src/fed2019/Form8949.ts

   1 import Form from '../Form';
   2 import Person from '../Person';
   3 import TaxReturn from '../TaxReturn';
   4 import { Line, InputLine, ComputedLine, sumLineOfForms } from '../Line';
   5
   6 import Form1099B, { GainType } from './Form1099B';
   7
   8 export enum Form8949Box {
   9   A = 'A', // Short-term transactions reported on Form(s) 1099-B showing basis was reported to the IRS
  10   B = 'B', // Short-term transactions reported on Form(s) 1099-B showing basis wasn’t reported to the IRS
  11   C = 'C', // Short-term transactions not reported to you on Form 1099-B
  12   D = 'D', // Long-term transactions reported on Form(s) 1099-B showing basis was reported to the IRS
  13   E = 'E', // Long-term transactions reported on Form(s) 1099-B showing basis wasn’t reported to the IRS
  14   F = 'F', // Long-term transactions not reported to you on Form 1099-B
  15 };
  16
  17 export interface Adjustment {
  18   entry: Form1099B;
  19   code: string;
  20   amount: number;
  21 };
  22
  23 export interface Form8949Input {
  24   adjustments?: Adjustment[];
  25 };
  26
  27 export interface Form8949Total {
  28   proceeds: number;
  29   costBasis: number;
  30   adjustments: number;
  31   gainOrLoss: number;
  32 };
  33
  34 function matching1099Bs(tr: TaxReturn, box: Form8949Box): Form1099B[] {
  35   return tr.findForms(Form1099B).filter(f => {
  36     const gainType: GainType = f.getValue(tr, '2');
  37     const basisReported: boolean = f.getValue(tr, '12');
  38
  39     switch (box) {
  40       case Form8949Box.A:
  41         return gainType == GainType.ShortTerm && basisReported;
  42       case Form8949Box.B:
  43         return gainType == GainType.ShortTerm && !basisReported;
  44       case Form8949Box.D:
  45         return gainType == GainType.LongTerm && basisReported;
  46       case Form8949Box.E:
  47         return gainType == GainType.LongTerm && !basisReported;
  48     };
  49
  50     return false;
  51   });
  52 }
  53
  54 class Form8949Line extends Line<Form8949Total> {
  55   private _box: Form8949Box;
  56   private _line: keyof Form1099B['lines'];
  57
  58   constructor(box: Form8949Box) {
  59     super(`Form 8949 Box ${box} Total`);
  60     this._box = box;
  61   }
  62
  63   value(tr: TaxReturn): Form8949Total {
  64     const f1099bs = matching1099Bs(tr, this._box);
  65     const proceeds = sumLineOfForms(tr, f1099bs, '1d');
  66     const costBasis = sumLineOfForms(tr, f1099bs, '1e');
  67     const f8949 = tr.getForm(Form8949);
  68     const adjustments = !f8949.hasInput('adjustments') ? 0 :
  69         f8949.getInput('adjustments')
  70           .filter(a => f1099bs.includes(a.entry))
  71           .reduce((acc, curr) => acc + curr.amount, 0);
  72     return {
  73       proceeds,
  74       costBasis,
  75       adjustments,
  76       gainOrLoss: proceeds - costBasis + adjustments,
  77     };
  78   }
  79 };
  80
  81 export default class Form8949 extends Form<Form8949['_lines'], Form8949Input> {
  82   readonly name = '8949';
  83
  84   readonly supportsMultipleCopies = true;
  85
  86   protected readonly _lines = {
  87     'boxA': new Form8949Line(Form8949Box.A),
  88     'boxB': new Form8949Line(Form8949Box.B),
  89     'boxC': new Form8949Line(Form8949Box.C),
  90     'boxD': new Form8949Line(Form8949Box.D),
  91     'boxE': new Form8949Line(Form8949Box.E),
  92     'boxF': new Form8949Line(Form8949Box.F),
  93   };
  94 };