# n3 # # EXPERIMENTAL ONLY - NO GUARANTEE OR LIABILITY OF ANY SORT!!! # # N3 rules for 1040 and is schedules A and B # # Roughly transcribed from f1040.pdf alas not available in RDF. # Amounts are in US dollars. # # I guess the way to use this is to figure out which are non-calculated # fields for which one has no data, and assume they are zero. # The worst bit of tax data entry if the long list of questions to which the # answer is no but the question is very complicated. Two methods: # # 1. Just decide, for every category of transaction in your life, # where it figures in the tax form (if at all). Make a file with those total values. # tf:line9 "10000". # # 2. Look at last year's tax form to see which lines were filled in with input data. # Generate a file for the corresponding values this year. # # @@ rules from W4 # @prefix rdf: . @prefix s: . @prefix log: . @prefix string: . @prefix math: . @prefix form: . @prefix contact: . @prefix tf: . @prefix sa: . @prefix saws: . @prefix de: . @prefix sb: . @prefix sc: . @prefix sd: . @prefix se: . @prefix : <#>. # dc:title "2002 Inst 1040 (General Inst.)". # dc:title "2002 Form 1040". # Form # A bit of ontology for forms: form:Form a s:Class. # form:f2002-1040 a form:Form. form:Filing a s:Class; s:label "Filing"; s:comment "A message which is the act of filing a filled-out form". form:filer s:domain form:Filing; s:range contact:Person. form:form s:range form:Form. form:CheckBox s:superClass form:Field. # "0" or "1" form:NumericField s:superClass form:Field. form:Calculated s:superClass form:Field. # Like numeric except calculated by rules form:StringField s:superClass form:Field. { ?f a form:CheckBox } => { ?f s:domain form:Filing }. ########## Declartion of IRS 1040 (2002) lines: tf:form a form:Form; form:title "1040 U.S. Individual Income Tax Return 2002". sa:form a form:Form; form:title "1040 Schedule A - Itemized Deductions". saws:form a form:Form; form:title "1040 Schedule A - Itemized Deductions Worksheet". sb:form a form:Form; form:title "1040 Schedule B - Interest and Ordinary Dividends". sc:form a form:Form; form:title "1040 Schedule C". tf:line1 form:form tf:form; form:line "1"; a form:CheckBox; s:label "Filing status: Single". tf:line2 form:form tf:form; form:line "2"; a form:CheckBox; s:label "Filing status: Married filing jointly (even if only one had income)". tf:line3 form:form tf:form; form:line "3"; a form:CheckBox; s:label """Filing status: Married filing separately."""; s:comment """Enter spouse's SSN above and full name here""". tf:line4 form:form tf:form; form:line "4"; a form:CheckBox; s:label "Filing status: Head of household (with qualifying person)."; s:comment """See page 21. If the qualifying person is a child but not your dependent, enter this child's name here.""". tf:line5 form:form tf:form; form:line "5"; a form:CheckBox; s:label """Filing status: Qualifying widow(er) with dependent child (year spouse died)""". { ( ?my!tf:line1 ?my!tf:line2 ?my!tf:line3 ?my!tf:line4 ?my!tf:line4 )!math:sum!math:rounded math:notEqualTo "1"} => { ?my a :ERROR_CHECK_ONE_AND_ONLY_ONE_FILING_STATUS }. tf:line6a form:form tf:form; form:line "6a"; a form:CheckBox; s:label """Exemption: Yourself. If your parent (or someone else) can claim you as a dependent on his or her tax return, do not check box 6a""". tf:line6b form:form tf:form; form:line "6b"; a form:CheckBox; s:label """Exemption: Your Spouse. @@...""". tf:line6c form:form tf:form; form:line "6c"; a form:NumericField; s:label "Number of Dependents". # @@ name, ssn, etc.. tf:line6d form:form tf:form; form:line "6d"; a form:Calculated; s:label "Total number of exemptions claimed". { (?my!tf:line6a ?my!tf:line6b ?my!tf:line6c) math:sum ?s6d } => { ?my tf:line6d ?s6d }. # Total number of dependents tf:line7 form:form tf:form; form:line "7"; a form:NumericField; s:label "Wages, salaries, tips, etc. Attach Form(s) W-2". tf:line8a form:form tf:form; form:line "8a"; a form:Calculated; s:label "Taxable interest. Attach Schedule B if required". tf:line8b form:form tf:form; form:line "8b"; a form:NumericField; s:label "Tax-exempt interest. Do not include on line 8a". tf:line9 form:form tf:form; form:line "9"; a form:Calculated; # From schedule B s:label "Ordinary dividends. Attach Schedule B if required". tf:line10 form:form tf:form; form:line "10"; a form:NumericField; s:label "Taxable refunds, credits, or offsets of state and local income taxes (see page 