src/fed2019/Form1040.ts

   1 import Form, { FormClass } 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 import Form1099INT from './Form1099INT';
   8 import Form1099DIV from './Form1099DIV';
   9 import FormW2 from './FormW2';
  10
  11 export enum FilingStatus {
  12   Single,
  13   MarriedFilingSeparate,
  14   MarriedFilingJoint,
  15 };
  16
  17 export interface Form1040Input {
  18   filingStatus: FilingStatus;
  19 };
  20
  21 const reduceBySum = (list: number[]) => list.reduce((acc, curr) => acc + curr, 0);
  22
  23 export default class Form1040 extends Form<Form1040['_lines'], Form1040Input> {
  24   readonly name = '1040';
  25
  26   protected readonly _lines = {
  27     '1': new AccumulatorLine(FormW2, '1', 'Wages, salaries, tips, etc.'),
  28     '2a': new AccumulatorLine(Form1099INT, '8', 'Tax-exempt interest'),
  29     '2b': new AccumulatorLine(Form1099INT, '1', 'Taxable interest'),
  30     '3a': new AccumulatorLine(Form1099DIV, '1b', 'Qualified dividends'),
  31     '3b': new AccumulatorLine(Form1099DIV, '1a', 'Ordinary dividends'),
  32     // 4a and 4b are complex
  33     '4b': new ComputedLine(() => 0),
  34     '4d': new ComputedLine(() => 0),
  35     // 4c and 4d are not supported
  36     // 5a and 5b are not supported
  37     '6': new ReferenceLine(/*'Schedule D'*/ undefined, '21', 'Capital gain/loss', 0),
  38     '7a': new ReferenceLine(/*'Schedule 1'*/ undefined, '9', 'Other income from Schedule 1', 0),
  39
  40     '7b': new ComputedLine((tr: TaxReturn): number => {
  41       let income = 0;
  42       income += this.getValue(tr, '1');
  43       income += this.getValue(tr, '2b');
  44       income += this.getValue(tr, '3b');
  45       income += this.getValue(tr, '4b');
  46       income += this.getValue(tr, '4d');
  47       //income += this.getValue(tr, '5b');
  48       income += this.getValue(tr, '6');
  49       income += this.getValue(tr, '7a');
  50       return income;
  51     }, 'Total income'),
  52
  53     '8a': new ReferenceLine(undefined /*'Schedule 1'*/, '22', 'Adjustments to income', 0),
  54
  55     '8b': new ComputedLine((tr: TaxReturn): number => {
  56       return this.getValue(tr, '7b') - this.getValue(tr, '8a');
  57     }, 'Adjusted gross income'),
  58
  59     // TODO - Deduction
  60     '9': new ComputedLine(() => 0, 'Deduction'),
  61
  62     '10': new ComputedLine((tr: TaxReturn): number => {
  63       const taxableIncome = this.getValue(tr, '8b');
  64       let use8995a = false;
  65       switch (this.getInput('filingStatus')) {
  66         case FilingStatus.Single:                use8995a = taxableIncome <= 160700; break;
  67         case FilingStatus.MarriedFilingSeparate: use8995a = taxableIncome <= 160725; break;
  68         case FilingStatus.MarriedFilingJoint:    use8995a = taxableIncome <= 321400; break;
  69       };
  70       return 0;
  71     }, 'Qualified business income deduction'),
  72
  73     '11a': new ComputedLine((tr: TaxReturn): number => {
  74       return this.getValue(tr, '9') + this.getValue(tr, '10');
  75     }),
  76     '11b': new ComputedLine((tr: TaxReturn): number => {
  77       const value = this.getValue(tr, '8b') - this.getValue(tr, '11a');
  78       return value < 0 ? 0 : value;
  79     }, 'Taxable income'),
  80
  81     '12a': new ComputedLine((tr: TaxReturn): number => {
  82       // Not supported:
  83       // Form 8814 (election to report child's interest or dividends)
  84       // Form 4972 (relating to lump-sum distributions)
  85       const taxableIncome = this.getValue(tr, '11b');
  86       if (taxableIncome < 100000)
  87         throw new UnsupportedFeatureError('Tax-table tax liability not supported');
  88
  89       const l11b = this.getValue(tr, '11b');
  90
  91       switch (this.getInput('filingStatus')) {
  92         case FilingStatus.Single:
  93           if (taxableIncome < 160725)
  94             return (l11b * 0.24) - 5825.50;
  95           else if (taxableIncome < 204100)
  96             return (l11b * 0.32) - 18683.50;
  97           else if (taxableIncome < 510300)
  98             return (l11b * 0.35) - 24806.50;
  99           else
 100             return (l11b * 0.38) - 35012.50;
 101         case FilingStatus.MarriedFilingJoint:
 102           if (taxableIncome < 168400)
 103             return (l11b * 0.22) - 8283.00;
 104           else if (taxableIncome < 321450)
 105             return (l11b * 0.24) - 11651.00;
 106           else if (taxableIncome < 408200)
 107             return (l11b * 0.32) - 37367.00;
 108           else if (taxableIncome < 612350)
 109             return (l11b * 0.35) - 49613.00;
 110           else
 111             return (l11b * 0.37) - 61860.00;
 112         case FilingStatus.MarriedFilingSeparate:
 113           if (taxableIncome < 160725)
 114             return (l11b * 0.24) - 5825.50;
 115           else if (taxableIncome < 204100)
 116             return (l11b * 0.32) - 18683.50;
 117           else if (taxableIncome < 306175)
 118             return (l11b * 0.35) - 24806.50;
 119           else
 120             return (l11b * 0.37) - 30930.00;
 121       }
 122       throw new UnsupportedFeatureError('Unexpected return type');
 123     }, 'Tax'),
 124
