2021 Federal Tax Law Update Test for Circular 230 - Scenario 3: Interyerw Notes - Luther and Lexd are married and file a joint return. - Luther and Lexi were enrolled in their Marketplace second lowest cost silver (SLCSP) high deductible health plan (HDHP) with family coverige fo benefit of an Advance Premium Tax Credit (APTC) of $5,237 - Lexd received a large bonus from her employer at the end of 2021, which increased their household income to $70,000, which is more than 400% contact the marketplace to inform them of the increase in household income. They were not eligible to claim unemployment at any time in 2021 . - In 2021, Luther contributed \$1,500 to his Health Savings Account (HSA). Ot that amount, \$1,000 was made pretax through his employet's caleter HSA from his checking account. His employer sent Form W-2 reporting $1.000 in Box 12a, with code W. Lexo did not contribute to her HSA. - Lex received a Form 1099.5A showing a distribution from her HSA of $700. Lexi has receipts showing they paid $200 for new ayeglasses for Li copays and medical tests for Lexi. - Luther and Lexi donated $450 by check to their local food bank. The food bank is a qualified organization and provided Luther and Lexi with in tamily in netd. They also donated clothing in good condition with talf market value of 5200 to Goodwili, They have a feceipt for the donal 2021 Federal Tax Law Update Test for Circular 230 - Scenario 3: Interyerw Notes - Luther and Lexd are married and file a joint return. - Luther and Lexi were enrolled in their Marketplace second lowest cost silver (SLCSP) high deductible health plan (HDHP) with family coverige fo benefit of an Advance Premium Tax Credit (APTC) of $5,237 - Lexd received a large bonus from her employer at the end of 2021, which increased their household income to $70,000, which is more than 400% contact the marketplace to inform them of the increase in household income. They were not eligible to claim unemployment at any time in 2021 . - In 2021, Luther contributed \$1,500 to his Health Savings Account (HSA). Ot that amount, \$1,000 was made pretax through his employet's caleter HSA from his checking account. His employer sent Form W-2 reporting $1.000 in Box 12a, with code W. Lexo did not contribute to her HSA. - Lex received a Form 1099.5A showing a distribution from her HSA of $700. Lexi has receipts showing they paid $200 for new ayeglasses for Li copays and medical tests for Lexi. - Luther and Lexi donated $450 by check to their local food bank. The food bank is a qualified organization and provided Luther and Lexi with in tamily in netd. They also donated clothing in good condition with talf market value of 5200 to Goodwili, They have a feceipt for the donal