python-taxes 0.1.0__py3-none-any.whl → 0.4.0__py3-none-any.whl

python_taxes/federal/income/tables/percentage/automated/married.py

@@ -0,0 +1,309 @@
+from decimal import Decimal
+
+from .. import MAX, RateRow
+
+standard_schedule = {
+    2023: [
+        RateRow(
+            min=Decimal("0.00"),
+            max=Decimal("14799.99"),
+            withhold_amount=Decimal("0.00"),
+            percent=0,
+        ),
+        RateRow(
+            min=Decimal("14800.00"),
+            max=Decimal("36799.99"),
+            withhold_amount=Decimal("0.00"),
+            percent=10,
+        ),
+        RateRow(
+            min=Decimal("36800.00"),
+            max=Decimal("104249.99"),
+            withhold_amount=Decimal("2200.00"),
+            percent=12,
+        ),
+        RateRow(
+            min=Decimal("104250.00"),
+            max=Decimal("205549.99"),
+            withhold_amount=Decimal("10294.00"),
+            percent=22,
+        ),
+        RateRow(
+            min=Decimal("205550.00"),
+            max=Decimal("378999.99"),
+            withhold_amount=Decimal("32580.00"),
+            percent=24,
+        ),
+        RateRow(
+            min=Decimal("379000.00"),
+            max=Decimal("477299.99"),
+            withhold_amount=Decimal("74208.00"),
+            percent=32,
+        ),
+        RateRow(
+            min=Decimal("477300.00"),
+            max=Decimal("708549.99"),
+            withhold_amount=Decimal("105664.00"),
+            percent=35,
+        ),
+        RateRow(
+            min=Decimal("708550.00"),
+            max=MAX,
+            withhold_amount=Decimal("186601.50"),
+            percent=37,
+        ),
+    ],
+    2024: [
+        RateRow(
+            min=Decimal("0.00"),
+            max=Decimal("16299.99"),
+            withhold_amount=Decimal("0.00"),
+            percent=0,
+        ),
+        RateRow(
+            min=Decimal("16300.00"),
+            max=Decimal("39499.99"),
+            withhold_amount=Decimal("0.00"),
+            percent=10,
+        ),
+        RateRow(
+            min=Decimal("39500.00"),
+            max=Decimal("110599.99"),
+            withhold_amount=Decimal("2320.00"),
+            percent=12,
+        ),
+        RateRow(
+            min=Decimal("110600.00"),
+            max=Decimal("217349.99"),
+            withhold_amount=Decimal("10852.00"),
+            percent=22,
+        ),
+        RateRow(
+            min=Decimal("217350.00"),
+            max=Decimal("400199.99"),
+            withhold_amount=Decimal("34337.00"),
+            percent=24,
+        ),
+        RateRow(
+            min=Decimal("400200.00"),
+            max=Decimal("503749.99"),
+            withhold_amount=Decimal("78221.00"),
+            percent=32,
+        ),
+        RateRow(
+            min=Decimal("503750.00"),
+            max=Decimal("747499.99"),
+            withhold_amount=Decimal("111357.00"),
+            percent=35,
+        ),
+        RateRow(
+            min=Decimal("747500.00"),
+            max=MAX,
+            withhold_amount=Decimal("196669.50"),
+            percent=37,
+        ),
+    ],
+    2025: [
+        RateRow(
+            min=Decimal("0.00"),
+            max=Decimal("17099.99"),
+            withhold_amount=Decimal("0.00"),
+            percent=0,
+        ),
+        RateRow(
+            min=Decimal("17100.00"),
+            max=Decimal("40949.9"),
+            withhold_amount=Decimal("0.00"),
+            percent=10,
+        ),
+        RateRow(
+            min=Decimal("40950.00"),
+            max=Decimal("114049.9"),
+            withhold_amount=Decimal("2385.00"),
+            percent=12,
+        ),
+        RateRow(
+            min=Decimal("114050.00"),
+            max=Decimal("223799.9"),
+            withhold_amount=Decimal("11157.00"),
+            percent=22,
+        ),
+        RateRow(
+            min=Decimal("223800.00"),
+            max=Decimal("411699.9"),
+            withhold_amount=Decimal("35302.00"),
+            percent=24,
+        ),
+        RateRow(
+            min=Decimal("411700.00"),
+            max=Decimal("518149.9"),
