src/fed2019/Form8959.test.ts

   1 // Copyright 2020 Blue Static <https://www.bluestatic.org>
   2 // This program is free software licensed under the GNU General Public License,
   3 // version 3.0. The full text of the license can be found in LICENSE.txt.
   4 // SPDX-License-Identifier: GPL-3.0-only
   5
   6 import { Person } from '../core';
   7
   8 import W2 from './W2';
   9 import Form8959 from './Form8959';
  10 import Form1040, { FilingStatus } from './Form1040';
  11 import Schedule2 from './Schedule2';
  12 import TaxReturn from './TaxReturn';
  13
  14 describe('additional medicare tax', () => {
  15   const filingStatusToResults = {
  16     [FilingStatus.Single]: {
  17       '6': 100000,
  18     },
  19     [FilingStatus.MarriedFilingJoint]: {
  20       '6': 50000,
  21     },
  22     [FilingStatus.MarriedFilingSeparate]: {
  23       '6': 175000,
  24     }
  25   };
  26
  27   for (const filingStatus of Object.values(FilingStatus)) {
  28     test(`filing status ${filingStatus}`, () => {
  29       const p = Person.self('A');
  30       const tr = new TaxReturn();
  31       tr.addForm(new Form1040({ filingStatus }));
  32       tr.addForm(new W2({
  33         employer: 'Acme',
  34         employee: p,
  35         wages: 300000,
  36         fedIncomeTax: 0,
  37         medicareWages: 300000,
  38         medicareTax: 5000,
  39       }));
  40
  41       const form = new Form8959();
  42       tr.addForm(new Form8959());
  43       tr.addForm(new Schedule2());
  44
  45       expect(form.getValue(tr, '4')).toBe(300000);
  46       expect(form.getValue(tr, '5')).toBe(Form8959.filingStatusLimit(filingStatus));
  47       expect(form.getValue(tr, '6')).toBe(filingStatusToResults[filingStatus]['6']);
  48       expect(form.getValue(tr, '18')).toBeCloseTo(form.getValue(tr, '6') * 0.009);
  49
  50       expect(form.getValue(tr, '19')).toBe(5000);
  51       expect(form.getValue(tr, '20')).toBe(form.getValue(tr, '1'));
  52       expect(form.getValue(tr, '21')).toBeCloseTo(300000 * 0.0145);
  53       expect(form.getValue(tr, '22')).toBeCloseTo(650);
  54
  55       expect(tr.getForm(Schedule2).getValue(tr, '8')).toBe(form.getValue(tr, '18'));
  56       expect(tr.getForm(Form1040).getValue(tr, '17')).toBe(650);
  57     });
  58   }
  59 });
  60
  61 describe('no additional medicare tax', () => {
  62   for (const filingStatus of Object.values(FilingStatus)) {
  63     test(`filing status ${filingStatus}`, () => {
  64       const p = Person.self('A');
  65       const tr = new TaxReturn();
  66       tr.addForm(new Form1040({ filingStatus }));
  67       tr.addForm(new W2({
  68         employer: 'Acme',
  69         employee: p,
  70         wages: 110000,
  71         fedIncomeTax: 0,
  72         medicareWages: 110000,
  73         medicareTax: 5000,
  74       }));
  75
  76       const form = new Form8959();
  77       tr.addForm(new Form8959());
  78       tr.addForm(new Schedule2());
  79
  80       expect(form.getValue(tr, '4')).toBe(110000);
  81       expect(form.getValue(tr, '5')).toBe(Form8959.filingStatusLimit(filingStatus));
  82       expect(form.getValue(tr, '6')).toBe(0);
  83       expect(form.getValue(tr, '18')).toBe(0);
  84
  85       expect(form.getValue(tr, '19')).toBe(5000);
  86       expect(form.getValue(tr, '20')).toBe(form.getValue(tr, '1'));
  87       expect(form.getValue(tr, '21')).toBeCloseTo(110000 * 0.0145);
  88       expect(form.getValue(tr, '22')).toBeCloseTo(3405);
  89
  90       expect(tr.getForm(Schedule2).getValue(tr, '8')).toBe(form.getValue(tr, '18'));
  91       expect(tr.getForm(Form1040).getValue(tr, '17')).toBe(3405);
  92     });
  93   }
  94 });