src/fed2019/Form1040.ts

   1 import Form, { FormClass } from '../Form';
   2 import TaxReturn from '../TaxReturn';
   3 import { Line, AccumulatorLine, ComputedLine, ReferenceLine } from '../Line';
   4 import { UnsupportedFeatureError } from '../Errors';
   5
   6 import Form8959 from './Form8959';
   7 import Form1099INT from './Form1099INT';
   8 import Form1099DIV from './Form1099DIV';
   9 import FormW2 from './FormW2';
  10 import ScheduleD from './ScheduleD';
  11
  12 export enum FilingStatus {
  13   Single,
  14   MarriedFilingSeparate,
  15   MarriedFilingJoint,
  16 };
  17
  18 export interface Form1040Input {
  19   filingStatus: FilingStatus;
  20 };
  21
  22 const reduceBySum = (list: number[]) => list.reduce((acc, curr) => acc + curr, 0);
  23
  24 export default class Form1040 extends Form<Form1040['_lines'], Form1040Input> {
  25   readonly name = '1040';
  26
  27   protected readonly _lines = {
  28     '1': new AccumulatorLine(FormW2, '1', 'Wages, salaries, tips, etc.'),
  29     '2a': new AccumulatorLine(Form1099INT, '8', 'Tax-exempt interest'),
  30     '2b': new AccumulatorLine(Form1099INT, '1', 'Taxable interest'),
  31     '3a': new AccumulatorLine(Form1099DIV, '1b', 'Qualified dividends'),
  32     '3b': new AccumulatorLine(Form1099DIV, '1a', 'Ordinary dividends'),
  33     // 4a and 4b are complex
  34     '4b': new ComputedLine(() => 0),
  35     '4d': new ComputedLine(() => 0),
  36     // 4c and 4d are not supported
  37     // 5a and 5b are not supported
  38     '6': new ComputedLine((tr: TaxReturn): number => {
  39       const schedD = tr.findForm(ScheduleD);
  40       if (!schedD)
  41         return 0;
  42
  43       const l6 = schedD.getValue(tr, '16');
  44       if (l6 > 0)
  45         return l6;
  46       return schedD.getValue(tr, '21');
  47     }, 'Capital gain/loss'),
  48     '7a': new ReferenceLine(/*'Schedule 1'*/ undefined, '9', 'Other income from Schedule 1', 0),
  49
  50     '7b': new ComputedLine((tr: TaxReturn): number => {
  51       let income = 0;
  52       income += this.getValue(tr, '1');
  53       income += this.getValue(tr, '2b');
  54       income += this.getValue(tr, '3b');
  55       income += this.getValue(tr, '4b');
  56       income += this.getValue(tr, '4d');
  57       //income += this.getValue(tr, '5b');
  58       income += this.getValue(tr, '6');
  59       income += this.getValue(tr, '7a');
  60       return income;
  61     }, 'Total income'),
  62
  63     '8a': new ReferenceLine(undefined /*'Schedule 1'*/, '22', 'Adjustments to income', 0),
  64
  65     '8b': new ComputedLine((tr: TaxReturn): number => {
  66       return this.getValue(tr, '7b') - this.getValue(tr, '8a');
  67     }, 'Adjusted gross income'),
  68
  69     // TODO - Deduction
  70     '9': new ComputedLine(() => 0, 'Deduction'),
  71
  72     '10': new ComputedLine((tr: TaxReturn): number => {
  73       const taxableIncome = this.getValue(tr, '8b');
  74       let use8995a = false;
  75       switch (this.getInput('filingStatus')) {
  76         case FilingStatus.Single:                use8995a = taxableIncome <= 160700; break;
  77         case FilingStatus.MarriedFilingSeparate: use8995a = taxableIncome <= 160725; break;
  78         case FilingStatus.MarriedFilingJoint:    use8995a = taxableIncome <= 321400; break;
  79       };
  80       return 0;
  81     }, 'Qualified business income deduction'),
  82
  83     '11a': new ComputedLine((tr: TaxReturn): number => {
  84       return this.getValue(tr, '9') + this.getValue(tr, '10');
  85     }),
  86     '11b': new ComputedLine((tr: TaxReturn): number => {
  87       const value = this.getValue(tr, '8b') - this.getValue(tr, '11a');
