Merge pull request #298 from spurwork/feature/SS-944-2023-taxes

Feature/ss 944 2023 taxes
spurwork · Feb 1, 2023 · 14239dc · 14239dc
2 parents 7f321f5 + e7e6142
commit 14239dc
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Showing 2 changed files with 9 additions and 3 deletions.
diff --git a/src/Countries/US/FederalIncome/FederalIncome.php b/src/Countries/US/FederalIncome/FederalIncome.php
@@ -5,7 +5,6 @@
 use Appleton\Taxes\Classes\WorkerTaxes\Payroll;
 use Appleton\Taxes\Classes\WorkerTaxes\Taxes\BaseIncome;
 use Appleton\Taxes\Models\Countries\US\FederalIncomeTaxInformation;
-use Appleton\Taxes\Traits\HasIncome;
 use Illuminate\Database\Eloquent\Collection;
 
 abstract class FederalIncome extends BaseIncome
@@ -44,9 +43,10 @@ public function compute(Collection $tax_areas): float
             return 0.00;
         }
 
+        $withholding_amount = max($this->withholdingAmount($this->adjustedAnnualWages()) - $this->taxCredits(), 0);
+
         $this->tax_total = $this->payroll->withholdTax(
-            $this->withholdingAmount($this->adjustedAnnualWages())
-            - $this->taxCredits()
+            $withholding_amount
             + $this->tax_information->getExtraWithholding(),
         );
 

diff --git a/tests/Unit/Countries/US/FederalIncome/V20230101/FederalIncomeTest.php b/tests/Unit/Countries/US/FederalIncome/V20230101/FederalIncomeTest.php
@@ -28,6 +28,12 @@ public function testTax(array $parameters): void
     public function provideTestData(): array
     {
         return [
+            'tax_credit_more_than_wages' => [[
+                'filing_status' => BaseFederalIncome::FILING_SINGLE,
+                'dependents_deduction_amount' => 2500,
+                'earnings' => 500,
+                'expected' => 0.0,
+            ]],
             'married' => [[
                 'filing_status' => BaseFederalIncome::FILING_JOINTLY,
                 'earnings' => 1000,