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Skylar and Walter Black have been married for 5 years. They live at 883 Scrub Brush Street, Apt. 52B, Las Vegas, NV 89125. Skylar is

Skylar and Walter Black have been married for 5 years. They live at 883 Scrub Brush Street, Apt. 52B, Las Vegas, NV 89125. Skylar is a homemaker and Walter is a high school teacher. His W-2 form is located on the next tab. Skylar's Social Security number is 222-43-7690 and Walt's is 700-01-0002.

The Blacks incurred the following expenses during their move from Maine to Nevada in January of 2017:

Cost of moving furniture$4,775
Travel (2,988 miles at $0.17)508
Lodging en route520
Meals en route90
House-hunting trip before the move750


The school district reimbursed Walter $550 for moving expenses. These are reflected on his W-2. Walter’s previous job, as a high school teacher in Maine, was only 5 miles from his home. Skylar was unemployed prior to the move.

The Blacks own a ski condo located at 123 Buncombe Lane, Brian Head, UT 84719. The condo was rented for 183 days during 2017 and used by the Blacks for 17 days. Pertinent information about the condo rental is as follows:

Rental income$16,000
Mortgage interest reported on Form 10988,600
Homeowners' association dues5,200
Utilities1,200
Maintenance3,800
Depreciation (assume fully depreciated)0

The above amounts do not reflect any allocation between rental and personal use of the condo. The Blacks are active managers of the condo.

Required:
Complete Form 1040 and the schedules and forms provided for the Blacks.

If an amount box does not require an entry or the answer is zero, enter "0".

Do not round any percentages.

If required, round your answers to the nearest dollar.

If required, enter a "loss" as a negative number on the tax form. Do not enter deductions as negative numbers.

Note: Special instructions for Form 8582: If required, use the minus sign to enter a "loss" as a negative number on the lines 1d, 4 and 16. However, per the instructions on the tax return, enter all numbers in Part II as positive amounts.

Walter's earnings from teaching are:

a Employee's social security number
700-01-0002
OMB No. 1545-0008Safe, accurate,
FAST! Use
IRS e ~ fileVisit the IRS website at
www.irs.gov/efile
bEmployer identification number (EIN)
31-1238967
1Wages, tips, other compensation
50,674.00
2Federal income tax withheld
4,700.00
cEmployer's name, address, and ZIP code
Las Vegas School District
2234 Vegas Valley Drive
Las Vegas, NV 89169
3Social security wages
50,674.00
4Social security tax withheld
3,141.79
5Medicare wages and tips
50,674.00
6Medicare tax withheld
734.77
7Social security tips
8Allocated tips
dControl number9Verification code

10Dependent care benefits
eEmployee's first name and initial Last name
Walter Black
883 Scrub Brush Street, Apt# 52B
Las Vegas, NV 89125
Suff.11Nonqualified plans12aSee instructions for box 12
C
o
d
e
P550.00
13
Statutory employeeRetirement planThird-party sick pay
12b
C
o
d
e
DD7,800.00
14Other
12c
C
o
d
e
12d
C
o
d
e
fEmployee's address and ZIP code
15State

NV
Employer's state ID number16State wages, tips, etc.17State income tax18Local wages, tips, etc.19Local income tax20Locality name
Form W-2Wage and Tax
Statement
2017
Department of the Treasury—Internal Revenue Service
Copy B–To Be Filed With Employee's FEDERAL Tax Return.

This information is being furnished to the Internal Revenue Service.

Complete Form 1040 for Walter and Skylar Black.

Form
1040
Department of the Treasury—Internal Revenue Service (99)
U.S. Individual Income Tax Return

2017


OMB No. 1545-0074

IRS Use Only
For the year Jan. 1–Dec. 31, 2017, or other tax year beginning, 2017, ending, 20
See separate instructions.
Your first name and initial
Walter
Last name
Black
Your social security number
700-01-0002
If a joint return, spouse's first name and initial
Skylar
Last name
Black
Spouse's social security number
222-43-7690
Home address (number and street). If you have a P.O. box, see instructions.
883 Scrub Brush Street
Apt. no.
52 B
▲ Make sure the SSN(s) above and on line 6c are correct.
City, town or post office, state, and ZIP code. If you have a foreign address, also complete spaces below (see instructions).
Las Vegas, NV 89125
  Presidential Election Campaign
Check here if you, or your spouse if filing jointly, want $3 to go to this fund. Checking a box below will not change your tax or refund.