+            withhold_amount=Decimal("80398.00"),
+            percent=32,
+        ),
+        RateRow(
+            min=Decimal("518150.00"),
+            max=Decimal("768699.99"),
+            withhold_amount=Decimal("114462.00"),
+            percent=35,
+        ),
+        RateRow(
+            min=Decimal("768700.00"),
+            max=MAX,
+            withhold_amount=Decimal("202154.50"),
+            percent=37,
+        ),
+    ],
+}
+
+multiple_jobs = {
+    2023: [
+        RateRow(
+            min=Decimal("0.00"),
+            max=Decimal("13849.99"),
+            withhold_amount=Decimal("0.00"),
+            percent=0,
+        ),
+        RateRow(
+            min=Decimal("13850.00"),
+            max=Decimal("24849.99"),
+            withhold_amount=Decimal("0.00"),
+            percent=10,
+        ),
+        RateRow(
+            min=Decimal("24850.00"),
+            max=Decimal("58574.99"),
+            withhold_amount=Decimal("1100.00"),
+            percent=12,
+        ),
+        RateRow(
+            min=Decimal("58575.00"),
+            max=Decimal("109224.99"),
+            withhold_amount=Decimal("5147.00"),
+            percent=22,
+        ),
+        RateRow(
+            min=Decimal("109225.00"),
+            max=Decimal("195949.99"),
+            withhold_amount=Decimal("16290.00"),
+            percent=24,
+        ),
+        RateRow(
+            min=Decimal("195950.00"),
+            max=Decimal("245099.99"),
+            withhold_amount=Decimal("37104.00"),
+            percent=32,
+        ),
+        RateRow(
+            min=Decimal("245100.00"),
+            max=Decimal("360724.99"),
+            withhold_amount=Decimal("52832.00"),
+            percent=35,
+        ),
+        RateRow(
+            min=Decimal("360725.00"),
+            max=MAX,
+            withhold_amount=Decimal("93300.75"),
+            percent=37,
+        ),
+    ],
+    2024: [
+        RateRow(
+            min=Decimal("0.00"),
+            max=Decimal("14599.99"),
+            withhold_amount=Decimal("0.00"),
+            percent=0,
+        ),
+        RateRow(
+            min=Decimal("14600.00"),
+            max=Decimal("26199.99"),
+            withhold_amount=Decimal("0.00"),
+            percent=10,
+        ),
+        RateRow(
+            min=Decimal("26200.00"),
+            max=Decimal("61749.99"),
+            withhold_amount=Decimal("1160.00"),
+            percent=12,
+        ),
+        RateRow(
+            min=Decimal("61750.00"),
+            max=Decimal("115124.99"),
+            withhold_amount=Decimal("5426.00"),
+            percent=22,
+        ),
+        RateRow(
+            min=Decimal("115125.00"),
+            max=Decimal("206549.99"),
+            withhold_amount=Decimal("17168.50"),
+            percent=24,
+        ),
+        RateRow(
+            min=Decimal("206550.00"),
+            max=Decimal("258324.99"),
+            withhold_amount=Decimal("39110.50"),
+            percent=32,
+        ),
+        RateRow(
+            min=Decimal("258325.00"),
+            max=Decimal("380199.99"),
+            withhold_amount=Decimal("55678.50"),
+            percent=35,
+        ),
+        RateRow(
+            min=Decimal("380200.00"),
+            max=MAX,
+            withhold_amount=Decimal("98334.75"),
+            percent=37,
+        ),
+    ],
+    2025: [
+        RateRow(
+            min=Decimal("0.00"),
+            max=Decimal("14999.99"),
+            withhold_amount=Decimal("0.00"),
+            percent=0,
+        ),
+        RateRow(
+            min=Decimal("15000.00"),
+            max=Decimal("26924.99"),
+            withhold_amount=Decimal("0.00"),
+            percent=10,
+        ),
+        RateRow(
+            min=Decimal("26925.00"),
+            max=Decimal("63474.99"),
+            withhold_amount=Decimal("1192.50"),
+            percent=12,
+        ),
+        RateRow(
+            min=Decimal("63475.00"),
+            max=Decimal("118349.99"),
+            withhold_amount=Decimal("5578.50"),
+            percent=22,
+        ),
+        RateRow(
+            min=Decimal("118350.00"),
