def calculate(self) -> DeductionResult:
explanation = [
f"Next, we deduct dependent care costs: ${self.dependent_care_costs}."
]
return DeductionResult(
result=self.dependent_care_costs,
explanation=explanation
)
def calculate(self) -> DeductionResult:
earned_income_deduction = round(0.2 * self.monthly_job_income)
explanation = [
("Next, we add the earned income deduction. " +
f"This is equal to 20% of income from jobs or self-employment: "),
(''),
(f"${self.monthly_job_income} x 0.2 = " +
f"${earned_income_deduction} earned income deduction")
]
return DeductionResult(result=earned_income_deduction,
explanation=explanation)
def calculate(self) -> DeductionResult:
if self.child_support_payments_treatment != 'DEDUCT':
return DeductionResult(
result=0,
explanation=[
'Court-ordered child support payments are not deductible in this state.'
])
if self.court_ordered_child_support_payments == 0:
return DeductionResult(
result=0,
explanation=[
'This household does not make monthly court-ordered ' +
'child support payments, so the child-support payment ' +
'deduction does not apply.'
])
return DeductionResult(
result=(self.court_ordered_child_support_payments),
explanation=[
"Next, we deduct the monthly cost of court-ordered " +
f"child support payments: ${self.court_ordered_child_support_payments}."
])
def calculate(self) -> DeductionResult:
explanation = [
"Next, deduct monthly medical expenses for elderly or disabled household members beyond $35. "
]
if not self.household_includes_elderly_or_disabled:
explanation.append(
"In this case, there are no elderly or disabled members of " +
"the household, so the deduction does not apply. ")
return DeductionResult(result=0, explanation=explanation)
if self.medical_expenses_for_elderly_or_disabled == 0:
explanation.append(
"In this case, there are no monthly medical expenses to deduct. "
)
return DeductionResult(result=0, explanation=explanation)
if 35 > self.medical_expenses_for_elderly_or_disabled:
explanation.append(
"In this case, medical expenses are below the $35 monthly threshold for deduction. "
)
return DeductionResult(result=0, explanation=explanation)
medical_expenses_deduction = self.medical_expenses_for_elderly_or_disabled - 35
explanation.append(
"The medical expenses deduction is equal to monthly medical expenses "
+ "beyond $35.")
explanation.append('')
explanation.append(
f"${self.medical_expenses_for_elderly_or_disabled} - $35 = " +
f"${medical_expenses_deduction} medical expenses deduction")
return DeductionResult(result=medical_expenses_deduction,
explanation=explanation)
def calculate(self) -> DeductionResult:
deductions_api = FetchStandardDeductions(
state_or_territory=self.state_or_territory,
household_size=self.household_size,
standard_deductions=self.standard_deductions,
fiscal_year=2020)
standard_deduction = deductions_api.standard_deduction()
standard_deduction_pdf_url = 'https://fns-prod.azureedge.net/sites/default/files/media/file/FY20-Maximum-Allotments-Deductions.pdf'
explanation = [
"\nNext, we need to take into account deductions. " +
f"We start with a standard deduction of ${standard_deduction}. " +
f"<a class='why why-small' href='{standard_deduction_pdf_url}' target='_blank'>why?</a>"
]
return DeductionResult(result=standard_deduction,
explanation=explanation)
def calculate(self) -> DeductionResult:
explanation = [
"Next, deduct monthly medical expenses for elderly or disabled household members beyond $35. "
]
if not self.household_includes_elderly_or_disabled:
explanation.append(
"In this case, there are no elderly or disabled members of " +
"the household, so the deduction does not apply. ")
return DeductionResult(result=0, explanation=explanation)
if self.medical_expenses_for_elderly_or_disabled == 0:
explanation.append(
"In this case, there are no monthly medical expenses to deduct. "
)
return DeductionResult(result=0, explanation=explanation)
if 35 >= self.medical_expenses_for_elderly_or_disabled:
explanation.append(
"In this case, medical expenses are below the $35 monthly threshold for deduction. "
)
return DeductionResult(result=0, explanation=explanation)
if self.standard_medical_deduction is True:
standard_medical_deduction_amount = self.standard_medical_deduction_amount
medical_expenses = self.medical_expenses_for_elderly_or_disabled
expenses_above_standard = medical_expenses > (
standard_medical_deduction_amount + 35)
if expenses_above_standard:
medical_expenses_deduction = medical_expenses - 35
explanation.append(
f"Medical expenses are greater than the Standard Medical Deduction amount of ${standard_medical_deduction_amount}. "
+
f"In this case, the full medical expense amount less $35 can be deducted, which comes to ${medical_expenses_deduction}. "
)
return DeductionResult(result=medical_expenses_deduction,
explanation=explanation)
else:
explanation.append(
f"This state has a Standard Medical Deduction amount of ${standard_medical_deduction_amount}. "
)
return DeductionResult(
result=standard_medical_deduction_amount,
explanation=explanation)
medical_expenses_deduction = self.medical_expenses_for_elderly_or_disabled - 35
explanation.append(
"The medical expenses deduction is equal to monthly medical expenses "
+ "beyond $35.")
explanation.append('')
explanation.append(
f"${self.medical_expenses_for_elderly_or_disabled} - $35 = " +
f"${medical_expenses_deduction} medical expenses deduction")
return DeductionResult(result=medical_expenses_deduction,
explanation=explanation)
def calculate(self) -> DeductionResult:
explanation = [
'Next, we calculate the Excess Shelter Deduction. To calculate ' +
'this deduction, we need to find half of the household adjusted income. '
+
'Adjusted income is equal to gross income, minus all deductions calculated '
+ 'up to this point.'
