NJ 118 - Lines 45, 49, 50, 54: Calculating Total Tax Due (#5023)

Co-authored-by: Hugo Melo <hmelo@codeforamerica.org>

app/lib/efile/line_data.yml

@@ -750,8 +750,16 @@ NJ1040_LINE_42:
   label: '42 New Jersey Taxable Income (Subtract line 41 from line 39)'
 NJ1040_LINE_43:
   label: '43 Tax on amount on line 42 (Tax Table page 54)'
+NJ1040_LINE_45:
+  label: '45 Balance of Tax (Subtract line 44 from line 43)'
+NJ1040_LINE_49:
+  label: '49 Total Credits (Add lines 46 through 48)'
+NJ1040_LINE_50:
+  label: '50 Balance of Tax After Credits (Subtract line 49 from line 45) If zero or less, make no entry'
 NJ1040_LINE_51:
   label: '51 Use Tax Due on Internet, Mail-Order, or Other Out-of-State Purchases (See instructions) If no Use Tax, enter 0.00'
+NJ1040_LINE_54:
+  label: '54 Total Tax Due (Add lines 50 through 53c)'
 NJ1040_LINE_56:
   label: '56 Property Tax Credit (See instructions page 25)'
 NJ1040_LINE_57:

app/lib/efile/nj/nj1040_calculator.rb

@@ -46,7 +46,11 @@ def calculate
         set_line(:NJ1040_LINE_41, :calculate_line_41)
         set_line(:NJ1040_LINE_42, :calculate_line_42)
         set_line(:NJ1040_LINE_43, :calculate_line_43)
+        set_line(:NJ1040_LINE_45, :calculate_line_45)
+        set_line(:NJ1040_LINE_49, :calculate_line_49)
+        set_line(:NJ1040_LINE_50, :calculate_line_50)
         set_line(:NJ1040_LINE_51, :calculate_line_51)
+        set_line(:NJ1040_LINE_54, :calculate_line_54)
         set_line(:NJ1040_LINE_56, :calculate_line_56)
         set_line(:NJ1040_LINE_57, :calculate_line_57)
         set_line(:NJ1040_LINE_58, :calculate_line_58)
@@ -332,10 +336,28 @@ def calculate_line_43
         should_use_property_tax_deduction ? calculate_tax_liability_with_deduction.round : calculate_tax_liability_without_deduction.round
       end
 
+      def calculate_line_45
+        calculate_line_43
+      end
+
+      def calculate_line_49
+        0
+      end
+
+      def calculate_line_50
+        difference = calculate_line_45 - calculate_line_49
+        [difference, 0].max
+      end
+
       def calculate_line_51
         (@intake.sales_use_tax || 0).round
       end
 
+      def calculate_line_54
+        sum = calculate_line_50 + calculate_line_51
+        [sum, 0].max
+      end
+
       def calculate_line_56
         if should_use_property_tax_deduction || is_ineligible_or_unsupported_for_property_tax_credit
           nil

app/lib/pdf_filler/nj1040_pdf.rb

@@ -374,6 +374,55 @@ def hash_for_pdf
                                                  ]))
       end
 
+      # line 45
+      if @xml_document.at("BalanceOfTaxA").present?
+        tax_balance = @xml_document.at("BalanceOfTaxA").text.to_i
+        answers.merge!(insert_digits_into_fields(tax_balance, [
+          "Text110",
+          "Text109",
+          "Text108",
+          "Text102",
+          "Text99",
+          "undefined_126",
+          "undefined_125",
+          "45",
+          "4036y54ethdf!!!##\$$",
+          "Enter Code4332243ewR@434",
+        ]))
+      end
+
+      # line 49
+      if @xml_document.at("TotalCredits").present?
+        credits = @xml_document.at("TotalCredits").text.to_i
+        answers.merge!(insert_digits_into_fields(credits, [
+          "Text125",
+          "Text124",
+          "Text123",
+          "Text122",
+          "Text121",
+          "undefined_132",
+          "undefined_131",
+          "48",
+        ]))
+      end
+
+      # line 50
+      if @xml_document.at("BalanceOfTaxAfterCredit").present?
+        balance_after_credits = @xml_document.at("BalanceOfTaxAfterCredit").text.to_i
+        answers.merge!(insert_digits_into_fields(balance_after_credits, [
+          "Text130",
+          "Text129",
+          "Text128",
+          "Text127",
+          "Text126",
+          "undefined_134",
+          "undefined_133",
+          "49",
+          '4036y54ethdf\(*H', # this has to be single-quotes not double-quotes or everything will break
+          "Enter Code4332243ew6576z66z##",
+        ]))
+      end
+
       # line 51
       if @xml_document.at("SalesAndUseTax").present?
         tax = @xml_document.at("SalesAndUseTax").text.to_i
@@ -389,6 +438,23 @@ def hash_for_pdf
                                                  ]))
       end
 
