src/fed2019/Form8949.ts

   1 import { Form, Person, TaxReturn } from '../core';
   2 import { Line, InputLine, ComputedLine, sumLineOfForms } from '../core/Line';
   3
   4 import Form1099B, { GainType } from './Form1099B';
   5
   6 export enum Form8949Box {
   7   A = 'A', // Short-term transactions reported on Form(s) 1099-B showing basis was reported to the IRS
   8   B = 'B', // Short-term transactions reported on Form(s) 1099-B showing basis wasn’t reported to the IRS
   9   C = 'C', // Short-term transactions not reported to you on Form 1099-B
  10   D = 'D', // Long-term transactions reported on Form(s) 1099-B showing basis was reported to the IRS
  11   E = 'E', // Long-term transactions reported on Form(s) 1099-B showing basis wasn’t reported to the IRS
  12   F = 'F', // Long-term transactions not reported to you on Form 1099-B
  13 };
  14
  15 export interface Adjustment {
  16   entry: Form1099B;
  17   code: string;
  18   amount: number;
  19 };
  20
  21 export interface Form8949Input {
  22   adjustments?: Adjustment[];
  23 };
  24
  25 export interface Form8949Total {
  26   proceeds: number;
  27   costBasis: number;
  28   adjustments: number;
  29   gainOrLoss: number;
  30 };
  31
  32 function matching1099Bs(tr: TaxReturn, box: Form8949Box): Form1099B[] {
  33   return tr.findForms(Form1099B).filter(f => {
  34     const gainType: GainType = f.getValue(tr, '2');
  35     const basisReported: boolean = f.getValue(tr, '12');
  36
  37     switch (box) {
  38       case Form8949Box.A:
  39         return gainType == GainType.ShortTerm && basisReported;
  40       case Form8949Box.B:
  41         return gainType == GainType.ShortTerm && !basisReported;
  42       case Form8949Box.D:
  43         return gainType == GainType.LongTerm && basisReported;
  44       case Form8949Box.E:
  45         return gainType == GainType.LongTerm && !basisReported;
  46     };
  47
  48     return false;
  49   });
  50 }
  51
  52 class Form8949Line extends Line<Form8949Total> {
  53   private _box: Form8949Box;
  54   private _line: keyof Form1099B['lines'];
  55
  56   constructor(box: Form8949Box) {
  57     super(`Form 8949 Box ${box} Total`);
  58     this._box = box;
  59   }
  60
  61   value(tr: TaxReturn): Form8949Total {
  62     const f1099bs = matching1099Bs(tr, this._box);
  63     const proceeds = sumLineOfForms(tr, f1099bs, '1d');
  64     const costBasis = sumLineOfForms(tr, f1099bs, '1e');
  65     const f8949 = tr.getForm(Form8949);
  66     const adjustments = !f8949.hasInput('adjustments') ? 0 :
  67         f8949.getInput('adjustments')
  68           .filter(a => f1099bs.includes(a.entry))
  69           .reduce((acc, curr) => acc + curr.amount, 0);
  70     return {
  71       proceeds,
  72       costBasis,
  73       adjustments,
  74       gainOrLoss: proceeds - costBasis + adjustments,
  75     };
  76   }
  77 };
  78
  79 export default class Form8949 extends Form<Form8949['_lines'], Form8949Input> {
  80   readonly name = '8949';
  81
  82   readonly supportsMultipleCopies = true;
  83
  84   protected readonly _lines = {
  85     'boxA': new Form8949Line(Form8949Box.A),
  86     'boxB': new Form8949Line(Form8949Box.B),
  87     'boxC': new Form8949Line(Form8949Box.C),
  88     'boxD': new Form8949Line(Form8949Box.D),
  89     'boxE': new Form8949Line(Form8949Box.E),
  90     'boxF': new Form8949Line(Form8949Box.F),
  91   };
  92 };