  88       return value < 0 ? 0 : value;
  89     }, 'Taxable income'),
  90
  91     '12a': new ComputedLine((tr: TaxReturn): number => {
  92       // Not supported:
  93       // Form 8814 (election to report child's interest or dividends)
  94       // Form 4972 (relating to lump-sum distributions)
  95       const taxableIncome = this.getValue(tr, '11b');
  96       if (taxableIncome < 100000)
  97         throw new UnsupportedFeatureError('Tax-table tax liability not supported');
  98
  99       const l11b = this.getValue(tr, '11b');
 100
 101       switch (this.getInput('filingStatus')) {
 102         case FilingStatus.Single:
 103           if (taxableIncome < 160725)
 104             return (l11b * 0.24) - 5825.50;
 105           else if (taxableIncome < 204100)
 106             return (l11b * 0.32) - 18683.50;
 107           else if (taxableIncome < 510300)
 108             return (l11b * 0.35) - 24806.50;
 109           else
 110             return (l11b * 0.38) - 35012.50;
 111         case FilingStatus.MarriedFilingJoint:
 112           if (taxableIncome < 168400)
 113             return (l11b * 0.22) - 8283.00;
 114           else if (taxableIncome < 321450)
 115             return (l11b * 0.24) - 11651.00;
 116           else if (taxableIncome < 408200)
 117             return (l11b * 0.32) - 37367.00;
 118           else if (taxableIncome < 612350)
 119             return (l11b * 0.35) - 49613.00;
 120           else
 121             return (l11b * 0.37) - 61860.00;
 122         case FilingStatus.MarriedFilingSeparate:
 123           if (taxableIncome < 160725)
 124             return (l11b * 0.24) - 5825.50;
 125           else if (taxableIncome < 204100)
 126             return (l11b * 0.32) - 18683.50;
 127           else if (taxableIncome < 306175)
 128             return (l11b * 0.35) - 24806.50;
 129           else
 130             return (l11b * 0.37) - 30930.00;
 131       }
 132       throw new UnsupportedFeatureError('Unexpected return type');
 133     }, 'Tax'),
 134
 135     '12b': new ComputedLine((tr: TaxReturn): number => {
 136       return this.getValue(tr, '12a') + tr.getForm(Schedule2).getValue(tr, '3');
 137     }, 'Additional tax'),
 138
 139     // Not supported: 13a - child tax credit
 140
 141     '13b': new ComputedLine((tr: TaxReturn): number => {
 142       // TODO: add Sched 3.L7
 143       return 0;
 144     }, 'Additional credits'),
 145
 146     '14': new ComputedLine((tr: TaxReturn): number => {
 147       const l12b = this.getValue(tr, '12b');
 148       const l13b = this.getValue(tr, '13b');
 149       const value = l12b - l13b;
 150       return value < 0 ? 0 : value;
 151     }),
 152
 153     '15': new ReferenceLine(undefined /*'Schedule 2'*/, '10', undefined, 0),
 154
 155     '16': new ComputedLine((tr: TaxReturn): number => {
 156       return this.getValue(tr, '14') + this.getValue(tr, '15');
 157     }, 'Total tax'),
 158
 159     '17': new ComputedLine((tr: TaxReturn): number => {
 160       const fedTaxWithheldBoxes = [
 161         new AccumulatorLine(FormW2, '2'),
 162         //new AccumulatorLine(Form1099R, '4'),
 163         new AccumulatorLine(Form1099DIV, '4'),
 164         new AccumulatorLine(Form1099INT, '4'),
 165       ];
 166       const withholding: number[] = fedTaxWithheldBoxes.map(b => b.value(tr));
 167
 168       let additionalMedicare = 0;
 169       const f8959 = tr.findForm(Form8959)
 170       if (f8959) {
 171         additionalMedicare = f8959.getValue(tr, '24');
 172       }
 173
 174       return reduceBySum(withholding) + additionalMedicare;
 175     }, 'Federal income tax withheld'),
 176
