Fyst 1429 update md two income subtraction to use new df json format …

…for 1099 gs (#5235)

* Added DfJsonForm1099Gs accessor
* Update MD two income subtraction calculation & test
* Remove accessor for form_1099_gs_total
* In order to properly calculate the primary and spouse's federal agi (and the two-income subtraction), we need to reduce 'amount' by 'amountPaidBackForBenefitsInTaxYear'

app/lib/efile/md/two_income_subtraction_worksheet.rb

@@ -45,7 +45,9 @@ def calculate_fed_income(primary_or_spouse)
           .select { |form1099r| form1099r.recipient_ssn == filer_ssn }
           .sum { |form1099r| form1099r.taxable_amount&.round }
 
-        unemployment_income = find_filer_json_for(primary_or_spouse)&.form_1099_gs_total&.round || 0
+        unemployment_income = @direct_file_json_data.form_1099gs
+          .select { |form_1099g| form_1099g.recipient_tin.delete("-") == filer_ssn }
+          .sum { |form_1099g| (form_1099g.amount - form_1099g.amount_paid_back_for_benefits_in_tax_year).round }
 
         wage_income +
           interest_income +

app/models/direct_file_json_data.rb

@@ -11,7 +11,6 @@ class DfJsonPerson < DfJsonWrapper
 
   class DfJsonFiler < DfJsonPerson
     json_accessor is_primary_filer: { type: :boolean, key: "isPrimaryFiler" }
-    json_accessor form_1099_gs_total: { type: :money_amount, key: "form1099GsTotal" }
     json_accessor educator_expenses: { type: :money_amount, key: "educatorExpenses" }
     json_accessor hsa_total_deductible_amount: { type: :money_amount, key: "hsaTotalDeductibleAmount" }
   end
@@ -58,6 +57,18 @@ class DfJsonInterestReport < DfJsonWrapper
     json_accessor tax_exempt_and_tax_credit_bond_cusip_number: { type: :string, key: "taxExemptAndTaxCreditBondCusipNo" }
   end
 
+  class DfJsonForm1099Gs < DfJsonWrapper
+    json_accessor amount: { type: :money_amount, key: "amount" }
+    json_accessor amount_paid_back_for_benefits_in_tax_year: { type: :money_amount, key: "amountPaidBackForBenefitsInTaxYear" }
+    json_accessor federal_tax_withheld: { type: :money_amount, key: "federalTaxWithheld" }
+    json_accessor has_1099: { type: :boolean, key: "has1099" }
+    json_accessor state_id_number: { type: :string, key: "stateIdNumber" }
+    json_accessor state_tax_withheld: { type: :money_amount, key: "stateTaxWithheld" }
+    json_accessor payer: { type: :string, key: "payer" }
+    json_accessor payer_tin: { type: :string, key: "payerTin" }
+    json_accessor recipient_tin: { type: :string, key: "recipientTin" }
+  end
+
   attr_reader :data
   delegate :to_json, to: :data
 
@@ -89,6 +100,10 @@ def interest_reports
     data["interestReports"]&.map { |interest_report| DfJsonInterestReport.new(interest_report) } || []
   end
 
+  def form_1099gs
+    data["form1099Gs"]&.map { |form_1099g| DfJsonForm1099Gs.new(form_1099g) } || []
+  end
+
   def filers
     data["filers"]&.map { |filer| DfJsonFiler.new(filer) } || []
   end

spec/lib/efile/md/two_income_subtraction_worksheet_spec.rb

@@ -72,30 +72,60 @@
     end
 
     context "primary and spouse have only unemployment income" do
+      before do
+        primary_ssn = intake.primary.ssn
+        spouse_ssn = intake.spouse.ssn
+        intake.raw_direct_file_intake_data["form1099Gs"] = [{}, {}]
+        intake.direct_file_json_data.form_1099gs[0].recipient_tin = primary_ssn
+        intake.direct_file_json_data.form_1099gs[1].recipient_tin = spouse_ssn
+      end
+
       it "calculates the fed income amount for primary and spouse" do
-        intake.direct_file_json_data.primary_filer&.form_1099_gs_total = "100.00"
-        intake.direct_file_json_data.spouse_filer&.form_1099_gs_total = "200.00"
+        intake.direct_file_json_data.form_1099gs[0].amount = "100.00"
+        intake.direct_file_json_data.form_1099gs[0].amount_paid_back_for_benefits_in_tax_year = "0.00"
+        intake.direct_file_json_data.form_1099gs[1].amount = "200.00"
+        intake.direct_file_json_data.form_1099gs[1].amount_paid_back_for_benefits_in_tax_year = "0.00"
         expect(instance.calculate_fed_income(:primary)).to eq(100)
         expect(instance.calculate_fed_income(:spouse)).to eq(200)
       end
+
+      it "reduces unemployment income by the amount paid back" do
+        intake.direct_file_json_data.form_1099gs[0].amount = "100.00"
+        intake.direct_file_json_data.form_1099gs[0].amount_paid_back_for_benefits_in_tax_year = "50.00"
+        intake.direct_file_json_data.form_1099gs[1].amount = "200.00"
+        intake.direct_file_json_data.form_1099gs[1].amount_paid_back_for_benefits_in_tax_year = "50.00"
+        expect(instance.calculate_fed_income(:primary)).to eq(50)
+        expect(instance.calculate_fed_income(:spouse)).to eq(150)
+      end
+
+      it "handles nil values for 1099g income" do
+        intake.direct_file_json_data.form_1099gs[0].amount = nil
+        intake.direct_file_json_data.form_1099gs[1].amount = nil
+        expect(instance.calculate_fed_income(:primary)).to eq(0)
+        expect(instance.calculate_fed_income(:spouse)).to eq(0)
+      end
     end
 
-    context "primary and spouse have all four kinds of income" do
+    context "primary and spouse each have all the income forms used to calculate the federal income amount" do
       let(:intake) { create(:state_file_md_intake, :df_data_many_w2s) }
       let(:primary_ssn) { intake.primary.ssn }
       let(:spouse_ssn) { intake.spouse.ssn }
       let!(:primary_state_file1099_r) { create(:state_file1099_r, intake: intake, recipient_ssn: primary_ssn, taxable_amount: 10) }
       let!(:spouse_state_file1099_r) { create(:state_file1099_r, intake: intake, recipient_ssn: spouse_ssn, taxable_amount: 20) }
 
       before do
-        # only populating minimum data required for this test
+        # only populating the minimum interestReport data required for this test
         intake.raw_direct_file_intake_data["interestReports"] = [{}, {}]
         intake.direct_file_json_data.interest_reports[0].recipient_tin = primary_ssn
         intake.direct_file_json_data.interest_reports[1].recipient_tin = spouse_ssn
         intake.direct_file_json_data.interest_reports[0].amount_1099 = "1.00"
         intake.direct_file_json_data.interest_reports[1].amount_no_1099 = "2.00"
-        intake.direct_file_json_data.primary_filer&.form_1099_gs_total = "100.00"
-        intake.direct_file_json_data.spouse_filer&.form_1099_gs_total = "200.00"
+        # only populating the minimum form1099G data required for this test
+        intake.raw_direct_file_intake_data["form1099Gs"] = [{}, {}]
+        intake.direct_file_json_data.form_1099gs[0].recipient_tin = primary_ssn
+        intake.direct_file_json_data.form_1099gs[1].recipient_tin = spouse_ssn
+        intake.direct_file_json_data.form_1099gs[0].amount = "100.00"
+        intake.direct_file_json_data.form_1099gs[1].amount = "200.00"
       end
 
       it "calculates the fed income amount for primary and spouse" do