]
half_adjusted_income = round(self.adjusted_income / 2)
half_adjusted_income_explanation = (
f"For this household, adjusted income is ${self.adjusted_income} "
+ f"and half of adjusted income is ${half_adjusted_income}.")
explanation.append(half_adjusted_income_explanation)
shelter_costs_explanation = (
'Next, add up shelter costs by adding any costs of rent, mortgage '
+
'payments, homeowners insurance and property taxes, and utility costs. '
+ "Let's start with everything except utilities:")
explanation.append(shelter_costs_explanation)
base_shelter_costs = self.rent_or_mortgage + self.homeowners_insurance_and_taxes
shelter_costs_math_explanation = (
f"${self.rent_or_mortgage} rent or mortgage + " +
f"${self.homeowners_insurance_and_taxes} homeowners insurance and taxes = "
+ f"${base_shelter_costs}")
explanation.append(shelter_costs_math_explanation)
# Handle utilities:
start_utilities_explanation = ("Now let's factor in utility costs.")
explanation.append(start_utilities_explanation)
if self.mandatory_standard_utility_allowances:
if self.utility_allowance is None or self.utility_allowance == 'NONE':
# In this case the client has either:
#
# * Explicitly told us the end user does not qualify for a
# standard utility allowance ("NONE"), or,
#
# * The client has left the field blank (None); we assume that
# the end user does not pay for utilities separately and
# for that reason does not receive a SUA deduction:
#
shelter_costs = base_shelter_costs
utilities_explanation = (
'In this case there is no deduction for utilities, likely '
+
'because the household is not billed separately for utilities.'
)
else:
utility_allowance_amount = self.standard_utility_allowances[
self.utility_allowance]
shelter_costs = base_shelter_costs + utility_allowance_amount
utilities_explanation = (
f"In this case, a standard utility deduction of ${utility_allowance_amount} applies, "
+
f"so total shelter plus utilities costs come to ${shelter_costs}."
)
else:
shelter_costs = base_shelter_costs + self.utility_costs
utilities_explanation = (
f"In this case, the household has utility costs of ${self.utility_costs}, "
+
f"so total shelter plus utilities costs come to ${shelter_costs}."
)
explanation.append(utilities_explanation)
# If shelter costs are less than half of adjusted income, no deduction applied.
if half_adjusted_income > shelter_costs:
explanation.append(
'In this case, shelter costs do not exceed half of adjusted income, '
+ 'so the excess shelter deduction does not apply.')
return DeductionResult(result=0, explanation=explanation)
raw_deduction_amount = shelter_costs - half_adjusted_income
excess_shelter_costs_math_intro = (
'Subtract half of adjusted income from shelter costs to find ' +
'the base deduction amount:')
explanation.append(excess_shelter_costs_math_intro)
excess_shelter_costs_math_explanation = (
f"${shelter_costs} shelter costs - " +
f"${half_adjusted_income} half of adjusted income = " +
f"${raw_deduction_amount} base deduction")
explanation.append(excess_shelter_costs_math_explanation)
# If household includes elderly or disabled person, no limit on
# the amount of the excess shelter deduction.
if self.household_includes_elderly_or_disabled:
deduction_amount = raw_deduction_amount
explanation.append(
'Because the household includes an elderly or disabled household '
+
'member, there is no limit to the excess shelter deduction ' +
f"amount, so the full deduction amount of ${deduction_amount} applies."
)
return DeductionResult(result=deduction_amount,
explanation=explanation)
# If household does not include an elderly or disabled person,
# check to see if the deduction amount would be above the limit.
deductions_api = FetchMaxShelterDeductions(
state_or_territory=self.state_or_territory,
household_size=self.household_size,
max_shelter_deductions=self.max_shelter_deductions,
fiscal_year=2020)
maximum_shelter_deduction = deductions_api.maximum_shelter_deduction()
if raw_deduction_amount > maximum_shelter_deduction:
explanation.append(
'In this case, the household has a maximum excess shelter ' +
f"deduction of ${maximum_shelter_deduction}, so the maximum " +
'deduction amount applies.')
return DeductionResult(result=maximum_shelter_deduction,
explanation=explanation)
# Finally, handle case where household does not include an elderly or
# disabled person and the deduction amount does not exceed the limit.
deduction_amount = raw_deduction_amount
return DeductionResult(result=deduction_amount,
explanation=explanation)