src/fed2019/Form8959.ts

   1 import Form from '../Form';
   2 import TaxReturn from '../TaxReturn';
   3 import { Line, AccumulatorLine, ComputedLine, ReferenceLine } from '../Line';
   4 import { clampToZero } from '../Math';
   5
   6 import Form1040, { FilingStatus } from './Form1040';
   7 import FormW2 from './FormW2';
   8
   9 export default class Form8959 extends Form<Form8959['_lines']> {
  10   readonly name = '8959';
  11
  12   protected readonly _lines = {
  13     '1': new AccumulatorLine(FormW2, '5', 'Medicare wages'),
  14     // 2 is not supported (Unreported tips from Form 4137)
  15     // 3 is not supported (Wages from Form 8919)
  16     '4': new ComputedLine((tr): number => {
  17       // Should include 2-3.
  18       return this.getValue(tr, '1');
  19     }),
  20     '5': new ComputedLine((tr): number => {
  21       return Form8959.filingStatusLimit(tr.getForm(Form1040).getInput('filingStatus'));
  22     }),
  23     '6': new ComputedLine((tr): number => {
  24       return clampToZero(this.getValue(tr, '4') - this.getValue(tr, '5'));
  25     }),
  26     '7': new ComputedLine((tr): number => {
  27       return this.getValue(tr, '6') * 0.009;
  28     }, 'Additional Medicare tax on Medicare wages'),
  29
  30     // All of Section 2 and 3 skipped.
  31
  32     '18': new ComputedLine((tr): number => {
  33       // Should include 13 and 17.
  34       return this.getValue(tr, '7');
  35     }),
  36
  37     '19': new AccumulatorLine(FormW2, '6', 'Medicare tax withheld'),
  38     '20': new ReferenceLine(Form8959 as any, '1'),
  39     '21': new ComputedLine((tr): number => {
  40       return this.getValue(tr, '20') * 0.0145;
  41     }, 'Regular Medicare withholding on Medicare wages'),
  42     '22': new ComputedLine((tr): number => {
  43       return clampToZero(this.getValue(tr, '19') - this.getValue(tr, '21'));
  44     }, 'Additional Medicare withholding on Medicare wages'),
  45     // 23 is not supported (Additional Medicare Tax withholding on railroad retirement (RRTA) compensation)
  46     '24': new ComputedLine((tr): number => {
  47       // Should include 23.
  48       return this.getValue(tr, '22');
  49     }),
  50   };
  51
  52   static filingStatusLimit(filingStatus: FilingStatus): number {
  53     switch (filingStatus) {
  54       case FilingStatus.Single:                return 200000;
  55       case FilingStatus.MarriedFilingJoint:    return 250000;
  56       case FilingStatus.MarriedFilingSeparate: return 125000;
  57     }
  58   }
  59 };