src/fed2019/ScheduleD.ts

   1 import Form from '../Form';
   2 import Person from '../Person';
   3 import TaxReturn from '../TaxReturn';
   4 import { Line, AccumulatorLine, ComputedLine, sumLineOfForms } from '../Line';
   5
   6 import Form8949, { Form8949Box } from './Form8949';
   7 import Form1099DIV from './Form1099DIV';
   8 import Form1040, { FilingStatus } from './Form1040';
   9
  10 class ScheduleDTotal extends Line<number> {
  11   private _line: keyof Form8949['lines'];
  12   private _box: Form8949Box;
  13
  14   constructor(description: string, line: keyof Form8949['lines'], box: Form8949Box) {
  15     super(description);
  16     this._line = line;
  17     this._box = box;
  18   }
  19
  20   value(tr: TaxReturn): number {
  21     const forms: Form8949[] = tr.findForms(Form8949).filter(f => f.getValue(tr, 'Box') == this._box);
  22     return sumLineOfForms(tr, forms, this._line);
  23   }
  24 };
  25
  26 export default class ScheduleD extends Form<ScheduleD['_lines']> {
  27   readonly name = 'Schedule D';
  28
  29   protected readonly _lines = {
  30     // 1a not supported (Totals for all short-term transactions reported on Form 1099-B for which basis was reported to the IRS and for which you have no adjustments)
  31
  32     '1b(d)': new ScheduleDTotal('Proceeds of short-term basis reported', '2(d)', Form8949Box.A),
  33     '1b(e)': new ScheduleDTotal('Cost basis of short-term basis-reported', '2(e)', Form8949Box.A),
  34     '1b(g)': new ScheduleDTotal('Adjustments to short-term basis-reported', '2(g)', Form8949Box.A),
  35     '1b(h)': new ComputedLine((tr: TaxReturn): number => {
  36       return (this.getValue(tr, '1b(d)') - this.getValue(tr, '1b(e)')) + this.getValue(tr, '1b(g)');
  37     }, 'Gain of short-term basis reported'),
  38
  39     '2(d)': new ScheduleDTotal('Proceeds of short-term basis NOT reported', '2(d)', Form8949Box.B),
  40     '2(e)': new ScheduleDTotal('Cost basis of short-term NOT basis-reported', '2(e)', Form8949Box.B),
  41     '2(g)': new ScheduleDTotal('Adjustments to short-term NOT basis-reported', '2(g)', Form8949Box.B),
  42     '2(h)': new ComputedLine((tr: TaxReturn): number => {
  43       return (this.getValue(tr, '2(d)') - this.getValue(tr, '2(e)')) + this.getValue(tr, '2(g)');
  44     }, 'Gain of short-term basis NOT reported'),
  45
  46     '3(d)': new ScheduleDTotal('Proceeds of short-term basis unreported', '2(d)', Form8949Box.C),
  47     '3(e)': new ScheduleDTotal('Cost basis of short-term unreported', '2(e)', Form8949Box.C),
  48     '3(g)': new ScheduleDTotal('Adjustments to short-term unreported', '2(g)', Form8949Box.C),
  49     '3(h)': new ComputedLine((tr: TaxReturn): number => {
  50       return (this.getValue(tr, '3(d)') - this.getValue(tr, '3(e)')) + this.getValue(tr, '3(g)');
  51     }, 'Gain of short-term unreported'),
  52
  53     // 4 is not supported (Short-term gain from Form 6252 and short-term gain or (loss) from Forms 4684, 6781, and 8824)
  54     // 5 is not supported (Net short-term gain or (loss) from partnerships, S corporations, estates, and trusts from Schedule(s) K-1)
  55     // 6 is not supported (Short-term capital loss carryover. Enter the amount, if any, from line 8 of your Capital Loss Carryover Worksheet in the instructions)
  56
  57     '7': new ComputedLine((tr: TaxReturn): number => {
  58       // 4-6 should be included.
  59       return this.getValue(tr, '1b(h)') + this.getValue(tr, '2(h)'), this.getValue(tr, '3(h)');
  60     }, 'Net short-term capital gain or (loss)'),
  61
  62     // 8a is not supported.
