src/fed2019/Form1040.ts

   1 import Form from '../Form';
   2 import TaxReturn from '../TaxReturn';
   3 import { Line, AccumulatorLine, ComputedLine, ReferenceLine } from '../Line';
   4
   5 export enum FilingStatus {
   6   Single,
   7   MarriedFilingSingle,
   8   MarriedFilingJoint,
   9 };
  10
  11 export interface Form1040Input {
  12   filingStatus: FilingStatus;
  13 };
  14
  15 const reduceBySum = (list: number[]) => list.reduce((acc, curr) => acc + curr, 0);
  16
  17 export default class Form1040 extends Form<Form1040['_lines'], Form1040Input> {
  18   readonly name = '1040';
  19
  20   protected readonly _lines = {
  21     '1': new AccumulatorLine('W-2', '1', 'Wages, salaries, tips, etc.'),
  22     '2a': new AccumulatorLine('1099-INT', '8', 'Tax-exempt interest'),
  23     '2b': new AccumulatorLine('1099-INT', '1', 'Taxable interest'),
  24     '3a': new AccumulatorLine('1099-DIV', '1b', 'Qualified dividends'),
  25     '3b': new AccumulatorLine('1099-DIV', '1a', 'Ordinary dividends'),
  26     // 4a and 4b are complex
  27     // 4c and 4d are not supported
  28     // 5a and 5b are not supported
  29     // 6 - Sched D
  30     '7a': new ReferenceLine<number>('Schedule 1', '9', 'Other income from Schedule 1'),
  31
  32     '7b': new ComputedLine<number>((tr: TaxReturn): number => {
  33       const lineIds = ['1', '2b', '3b', '4b', '4d', '5b', '6', '7a'];
  34       const lines: number[] = lineIds.map(l => this.getValue(tr, l as keyof Form1040['_lines']));
  35       return reduceBySum(lines);
  36     }, 'Total income'),
  37
  38     '8a': new ReferenceLine<number>('Schedule 1', '22', 'Adjustments to income'),
  39
  40     '8b': new ComputedLine<number>((tr: TaxReturn): number => {
  41       return this.getValue(tr, '7b') - this.getValue(tr, '8a');
  42     }, 'Adjusted gross income'),
  43
  44     // TODO - Deduction
  45     '9': new ComputedLine<number>(() => 0, 'Deduction'),
  46
  47     '10': new ComputedLine<number>((tr: TaxReturn): number => {
  48       const taxableIncome = this.getValue(tr, '8b');
  49       let use8995a = false;
  50       switch (this.getInput('filingStatus')) {
  51         case FilingStatus.Single:              use8995a = taxableIncome <= 160700; break;
  52         case FilingStatus.MarriedFilingSingle: use8995a = taxableIncome <= 160725; break;
  53         case FilingStatus.MarriedFilingJoint:  use8995a = taxableIncome <= 321400; break;
  54       };
  55       return 0;
  56     }, 'Qualified business income deduction'),
  57
  58     '11a': new ComputedLine<number>((tr: TaxReturn): number => {
  59       return this.getValue(tr, '9') + this.getValue(tr, '10');
  60     }),
  61     '11b': new ComputedLine<number>((tr: TaxReturn): number => {
  62       const value = this.getValue(tr, '8b') - this.getValue(tr, '11a');
  63       return value < 0 ? 0 : value;
  64     }, 'Taxable income'),
  65
  66     '16': new ComputedLine<number>((tr: TaxReturn): number => {
  67       return 0;
  68     }, 'Total tax'),
  69
  70     '17': new ComputedLine<number>((tr: TaxReturn): number => {
  71       const fedTaxWithheldBoxes = [
  72         ['W-2', '2'], ['1099-R', '4'], ['1099-DIV', '4'], ['1099-INT', '4']
  73       ];
  74       const withholding = fedTaxWithheldBoxes.map(b => (new AccumulatorLine(b[0], b[1])).value(tr));
  75
  76       let additionalMedicare = 0;
  77       const f8959 = tr.maybeGetForm('8595')
  78       if (f8959) {
  79         additionalMedicare = f8959.getValue(tr, '24');
  80       }
  81
  82       return reduceBySum(withholding) + additionalMedicare;
  83     }, 'Federal income tax withheld'),
  84
  85     // 18 not supported
  86
  87     '19': new ReferenceLine<number>('1040', '17', 'Total payments'),
  88
  89     '20': new ComputedLine<number>((tr: TaxReturn): number => {
  90       const l16 = this.getValue(tr, '16');
  91       const l19 = this.getValue(tr, '19');
  92       if (l19 > l16)
  93         return l19 - l16;
  94       return 0;
  95     }, 'Amount overpaid'),
  96
  97     '23': new ComputedLine<number>((tr: TaxReturn): number => {
  98       const l16 = this.getValue(tr, '16');
  99       const l19 = this.getValue(tr, '19');
 100       if (l19 < l16)
 101         return l16 - l19;
 102       return 0;
 103     }, 'Amount you owe'),
 104   };
 105 };