src/fed2019/Form8949.ts

   1 // Copyright 2020 Blue Static <https://www.bluestatic.org>
   2 // This program is free software licensed under the GNU General Public License,
   3 // version 3.0. The full text of the license can be found in LICENSE.txt.
   4 // SPDX-License-Identifier: GPL-3.0-only
   5
   6 import * as Trace from '../core/Trace';
   7 import { Form, Person, TaxReturn } from '../core';
   8 import { Line, InputLine, ComputedLine, sumLineOfForms } from '../core/Line';
   9
  10 import Form1099B, { GainType } from './Form1099B';
  11
  12 export enum Form8949Box {
  13   A = 'A', // Short-term transactions reported on Form(s) 1099-B showing basis was reported to the IRS
  14   B = 'B', // Short-term transactions reported on Form(s) 1099-B showing basis wasn’t reported to the IRS
  15   C = 'C', // Short-term transactions not reported to you on Form 1099-B
  16   D = 'D', // Long-term transactions reported on Form(s) 1099-B showing basis was reported to the IRS
  17   E = 'E', // Long-term transactions reported on Form(s) 1099-B showing basis wasn’t reported to the IRS
  18   F = 'F', // Long-term transactions not reported to you on Form 1099-B
  19 };
  20
  21 export interface Adjustment {
  22   entry: Form1099B;
  23   code: string;
  24   amount: number;
  25 };
  26
  27 export interface Form8949Input {
  28   adjustments?: Adjustment[];
  29 };
  30
  31 export interface Form8949Total {
  32   proceeds: number;
  33   costBasis: number;
  34   adjustments: number;
  35   gainOrLoss: number;
  36 };
  37
  38 function matching1099Bs(tr: TaxReturn, box: Form8949Box): Form1099B[] {
  39   return tr.findForms(Form1099B).filter(f => {
  40     const gainType: GainType = f.getValue(tr, '2');
  41     const basisReported: boolean = f.getValue(tr, '12');
  42
  43     switch (box) {
  44       case Form8949Box.A:
  45         return gainType == GainType.ShortTerm && basisReported;
  46       case Form8949Box.B:
  47         return gainType == GainType.ShortTerm && !basisReported;
  48       case Form8949Box.D:
  49         return gainType == GainType.LongTerm && basisReported;
  50       case Form8949Box.E:
  51         return gainType == GainType.LongTerm && !basisReported;
  52     };
  53
  54     return false;
  55   });
  56 }
  57
  58 class Form8949Line extends Line<Form8949Total> {
  59   private _box: Form8949Box;
  60   private _line: keyof Form1099B['lines'];
  61
  62   constructor(box: Form8949Box) {
  63     super(`Form 8949 Box ${box} Total`);
  64     this._box = box;
  65   }
  66
  67   value(tr: TaxReturn): Form8949Total {
  68     Trace.begin(this);
  69     const f1099bs = matching1099Bs(tr, this._box);
  70     const proceeds = sumLineOfForms(tr, f1099bs, '1d');
  71     const costBasis = sumLineOfForms(tr, f1099bs, '1e');
  72     const f8949 = tr.getForm(Form8949);
  73     const adjustments = !f8949.hasInput('adjustments') ? 0 :
  74         f8949.getInput('adjustments')
  75           .filter(a => f1099bs.includes(a.entry))
  76           .reduce((acc, curr) => acc + curr.amount, 0);
  77     Trace.end();
  78     return {
  79       proceeds,
  80       costBasis,
  81       adjustments,
  82       gainOrLoss: proceeds - costBasis + adjustments,
  83     };
  84   }
  85 };
  86
  87 export default class Form8949 extends Form<Form8949['_lines'], Form8949Input> {
  88   readonly name = '8949';
  89
  90   readonly supportsMultipleCopies = true;
  91
  92   protected readonly _lines = {
  93     'boxA': new Form8949Line(Form8949Box.A),
  94     'boxB': new Form8949Line(Form8949Box.B),
  95     'boxC': new Form8949Line(Form8949Box.C),
  96     'boxD': new Form8949Line(Form8949Box.D),
  97     'boxE': new Form8949Line(Form8949Box.E),
  98     'boxF': new Form8949Line(Form8949Box.F),
  99   };
 100 };