  63
  64     '8b(d)': new ScheduleDTotal('Proceeds of long-term basis reported', '2(d)', Form8949Box.D),
  65     '8b(e)': new ScheduleDTotal('Cost basis of long-term basis-reported', '2(e)', Form8949Box.D),
  66     '8b(g)': new ScheduleDTotal('Adjustments to long-term basis-reported', '2(g)', Form8949Box.D),
  67     '8b(h)': new ComputedLine((tr: TaxReturn): number => {
  68       return (this.getValue(tr, '8b(d)') - this.getValue(tr, '8b(e)')) + this.getValue(tr, '8b(g)');
  69     }, 'Gain of long-term basis reported'),
  70
  71     '9(d)': new ScheduleDTotal('Proceeds of long-term basis NOT reported', '2(d)', Form8949Box.E),
  72     '9(e)': new ScheduleDTotal('Cost basis of long-term NOT basis-reported', '2(e)', Form8949Box.E),
  73     '9(g)': new ScheduleDTotal('Adjustments to long-term NOT basis-reported', '2(g)', Form8949Box.E),
  74     '9(h)': new ComputedLine((tr: TaxReturn): number => {
  75       return (this.getValue(tr, '9(d)') - this.getValue(tr, '9(e)')) + this.getValue(tr, '9(g)');
  76     }, 'Gain of long-term basis NOT reported'),
  77
  78     '10(d)': new ScheduleDTotal('Proceeds of long-term basis unreported', '2(d)', Form8949Box.F),
  79     '10(e)': new ScheduleDTotal('Cost basis of long-term unreported', '2(e)', Form8949Box.F),
  80     '10(g)': new ScheduleDTotal('Adjustments to long-term unreported', '2(g)', Form8949Box.F),
  81     '10(h)': new ComputedLine((tr: TaxReturn): number => {
  82       return (this.getValue(tr, '10(d)') - this.getValue(tr, '10(e)')) + this.getValue(tr, '10(g)');
  83     }, 'Gain of long-term unreported'),
  84
  85     // 11 is not supported (Gain from Form 4797, Part I; long-term gain from Forms 2439 and 6252; and long-term gain or (loss) from Forms 4684, 6781, and 8824)
  86     // 12 is not supported (Net long-term gain or (loss) from partnerships, S corporations, estates, and trusts from Schedule(s) K-1)
  87
  88     '13': new AccumulatorLine(Form1099DIV, '2a', 'Capital gain distributions'),
  89
  90     // 14 is not supported (Long-term capital loss carryover. Enter the amount, if any, from line 13 of your Capital Loss Carryover Worksheet in the instructions)
  91
  92     '15': new ComputedLine((tr: TaxReturn): number => {
  93       // 11-14 should be included.
  94       return this.getValue(tr, '8b(h)') + this.getValue(tr, '9(h)') + this.getValue(tr, '10(h)') +
  95           this.getValue(tr, '13');
  96     }, 'Net long-term capital gain or (loss)'),
  97
  98     '16': new ComputedLine((tr: TaxReturn): number => {
  99       return this.getValue(tr, '7') + this.getValue(tr, '15');
 100     }),
 101
 102     '17': new ComputedLine((tr: TaxReturn): boolean => {
 103       return this.getValue(tr, '15') > 0 && this.getValue(tr, '16') > 0;
 104     }, 'Both ST and LT are gains'),
 105
 106     '18': new ComputedLine((tr: TaxReturn): number | undefined => {
 107       if (!this.getValue(tr, '17'))
 108         return undefined;
 109       // TODO
 110       return 0;
 111     }, '28% Rate Gain Worksheet Value'),
 112
 113     // 19 is not supported (Unrecaptured Section 1250 Gain Worksheet)
 114
 115     '20': new ComputedLine((tr: TaxReturn): boolean | undefined => {
 116       if (!this.getValue(tr, '17'))
 117         return undefined;
 118       const l18 = this.getValue(tr, '18');
 119       const l19 = undefined; //this.getValue(tr, '19');
 120       return (l18 === 0 || l18 === undefined) || (l19 === 0 || l19 === undefined);
 121     }, 'Line 18 and 19 both 0 or blank?'),
 122
 123     '21': new ComputedLine((tr: TaxReturn): number | undefined => {
 124       if (!this.getValue(tr, '17'))
 125         return undefined;
 126       const filingStatus = tr.getForm(Form1040).getInput('filingStatus');
 127       const limit = filingStatus == FilingStatus.MarriedFilingSeparate ? -1500 : -3000;
 128       return Math.min(this.getValue(tr, '16'), limit);
 129     }, 'Net capital loss'),
 130   };
 131 };