src/fed2019/ScheduleA.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 ScheduleA from './ScheduleA';
  11 import TaxReturn from './TaxReturn';
  12 import W2 from './W2';
  13
  14 test('medical and dental expenses, limited', () => {
  15   const p = Person.self('A');
  16   const tr = new TaxReturn();
  17   tr.addPerson(p);
  18   tr.addForm(new W2({
  19     employee: p,
  20     employer: 'E',
  21     wages: 3000,
  22   }));
  23   tr.addForm(new Form1040({
  24     filingStatus: FilingStatus.Single
  25   }));
  26
  27   const f = new ScheduleA({
  28     medicalAndDentalExpenses: 250,
  29   });
  30   tr.addForm(f);
  31
  32   expect(f.getValue(tr, '2')).toBe(3000);
  33   expect(f.getValue(tr, '4')).toBe(25);
  34   expect(f.getValue(tr, '17')).toBe(25);
  35 });
  36
  37 test('medical and dental expenses, excluded', () => {
  38   const p = Person.self('A');
  39   const tr = new TaxReturn();
  40   tr.addPerson(p);
  41   tr.addForm(new Form1040({
  42     filingStatus: FilingStatus.Single
  43   }));
  44   tr.addForm(new W2({
  45     employee: p,
  46     employer: 'E',
  47     wages: 300000,
  48   }));
  49
  50   const f = new ScheduleA({
  51     medicalAndDentalExpenses: 250,
  52   });
  53   tr.addForm(f);
  54
  55   expect(tr.getForm(Form1040).getValue(tr, '7b')).toBe(300000);
  56   expect(f.getValue(tr, '2')).toBe(300000);
  57   expect(f.getValue(tr, '4')).toBe(0);
  58 });
  59
  60 test('state and local taxes, un-limited', () => {
  61   const tr = new TaxReturn();
  62   tr.addForm(new Form1040({
  63     filingStatus: FilingStatus.MarriedFilingJoint
  64   }));
  65
  66   const f = new ScheduleA({
  67     stateAndLocalIncomeAndSalesTaxes: 3000,
  68     stateAndLocalRealEstateTaxes: 475,
  69     stateAndLocalPropertyTaxes: 225,
  70   });
  71   tr.addForm(f);
  72
  73   expect(f.getValue(tr, '5d')).toBe(3700);
  74   expect(f.getValue(tr, '5e')).toBe(3700);
  75   expect(f.getValue(tr, '17')).toBe(3700);
  76 });
  77
  78 test('state and local taxes, limited', () => {
  79   const tr = new TaxReturn();
  80   tr.addForm(new Form1040({
  81     filingStatus: FilingStatus.MarriedFilingJoint
  82   }));
  83
  84   const f = new ScheduleA({
  85     stateAndLocalIncomeAndSalesTaxes: 21124,
  86   });
  87   tr.addForm(f);
  88
  89   expect(f.getValue(tr, '5d')).toBe(21124);
  90   expect(f.getValue(tr, '5e')).toBe(10000);
  91   expect(f.getValue(tr, '17')).toBe(10000);
  92 });
  93
  94 test('charitable gifts', () => {
  95   const tr = new TaxReturn();
  96   tr.addForm(new Form1040({
  97     filingStatus: FilingStatus.MarriedFilingJoint
  98   }));
  99
 100   const f = new ScheduleA({
 101     charitableGiftsCashOrCheck: 3000,
 102     charitableGiftsOther: 100,
 103     charitableCarryOver: 22,
 104   });
 105   tr.addForm(f);
 106
 107   expect(f.getValue(tr, '14')).toBe(3122);
 108   expect(f.getValue(tr, '17')).toBe(3122);
 109 });
 110
 111 test('all inputs', () => {
 112   const p = Person.self('A');
 113   const tr = new TaxReturn();
 114   tr.addPerson(p);
 115   tr.addForm(new W2({
 116     employee: p,
 117     employer: 'E',
 118     wages: 3000,
 119   }));
 120   tr.addForm(new Form1040({
 121     filingStatus: FilingStatus.Single
 122   }));
 123
 124   const f = new ScheduleA({
 125     medicalAndDentalExpenses: 250,
 126     stateAndLocalIncomeAndSalesTaxes: 1000,
 127     stateAndLocalRealEstateTaxes: 1000,
 128     stateAndLocalPropertyTaxes: 1000,
 129     otherTaxes: 1000,
 130     unreportedMortgageInterest: 1000,
 131     unreportedMortagePoints: 1000,
 132     mortgageInsurancePremiums: 1000,
 133     investmentInterest: 1000,
 134     charitableGiftsCashOrCheck: 1000,
 135     charitableGiftsOther: 1000,
 136     charitableCarryOver: 1000,
 137     casualtyAndTheftLosses: 1000,
 138   });
 139   tr.addForm(f);
 140
 141   expect(f.getValue(tr, '17')).toBe(12025);
 142 });