src/fed2019/Schedule1.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 import { UnsupportedFeatureError } from '../core/Errors';
   8
   9 import Form1040, { FilingStatus } from './Form1040';
  10 import Schedule1, { Schedule1Input, SALTWorksheet } from './Schedule1';
  11 import TaxReturn from './TaxReturn';
  12
  13 test('non-taxable state tax refund', () => {
  14   const p = Person.self('A');
  15   const tr = new TaxReturn();
  16   tr.addForm(new Form1040({
  17     filingStatus: FilingStatus.Single
  18   }));
  19   const w = new SALTWorksheet({
  20     prevYearSalt: 90000,
  21     limitedPrevYearSalt: 10000,
  22     prevYearItemizedDeductions: 25000,
  23     prevYearFilingStatus: FilingStatus.Single
  24   });
  25   tr.addForm(w);
  26   const f = new Schedule1({
  27     stateAndLocalTaxableRefunds: 17000
  28   });
  29   tr.addForm(f);
  30
  31   expect(w.getValue(tr, '1')).toBe(17000);
  32   expect(w.getValue(tr, '2')).toStrictEqual([80000, true]);
  33   expect(w.getValue(tr, '3')).toBe(0);
  34   expect(w.getValue(tr, '9')).toBe(0);
  35   expect(tr.getForm(Form1040).getValue(tr, '7a')).toBe(0);
  36 });
  37
  38 test('taxable state tax refund', () => {
  39   const p = Person.self('A');
  40   const tr = new TaxReturn();
  41   tr.addForm(new Form1040({
  42     filingStatus: FilingStatus.Single
  43   }));
  44   const w = new SALTWorksheet({
  45     prevYearSalt: 7500,
  46     limitedPrevYearSalt: 7500,
  47     prevYearItemizedDeductions: 14000,
  48     prevYearFilingStatus: FilingStatus.Single
  49   });
  50   tr.addForm(w);
  51   const f = new Schedule1({
  52     stateAndLocalTaxableRefunds: 2000
  53   });
  54   tr.addForm(f);
  55
  56   expect(w.getValue(tr, '1')).toBe(2000);
  57   expect(w.getValue(tr, '2')).toStrictEqual([2000, false]);
  58   expect(w.getValue(tr, '3')).toBe(2000);
  59   expect(w.getValue(tr, '9')).toBe(2000);
  60   expect(tr.getForm(Form1040).getValue(tr, '7a')).toBe(2000);
  61 });
  62
  63 test('unsupported inputs', () => {
  64   const keys: (keyof Schedule1Input)[] = [
  65     'businessIncome',
  66     'otherGainsOrLosses',
  67     'rentalRealEstateRoyaltiesPartnershipsSCorps',
  68     'farmIncome',
  69     'businessExpensesForm2106',
  70     'hsaDeduction',
  71     'armedForcesMovingExpenses',
  72     'deductibleSelfEmploymentTax',
  73     'tuitionAndFees',
  74   ];
  75   for (const input of keys) {
  76     const p = Person.self('A');
  77     const tr = new TaxReturn();
  78     const f = new Schedule1({
  79       [input]: 100
  80     });
  81     tr.addForm(f);
  82     expect(() => f.getValue(tr, '9') + f.getValue(tr, '22')).toThrow(UnsupportedFeatureError);
  83   }
  84 });