pigeongov 0.2.0

package/dist/src/engine/audit-risk/scorer.js

@@ -0,0 +1,132 @@
+/**
+ * Estimate audit risk based on publicly available IRS audit rate data and known patterns.
+ *
+ * THIS IS NOT LEGAL ADVICE. This is a statistical estimate based on published IRS data.
+ * Actual audit selection involves many factors not captured here.
+ */
+export function assessAuditRisk(profile) {
+    const factors = [];
+    let baseScore = 1; // Everyone starts at 1
+    // Factor 1: Income level (IRS audits high earners disproportionately)
+    if (profile.agi > 1_000_000) {
+        factors.push({
+            id: "high_income",
+            label: "High income",
+            contribution: 2,
+            description: "AGI over $1M has historically higher audit rates (~2-4% vs ~0.4% average)",
+            severity: "concern",
+        });
+        baseScore += 2;
+    }
+    else if (profile.agi > 500_000) {
+        factors.push({
+            id: "elevated_income",
+            label: "Elevated income",
+            contribution: 1,
+            description: "AGI $500K-$1M has moderately elevated audit rates",
+            severity: "warning",
+        });
+        baseScore += 1;
+    }
+    // Factor 2: Schedule C with high expenses
+    if (profile.scheduleCNet !== undefined && profile.scheduleCExpenses !== undefined) {
+        const expenseRatio = profile.scheduleCNet !== 0
+            ? profile.scheduleCExpenses / Math.abs(profile.scheduleCNet + profile.scheduleCExpenses)
+            : 0;
+        if (profile.scheduleCNet < 0) {
+            factors.push({
+                id: "schedule_c_loss",
+                label: "Schedule C loss",
+                contribution: 2,
+                description: "Reporting a business loss increases scrutiny, especially if recurring",
+                severity: "concern",
+            });
+            baseScore += 2;
+        }
+        else if (expenseRatio > 0.75) {
+            factors.push({
+                id: "high_expense_ratio",
+                label: "High expense-to-income ratio",
+                contribution: 1,
+                description: `Schedule C expenses are ${(expenseRatio * 100).toFixed(0)}% of gross receipts`,
+                severity: "warning",
+            });
+            baseScore += 1;
+        }
+    }
+    // Factor 3: Home office deduction
+    if (profile.hasHomeOffice && profile.scheduleCNet !== undefined) {
+        factors.push({
+            id: "home_office",
+            label: "Home office deduction",
+            contribution: 1,
+            description: "Home office deductions receive additional scrutiny — ensure exclusive and regular use",
+            severity: "warning",
+        });
+        baseScore += 1;
+    }
+    // Factor 4: Large charitable deductions relative to income
+    if (profile.charitableDeductions !== undefined && profile.agi > 0) {
+        const charitableRatio = profile.charitableDeductions / profile.agi;
+        if (charitableRatio > 0.3) {
+            factors.push({
+                id: "high_charitable",
+                label: "Large charitable deductions",
+                contribution: 2,
+                description: `Charitable deductions are ${(charitableRatio * 100).toFixed(0)}% of AGI (above typical levels)`,
+                severity: "concern",
+            });
+            baseScore += 2;
+        }
+    }
+    // Factor 5: Crypto activity
+    if (profile.hasCryptoActivity) {
+        factors.push({
+            id: "crypto_activity",
+            label: "Cryptocurrency activity",
+            contribution: 1,
+            description: "IRS has increased focus on crypto reporting compliance",
+            severity: "info",
+        });
+        baseScore += 1;
+    }
+    // Factor 6: Very low income with high deductions
+    if (profile.agi > 0 && profile.agi < 25_000 && profile.useItemized && profile.totalItemized !== undefined) {
+        if (profile.totalItemized > profile.agi * 0.5) {
+            factors.push({
+                id: "low_income_high_deductions",
+                label: "Low income with high itemized deductions",
+                contribution: 1,
+                description: "Itemized deductions exceeding 50% of AGI on low income may draw attention",
+                severity: "warning",
+            });
+            baseScore += 1;
+        }
+    }
+    // Factor 7: EITC (IRS audits EITC returns at elevated rates — unfortunately)
+    if (profile.agi > 0 && profile.agi < 60_000 && profile.filingStatus !== "married_filing_separately") {
+        // We note this but don't add to score — the elevated rate is an IRS enforcement choice,
+        // not an indicator the taxpayer did anything wrong.
+        factors.push({
+            id: "eitc_eligible_range",
+            label: "EITC income range",
+            contribution: 0,
+            description: "EITC-eligible returns are audited at higher-than-average rates (IRS enforcement priority)",
+            severity: "info",
+        });
+    }
+    // Cap at 10
+    const score = Math.min(10, Math.max(1, baseScore));
+    const riskLevel = score <= 2 ? "low" :
+        score <= 4 ? "moderate" :
+            score <= 6 ? "elevated" : "high";
+    return {
+        score,
+        riskLevel,
+        factors,
+        disclaimer: "This is a statistical estimate based on published IRS audit rate data, not legal or tax advice. " +
+            "Actual audit selection involves many factors not captured here. Always report income accurately " +
+            "and keep documentation for all deductions.",
+    };
+}
+//# sourceMappingURL=scorer.js.map