+            max=Decimal("212299.99"),
+            withhold_amount=Decimal("17651.00"),
+            percent=24,
+        ),
+        RateRow(
+            min=Decimal("212300.00"),
+            max=Decimal("265524.99"),
+            withhold_amount=Decimal("40199.00"),
+            percent=32,
+        ),
+        RateRow(
+            min=Decimal("265525.00"),
+            max=Decimal("390799.99"),
+            withhold_amount=Decimal("57231.00"),
+            percent=35,
+        ),
+        RateRow(
+            min=Decimal("390800.00"),
+            max=MAX,
+            withhold_amount=Decimal("101077.25"),
+            percent=37,
+        ),
+    ],
+}

python_taxes/federal/income/tables/percentage/automated/single.py

@@ -0,0 +1,309 @@
+from decimal import Decimal
+
+from .. import MAX, RateRow
+
+standard_schedule = {
+    2023: [
+        RateRow(
+            min=Decimal("0.00"),
+            max=Decimal("5249.99"),
+            withhold_amount=Decimal("0.00"),
+            percent=0,
+        ),
+        RateRow(
+            min=Decimal("5250.00"),
+            max=Decimal("16249.99"),
+            withhold_amount=Decimal("0.00"),
+            percent=10,
+        ),
+        RateRow(
+            min=Decimal("16250.00"),
+            max=Decimal("49974.99"),
+            withhold_amount=Decimal("1100.00"),
+            percent=12,
+        ),
+        RateRow(
+            min=Decimal("49975.00"),
+            max=Decimal("100624.99"),
+            withhold_amount=Decimal("5147.00"),
+            percent=22,
+        ),
+        RateRow(
+            min=Decimal("100625.00"),
+            max=Decimal("187349.99"),
+            withhold_amount=Decimal("16290.00"),
+            percent=24,
+        ),
+        RateRow(
+            min=Decimal("187350.00"),
+            max=Decimal("236499.99"),
+            withhold_amount=Decimal("37104.00"),
+            percent=32,
+        ),
+        RateRow(
+            min=Decimal("236500.00"),
+            max=Decimal("583374.99"),
+            withhold_amount=Decimal("52832.00"),
+            percent=35,
+        ),
+        RateRow(
+            min=Decimal("583375.00"),
+            max=MAX,
+            withhold_amount=Decimal("174238.25"),
+            percent=37,
+        ),
+    ],
+    2024: [
+        RateRow(
+            min=Decimal("0.00"),
+            max=Decimal("5999.99"),
+            withhold_amount=Decimal("0.00"),
+            percent=0,
+        ),
+        RateRow(
+            min=Decimal("6000.00"),
+            max=Decimal("17599.99"),
+            withhold_amount=Decimal("0.00"),
+            percent=10,
+        ),
+        RateRow(
+            min=Decimal("17600.00"),
+            max=Decimal("53149.99"),
+            withhold_amount=Decimal("1160.00"),
+            percent=12,
+        ),
+        RateRow(
+            min=Decimal("53150.00"),
+            max=Decimal("106524.99"),
+            withhold_amount=Decimal("5426.00"),
+            percent=22,
+        ),
+        RateRow(
+            min=Decimal("106525.00"),
+            max=Decimal("197949.99"),
+            withhold_amount=Decimal("17168.50"),
+            percent=24,
+        ),
+        RateRow(
+            min=Decimal("197950.00"),
+            max=Decimal("249724.99"),
+            withhold_amount=Decimal("39110.50"),
+            percent=32,
+        ),
+        RateRow(
+            min=Decimal("249725.00"),
+            max=Decimal("615349.99"),
+            withhold_amount=Decimal("55678.50"),
+            percent=35,
+        ),
+        RateRow(
+            min=Decimal("615350.00"),
+            max=MAX,
+            withhold_amount=Decimal("183647.25"),
+            percent=37,
+        ),
+    ],
+    2025: [
+        RateRow(
+            min=Decimal("0.00"),
+            max=Decimal("6399.99"),
+            withhold_amount=Decimal("0.00"),
+            percent=0,
+        ),
+        RateRow(
+            min=Decimal("6400.00"),
+            max=Decimal("18324.99"),
+            withhold_amount=Decimal("0.00"),
+            percent=10,
+        ),
+        RateRow(
+            min=Decimal("18325.00"),
