Advanced Scenario 8: Ramon Torrez Directions Using the tax software, complete the tax return, including Form 1040 and all appropri- ate forms, schedules, or worksheets. Answer the questions following the scenario Note: When entering Social Security numbers (SSN) or Employer identification Numbers (EINS), replace the Xs as directed, or with any four digits of your choice. Interview Notes Ramon works as a self-employed ride share driver. - Ramon is a cash-basis taxpayer who materially participates in the operation of his business. He did not make any payments that would require him to file Form 1099. - Ramon uses business code 485990. - Ramon had no prior year unallowed losses. He received Form 1099-MISC and Form 1099-K from the ride share company. He had an additional $2,745 in cash tip income from individual customers NOT included on the Forms 1099. Ramon provided a statement from the ride share company that indicated the amount of mileage driven and fees paid for the year. These fees are considered ordinary and necessary for the ride share business. - 30,200 miles driven while transporting customers. - Ride share fee: $4,800 227-00-XXXX - Safe driver fee: $140 Ramon Torrez - Airport fee: $515 -GPS device fee: $320 Rabuk Tas Ramon's recordkeeping application shows he drove 5,830 miles between rides: 2.700 miles driven between his home and his first and last customer of the day. He had the following miscellaneous expenses: - Snacks for customers: $260 - Auto deodorizers: $15 - Phone chargers for customer use only: $120 - Meals eaten while waiting for customers: $1,200 The total mileage on his car for 2019 was 44,730 miles of that 6,000 was personal miles. He placed his car, a 2016 sedan, in service on January 6, 2017. He always takes the standard mileage rate. This is Ramon's only car and it was available for personal use. Ramon found his Form 1098-E online stating he paid $3,600 in student loan interest in 2019. Ramon did not have any health insurance for the year. Ramon received a CP01-A Notice assigning him an identity protection personal identification number (IPPIN). His IP PIN is 357900. Yes A # SOUR CITY Form 13614-C Department of the Treasury a l Revenue Service OMB Number October 2019) Intake/Interview & Quality Review Sheet 1545.1964 You will need: . Please complete pages 1-4 of this form. Tax Information such as Forms W-2, 1099, 1008, 1095. You are responsible for the information on your return. Please provide Social security cards or ITIN letters for all persons on your tax return. complete and accurate information. Picture ID (such as valid driver's license) for you and your spouse. . If you have questions, please ask the IRS-certified volunteer preparer. Volunteers are trained to provide high quality service and uphold the highest ethical standards. To report unethical behavior to the IRS, email us at wil voltaxis.gov Part 1 - Your Personal Information (If you are filing a joint refur, enter your names in the same order as last year's return) 1. Your first name MILast name Daytime telephone number Are you a US citizen? RAMON TORREZ YOUR PHONE. X Yes No 2. Your spouse's first name MI Last name Daytime telephone number is your spouse a US citizen? No 3. Maling address State ZIP code 1551 CONCORD CIRCLE YOUR ZIP 4. Your Date of Birth 15. Your job 6. Last year, were you a Fustime student Yes No 11/22/1995 SELF-EMPLOYED DRIVER b. Totally and permanently disabled Yes X Noc Legally blind Yes x No 7. Your spouse's Date of Birth 8. Your spouse's job title 9. Last year, was your spouse a Ful-time student Yes No b. Totally and permanently disabled Yes Noc Legally blind Yes No 10. Can anyone claim you or your spouse as a dependent? Yes X NO Unsure 11. Have you, your spouse, or dependents been a victim of tax related identity theft or been issued an Identity Protection PIN? X Yes No Part II - Marital Status and Household Information 1. As of December 31, 2019, what X Never Married (This includes registered domestic partnerships unions, or other formal relationships understate law) was your marital status? Married a. If Yes, Did you get married in 2019? Yes No b. Did you live with your spouse during