package/dist/src/engine/audit-risk/scorer.js.map

@@ -0,0 +1 @@
+{"version":3,"file":"scorer.js","sourceRoot":"","sources":["../../../../src/engine/audit-risk/scorer.ts"],"names":[],"mappings":"AA+BA;;;;;GAKG;AACH,MAAM,UAAU,eAAe,CAAC,OAAmB;IACjD,MAAM,OAAO,GAAsB,EAAE,CAAC;IACtC,IAAI,SAAS,GAAG,CAAC,CAAC,CAAC,uBAAuB;IAE1C,sEAAsE;IACtE,IAAI,OAAO,CAAC,GAAG,GAAG,SAAS,EAAE,CAAC;QAC5B,OAAO,CAAC,IAAI,CAAC;YACX,EAAE,EAAE,aAAa;YACjB,KAAK,EAAE,aAAa;YACpB,YAAY,EAAE,CAAC;YACf,WAAW,EAAE,2EAA2E;YACxF,QAAQ,EAAE,SAAS;SACpB,CAAC,CAAC;QACH,SAAS,IAAI,CAAC,CAAC;IACjB,CAAC;SAAM,IAAI,OAAO,CAAC,GAAG,GAAG,OAAO,EAAE,CAAC;QACjC,OAAO,CAAC,IAAI,CAAC;YACX,EAAE,EAAE,iBAAiB;YACrB,KAAK,EAAE,iBAAiB;YACxB,YAAY,EAAE,CAAC;YACf,WAAW,EAAE,mDAAmD;YAChE,QAAQ,EAAE,SAAS;SACpB,CAAC,CAAC;QACH,SAAS,IAAI,CAAC,CAAC;IACjB,CAAC;IAED,0CAA0C;IAC1C,IAAI,OAAO,CAAC,YAAY,KAAK,SAAS,IAAI,OAAO,CAAC,iBAAiB,KAAK,SAAS,EAAE,CAAC;QAClF,MAAM,YAAY,GAAG,OAAO,CAAC,YAAY,KAAK,CAAC;YAC7C,CAAC,CAAC,OAAO,CAAC,iBAAiB,GAAG,IAAI,CAAC,GAAG,CAAC,OAAO,CAAC,YAAY,GAAG,OAAO,CAAC,iBAAiB,CAAC;YACxF,CAAC,CAAC,CAAC,CAAC;QAEN,IAAI,OAAO,CAAC,YAAY,GAAG,CAAC,EAAE,CAAC;YAC7B,OAAO,CAAC,IAAI,CAAC;gBACX,EAAE,EAAE,iBAAiB;gBACrB,KAAK,EAAE,iBAAiB;gBACxB,YAAY,EAAE,CAAC;gBACf,WAAW,EAAE,uEAAuE;gBACpF,QAAQ,EAAE,SAAS;aACpB,CAAC,CAAC;YACH,SAAS,IAAI,CAAC,CAAC;QACjB,CAAC;aAAM,IAAI,YAAY,GAAG,IAAI,EAAE,CAAC;YAC/B,OAAO,CAAC,IAAI,CAAC;gBACX,EAAE,EAAE,oBAAoB;gBACxB,KAAK,EAAE,8BAA8B;gBACrC,YAAY,EAAE,CAAC;gBACf,WAAW,EAAE,2BAA2B,CAAC,YAAY,GAAG,GAAG,CAAC,CAAC,OAAO,CAAC,CAAC,CAAC,qBAAqB;gBAC5F,QAAQ,EAAE,SAAS;aACpB,CAAC,CAAC;YACH,SAAS,IAAI,CAAC,CAAC;QACjB,CAAC;IACH,CAAC;IAED,kCAAkC;IAClC,IAAI,OAAO,CAAC,aAAa,IAAI,OAAO,CAAC,YAAY,KAAK,SAAS,EAAE,CAAC;QAChE,OAAO,CAAC,IAAI,CAAC;YACX,EAAE,EAAE,aAAa;YACjB,KAAK,EAAE,uBAAuB;YAC9B,YAAY,EAAE,CAAC;YACf,WAAW,EAAE,uFAAuF;YACpG,QAAQ,EAAE,SAAS;SACpB,CAAC,CAAC;QACH,SAAS,IAAI,CAAC,CAAC;IACjB,CAAC;IAED,2DAA2D;IAC3D,IAAI,OAAO,CAAC,oBAAoB,KAAK,SAAS,IAAI,OAAO,CAAC,GAAG,GAAG,CAAC,EAAE,CAAC;QAClE,MAAM,eAAe,GAAG,OAAO,CAAC,oBAAoB,GAAG,OAAO,CAAC,GAAG,CAAC;QACnE,IAAI,eAAe,GAAG,GAAG,EAAE,CAAC;YAC1B,OAAO,CAAC,IAAI,CAAC;gBACX,EAAE,EAAE,iBAAiB;gBACrB,KAAK,EAAE,6BAA6B;gBACpC,YAAY,EAAE,CAAC;gBACf,WAAW,EAAE,6BAA6B,CAAC,eAAe,GAAG,GAAG,CAAC,CAAC,OAAO,CAAC,CAAC,CAAC,iCAAiC;gBAC7G,QAAQ,EAAE,SAAS;aACpB,CAAC,CAAC;YACH,SAAS,IAAI,CAAC,CAAC;QACjB,CAAC;IACH,CAAC;IAED,4BAA4B;IAC5B,IAAI,OAAO,CAAC,iBAAiB,EAAE,CAAC;QAC9B,OAAO,CAAC,IAAI,CAAC;YACX,EAAE,EAAE,iBAAiB;YACrB,KAAK,EAAE,yBAAyB;YAChC,YAAY,EAAE,CAAC;YACf,WAAW,EAAE,wDAAwD;YACrE,QAAQ,EAAE,MAAM;SACjB,CAAC,CAAC;QACH,SAAS,IAAI,CAAC,CAAC;IACjB,CAAC;IAED,iDAAiD;IACjD,IAAI,OAAO,CAAC,GAAG,GAAG,CAAC,IAAI,OAAO,CAAC,GAAG,GAAG,MAAM,IAAI,OAAO,CAAC,WAAW,IAAI,OAAO,CAAC,aAAa,KAAK,SAAS,EAAE,CAAC;QAC1G,IAAI,OAAO,CAAC,aAAa,GAAG,OAAO,CAAC,GAAG,GAAG,GAAG,EAAE,CAAC;YAC9C,OAAO,CAAC,IAAI,CAAC;gBACX,EAAE,EAAE,4BAA4B;gBAChC,KAAK,EAAE,0CAA0C;gBACjD,YAAY,EAAE,CAAC;gBACf,WAAW,EAAE,2EAA2E;gBACxF,QAAQ,EAAE,SAAS;aACpB,CAAC,CAAC;YACH,SAAS,IAAI,CAAC,CAAC;QACjB,CAAC;IACH,CAAC;IAED,6EAA6E;IAC7E,IAAI,OAAO,CAAC,GAAG,GAAG,CAAC,IAAI,OAAO,CAAC,GAAG,GAAG,MAAM,IAAI,OAAO,CAAC,YAAY,KAAK,2BAA2B,EAAE,CAAC;QACpG,wFAAwF;QACxF,oDAAoD;QACpD,OAAO,CAAC,IAAI,CAAC;YACX,EAAE,EAAE,qBAAqB;YACzB,KAAK,EAAE,mBAAmB;YAC1B,YAAY,EAAE,CAAC;YACf,WAAW,EAAE,2FAA2F;YACxG,QAAQ,EAAE,MAAM;SACjB,CAAC,CAAC;IACL,CAAC;IAED,YAAY;IACZ,MAAM,KAAK,GAAG,IAAI,CAAC,GAAG,CAAC,EAAE,EAAE,IAAI,CAAC,GAAG,CAAC,CAAC,EAAE,SAAS,CAAC,CAAC,CAAC;IAEnD,MAAM,SAAS,GACb,KAAK,IAAI,CAAC,CAAC,CAAC,CAAC,KAAK,CAAC,CAAC;QACpB,KAAK,IAAI,CAAC,CAAC,CAAC,CAAC,UAAU,CAAC,CAAC;YACzB,KAAK,IAAI,CAAC,CAAC,CAAC,CAAC,UAAU,CAAC,CAAC,CAAC,MAAM,CAAC;IAEnC,OAAO;QACL,KAAK;QACL,SAAS;QACT,OAAO;QACP,UAAU,EACR,kGAAkG;YAClG,kGAAkG;YAClG,4CAA4C;KAC/C,CAAC;AACJ,CAAC"}

package/dist/src/engine/crypto/cost-basis.d.ts

@@ -0,0 +1,19 @@
+import type { ParsedCryptoLot, CryptoDisposal, RawCryptoTransaction } from "./transaction-parser.js";
+export type CostBasisMethod = "fifo" | "lifo" | "specific-id";
+export declare function calculateDisposals(lots: ParsedCryptoLot[], sales: RawCryptoTransaction[], method?: CostBasisMethod): CryptoDisposal[];
+export interface CryptoTaxSummary {
+    totalProceeds: number;
+    totalCostBasis: number;
+    totalGainOrLoss: number;
+    shortTermGain: number;
+    shortTermLoss: number;
+    longTermGain: number;
+    longTermLoss: number;
+    netShortTerm: number;
+    netLongTerm: number;
+    disposalCount: number;
+    stakingIncome: number;
+    miningIncome: number;
+    airdropIncome: number;
+}
+export declare function summarizeCryptoTax(disposals: CryptoDisposal[], transactions: RawCryptoTransaction[]): CryptoTaxSummary;

