def main():
ohio_withholding = TaxSchedule([(0, '0.5'), (5000, 1), (10000, 2),
(15000, '2.5'), (20000, 3), (40000, '3.5'),
(80000, 4), (100000, 5)],
Decimal('650') / Decimal('12'))
wage_schedule = ([D('2,500.00')] * 6)
exemptions = 2
pd = compute_payroll(wage_schedule, ohio_withholding.compute_tax_on,
exemptions)
print_report(pd)
def tax_from_tax_table(taxable_income, filing_status):
import csv
import os
here = os.path.dirname(__file__)
with open(os.path.join(here, 'f1040-tax-table.csv')) as f:
for row in csv.DictReader(f):
minimum = Decimal(row['At Least'])
maximum = Decimal(row['But Less Than'])
if minimum <= taxable_income < maximum:
return Decimal(row[filing_status] + '.00')
else:
raise ValueError('not found in tax table')
def compute(form):
f = form
f.line3 = (cents(f.line1) / cents(f.line2)).quantize(
Decimal('0.0001'), rounding=ROUND_HALF_UP)
f.line7 = f.line3
f.line12a = sum(f['line', n, 'a'] for n in range(9, 12))
f.line12b = sum(f['line', n, 'b'] for n in range(9, 12))
f.line13 = cents(f.line12b * f.line7 / hundred)
f.line14 = f.line12a + f.line13
f.line15 = max(zero, f.line8 - f.line14)
f.line22a = sum(f['line', n, 'a'] for n in range(16, 22))
f.line22b = sum(f['line', n, 'b'] for n in range(16, 22))
f.line23 = cents(f.line22b * f.line7)
f.line25 = f.line22a + f.line23 + f.line24
f.line38 = f.line36 - f.line37
f.line39 = cents(f.line38 * f.line7)
f.line41 = cents(f.line39 * f.line40)
f.line26 = min(f.line15, f.line25)
f.line27 = f.line15 - f.line26
f.line29 = f.line41
f.line31 = f.line28 + f.line29 + f.line30
f.line32 = min(f.line27, f.line31)
f.line33 = f.line14 + f.line26 + f.line32
# TODO: f.line34 should really involve casualty loss plus another form!
f.line34 = zero
f.line35 = f.line33 - f.line34
f.line42 = max(zero, f.line25 - f.line26)
f.line43 = max(zero, f.line31 - f.line32)
def compute(form):
f = form
cw = f.carryover_worksheet
cw.line1 = cw.previous_f1040_line41
cw.line2 = max(zero, cw.previous_f1040sd_line21)
cw.line3 = max(zero, cw.line1 + cw.line2)
cw.line4 = min(cw.line2, cw.line3)
cw.line5 = max(zero, -cw.previous_f1040sd_line7)
cw.line6 = max(zero, cw.previous_f1040sd_line15)
cw.line7 = cw.line4 + cw.line6
cw.line8 = max(zero, cw.line5 - cw.line7)
cw.line9 = max(zero, -cw.previous_f1040sd_line15)
cw.line10 = max(zero, cw.previous_f1040sd_line7)
cw.line11 = max(zero, cw.line4 - cw.line5)
cw.line12 = cw.line10 + cw.line11
cw.line13 = max(zero, cw.line9 - cw.line12)
# Part I: Short-Term Capital Gains and Losses
# Part II: Long-Term Capital Gains and Losses
letters = 'efg' if f.form_version < u'2012' else 'deg'
for line in 1, 2, 3, 8, 9, 10:
setattr(
f, 'line{}h'.format(line),
getattr(f, 'line{}{}'.format(line, letters[0])) -
getattr(f, 'line{}{}'.format(line, letters[1])) +
getattr(f, 'line{}{}'.format(line, letters[2])))
if not hasattr(f, 'line6'):
f.line6 = cw.line8
f.line7 = f.line1h + f.line2h + f.line3h + f.line4 + f.line5 - f.line6
if not hasattr(f, 'line14'):
f.line14 = cw.line13
f.line15 = (f.line8h + f.line9h + f.line10h + f.line11 + f.line12 +
f.line13 - f.line14)
# Part III: Summary
f.line16 = f.line7 + f.line15
if f.line16 >= zero:
f.line17 = f.line15 >= zero and f.line16 >= zero
if f.line17:
# TODO: need a pretty error message if line18 or line19 has not
# been filled out.
f.line20 = (not f.line18) and (not f.line19)
else:
f.line20 = None
f.line21 = zero
elif f.line16 < zero:
f.line17 = None
f.line20 = None
f.line21 = min(-f.line16, Decimal('3000.00'))
def __init__(self, brackets, one_allowance=zero):
"""Return a Pandas tax schedule DataFrame.
Each element of `brackets` should be a two-element tuple
``(over, rate)`` like ``(8926, 15)`` giving the base of the tax
bracket in dollars ("if the amount is *over*...") and its tax
rate as a percent. Each value in the tuple should either be a
Decimal, or an integer or string that will be automatically
converted to a Decimal.
