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zeekayandHanzo Dev
1977136f52
Modules declare go 1.27.1 and the build images follow. go fix applied the modernizers: min, max, slices.Sort, strings.Cut and range over int. omitzero is not applied, since it changes what the JSON says. Co-authored-by: Hanzo Dev <[email protected]>
91 lines
2.9 KiB
Go
91 lines
2.9 KiB
Go
// CFSF routing engine โ given a federal 1099 submission, produce the
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// per-state filing decisions (CFSF-satisfied / direct-file / no-tax
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// state).
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//
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// Source-of-design: Public-Spec
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// Source-ref: IRS Publication 1220 Part A ยง10
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package cfsf
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import (
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"fmt"
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"slices"
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)
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// RouteToStates produces the per-state filing decisions for a federal
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// 1099 submission. Each requested state appears in the output:
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//
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// - CFSF participant: routing_type="cfsf", CFSFCode populated; the
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// federal IRIS/FIRE filing carries the per-payee state slice and
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// the IRS auto-routes to the state. No direct-file action needed.
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//
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// - Non-CFSF state with a DOR portal: routing_type="direct", Portal
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// and PortalURL populated; the operator must hand-file (CSV upload
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// or FSET) at the named portal.
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//
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// - Non-CFSF state with no broad state income tax (FL/TX/NV/etc.):
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// routing_type="none"; no action.
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//
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// If the requested states slice is empty, the function infers states
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// from the submission's StateBreakdown โ any state that appears in the
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// federal payee data is routed automatically.
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func RouteToStates(fs FormSubmissionForRouting, states []State) ([]*StateFiling, error) {
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if fs == nil {
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return nil, fmt.Errorf("cfsf: submission is nil")
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}
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breakdown := fs.StateBreakdown()
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if len(states) == 0 {
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states = make([]State, 0, len(breakdown))
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for s := range breakdown {
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states = append(states, s)
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}
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slices.Sort(states)
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}
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out := make([]*StateFiling, 0, len(states))
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for _, s := range states {
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filing := buildFiling(s, breakdown[s])
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out = append(out, filing)
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}
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return out, nil
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}
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// buildFiling produces a single StateFiling from a state code + the
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// per-payee state breakdown for that state.
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func buildFiling(s State, amounts []StateAmount) *StateFiling {
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prof, known := GetProfile(s)
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filing := &StateFiling{
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State: s,
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PayeeCount: len(amounts),
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}
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for _, a := range amounts {
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filing.TotalStateTaxWithheld += a.TaxWithheld
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filing.TotalStateIncome += a.Income
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}
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if !known {
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filing.RoutingType = "direct"
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filing.Portal = PortalDORWebsite
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filing.Notes = fmt.Sprintf("state %s not in CFSF registry โ verify per-state portal manually", s)
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return filing
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}
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switch {
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case prof.ParticipatesInCFSF:
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filing.RoutingType = "cfsf"
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filing.CFSFCode = prof.CFSFCode
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filing.Notes = fmt.Sprintf("federal filing auto-routes to %s under CFSF (state code %s)", s, prof.CFSFCode)
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case prof.FallbackPortal == PortalNone:
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filing.RoutingType = "none"
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filing.Notes = prof.FallbackURL
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default:
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filing.RoutingType = "direct"
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filing.Portal = prof.FallbackPortal
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filing.PortalURL = prof.FallbackURL
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if prof.FormThreshold > 0 && filing.PayeeCount < prof.FormThreshold {
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filing.Notes = fmt.Sprintf("below %s e-file threshold (%d forms); paper filing permitted",
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s, prof.FormThreshold)
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} else {
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filing.Notes = fmt.Sprintf("file directly at %s DOR portal (%s)", s, string(prof.FallbackPortal))
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}
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}
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return filing
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}
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