package/dist/src/engine/crypto/cost-basis.js

@@ -0,0 +1,115 @@
+const ONE_YEAR_MS = 365.25 * 24 * 60 * 60 * 1000;
+export function calculateDisposals(lots, sales, method = "fifo") {
+    // Clone lots so we can mutate remaining amounts
+    const availableLots = lots.map((lot) => ({
+        ...lot,
+        remaining: lot.amount,
+        costBasisPerUnit: lot.amount > 0 ? lot.costBasis / lot.amount : 0,
+    }));
+    const disposals = [];
+    let disposalCounter = 0;
+    for (const sale of sales.filter((tx) => tx.type === "sell" || tx.type === "trade")) {
+        let amountToSell = sale.amount;
+        const proceedsPerUnit = sale.amount > 0 ? sale.totalValue / sale.amount : 0;
+        const saleDate = new Date(sale.date);
+        const lotAllocations = [];
+        let totalCostBasis = 0;
+        // Filter lots for the same asset
+        const assetLots = availableLots.filter((lot) => lot.asset === sale.asset && lot.remaining > 0);
+        // Sort by method
+        if (method === "fifo") {
+            assetLots.sort((a, b) => new Date(a.dateAcquired).getTime() - new Date(b.dateAcquired).getTime());
+        }
+        else if (method === "lifo") {
+            assetLots.sort((a, b) => new Date(b.dateAcquired).getTime() - new Date(a.dateAcquired).getTime());
+        }
+        // specific-id would require explicit lot matching — not implemented in auto mode
+        for (const lot of assetLots) {
+            if (amountToSell <= 0)
+                break;
+            const amountFromLot = Math.min(lot.remaining, amountToSell);
+            const costBasisFromLot = amountFromLot * lot.costBasisPerUnit;
+            lotAllocations.push({
+                lotId: lot.id,
+                amountUsed: amountFromLot,
+                costBasis: roundCurrency(costBasisFromLot),
+            });
+            totalCostBasis += costBasisFromLot;
+            lot.remaining -= amountFromLot;
+            amountToSell -= amountFromLot;
+        }
+        if (amountToSell > 0.0001) {
+            // Sold more than owned — flag this but still create the disposal
+            totalCostBasis = 0; // Unknown cost basis for excess
+        }
+        const proceeds = sale.totalValue - (sale.fee ?? 0);
+        const gainOrLoss = proceeds - totalCostBasis;
+        // Determine holding period from the earliest lot used
+        const earliestLotDate = lotAllocations.length > 0
+            ? new Date(availableLots.find((l) => l.id === lotAllocations[0].lotId)?.dateAcquired ?? sale.date)
+            : saleDate;
+        const holdingPeriodMs = saleDate.getTime() - earliestLotDate.getTime();
+        const holdingPeriod = holdingPeriodMs > ONE_YEAR_MS ? "long-term" : "short-term";
+        disposalCounter++;
+        disposals.push({
+            id: `disposal-${disposalCounter}`,
+            asset: sale.asset,
+            dateSold: sale.date,
+            proceeds: roundCurrency(proceeds),
+            amount: sale.amount,
+            costBasis: roundCurrency(totalCostBasis),
+            gainOrLoss: roundCurrency(gainOrLoss),
+            holdingPeriod,
+            lots: lotAllocations,
+        });
+    }
+    return disposals;
+}
+export function summarizeCryptoTax(disposals, transactions) {
+    let shortTermGain = 0;
+    let shortTermLoss = 0;
+    let longTermGain = 0;
+    let longTermLoss = 0;
+    for (const d of disposals) {
+        if (d.holdingPeriod === "short-term") {
+            if (d.gainOrLoss >= 0)
+                shortTermGain += d.gainOrLoss;
+            else
+                shortTermLoss += Math.abs(d.gainOrLoss);
+        }
+        else {
+            if (d.gainOrLoss >= 0)
+                longTermGain += d.gainOrLoss;
+            else
+                longTermLoss += Math.abs(d.gainOrLoss);
+        }
+    }
+    const stakingIncome = transactions
+        .filter((tx) => tx.type === "staking_reward")
+        .reduce((sum, tx) => sum + tx.totalValue, 0);
+    const miningIncome = transactions
+        .filter((tx) => tx.type === "mining")
+        .reduce((sum, tx) => sum + tx.totalValue, 0);
+    const airdropIncome = transactions
+        .filter((tx) => tx.type === "airdrop")
+        .reduce((sum, tx) => sum + tx.totalValue, 0);
+    return {
+        totalProceeds: roundCurrency(disposals.reduce((sum, d) => sum + d.proceeds, 0)),
+        totalCostBasis: roundCurrency(disposals.reduce((sum, d) => sum + d.costBasis, 0)),
+        totalGainOrLoss: roundCurrency(disposals.reduce((sum, d) => sum + d.gainOrLoss, 0)),
+        shortTermGain: roundCurrency(shortTermGain),
+        shortTermLoss: roundCurrency(shortTermLoss),
+        longTermGain: roundCurrency(longTermGain),
+        longTermLoss: roundCurrency(longTermLoss),
+        netShortTerm: roundCurrency(shortTermGain - shortTermLoss),
+        netLongTerm: roundCurrency(longTermGain - longTermLoss),
+        disposalCount: disposals.length,
+        stakingIncome: roundCurrency(stakingIncome),
+        miningIncome: roundCurrency(miningIncome),
+        airdropIncome: roundCurrency(airdropIncome),
+    };
+}
+function roundCurrency(value) {
+    return Number(value.toFixed(2));
+}
+//# sourceMappingURL=cost-basis.js.map

