src/fed2019/Form8949.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 { Line, InputLine, ComputedLine, sumLineOfForms } from '../core/Line';
   8
   9 import Form1099B, { GainType } from './Form1099B';
  10
  11 export enum Form8949Box {
  12   A = 'A', // Short-term transactions reported on Form(s) 1099-B showing basis was reported to the IRS
  13   B = 'B', // Short-term transactions reported on Form(s) 1099-B showing basis wasn’t reported to the IRS
  14   C = 'C', // Short-term transactions not reported to you on Form 1099-B
  15   D = 'D', // Long-term transactions reported on Form(s) 1099-B showing basis was reported to the IRS
  16   E = 'E', // Long-term transactions reported on Form(s) 1099-B showing basis wasn’t reported to the IRS
  17   F = 'F', // Long-term transactions not reported to you on Form 1099-B
  18 };
  19
  20 export interface Adjustment {
  21   entry: Form1099B;
  22   code: string;
  23   amount: number;
  24 };
  25
  26 export interface Form8949Input {
  27   adjustments?: Adjustment[];
  28 };
  29
  30 export interface Form8949Total {
  31   proceeds: number;
  32   costBasis: number;
  33   adjustments: number;
  34   gainOrLoss: number;
  35 };
  36
  37 function matching1099Bs(tr: TaxReturn, box: Form8949Box): Form1099B[] {
  38   return tr.findForms(Form1099B).filter(f => {
  39     const gainType: GainType = f.getValue(tr, '2');
  40     const basisReported: boolean = f.getValue(tr, '12');
  41
  42     switch (box) {
  43       case Form8949Box.A:
  44         return gainType == GainType.ShortTerm && basisReported;
  45       case Form8949Box.B:
  46         return gainType == GainType.ShortTerm && !basisReported;
  47       case Form8949Box.D:
  48         return gainType == GainType.LongTerm && basisReported;
  49       case Form8949Box.E:
  50         return gainType == GainType.LongTerm && !basisReported;
  51     };
  52
  53     return false;
  54   });
  55 }
  56
  57 class Form8949Line extends Line<Form8949Total> {
  58   private _box: Form8949Box;
  59   private _line: keyof Form1099B['lines'];
  60
  61   constructor(box: Form8949Box) {
  62     super(`Form 8949 Box ${box} Total`);
  63     this._box = box;
  64   }
  65
  66   value(tr: TaxReturn): Form8949Total {
  67     const f1099bs = matching1099Bs(tr, this._box);
  68     const proceeds = sumLineOfForms(tr, f1099bs, '1d');
  69     const costBasis = sumLineOfForms(tr, f1099bs, '1e');
  70     const f8949 = tr.getForm(Form8949);
  71     const adjustments = !f8949.hasInput('adjustments') ? 0 :
  72         f8949.getInput('adjustments')
  73           .filter(a => f1099bs.includes(a.entry))
  74           .reduce((acc, curr) => acc + curr.amount, 0);
  75     return {
  76       proceeds,
  77       costBasis,
  78       adjustments,
  79       gainOrLoss: proceeds - costBasis + adjustments,
  80     };
  81   }
  82 };
  83
  84 export default class Form8949 extends Form<Form8949['_lines'], Form8949Input> {
  85   readonly name = '8949';
  86
  87   readonly supportsMultipleCopies = true;
  88
  89   protected readonly _lines = {
  90     'boxA': new Form8949Line(Form8949Box.A),
  91     'boxB': new Form8949Line(Form8949Box.B),
  92     'boxC': new Form8949Line(Form8949Box.C),
  93     'boxD': new Form8949Line(Form8949Box.D),
  94     'boxE': new Form8949Line(Form8949Box.E),
  95     'boxF': new Form8949Line(Form8949Box.F),
  96   };
  97 };