+            max=Decimal("54874.99"),
+            withhold_amount=Decimal("1192.50"),
+            percent=12,
+        ),
+        RateRow(
+            min=Decimal("54875.00"),
+            max=Decimal("109749.99"),
+            withhold_amount=Decimal("5578.50"),
+            percent=22,
+        ),
+        RateRow(
+            min=Decimal("109750.00"),
+            max=Decimal("203699.99"),
+            withhold_amount=Decimal("17651.00"),
+            percent=24,
+        ),
+        RateRow(
+            min=Decimal("203700.00"),
+            max=Decimal("256924.99"),
+            withhold_amount=Decimal("40199.00"),
+            percent=32,
+        ),
+        RateRow(
+            min=Decimal("256925.00"),
+            max=Decimal("632749.99"),
+            withhold_amount=Decimal("57231.00"),
+            percent=35,
+        ),
+        RateRow(
+            min=Decimal("632750.00"),
+            max=MAX,
+            withhold_amount=Decimal("188769.75"),
+            percent=37,
+        ),
+    ],
+}
+
+multiple_jobs = {
+    2023: [
+        RateRow(
+            min=Decimal("0.00"),
+            max=Decimal("6924.99"),
+            withhold_amount=Decimal("0.00"),
+            percent=0,
+        ),
+        RateRow(
+            min=Decimal("6925.00"),
+            max=Decimal("12424.99"),
+            withhold_amount=Decimal("0.00"),
+            percent=10,
+        ),
+        RateRow(
+            min=Decimal("12425.00"),
+            max=Decimal("29287.99"),
+            withhold_amount=Decimal("550.00"),
+            percent=12,
+        ),
+        RateRow(
+            min=Decimal("29288.00"),
+            max=Decimal("54612.99"),
+            withhold_amount=Decimal("2573.50"),
+            percent=22,
+        ),
+        RateRow(
+            min=Decimal("54613.00"),
+            max=Decimal("97974.99"),
+            withhold_amount=Decimal("8145.00"),
+            percent=24,
+        ),
+        RateRow(
+            min=Decimal("97975.00"),
+            max=Decimal("122549.99"),
+            withhold_amount=Decimal("18552.00"),
+            percent=32,
+        ),
+        RateRow(
+            min=Decimal("122550.00"),
+            max=Decimal("295987.99"),
+            withhold_amount=Decimal("26416.00"),
+            percent=35,
+        ),
+        RateRow(
+            min=Decimal("295988.00"),
+            max=MAX,
+            withhold_amount=Decimal("87119.13"),
+            percent=37,
+        ),
+    ],
+    2024: [
+        RateRow(
+            min=Decimal("0.00"),
+            max=Decimal("7299.99"),
+            withhold_amount=Decimal("0.00"),
+            percent=0,
+        ),
+        RateRow(
+            min=Decimal("7300.00"),
+            max=Decimal("13099.99"),
+            withhold_amount=Decimal("0.00"),
+            percent=10,
+        ),
+        RateRow(
+            min=Decimal("13100.00"),
+            max=Decimal("30874.99"),
+            withhold_amount=Decimal("580.00"),
+            percent=12,
+        ),
+        RateRow(
+            min=Decimal("30875.00"),
+            max=Decimal("57562.99"),
+            withhold_amount=Decimal("2713.00"),
+            percent=22,
+        ),
+        RateRow(
+            min=Decimal("57563.00"),
+            max=Decimal("103274.99"),
+            withhold_amount=Decimal("8584.25"),
+            percent=24,
+        ),
+        RateRow(
+            min=Decimal("103275.00"),
+            max=Decimal("129162.99"),
+            withhold_amount=Decimal("19555.25"),
+            percent=32,
+        ),
+        RateRow(
+            min=Decimal("129163.00"),
+            max=Decimal("311974.99"),
+            withhold_amount=Decimal("27839.25"),
+            percent=35,
+        ),
+        RateRow(
+            min=Decimal("311975.00"),
+            max=MAX,
+            withhold_amount=Decimal("91823.63"),
+            percent=37,
+        ),
+    ],
+    2025: [
+        RateRow(
+            min=Decimal("0.00"),
+            max=Decimal("7499.99"),
+            withhold_amount=Decimal("0.00"),
+            percent=0,
+        ),
+        RateRow(
+            min=Decimal("7500.00"),