package/dist/src/engine/crypto/cost-basis.js.map

@@ -0,0 +1 @@
+{"version":3,"file":"cost-basis.js","sourceRoot":"","sources":["../../../../src/engine/crypto/cost-basis.ts"],"names":[],"mappings":"AAIA,MAAM,WAAW,GAAG,MAAM,GAAG,EAAE,GAAG,EAAE,GAAG,EAAE,GAAG,IAAI,CAAC;AAEjD,MAAM,UAAU,kBAAkB,CAChC,IAAuB,EACvB,KAA6B,EAC7B,SAA0B,MAAM;IAEhC,gDAAgD;IAChD,MAAM,aAAa,GAAG,IAAI,CAAC,GAAG,CAAC,CAAC,GAAG,EAAE,EAAE,CAAC,CAAC;QACvC,GAAG,GAAG;QACN,SAAS,EAAE,GAAG,CAAC,MAAM;QACrB,gBAAgB,EAAE,GAAG,CAAC,MAAM,GAAG,CAAC,CAAC,CAAC,CAAC,GAAG,CAAC,SAAS,GAAG,GAAG,CAAC,MAAM,CAAC,CAAC,CAAC,CAAC;KAClE,CAAC,CAAC,CAAC;IAEJ,MAAM,SAAS,GAAqB,EAAE,CAAC;IACvC,IAAI,eAAe,GAAG,CAAC,CAAC;IAExB,KAAK,MAAM,IAAI,IAAI,KAAK,CAAC,MAAM,CAAC,CAAC,EAAE,EAAE,EAAE,CAAC,EAAE,CAAC,IAAI,KAAK,MAAM,IAAI,EAAE,CAAC,IAAI,KAAK,OAAO,CAAC,EAAE,CAAC;QACnF,IAAI,YAAY,GAAG,IAAI,CAAC,MAAM,CAAC;QAC/B,MAAM,eAAe,GAAG,IAAI,CAAC,MAAM,GAAG,CAAC,CAAC,CAAC,CAAC,IAAI,CAAC,UAAU,GAAG,IAAI,CAAC,MAAM,CAAC,CAAC,CAAC,CAAC,CAAC;QAC5E,MAAM,QAAQ,GAAG,IAAI,IAAI,CAAC,IAAI,CAAC,IAAI,CAAC,CAAC;QACrC,MAAM,cAAc,GAA2B,EAAE,CAAC;QAClD,IAAI,cAAc,GAAG,CAAC,CAAC;QAEvB,iCAAiC;QACjC,MAAM,SAAS,GAAG,aAAa,CAAC,MAAM,CACpC,CAAC,GAAG,EAAE,EAAE,CAAC,GAAG,CAAC,KAAK,KAAK,IAAI,CAAC,KAAK,IAAI,GAAG,CAAC,SAAS,GAAG,CAAC,CACvD,CAAC;QAEF,iBAAiB;QACjB,IAAI,MAAM,KAAK,MAAM,EAAE,CAAC;YACtB,SAAS,CAAC,IAAI,CAAC,CAAC,CAAC,EAAE,CAAC,EAAE,EAAE,CAAC,IAAI,IAAI,CAAC,CAAC,CAAC,YAAY,CAAC,CAAC,OAAO,EAAE,GAAG,IAAI,IAAI,CAAC,CAAC,CAAC,YAAY,CAAC,CAAC,OAAO,EAAE,CAAC,CAAC;QACpG,CAAC;aAAM,IAAI,MAAM,KAAK,MAAM,EAAE,CAAC;YAC7B,SAAS,CAAC,IAAI,CAAC,CAAC,CAAC,EAAE,CAAC,EAAE,EAAE,CAAC,IAAI,IAAI,CAAC,CAAC,CAAC,YAAY,CAAC,CAAC,OAAO,EAAE,GAAG,IAAI,IAAI,CAAC,CAAC,CAAC,YAAY,CAAC,CAAC,OAAO,EAAE,CAAC,CAAC;QACpG,CAAC;QACD,iFAAiF;QAEjF,KAAK,MAAM,GAAG,IAAI,SAAS,EAAE,CAAC;YAC5B,IAAI,YAAY,IAAI,CAAC;gBAAE,MAAM;YAE7B,MAAM,aAAa,GAAG,IAAI,CAAC,GAAG,CAAC,GAAG,CAAC,SAAS,EAAE,YAAY,CAAC,CAAC;YAC5D,MAAM,gBAAgB,GAAG,aAAa,GAAG,GAAG,CAAC,gBAAgB,CAAC;YAE9D,cAAc,CAAC,IAAI,CAAC;gBAClB,KAAK,EAAE,GAAG,CAAC,EAAE;gBACb,UAAU,EAAE,aAAa;gBACzB,SAAS,EAAE,aAAa,CAAC,gBAAgB,CAAC;aAC3C,CAAC,CAAC;YAEH,cAAc,IAAI,gBAAgB,CAAC;YACnC,GAAG,CAAC,SAAS,IAAI,aAAa,CAAC;YAC/B,YAAY,IAAI,aAAa,CAAC;QAChC,CAAC;QAED,IAAI,YAAY,GAAG,MAAM,EAAE,CAAC;YAC1B,iEAAiE;YACjE,cAAc,GAAG,CAAC,CAAC,CAAC,gCAAgC;QACtD,CAAC;QAED,MAAM,QAAQ,GAAG,IAAI,CAAC,UAAU,GAAG,CAAC,IAAI,CAAC,GAAG,IAAI,CAAC,CAAC,CAAC;QACnD,MAAM,UAAU,GAAG,QAAQ,GAAG,cAAc,CAAC;QAE7C,sDAAsD;QACtD,MAAM,eAAe,GAAG,cAAc,CAAC,MAAM,GAAG,CAAC;YAC/C,CAAC,CAAC,IAAI,IAAI,CAAC,aAAa,CAAC,IAAI,CAAC,CAAC,CAAC,EAAE,EAAE,CAAC,CAAC,CAAC,EAAE,KAAK,cAAc,CAAC,CAAC,CAAE,CAAC,KAAK,CAAC,EAAE,YAAY,IAAI,IAAI,CAAC,IAAI,CAAC;YACnG,CAAC,CAAC,QAAQ,CAAC;QACb,MAAM,eAAe,GAAG,QAAQ,CAAC,OAAO,EAAE,GAAG,eAAe,CAAC,OAAO,EAAE,CAAC;QACvE,MAAM,aAAa,GACjB,eAAe,GAAG,WAAW,CAAC,CAAC,CAAC,WAAW,CAAC,CAAC,CAAC,YAAY,CAAC;QAE7D,eAAe,EAAE,CAAC;QAClB,SAAS,CAAC,IAAI,CAAC;YACb,EAAE,EAAE,YAAY,eAAe,EAAE;YACjC,KAAK,EAAE,IAAI,CAAC,KAAK;YACjB,QAAQ,EAAE,IAAI,CAAC,IAAI;YACnB,QAAQ,EAAE,aAAa,CAAC,QAAQ,CAAC;YACjC,MAAM,EAAE,IAAI,CAAC,MAAM;YACnB,SAAS,EAAE,aAAa,CAAC,cAAc,CAAC;YACxC,UAAU,EAAE,aAAa,CAAC,UAAU,CAAC;YACrC,aAAa;YACb,IAAI,EAAE,cAAc;SACrB,CAAC,CAAC;IACL,CAAC;IAED,OAAO,SAAS,CAAC;AACnB,CAAC;AAkBD,MAAM,UAAU,kBAAkB,CAChC,SAA2B,EAC3B,YAAoC;IAEpC,IAAI,aAAa,GAAG,CAAC,CAAC;IACtB,IAAI,aAAa,GAAG,CAAC,CAAC;IACtB,IAAI,YAAY,GAAG,CAAC,CAAC;IACrB,IAAI,YAAY,GAAG,CAAC,CAAC;IAErB,KAAK,MAAM,CAAC,IAAI,SAAS,EAAE,CAAC;QAC1B,IAAI,CAAC,CAAC,aAAa,KAAK,YAAY,EAAE,CAAC;YACrC,IAAI,CAAC,CAAC,UAAU,IAAI,CAAC;gBAAE,aAAa,IAAI,CAAC,CAAC,UAAU,CAAC;;gBAChD,aAAa,IAAI,IAAI,CAAC,GAAG,CAAC,CAAC,CAAC,UAAU,CAAC,CAAC;QAC/C,CAAC;aAAM,CAAC;YACN,IAAI,CAAC,CAAC,UAAU,IAAI,CAAC;gBAAE,YAAY,IAAI,CAAC,CAAC,UAAU,CAAC;;gBAC/C,YAAY,IAAI,IAAI,CAAC,GAAG,CAAC,CAAC,CAAC,UAAU,CAAC,CAAC;QAC9C,CAAC;IACH,CAAC;IAED,MAAM,aAAa,GAAG,YAAY;SAC/B,MAAM,CAAC,CAAC,EAAE,EAAE,EAAE,CAAC,EAAE,CAAC,IAAI,KAAK,gBAAgB,CAAC;SAC5C,MAAM,CAAC,CAAC,GAAG,EAAE,EAAE,EAAE,EAAE,CAAC,GAAG,GAAG,EAAE,CAAC,UAAU,EAAE,CAAC,CAAC,CAAC;IAE/C,MAAM,YAAY,GAAG,YAAY;SAC9B,MAAM,CAAC,CAAC,EAAE,EAAE,EAAE,CAAC,EAAE,CAAC,IAAI,KAAK,QAAQ,CAAC;SACpC,MAAM,CAAC,CAAC,GAAG,EAAE,EAAE,EAAE,EAAE,CAAC,GAAG,GAAG,EAAE,CAAC,UAAU,EAAE,CAAC,CAAC,CAAC;IAE/C,MAAM,aAAa,GAAG,YAAY;SAC/B,MAAM,CAAC,CAAC,EAAE,EAAE,EAAE,CAAC,EAAE,CAAC,IAAI,KAAK,SAAS,CAAC;SACrC,MAAM,CAAC,CAAC,GAAG,EAAE,EAAE,EAAE,EAAE,CAAC,GAAG,GAAG,EAAE,CAAC,UAAU,EAAE,CAAC,CAAC,CAAC;IAE/C,OAAO;QACL,aAAa,EAAE,aAAa,CAAC,SAAS,CAAC,MAAM,CAAC,CAAC,GAAG,EAAE,CAAC,EAAE,EAAE,CAAC,GAAG,GAAG,CAAC,CAAC,QAAQ,EAAE,CAAC,CAAC,CAAC;QAC/E,cAAc,EAAE,aAAa,CAAC,SAAS,CAAC,MAAM,CAAC,CAAC,GAAG,EAAE,CAAC,EAAE,EAAE,CAAC,GAAG,GAAG,CAAC,CAAC,SAAS,EAAE,CAAC,CAAC,CAAC;QACjF,eAAe,EAAE,aAAa,CAAC,SAAS,CAAC,MAAM,CAAC,CAAC,GAAG,EAAE,CAAC,EAAE,EAAE,CAAC,GAAG,GAAG,CAAC,CAAC,UAAU,EAAE,CAAC,CAAC,CAAC;QACnF,aAAa,EAAE,aAAa,CAAC,aAAa,CAAC;QAC3C,aAAa,EAAE,aAAa,CAAC,aAAa,CAAC;QAC3C,YAAY,EAAE,aAAa,CAAC,YAAY,CAAC;QACzC,YAAY,EAAE,aAAa,CAAC,YAAY,CAAC;QACzC,YAAY,EAAE,aAAa,CAAC,aAAa,GAAG,aAAa,CAAC;QAC1D,WAAW,EAAE,aAAa,CAAC,YAAY,GAAG,YAAY,CAAC;QACvD,aAAa,EAAE,SAAS,CAAC,MAAM;QAC/B,aAAa,EAAE,aAAa,CAAC,aAAa,CAAC;QAC3C,YAAY,EAAE,aAAa,CAAC,YAAY,CAAC;QACzC,aAAa,EAAE,aAAa,CAAC,aAAa,CAAC;KAC5C,CAAC;AACJ,CAAC;AAED,SAAS,aAAa,CAAC,KAAa;IAClC,OAAO,MAAM,CAAC,KAAK,CAAC,OAAO,CAAC,CAAC,CAAC,CAAC,CAAC;AAClC,CAAC"}

