def temj_wksht_line_7(p):
return If(
tax.mfj(p),
# assumes one job, needs to be expanded
temj_wksht_tbl_2_mfj(
Max([annual_wages(p),
annual_wages(fam.spouse_of(p))])),
temj_wksht_tbl_2_others(annual_wages(p)))
def pa_wksht_line_h(p):
return Boole(is_claiming_self(p)) \
+ Boole(tax.mfj(p)) \
+ Boole(tax.hoh(p)) \
+ Boole(only_job_or_low_wage_second(p)) \
+ Boole(ctc_count(p)) \
+ credit_for_other_deps(p) \
+ other_credits_pub505(p)
def temj_wksht_line_2(p):
# Case 1
return If(
And(tax.mfj(p),
highest_earning_job_from_couple(p, fam.spouse_of(p)) <= 75000,
combined_couple_wages(p, fam.spouse_of(p))),
# assumes only one job, needs to be expanded
Min([
3,
temj_wksht_tbl_1_mfj(
Min([annual_wages(p),
annual_wages(fam.spouse_of(p))]))
]),
# Case 2
tax.mfj(p),
temj_wksht_tbl_1_mfj(combined_couple_wages(p, fam.spouse_of(p))),
# Case 3
temj_wksht_tbl_1_others(annual_wages(p)))
def credit_for_other_deps(p):
return If(tax.mfj(p), credit_for_other_deps_w_spouse(p, fam.spouse_of(p)),
credit_for_other_deps_w_o_spouse(p))
def ctc_count(p):
If(tax.mfj(p), ctc_w_spouse(p, fam.spouse_of(p)), ctc_w_o_spouse(p))
def only_job_or_low_wage_second(p):
return Or(
And(Or(fam.is_single(p), tax.mfs(p)), has_only_one_job(p)),
And(tax.mfj(p), has_only_one_job(p), unemployed(fam.spouse_of(p))),
combined_couple_wages(p, fam.spouse_of(p)) <= 1500)
def temj_wksht_required_couple(p, s):
return And(tax.mfj(p), couple_both_work(p, s),
combined_couple_wages(p, s) > 24450)
def ded_adj_adtl_inc_line_2(p):
return If(Or(tax.mfj(p), tax.qualifying_widower(p)), 24400, tax.hoh(p),
18350, Or(fam.is_single(p), tax.mfs(p)), 12200)