24)". tf:line11 form:form tf:form; form:line "11"; a form:NumericField; s:label "Alimony received". tf:line12 form:form tf:form; form:line "12"; a form:NumericField; s:label "Business income or (loss). Attach Schedule C or C-EZ". tf:line13 form:form tf:form; form:line "13"; a form:NumericField; s:label "Capital gain or (loss). Attach Schedule D if required. If not required, check here". tf:line13x form:form tf:form; form:line "13x"; a form:CheckBox; s:label "Check if Schdule D not required". tf:line14 form:form tf:form; form:line "14"; a form:NumericField; s:label "Other gains or (losses). Attach Form 4797". tf:line15a form:form tf:form; form:line "15a"; a form:NumericField; s:label "IRA distributions". tf:line15b form:form tf:form; form:line "15b"; a form:NumericField; s:label "IRA distributions - Taxable Amount (see page 25)". tf:line16a form:form tf:form; form:line "16a"; a form:NumericField; s:label "Pensions and annuities". tf:line16b form:form tf:form; form:line "16b"; a form:NumericField; s:label "Pensions and annuities - Taxable Amount (see page 25)". tf:line17 form:form tf:form; form:line "17"; a form:NumericField; s:label "Rental real estate, royalties, partnerships, S corporations, trusts, etc. Attach Schedule E". tf:line18 form:form tf:form; form:line "18"; a form:NumericField; s:label "Farm income or (loss). Attach Schedule F". tf:line19 form:form tf:form; form:line "19"; a form:NumericField; s:label "Unemployment compensation". tf:line20a form:form tf:form; form:line "20a"; a form:NumericField; s:label "Social security benefits". tf:line20b form:form tf:form; form:line "20b"; a form:NumericField; s:label "Social security benefits - Taxable amount (see page 27)". tf:line21 form:form tf:form; form:line "21"; a form:NumericField; s:label "Other income. List type and amount (see page 29)". tf:line22 form:form tf:form; form:line "22"; a form:Calculated; s:label "Add the amounts in the far right column for lines 7 through 21. This is your total income". { ?z tf:line7 ?a; tf:line8a ?b; tf:line9 ?c; tf:line10 ?d; tf:line11 ?e; tf:line12 ?f; tf:line13 ?g; tf:line14 ?h; tf:line15b ?i; tf:line16b ?j; tf:line17 ?k; tf:line18 ?l; tf:line19 ?m; tf:line20b ?n; tf:line21 ?o. (?a ?b ?c ?d ?e ?f ?g ?h ?i ?j ?k ?l ?m ?n ?o) math:sum ?s22. } => { ?z tf:line22 ?s22}. # ADJUSTED INCOME tf:line23 form:form tf:form; form:line "23"; a form:NumericField; s:label "Educator expenses (see page 29)". tf:line24 form:form tf:form; form:line "24"; a form:NumericField; s:label "IRA deduction (see page 29)". tf:line25 form:form tf:form; form:line "25"; a form:NumericField; s:label "Student loan interest deduction (see page 31)". tf:line26 form:form tf:form; form:line "26"; a form:NumericField; s:label "Tuition and fees deduction (see page 32)". tf:line27 form:form tf:form; form:line "27"; a form:NumericField; s:label "Archer MSA deduction. Attach Form 8853". tf:line28 form:form tf:form; form:line "28"; a form:NumericField; s:label "Moving expenses. Attach Form 3903". tf:line29 form:form tf:form; form:line "29"; a form:NumericField; s:label "One-half of self-employment tax. Attach Schedule SE". tf:line30 form:form tf:form; form:line "30"; a form:NumericField; s:label "Self-employed health insurance deduction (see page 33)". tf:line31 form:form tf:form; form:line "31"; a form:NumericField; s:label "Self-employed SEP, SIMPLE, and qualified plans". tf:line32 form:form tf:form; form:line "32"; a form:NumericField; s:label "Penalty on early withdrawal of savings". tf:line33a form:form tf:form; form:line "33a"; a form:NumericField; s:label "Alimony paid". tf:line33a form:form tf:form; form:line "33a"; a form:SSNField; s:label "Alimony paid - recipient's SSN". tf:line34 form:form tf:form; form:line "34"; a form:Calculated; s:label "Add lines 23 through 33a". { ?z tf:line23 ?a; tf:line24 ?b; tf:line25 ?c; tf:line26 ?d; tf:line27 ?e; tf:line28 ?f; tf:line29 ?g; tf:line30 ?h; tf:line31 ?i; tf:line32 ?j; tf:line33a ?k. (?a ?b ?c ?d ?e ?f ?g ?h ?i ?j ?k) math:sum ?s34. } => { ?z tf:line34 ?s34}. tf:line35 form:form tf:form; form:line "35"; a form:Calculated; s:label "Subtract line 34 from line 22. This is your adjusted gross income". { (?my!tf:line22 ?my!tf:line34) math:difference ?d35} => { ?my tf:line35 ?d35}. #### Page 2: tf:line36 form:form tf:form; form:line "36"; a form:Calculated; s:label "Amount from line 35 (adjusted gross income) 36". { ?z tf:line35 ?d36} => { ?z tf:line36 ?d36}. tf:line37ax form:form tf:form; form:line "37ax"; a form:CheckBox; s:label "Check if: You were 65 or older". tf:line37ay form:form tf:form; form:line "37ay"; a form:CheckBox; s:label "Check if: You were blind". tf:line37axs form:form tf:form; form:line "37axs"; a form:CheckBox; s:label "Check if: Your spouse was 65 or older". tf:line37ays form:form tf:form; form:line "37ays"; a form:CheckBox; s:label "Check if: Your spouse was blind". tf:line37a form:form tf:form; form:line "37a"; a form:Calculated; s:label "Add the number of boxes checked above and enter the total here". { ?z tf:line37ax ?a; tf:line37ay ?b; tf:line37axs ?c; tf:line37ays ?d. (?a ?b ?c ?d) math:sum ?s37a. } => { ?z tf:line37a ?s37a}. tf:line37b form:form tf:form; form:line "37b"; a form:CheckBox; s:label """If you are married filing separately and your spouse itemizes deductions, or you were a dual-status alien, see page 34 and check here""". tf:line38 form:form tf:form; form:line "38"; a form:Calculated; s:label "Itemized deductions (from Schedule A) or your standard deduction (see left margin)"; s:comment """ Standard deduction for - - People who checked anybox online 37a or 37b or who can be claimed as a dependent, see page 34. All others: - Single, $4,700; Head ofhousehold, $6,900 - Married filing jointly or Qualifying Widow(er), $7,850 - Married filing separately $3,925 """. { ?my tf:line1 "1" } => { ?my tf:standardDeduction "4700" }. { ?my tf:line2 "1" } => { ?my tf:standardDeduction "7850" }. { ?my tf:line3 "1" } => { ?my tf:standardDeduction "3935" }. { ?my tf:line4 "1" } => { ?my tf:standardDeduction "6900" }. { ?my tf:line5 "1" } => { ?my tf:standardDeduction "7850" }. { ?z tf:line37ax "1"} => { ?z a tf:SeePage34 }. { ?z tf:line37ay "1"} => { ?z a tf:SeePage34 }. { ?z tf:line37axs "1"} => { ?z a tf:SeePage34 }. { ?z tf:line37ays "1"} => { ?z a tf:SeePage34 }. { ?z a tf:SeePage34 }=>{?z a tf:ERROR_SORRY_NOT_ENOUGH_RULES_YET }. { ?z tf:line37ax "0"; tf:line37ay "0"; tf:line37axs "0"; tf:line37ays "0"} => { ?z a tf:NotSeePage34 }. # Take the larger of the standard deduction and the one from schedule A { ?my tf:standardDeduction ?x. ?x math:greaterThan ?my!sa:line28 } => {?my tf:line38 ?x}. { ?my sa:line28 ?x. ?x math:notLessThan ?my!tf:standardDeduction } => {?my tf:line38 ?x; s:comment "Attach schedule A"}. tf:line39 form:form tf:form; form:line "39"; a form:Calculated; s:label "Subtract line 38 from line 36". { (?z!tf:line36 ?z!tf:line38) math:difference ?d39} => { ?z tf:line39 ?d39 }. tf:line40 form:form tf:form; form:line "40"; a form:Calculated; s:label """If line 36 is $103,000 or less, multiply $3,000 by the total number of exemptions claimed on line 6d. If line 36 is over $103,000, see the worksheet on page 35.""". { ?z!tf:line36 math:greaterThan "103000"} => {?z a tf:SeePage35 }. { ?z!tf:line36 math:notGreaterThan "103000"} => {?z a tf:NotSeePage35 }. { ?z a tf:SeePage35 }=>{?z a tf:ERROR_SORRY_NOT_ENOUGH_RULES_YET }. {?z a tf:NotSeePage35. (?z!tf:line6d "3000") math:product ?L40 } => { ?z tf:line40 :L40 }. tf:line41 form:form tf:form; form:line "41"; a form:Calculated; s:label "Taxable income. Subtract line 40 from line 39. If line 40 is more than line 39, enter -0-". { ?my!tf:line40 math:greaterThan ?z!tf:line39 } => {?my tf:line41 "0"}. { ?my!tf:line40 math:notGreaterThan ?z!tf:line39. (?my!tf:line39 ?my!tf:line40) math:difference ?L41 } => {?my tf:line41 ?L41}. tf:line42 form:form tf:form; form:line "42"; a form:Calculated; s:label "Tax (see page 36@@@@@)."; s:comment """[At time of writing 2002/11/25, the IRS has not published for 2002 pages 63ff (tax table) or page 76 (tax formula). The tax line 42 is presumably calculated from the taxable income, line 41. At this time, to test the software, an arbitrary function of 40% tax is given.]"""; s:comment """Tax Table or Tax Rate Schedules. If your taxable income is less than $100,000, you must use the Tax Table, which starts on page 63, to figure your tax. Be sure you use the correct column. If your taxable income is $100,000 or more, use the Tax Rate Schedules on page 75. Exception. Do not use the Tax Table or Tax Rate Schedules to figure your tax if either 1 or 2 below applies. 1. You are required to figure your tax using Form 8615, Schedule D, or the Capital Gain Tax Worksheet below. 