src/fed2019/Form1040.ts

   1 import Form, { FormClass } from '../Form';
   2 import TaxReturn from '../TaxReturn';
   3 import { Line, AccumulatorLine, ComputedLine, ReferenceLine, sumLineOfForms } from '../Line';
   4 import { UnsupportedFeatureError } from '../Errors';
   5 import { reduceBySum } from '../Math';
   6
   7 import Form8606 from './Form8606';
   8 import Form8959 from './Form8959';
   9 import Form1099INT from './Form1099INT';
  10 import Form1099DIV from './Form1099DIV';
  11 import Form1099R, { Box7Code } from './Form1099R';
  12 import FormW2 from './FormW2';
  13 import ScheduleD, { ScheduleDTaxWorksheet } from './ScheduleD';
  14
  15 export enum FilingStatus {
  16   Single = 'S',
  17   MarriedFilingSeparate = 'MFS',
  18   MarriedFilingJoint = 'MFJ',
  19 };
  20
  21 export interface Form1040Input {
  22   filingStatus: FilingStatus;
  23 };
  24
  25 export default class Form1040 extends Form<Form1040['_lines'], Form1040Input> {
  26   readonly name = '1040';
  27
  28   protected readonly _lines = {
  29     '1': new AccumulatorLine(FormW2, '1', 'Wages, salaries, tips, etc.'),
  30     '2a': new AccumulatorLine(Form1099INT, '8', 'Tax-exempt interest'),
  31     '2b': new AccumulatorLine(Form1099INT, '1', 'Taxable interest'),
  32     '3a': new AccumulatorLine(Form1099DIV, '1b', 'Qualified dividends'),
  33     '3b': new AccumulatorLine(Form1099DIV, '1a', 'Ordinary dividends'),
  34     '4a': new ComputedLine((tr): number => {
  35       const f1099Rs = tr.findForms(Form1099R).filter(f => !f.getValue(tr, '7').includes(Box7Code.G));
  36       return sumLineOfForms(tr, f1099Rs, '1');
  37     }),
  38     '4b': new ComputedLine((tr): number => {
  39       const f8606s = tr.findForms(Form8606);
  40       return sumLineOfForms(tr, f8606s, '15c') + sumLineOfForms(tr, f8606s, '18');
  41     }, 'IRA distributions, taxadble amount'),
  42     '4d': new ComputedLine(() => 0),
  43     // 4c and 4d are not supported
  44     // 5a and 5b are not supported
  45     '6': new ComputedLine((tr): number => {
  46       const schedD = tr.findForm(ScheduleD);
  47       if (!schedD)
  48         return 0;
  49
  50       const l6 = schedD.getValue(tr, '16');
  51       if (l6 > 0)
  52         return l6;
  53       return schedD.getValue(tr, '21');
  54     }, 'Capital gain/loss'),
  55     '7a': new ReferenceLine(/*'Schedule 1'*/ undefined, '9', 'Other income from Schedule 1', 0),
  56
  57     '7b': new ComputedLine((tr): number => {
  58       let income = 0;
  59       income += this.getValue(tr, '1');
  60       income += this.getValue(tr, '2b');
  61       income += this.getValue(tr, '3b');
  62       income += this.getValue(tr, '4b');
  63       income += this.getValue(tr, '4d');
  64       //income += this.getValue(tr, '5b');
  65       income += this.getValue(tr, '6');
  66       income += this.getValue(tr, '7a');
  67       return income;
  68     }, 'Total income'),
  69
  70     '8a': new ReferenceLine(undefined /*'Schedule 1'*/, '22', 'Adjustments to income', 0),
  71
  72     '8b': new ComputedLine((tr): number => {
  73       return this.getValue(tr, '7b') - this.getValue(tr, '8a');
  74     }, 'Adjusted gross income'),
  75
  76     // TODO - Deduction
  77     '9': new ComputedLine(() => 0, 'Deduction'),
  78
  79     '10': new ComputedLine((tr): number => {
  80       const taxableIncome = this.getValue(tr, '8b');
  81       let use8995a = false;
  82       switch (this.getInput('filingStatus')) {
  83         case FilingStatus.Single:                use8995a = taxableIncome <= 160700; break;
  84         case FilingStatus.MarriedFilingSeparate: use8995a = taxableIncome <= 160725; break;
  85         case FilingStatus.MarriedFilingJoint:    use8995a = taxableIncome <= 321400; break;
  86       };
  87       return 0;
  88     }, 'Qualified business income deduction'),
  89
  90     '11a': new ComputedLine((tr): number => {
  91       return this.getValue(tr, '9') + this.getValue(tr, '10');
  92     }),
  93     '11b': new ComputedLine((tr): number => {
  94       const value = this.getValue(tr, '8b') - this.getValue(tr, '11a');