☒ You    ☒ Spouse

Foreign country name
Foreign province/state/country
Foreign postal code
Filing Status
Exemptions6aYourself. If someone can claim you as a dependent, do notcheck box 6a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .}Boxes checked on 6a and 6b
bSpouse . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .No. of children on 6c who:
• lived with you

cDependents:(2)Dependent's social security number(3)Dependent's relationship to you(4) ✔ If child under age 17 qualifying for child tax credit (see instructions)


(1) First name


Last name
• did not live with you due to divorce or separation (see instructions)

If more than four dependents, see instructions and check here ► ▢
Dependents on 6c not entered above
Add numbers on lines above ►
dTotal number of exemptions claimed . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Income

Attach Form(s) W-2 here. Also attach Forms W-2G and 1099-R if tax was withheld.

If you did not get a W-2, see instructions.
7Wages, salaries, tips, etc. Attach Form(s) W-2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .7
8aTaxable interest. Attach Schedule B if required . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .8a
bTax-exempt interest. Do not include on line 8a . . . . . . . . .8b
9aOrdinary dividends. Attach Schedule B if required . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .9a
bQualified dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .9b
10Taxable refunds, credits, or offsets of state and local income taxes . . . . . . . . . . . . . . . .10
11Alimony received . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .11
12Business income or (loss). Attach Schedule C or C-EZ . . . . . . . . . . . . . . . . . . . . . . .12
13Capital gain or (loss). Attach Schedule D if required. If not required, check here ► ▢13
14Other gains or (losses). Attach Form 4797 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .14
15aIRA distributions . . . . . . . . . . .15ab Taxable amount . .15b
16aPensions and annuities . . . . . .16ab Taxable amount . .16b
17Rental real estate, royalties, partnerships, S corporations, trusts, etc. Attach Schedule E17
18Farm income or (loss). Attach Schedule F . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .18
19Unemployment compensation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .19
20aSocial security benefits20ab Taxable amount . .20b
21Other income. List type and amount _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _21
22Combine the amounts in the far right column for lines 7 through 21. This is your total income ► . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .22
Adjusted Gross Income23Educator expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .23
24Certain business expenses of reservists, performing artists, and fee-basis government officials. Attach Form 2106 or 2106-EZ24
25Health savings account deduction. Attach Form 8889 . . . . .25
26Moving expenses. Attach Form 3903 . . . . . . . . . . . . . . . . . .26
27Deductible part of self-employment tax. Attach Schedule SE27
28Self-employed SEP, SIMPLE, and qualified plans . . . . . . . . .28
29Self-employed health insurance deduction . . . . . . . . . . . . .29
30Penalty on early withdrawal of savings . . . . . . . . . . . .30
31aAlimony paid   b Recipient's SSN ► ________31a
32IRA deduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .32
33Student loan interest deduction . . . . . . . . . . . . . . . . . . . . .33
34Reserved for future use . . . . . . . . . . . . . . . . .34
35Domestic production activities deduction. Attach Form 890335
36Add lines 23 through 35 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .36
37Subtract line 36 from line 22. This is your adjusted gross income . . . . . . . . . . .37
For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions.Cat. No. 11320BForm 1040 (2017)

Form 1040 (2017)Walter and Skylar Black700-01-0002Page 2
38Amount from line 37 (adjusted gross income)38
Tax and Credits39a
Check
if:
{▢ You were born before January 2, 1953, ▢ Blind.
▢ Spouse was born before January 2, 1953, ▢ Blind.
}Total boxes
checked ► 39a
bIf your spouse itemizes on a separate return or you were a dual-status alien, check here ► 39b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Standard Deduction for

• People who check any box on line 39a or 39b or who can be claimed as a dependent, see instructions.

