 65
+
+      has_taxable_1099r = intake.state_file1099_rs.any? do |form|
+        form.recipient_ssn == person.ssn && form.taxable_amount&.to_f&.positive?
+      end
+
+      age_eligible && has_taxable_1099r
+    end
+  end
+end

app/forms/state_file/id_retirement_and_pension_income_form.rb

@@ -0,0 +1,19 @@
+module StateFile
+  class IdRetirementAndPensionIncomeForm < Form
+    include FormAttributes
+
+
+    set_attributes_for :state_file_id1099_r_followup, :eligible_income_source
+
+    validates :eligible_income_source, presence: true
+
+    def initialize(state_file_id1099_r_followup = nil, params = {})
+      @state_file_id1099_r_followup = state_file_id1099_r_followup
+      super(params)
+    end
+
+    def save
+      @state_file_id1099_r_followup.update(attributes_for(:state_file_id1099_r_followup))
+    end
+  end
+end

app/forms/state_file/md_permanently_disabled_form.rb

@@ -12,7 +12,7 @@ def save
       if intake.filing_status_mfj?
         case mfj_disability
         when "me"
-          @intake.update(primary_disabled: "yes", spouse_disabled: "no",  proof_of_disability_submitted: proof_of_disability_submitted)
+          @intake.update(primary_disabled: "yes", spouse_disabled: "no", proof_of_disability_submitted: proof_of_disability_submitted)
         when "spouse"
           @intake.update(primary_disabled: "no", spouse_disabled: "yes", proof_of_disability_submitted: proof_of_disability_submitted)
         when "both"

app/jobs/state_file/import_from_direct_file_job.rb

@@ -7,7 +7,7 @@ def perform(authorization_code:, intake:)
         direct_file_json = IrsApiService.import_federal_data(authorization_code, intake.state_code)
 
         if direct_file_json.blank?
-          raise StandardError, "Direct file data was not transferred for intake #{intake.state_code} #{intake.id}."
+          raise StandardError, "Direct file data was not transferred for intake #{intake.state_code}#{intake.id}."
         end
 
         intake.update(
@@ -34,6 +34,11 @@ def perform(authorization_code:, intake:)
         intake.synchronize_df_w2s_to_database
         intake.synchronize_filers_to_database
 
+        # removing duplicate associations here because sometimes we create duplicate records during data import
+        # future work will prevent this issue from happening and this can be removed
+        remove_duplicate_w2s(intake)
+        remove_duplicate_dependents(intake)
+
         intake.update(df_data_import_succeeded_at: DateTime.now)
       rescue => err
         Rails.logger.error(err)
@@ -46,5 +51,28 @@ def perform(authorization_code:, intake:)
     def priority
       PRIORITY_LOW
     end
+
+    private
+
+    def remove_duplicates(intake, collection, identifying_attribute_name)
+      values = []
+      collection.each do |record|
+        value = record.send(identifying_attribute_name)
+        if values.include?(value)
+          Rails.logger.info("ImportFromDirectFileJob removing duplicate #{record.class&.name} for #{intake&.state_code}#{intake&.id}")
+          record.destroy!
+        else
+          values.push(value)
+        end
+      end
+    end
+
+    def remove_duplicate_w2s(intake)
+      remove_duplicates(intake, intake.state_file_w2s, :w2_index)
+    end
+
+    def remove_duplicate_dependents(intake)
+      remove_duplicates(intake, intake.dependents, :ssn)
+    end
   end
 end

app/lib/efile/id/id39_r_calculator.rb

@@ -16,7 +16,12 @@ def calculate
         set_line(:ID39R_B_LINE_3, :calculate_sec_b_line_3)
         set_line(:ID39R_B_LINE_7, :calculate_sec_b_line_7)
         set_line(:ID39R_B_LINE_6, :calculate_sec_b_line_6)
-        set_line(:ID39R_B_LINE_8f, -> { 0 })
+        set_line(:ID39R_B_LINE_8a, :calculate_sec_b_line_8a)
+        set_line(:ID39R_B_LINE_8b, -> { 0 })
+        set_line(:ID39R_B_LINE_8c, :calculate_sec_b_line_8c)
+        set_line(:ID39R_B_LINE_8d, :calculate_sec_b_line_8d)
+        set_line(:ID39R_B_LINE_8e, :calculate_sec_b_line_8e)
+        set_line(:ID39R_B_LINE_8f, :calculate_sec_b_line_8f)
         set_line(:ID39R_B_LINE_18, :calculate_sec_b_line_18)
         set_line(:ID39R_B_LINE_24, :calculate_sec_b_line_24)
         set_line(:ID39R_D_LINE_4, -> { 0 })
@@ -63,6 +68,40 @@ def calculate_sec_b_line_7
         @direct_file_data.fed_taxable_ssb&.round || 0
       end
 