package/dist/src/engine/crypto/transaction-parser.d.ts

@@ -0,0 +1,36 @@
+export interface RawCryptoTransaction {
+    date: string;
+    type: "buy" | "sell" | "trade" | "staking_reward" | "mining" | "airdrop" | "transfer";
+    asset: string;
+    amount: number;
+    pricePerUnit: number;
+    totalValue: number;
+    fee?: number | undefined;
+    exchange?: string | undefined;
+}
+export interface ParsedCryptoLot {
+    id: string;
+    asset: string;
+    dateAcquired: string;
+    costBasis: number;
+    amount: number;
+    source: "purchase" | "staking" | "mining" | "airdrop" | "trade";
+    exchange?: string | undefined;
+}
+export interface CryptoDisposal {
+    id: string;
+    asset: string;
+    dateSold: string;
+    proceeds: number;
+    amount: number;
+    costBasis: number;
+    gainOrLoss: number;
+    holdingPeriod: "short-term" | "long-term";
+    lots: Array<{
+        lotId: string;
+        amountUsed: number;
+        costBasis: number;
+    }>;
+}
+export declare function parseCsvTransactions(csv: string, exchange: string): RawCryptoTransaction[];
+export declare function buildLotsFromTransactions(transactions: RawCryptoTransaction[]): ParsedCryptoLot[];

package/dist/src/engine/crypto/transaction-parser.js

@@ -0,0 +1,124 @@
+export function parseCsvTransactions(csv, exchange) {
+    const lines = csv.trim().split("\n");
+    if (lines.length < 2)
+        return [];
+    const headers = lines[0].toLowerCase().split(",").map((h) => h.trim());
+    const transactions = [];
+    for (let i = 1; i < lines.length; i++) {
+        const values = lines[i].split(",").map((v) => v.trim().replace(/^"|"$/g, ""));
+        const row = {};
+        for (let j = 0; j < headers.length; j++) {
+            row[headers[j]] = values[j] ?? "";
+        }
+        const parsed = mapExchangeRow(row, exchange);
+        if (parsed) {
+            transactions.push({ ...parsed, exchange });
+        }
+    }
+    return transactions;
+}
+function mapExchangeRow(row, exchange) {
+    switch (exchange.toLowerCase()) {
+        case "coinbase": return mapCoinbaseRow(row);
+        case "kraken": return mapKrakenRow(row);
+        case "binance": return mapBinanceRow(row);
+        default: return mapGenericRow(row);
+    }
+}
+function mapCoinbaseRow(row) {
+    const type = mapTransactionType(row["type"] ?? row["transaction type"] ?? "");
+    if (!type)
+        return null;
+    return {
+        date: row["timestamp"] ?? row["date"] ?? "",
+        type,
+        asset: row["asset"] ?? row["currency"] ?? "",
+        amount: parseFloat(row["quantity"] ?? row["amount"] ?? "0"),
+        pricePerUnit: parseFloat(row["spot price at transaction"] ?? row["price"] ?? "0"),
+        totalValue: parseFloat(row["total (inclusive of fees and/or spread)"] ?? row["total"] ?? "0"),
+        fee: parseFloat(row["fees and/or spread"] ?? row["fee"] ?? "0") || undefined,
+    };
+}
+function mapKrakenRow(row) {
+    const type = mapTransactionType(row["type"] ?? "");
+    if (!type)
+        return null;
+    return {
+        date: row["time"] ?? row["date"] ?? "",
+        type,
+        asset: row["pair"] ?? row["asset"] ?? "",
+        amount: Math.abs(parseFloat(row["vol"] ?? row["amount"] ?? "0")),
+        pricePerUnit: parseFloat(row["price"] ?? "0"),
+        totalValue: Math.abs(parseFloat(row["cost"] ?? row["total"] ?? "0")),
+        fee: parseFloat(row["fee"] ?? "0") || undefined,
+    };
+}
+function mapBinanceRow(row) {
+    const type = mapTransactionType(row["operation"] ?? row["type"] ?? "");
+    if (!type)
+        return null;
+    return {
+        date: row["utc_time"] ?? row["date"] ?? "",
+        type,
+        asset: row["coin"] ?? row["asset"] ?? "",
+        amount: parseFloat(row["change"] ?? row["amount"] ?? "0"),
+        pricePerUnit: 0, // Binance CSV often doesn't include price — caller must enrich
+        totalValue: parseFloat(row["total"] ?? "0"),
+    };
+}
+function mapGenericRow(row) {
+    const type = mapTransactionType(row["type"] ?? row["transaction_type"] ?? "");
+    if (!type)
+        return null;
+    return {
+        date: row["date"] ?? row["timestamp"] ?? "",
+        type,
+        asset: row["asset"] ?? row["currency"] ?? row["coin"] ?? "",
+        amount: parseFloat(row["amount"] ?? row["quantity"] ?? "0"),
+        pricePerUnit: parseFloat(row["price"] ?? row["price_per_unit"] ?? "0"),
+        totalValue: parseFloat(row["total"] ?? row["total_value"] ?? "0"),
+        fee: parseFloat(row["fee"] ?? "0") || undefined,
+    };
+}
+function mapTransactionType(raw) {
+    const normalized = raw.toLowerCase().trim();
+    if (["buy", "purchase"].includes(normalized))
+        return "buy";
+    if (["sell"].includes(normalized))
+        return "sell";
+    if (["trade", "swap", "convert"].includes(normalized))
+        return "trade";
+    if (["staking_reward", "staking", "reward", "earn"].includes(normalized))
+        return "staking_reward";
+    if (["mining", "mined"].includes(normalized))
+        return "mining";
+    if (["airdrop"].includes(normalized))
+        return "airdrop";
+    if (["send", "receive", "transfer", "deposit", "withdrawal"].includes(normalized))
+        return "transfer";
+    return null;
+}
+export function buildLotsFromTransactions(transactions) {
+    const lots = [];
+    let lotCounter = 0;
+    for (const tx of transactions) {
+        if (tx.type === "buy" || tx.type === "trade" || tx.type === "staking_reward" || tx.type === "mining" || tx.type === "airdrop") {
+            lotCounter++;
+            const source = tx.type === "staking_reward" ? "staking" :
+                tx.type === "mining" ? "mining" :
+                    tx.type === "airdrop" ? "airdrop" :
+                        tx.type === "trade" ? "trade" : "purchase";
+            lots.push({
+                id: `lot-${lotCounter}`,
+                asset: tx.asset,
+                dateAcquired: tx.date,
+                costBasis: tx.totalValue + (tx.fee ?? 0),
+                amount: tx.amount,
+                source,
+                exchange: tx.exchange,
+            });
+        }
+    }
+    return lots;
+}
+//# sourceMappingURL=transaction-parser.js.map