The value `one_allowance` should be the amount of any deduction
that gets subtracted from income before the tax is computed.
"""
overs, rates = zip(*brackets)
df = pd.DataFrame({'over': [cents(value) for value in overs]})
df['rate'] = [Decimal(rate) * percent for rate in rates]
df['but_not_over'] = df['over'].shift(-1).fillna(infinity)
self.brackets = df
self.one_allowance = cents(one_allowance)
def compute(form):
f = form
f.line3 = f.line1a + f.line1b + f.line2
if f.line3 >= zero:
f.line4a = cents(Decimal('.9235') * f.line3)
else:
f.line4a = f.line3
f.line4c = f.line4a + f.line4b
if f.line4c < Decimal('400.00'):
f.line5b = zero
f.line6 = zero
f.line8d = zero
f.line9 = zero
f.line10 = zero
f.line11 = zero
f.line12 = zero
f.line13 = zero
return
f.line5b = cents(Decimal('.9235') * f.line5a)
if f.line5b < Decimal('100.00'):
f.line5b = zero
f.line6 = f.line4c + f.line5b
line7 = cents('113700.00')
if f.line8a >= line7:
f.line8d = zero
f.line9 = zero
f.line10 = zero
else:
raise NotImplementedError()
f.line11 = cents(f.line6 * Decimal('.029'))
f.line12 = f.line10 + f.line11
f.line13 = cents(f.line12 * Decimal('0.5'))
def test_cents_round_up(self):
assert cents('1.235') == Decimal('1.24')
def test_cents_round_down(self):
assert cents('1.234') == Decimal('1.23')
"""Routines for computing a payroll.
This module is experimental and cannot yet be exercised though the Luca
command-line tool.
"""
import pandas
from luca.kit import Decimal, cents, zero
from luca.taxes import TaxSchedule, federal_monthly_withholding
# "ss" - Social Security
# "mc" - Medicare
D = lambda s: Decimal(s.replace(',', ''))
ss_limit = D('113700.00')
ss_rate = D('0.062')
mc_rate = D('0.0145')
bluffton_school_rate = D('0.005') # From SDIT_Instructions.pdf
monthly_school_exemption = D('54.17') # From SDIT_Instructions.pdf
def compute_payroll(wage_schedule, state_withholding, exemptions):
"""Return a 2013 payroll schedule as a Pandas DataFrame."""
month_integers = range(1, len(wage_schedule) + 1)
pd = pandas.DataFrame(index=month_integers)
pd['wages'] = wage_schedule
compute = federal_monthly_withholding['MJ'].compute_tax_on
pd['fedwh'] = [compute(amount, exemptions) for amount in wage_schedule]
from luca.kit import Decimal, dsum, zero, zzstr
from luca.taxes import TaxSchedule
title = u'Form 1040: U.S. Individual Income Tax Return'
versions = u'2012', u'2013', u'2014'
filing_statuses = 'S MJ MS HoH QW'.split()
exemptions = {
u'2012': Decimal('3800.00'),
u'2013': Decimal('3900.00'),
u'2014': Decimal('3950.00'),
}
def lines(seq):
if isinstance(seq, str):
seq = seq.split()
return ['line{}'.format(suffix) for suffix in seq]
income_lines = lines('7 8a 8b 9a 9b 10 11 12 13 14 15a 15b '
'16a 16b 17 18 19 20a 20b 21')
income_tally = lines('7 8a 9a 10 11 12 13 14 15b 16b 17 18 19 20b 21')
adjustments = lines('23 24 25 26 27 28 29 30 31a 32 33 34 35')
class info2013:
credits = lines(range(47, 54))
other_taxes = lines('56 57 58 59a 59b 60')
payments = lines(range(62, 64) + ['64a', '64b'] + range(65, 72))
def compute_2012(form):
f = form
# Schedule A
f.line34 = f.line31 + f.line32 + sum(f['line33', x] for x in 'abcdefg')
f.line46 = sum(f['line', number] for number in deductions)
f.line47 = f.line34 - f.line46
# Schedule B
f.line57 = sum(f['line', number] for number in nonbusiness_credits)
# Start of main page
f.line2 = f.line47
f.line3 = f.line1 + f.line2
f.line4 = f.exemptions * dollars('1700')
f.line5 = max(zero, f.line3 - f.line4)
f.line7 = f.line57
f.line8 = max(zero, f.line6 - f.line7)
f.line9 = f.exemptions * dollars('20')
f.line10 = max(zero, f.line8 - f.line9)
f.line10a = f.line10
f.line11 = min(dollars('650'), dollars(f.line10a * f.line11_percent / 100))
f.line12 = f.line10a - f.line11
# Schedule C
f.line59 = f.line3
f.line60_factor = (f.line58 / f.line59).quantize(Decimal('0.0001'))
f.line60 = dollars(f.line12 * f.line60_factor)
f.line62 = min(f.line60, f.line61)
# Schedule D
f.line64 = f.line3
