src/fed2019/ScheduleA.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 } from '../core';
   7 import { ComputedLine, InputLine, ReferenceLine, UnsupportedLine, sumFormLines } from '../core/Line';
   8 import { clampToZero } from '../core/Math';
   9
  10 import Form1040, { FilingStatus } from './Form1040';
  11
  12 export interface ScheduleAInput {
  13   medicalAndDentalExpenses?: number;
  14
  15   stateAndLocalIncomeAndSalesTaxes?: number;
  16   stateAndLocalRealEstateTaxes?: number;
  17   stateAndLocalPropertyTaxes?: number;
  18   otherTaxes?: number;
  19
  20   // This form does not apply the mortgage interest limitations.
  21   unreportedMortgageInterest?: number;
  22   unreportedMortagePoints?: number;
  23   mortgageInsurancePremiums?: number;
  24   investmentInterest?: number;
  25
  26   charitableGiftsCashOrCheck?: number;
  27   charitableGiftsOther?: number;
  28   charitableCarryOver?: number;
  29
  30   casualtyAndTheftLosses?: number;
  31
  32   forceItemize?: boolean;
  33 };
  34
  35 class Input extends InputLine<ScheduleAInput> {};
  36
  37 export default class ScheduleA extends Form<ScheduleAInput> {
  38   readonly name = 'Schedule A';
  39
  40   readonly lines = {
  41     // Medical and dental expenses
  42     '1': new Input('medicalAndDentalExpenses', 'Medical and dental expenses', 0),
  43     '2': new ReferenceLine(Form1040, '8b'),
  44     '3': new ComputedLine((tr): number => this.getValue(tr, '2') * 0.075),
  45     '4': new ComputedLine((tr): number => clampToZero(this.getValue(tr, '1') - this.getValue(tr, '3'))),
  46
  47     // Taxes you paid
  48     '5a': new Input('stateAndLocalIncomeAndSalesTaxes', 'State and local income taxes or general sales taxes', 0),
  49     '5b': new Input('stateAndLocalRealEstateTaxes', 'State and local real estate taxes', 0),
  50     '5c': new Input('stateAndLocalPropertyTaxes', 'State and local personal property taxes', 0),
  51     '5d': new ComputedLine((tr): number => sumFormLines(tr, this, ['5a', '5b', '5c'])),
  52     '5e': new ComputedLine((tr): number => {
  53       const fs = tr.getForm(Form1040).filingStatus;
  54       const limit = fs == FilingStatus.MarriedFilingSeparate ? 5000 : 10000;
  55       return Math.min(this.getValue(tr, '5d'), limit);
  56     }),
  57     '6': new Input('otherTaxes', 'Other taxes', 0),
  58     '7': new ComputedLine((tr): number => sumFormLines(tr, this, ['5e', '6'])),
  59
  60     // Interest you paid
  61     // TODO - Form 1098
  62     '8a': new UnsupportedLine('Home mortgage interest and points'),
  63     '8b': new Input('unreportedMortgageInterest', 'Home mortgage interest not reported on Form 1098', 0),
  64     '8c': new Input('unreportedMortagePoints', 'Points not reported on Form 1098', 0),
  65     '8d': new Input('mortgageInsurancePremiums', 'Mortgage insurance premiums', 0),
  66     '8e': new ComputedLine((tr): number => sumFormLines(tr, this, ['8a', '8b', '8c', '8d'])),
  67     '9': new Input('investmentInterest', 'Investment interest', 0),
  68     '10': new ComputedLine((tr): number => sumFormLines(tr, this, ['8e', '9'])),
  69
  70     // Gifts to charity
  71     '11': new Input('charitableGiftsCashOrCheck', 'Gifts by cash or check', 0),
  72     '12': new Input('charitableGiftsOther', 'Other than by cash or check', 0),
  73     '13': new Input('charitableCarryOver', 'Carryover from prior year', 0),
  74     '14': new ComputedLine((tr): number => sumFormLines(tr, this, ['11', '12', '13'])),
  75
  76     '15': new Input('casualtyAndTheftLosses', 'Casualty and theft loss(es)', 0),
  77
  78     '17': new ComputedLine((tr): number => sumFormLines(tr, this, ['4', '7', '10', '14', '15'])),
  79     '18': new Input('forceItemize', 'Itemize even if less than standard deduction', false),
  80   };
  81 };