any part of the last six months of 2019? Yes No Divorced Date of final decreo Legally Separated Date of separate maintenance decreo Widowed Year of spouse's death 2. List the names below of: everyone who lived with you last year (other than your spouse) If additional space is needed check here and list on page 3 anyone you supported but did not live with you last year To be completed by a Certified Volunteer Preparer Name s Donner your Dale of Relationship Number of US Resident Single Fume Totally and is the the s ide dhe name or sous name below to you form of US Marred S et Permanyeron eron person taxpayers) payer) Ivedis she Canada 12/01/19 year Disabedo eling provide have provide more pay more than your home Mexico SA who h a ve more than an 14.200 an son of all the cost of of any other son of of income? support for maintaga her own person home for the Ortho port? NA ? Desh ho Form 13614-C Rev. 16-2010) XOXXXXXXX DDDD DOO 000000000000 00000000000XX00000 Check appropriate box for each question in each section Yes No Unsure Part III - Income - Last Year, Did You for Your Spouse) Receive O X O 1. (B) Wages or Salary? (Form W-2) If yes, how many jobs did you have last year? XOO 2. (A) Tip Income? 3. (B) Scholarships? (Forms W-2, 1098-T) 4. (B) Interest Dividends from:checking savings accounts, bonds, CDs, brokerage? (Forms 1099-INT, 1099-DIV) 5. (B) Refund of state local income taxes? (Form 1099-G) 6. (B) Alimony income or separate maintenance payments? 7. (A) Self-Employment income? (Form 1099-MISC.cash) 8. (A) Cash check payments for any work performed not reported on Forms W-2 or 10997 9. (A) Income (or loss) from the sale of Stocks, Bonds or Real Estate? (including your home) (Forms 1099-8,1099-8) 10. (B) Disability income? (such as payments from insurance, or workers compensation) (Forms 1099-R, W-2) 11. (A) Retirement income or payments from Pensions. Annuities, and or IRA? (Form 1099-R) 12. (B) Unemployment Compensation? (Form 10996) 13. (B) Social Security of Railroad Retirement Benefits? (Forms SSA-1099, RRB-1099) 14. (M) Income (or loss) from Rental Property 15. (B) Other income? gambling, lottery, prizes, awards, jury duty, Sch K-1, royalties, foreign income, etc.) Specify Yes No Unsure Part IV-Expenses - Last Year, Did You (or Your Spouse) Pay 1. (B) Alimony or separate maintenance payments? If yes, do you have the recipient's SSN? Yes No 2. Contributions to a retirement account? D IRA (A) 401K (B) Roth IRA (B) Other 3. (B) College or post secondary educational expenses for yourself, spouse or dependents? (Form 1098-T) 4. (A) Any of the following? Medical & Dental (including insurance premiums) Mortgage Interest (Form 1098) Taxes (State, Real Estate, Personal Property, Sales) O Charitable Contributions 5. (B) Child or dependent care expenses such as daycare? 6. (B) For supplies used as an eligible educator such as a teacher, teacher's aide, counselor, etc.? x 0 7 . (A) Expenses related to self-employment income or any other income you received? 0 8 . (B) Student loan interest? (Form 1098-E) Yes No Unsure Part V-Life Events - Last Year, Did You (or Your Spouse) 1. (HSA) Have a Health Savings Account? (Forms 5498-SA, 1099 SA, W-2 with code Winbox 12) 2. (A) Have credit card or mortgage debt cancelled forgiven by a londer or have a home foreclosure? (Forms 1099-C, 1099-A) 3. (A) Adopt a child? 4. (B) Have Earned Income Credit. Child Tax Credit or American Opportunity Credit disallowed in a prior year? If yes, for which tax year? 5. (A) Purchase and install energy efficient home items? (such as windows, furnace, insulation, etc.) 6. (A) Receive the First Time Homebuyers Creditin 2008? 