Skylar and Walter Black have been married for 25 years. They live at 883 Scrub Brush Street, Apt. 52B, Las Vegas, NV 89125. Skylar is a stay-at-home parent and Walt is a high school teacher. Skylar’s Social Security number is 222-43-7690 and Walt’s is 700-01-0002. Neither are age 65 or older. The Blacks provide all the support for Skylar’s mother, Rebecca Backin (Social Security number 411-66-2121), who lives in a nursing home in Reno, NV and has no income. Walter’s father, Alton Black (Social Security number 343-22-8899), lives with the Blacks in Las Vegas. Although Alton received Social Security benefits of $7,600 in 2020, the Blacks provide over half of Alton’s support. Skylar and Walt claim a $500 other dependent credit each for Rebecca and Alton. Walt’s earnings from teaching are:

The Blacks moved from Maine to Nevada. As a result, they sold their house in Maine on January 4, 2020. They originally paid $75,000 for the home on July 3, 1995, but managed to sell it for $604,000. They spent $14,000 on improvements over the years. They are currently renting in Las Vegas while they look for a new home.

The Blacks received the following 1099-DIV from their mutual fund investments:

The Blacks own a ski condo located at 123 Buncombe Lane, Brian Head, UT 84719. The condo was rented for 185 days during 2020 and used by the Blacks for 15 days. The rental activity does not rise to the level to qualify for the QBI deduction. Pertinent information about the condo rental is as follows:

The above amounts do not reflect any allocation between rental and personal use of the condo. The Blacks are active managers of the condo.
The Blacks received a $2,400 EIP in 2020.

Required: 

Complete the Black’s federal tax return for 2020. Use Form 1040, Schedule 1, Schedule D, Form 8949, Schedule E (page 1 only), Form 8582 (page 1 only) and the Qualified Dividends and Capital Gain Tax Worksheet to complete their tax return.

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a Employee's social security number 700-01-0002 b Employer identification number (EIN 31-1239867 Ⓒ Employer's name, address, and ZIP code Las Vegas School District 2234 Vegas Valley Drive Las Vegas, NV 89169 d Control number Employee's first name and initial Walter Black 883 Scrub Brush Street, Apt. 52B Las Vegas, NV 89125 1 Employee's address and ZIP code 15 State Employer's state ID number NV Last name Safe, accurate, OMB No. 1545-0008 FAST! Use Form W-2 Wage and Tax Statement Copy B-To Be Filed With Employee's FEDERAL Tax Return. This Information is being furnished to the Internal Revenue Service. 1 Wages, tips, other compensation 54,300.00 3 Social security wagon 54,300.00 5 Madicara wagas and tips 54,300.00 7 Social security tips Suft 11 Nonquated plans 13 y STbyse 14 Other 16 State wages, tips, etc. 17 State Income tax INS e file 4 2020 Thirty kay 2 Federal Income tax withhold 4,100.00 4 Social security tax withhold 3,366.60 6 Medicare tax withhold 787.35 8 Allocated tips 10 Dependent care benefits Visit the IRS website at www.irs.gowiatic 12 See Instructions for box 12 DD| 7,900.00 12b ? 12c : 12d 18 Local wages, tips, etc. 19 Local Income tax 20 Locality name Department of the Treasury-Intamal Ravanua Service