  95       return value < 0 ? 0 : value;
  96     }, 'Taxable income'),
  97
  98     '12a': new ComputedLine((tr): number => {
  99       // Not supported:
 100       // Form 8814 (election to report child's interest or dividends)
 101       // Form 4972 (relating to lump-sum distributions)
 102       const taxableIncome = this.getValue(tr, '11b');
 103
 104       if (this.getValue(tr, '3a') > 0 && !tr.findForm(ScheduleD))
 105         throw new UnsupportedFeatureError('Qualified Dividends and Captial Gains Tax Worksheet not supported, Schedule D requried');
 106
 107       const schedD = tr.findForm(ScheduleDTaxWorksheet);
 108       if (schedD)
 109         return schedD.getValue(tr, '47');
 110
 111       return computeTax(taxableIncome, this.getInput('filingStatus'));
 112     }, 'Tax'),
 113
 114     '12b': new ComputedLine((tr): number => {
 115       return this.getValue(tr, '12a') + tr.getForm(Schedule2).getValue(tr, '3');
 116     }, 'Additional tax'),
 117
 118     // Not supported: 13a - child tax credit
 119
 120     '13b': new ComputedLine((tr): number => {
 121       // TODO: add Sched 3.L7
 122       return 0;
 123     }, 'Additional credits'),
 124
 125     '14': new ComputedLine((tr): number => {
 126       const l12b = this.getValue(tr, '12b');
 127       const l13b = this.getValue(tr, '13b');
 128       const value = l12b - l13b;
 129       return value < 0 ? 0 : value;
 130     }),
 131
 132     '15': new ReferenceLine(Schedule2, '10', undefined, 0),
 133
 134     '16': new ComputedLine((tr): number => {
 135       return this.getValue(tr, '14') + this.getValue(tr, '15');
 136     }, 'Total tax'),
 137
 138     '17': new ComputedLine((tr): number => {
 139       const fedTaxWithheldBoxes = [
 140         new AccumulatorLine(FormW2, '2'),
 141         new AccumulatorLine(Form1099R, '4'),
 142         new AccumulatorLine(Form1099DIV, '4'),
 143         new AccumulatorLine(Form1099INT, '4'),
 144       ];
 145       const withholding: number[] = fedTaxWithheldBoxes.map(b => b.value(tr));
 146
 147       let additionalMedicare = 0;
 148       const f8959 = tr.findForm(Form8959)
 149       if (f8959) {
 150         additionalMedicare = f8959.getValue(tr, '24');
 151       }
 152
 153       return reduceBySum(withholding) + additionalMedicare;
 154     }, 'Federal income tax withheld'),
 155
 156     // 18 not supported
 157
 158     '19': new ReferenceLine(Form1040 as any, '17', 'Total payments'),
 159
 160     '20': new ComputedLine((tr): number => {
 161       const l16: number = this.getValue(tr, '16');
 162       const l19: number = this.getValue(tr, '19');
 163       if (l19 > l16)
 164         return l19 - l16;
 165       return 0;
 166     }, 'Amount overpaid'),
 167
 168     '23': new ComputedLine((tr): number => {
 169       const l16 = this.getValue(tr, '16');
 170       const l19 = this.getValue(tr, '19');
 171       if (l19 < l16)
 172         return l16 - l19;
 173       return 0;
 174     }, 'Amount you owe'),
 175   };
 176 };
 177
 178 export class Schedule2 extends Form<Schedule2['_lines']> {
 179   readonly name = 'Schedule 2';
 180
 181   protected readonly _lines = {
 182     '1': new ComputedLine((tr): number => {
 183       // TODO - this is just using Taxable Income, rather than AMT-limited
 184       // income
 185       const f1040 = tr.getForm(Form1040);
 186       const taxableIncome = f1040.getValue(tr, '11b');
 187       switch (f1040.getInput('filingStatus')) {
 188         case FilingStatus.Single:
 189           if (taxableIncome < 510300)
 190             return 0;
 191         case FilingStatus.MarriedFilingJoint:
 192           if (taxableIncome < 1020600)
 193             return 0;
 194         case FilingStatus.MarriedFilingSeparate:
 195           if (taxableIncome < 510300)
 196             return 0;
 197       }
 198       throw new UnsupportedFeatureError('The AMT is not supported');
 199     }, 'AMT'),
 200     // 2 is not supported (Excess advance premium tax credit repayment)
 201     '3': new ComputedLine((tr): number => {
 202       // Should include line 2.
