src/fed2019/Form8959.test.ts

   1 import Person from '../Person';
   2 import TaxReturn from '../TaxReturn';
   3
   4 import FormW2 from './FormW2';
   5 import Form8959 from './Form8959';
   6 import Form1040, { Schedule2, FilingStatus } from './Form1040';
   7
   8 describe('additional medicare tax', () => {
   9   const filingStatusToResults = {
  10     [FilingStatus.Single]: {
  11       '6': 100000,
  12     },
  13     [FilingStatus.MarriedFilingJoint]: {
  14       '6': 50000,
  15     },
  16     [FilingStatus.MarriedFilingSeparate]: {
  17       '6': 175000,
  18     }
  19   };
  20
  21   for (const filingStatus of Object.values(FilingStatus)) {
  22     test(`filing status ${filingStatus}`, () => {
  23       const p = Person.self('A');
  24       const tr = new TaxReturn(2019);
  25       tr.addForm(new Form1040({ filingStatus }));
  26       tr.addForm(new FormW2({
  27         employer: 'Acme',
  28         employee: p,
  29         wages: 300000,
  30         fedIncomeTax: 0,
  31         medicareWages: 300000,
  32         medicareTax: 5000,
  33       }));
  34
  35       const form = new Form8959();
  36       tr.addForm(new Form8959());
  37       tr.addForm(new Schedule2());
  38
  39       expect(form.getValue(tr, '4')).toBe(300000);
  40       expect(form.getValue(tr, '5')).toBe(Form8959.filingStatusLimit(filingStatus));
  41       expect(form.getValue(tr, '6')).toBe(filingStatusToResults[filingStatus]['6']);
  42       expect(form.getValue(tr, '18')).toBeCloseTo(form.getValue(tr, '6') * 0.009);
  43
  44       expect(form.getValue(tr, '19')).toBe(5000);
  45       expect(form.getValue(tr, '20')).toBe(form.getValue(tr, '1'));
  46       expect(form.getValue(tr, '21')).toBeCloseTo(300000 * 0.0145);
  47       expect(form.getValue(tr, '22')).toBeCloseTo(650);
  48
  49       expect(tr.getForm(Schedule2).getValue(tr, '8')).toBe(form.getValue(tr, '18'));
  50       expect(tr.getForm(Form1040).getValue(tr, '17')).toBe(650);
  51     });
  52   }
  53 });
  54
  55 describe('no additional medicare tax', () => {
  56   for (const filingStatus of Object.values(FilingStatus)) {
  57     test(`filing status ${filingStatus}`, () => {
  58       const p = Person.self('A');
  59       const tr = new TaxReturn(2019);
  60       tr.addForm(new Form1040({ filingStatus }));
  61       tr.addForm(new FormW2({
  62         employer: 'Acme',
  63         employee: p,
  64         wages: 110000,
  65         fedIncomeTax: 0,
  66         medicareWages: 110000,
  67         medicareTax: 5000,
  68       }));
  69
  70       const form = new Form8959();
  71       tr.addForm(new Form8959());
  72       tr.addForm(new Schedule2());
  73
  74       expect(form.getValue(tr, '4')).toBe(110000);
  75       expect(form.getValue(tr, '5')).toBe(Form8959.filingStatusLimit(filingStatus));
  76       expect(form.getValue(tr, '6')).toBe(0);
  77       expect(form.getValue(tr, '18')).toBe(0);
  78
  79       expect(form.getValue(tr, '19')).toBe(5000);
  80       expect(form.getValue(tr, '20')).toBe(form.getValue(tr, '1'));
  81       expect(form.getValue(tr, '21')).toBeCloseTo(110000 * 0.0145);
  82       expect(form.getValue(tr, '22')).toBeCloseTo(3405);
  83
  84       expect(tr.getForm(Schedule2).getValue(tr, '8')).toBe(form.getValue(tr, '18'));
  85       expect(tr.getForm(Form1040).getValue(tr, '17')).toBe(3405);
  86     });
  87   }
  88 });