f.line65_factor = (f.line63 / f.line64).quantize(Decimal('0.0001'))
f.line65 = dollars(f.line12 * f.line65_factor)
# Summary of credits
f.line66 = zero
f.line67 = f.line62
f.line68 = f.line65
f.line69 = f.line66 + f.line67 + f.line68
# Main page continued
f.line13 = f.line69
f.line15 = max(zero, f.line12 - f.line13 - f.line14)
f.line18 = f.line15 + f.line16 + f.line17
f.line22 = (f.line19 + f.line20 + f.line21a + f.line21b + f.line21c +
f.line21d)
if f.line22 > f.line18:
f.line23 = max(zero, f.line22 - f.line18)
f.line26 = (f.line23 - f.line24 - f.line25a - f.line25b - f.line25c -
f.line25d)
f.line27 = zero
f.line29 = zero
f.line30 = f.line26 - f.line28
else:
f.line23 = zero
f.line26 = zero
f.line27 = f.line18 - f.line22
f.line29 = f.line27 + f.line28
f.line30 = zero
from luca.kit import Decimal, dollars
title = u'Ohio Form IT-1040: Individual Income Tax Return'
versions = u'2012', u'2013'
zero = Decimal('0')
deductions = ('35a 35b 36 37a 37b 38a 38b 38c 39 '
'40 41a 41b 42 43a 43b 43c 44 45').split()
nonbusiness_credits = range(48, 57)
# TODO: someday also support Section B (Long Schedule SE)
def defaults(form):
f = form
f.ssn = ''
f.spouse_ssn = ''
f.first_name = ''
f.middle_initial = ''
f.last_name = ''
f.spouse_first_name = ''
f.spouse_middle_initial = ''
f.spouse_last_name = ''
f.address = ''
f.city = ''
f.state = ''
f.zip = ''
f.county = ''
# TODO: separate home address, and foreign address
f.email = ''
from luca.kit import Decimal, cents, zero, zstr, zzstr, ROUND_HALF_UP
title = u'Form 8829: Expenses for Business Use of Your Home'
versions = u'2012', u'2013', u'2014'
hundred = Decimal('100')
def defaults(form):
f = form
f.name = u''
f.ssn = u''
f.line1 = 100
f.line2 = 1000
# TODO: daycare computations in lines 4-6
f.line8 = zero
for n in range(9, 12) + range(16, 22):
for letter in 'ab':
f['line', n, letter] = zero
f.line24 = zero
f.line28 = zero
f.line30 = zero
f.line36 = zero
f.line37 = zero
f.line40 = 0
def compute(form):
f = form
f.line3 = (cents(f.line1) / cents(f.line2)).quantize(
Decimal('0.0001'), rounding=ROUND_HALF_UP)
f.line7 = f.line3
def compute(form):
f = form
f.line3 = f.line1a + f.line1b + f.line2
f.line4 = cents(Decimal('.9235') * f.line3)
if f.line4 < Decimal('400.00'):
f.line5 = zero
f.line6 = zero
return
if f.form_version == u'2014':
ss_limit = Decimal('117000.00')
combined_rate = Decimal('.153')
maximum_ss = Decimal('14508.00')
medicare_rate = Decimal('.029')
else:
ss_limit = Decimal('110100.00')
combined_rate = Decimal('.133')
maximum_ss = Decimal('11450.40')
medicare_rate = Decimal('.029')
if f.line4 <= ss_limit:
f.line5 = combined_rate * f.line4
else:
f.line5 = maximum_ss + medicare_rate * f.line4
f.line5 = cents(f.line5)
if f.form_version >= u'2014':
f.line6 = cents(f.line5 / 2)
return
# TODO: re-check the following
if f.line5 <= Decimal('14643.30'):
f.line6 = Decimal('.5751') * f.line5
else:
f.line6 = Decimal('1100.00') + Decimal('.50') * f.line5
f.line6 = cents(f.line6)
"""General routines for working with taxes.
This module is experimental and cannot yet be exercised though the Luca
command-line tool.
>>> schedule = federal_monthly_withholding['MJ']
>>> schedule.build_instructions()
over but_not_over pay plus of_excess_over
0 692.00 2179.00 0.00 0.10 692.00
1 2179.00 6733.00 148.70 0.15 2179.00
2 6733.00 12892.00 831.80 0.25 6733.00
3 12892.00 19279.00 2371.55 0.28 12892.00
4 19279.00 33888.00 4159.91 0.33 19279.00
5 33888.00 38192.00 8980.88 0.35 33888.00
6 38192.00 Infinity 10487.28 0.396 38192.00
>>> schedule.compute_tax_on(cents(25000))
Decimal('6047.84')
"""
import pandas as pd
from luca.kit import Decimal, cents, infinity, percent, zero
class TaxSchedule(object):
def __init__(self, brackets, one_allowance=zero):
"""Return a Pandas tax schedule DataFrame.
Each element of `brackets` should be a two-element tuple
``(over, rate)`` like ``(8926, 15)`` giving the base of the tax
bracket in dollars ("if the amount is *over*...") and its tax