src/fed2019/Form8949.test.ts

   1 import TaxReturn from '../TaxReturn';
   2 import Person from '../Person';
   3
   4 import Form1040, { FilingStatus } from './Form1040';
   5 import Form1099B, { GainType } from './Form1099B';
   6 import Form8949, { Form8949Box } from './Form8949';
   7
   8 describe('single form', () => {
   9   for (const box of [Form8949Box.A, Form8949Box.B, Form8949Box.D, Form8949Box.E]) {
  10     test(`box ${Form8949Box[box]}`, () => {
  11       const p = Person.self('A');
  12       const tr = new TaxReturn(2019);
  13       tr.addForm(new Form1040({ filingStatus: FilingStatus.Single }));
  14       tr.addForm(new Form1099B({
  15         payer: 'Brokerage',
  16         payee: p,
  17         description: '10 shares',
  18         proceeds: 100,
  19         costBasis: 110,
  20         gainType: (box == Form8949Box.A || box == Form8949Box.B) ? GainType.ShortTerm : GainType.LongTerm,
  21         basisReportedToIRS: (box == Form8949Box.A || box == Form8949Box.D),
  22       }));
  23       Form8949.addForms(tr, []);
  24
  25       const f8949s = tr.findForms(Form8949);
  26       expect(f8949s.length).toBe(6);
  27
  28       for (let form of f8949s) {
  29         if (form.getValue(tr, 'Box') == box) {
  30           expect(form.getValue(tr, '2(d)')).toBe(100);
  31           expect(form.getValue(tr, '2(e)')).toBe(110);
  32           expect(form.getValue(tr, '2(g)')).toBe(0);
  33         } else {
  34           expect(form.getValue(tr, '2(d)')).toBe(0);
  35           expect(form.getValue(tr, '2(e)')).toBe(0);
  36           expect(form.getValue(tr, '2(g)')).toBe(0);
  37         }
  38       }
  39     });
  40   }
  41 });
  42
  43 test('multiple forms', () => {
  44   const p = Person.self('A');
  45   const tr = new TaxReturn(2019);
  46   tr.addForm(new Form1040({ filingStatus: FilingStatus.Single }));
  47   tr.addForm(new Form1099B({
  48     payer: 'Brokerage',
  49     payee: p,
  50     description: '10 SCHB',
  51     proceeds: 55,
  52     costBasis: 50,
  53     gainType: GainType.ShortTerm,
  54     basisReportedToIRS: true,
  55   }));
  56   tr.addForm(new Form1099B({
  57     payer: 'Brokerage',
  58     payee: p,
  59     description: '10 SCHB',
  60     proceeds: 55,
  61     costBasis: 50,
  62     gainType: GainType.LongTerm,
  63     basisReportedToIRS: false,
  64   }));
  65   tr.addForm(new Form1099B({
  66     payer: 'Brokerage',
  67     payee: p,
  68     description: '10 SCHF',
  69     proceeds: 22.40,
  70     costBasis: 10.10,
  71     gainType: GainType.LongTerm,
  72     basisReportedToIRS: false,
  73   }));
  74   Form8949.addForms(tr, []);
  75
  76   const f8949s = tr.findForms(Form8949);
  77   expect(f8949s.length).toBe(6);
  78
  79   const boxA = f8949s.filter(f => f.getValue(tr, 'Box') == Form8949Box.A).pop();
  80   expect(boxA.getValue(tr, '2(d)')).toBe(55);
  81   expect(boxA.getValue(tr, '2(e)')).toBe(50);
  82   expect(boxA.getValue(tr, '2(g)')).toBe(0);
  83
  84   const boxE = f8949s.filter(f => f.getValue(tr, 'Box') == Form8949Box.E).pop();
  85   expect(boxE.getValue(tr, '2(d)')).toBe(77.40);
  86   expect(boxE.getValue(tr, '2(e)')).toBe(60.10);
  87   expect(boxE.getValue(tr, '2(g)')).toBe(0);
  88
  89   const otherBoxes = f8949s.filter(f => ![Form8949Box.A, Form8949Box.E].includes(f.getValue(tr, 'Box')));
  90   for (const other of otherBoxes) {
  91     expect(other.getValue(tr, '2(d)')).toBe(0);
  92     expect(other.getValue(tr, '2(e)')).toBe(0);
  93     expect(other.getValue(tr, '2(g)')).toBe(0);
  94   }
  95 });
  96
  97 test('adjustments', () => {
  98   const p = Person.self('A');
  99   const tr = new TaxReturn(2019);
 100   tr.addForm(new Form1040({ filingStatus: FilingStatus.Single }));
 101   const b1 = new Form1099B({
 102     payer: 'Brokerage',
 103     payee: p,
 104     description: '10 SCHB',
 105     proceeds: 55,
 106     costBasis: 50,
 107     gainType: GainType.ShortTerm,
 108     basisReportedToIRS: false,
 109   });
 110   tr.addForm(b1);
 111   const b2 = new Form1099B({
 112     payer: 'Brokerage',
 113     payee: p,
 114     description: '10 SCHB',
 115     proceeds: 18,
 116     costBasis: 25,
 117     gainType: GainType.LongTerm,
 118     basisReportedToIRS: false,
 119   });
 120   tr.addForm(b2);
 121   tr.addForm(new Form1099B({
 122     payer: 'Brokerage',
 123     payee: p,
 124     description: '10 SCHF',
 125     proceeds: 22.40,
 126     costBasis: 10.10,
 127     gainType: GainType.LongTerm,
 128     basisReportedToIRS: true,
 129   }));
 130   Form8949.addForms(tr, [
 131     { entry: b1, code: 'W', amount: -10 },
 132     { entry: b2, code: 'W', amount: 90 },
 133   ]);
 134
 135   const f8949s = tr.findForms(Form8949);
 136   expect(f8949s.length).toBe(6);
 137
 138   const boxA = f8949s.filter(f => f.getValue(tr, 'Box') == Form8949Box.B).pop();
 139   expect(boxA.getValue(tr, '2(d)')).toBe(55);
 140   expect(boxA.getValue(tr, '2(e)')).toBe(50);
 141   expect(boxA.getValue(tr, '2(g)')).toBe(-10);
 142
 143   const boxD = f8949s.filter(f => f.getValue(tr, 'Box') == Form8949Box.D).pop();
 144   expect(boxD.getValue(tr, '2(d)')).toBe(22.40);
 145   expect(boxD.getValue(tr, '2(e)')).toBe(10.10);
 146   expect(boxD.getValue(tr, '2(g)')).toBe(0);
 147
 148   const boxE = f8949s.filter(f => f.getValue(tr, 'Box') == Form8949Box.E).pop();
 149   expect(boxE.getValue(tr, '2(d)')).toBe(18);
 150   expect(boxE.getValue(tr, '2(e)')).toBe(25);
 151   expect(boxE.getValue(tr, '2(g)')).toBe(90);
 152
 153   const otherBoxes = f8949s.filter(f => ![Form8949Box.B, Form8949Box.D, Form8949Box.E].includes(f.getValue(tr, 'Box')));
 154   for (const other of otherBoxes) {
 155     expect(other.getValue(tr, '2(d)')).toBe(0);
 156     expect(other.getValue(tr, '2(e)')).toBe(0);
 157     expect(other.getValue(tr, '2(g)')).toBe(0);
 158   }
 159 });