2. You use Schedule J (for farm income) to figure your tax. Form 8615. Form 8615 must generally be used to figure the tax for any child who was under age 14 at the end of 2002, and who had more than $1,500 of investment income, such as taxable interest, ordinary dividends, or capital gains (including capital gain distributions). But if neither of the child's parents was alive on December 31, 2002, do not use Form 8615 to figure the child's tax.""". ## { (?my!tf:line41 "0.40")!math:product math:rounded ?x } ## => { ?my tf:line42 ?x }. # Tax tables missing from web forms but from IRC phone desk #3505107 2002-12-04 : # { ?my!tf:line41 math:notGreaterThan "12000". (?my!tf:line41 "0.10")!math:product math:rounded ?tax } => { ?my tf:line42 ?tax }. # 240 is the 12000 times 5% - the difference between the levels { ?my!tf:line41 math:greaterThan "12000"; math:notGreaterThan "46700". ((?my!tf:line41 "0.15")!math:product "240")!math:difference math:rounded ?tax } => { ?my tf:line42 ?tax }. { ?my!tf:line41 math:greaterThan "46700"; math:notGreaterThan "112850". ((?my!tf:line41 "0.27")!math:product "5844")!math:difference math:rounded ?tax } => { ?my tf:line42 ?tax }. { ?my!tf:line41 math:greaterThan "112850"; math:notGreaterThan "171950". ((?my!tf:line41 "0.30")!math:product "9229.5")!math:difference math:rounded ?tax } => { ?my tf:line42 ?tax }. { ?my!tf:line41 math:greaterThan "171950"; math:notGreaterThan "307050". ((?my!tf:line41 "0.35")!math:product "17827")!math:difference math:rounded ?tax } => { ?my tf:line42 ?tax }. # 28880.8 = 11053.8 + 8597.5 + 3385.5 + 5604 + 240 { ?my!tf:line41 math:greaterThan "307050". ((?my!tf:line41 "0.386")!math:product "28880.80")!math:difference math:rounded ?tax } => { ?my tf:line42 ?tax }. ############## tf:line42a form:form tf:form; form:line "42a"; a form:CheckBox; s:label "Tax (see page 36). Check if any tax is from Form(s) 8814". tf:line42b form:form tf:form; form:line "42b"; a form:CheckBox; s:label "Tax (see page 36). Check if any tax is from Form 4972". tf:line43 form:form tf:form; form:line "43"; a form:NumericField; s:label "Alternative minimum tax (see page 37). Attach Form 6251". { ?z!tf:line43 math:greaterThan "0"} => { ?z s:comment "Attach Form6251"}. tf:line44 form:form tf:form; form:line "44"; a form:Calculated; s:label "Add lines 42 and 43". { (?z!tf:line42 ?z!tf:line43) math:sum ?s44} => { ?z tf:line44 ?s44}. tf:line45 form:form tf:form; form:line "45"; a form:NumericField; s:label "Foreign tax credit. Attach Form 1116 if required". { ?my!tf:line45 math:greaterThan "0"} => { ?my s:comment "Attach Form 1116" }. tf:line46 form:form tf:form; form:line "46"; a form:NumericField; s:label "Credit for child and dependent care expenses. Attach Form 2441". { ?z!tf:line46 math:greaterThan "0"} => { ?z s:comment "Attach Form 2441"}. tf:line47 form:form tf:form; form:line "47"; a form:NumericField; s:label "Credit for the elderly or the disabled. Attach Schedule R". { ?z!tf:line47 math:greaterThan "0"} => {?z s:comment "Attch Schedule R"}. tf:line48 form:form tf:form; form:line "48"; a form:NumericField; s:label "Education credits. Attach Form 8863". tf:line49 form:form tf:form; form:line "49"; a form:NumericField; s:label "Retirement savings contributions credit. Attach Form 8880". tf:line50 form:form tf:form; form:line "50"; a form:NumericField; s:label "Child tax credit (see page 39)". tf:line51 form:form tf:form; form:line "51"; a form:NumericField; s:label "Adoption credit. Attach Form 8839". tf:line52 form:form tf:form; form:line "52"; a form:NumericField; s:label "Credits from: a Form 8396 b Form 8859". tf:line52x form:form tf:form; form:line "52x"; a form:CheckBox; s:label "Credits on line 52 from Form 8396". tf:line52y form:form tf:form; form:line "52y"; a form:CheckBox; s:label "Credits on line 52 from Form 8859". tf:line53 form:form tf:form; form:line "53"; a form:NumericField; s:label "Other credits". tf:line53x form:form tf:form; form:line "53x"; a form:CheckBox; s:label "Credits on line 53 from Form 3800". tf:line53y form:form tf:form; form:line "53y"; a form:CheckBox; s:label "Credits on line 53 from Form 8801". tf:line53z form:form tf:form; form:line "53z"; a form:CheckBox; s:label "Credits on line 53 from Specify below:". tf:line53zs form:form tf:form; form:line "53zs"; a form:StringField; s:label "Credits on line 53 from other form:". tf:line54 form:form tf:form; form:line "54"; a form:Calculated; s:label "Add lines 45 through 53. These are your total credits". { ?z tf:line45 ?a; tf:line46 ?b; tf:line47 ?c; tf:line48 ?d; tf:line49 ?e; tf:line50 ?f; tf:line51 ?g; tf:line52 ?h; tf:line53 ?i. (?a ?b ?c ?d ?e ?f ?g ?h ?i) math:sum ?s54. } => { ?z tf:line54 ?s54}. tf:line55 form:form tf:form; form:line "55"; a form:Calculated; s:label "Subtract line 54 from line 44. If line 54 is more than line 44, enter -0-". { ?my!tf:line54 math:greaterThan ?z!tf:line44 } => {?my tf:line55 "0"}. { ?my!tf:line54 math:notGreaterThan ?z!tf:line44. (?my!tf:line44 ?my!tf:line54) math:difference ?d55 } => {?my tf:line55 ?d55}. ############ OTHER TAXES tf:line56 form:form tf:form; form:line "56"; a form:NumericField; s:label "Self-employment tax. Attach Schedule SE". tf:line57 form:form tf:form; form:line "57"; a form:NumericField; s:label "Social security and Medicare tax on tip income not reported to employer. Attach Form 4137". tf:line58 form:form tf:form; form:line "58"; a form:NumericField; s:label """58 Tax on qualified plans, including IRAs, and other tax-favored accounts. Attach Form 5329 if required""". tf:line59 form:form tf:form; form:line "59"; a form:NumericField; s:label "Advance earned income credit payments from Form(s) W-2". tf:line60 form:form tf:form; form:line "60"; a form:NumericField; s:label "Household employment taxes. Attach Schedule H". tf:line61 form:form tf:form; form:line "61"; a form:Calculated; s:label "Add lines 55 through 60. This is your total tax". { (?my!tf:line55 ?my!tf:line56 ?my!tf:line57 ?my!tf:line58 ?my!tf:line59 ?my!tf:line60) math:sum ?s61} => { ?my tf:line61 ?s61}. ######### Payments tf:line62 form:form tf:form; form:line "62"; a form:NumericField; s:label "Federal income tax withheld from Forms W-2 and 1099". tf:line63 form:form tf:form; form:line "63"; a form:NumericField; s:label "2002 estimated tax payments and amount applied from 2001 return". tf:line64 form:form tf:form; form:line "64"; a form:NumericField; s:label "Earned income credit (EIC)"; s:comment "If you have a qualifying child, attach Schedule EIC.". tf:line65 form:form tf:form; form:line "65"; a form:NumericField; s:label "Excess social security and tier 1 RRTA tax withheld (see page 56)". tf:line66 form:form tf:form; form:line "66"; a form:NumericField; s:label "Additional child tax credit. Attach Form 8812". tf:line67 form:form tf:form; form:line "67"; a form:NumericField; s:label "67 Amount paid with request for extension to file (see page 56)". tf:line68 form:form tf:form; form:line "68"; a form:NumericField; s:label "Other payments from: a Form 2439 b Form 4136 c Form 8885". tf:line68a form:form tf:form; form:line "68a"; a form:CheckBox; s:label "Other payments on line 68 from Form 2439". tf:line68b form:form tf:form; form:line "68b"; a form:CheckBox; s:label "Other payments on line 68 from Form 4136". tf:line68c form:form tf:form; form:line "68c"; a form:CheckBox; s:label "Other payments on line 68 from Form 8836". tf:line69 form:form tf:form; form:line "69"; a form:Calculated; s:label "Add lines 62 through 68. These are your total payments". { (?my!tf:line62 ?my!tf:line63 ?my!tf:line64 ?my!tf:line65 ?my!tf:line66 ?my!tf:line67 ?my!tf:line68) math:sum ?s69} => { ?my tf:line69 ?s69}. tf:line70 form:form tf:form; form:line "70"; a form:Calculated; s:label "If line 69 is more than line 61, subtract line 61 from line 69. This is the amount you overpaid". { ?my!tf:line69 math:greaterThan ?my!tf:line61. (?my!tf:line69 ?my!tf:line61) math:difference ?d70} => { ?my tf:line70 ?d70 }. { ?my!tf:line69 math:notGreaterThan ?my!tf:line61} => { ?my tf:line70 "0"}. tf:line71 form:form tf:form; form:line "71"; a form:NumericField; s:label "71a Amount of line 70 you want refunded to you". # @@@ bank deposit details tf:line72 form:form tf:form; form:line "72"; a form:NumericField; s:label "Amount of line 70 you want applied to your 2003 estimated tax". tf:line73 form:form tf:form; form:line "73"; a form:Calculated; s:label "Amount you owe. Subtract line 69 from line 61. For details on how to pay, see page 57". { ?my!tf:line69 math:notGreaterThan ?my!tf:line61. (?my!tf:line61 ?my!tf:line69) math:difference ?d73} => { ?my tf:line73 ?d73 }. { ?my!tf:line69 math:greaterThan ?my!tf:line61} => { ?my tf:line73 "0"}. tf:line74 form:form tf:form; form:line "74"; a form:NumericField; s:label "Estimated tax penalty (see page 57)". ###################################################### The schedules # # Schedule A # # Medical and dental epenses: sa:line1 form:form sa:form; form:line "1"; a form:NumericField; s:label "Medical and dental expenses". sa:line2 form:form sa:form; form:line "2"; a form:Calculated; s:label "1040 36 (Adjusted gross income)". { ?z tf:line36 ?x2 } => { ?z sa:line2 ?x2 }. sa:line3 form:form sa:form; form:line "3"; a form:Calculated; s:label "Multiply line 2 above by 0.075". { (?z!sa:line2 "0.075")!math:product math:rounded ?p } => { ?z sa:line3 ?p }. sa:line4 form:form sa:form; form:line "4"; a form:Calculated; s:label """Subtract line 3 from line 1. If line 3 is more than line 1, enter -0-""". { ?my!sa:line3 math:greaterThan ?my!sa:line1 } => { ?my sa:line4 "0" }. { ?my!sa:line3 math:notGreaterThan ?my!sa:line1. (?my!sa:line1 ?my!sa:line3) math:difference ?d} => { ?my sa:line4 ?d }. sa:line5 form:form sa:form; form:line "5"; a form:NumericField; s:label "State and Local income taxes". sa:line6 form:form sa:form; form:line "6"; a form:NumericField; s:label "Real Estate taxes". sa:line7 form:form sa:form; form:line "7"; a form:NumericField; s:label "Personal property Taxes". sa:line8 form:form sa:form; form:line "8"; a form:NumericField; s:label "Other Taxes". sa:line9 form:form sa:form; form:line "9"; a form:Calculated; s:label "Add lines 5 though 8". { (?my!sa:line5 ?my!sa:line6 ?my!sa:line7 ?my!sa:line8) math:sum ?sa9} => { ?my sa:line9 ?sa9}. sa:line10 form:form sa:form; form:line "10"; a form:NumericField; s:label "Mortgage Interest (see form 1098)". sa:line11 form:form sa:form; form:line "11"; a form:NumericField; s:label "Other Mortgage Interest". sa:line12 form:form sa:form; form:line "12"; a form:NumericField; s:label "Points not reported to you on form 1098". sa:line13 form:form sa:form; form:line "13"; a form:NumericField; s:label "Investment interest. Attach form 4952 if required. (See page A-3)". sa:line14 form:form sa:form; form:line "14"; a form:Calculated; s:label "Add lines 10-13". { (?my!sa:line10 ?my!sa:line11 ?my!sa:line12 ?my!sa:line12) math:sum ?sa14} => { ?my sa:line14 ?sa14}. # Gifts to charity sa:line15 form:form sa:form; form:line "15"; a form:NumericField; s:label "Gifts by cash or check (if you made anygift of $250 or more, see page A-4)". sa:line16 form:form sa:form; form:line "16"; a form:NumericField; s:label """Other than by cash or check. If any gift of $250 or more, see page A-4. You must attach Form 8283 if over $500""". sa:line17 form:form sa:form; form:line "17"; a form:NumericField; s:label "Carryover from prior year". sa:line18 form:form sa:form; form:line "18"; a form:Calculated; s:label "Add lines 15 through 17". { (?my!sa:line15 ?my!sa:line16 ?my!sa:line17) math:sum ?sa18} => { ?my sa:line18 ?sa18}. sa:line19 form:form sa:form; form:line "19"; a form:NumericField; s:label "Casualty or theft loss(es). Attach Form 4684. (See page A-5.) 19". sa:line20 form:form sa:form; form:line "20"; a form:NumericField; s:label """Unreimbursed employee expenses-job travel, union dues, job education, etc. You must attach Form 2106 or 2106-EZ if required. (See page A-5.)""". sa:line21 form:form sa:form; form:line "21"; a form:NumericField; s:label "Tax preparation fees". sa:line22 form:form sa:form; form:line "22"; a form:NumericField; s:label "Other Expenses". sa:line23 form:form sa:form; form:line "23"; a form:Calculated; s:label "Add lines 20 through 22". { (?my!sa:line20 ?my!sa:line21 ?my!sa:line22) math:sum ?sa23} => { ?my sa:line23 ?sa23}. sa:line24 form:form sa:form; form:line "24"; a form:Calculated; s:label "Enter amount from Form 1040, line 36". { ?my tf:line36 ?x24 } => { ?my sa:line24 ?x24 }. sa:line25 form:form sa:form; form:line "25"; a form:Calculated; s:label "Multiply line 24 by 2% (.02)". { ( ?my!sa:line24 "0.02")!math:product math:rounded ?p } => { ?my sa:line25 ?p }. sa:line26 form:form sa:form; form:line "26"; a form:Calculated; s:label "Subtract line 25 from line 23. If line 25 is more than line 23, enter -0-". { ?my!sa:line25 math:greaterThan ?my!sa:line23 } => { ?my sa:line26 "0" }. { ?my!sa:line24 math:notGreaterThan ?my!sa:line23. (?my!sa:line23 ?my!sa:line25) math:difference ?d} => { ?my sa:line26 ?d }. sa:line27 form:form sa:form; form:line "27"; a form:NumericField; s:label "Other Miscellaneous deductions". sa:line28 form:form sa:form; form:line "28"; a form:Calculated; s:label """Total Itemized deductions. Is Form 1040, line 36, over $137,300 (over $68,650 if married filing separately)? No. Your deduction is not limited. Add the amounts in the far right column for lines 4 through 27. Also, enter