 203       return this.getValue(tr, '1');
 204     }),
 205
 206     // 4 is not supported (Self-employment tax.)
 207     // 5 is not supported (Unreported social security and Medicare tax from)
 208     // 6 is not supported (Additional tax on IRAs, other qualified retirement plans, and other tax-favored accounts)
 209     // 7 is not supported (Household employment taxes.)
 210     '8': new ComputedLine((tr): number => {
 211       const f1040 = tr.getForm(Form1040);
 212       const wages = f1040.getLine('1').value(tr);
 213
 214       let niit: boolean;
 215       const filingStatus = f1040.getInput('filingStatus');
 216
 217       const additionalMedicare = wages > Form8959.filingStatusLimit(filingStatus);
 218
 219       switch (f1040.getInput('filingStatus')) {
 220         case FilingStatus.Single:
 221           if (wages > 200000) {
 222             niit = true;
 223           }
 224           break;
 225         case FilingStatus.MarriedFilingJoint:
 226           if (wages > 250000) {
 227             niit = true;
 228           }
 229           break;
 230         case FilingStatus.MarriedFilingSeparate:
 231           if (wages > 125000) {
 232             niit = true;
 233           }
 234           break;
 235       }
 236
 237       let value = 0;
 238
 239       if (additionalMedicare) {
 240         const f8959 = tr.getForm(Form8959);
 241         value += f8959.getValue(tr, '18');
 242       }
 243
 244       if (niit) {
 245         //const f8960 = tr.getForm('8960');
 246       }
 247
 248       return value;
 249     }),
 250     // 9 is not supported (Section 965 net tax liability installment from Form 965-A)
 251
 252     '10': new ComputedLine((tr): number => {
 253       // Should be lines 4 - 8.
 254       return this.getValue(tr, '8');
 255     })
 256   };
 257 };
 258
 259 export function computeTax(income: number, filingStatus: FilingStatus): number {
 260   if (income < 100000)
 261     throw new UnsupportedFeatureError('Tax-table tax liability not supported');
 262
 263   switch (filingStatus) {
 264     case FilingStatus.Single:
 265       if (income < 160725)
 266         return (income * 0.24) - 5825.50;
 267       else if (income < 204100)
 268         return (income * 0.32) - 18683.50;
 269       else if (income < 510300)
 270         return (income * 0.35) - 24806.50;
 271       else
 272         return (income * 0.38) - 35012.50;
 273     case FilingStatus.MarriedFilingJoint:
 274       if (income < 168400)
 275         return (income * 0.22) - 8283.00;
 276       else if (income < 321450)
 277         return (income * 0.24) - 11651.00;
 278       else if (income < 408200)
 279         return (income * 0.32) - 37367.00;
 280       else if (income < 612350)
 281         return (income * 0.35) - 49613.00;
 282       else
 283         return (income * 0.37) - 61860.00;
 284     case FilingStatus.MarriedFilingSeparate:
 285       if (income < 160725)
 286         return (income * 0.24) - 5825.50;
 287       else if (income < 204100)
 288         return (income * 0.32) - 18683.50;
 289       else if (income < 306175)
 290         return (income * 0.35) - 24806.50;
 291       else
 292         return (income * 0.37) - 30930.00;
 293   }
 294   throw new UnsupportedFeatureError('Unexpected return type');
 295 };