package/dist/src/engine/crypto/transaction-parser.js.map

@@ -0,0 +1 @@
+{"version":3,"file":"transaction-parser.js","sourceRoot":"","sources":["../../../../src/engine/crypto/transaction-parser.ts"],"names":[],"mappings":"AAiCA,MAAM,UAAU,oBAAoB,CAAC,GAAW,EAAE,QAAgB;IAChE,MAAM,KAAK,GAAG,GAAG,CAAC,IAAI,EAAE,CAAC,KAAK,CAAC,IAAI,CAAC,CAAC;IACrC,IAAI,KAAK,CAAC,MAAM,GAAG,CAAC;QAAE,OAAO,EAAE,CAAC;IAEhC,MAAM,OAAO,GAAG,KAAK,CAAC,CAAC,CAAE,CAAC,WAAW,EAAE,CAAC,KAAK,CAAC,GAAG,CAAC,CAAC,GAAG,CAAC,CAAC,CAAC,EAAE,EAAE,CAAC,CAAC,CAAC,IAAI,EAAE,CAAC,CAAC;IACxE,MAAM,YAAY,GAA2B,EAAE,CAAC;IAEhD,KAAK,IAAI,CAAC,GAAG,CAAC,EAAE,CAAC,GAAG,KAAK,CAAC,MAAM,EAAE,CAAC,EAAE,EAAE,CAAC;QACtC,MAAM,MAAM,GAAG,KAAK,CAAC,CAAC,CAAE,CAAC,KAAK,CAAC,GAAG,CAAC,CAAC,GAAG,CAAC,CAAC,CAAC,EAAE,EAAE,CAAC,CAAC,CAAC,IAAI,EAAE,CAAC,OAAO,CAAC,QAAQ,EAAE,EAAE,CAAC,CAAC,CAAC;QAC/E,MAAM,GAAG,GAA2B,EAAE,CAAC;QACvC,KAAK,IAAI,CAAC,GAAG,CAAC,EAAE,CAAC,GAAG,OAAO,CAAC,MAAM,EAAE,CAAC,EAAE,EAAE,CAAC;YACxC,GAAG,CAAC,OAAO,CAAC,CAAC,CAAE,CAAC,GAAG,MAAM,CAAC,CAAC,CAAC,IAAI,EAAE,CAAC;QACrC,CAAC;QAED,MAAM,MAAM,GAAG,cAAc,CAAC,GAAG,EAAE,QAAQ,CAAC,CAAC;QAC7C,IAAI,MAAM,EAAE,CAAC;YACX,YAAY,CAAC,IAAI,CAAC,EAAE,GAAG,MAAM,EAAE,QAAQ,EAAE,CAAC,CAAC;QAC7C,CAAC;IACH,CAAC;IAED,OAAO,YAAY,CAAC;AACtB,CAAC;AAED,SAAS,cAAc,CAAC,GAA2B,EAAE,QAAgB;IACnE,QAAQ,QAAQ,CAAC,WAAW,EAAE,EAAE,CAAC;QAC/B,KAAK,UAAU,CAAC,CAAC,OAAO,cAAc,CAAC,GAAG,CAAC,CAAC;QAC5C,KAAK,QAAQ,CAAC,CAAC,OAAO,YAAY,CAAC,GAAG,CAAC,CAAC;QACxC,KAAK,SAAS,CAAC,CAAC,OAAO,aAAa,CAAC,GAAG,CAAC,CAAC;QAC1C,OAAO,CAAC,CAAC,OAAO,aAAa,CAAC,GAAG,CAAC,CAAC;IACrC,CAAC;AACH,CAAC;AAED,SAAS,cAAc,CAAC,GAA2B;IACjD,MAAM,IAAI,GAAG,kBAAkB,CAAC,GAAG,CAAC,MAAM,CAAC,IAAI,GAAG,CAAC,kBAAkB,CAAC,IAAI,EAAE,CAAC,CAAC;IAC9E,IAAI,CAAC,IAAI;QAAE,OAAO,IAAI,CAAC;IAEvB,OAAO;QACL,IAAI,EAAE,GAAG,CAAC,WAAW,CAAC,IAAI,GAAG,CAAC,MAAM,CAAC,IAAI,EAAE;QAC3C,IAAI;QACJ,KAAK,EAAE,GAAG,CAAC,OAAO,CAAC,IAAI,GAAG,CAAC,UAAU,CAAC,IAAI,EAAE;QAC5C,MAAM,EAAE,UAAU,CAAC,GAAG,CAAC,UAAU,CAAC,IAAI,GAAG,CAAC,QAAQ,CAAC,IAAI,GAAG,CAAC;QAC3D,YAAY,EAAE,UAAU,CAAC,GAAG,CAAC,2BAA2B,CAAC,IAAI,GAAG,CAAC,OAAO,CAAC,IAAI,GAAG,CAAC;QACjF,UAAU,EAAE,UAAU,CAAC,GAAG,CAAC,yCAAyC,CAAC,IAAI,GAAG,CAAC,OAAO,CAAC,IAAI,GAAG,CAAC;QAC7F,GAAG,EAAE,UAAU,CAAC,GAAG,CAAC,oBAAoB,CAAC,IAAI,GAAG,CAAC,KAAK,CAAC,IAAI,GAAG,CAAC,IAAI,SAAS;KAC7E,CAAC;AACJ,CAAC;AAED,SAAS,YAAY,CAAC,GAA2B;IAC/C,MAAM,IAAI,GAAG,kBAAkB,CAAC,GAAG,CAAC,MAAM,CAAC,IAAI,EAAE,CAAC,CAAC;IACnD,IAAI,CAAC,IAAI;QAAE,OAAO,IAAI,CAAC;IAEvB,OAAO;QACL,IAAI,EAAE,GAAG,CAAC,MAAM,CAAC,IAAI,GAAG,CAAC,MAAM,CAAC,IAAI,EAAE;QACtC,IAAI;QACJ,KAAK,EAAE,GAAG,CAAC,MAAM,CAAC,IAAI,GAAG,CAAC,OAAO,CAAC,IAAI,EAAE;QACxC,MAAM,EAAE,IAAI,CAAC,GAAG,CAAC,UAAU,CAAC,GAAG,CAAC,KAAK,CAAC,IAAI,GAAG,CAAC,QAAQ,CAAC,IAAI,GAAG,CAAC,CAAC;QAChE,YAAY,EAAE,UAAU,CAAC,GAAG,CAAC,OAAO,CAAC,IAAI,GAAG,CAAC;QAC7C,UAAU,EAAE,IAAI,CAAC,GAAG,CAAC,UAAU,CAAC,GAAG,CAAC,MAAM,CAAC,IAAI,GAAG,CAAC,OAAO,CAAC,IAAI,GAAG,CAAC,CAAC;QACpE,GAAG,EAAE,UAAU,CAAC,GAAG,CAAC,KAAK,CAAC,IAAI,GAAG,CAAC,IAAI,SAAS;