this amount on Form 1040, line 38. Yes. Your deduction may be limited. See page A-6 for the amount to enter.""". { ( ?my!sa:line4 ?my!sa:line9 ?my!sa:line14 ?my!sa:line18 ?my!sa:line19 ?my!sa:line26 ?my!sa:line27) math:sum ?pv. } => { ?my sa:line28Provisional ?pv. }. { ?my tf:line3 "0" } => { ?my tf:deductionLimitValue "137300" }. { ?my tf:line3 "1" } => { ?my tf:deductionLimitValue "68650" }. # Married filing sep. { ?my!tf:line36 math:notGreaterThan ?my!tf:deductionLimitValue. ?my sa:line28Provisional ?sa28. } => { ?my sa:line28 ?sa28 }. # (we pick larger of this figure and version from 1040) { ?my!tf:line36 math:greaterThan ?my!tf:deductionLimitValue } => { ?my a :maybeLimited; s:comment "Attach Itemized Deductions Worksheet from page A-6" }. # See Page A-6 and the following worksheet! # Interlude: The Schedule A Itemized deductions worksheet! # Needed only in the "maybelimited " case above. saws:line1 form:form saws:form; form:line "1"; a form:Calculated; s:label "Add the amounts on Schedule A, lines 4, 9, 14, 18, 19, 26, and 27". { ?my sa:line28Provisional ?x281 } => { ?my saws:line1 ?x281 }. saws:line2a form:form saws:form; form:line "2a"; a form:NumericField; s:label "@@any gambling and casualty or theft losses included on line 27". saws:line2 form:form saws:form; form:line "2"; a form:Calculated; s:label """Add the amounts on Schedule A, lines 4, 13, and 19, plus any gambling and casualty or theft losses included on line 27"""; s:comment """Be sure your total gambling and casualty or theft losses are clearly identified on the dotted lines next to line 27.@@""". { ( ?my!sa:line4 ?my!sa:line13 ?my!sa:line19 ?my!saws:line2a) math:sum ?s282. } => { ?my saws:line2 ?s282. }. saws:line3 form:form saws:form; form:line "3"; a form:Calculated; s:label """Is the amount on line 2 less than the amount on line 1? No. STOP [this worksheet] Your deduction is not limited. Enter the amount from line 1 above on Schedule A, line 28. Yes. Subtract line 2 from line 1""". { ?my!saws:line2 math:notLessThan ?my!saws:line1. ?my saws:line1 ?a28} => { ?my sa:line28 ?a28 }. # (stop! ;-) { ?my!saws:line2 math:lessThan ?my!saws:line1. (?my!saws:line1 ?my!saws:line2) math:difference ?a283} => { ?my saws:line3 ?a283 }. saws:line4 form:form saws:form; form:line "4"; a form:Calculated; s:label "Multiply line 3 above by 80% (.80)". { (?my!saws:line3 "0.80") math:product ?p284 } => { ?my saws:line4 ?p284 }. saws:line5 form:form saws:form; form:line "5"; a form:Calculated; s:label "Enter the amount from Form 1040, line 36". { ?my tf:line36 ?x285 } => { ?my saws:line5 ?x285}. saws:line6 form:form saws:form; form:line "6"; a form:Calculated; s:label "Enter: $137,300 ($68,650 if married filing separately)". { ?my tf:deductionLimitValue ?x286 } => { ?my saws:line6 ?x286 }. saws:line7 form:form saws:form; form:line "7"; a form:Calculated; s:label """Is the amount on line 6 less than the amount on line 5? No. Your deduction is not limited. Enter the amount from line 1 above on Schedule A, line 28. Yes. Subtract line 6 from line 5.""". { ?my!saws:line6 math:notLessThan ?my!saws:line5. # No ?my saws:line1 ?x} => { ?my sa:line28 ?x }. # (stop! ;-) { ?my!saws:line6 math:lessThan ?my!saws:line5. # Yes (?my!saws:line5 ?my!saws:line6) math:difference ?x28_7} => { ?my saws:line7 ?x28_7 }. saws:line8 form:form saws:form; form:line "8"; a form:Calculated; s:label "Multiply line 7 above by 3% (.03)". { (?my!saws:line7 "0.03")!math:product math:rounded ?ws8 } => { ?my saws:line8 ?ws8 }. saws:line9 form:form saws:form; form:line "9"; a form:Calculated; s:label "Enter the smaller of line 4 or line 8". { ?my!saws:line4 math:lessThan ?my!saws:line8. ?my saws:line4 ?ws9a } => { ?my saws:line9 ?ws9a }. { ?my!saws:line4 math:notLessThan ?my!saws:line8. ?my saws:line8 ?ws9 } => { ?my saws:line9 ?ws9 }. saws:line10 form:form saws:form; form:line "1"; a form:Calculated; s:label """Total itemized deductions. Subtract line 9 from line 1. Enter the result here and on Schedule A, line 28""". { (?my!saws:line1 ?my!saws:line9) math:difference ?a28 } => { ?my saws:line10 ?a28; sa:line28 ?a28 }. # Phew! ############## 1040 worksheet on page 36 for line 40 de:form a form:Form; form:title "Deductions for Exemptions Worksheet". de:line1 form:form de:form; form:line "1"; a form:Calculated; # @@@ calculated checkbox! :-/ s:label """Is the amount on Form 1040, line 36, more than the amount shown on line 4 below for your