src/fed2019/Form8959.ts

   1 import Form from '../Form';
   2 import TaxReturn from '../TaxReturn';
   3 import { Line, AccumulatorLine, ComputedLine, ReferenceLine } from '../Line';
   4
   5 import Form1040, { FilingStatus } from './Form1040';
   6
   7 export default class Form8959 extends Form<Form8959['_lines']> {
   8   readonly name = '8959';
   9
  10   protected readonly _lines = {
  11     '1': new AccumulatorLine('W-2', '5', 'Medicare wages'),
  12     // 2 is not supported (Unreported tips from Form 4137)
  13     // 3 is not supported (Wages from Form 8919)
  14     '4': new ComputedLine((tr: TaxReturn): number => {
  15       // Should include 2-3.
  16       return this.getValue(tr, '1');
  17     }),
  18     '5': new ComputedLine((tr: TaxReturn): number => {
  19       return Form8959.filingStatusLimit(tr.getForm<Form1040>('1040').getInput('filingStatus'));
  20     }),
  21     '6': new ComputedLine((tr: TaxReturn): number => {
  22       const value = this.getValue(tr, '5') - this.getValue(tr, '4');
  23       return value < 0 ? 0 : value;
  24     }),
  25     '7': new ComputedLine((tr: TaxReturn): number => {
  26       return this.getValue(tr, '6') * 0.009;
  27     }, 'Additional Medicare tax on Medicare wages'),
  28
  29     // All of Section 2 and 3 skipped.
  30
  31     '18': new ComputedLine((tr: TaxReturn): number => {
  32       // Should include 13 and 17.
  33       return this.getValue(tr, '7');
  34     }),
  35
  36     '19': new AccumulatorLine('W-2', '6', 'Medicare tax withheld'),
  37     '20': new ReferenceLine<number>('8595', '1'),
  38     '21': new ComputedLine((tr: TaxReturn): number => {
  39       return this.getValue(tr, '20') * 0.0145;
  40     }, 'Regular Medicare withholding on Medicare wages'),
  41     '22': new ComputedLine((tr: TaxReturn): number => {
  42       const value = this.getValue(tr, '19') - this.getValue(tr, '21');
  43       return value < 0 ? 0 : value;
  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: TaxReturn): 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 };