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, { FilingStatus } from './Form1040';
   7 import Schedule2 from './Schedule2';
   8
   9 describe('additional medicare tax', () => {
  10   const filingStatusToResults = {
  11     [FilingStatus.Single]: {
  12       '6': 100000,
  13     },
  14     [FilingStatus.MarriedFilingJoint]: {
  15       '6': 50000,
  16     },
  17     [FilingStatus.MarriedFilingSeparate]: {
  18       '6': 175000,
  19     }
  20   };
  21
  22   for (const filingStatus of Object.values(FilingStatus)) {
  23     test(`filing status ${filingStatus}`, () => {
  24       const p = Person.self('A');
  25       const tr = new TaxReturn(2019);
  26       tr.addForm(new Form1040({ filingStatus }));
  27       tr.addForm(new FormW2({
  28         employer: 'Acme',
  29         employee: p,
  30         wages: 300000,
  31         fedIncomeTax: 0,
  32         medicareWages: 300000,
  33         medicareTax: 5000,
  34       }));
  35
  36       const form = new Form8959();
  37       tr.addForm(new Form8959());
  38       tr.addForm(new Schedule2());
  39
  40       expect(form.getValue(tr, '4')).toBe(300000);
  41       expect(form.getValue(tr, '5')).toBe(Form8959.filingStatusLimit(filingStatus));
  42       expect(form.getValue(tr, '6')).toBe(filingStatusToResults[filingStatus]['6']);
  43       expect(form.getValue(tr, '18')).toBeCloseTo(form.getValue(tr, '6') * 0.009);
  44
  45       expect(form.getValue(tr, '19')).toBe(5000);
  46       expect(form.getValue(tr, '20')).toBe(form.getValue(tr, '1'));
  47       expect(form.getValue(tr, '21')).toBeCloseTo(300000 * 0.0145);
  48       expect(form.getValue(tr, '22')).toBeCloseTo(650);
  49
  50       expect(tr.getForm(Schedule2).getValue(tr, '8')).toBe(form.getValue(tr, '18'));
  51       expect(tr.getForm(Form1040).getValue(tr, '17')).toBe(650);
  52     });
  53   }
  54 });
  55
  56 describe('no additional medicare tax', () => {
  57   for (const filingStatus of Object.values(FilingStatus)) {
  58     test(`filing status ${filingStatus}`, () => {
  59       const p = Person.self('A');
  60       const tr = new TaxReturn(2019);
  61       tr.addForm(new Form1040({ filingStatus }));
  62       tr.addForm(new FormW2({
  63         employer: 'Acme',
  64         employee: p,
  65         wages: 110000,
  66         fedIncomeTax: 0,
  67         medicareWages: 110000,
  68         medicareTax: 5000,
  69       }));
  70
  71       const form = new Form8959();
  72       tr.addForm(new Form8959());
  73       tr.addForm(new Schedule2());
  74
  75       expect(form.getValue(tr, '4')).toBe(110000);
  76       expect(form.getValue(tr, '5')).toBe(Form8959.filingStatusLimit(filingStatus));
  77       expect(form.getValue(tr, '6')).toBe(0);
  78       expect(form.getValue(tr, '18')).toBe(0);
  79
  80       expect(form.getValue(tr, '19')).toBe(5000);
  81       expect(form.getValue(tr, '20')).toBe(form.getValue(tr, '1'));
  82       expect(form.getValue(tr, '21')).toBeCloseTo(110000 * 0.0145);
  83       expect(form.getValue(tr, '22')).toBeCloseTo(3405);
  84
  85       expect(tr.getForm(Schedule2).getValue(tr, '8')).toBe(form.getValue(tr, '18'));
  86       expect(tr.getForm(Form1040).getValue(tr, '17')).toBe(3405);
  87     });
  88   }
  89 });