src/fed2019/Form1099R.ts

   1 // Copyright 2020 Blue Static <https://www.bluestatic.org>
   2 // This program is free software licensed under the GNU General Public License,
   3 // version 3.0. The full text of the license can be found in LICENSE.txt.
   4 // SPDX-License-Identifier: GPL-3.0-only
   5
   6 import { Form, Person, TaxReturn } from '../core';
   7 import { InputLine } from '../core/Line';
   8
   9 export enum Box7Code {
  10   _1  = '1',  // Early distribution, no known exception
  11   _2  = '2',  // Early distribution, exception applies
  12   _3  = '3',  // Disability
  13   _4  = '4',  // Death
  14   _5  = '5',  // Prohibited transaction
  15   _6  = '6',  // Section 1035 exchange
  16   _7  = '7',  // Normal distribution
  17   _8  = '8',  // Excess contributions plus earnings/excess deferrals taxable
  18   _9  = '9',  // Cost of current life insurance protection
  19   A   = 'A',  // May be eligible for 10-year tax option
  20   B   = 'B',  // Designated Roth account distribution
  21   C   = 'C',  // Reportable death benefits under section 6050Y
  22   D   = 'D',  // Annuity payments from nonqualified annuities that may be subject to tax under section 1411.
  23   E   = 'E',  // Distributions under Employee Plans Compliance Resolution System (EPCRS).
  24   F   = 'F',  // Charitable gift annuity.
  25   G   = 'G',  // Direct rollover of a distribution to a qualified plan, a section 403(b) plan, a governmental section 457(b) plan, or an IRA.
  26   H   = 'H',  // Direct rollover of a designated Roth account distribution to a Roth IRA.
  27   J   = 'J',  // Early distribution from a Roth IRA, no known exception (in most cases, under age 59½).
  28   K   = 'K',  // Distribution of traditional IRA assets not having a readily available FMV.
  29   L   = 'L',  // Loans treated as distributions.
  30   M   = 'M',  // Qualified plan loan offset.
  31   N   = 'N',  // Recharacterized IRA contribution made for 2019 and recharacterized in 2019.
  32   P   = 'P',  // Excess contributions plus earnings/excess deferrals (and/or earnings) taxable in 2018.
  33   Q   = 'Q',  // Qualified distribution from a Roth IRA. R—Recharacterized IRA contribution made for 2018 and recharacterized in 2019.
  34   S   = 'S',  // Early distribution from a SIMPLE IRA in first 2 years, no known exception (under age 59½).
  35   T   = 'T',  // Roth IRA distribution, exception applies.
  36   U   = 'U',  // Dividend distribution from ESOP under section 404(k).
  37   W   = 'W',  // Charges or payments for purchasing qualified long-term care insurance contracts under combined arrangements.  If the IRA/SEP/SIMPLE box is checked,you've received a traditional IRA, SEP, or SIMPLE distribution.
  38 };
  39
  40 export interface Form1099RInput {
  41   payer: string;
  42   payee: Person;
  43   grossDistribution: number;
  44   taxableAmount: number;
  45   taxableAmountNotDetermined: boolean;
  46   totalDistribution: boolean;
  47   capitalGain?: number;
  48   fedIncomeTax?: number;
  49   employeeContributionsOrDesignatedRothContributions?: number;
  50   distributionCodes?: Box7Code[];
  51   iraSepSimple?: boolean;
  52   firstYearOfDesignatedRothContributions?: number;
  53 };
  54
  55 class Input<T extends keyof Form1099RInput> extends InputLine<Form1099RInput, T> {};
  56
  57 export default class Form1099R extends Form<Form1099R['_lines'], Form1099RInput> {
  58   readonly name = '1099-R';
  59
  60   readonly supportsMultipleCopies = true;
  61
  62   person() { return this.getInput('payee'); }
  63
  64   protected readonly _lines = {
  65     'payer': new Input('payer'),
  66     'recipeint': new Input('payee'),
  67     '1': new Input('grossDistribution'),
  68     '2a': new Input('taxableAmount'),
  69     '2b.1': new Input('taxableAmountNotDetermined'),
  70     '2b.2': new Input('totalDistribution'),
  71     '3': new Input('capitalGain'),
  72     '4': new Input('fedIncomeTax'),
  73     '5': new Input('employeeContributionsOrDesignatedRothContributions'),
  74     '7': new Input('distributionCodes'),
  75     '7.1': new Input('iraSepSimple'),
  76     '11': new Input('firstYearOfDesignatedRothContributions'),
  77   };
  78 };