Add taxes library
Doug Coleman
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Doug Coleman
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Calculate federal and state tax withholdings
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USING: kernel money taxes tools.test ;
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IN: temporary
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[
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426 23
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] [
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12000 2008 3 f <w4> <federal> net biweekly
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dollars/cents
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] unit-test
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[
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426 23
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] [
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12000 2008 3 t <w4> <federal> net biweekly
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dollars/cents
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] unit-test
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[
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684 4
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] [
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20000 2008 3 f <w4> <federal> net biweekly
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dollars/cents
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] unit-test
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[
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804 58
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] [
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24000 2008 3 f <w4> <federal> net biweekly
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dollars/cents
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] unit-test
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[
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831 31
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] [
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24000 2008 3 t <w4> <federal> net biweekly
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dollars/cents
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] unit-test
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[
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780 81
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] [
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24000 2008 3 f <w4> <minnesota> net biweekly
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dollars/cents
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] unit-test
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[
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818 76
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] [
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24000 2008 3 t <w4> <minnesota> net biweekly
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dollars/cents
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] unit-test
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[
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2124 39
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] [
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78250 2008 3 f <w4> <minnesota> net biweekly
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dollars/cents
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] unit-test
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[
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2321 76
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] [
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78250 2008 3 t <w4> <minnesota> net biweekly
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dollars/cents
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] unit-test
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[
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2612 63
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] [
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100000 2008 3 f <w4> <minnesota> net biweekly
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dollars/cents
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] unit-test
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[
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22244 52
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] [
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1000000 2008 3 f <w4> <minnesota> net biweekly
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dollars/cents
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] unit-test
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[
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578357 40
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] [
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1000000 2008 3 f <w4> <minnesota> net
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dollars/cents
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] unit-test
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[
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588325 41
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] [
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1000000 2008 3 t <w4> <minnesota> net
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dollars/cents
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] unit-test
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USING: arrays assocs kernel math math.intervals namespaces
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sequences combinators.lib money ;
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IN: taxes
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: monthly ( x -- y ) 12 / ;
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: semimonthly ( x -- y ) 24 / ;
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: biweekly ( x -- y ) 26 / ;
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: weekly ( x -- y ) 52 / ;
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: daily ( x -- y ) 360 / ;
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! Each employee fills out a w4
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TUPLE: w4 year allowances married? ;
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C: <w4> w4
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: allowance ( -- x ) 3500 ; inline
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: calculate-w4-allowances ( w4 -- x )
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w4-allowances allowance * ;
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! Withhold: FICA, Medicare, Federal (FICA is social security)
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: fica-tax-rate ( -- x ) DECIMAL: .062 ; inline
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! Base rate -- income over this rate is not taxed
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TUPLE: fica-base-unknown ;
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: fica-base-rate ( year -- x )
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H{
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{ 2008 102000 }
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{ 2007 97500 }
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} at* [ T{ fica-base-unknown } throw ] unless ;
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: fica-tax ( salary w4 -- x )
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w4-year fica-base-rate min fica-tax-rate * ;
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! Employer tax only, not withheld
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: futa-tax-rate ( -- x ) DECIMAL: .062 ; inline
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! No base rate for medicare; all wages subject
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: medicare-tax-rate ( -- x ) DECIMAL: .0145 ; inline
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: medicare-tax ( salary w4 -- x ) drop medicare-tax-rate * ;
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MIXIN: collector
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GENERIC: adjust-allowances ( salary w4 collector -- newsalary )
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GENERIC: withholding ( salary w4 collector -- x )
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GENERIC: net ( salary w4 collector -- x )
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TUPLE: tax-table single married ;
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: <tax-table> ( single married class -- obj )
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>r tax-table construct-boa r> construct-delegate ;
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: tax-bracket-range dup second swap first - ;
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: tax-bracket ( tax salary triples -- tax salary )
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[ [ tax-bracket-range min ] keep third * + ] 2keep
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tax-bracket-range [-] ;
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: tax ( salary triples -- x )
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0 -rot [ tax-bracket ] each drop ;
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: marriage-table ( w4 tax-table -- triples )
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swap w4-married?
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[ tax-table-married ] [ tax-table-single ] if ;
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: federal-tax ( salary w4 tax-table -- n )
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[ adjust-allowances ] 2keep marriage-table tax ;
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! http://www.irs.gov/pub/irs-pdf/p15.pdf
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! Table 7 ANNUAL Payroll Period
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: federal-single ( -- triples )
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{
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{ 0 2650 DECIMAL: 0 }
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{ 2650 10300 DECIMAL: .10 }
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{ 10300 33960 DECIMAL: .15 }
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{ 33960 79725 DECIMAL: .25 }
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{ 79725 166500 DECIMAL: .28 }
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{ 166500 359650 DECIMAL: .33 }
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{ 359650 1/0. DECIMAL: .35 }
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} ;
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: federal-married ( -- triples )
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{
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{ 0 8000 DECIMAL: 0 }
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{ 8000 23550 DECIMAL: .10 }
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{ 23550 72150 DECIMAL: .15 }
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{ 72150 137850 DECIMAL: .25 }
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{ 137850 207700 DECIMAL: .28 }
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{ 207700 365100 DECIMAL: .33 }
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{ 365100 1/0. DECIMAL: .35 }
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} ;
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TUPLE: federal ;
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INSTANCE: federal collector
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: <federal> ( -- obj )
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federal-single federal-married federal <tax-table> ;
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M: federal adjust-allowances ( salary w4 collector -- newsalary )
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drop calculate-w4-allowances - ;
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M: federal withholding ( salary w4 tax-table -- x )
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[ federal-tax ] 3keep drop
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[ fica-tax ] 2keep
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medicare-tax + + ;
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M: federal net ( salary w4 collector -- x )
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>r dupd r> withholding - ;
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M: collector net ( salary w4 collector -- x )
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>r dupd r>
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[ withholding ] 3keep
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drop <federal> withholding + - ;
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! Minnesota
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: minnesota-single ( -- triples )
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{
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{ 0 1950 DECIMAL: 0 }
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{ 1950 23750 DECIMAL: .0535 }
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{ 23750 73540 DECIMAL: .0705 }
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{ 73540 1/0. DECIMAL: .0785 }
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} ;
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: minnesota-married ( -- triples )
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{
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{ 0 7400 DECIMAL: 0 }
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{ 7400 39260 DECIMAL: .0535 }
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{ 39260 133980 DECIMAL: .0705 }
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{ 133980 1/0. DECIMAL: .0785 }
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} ;
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TUPLE: minnesota ;
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INSTANCE: minnesota collector
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: <minnesota> ( -- obj )
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minnesota-single minnesota-married minnesota <tax-table> ;
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M: minnesota adjust-allowances ( salary w4 collector -- newsalary )
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drop calculate-w4-allowances - ;
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M: minnesota withholding ( salary w4 collector -- x )
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[ adjust-allowances ] 2keep marriage-table tax ;
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