1 import TaxReturn from '../TaxReturn';
2 import Person from '../Person';
3 import { UnsupportedFeatureError } from '../Errors';
5 import Form1040, { FilingStatus } from './Form1040';
6 import Form1116, { ForeignIncomeCategory } from './Form1116';
7 import Form1099B, { GainType } from './Form1099B';
8 import Form1099DIV from './Form1099DIV';
9 import Form8949 from './Form8949';
10 import FormW2 from './FormW2';
11 import ScheduleD from './ScheduleD';
13 test('supported income category', () => {
14 const p = Person.self('A');
15 const tr = new TaxReturn(2019);
16 const f = new Form1116({
18 incomeCategory: ForeignIncomeCategory.C,
20 grossForeignIncome: 100,
21 totalForeignTaxesPaidOrAccrued: 0
24 expect(f.getValue(tr, 'category')).toBe(ForeignIncomeCategory.C);
27 test('unsupported income categories', () => {
28 for (const category of Object.values(ForeignIncomeCategory)) {
29 if (category == ForeignIncomeCategory.C)
32 const p = Person.self('B');
33 const tr = new TaxReturn(2019);
34 const f = new Form1116({
36 incomeCategory: category,
38 grossForeignIncome: 100,
39 totalForeignTaxesPaidOrAccrued: 0
42 expect(() => f.getValue(tr, 'category')).toThrow(UnsupportedFeatureError);
46 test('foreign tax credit', () => {
47 const p = Person.self('A');
48 const tr = new TaxReturn(2019);
49 tr.addForm(new Form1040({
50 filingStatus: FilingStatus.MarriedFilingJoint
52 tr.addForm(new FormW2({
58 const f = new Form1116({
60 incomeCategory: ForeignIncomeCategory.C,
62 grossForeignIncome: 99,
63 totalForeignTaxesPaidOrAccrued: 14
67 expect(f.getValue(tr, '1a')).toBe(99);
68 expect(f.getValue(tr, '3a')).toBe(24400);
69 expect(f.getValue(tr, '3c')).toBe(24400);
70 expect(f.getValue(tr, '3d')).toBe(99);
71 expect(f.getValue(tr, '3e')).toBe(697000);
72 expect(f.getValue(tr, '3f')).toBe(0.0001);
73 expect(f.getValue(tr, '3g')).toBeCloseTo(2.44);
74 expect(f.getValue(tr, '6')).toBeCloseTo(2.44);
75 expect(f.getValue(tr, '7')).toBeCloseTo(96.56);
76 expect(f.getValue(tr, '8')).toBe(14);
77 expect(f.getValue(tr, '9')).toBe(14);
78 expect(f.getValue(tr, '14')).toBe(14);
79 expect(f.getValue(tr, '20')).toBe(((697000-24400) * 0.37) - 61860);
80 expect(f.getValue(tr, '21')).toBeCloseTo(26.846);
81 expect(f.getValue(tr, '22')).toBe(14);
82 expect(f.getValue(tr, '31')).toBe(14);
83 expect(f.getValue(tr, '33')).toBe(14);
86 test('no net capital losses in total income', () => {
87 const p = Person.self('A');
88 const tr = new TaxReturn(2019);
89 tr.addForm(new Form1040({
90 filingStatus: FilingStatus.MarriedFilingJoint
92 tr.addForm(new FormW2({
97 tr.addForm(new Form1099B({
103 gainType: GainType.LongTerm,
104 basisReportedToIRS: true
106 tr.addForm(new Form1099B({
112 gainType: GainType.ShortTerm,
113 basisReportedToIRS: true
115 tr.addForm(new Form8949);
116 tr.addForm(new ScheduleD);
118 const f = new Form1116({
120 incomeCategory: ForeignIncomeCategory.C,
121 posessionName: 'RIC',
122 grossForeignIncome: 200,
123 totalForeignTaxesPaidOrAccrued: 65
126 expect(tr.getForm(Form8949).getValue(tr, 'boxA').gainOrLoss).toBe(-40);
127 expect(tr.getForm(Form8949).getValue(tr, 'boxD').gainOrLoss).toBe(50);
128 expect(f.getValue(tr, '3e')).toBe(200050);