KAChD,CAAC;AACJ,CAAC;AAED,SAAS,aAAa,CAAC,GAA2B;IAChD,MAAM,IAAI,GAAG,kBAAkB,CAAC,GAAG,CAAC,WAAW,CAAC,IAAI,GAAG,CAAC,MAAM,CAAC,IAAI,EAAE,CAAC,CAAC;IACvE,IAAI,CAAC,IAAI;QAAE,OAAO,IAAI,CAAC;IAEvB,OAAO;QACL,IAAI,EAAE,GAAG,CAAC,UAAU,CAAC,IAAI,GAAG,CAAC,MAAM,CAAC,IAAI,EAAE;QAC1C,IAAI;QACJ,KAAK,EAAE,GAAG,CAAC,MAAM,CAAC,IAAI,GAAG,CAAC,OAAO,CAAC,IAAI,EAAE;QACxC,MAAM,EAAE,UAAU,CAAC,GAAG,CAAC,QAAQ,CAAC,IAAI,GAAG,CAAC,QAAQ,CAAC,IAAI,GAAG,CAAC;QACzD,YAAY,EAAE,CAAC,EAAE,+DAA+D;QAChF,UAAU,EAAE,UAAU,CAAC,GAAG,CAAC,OAAO,CAAC,IAAI,GAAG,CAAC;KAC5C,CAAC;AACJ,CAAC;AAED,SAAS,aAAa,CAAC,GAA2B;IAChD,MAAM,IAAI,GAAG,kBAAkB,CAAC,GAAG,CAAC,MAAM,CAAC,IAAI,GAAG,CAAC,kBAAkB,CAAC,IAAI,EAAE,CAAC,CAAC;IAC9E,IAAI,CAAC,IAAI;QAAE,OAAO,IAAI,CAAC;IAEvB,OAAO;QACL,IAAI,EAAE,GAAG,CAAC,MAAM,CAAC,IAAI,GAAG,CAAC,WAAW,CAAC,IAAI,EAAE;QAC3C,IAAI;QACJ,KAAK,EAAE,GAAG,CAAC,OAAO,CAAC,IAAI,GAAG,CAAC,UAAU,CAAC,IAAI,GAAG,CAAC,MAAM,CAAC,IAAI,EAAE;QAC3D,MAAM,EAAE,UAAU,CAAC,GAAG,CAAC,QAAQ,CAAC,IAAI,GAAG,CAAC,UAAU,CAAC,IAAI,GAAG,CAAC;QAC3D,YAAY,EAAE,UAAU,CAAC,GAAG,CAAC,OAAO,CAAC,IAAI,GAAG,CAAC,gBAAgB,CAAC,IAAI,GAAG,CAAC;QACtE,UAAU,EAAE,UAAU,CAAC,GAAG,CAAC,OAAO,CAAC,IAAI,GAAG,CAAC,aAAa,CAAC,IAAI,GAAG,CAAC;QACjE,GAAG,EAAE,UAAU,CAAC,GAAG,CAAC,KAAK,CAAC,IAAI,GAAG,CAAC,IAAI,SAAS;KAChD,CAAC;AACJ,CAAC;AAED,SAAS,kBAAkB,CAAC,GAAW;IACrC,MAAM,UAAU,GAAG,GAAG,CAAC,WAAW,EAAE,CAAC,IAAI,EAAE,CAAC;IAC5C,IAAI,CAAC,KAAK,EAAE,UAAU,CAAC,CAAC,QAAQ,CAAC,UAAU,CAAC;QAAE,OAAO,KAAK,CAAC;IAC3D,IAAI,CAAC,MAAM,CAAC,CAAC,QAAQ,CAAC,UAAU,CAAC;QAAE,OAAO,MAAM,CAAC;IACjD,IAAI,CAAC,OAAO,EAAE,MAAM,EAAE,SAAS,CAAC,CAAC,QAAQ,CAAC,UAAU,CAAC;QAAE,OAAO,OAAO,CAAC;IACtE,IAAI,CAAC,gBAAgB,EAAE,SAAS,EAAE,QAAQ,EAAE,MAAM,CAAC,CAAC,QAAQ,CAAC,UAAU,CAAC;QAAE,OAAO,gBAAgB,CAAC;IAClG,IAAI,CAAC,QAAQ,EAAE,OAAO,CAAC,CAAC,QAAQ,CAAC,UAAU,CAAC;QAAE,OAAO,QAAQ,CAAC;IAC9D,IAAI,CAAC,SAAS,CAAC,CAAC,QAAQ,CAAC,UAAU,CAAC;QAAE,OAAO,SAAS,CAAC;IACvD,IAAI,CAAC,MAAM,EAAE,SAAS,EAAE,UAAU,EAAE,SAAS,EAAE,YAAY,CAAC,CAAC,QAAQ,CAAC,UAAU,CAAC;QAAE,OAAO,UAAU,CAAC;IACrG,OAAO,IAAI,CAAC;AACd,CAAC;AAED,MAAM,UAAU,yBAAyB,CAAC,YAAoC;IAC5E,MAAM,IAAI,GAAsB,EAAE,CAAC;IACnC,IAAI,UAAU,GAAG,CAAC,CAAC;IAEnB,KAAK,MAAM,EAAE,IAAI,YAAY,EAAE,CAAC;QAC9B,IAAI,EAAE,CAAC,IAAI,KAAK,KAAK,IAAI,EAAE,CAAC,IAAI,KAAK,OAAO,IAAI,EAAE,CAAC,IAAI,KAAK,gBAAgB,IAAI,EAAE,CAAC,IAAI,KAAK,QAAQ,IAAI,EAAE,CAAC,IAAI,KAAK,SAAS,EAAE,CAAC;YAC9H,UAAU,EAAE,CAAC;YACb,MAAM,MAAM,GACV,EAAE,CAAC,IAAI,KAAK,gBAAgB,CAAC,CAAC,CAAC,SAAS,CAAC,CAAC;gBAC1C,EAAE,CAAC,IAAI,KAAK,QAAQ,CAAC,CAAC,CAAC,QAAQ,CAAC,CAAC;oBACjC,EAAE,CAAC,IAAI,KAAK,SAAS,CAAC,CAAC,CAAC,SAAS,CAAC,CAAC;wBACnC,EAAE,CAAC,IAAI,KAAK,OAAO,CAAC,CAAC,CAAC,OAAO,CAAC,CAAC,CAAC,UAAU,CAAC;YAE7C,IAAI,CAAC,IAAI,CAAC;gBACR,EAAE,EAAE,OAAO,UAAU,EAAE;gBACvB,KAAK,EAAE,EAAE,CAAC,KAAK;gBACf,YAAY,EAAE,EAAE,CAAC,IAAI;gBACrB,SAAS,EAAE,EAAE,CAAC,UAAU,GAAG,CAAC,EAAE,CAAC,GAAG,IAAI,CAAC,CAAC;gBACxC,MAAM,EAAE,EAAE,CAAC,MAAM;gBACjB,MAAM;gBACN,QAAQ,EAAE,EAAE,CAAC,QAAQ;aACtB,CAAC,CAAC;QACL,CAAC;IACH,CAAC;IAED,OAAO,IAAI,CAAC;AACd,CAAC"}