• All others:

Single or Married filing separately, $6,350

Married filing jointly or Qualifying widow(er), $12,700

Head of household, $9,350

40Itemized deductions (from Schedule A) or your standard deduction (see left margin)40
41Subtract line 40 from line 38 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .41
42Exemptions. If line 38 is $156,900 or less, multiply $4,050 by the number on line 6d. Otherwise, see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .42
43Taxable income. Subtract line 42 from line 41. If line 42 is more than line 41, enter -0-.43
44Tax (see instructions). Check if any from: a ▢ Form(s) 8814 b ▢ Form 4972 c ▢ _____44
45Alternative minimum tax (see instructions). Attach Form 6251 . . . . . . . . . . . . . . .45
46Excess advance premium tax credit repayment. Attach Form 8962 . . . . . . . . . . . . . . .46
47Add lines 44, 45, and 46 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .47
48Foreign tax credit. Attach Form 1116 if required . . . . . . . . . . . . .48
49Credit for child and dependent care expenses. Attach Form 244149
50Education credits from Form 8863, line 19 . . . . . . . . . . . . . . .50
51Retirement savings contributions credit. Attach Form 8880 . . .51
52Child tax credit. Attach Schedule 8812, if required . . . . . . . .52
53Residential energy credit. Attach Form 5695 . . . . . . . . . . .53
54Other credits from Form: a ▢ 3800 b ▢ 8801 c ▢ ________54
55Add lines 48 through 54. These are your total credits . . . . . . . . . . . . . . . . . . . . . .55
56Subtract line 55 from line 47. If line 55 is more than line 47, enter -0- . . . . . . . .56

Other
Taxes
57Self-employment tax. Attach Schedule SE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .57
58Unreported social security and Medicare tax from Form: a ▢ 4137 b ▢ 8919 . . . . . .58
59Additional tax on IRAs, other qualified retirement plans, etc. Attach Form 5329 if required59
60aHousehold employment taxes from Schedule H . . . . . . . . . . . . . . . . . . . . . . . . . . .60a
bFirst-time homebuyer credit repayment. Attach Form 5405 if required . . . . . . . . .60b
61Health care: individual responsibility (see instructions)Full-year coverage61
62Taxes from: a ▢ Form 8959 b ▢ Form 8960 c ▢ Instructions; enter code(s) _ _ _ _ _ _62
63Add lines 56 through 62. This is your total tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . .63
Payments64Federal income tax withheld from Forms W-2 and 1099 . . . . . .64
If you have a qualifying child, attach Schedule EIC.652017 estimated tax payments and amount applied from 2016 return65
66aEarned income credit (EIC) . . . . . . . . . . . . . . . . . . . . . . . . .66a
bNontaxable combat pay election . . . . . .66b
67Additional child tax credit. Attach Schedule 8812 . . . . . . . . . . .67
68American opportunity credit from Form 8863, line 8 . . . . . . . .68
69Net premium tax credit. Attach Form 8962 . . . . . . . . . . . . . . .69
70Amount paid with request for extension to file . . . . . . . . . . .70
71Excess social security and tier 1 RRTA tax withheld . . . . . . . . .71
72Credit for federal tax on fuels. Attach Form 4136 . . . . . . . . . .72
73Credits from Form: a ▢ 2439 b ▢ Reserved c ▢ 8885 d ▢73
74Add lines 64, 65, 66a, and 67 through 73. These are your total payments . . . . . . . . .74
Refund75If line 74 is more than line 63, subtract line 63 from line 74. This is the amount you overpaid75
76aAmount of line 75 you want refunded to you. If Form 8888 is attached, check here ►76a
Direct deposit? See instructions.► b
Routing number► c Type:  ▢ Checking  ▢ Savings
► d
Account number
77Amount of line 75 you want applied to your 2018 estimated tax ►77
Amount
You Owe
78Amount you owe. Subtract line 74 from line 63. For details on how to pay, see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .78
79Estimated tax penalty (see instructions) . . . . . . . . . . . . . . . . . . . .79
Third Party DesigneeDo you want to allow another person to discuss this return with the IRS (see instructions)? ▢ Yes. Complete below. ▢ No
Designee's
name

Phone
no.

Personal identification
number (PIN) ►
Sign
Here


Joint return? See instructions. Keep a copy for your records.
Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and belief, they are true, correct, and accurately list all amounts and sources of income I received during the tax year. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
Your signatureDateYour occupation
Teacher
Daytime phone number
Spouse's signature. If a joint return, bothmust sign.DateSpouse's occupation
Homemaker
If the IRS sent you an Identity Protection PIN, enter it here (see inst.)
Paid Preparer Use OnlyPrint/Type preparer's namePreparer's signatureDateCheck ▢ if self-employedPTIN
Firm's name ►Firm's EIN ►
Firm's address ►Phone no.
Go to www.irs.gov/Form1040 for instructions and the latest information.Form 1040 (2017)

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