src/fed2019/Form1040.ts

   1 import Form 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
   8 export enum FilingStatus {
   9   Single,
  10   MarriedFilingSeparate,
  11   MarriedFilingJoint,
  12 };
  13
  14 export interface Form1040Input {
  15   filingStatus: FilingStatus;
  16 };
  17
  18 const reduceBySum = (list: number[]) => list.reduce((acc, curr) => acc + curr, 0);
  19
  20 export default class Form1040 extends Form<Form1040['_lines'], Form1040Input> {
  21   readonly name = '1040';
  22
  23   protected readonly _lines = {
  24     '1': new AccumulatorLine('W-2', '1', 'Wages, salaries, tips, etc.'),
  25     '2a': new AccumulatorLine('1099-INT', '8', 'Tax-exempt interest'),
  26     '2b': new AccumulatorLine('1099-INT', '1', 'Taxable interest'),
  27     '3a': new AccumulatorLine('1099-DIV', '1b', 'Qualified dividends'),
  28     '3b': new AccumulatorLine('1099-DIV', '1a', 'Ordinary dividends'),
  29     // 4a and 4b are complex
  30     '4b': new ComputedLine(() => 0),
  31     '4d': new ComputedLine(() => 0),
  32     // 4c and 4d are not supported
  33     // 5a and 5b are not supported
  34     '6': new ReferenceLine<number>('Schedule D', '21', 'Capital gain/loss', 0),
  35     '7a': new ReferenceLine<number>('Schedule 1', '9', 'Other income from Schedule 1', 0),
  36
  37     '7b': new ComputedLine((tr: TaxReturn): number => {
  38       const lineIds = ['1', '2b', '3b', '4b', '4d', /*'5b',*/ '6', '7a'];
  39       const lines: number[] = lineIds.map(l => this.getValue(tr, l as keyof Form1040['_lines']));
  40       return reduceBySum(lines);
  41     }, 'Total income'),
  42
  43     '8a': new ReferenceLine<number>('Schedule 1', '22', 'Adjustments to income', 0),
  44
  45     '8b': new ComputedLine((tr: TaxReturn): number => {
  46       return this.getValue(tr, '7b') - this.getValue(tr, '8a');
  47     }, 'Adjusted gross income'),
  48
  49     // TODO - Deduction
  50     '9': new ComputedLine(() => 0, 'Deduction'),
  51
  52     '10': new ComputedLine((tr: TaxReturn): number => {
  53       const taxableIncome = this.getValue(tr, '8b');
  54       let use8995a = false;
  55       switch (this.getInput('filingStatus')) {
  56         case FilingStatus.Single:                use8995a = taxableIncome <= 160700; break;
  57         case FilingStatus.MarriedFilingSeparate: use8995a = taxableIncome <= 160725; break;
  58         case FilingStatus.MarriedFilingJoint:    use8995a = taxableIncome <= 321400; break;
  59       };
  60       return 0;
  61     }, 'Qualified business income deduction'),
  62
  63     '11a': new ComputedLine((tr: TaxReturn): number => {
  64       return this.getValue(tr, '9') + this.getValue(tr, '10');
  65     }),
  66     '11b': new ComputedLine((tr: TaxReturn): number => {
  67       const value = this.getValue(tr, '8b') - this.getValue(tr, '11a');
  68       return value < 0 ? 0 : value;
  69     }, 'Taxable income'),
  70
  71     '12a': new ComputedLine((tr: TaxReturn): number => {
  72       // Not supported:
  73       // Form 8814 (election to report child's interest or dividends)
  74       // Form 4972 (relating to lump-sum distributions)
  75       const taxableIncome = this.getValue(tr, '11b');
  76       if (taxableIncome < 100000)
  77         throw new UnsupportedFeatureError('Tax-table tax liability not supported');
  78
  79       const l11b = this.getValue(tr, '11b');
  80
  81       switch (this.getInput('filingStatus')) {
  82         case FilingStatus.Single:
  83           if (taxableIncome < 160725)
  84             return (l11b * 0.24) - 5825.50;
  85           else if (taxableIncome < 204100)
  86             return (l11b * 0.32) - 18683.50;
  87           else if (taxableIncome < 510300)
  88             return (l11b * 0.35) - 24806.50;
  89           else
  90             return (l11b * 0.38) - 35012.50;
  91         case FilingStatus.MarriedFilingJoint:
  92           if (taxableIncome < 168400)
  93             return (l11b * 0.22) - 8283.00;
  94           else if (taxableIncome < 321450)
  95             return (l11b * 0.24) - 11651.00;
  96           else if (taxableIncome < 408200)
  97             return (l11b * 0.32) - 37367.00;
  98           else if (taxableIncome < 612350)
  99             return (l11b * 0.35) - 49613.00;
 100           else
 101             return (l11b * 0.37) - 61860.00;
 102         case FilingStatus.MarriedFilingSeparate:
 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 < 306175)
 108             return (l11b * 0.35) - 24806.50;
 109           else
 110             return (l11b * 0.37) - 30930.00;
 111       }
 112       throw new UnsupportedFeatureError('Unexpected return type');
 113     }, 'Tax'),
 114
 115     '12b': new ComputedLine((tr: TaxReturn): number => {
 116       return this.getValue(tr, '12a') + tr.getForm<Schedule2>('Schedule 2').getValue(tr, '3');
 117     }, 'Additional tax'),
 118
 119     // Not supported: 13a - child tax credit
