src/fed2019/Form1040.test.ts

   1 import Person from '../Person';
   2 import TaxReturn from '../TaxReturn';
   3 import { NotFoundError } from '../Errors';
   4
   5 import Form1040, { FilingStatus, Schedule2 } from './Form1040';
   6 import Form1099DIV from './Form1099DIV';
   7 import Form1099INT from './Form1099INT';
   8 import Form1099B, { GainType } from './Form1099B';
   9 import ScheduleD, { ScheduleDTaxWorksheet } from './ScheduleD';
  10 import Form8959 from './Form8959';
  11 import Form8949 from './Form8949';
  12 import FormW2 from './FormW2';
  13
  14 test('w2 wages', () => {
  15   const pa = Person.self('A');
  16   const pb = Person.spouse('B');
  17   const tr = new TaxReturn(2019);
  18   tr.addForm(new FormW2({
  19     employer: 'AA',
  20     employee: pa,
  21     wages: 130000.00,
  22     fedIncomeTax: 0,
  23     medicareWages: 0,
  24   }));
  25   tr.addForm(new FormW2({
  26     employer: 'BB',
  27     employee: pb,
  28     wages: 36.32,
  29     fedIncomeTax: 0,
  30     medicareWages: 0,
  31   }));
  32   const f1040 = new Form1040({ filingStatus: FilingStatus.MarriedFilingJoint });
  33   tr.addForm(f1040);
  34   tr.addForm(new Schedule2);
  35   expect(f1040.getValue(tr, '1')).toBe(130036.32);
  36   f1040.getValue(tr, '23');
  37 });
  38
  39 test('interest income', () => {
  40   const p = Person.self('A');
  41   const tr = new TaxReturn(2019);
  42   tr.addForm(new Form1099INT({
  43     payer: 'Bank',
  44     payee: p,
  45     interest: 100,
  46     taxExemptInterest: 0
  47   }));
  48   tr.addForm(new Form1099INT({
  49     payer: 'Bank 2',
  50     payee: p,
  51     interest: 3.50,
  52     taxExemptInterest: 95
  53   }));
  54
  55   const f1040 = new Form1040();
  56   tr.addForm(f1040);
  57
  58   expect(f1040.getValue(tr, '2a')).toBe(95);
  59   expect(f1040.getValue(tr, '2b')).toBe(103.5);
  60 });
  61
  62 test('dividend income', () => {
  63   const p = Person.self('A');
  64   const tr = new TaxReturn(2019);
  65   const f1099div = new Form1099DIV({
  66     payer: 'Brokerage',
  67     payee: p,
  68     ordinaryDividends: 100,
  69     qualifiedDividends: 75,
  70     totalCapitalGain: 100
  71   });
  72   tr.addForm(f1099div);
  73   tr.addForm(f1099div);
  74
  75   const f1040 = new Form1040();
  76   tr.addForm(f1040);
  77
  78   expect(f1040.getValue(tr, '3a')).toBe(75 * 2);
  79   expect(f1040.getValue(tr, '3b')).toBe(200);
  80 });
  81
  82 test('capital gain/loss', () => {
  83   const p = Person.self('A');
  84   const tr = new TaxReturn(2019);
  85   tr.addForm(new Form1040({ filingStatus: FilingStatus.Single }));
  86   tr.addForm(new FormW2({
  87     employer: 'Money',
  88     employee: p,
  89     wages: 100000
  90   }));
  91   tr.addForm(new Form1099B({
  92     payer: 'Brokerage',
  93     payee: p,
  94     description: '10 FNDC',
  95     proceeds: 1000,
  96     costBasis: 800,
  97     gainType: GainType.LongTerm,
  98     basisReportedToIRS: true
  99   }));
 100   tr.addForm(new Form8949);
 101   tr.addForm(new ScheduleD());
 102   tr.addForm(new ScheduleDTaxWorksheet());
 103   tr.getForm(ScheduleD).getValue(tr, '21');
 104   tr.getForm(Form1040).getValue(tr, '12a');
 105 });
 106
 107 test('require Form8959', () => {
 108   const p = Person.self('A');
 109   const tr = new TaxReturn(2019);
 110   tr.addForm(new FormW2({
 111     employer: 'Company',
 112     employee: p,
 113     wages: 400000,
 114   }));
 115   const f1040 = new Form1040({
 116     filingStatus: FilingStatus.MarriedFilingSeparate,
 117   });
 118   tr.addForm(f1040);
 119   tr.addForm(new Schedule2);
 120
 121   expect(() => f1040.getValue(tr, '15')).toThrow(NotFoundError);
 122   expect(() => f1040.getValue(tr, '15')).toThrow('Form8959');
 123   expect(f1040.getValue(tr, '1')).toBe(400000);
 124   expect(f1040.getValue(tr, '8b')).toBe(400000);
 125 });