src/fed2019/Form8959.ts

   1 import { Form, TaxReturn } from '../core';
   2 import { Line, AccumulatorLine, ComputedLine, ReferenceLine } from '../core/Line';
   3 import { clampToZero } from '../core/Math';
   4
   5 import Form1040, { FilingStatus } from './Form1040';
   6 import W2 from './W2';
   7
   8 export default class Form8959 extends Form<Form8959['_lines']> {
   9   readonly name = '8959';
  10
  11   protected readonly _lines = {
  12     '1': new AccumulatorLine(W2, '5', 'Medicare wages'),
  13     // 2 is not supported (Unreported tips from Form 4137)
  14     // 3 is not supported (Wages from Form 8919)
  15     '4': new ComputedLine((tr): number => {
  16       // Should include 2-3.
  17       return this.getValue(tr, '1');
  18     }),
  19     '5': new ComputedLine((tr): number => {
  20       return Form8959.filingStatusLimit(tr.getForm(Form1040).getInput('filingStatus'));
  21     }),
  22     '6': new ComputedLine((tr): number => {
  23       return clampToZero(this.getValue(tr, '4') - this.getValue(tr, '5'));
  24     }),
  25     '7': new ComputedLine((tr): 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): number => {
  32       // Should include 13 and 17.
  33       return this.getValue(tr, '7');
  34     }),
  35
  36     '19': new AccumulatorLine(W2, '6', 'Medicare tax withheld'),
  37     '20': new ReferenceLine(Form8959 as any, '1'),
  38     '21': new ComputedLine((tr): number => {
  39       return this.getValue(tr, '20') * 0.0145;
  40     }, 'Regular Medicare withholding on Medicare wages'),
  41     '22': new ComputedLine((tr): number => {
  42       return clampToZero(this.getValue(tr, '19') - this.getValue(tr, '21'));
  43     }, 'Additional Medicare withholding on Medicare wages'),
  44     // 23 is not supported (Additional Medicare Tax withholding on railroad retirement (RRTA) compensation)
  45     '24': new ComputedLine((tr): number => {
  46       // Should include 23.
  47       return this.getValue(tr, '22');
  48     }),
  49   };
  50
  51   static filingStatusLimit(filingStatus: FilingStatus): number {
  52     switch (filingStatus) {
  53       case FilingStatus.Single:                return 200000;
  54       case FilingStatus.MarriedFilingJoint:    return 250000;
  55       case FilingStatus.MarriedFilingSeparate: return 125000;
  56     }
  57   }
  58 };