private static Tax GetStateIncomeTax(IncomeAndDeductions incomeAndDeductions)
{
int numStandardDeductions = 0;
if (incomeAndDeductions.Status == Status.MarriedFilingJointly)
{
numStandardDeductions = 1;
}
decimal taxableIncome = incomeAndDeductions.GrossAnnualIncome -
incomeAndDeductions.PensionDeduction -
incomeAndDeductions.PreTaxDeductions -
(c_californiaStandardDeduction * numStandardDeductions);
List <TaxLine> taxLines = new List <TaxLine>();
TaxTable taxTable = TaxTable.CreateCaliforniaTaxTable(incomeAndDeductions.Status);
foreach (TaxTableEntry entry in taxTable.Entries)
{
if (taxableIncome > 0)
{
decimal taxableAtThisEntry = Math.Min(entry.Limit, taxableIncome);
taxLines.Add(
new TaxLine(
String.Format("California State at {0}%", (entry.Rate * 100).ToString("0.00")),
entry.Rate,
taxableAtThisEntry));
taxableIncome -= taxableAtThisEntry;
}
}
return(new Tax("California State Income Tax", taxLines));
}
private static Tax GetMedicareTax(IncomeAndDeductions incomeAndDeductions)
{
// what about pre tax deductions and 401(k)?
TaxLine[] lines = new TaxLine[] {
new TaxLine("Hospital Insurance", .0145m, incomeAndDeductions.GrossAnnualIncome)
};
return(new Tax("Medicare", lines));
}
private static Tax GetStateDisabilityInsuranceTax(IncomeAndDeductions incomeAndDeductions)
{
// what about pre tax deductions and 401(k)?
decimal sdiTaxable = Math.Min(incomeAndDeductions.GrossAnnualIncome, c_californiaStateDisabilityInsuranceTaxableLimit);
TaxLine[] lines = new TaxLine[] {
new TaxLine("State Disability Insurance", .009m, sdiTaxable)
};
return(new Tax("State Disability Insurance Tax", lines));
}
private static Tax GetSocialSecurityTax(IncomeAndDeductions incomeAndDeductions)
{
// what about pre tax deductions and 401(k)?
decimal oasiTaxable = Math.Min(incomeAndDeductions.GrossAnnualIncome, c_socialSecurityTaxableLimit);
decimal diTaxable = Math.Min(incomeAndDeductions.GrossAnnualIncome, c_socialSecurityTaxableLimit);
TaxLine[] lines = new TaxLine[] {
new TaxLine("Old-Age and Survivors Insurance", .053m, oasiTaxable),
new TaxLine("Disability Insurance", .009m, diTaxable)
};
return(new Tax("Social Security", lines));
}
public static TaxBreakdown Calculate(IncomeAndDeductions incomeAndDeductions)
{
Tax[] taxes = new Tax[] {
GetFederalIncomeTax(incomeAndDeductions),
GetStateIncomeTax(incomeAndDeductions),
GetSocialSecurityTax(incomeAndDeductions),
GetMedicareTax(incomeAndDeductions),
GetStateDisabilityInsuranceTax(incomeAndDeductions)
};
TaxBreakdown taxBreakdown = new TaxBreakdown(
incomeAndDeductions.GrossAnnualIncome,
incomeAndDeductions.PensionDeduction,
incomeAndDeductions.PreTaxDeductions,
taxes,
incomeAndDeductions.PostTaxDeductions);
return(taxBreakdown);
}
