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   box: Form8949Box;
  25   adjustments?: Adjustment[];
  26 };
  27
  28 function matching1099Bs(tr: TaxReturn, box: Form8949Box): Form1099B[] {
  29   return tr.findForms(Form1099B).filter(f => {
  30     const gainType: GainType = f.getValue(tr, '2');
  31     const basisReported: boolean = f.getValue(tr, '12');
  32
  33     switch (box) {
  34       case Form8949Box.A:
  35         return gainType == GainType.ShortTerm && basisReported;
  36       case Form8949Box.B:
  37         return gainType == GainType.ShortTerm && !basisReported;
  38       case Form8949Box.D:
  39         return gainType == GainType.LongTerm && basisReported;
  40       case Form8949Box.E:
  41         return gainType == GainType.LongTerm && !basisReported;
  42     };
  43
  44     return false;
  45   });
  46 }
  47
  48 class Form8949Line extends Line<number> {
  49   private _box: Form8949Box;
  50   private _line: keyof Form1099B['lines'];
  51
  52   constructor(f8949Functor: () => Form8949, line: keyof Form1099B['lines'], description: string) {
  53     const box = f8949Functor().getInput('box');
  54     super(`Form 8949 Box ${box} total of 1099-B ${line} (${description})`);
  55     this._box = box;
  56     this._line = line;
  57   }
  58
  59   value(tr: TaxReturn): number {
  60     const f1099bs = matching1099Bs(tr, this._box);
  61     return sumLineOfForms(tr, f1099bs, this._line);
  62   }
  63 };
  64
  65 export default class Form8949 extends Form<Form8949['_lines'], Form8949Input> {
  66   readonly name = '8949';
  67
  68   readonly supportsMultipleCopies = true;
  69
  70   protected readonly _lines = {
  71     'Box': new InputLine<Form8949Input>('box'),
  72     '2(d)': new Form8949Line(() => this, '1d', 'proceeds'),
  73     '2(e)': new Form8949Line(() => this, '1e', 'cost'),
  74     '2(g)': new ComputedLine((tr: TaxReturn): number => {
  75       const f1099bs = matching1099Bs(tr, this.getInput('box'));
  76       const adjustments = this.getInput('adjustments').filter((a: Adjustment): boolean => {
  77         return f1099bs.includes(a.entry);
  78       });
  79       return adjustments.reduce((acc, curr) => acc + curr.amount, 0);
  80     }, 'adjustments')
  81   };
  82
  83   static addForms(tr: TaxReturn, adjustments: Adjustment[]) {
  84     tr.addForm(new Form8949({ box: Form8949Box.A, adjustments }));
  85     tr.addForm(new Form8949({ box: Form8949Box.B, adjustments }));
  86     tr.addForm(new Form8949({ box: Form8949Box.C, adjustments }));
  87     tr.addForm(new Form8949({ box: Form8949Box.D, adjustments }));
  88     tr.addForm(new Form8949({ box: Form8949Box.E, adjustments }));
  89     tr.addForm(new Form8949({ box: Form8949Box.F, adjustments }));
  90   }
  91 };
  92
  93 /*
  94 export interface Adjustment {
  95   entry: Form1099B;
  96   code: string;
  97   amount: number;
  98 };
  99
 100 export interface Form8949Input {
 101   adjustments?: []Adjustment;
 102 };
 103
 104 export interface Form8949Total {
 105   proceeds: number;
 106   costBasis: number;
 107   adjustmentAmount: number;
 108   gainOrLoss: number;
 109 };
 110
 111 class Form8949Line extends Line<Form8949Total> {
 112   private _box: Form8949Box;
 113
 114   constructor(description: string, box: Form8949Input) {
 115     super(description);
 116     this._box = box;
 117   }
 118
 119   value(tr: TaxReturn): Form8949Total {
 120     const lineShortTerm = this._box == Form8949Box.A || this._box == Form8949Box.B || this._box == Form8949Box.C;
 121     const lineBasisReported = this._box == Form8949Box.A || this._box == Form8949Box.D;
 122
 123     const f1099bs = tr.findForms(Form1099B);
 124     const relevant1099bs: Form1099B[] = [];
 125     for (const form of f1099bs) {
 126       const gainType = form.getValue(tr, '2');
 127       const basisReported = form.getValue(tr, '12');
 128
 129       if (lineBasisReported != basisReported)
 130         continue;
 131
 132       if (gainType == GainType.ShortTerm && lineShortTerm) {
 133         relevant1099bs.push(form);
 134       } else if (gainType == GainType.LongTerm && !lineShortTerm) {
 135         relevant1099bs.push(form);
 136       }
 137     }
 138
 139     const sumValues = (line: keyof Form1099B['lines']) =>
 140         relevant1099bs.map((f: Form1099B): number => f.getValue(tr, line))
 141           .reduce((acc, curr) => acc + curr, 0);
 142
 143     const proceeds = sumValues('1d');
 144     const costBasis = sumValues('1e');
 145
 146     return {
 147       proceeds,
 148       costBasis,
 149       adjustmentAmount: 0,
 150       gainOrLoss: costBasis - proceeds,
 151     };
 152   }
 153 };
 154
 155 export default class Form8949 extends Form<Form8949['_lines'], Form8949Input> {
 156   readonly name = '8949';
 157
 158   protected readonly _lines = {
 159     boxATotals: new Form8949Line('Short-term basis reported', Form8949Box.A),
 160     boxBTotals: new Form8949Line('Short-term basis NOT reported', Form8949Box.B),
 161     boxCTotals: new Form8949Line('Short-term unreported', Form8949Box.C),
 162     boxDTotals: new Form8949Line('Long-term basis reported', Form8949Box.D),
 163     boxETotals: new Form8949Line('Long-term basis NOT reported', Form8949Box.E),
 164     boxFTotals: new Form8949Line('Long-term unreported', Form8949Box.F)
 165   };
 166 };
 167 */