 125     '12b': new ComputedLine((tr: TaxReturn): number => {
 126       return this.getValue(tr, '12a') + tr.getForm(Schedule2).getValue(tr, '3');
 127     }, 'Additional tax'),
 128
 129     // Not supported: 13a - child tax credit
 130
 131     '13b': new ComputedLine((tr: TaxReturn): number => {
 132       // TODO: add Sched 3.L7
 133       return 0;
 134     }, 'Additional credits'),
 135
 136     '14': new ComputedLine((tr: TaxReturn): number => {
 137       const l12b = this.getValue(tr, '12b');
 138       const l13b = this.getValue(tr, '13b');
 139       const value = l12b - l13b;
 140       return value < 0 ? 0 : value;
 141     }),
 142
 143     '15': new ReferenceLine(undefined /*'Schedule 2'*/, '10', undefined, 0),
 144
 145     '16': new ComputedLine((tr: TaxReturn): number => {
 146       return this.getValue(tr, '14') + this.getValue(tr, '15');
 147     }, 'Total tax'),
 148
 149     '17': new ComputedLine((tr: TaxReturn): number => {
 150       const fedTaxWithheldBoxes = [
 151         new AccumulatorLine(FormW2, '2'),
 152         //new AccumulatorLine(Form1099R, '4'),
 153         new AccumulatorLine(Form1099DIV, '4'),
 154         new AccumulatorLine(Form1099INT, '4'),
 155       ];
 156       const withholding: number[] = fedTaxWithheldBoxes.map(b => b.value(tr));
 157
 158       let additionalMedicare = 0;
 159       const f8959 = tr.findForm(Form8959)
 160       if (f8959) {
 161         additionalMedicare = f8959.getValue(tr, '24');
 162       }
 163
 164       return reduceBySum(withholding) + additionalMedicare;
 165     }, 'Federal income tax withheld'),
 166
 167     // 18 not supported
 168
 169     '19': new ReferenceLine(Form1040 as any, '17', 'Total payments'),
 170
 171     '20': new ComputedLine((tr: TaxReturn): number => {
 172       const l16: number = this.getValue(tr, '16');
 173       const l19: number = this.getValue(tr, '19');
 174       if (l19 > l16)
 175         return l19 - l16;
 176       return 0;
 177     }, 'Amount overpaid'),
 178
 179     '23': new ComputedLine((tr: TaxReturn): number => {
 180       const l16 = this.getValue(tr, '16');
 181       const l19 = this.getValue(tr, '19');
 182       if (l19 < l16)
 183         return l16 - l19;
 184       return 0;
 185     }, 'Amount you owe'),
 186   };
 187 };
 188
 189 export class Schedule2 extends Form<Schedule2['_lines']> {
 190   readonly name = 'Schedule 2';
 191
 192   protected readonly _lines = {
 193     '1': new ComputedLine((tr: TaxReturn): number => {
 194       // TODO - this is just using Taxable Income, rather than AMT-limited
 195       // income
 196       const f1040 = tr.getForm(Form1040);
 197       const taxableIncome = f1040.getValue(tr, '11b');
 198       switch (f1040.getInput('filingStatus')) {
 199         case FilingStatus.Single:
 200           if (taxableIncome < 510300)
 201             return 0;
 202         case FilingStatus.MarriedFilingJoint:
 203           if (taxableIncome < 1020600)
 204             return 0;
 205         case FilingStatus.MarriedFilingSeparate:
 206           if (taxableIncome < 510300)
 207             return 0;
 208       }
 209       throw new UnsupportedFeatureError('The AMT is not supported');
 210     }, 'AMT'),
 211     // 2 is not supported (Excess advance premium tax credit repayment)
 212     '3': new ComputedLine((tr: TaxReturn): number => {
 213       // Should include line 2.
 214       return this.getValue(tr, '1');
 215     }),
 216
 217     // 4 is not supported (Self-employment tax.)
 218     // 5 is not supported (Unreported social security and Medicare tax from)
 219     // 6 is not supported (Additional tax on IRAs, other qualified retirement plans, and other tax-favored accounts)
 220     // 7 is not supported (Household employment taxes.)
 221     '8': new ComputedLine((tr: TaxReturn): number => {
 222       const f1040 = tr.getForm(Form1040);
 223       const wages = f1040.getLine('1').value(tr);
 224       const agi = f1040.getLine('8b').value(tr);
 225
 226       let niit: boolean;
 227       const filingStatus = f1040.getInput('filingStatus');
 228
 229       const additionalMedicare = wages > Form8959.filingStatusLimit(filingStatus);
 230
 231       switch (f1040.getInput('filingStatus')) {
 232         case FilingStatus.Single:
 233           if (wages > 200000) {
 234             niit = true;
 235           }
 236           break;
 237         case FilingStatus.MarriedFilingJoint:
 238           if (wages > 250000) {
 239             niit = true;
 240           }
 241           break;
 242         case FilingStatus.MarriedFilingSeparate:
 243           if (wages > 125000) {
 244             niit = true;
 245           }
 246           break;
 247       }
 248
 249       let value = 0;
 250
 251       if (additionalMedicare) {
 252         const f8959 = tr.getForm(Form8959);
 253         value += f8959.getValue(tr, '18');
 254       }
 255
 256       if (niit) {
 257         //const f8960 = tr.getForm('8960');
 258       }
 259
 260       return value;
 261     }),
 262     // 9 is not supported (Section 965 net tax liability installment from Form 965-A)
 263
 264     '10': new ComputedLine((tr: TaxReturn): number => {
 265       // Should be lines 4 - 8.
 266       return this.getValue(tr, '8');
 267     })
 268   };
 269 };