1 import { Person } from '../core';
4 import Form1040, { FilingStatus } from './Form1040';
5 import Form1099B, { GainType } from './Form1099B';
6 import Form1099DIV from './Form1099DIV';
7 import Form1099INT from './Form1099INT';
8 import Form8949 from './Form8949';
9 import Form8959 from './Form8959';
10 import Form8960 from './Form8960';
11 import Schedule2 from './Schedule2';
12 import ScheduleD from './ScheduleD';
13 import TaxReturn from './TaxReturn';
15 describe('net investment income tax', () => {
16 const filingStatusToResult = {
17 [FilingStatus.Single]: 105555,
18 [FilingStatus.MarriedFilingJoint]: 55555,
19 [FilingStatus.MarriedFilingSeparate]: 180555,
22 for (const filingStatus of Object.values(FilingStatus)) {
23 test(`filing status ${filingStatus}`, () => {
24 const p = Person.self('A');
25 const tr = new TaxReturn();
26 tr.addForm(new Form1040({ filingStatus }));
27 tr.addForm(new Form1099DIV({
30 ordinaryDividends: 2000,
31 qualifiedDividends: 1500,
34 tr.addForm(new Form1099INT({
39 tr.addForm(new Form1099B({
42 description: '100 VTI',
45 gainType: GainType.LongTerm,
46 basisReportedToIRS: true
48 tr.addForm(new Form8949);
49 tr.addForm(new ScheduleD);
58 tr.addForm(new Form8959);
59 tr.addForm(new Schedule2);
61 const f = new Form8960();
64 expect(f.getValue(tr, '1')).toBe(3000);
65 expect(f.getValue(tr, '2')).toBe(2000);
66 expect(f.getValue(tr, '5a')).toBe(555);
67 expect(f.getValue(tr, '8')).toBe(5555);
68 expect(f.getValue(tr, '11')).toBe(0);
69 expect(f.getValue(tr, '12')).toBe(5555);
70 expect(f.getValue(tr, '13')).toBe(305555);
71 expect(f.getValue(tr, '14')).toBe(Form8960.filingStatusLimit(filingStatus));
72 expect(f.getValue(tr, '15')).toBe(filingStatusToResult[filingStatus]);
73 expect(f.getValue(tr, '16')).toBe(5555);
74 expect(f.getValue(tr, '17')).toBe(5555 * 0.038);
76 expect(tr.getForm(Schedule2).getValue(tr, '8')).toBe(5555 * 0.038);
81 describe('no net investment income tax', () => {
82 for (const filingStatus of Object.values(FilingStatus)) {
83 test(`filing status ${filingStatus}`, () => {
84 const p = Person.self('A');
85 const tr = new TaxReturn();
86 tr.addForm(new Form1040({ filingStatus }));
87 tr.addForm(new Form1099DIV({
90 ordinaryDividends: 2000,
91 qualifiedDividends: 1500,
94 tr.addForm(new Form1099INT({
99 tr.addForm(new Form1099B({
102 description: '100 VTI',
105 gainType: GainType.LongTerm,
106 basisReportedToIRS: true
108 tr.addForm(new Form8949);
109 tr.addForm(new ScheduleD);
118 tr.addForm(new Form8959);
119 tr.addForm(new Schedule2);
121 const f = new Form8960();
124 expect(f.getValue(tr, '17')).toBe(0);
125 expect(tr.getForm(Schedule2).getValue(tr, '8')).toBe(0);