+            max=Decimal("13462.99"),
+            withhold_amount=Decimal("0.00"),
+            percent=10,
+        ),
+        RateRow(
+            min=Decimal("13463.00"),
+            max=Decimal("31737.99"),
+            withhold_amount=Decimal("596.25"),
+            percent=12,
+        ),
+        RateRow(
+            min=Decimal("31738.00"),
+            max=Decimal("59174.99"),
+            withhold_amount=Decimal("2789.25"),
+            percent=22,
+        ),
+        RateRow(
+            min=Decimal("59175.00"),
+            max=Decimal("106149.99"),
+            withhold_amount=Decimal("8825.50"),
+            percent=24,
+        ),
+        RateRow(
+            min=Decimal("106150.00"),
+            max=Decimal("132762.99"),
+            withhold_amount=Decimal("20099.50"),
+            percent=32,
+        ),
+        RateRow(
+            min=Decimal("132763.00"),
+            max=Decimal("320674.99"),
+            withhold_amount=Decimal("28615.50"),
+            percent=35,
+        ),
+        RateRow(
+            min=Decimal("320675.00"),
+            max=MAX,
+            withhold_amount=Decimal("94384.88"),
+            percent=37,
+        ),
+    ],
+}

python_taxes/federal/medicare.py

@@ -0,0 +1,89 @@
+from decimal import Decimal
+from typing import Annotated, Literal
+
+from pydantic import StrictBool, validate_call
+
+from python_taxes import currency_field
+from python_taxes.federal import rounding
+
+STANDARD_PERCENT = Decimal("1.45") / 100
+
+SELF_EMPLOYED_PERCENT = Decimal("2.9") / 100
+
+ADDITIONAL_PERCENT = Decimal("0.9") / 100
+
+DEFAULT_THRESHOLD = Decimal("200000")
+
+status_threshold = {
+    "single": DEFAULT_THRESHOLD,
+    "married": Decimal("250000"),
+    "separate": Decimal("125000"),
+    "hoh": DEFAULT_THRESHOLD,
+}
+
+
+@validate_call
+def required_withholding(
+    taxable_wages: Annotated[Decimal, currency_field],
+    taxable_wages_ytd: Annotated[Decimal, currency_field] = Decimal("0.00"),
+    self_employed: StrictBool = False,
+    rounded: StrictBool = False,
+) -> Decimal:
+    """Calculate required amount to withhold regardless of filing status.
+
+    Parameters:
+    taxable_wages -- Wages earned this period
+    taxable_wages_ytd -- Wages earned this year
+    self_employed -- True if self-employed (default False)
+    rounded -- Round to nearest whole dollar amount (default False)
+    """
+
+    if self_employed:
+        tax_rate = SELF_EMPLOYED_PERCENT
+        taxable_wages = taxable_wages * (Decimal("92.35") / 100)
+        taxable_wages_ytd = taxable_wages_ytd * (Decimal("92.35") / 100)
+    else:
+        tax_rate = STANDARD_PERCENT
+
+    if (
+        taxable_wages > DEFAULT_THRESHOLD
+        or (taxable_wages_ytd + taxable_wages) > DEFAULT_THRESHOLD
+    ):
+        tax_rate = tax_rate + ADDITIONAL_PERCENT
+
+    return (taxable_wages * tax_rate).quantize(rounding[rounded])
+
+
+@validate_call
+def additional_withholding(
+    taxable_wages_ytd: Annotated[Decimal, currency_field],
+    filing_status: Literal["single", "married", "separate", "hoh"] = "single",
+    self_employed: StrictBool = False,
+    rounded: StrictBool = False,
+) -> Decimal:
+    """Calculate withholding based on status.
+
+    Parameters:
+    taxable_wages_ytd -- Wages earned this year
+    filing_status -- Filing status (default 'single')
+    self_employed -- True if self-employed (default False)
+    rounded -- Round to nearest whole dollar amount (default False)
+    """
+
+    if self_employed:
+        tax_rate = SELF_EMPLOYED_PERCENT
+        taxable_wages_ytd = taxable_wages_ytd * (Decimal("92.35") / 100)
+    else:
+        tax_rate = STANDARD_PERCENT
+
+    threshold = status_threshold[filing_status]
+
+    if taxable_wages_ytd > threshold:
+        wages_over_threshold = taxable_wages_ytd - threshold
+        med_taxes = (taxable_wages_ytd - wages_over_threshold) * tax_rate
+        tax_rate = tax_rate + ADDITIONAL_PERCENT
+        med_taxes = med_taxes + (wages_over_threshold * tax_rate)
+    else:
+        med_taxes = taxable_wages_ytd * tax_rate
+
+    return med_taxes.quantize(rounding[rounded])