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