+      def calculate_sec_b_line_8a
+        if @intake.filing_status_single? || @intake.filing_status_hoh? || @intake.filing_status_qw?
+          45_864
+        elsif @intake.filing_status_mfj?
+          68_796
+        end
+      end
+
+      def calculate_sec_b_line_8c
+        @direct_file_data.fed_ssb
+      end
+
+      def calculate_sec_b_line_8d
+        [line_or_zero(:ID39R_B_LINE_8a) - (line_or_zero(:ID39R_B_LINE_8b) + line_or_zero(:ID39R_B_LINE_8c)), 0].max
+      end
+
+      def calculate_sec_b_line_8e
+        @intake.state_file1099_rs.sum do |form1099r|
+          if form1099r.state_specific_followup&.eligible_income_source_yes? && form1099r.taxable_amount.present?
+            form1099r.taxable_amount.round
+          else
+            0
+          end
+        end
+      end
+
+      def calculate_sec_b_line_8f
+        if Flipper.enabled?(:show_retirement_ui)
+          [line_or_zero(:ID39R_B_LINE_8d), line_or_zero(:ID39R_B_LINE_8e)].min
+        else
+          0
+        end
+      end
+
       def calculate_sec_b_line_18
         @intake.has_health_insurance_premium_yes? ? @intake.health_insurance_paid_amount&.round : 0
       end

app/lib/efile/id/id40_calculator.rb

@@ -253,7 +253,9 @@ def calculate_line_43
       def calculate_line_46
         @intake.state_file_w2s.sum { |item| item.state_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 }
+          @intake.state_file1099_rs.sum do |item|
+            item.state_tax_withheld_amount&.round || 0
+          end
       end
 
       def calculate_line_50

app/lib/efile/line_data.yml

@@ -174,8 +174,18 @@ ID39R_B_LINE_6:
   label: '6. Child/dependent care. Complete worksheet on page 30, and include federal Form 2441'
 ID39R_B_LINE_7:
   label: '7. Social security and railroad benefits, if included on federal income'
+ID39R_B_LINE_8a:
+  label: '8a. If single, enter $45,864 or if married filing jointly, enter $68,796'
+ID39R_B_LINE_8b:
+  label: '8b. Federal Railroad Retirement benefits received'
+ID39R_B_LINE_8c:
+  label: '8c. Social Security benefits received'
+ID39R_B_LINE_8d:
+  label: '8d. Line 8a minus lines 8b and 8c. If less than zero, enter zero'
+ID39R_B_LINE_8e:
+  label: '8e. Qualifying retirement benefits included in federal income'
 ID39R_B_LINE_8f:
-  label: '8f. Retirement benefits deduction (currently set to 0)'
+  label: '8f. Retirement benefits deduction. Enter the smaller of line 8d or 8e here'
 ID39R_B_LINE_18:
   label: '18. Health insurance premium paid amount for household'
 ID39R_B_LINE_24:

app/lib/efile/md/md502_su_calculator.rb

@@ -25,7 +25,7 @@ def calculate
 
       def calculate_military_per_filer(filer)
         age_benefits = @intake.is_filer_55_and_older?(filer) ? 20_000 : 12_500
-        [@intake.sum_1099_r_followup_type_for_filer(:primary, :service_type_military?), age_benefits].min
+        [@intake.sum_1099_r_followup_type_for_filer(filer, :service_type_military?), age_benefits].min
       end
 
       def calculate_public_safety_employee(filer)

app/lib/efile/nc/d400_calculator.rb

@@ -170,6 +170,12 @@ def calculate_line_20a
           end
         end
 
+        @intake.state_file1099_rs.each do |state_file_1099_r|
+          if state_file_1099_r.recipient_ssn == @intake.primary.ssn
+            sum += state_file_1099_r.state_tax_withheld_amount&.round
+          end
+        end
+
         sum
       end
 
@@ -188,6 +194,12 @@ def calculate_line_20b
           end
         end
 
+        @intake.state_file1099_rs.each do |state_file_1099_r|
+          if state_file_1099_r.recipient_ssn == @intake.spouse.ssn
+            sum += state_file_1099_r.state_tax_withheld_amount&.round
+          end
+        end
+
         sum
       end