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 { Line, ComputedLine, InputLine, ReferenceLine, SymbolicLine, UnsupportedLine, sumFormLines } from '../core/Line';
   8 import { clampToZero } from '../core/Math';
   9
  10 import Form1040, { FilingStatus } from './Form1040';
  11 import { Form1098, MortgageInterestDeductionWorksheet } from './Form1098';
  12
  13 export interface ScheduleAInput {
  14   medicalAndDentalExpenses?: number;
  15
  16   stateAndLocalIncomeAndSalesTaxes?: number;
  17   stateAndLocalRealEstateTaxes?: number;
  18   stateAndLocalPropertyTaxes?: number;
  19   otherTaxes?: number;
  20
  21   // This form does not apply the mortgage interest limitations.
  22   unreportedMortgageInterest?: number;
  23   unreportedMortagePoints?: number;
  24   mortgageInsurancePremiums?: number;
  25   investmentInterest?: number;
  26
  27   charitableGiftsCashOrCheck?: number;
  28   charitableGiftsOther?: number;
  29   charitableCarryOver?: number;
  30
  31   casualtyAndTheftLosses?: number;
  32
  33   forceItemize?: boolean;
  34 };
  35
  36 class Input extends InputLine<ScheduleAInput> {};
  37
  38 export default class ScheduleA extends Form<ScheduleAInput> {
  39   readonly name = 'Schedule A';
  40
  41   readonly lines = {
  42     // Medical and dental expenses
  43     '1': new Input('medicalAndDentalExpenses', 'Medical and dental expenses', 0),
  44     '2': new SymbolicLine(Form1040, 'adjustedGrossIncome'),
  45     '3': new ComputedLine((tr): number => this.getValue(tr, '2') * tr.constants.medicalDeductionLimitationPercent),
  46     '4': new ComputedLine((tr): number => clampToZero(this.getValue(tr, '1') - this.getValue(tr, '3'))),
  47
  48     // Taxes you paid
  49     '5a': new Input('stateAndLocalIncomeAndSalesTaxes', 'State and local income taxes or general sales taxes', 0),
  50     '5b': new Input('stateAndLocalRealEstateTaxes', 'State and local real estate taxes', 0),
  51     '5c': new Input('stateAndLocalPropertyTaxes', 'State and local personal property taxes', 0),
  52     '5d': new ComputedLine((tr): number => sumFormLines(tr, this, ['5a', '5b', '5c'])),
  53     '5e': new ComputedLine((tr): number => {
  54       const fs = tr.getForm(Form1040).filingStatus;
  55       const limit = tr.constants.saltLimit[fs];
  56       return Math.min(this.getValue(tr, '5d'), limit);
  57     }),
  58     '6': new Input('otherTaxes', 'Other taxes', 0),
  59     '7': new ComputedLine((tr): number => sumFormLines(tr, this, ['5e', '6'])),
  60
  61     // Interest you paid
  62     '8a': new ComputedLine((tr): number => {
  63       if (tr.findForms(Form1098).length == 0)
  64         return 0;
  65       return tr.getForm(MortgageInterestDeductionWorksheet).deductibleMortgateInterest(tr);
  66     }, 'Home mortgage interest and points'),
  67     '8b': new Input('unreportedMortgageInterest', 'Home mortgage interest not reported on Form 1098', 0),
  68     '8c': new Input('unreportedMortagePoints', 'Points not reported on Form 1098', 0),
  69     '8d': new Input('mortgageInsurancePremiums', 'Mortgage insurance premiums', 0),
  70     '8e': new ComputedLine((tr): number => sumFormLines(tr, this, ['8a', '8b', '8c', '8d'])),
  71     '9': new Input('investmentInterest', 'Investment interest', 0),
  72     '10': new ComputedLine((tr): number => sumFormLines(tr, this, ['8e', '9'])),
  73
  74     // Gifts to charity
  75     '11': new Input('charitableGiftsCashOrCheck', 'Gifts by cash or check', 0),
  76     '12': new Input('charitableGiftsOther', 'Other than by cash or check', 0),
  77     '13': new Input('charitableCarryOver', 'Carryover from prior year', 0),
  78     '14': new ComputedLine((tr): number => sumFormLines(tr, this, ['11', '12', '13'])),
  79
  80     '15': new Input('casualtyAndTheftLosses', 'Casualty and theft loss(es)', 0),
  81
  82     '17': new ComputedLine((tr): number => sumFormLines(tr, this, ['4', '7', '10', '14', '15'])),
  83     '18': new Input('forceItemize', 'Itemize even if less than standard deduction', false),
  84   };
  85 };