src/fed2019/Form8959.ts

   1 // Copyright 2020 Blue Static <https://www.bluestatic.org>
   2 // This program is free software licensed under the GNU General Public License,
   3 // version 3.0. The full text of the license can be found in LICENSE.txt.
   4 // SPDX-License-Identifier: GPL-3.0-only
   5
   6 import { Form, TaxReturn } from '../core';
   7 import { Line, AccumulatorLine, ComputedLine, ReferenceLine } from '../core/Line';
   8 import { clampToZero } from '../core/Math';
   9
  10 import Form1040, { FilingStatus } from './Form1040';
  11 import W2 from './W2';
  12
  13 export default class Form8959 extends Form<Form8959['_lines']> {
  14   readonly name = '8959';
  15
  16   protected readonly _lines = {
  17     '1': new AccumulatorLine(W2, '5', 'Medicare wages'),
  18     // 2 is not supported (Unreported tips from Form 4137)
  19     // 3 is not supported (Wages from Form 8919)
  20     '4': new ComputedLine((tr): number => {
  21       // Should include 2-3.
  22       return this.getValue(tr, '1');
  23     }),
  24     '5': new ComputedLine((tr): number => {
  25       return Form8959.filingStatusLimit(tr.getForm(Form1040).filingStatus);
  26     }),
  27     '6': new ComputedLine((tr): number => {
  28       return clampToZero(this.getValue(tr, '4') - this.getValue(tr, '5'));
  29     }),
  30     '7': new ComputedLine((tr): number => {
  31       return this.getValue(tr, '6') * 0.009;
  32     }, 'Additional Medicare tax on Medicare wages'),
  33
  34     // All of Section 2 and 3 skipped.
  35
  36     '18': new ComputedLine((tr): number => {
  37       // Should include 13 and 17.
  38       return this.getValue(tr, '7');
  39     }),
  40
  41     '19': new AccumulatorLine(W2, '6', 'Medicare tax withheld'),
  42     '20': new ReferenceLine(Form8959 as any, '1'),
  43     '21': new ComputedLine((tr): number => {
  44       return this.getValue(tr, '20') * 0.0145;
  45     }, 'Regular Medicare withholding on Medicare wages'),
  46     '22': new ComputedLine((tr): number => {
  47       return clampToZero(this.getValue(tr, '19') - this.getValue(tr, '21'));
  48     }, 'Additional Medicare withholding on Medicare wages'),
  49     // 23 is not supported (Additional Medicare Tax withholding on railroad retirement (RRTA) compensation)
  50     '24': new ComputedLine((tr): number => {
  51       // Should include 23.
  52       return this.getValue(tr, '22');
  53     }),
  54   };
  55
  56   static filingStatusLimit(filingStatus: FilingStatus): number {
  57     switch (filingStatus) {
  58       case FilingStatus.Single:                return 200000;
  59       case FilingStatus.MarriedFilingJoint:    return 250000;
  60       case FilingStatus.MarriedFilingSeparate: return 125000;
  61     }
  62   }
  63 };