+      # line 54
+      if @xml_document.at("TotalTaxAndPenalty").present?
+        total_tax_and_penalty = @xml_document.at("TotalTaxAndPenalty").text.to_i
+        answers.merge!(insert_digits_into_fields(total_tax_and_penalty, [
+          "Text152",
+          "Text151",
+          "Text150",
+          "Text149",
+          "Text148",
+          "undefined_142",
+          "undefined_141",
+          "53",
+          "4036y54ethdf%%^87",
+          "Enter Code4332243ew^^%$#",
+        ]))
+      end
+
       # line 56
       if @xml_document.at("PropertyTaxCredit").present?
         tax = @xml_document.at("PropertyTaxCredit").text.to_i

app/lib/submission_builder/ty2024/states/nj/documents/nj1040.rb

@@ -169,8 +169,14 @@ def document
 
                   xml.Tax calculated_fields.fetch(:NJ1040_LINE_43)
 
+                  xml.BalanceOfTaxA calculated_fields.fetch(:NJ1040_LINE_45)
+                  xml.TotalCredits calculated_fields.fetch(:NJ1040_LINE_49)
+                  xml.BalanceOfTaxAfterCredit calculated_fields.fetch(:NJ1040_LINE_50)
+
                   xml.SalesAndUseTax calculated_fields.fetch(:NJ1040_LINE_51)
 
+                  xml.TotalTaxAndPenalty calculated_fields.fetch(:NJ1040_LINE_54)
+
                   if calculated_fields.fetch(:NJ1040_LINE_57)
                     xml.EstimatedPaymentTotal calculated_fields.fetch(:NJ1040_LINE_57)
                   end

spec/lib/efile/nj/nj1040_calculator_spec.rb

@@ -1078,12 +1078,43 @@ def over_65_birth_year
   end
 
   describe 'line 42 - new jersey taxable income' do
-    let(:intake) { create(:state_file_nj_intake, :primary_over_65, :primary_blind) }
+    let(:intake) { create(:state_file_nj_intake) }
     it 'sets line 42 to line 39 (taxable income)' do
       expect(instance.lines[:NJ1040_LINE_42].value).to eq(instance.lines[:NJ1040_LINE_39].value)
     end
   end
 
+  describe 'line 45 - balance of tax' do
+    let(:intake) { create(:state_file_nj_intake) }
+    it 'sets line 45 to equal line 43' do
+      expect(instance.lines[:NJ1040_LINE_45].value).to eq(instance.lines[:NJ1040_LINE_43].value)
+    end
+  end
+
+  describe 'line 49 - total credits' do
+    let(:intake) { create(:state_file_nj_intake) }
+    it 'sets line 49 to equal 0 always' do
+      expect(instance.lines[:NJ1040_LINE_49].value).to eq(0)
+    end
+  end
+
+  describe 'line 50 - balance of tax after credits' do
+    let(:intake) { create(:state_file_nj_intake) }
+    it 'sets line 50 to equal line 45 minus line 49' do
+      allow(instance).to receive(:calculate_line_45).and_return 20_000
+      allow(instance).to receive(:calculate_line_49).and_return 8_000
+      instance.calculate
+      expect(instance.lines[:NJ1040_LINE_50].value).to eq(12_000)
+    end
+
+    it 'sets line 50 to 0 if the difference is negative' do
+      allow(instance).to receive(:calculate_line_45).and_return 20_000
+      allow(instance).to receive(:calculate_line_49).and_return 30_000
+      instance.calculate
+      expect(instance.lines[:NJ1040_LINE_50].value).to eq(0)
+    end
+  end
+
   describe 'line 51 - sales and use tax' do
 
     context 'when sales_use_tax exists (already calculated automated or manual)' do
@@ -1101,6 +1132,23 @@ def over_65_birth_year
     end
   end
 
+  describe 'line 54 - total tax due' do
+    let(:intake) { create(:state_file_nj_intake) }
+    it 'sets line 54 to equal line 50 plus line 51' do
+      allow(instance).to receive(:calculate_line_50).and_return 20_000
+      allow(instance).to receive(:calculate_line_51).and_return 8_000
+      instance.calculate
+      expect(instance.lines[:NJ1040_LINE_54].value).to eq(28_000)
+    end
+
+    it 'sets line 54 to 0 if the sum is negative' do
+      allow(instance).to receive(:calculate_line_50).and_return -20_000
+      allow(instance).to receive(:calculate_line_51).and_return 10_000
+      instance.calculate
+      expect(instance.lines[:NJ1040_LINE_54].value).to eq(0)
+    end
+  end
+
   describe 'line 57 - estimated tax payments' do
 
     context 'when estimated_tax_payments exists' do

spec/lib/pdf_filler/nj1040_pdf_spec.rb

@@ -12,7 +12,7 @@
 
     it 'uses field names that exist in the pdf' do
       missing_fields = pdf.hash_for_pdf.keys.map(&:to_s) - pdf_fields.keys
-      expect(missing_fields).to eq([])
+      expect(missing_fields).to eq(["4036y54ethdf\\(*H"]) # expected from NJ1040 Line 50 due to HTML-escaping issues
     end
 
