src/fed2019/Schedule3.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 { NotFoundError } from '../core/Errors';
   8
   9 import Form1040, { FilingStatus } from './Form1040';
  10 import Form1099DIV from './Form1099DIV';
  11 import Form1116 from './Form1116';
  12 import Form8949 from './Form8949';
  13 import Schedule3 from './Schedule3';
  14 import ScheduleD from './ScheduleD';
  15 import TaxReturn from './TaxReturn';
  16
  17 test('foreign tax credit, form 1116 not required', () => {
  18   const filingStatusToForeignTax = {
  19     [FilingStatus.Single]: 200,
  20     [FilingStatus.MarriedFilingJoint]: 500,
  21     [FilingStatus.MarriedFilingSeparate]: 200
  22   };
  23
  24   for (const filingStatus of Object.values(FilingStatus)) {
  25     const p = Person.self('A');
  26     const tr = new TaxReturn();
  27     tr.addPerson(p);
  28     tr.addForm(new Form1040({ filingStatus }));
  29     tr.addForm(new Form8949);
  30     tr.addForm(new ScheduleD);
  31     tr.addForm(new Form1099DIV({
  32       payer: 'Brokerage',
  33       payee: p,
  34       ordinaryDividends: 200000,
  35       qualifiedDividends: 70000,
  36       totalCapitalGain: 300,
  37       foreignTaxPaid: filingStatusToForeignTax[filingStatus],
  38     }));
  39     const f = new Schedule3();
  40     tr.addForm(f);
  41
  42     expect(f.getValue(tr, '1')).toBe(filingStatusToForeignTax[filingStatus]);
  43   }
  44 });
  45
  46 test('foreign tax credit, form 1116 required', () => {
  47   const filingStatusToForeignTax = {
  48     [FilingStatus.Single]: 400,
  49     [FilingStatus.MarriedFilingJoint]: 600,
  50     [FilingStatus.MarriedFilingSeparate]: 400
  51   };
  52
  53   for (const filingStatus of Object.values(FilingStatus)) {
  54     const p = Person.self('A');
  55     const tr = new TaxReturn();
  56     tr.addPerson(p);
  57     tr.addForm(new Form1040({ filingStatus }));
  58     tr.addForm(new Form8949);
  59     tr.addForm(new ScheduleD);
  60     tr.addForm(new Form1099DIV({
  61       payer: 'Brokerage',
  62       payee: p,
  63       ordinaryDividends: 200000,
  64       qualifiedDividends: 70000,
  65       totalCapitalGain: 300,
  66       foreignTaxPaid: filingStatusToForeignTax[filingStatus],
  67     }));
  68     const f = new Schedule3();
  69     tr.addForm(f);
  70
  71     expect(() => f.getValue(tr, '1')).toThrow(NotFoundError);
  72   }
  73 });