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, UnsupportedLine, sumFormLines } 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   readonly lines = {
  17     '1': new AccumulatorLine(W2, '5', 'Medicare wages'),
  18     '2': new UnsupportedLine('Unreported tips from Form 4137'),
  19     '3': new UnsupportedLine('Wages from Form 8919'),
  20     '4': new ComputedLine((tr): number => {
  21       return sumFormLines(tr, this, ['1', '2', '3']);
  22     }),
  23     '5': new ComputedLine((tr): number => {
  24       return Form8959.filingStatusLimit(tr.getForm(Form1040).filingStatus);
  25     }),
  26     '6': new ComputedLine((tr): number => {
  27       return clampToZero(this.getValue(tr, '4') - this.getValue(tr, '5'));
  28     }),
  29     '7': new ComputedLine((tr): number => {
  30       return this.getValue(tr, '6') * 0.009;
  31     }, 'Additional Medicare tax on Medicare wages'),
  32
  33     // All of Section 2 and 3 skipped.
  34
  35     '18': new ComputedLine((tr): number => {
  36       // Should include 13 and 17.
  37       return this.getValue(tr, '7');
  38     }),
  39
  40     '19': new AccumulatorLine(W2, '6', 'Medicare tax withheld'),
  41     '20': new ReferenceLine(Form8959 as any, '1'),
  42     '21': new ComputedLine((tr): number => {
  43       return this.getValue(tr, '20') * 0.0145;
  44     }, 'Regular Medicare withholding on Medicare wages'),
  45     '22': new ComputedLine((tr): number => {
  46       return clampToZero(this.getValue(tr, '19') - this.getValue(tr, '21'));
  47     }, 'Additional Medicare withholding on Medicare wages'),
  48     '23': new UnsupportedLine('Additional Medicare Tax withholding on railroad retirement (RRTA) compensation'),
  49     '24': new ComputedLine((tr): number => {
  50       return this.getValue(tr, '22') + this.getValue(tr, '23');
  51     }),
  52   };
  53
  54   static filingStatusLimit(filingStatus: FilingStatus): number {
  55     switch (filingStatus) {
  56       case FilingStatus.Single:                return 200000;
  57       case FilingStatus.MarriedFilingJoint:    return 250000;
  58       case FilingStatus.MarriedFilingSeparate: return 125000;
  59     }
  60   }
  61 };