 177     // 18 not supported
 178
 179     '19': new ReferenceLine(Form1040 as any, '17', 'Total payments'),
 180
 181     '20': new ComputedLine((tr: TaxReturn): number => {
 182       const l16: number = this.getValue(tr, '16');
 183       const l19: number = this.getValue(tr, '19');
 184       if (l19 > l16)
 185         return l19 - l16;
 186       return 0;
 187     }, 'Amount overpaid'),
 188
 189     '23': new ComputedLine((tr: TaxReturn): number => {
 190       const l16 = this.getValue(tr, '16');
 191       const l19 = this.getValue(tr, '19');
 192       if (l19 < l16)
 193         return l16 - l19;
 194       return 0;
 195     }, 'Amount you owe'),
 196   };
 197 };
 198
 199 export class Schedule2 extends Form<Schedule2['_lines']> {
 200   readonly name = 'Schedule 2';
 201
 202   protected readonly _lines = {
 203     '1': new ComputedLine((tr: TaxReturn): number => {
 204       // TODO - this is just using Taxable Income, rather than AMT-limited
 205       // income
 206       const f1040 = tr.getForm(Form1040);
 207       const taxableIncome = f1040.getValue(tr, '11b');
 208       switch (f1040.getInput('filingStatus')) {
 209         case FilingStatus.Single:
 210           if (taxableIncome < 510300)
 211             return 0;
 212         case FilingStatus.MarriedFilingJoint:
 213           if (taxableIncome < 1020600)
 214             return 0;
 215         case FilingStatus.MarriedFilingSeparate:
 216           if (taxableIncome < 510300)
 217             return 0;
 218       }
 219       throw new UnsupportedFeatureError('The AMT is not supported');
 220     }, 'AMT'),
 221     // 2 is not supported (Excess advance premium tax credit repayment)
 222     '3': new ComputedLine((tr: TaxReturn): number => {
 223       // Should include line 2.
 224       return this.getValue(tr, '1');
 225     }),
 226
 227     // 4 is not supported (Self-employment tax.)
 228     // 5 is not supported (Unreported social security and Medicare tax from)
 229     // 6 is not supported (Additional tax on IRAs, other qualified retirement plans, and other tax-favored accounts)
 230     // 7 is not supported (Household employment taxes.)
 231     '8': new ComputedLine((tr: TaxReturn): number => {
 232       const f1040 = tr.getForm(Form1040);
 233       const wages = f1040.getLine('1').value(tr);
 234       const agi = f1040.getLine('8b').value(tr);
 235
 236       let niit: boolean;
 237       const filingStatus = f1040.getInput('filingStatus');
 238
 239       const additionalMedicare = wages > Form8959.filingStatusLimit(filingStatus);
 240
 241       switch (f1040.getInput('filingStatus')) {
 242         case FilingStatus.Single:
 243           if (wages > 200000) {
 244             niit = true;
 245           }
 246           break;
 247         case FilingStatus.MarriedFilingJoint:
 248           if (wages > 250000) {
 249             niit = true;
 250           }
 251           break;
 252         case FilingStatus.MarriedFilingSeparate:
 253           if (wages > 125000) {
 254             niit = true;
 255           }
 256           break;
 257       }
 258
 259       let value = 0;
 260
 261       if (additionalMedicare) {
 262         const f8959 = tr.getForm(Form8959);
 263         value += f8959.getValue(tr, '18');
 264       }
 265
 266       if (niit) {
 267         //const f8960 = tr.getForm('8960');
 268       }
 269
 270       return value;
 271     }),
 272     // 9 is not supported (Section 965 net tax liability installment from Form 965-A)
 273
 274     '10': new ComputedLine((tr: TaxReturn): number => {
 275       // Should be lines 4 - 8.
 276       return this.getValue(tr, '8');
 277     })
 278   };
 279 };