 120
 121     '13b': new ComputedLine((tr: TaxReturn): number => {
 122       // TODO: add Sched 3.L7
 123       return 0;
 124     }, 'Additional credits'),
 125
 126     '14': new ComputedLine((tr: TaxReturn): number => {
 127       const l12b = this.getValue(tr, '12b');
 128       const l13b = this.getValue(tr, '13b');
 129       const value = l12b - l13b;
 130       return value < 0 ? 0 : value;
 131     }),
 132
 133     '15': new ReferenceLine<number>('Schedule 2', '10', undefined, 0),
 134
 135     '16': new ComputedLine((tr: TaxReturn): number => {
 136       return this.getValue(tr, '14') + this.getValue(tr, '15');
 137     }, 'Total tax'),
 138
 139     '17': new ComputedLine((tr: TaxReturn): number => {
 140       const fedTaxWithheldBoxes = [
 141         ['W-2', '2'], ['1099-R', '4'], ['1099-DIV', '4'], ['1099-INT', '4']
 142       ];
 143       const withholding = fedTaxWithheldBoxes.map(b => (new AccumulatorLine(b[0], b[1])).value(tr));
 144
 145       let additionalMedicare = 0;
 146       const f8959 = tr.maybeGetForm('8595')
 147       if (f8959) {
 148         additionalMedicare = f8959.getValue(tr, '24');
 149       }
 150
 151       return reduceBySum(withholding) + additionalMedicare;
 152     }, 'Federal income tax withheld'),
 153
 154     // 18 not supported
 155
 156     '19': new ReferenceLine<number>('1040', '17', 'Total payments'),
 157
 158     '20': new ComputedLine((tr: TaxReturn): number => {
 159       const l16 = this.getValue(tr, '16');
 160       const l19 = this.getValue(tr, '19');
 161       if (l19 > l16)
 162         return l19 - l16;
 163       return 0;
 164     }, 'Amount overpaid'),
 165
 166     '23': new ComputedLine((tr: TaxReturn): number => {
 167       const l16 = this.getValue(tr, '16');
 168       const l19 = this.getValue(tr, '19');
 169       if (l19 < l16)
 170         return l16 - l19;
 171       return 0;
 172     }, 'Amount you owe'),
 173   };
 174 };
 175
 176 export class Schedule2 extends Form<Schedule2['_lines']> {
 177   readonly name = 'Schedule 2';
 178
 179   protected readonly _lines = {
 180     '1': new ComputedLine((tr: TaxReturn): number => {
 181       // TODO - this is just using Taxable Income, rather than AMT-limited
 182       // income
 183       const taxableIncome = tr.getForm('1040').getValue(tr, '11b');
 184       switch (tr.getForm<Form1040>('1040').getInput('filingStatus')) {
 185         case FilingStatus.Single:
 186           if (taxableIncome < 510300)
 187             return 0;
 188         case FilingStatus.MarriedFilingJoint:
 189           if (taxableIncome < 1020600)
 190             return 0;
 191         case FilingStatus.MarriedFilingSeparate:
 192           if (taxableIncome < 510300)
 193             return 0;
 194       }
 195       throw new UnsupportedFeatureError('The AMT is not supported');
 196     }, 'AMT'),
 197     // 2 is not supported (Excess advance premium tax credit repayment)
 198     '3': new ComputedLine((tr: TaxReturn): number => {
 199       // Should include line 2.
 200       return this.getValue(tr, '1');
 201     }),
 202
 203     // 4 is not supported (Self-employment tax.)
 204     // 5 is not supported (Unreported social security and Medicare tax from)
 205     // 6 is not supported (Additional tax on IRAs, other qualified retirement plans, and other tax-favored accounts)
 206     // 7 is not supported (Household employment taxes.)
 207     '8': new ComputedLine((tr: TaxReturn): number => {
 208       const f1040 = tr.getForm<Form1040>('1040');
 209       const wages = f1040.getLine('1').value(tr);
 210       const agi = f1040.getLine('8b').value(tr);
 211
 212       let niit: boolean;
 213       const filingStatus = f1040.getInput('filingStatus');
 214
 215       const additionalMedicare = wages > Form8959.filingStatusLimit(filingStatus);
 216
 217       switch (f1040.getInput('filingStatus')) {
 218         case FilingStatus.Single:
 219           if (wages > 200000) {
 220             niit = true;
 221           }
 222           break;
 223         case FilingStatus.MarriedFilingJoint:
 224           if (wages > 250000) {
 225             niit = true;
 226           }
 227           break;
 228         case FilingStatus.MarriedFilingSeparate:
 229           if (wages > 125000) {
 230             niit = true;
 231           }
 232           break;
 233       }
 234
 235       let value = 0;
 236
 237       if (additionalMedicare) {
 238         const f8959 = tr.getForm('8959');
 239         value += f8959.getValue(tr, '18');
 240       }
 241
 242       if (niit) {
 243         const f8960 = tr.getForm('8960');
 244       }
 245
 246       return value;
 247     }),
 248     // 9 is not supported (Section 965 net tax liability installment from Form 965-A)
 249
 250     '10': new ComputedLine((tr: TaxReturn): number => {
 251       // Should be lines 4 - 8.
 252       return this.getValue(tr, '8');
 253     })
 254   };
 255 };