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<Form1040Input> {
  18   get name(): string { return '1040'; }
  19
  20   protected getLines(): Line<any>[] {
  21     return [
  22       new AccumulatorLine('1', 'W-2', '1', 'Wages, salaries, tips, etc.'),
  23       new AccumulatorLine('2a', '1099-INT', '8', 'Tax-exempt interest'),
  24       new AccumulatorLine('2b', '1009-INT', '1', 'Taxable interest'),
  25       new AccumulatorLine('3a', '1099-DIV', '1b', 'Qualified dividends'),
  26       new AccumulatorLine('3b', '1099-DIV', '1a', 'Ordinary dividends'),
  27       // 4a and 4b are complex
  28       // 4c and 4d are not supported
  29       // 5a and 5b are not supported
  30       // 6 - Sched D
  31       new ReferenceLine<number>('7a', 'Schedule 1', '9', 'Other income from Schedule 1'),
  32
  33       new ComputedLine<number>('7b', (tr: TaxReturn): number => {
  34         const lineIds = ['1', '2b', '3b', '4b', '4d', '5b', '6', '7a'];
  35         const lines = lineIds.map(l => this.getValue<number>(tr, l));
  36         return reduceBySum(lines);
  37       }, 'Total income'),
  38
  39       new ReferenceLine<number>('8a', 'Schedule 1', '22', 'Adjustments to income'),
  40
  41       new ComputedLine<number>('8b', (tr: TaxReturn): number => {
  42         return this.getValue<number>(tr, '7b') - this.getValue<number>(tr, '8a');
  43       }, 'Adjusted gross income'),
  44
  45       // 9 - Deduction
  46
  47       new ComputedLine<number>('10', (tr: TaxReturn): number => {
  48         const taxableIncome = this.getValue<number>(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       new ComputedLine<number>('11a', (tr: TaxReturn) => {
  59         return this.getValue<number>(tr, '9') + this.getValue<number>(tr, '10');
  60       }),
  61       new ComputedLine<number>('11b', (tr: TaxReturn) => {
  62         const value = this.getValue<number>(tr, '8b') - this.getValue<number>(tr, '11a');
  63         return value < 0 ? 0 : value;
  64       }, 'Taxable income'),
  65
  66       new ComputedLine<number>('16', (tr: TaxReturn) => {
  67         return 0;
  68       }, 'Total tax'),
  69
  70       new ComputedLine<number>('17', (tr: TaxReturn) => {
  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('F1040.L17+', b[0], b[1])).value(tr));
  75
  76         let additionalMedicare = 0;
  77         const f8959 = tr.maybeGetForm('8595')
  78         if (f8959) {
  79           additionalMedicare = f8959.getValue<number>(tr, '24');
  80         }
  81
  82         return reduceBySum(withholding) + additionalMedicare;
  83       }, 'Federal income tax withheld'),
  84
  85       // 18 not supported
  86
  87       new ReferenceLine<number>('19', '1040', '17', 'Total payments'),
  88
  89       new ComputedLine<number>('20', (tr: TaxReturn) => {
  90         const l16 = this.getValue<number>(tr, '16');
  91         const l19 = this.getValue<number>(tr, '19');
  92         if (l19 > l16)
  93           return l19 - l16;
  94         return 0;
  95       }, 'Amount overpaid'),
  96
  97       new ComputedLine<number>('23', (tr: TaxReturn) => {
  98         const l16 = this.getValue<number>(tr, '16');
  99         const l19 = this.getValue<number>(tr, '19');
 100         if (l19 < l16)
 101           return l16 - l19;
 102         return 0;
 103       }, 'Amount you owe'),
 104     ];
 105   }
 106 };