filing status? No. STOP. Multiply $3,000 by the total number of exemptions claimed on Form 1040, line 6d, and enter the result on line 40. Yes. Continue""". { ?my!tf:line36 math:greaterThan ?my!de:line4 } => { ?my de:line1 "1" }. #yes { ?my!tf:line36 math:notGreaterThan ?my!de:line4. (?my!tf:line6d "3000") math:product ?t40 } => { ?my de:line1 "0"; tf:line40 ?t40 }. #no STOP de:line2 form:form de:form; form:line "2"; a form:Calculated; s:label """Multiply $3,000 by the total number of exemptions claimed on Form 1040, line 6d""". {(?my!tf:line6d "3000") math:product ?de2 } => {?my de:line2 ?de2}. de:line3 form:form de:form; form:line "3"; a form:Calculated; s:label "Enter the amount from Form 1040, line 36". { ?my tf:line36 ?de3 } => { ?my de:line3 ?de3 }. de:line4 form:form de:form; form:line "4"; a form:Calculated; s:label """Enter the amount shown below for your filing status. - Married filing separately - $103,000 - Single - $137,300 - Head of household - $171,650 -Married filing jointly or qualifying widow(er)-$206,000""". { ?my tf:line1 "1" } => { ?my de:line4 "137300" }. # single { ?my tf:line2 "1" } => { ?my de:line4 "206000" }. # mar f jointly { ?my tf:line3 "1" } => { ?my de:line4 "103000" }. # married f sep { ?my tf:line4 "1" } => { ?my de:line4 "171650" }. # h household { ?my tf:line5 "1" } => { ?my de:line4 "206000" }. # qual wid de:line5 form:form de:form; form:line "5"; a form:Calculated; s:label """Subtract line 4 from line 3. If the result is more than $122,500 ($61,250 if married filing separately), You cannot take a deduction for exemptions STOP""". { ?my de:line1 "1". # If we are doing this form - else stop (?my!de:line3 ?my!de:line4) math:difference ?de5 } => { ?my de:line5 ?de5 }. { ?my tf:line1 "1" } => { ?my de:limit "122500"; de:div "2500" }. # single { ?my tf:line2 "1" } => { ?my de:limit "122500"; de:div "2500" }. # married f jointly { ?my tf:line3 "1" } => { ?my de:limit "61250"; de:div "1250" }. # married f sep { ?my tf:line4 "1" } => { ?my de:limit "122500"; de:div "2500" }. # h household { ?my tf:line5 "1" } => { ?my de:limit "122500"; de:div "2500" }. # qual wid { ?my!de:line5 math:greaterThan ?my!de:limit } => { ?my a de:YouCannotMakeADeductionForExemptions; tf:line40 "0"; de:line9 "0"; }. # @@ I assume that's what that means!? { ?my!de:line5 math:notGreaterThan ?my!de:limit } => { ?my de:go "1" }. de:line6 form:form de:form; form:line "6"; a form:Calculated; s:label """Divide line 5 by $2,500 ($1,250 if married filing separately). If the result is not a whole number, increase it to the next higher whole number (for example, increase 0.0004 to 1)""". { ?my de:go "1". (?my!de:line5 ?my!de:div) math:quotient ?de6a. (?de6a "0.4999") math:sum ?de6b. ?de6b math:rounded ?de6c. } => { ?my de:line6 ?de6c }. de:line7 form:form de:form; form:line "7"; a form:Calculated; s:label "Multiply line 6 by 2% (.02) and enter the result as a decimal". { (?my!de:line6 "0.02") math:product ?de7 } => { ?my de:line7 ?de7 }. de:line8 form:form de:form; form:line "8"; a form:Calculated; s:label "Multiply line 2 by line 7". { (?my!de:line2 ?my!de:line7) math:product ?de8 } => { ?my de:line8 ?de8 }. de:line9 form:form de:form; form:line "9"; a form:Calculated; s:label """Deduction for exemptions. Subtract line 8 from line 2. Enter the result here and on Form 1040, line 40""". { ( ?my!de:line2 ?my!de:line8) math:difference ?dd9 } => { ?my de:line9 ?dd9; tf:line40 ?dd9 }. # Another truimph of IRS "and take away the number you first thought of" :) ######### Form 1040 Schedule B sb:line1 form:form sb:form; form:line "1"; a form:List; s:label "Interest entries detail". sb:line2 form:form sb:form; form:line "2"; a form:NumericField; s:label "Total Interest". sb:line3 form:form sb:form; form:line "3"; a form:NumericField; s:label "Excludable Interest". sb:line4 form:form sb:form; form:line "4"; a form:Calculated; s:label "Non-excludable Interest". { (?my!sb:line2 ?my!sb:line3) math:difference ?d4} => { ?my sb:line4 ?d4}. { ?z sb:line4 ?x } => { ?z tf:line8a ?x }. sb:line5 form:form sb:form; form:line "5"; a form:List; s:label "Ordinary dividends detail". sb:line6 form:form sb:form; form:line "6"; a form:NumericField; s:label "Ordinary dividends". { ?z sb:line6 ?x } => { ?z tf:line9 ?x }. sb:line7x form:form sb:form; form:line "7x"; a form:CheckBox; s:label "(see form)". sb:line7y form:form sb:form; form:line "7y"; a form:CheckBox; s:label "(see form)". #ends