package/dist/src/engine/crypto/wash-sale.d.ts

@@ -0,0 +1,25 @@
+import type { CryptoDisposal, ParsedCryptoLot } from "./transaction-parser.js";
+export interface WashSaleResult {
+    disallowedLoss: number;
+    adjustedDisposals: CryptoDisposal[];
+    washSaleEvents: WashSaleEvent[];
+}
+export interface WashSaleEvent {
+    disposalId: string;
+    asset: string;
+    originalLoss: number;
+    disallowedAmount: number;
+    replacementLotId: string;
+    reason: string;
+}
+/**
+ * Detect wash sales in crypto disposals.
+ *
+ * The IRS hasn't definitively required wash sale rules for crypto (as of 2025),
+ * but applying them is the conservative approach and aligns with pending legislation.
+ *
+ * Wash sale: selling at a loss and buying substantially identical asset within
+ * 30 days before or after the sale. The loss is disallowed and added to the
+ * replacement lot's cost basis.
+ */
+export declare function detectWashSales(disposals: CryptoDisposal[], lots: ParsedCryptoLot[]): WashSaleResult;

package/dist/src/engine/crypto/wash-sale.js

@@ -0,0 +1,51 @@
+const WASH_SALE_WINDOW_MS = 30 * 24 * 60 * 60 * 1000; // 30 days
+/**
+ * Detect wash sales in crypto disposals.
+ *
+ * The IRS hasn't definitively required wash sale rules for crypto (as of 2025),
+ * but applying them is the conservative approach and aligns with pending legislation.
+ *
+ * Wash sale: selling at a loss and buying substantially identical asset within
+ * 30 days before or after the sale. The loss is disallowed and added to the
+ * replacement lot's cost basis.
+ */
+export function detectWashSales(disposals, lots) {
+    const events = [];
+    const adjustedDisposals = disposals.map((d) => ({ ...d }));
+    let totalDisallowed = 0;
+    for (const disposal of adjustedDisposals) {
+        // Only check losses
+        if (disposal.gainOrLoss >= 0)
+            continue;
+        const saleDate = new Date(disposal.dateSold).getTime();
+        const windowStart = saleDate - WASH_SALE_WINDOW_MS;
+        const windowEnd = saleDate + WASH_SALE_WINDOW_MS;
+        // Look for replacement purchases of the same asset within the window
+        const replacementLot = lots.find((lot) => {
+            if (lot.asset !== disposal.asset)
+                return false;
+            const acquiredDate = new Date(lot.dateAcquired).getTime();
+            return acquiredDate >= windowStart && acquiredDate <= windowEnd && acquiredDate !== saleDate;
+        });
+        if (replacementLot) {
+            const disallowedAmount = Math.abs(disposal.gainOrLoss);
+            totalDisallowed += disallowedAmount;
+            events.push({
+                disposalId: disposal.id,
+                asset: disposal.asset,
+                originalLoss: disposal.gainOrLoss,
+                disallowedAmount,
+                replacementLotId: replacementLot.id,
+                reason: `Substantially identical asset (${disposal.asset}) purchased within 30 days of sale at a loss`,
+            });
+            // Adjust the disposal: loss is disallowed
+            disposal.gainOrLoss = 0;
+        }
+    }
+    return {
+        disallowedLoss: Number(totalDisallowed.toFixed(2)),
+        adjustedDisposals,
+        washSaleEvents: events,
+    };
+}
+//# sourceMappingURL=wash-sale.js.map

package/dist/src/engine/crypto/wash-sale.js.map

@@ -0,0 +1 @@
+{"version":3,"file":"wash-sale.js","sourceRoot":"","sources":["../../../../src/engine/crypto/wash-sale.ts"],"names":[],"mappings":"AAiBA,MAAM,mBAAmB,GAAG,EAAE,GAAG,EAAE,GAAG,EAAE,GAAG,EAAE,GAAG,IAAI,CAAC,CAAC,UAAU;AAEhE;;;;;;;;;GASG;AACH,MAAM,UAAU,eAAe,CAC7B,SAA2B,EAC3B,IAAuB;IAEvB,MAAM,MAAM,GAAoB,EAAE,CAAC;IACnC,MAAM,iBAAiB,GAAG,SAAS,CAAC,GAAG,CAAC,CAAC,CAAC,EAAE,EAAE,CAAC,CAAC,EAAE,GAAG,CAAC,EAAE,CAAC,CAAC,CAAC;IAC3D,IAAI,eAAe,GAAG,CAAC,CAAC;IAExB,KAAK,MAAM,QAAQ,IAAI,iBAAiB,EAAE,CAAC;QACzC,oBAAoB;QACpB,IAAI,QAAQ,CAAC,UAAU,IAAI,CAAC;YAAE,SAAS;QAEvC,MAAM,QAAQ,GAAG,IAAI,IAAI,CAAC,QAAQ,CAAC,QAAQ,CAAC,CAAC,OAAO,EAAE,CAAC;QACvD,MAAM,WAAW,GAAG,QAAQ,GAAG,mBAAmB,CAAC;QACnD,MAAM,SAAS,GAAG,QAAQ,GAAG,mBAAmB,CAAC;QAEjD,qEAAqE;QACrE,MAAM,cAAc,GAAG,IAAI,CAAC,IAAI,CAAC,CAAC,GAAG,EAAE,EAAE;YACvC,IAAI,GAAG,CAAC,KAAK,KAAK,QAAQ,CAAC,KAAK;gBAAE,OAAO,KAAK,CAAC;YAC/C,MAAM,YAAY,GAAG,IAAI,IAAI,CAAC,GAAG,CAAC,YAAY,CAAC,CAAC,OAAO,EAAE,CAAC;YAC1D,OAAO,YAAY,IAAI,WAAW,IAAI,YAAY,IAAI,SAAS,IAAI,YAAY,KAAK,QAAQ,CAAC;QAC/F,CAAC,CAAC,CAAC;QAEH,IAAI,cAAc,EAAE,CAAC;YACnB,MAAM,gBAAgB,GAAG,IAAI,CAAC,GAAG,CAAC,QAAQ,CAAC,UAAU,CAAC,CAAC;YACvD,eAAe,IAAI,gBAAgB,CAAC;YAEpC,MAAM,CAAC,IAAI,CAAC;gBACV,UAAU,EAAE,QAAQ,CAAC,EAAE;gBACvB,KAAK,EAAE,QAAQ,CAAC,KAAK;gBACrB,YAAY,EAAE,QAAQ,CAAC,UAAU;gBACjC,gBAAgB;gBAChB,gBAAgB,EAAE,cAAc,CAAC,EAAE;gBACnC,MAAM,EAAE,kCAAkC,QAAQ,CAAC,KAAK,8CAA8C;aACvG,CAAC,CAAC;YAEH,0CAA0C;YAC1C,QAAQ,CAAC,UAAU,GAAG,CAAC,CAAC;QAC1B,CAAC;IACH,CAAC;IAED,OAAO;QACL,cAAc,EAAE,MAAM,CAAC,eAAe,CAAC,OAAO,CAAC,CAAC,CAAC,CAAC;QAClD,iBAAiB;QACjB,cAAc,EAAE,MAAM;KACvB,CAAC;AACJ,CAAC"}

package/dist/src/engine/equity/espp.d.ts

@@ -0,0 +1,41 @@
+export interface EsppPurchaseResult {
+    purchaseDate: string;
+    shares: number;
+    purchasePrice: number;
+    fairMarketValue: number;
+    discount: number;
+    costBasis: number;
+}
+export interface EsppSaleResult {
+    dispositionType: "qualifying" | "disqualifying";
+    ordinaryIncome: number;
+    capitalGain: number;
+    totalGain: number;
+    proceeds: number;
+    adjustedCostBasis: number;
+}
+/**
+ * Calculate the purchase details of an ESPP transaction.
+ *
+ * Employees typically buy shares at 85% of the lower of (FMV at offering
+ * start, FMV at purchase date). The discount is a future tax liability
+ * waiting to happen — the IRS always gets its cut.
+ */
+export declare function calculateEsppPurchase(shares: number, purchasePrice: number, fairMarketValue: number, purchaseDate: string): EsppPurchaseResult;
+/**
+ * Calculate the tax consequences of selling ESPP shares.
+ *
+ * Qualifying disposition (both required):
+ *   - >2 years from offering date
+ *   - >1 year from purchase date
+ *   Ordinary income = lesser of:
+ *     (a) actual gain (sale price - purchase price) × shares
+ *     (b) offering discount (offering FMV × discount %) × shares
+ *   For simplicity, we use (FMV at purchase - purchase price) as the
+ *   discount baseline when offering-date FMV isn't provided.
+ *
+ * Disqualifying disposition:
+ *   Ordinary income = (FMV at purchase - purchase price) × shares
+ *   Capital gain = total gain - ordinary income
+ */
+export declare function calculateEsppSale(purchase: EsppPurchaseResult, salePrice: number, saleDate: string, offeringDate: string): EsppSaleResult;