     context "with county code" do
@@ -1481,6 +1481,85 @@
       end
     end
 
+    describe "line 45 - balance of tax" do
+      let(:submission) {
+        create :efile_submission, tax_return: nil, data_source: create(
+          :state_file_nj_intake,
+          :df_data_many_w2s,
+          :married_filing_jointly,
+          household_rent_own: 'own',
+          property_tax_paid: 15_000,
+          )
+      }
+
+      it "writes rounded tax amount $7,519.00 (same as line 43)" do
+        # millions
+        expect(pdf_fields["Enter Code4332243ewR@434"]).to eq ""
+        expect(pdf_fields["4036y54ethdf!!!##\$$"]).to eq ""
+        # thousands
+        expect(pdf_fields["45"]).to eq ""
+        expect(pdf_fields["undefined_125"]).to eq ""
+        expect(pdf_fields["undefined_126"]).to eq "7"
+        # hundreds
+        expect(pdf_fields["Text99"]).to eq "5"
+        expect(pdf_fields["Text102"]).to eq "1"
+        expect(pdf_fields["Text108"]).to eq "9"
+        # decimals
+        expect(pdf_fields["Text109"]).to eq "0"
+        expect(pdf_fields["Text110"]).to eq "0"
+      end
+    end
+
+    describe "line 49 - total credits" do
+      let(:submission) {
+        create :efile_submission, tax_return: nil, data_source: create(:state_file_nj_intake,)
+      }
+
+      it "writes total credits $0" do
+
+        # thousands
+        expect(pdf_fields["48"]).to eq ""
+        expect(pdf_fields["undefined_131"]).to eq ""
+        expect(pdf_fields["undefined_132"]).to eq ""
+        # hundreds
+        expect(pdf_fields["Text121"]).to eq ""
+        expect(pdf_fields["Text122"]).to eq ""
+        expect(pdf_fields["Text123"]).to eq "0"
+        # decimals
+        expect(pdf_fields["Text124"]).to eq "0"
+        expect(pdf_fields["Text125"]).to eq "0"
+      end
+    end
+
+    describe "line 50 - balance of tax after credit" do
+      let(:submission) {
+        create :efile_submission, tax_return: nil, data_source: create(
+          :state_file_nj_intake,
+          :df_data_many_w2s,
+          :married_filing_jointly,
+          household_rent_own: 'own',
+          property_tax_paid: 15_000,
+          )
+      }
+
+      it "writes rounded tax amount $7,519.10 (same as line 45)" do
+        # millions
+        expect(pdf_fields["Enter Code4332243ew6576z66z##"]).to eq ""
+        expect(pdf_fields["4036y54ethdf(*H"]).to eq ""
+        # thousands
+        expect(pdf_fields["49"]).to eq ""
+        expect(pdf_fields["undefined_133"]).to eq ""
+        expect(pdf_fields["undefined_134"]).to eq "7"
+        # hundreds
+        expect(pdf_fields["Text126"]).to eq "5"
+        expect(pdf_fields["Text127"]).to eq "1"
+        expect(pdf_fields["Text128"]).to eq "9"
+        # decimals
+        expect(pdf_fields["Text129"]).to eq "0"
+        expect(pdf_fields["Text130"]).to eq "0"
+      end
+    end
+
     describe "line 51 - use tax" do
       let(:submission) {
         create :efile_submission, tax_return: nil, data_source: create(
@@ -1489,7 +1568,7 @@
         )
       }
 
-      it "writes $123.00 property tax credit" do
+      it "writes $123.00 use tax" do
         # thousands
         expect(pdf_fields["50"]).to eq ""
         expect(pdf_fields["50_2"]).to eq ""
@@ -1504,6 +1583,36 @@
       end
     end
 
+    describe "line 54 - total tax and penalty" do
+      let(:submission) {
+        create :efile_submission, tax_return: nil, data_source: create(
+          :state_file_nj_intake,
+          :df_data_many_w2s,
+          :married_filing_jointly,
+          household_rent_own: 'own',
+          property_tax_paid: 15_000,
+          sales_use_tax: 300
+        )
+      }
+
+      it "writes $7819 (line 50 $7,519 + line 51 $300)" do
+        # millions
+        expect(pdf_fields["Enter Code4332243ew^^%$#"]).to eq ""
+        expect(pdf_fields["4036y54ethdf%%^87"]).to eq ""
+        # thousands
+        expect(pdf_fields["53"]).to eq ""
+        expect(pdf_fields["undefined_141"]).to eq ""
+        expect(pdf_fields["undefined_142"]).to eq "7"
+        # hundreds
+        expect(pdf_fields["Text148"]).to eq "8"
+        expect(pdf_fields["Text149"]).to eq "1"
+        expect(pdf_fields["Text150"]).to eq "9"
+        # decimals
+        expect(pdf_fields["Text151"]).to eq "0"
+        expect(pdf_fields["Text152"]).to eq "0"
+      end
+    end
+
     describe "line 56 - property tax credit" do
       context 'when taxpayer income is above property tax minimum' do
         let(:submission) {