7. (B) Make estimated tax payments or apply last year's refund to this year's tax? If so how much? 8. (A) File a federal return last year containing a "capital loss carryover' on Form 1040 Schedule D? 0 9 . (A) Have health coverage through the Marketplace (Exchange)? [Provide Form 1095-AJ XXX C log Number 2121 wwww Form 13614.C 10.2010 Additional Information and Questions Related to the Preparation of Your Return 1. Provide an email address (optional) (this email address will not be used for contacts from the Internal Revenue Service) 2. Presidential Election Campaign Fund (you check a box your tax or refund will not change) Check here if you, or your spouse if filing jointly, want $3 to go to this fund You Spouse 3. If you are due a refund, would you like a Direct deposit b. To purchase U.S. Savings Bonds c. To split your refund between different accounts Yes x No Yes No Yes X No 4. If you have a balance due, would you like to make a payment directly from your bank account? Yes No 5. Live in an area that was declared a Federal disaster area? Yes x No y es, where? 6. Did you, or your spouse if filing jointly, receive a letter from the IRS? X Yes No Many free tax preparation sites operate by receiving grant money or other federal financial assistance. The data from the following questions may be used by this site to apply for these grants or to support continued receipt of financial funding. Your answer will be used only for statistical purposes. These questions are optional 7. Would you say you can carry on a conversation in English, both understanding & Speaking? X Very well Well Not well Not at all Prefer not to answer 8. Would you say you can read a newspaper or book in English? X Very well Well Not well Not at all Prefer not to answer 9. Do you or any member of your household have a disability Yes X NO Prefer not to answer 10. Are you or your spouse a Veteran from the U.S. Armed Forces? Yes X No Prefer not to answer 11. Your race? American Indian or Alaska Native Asian Black or African American Native Hawaiian or other Pacific Islander White X Prefer not to answer 12. Your spouse's race? American Indian or Alaska Native Asian Black or African American Native Hawaiian or other Pacific Islander White Prefer not to answer 13. Your ethnicity? Hispanic or Latino Not Hispanic or Latino X Prefer not to answer 14. Your spouse's ethnicity? Hispanic or Latino Not Hispanic or Latino Prefer not to answer Additional comments Privacy Act and Paperwork Reduction Act Notice VAN wwe ask me we owal ewo why weg te West do not receive and whether your response is voluntary required to obtain a benefit of mandatory Our legal right to ask for formation is SUSC 301. We are asking for this formation to assist in contacting your to you and or participation in IRS o r income tax preparation and outreach programs. The information you provide may be used to others who teaches and ang voluntee r preparation of treach activities. The womain may also be used to establish active contro send corespondence and volunteers. Your response is voluntary. However, you do not provide the st omation the IRS may not be able to your since in the program. The Paperwork Reduction Actores that the IRS display an OMB control umber on all public Wormation s The OMB Control Number for his study is 1545-1904. Also you have any comments regarding the time estimates a cted with this study or suggestion on making this process impler please write to the real Revenue Service Tax Products Coordinating Committee SEW CAR MPTT SP. 1111 Conson Ave NW. Washington DC 20224 Catalog 2121 Form 13614-C Rev. 10 2018) CORRECTED checked fers PAVERSyre GMONA140115 TOP CARS RIDE SHARE 8009 PIKE CIR YOUR CITY, STATE ZIP 2019 Miscellaneous Income 1000-MISC Copy B For Recipient 38-700XXXX 227-00-xxxx This RAMON TORREZ $ 225.00 being to Mees. Il you we egundo umance 1551 CONCORD CIRCLE OS sanctionate YOUR CITY, STATE ZIP du Fm 1000 MISC or your records CORRECTED checked RSGRyowcy. 38.700XXXX TOP CARS RIDE SHARE 8009 PIKE CIR 227-00-XXXX YOUR CITY, STATE ZIP 2019 Payment Card and Third Party Network Transactions 29 000 Fm 1000K CopyB For Payee Pro PAYEES RAMON TORREZ 1,200 $ 2.050 $ 1561 CONCORD CIRCLE 2000$ YOUR CITY STATE ZIP 28. What income must Ramon report on Schedule C, Profit or Loss From Business? A. Only income reported on Form 1099-MISC and Form 1099-K from the ride share company. B. Only cash tip income from individual customers. C. None. He must report all income from his ride share company as Other Income. D. His income reported on Form 1099-MISC, Form 1099-K, and the cash tip income from his customers. 29. What is Ramon's mileage expense deduction (at the standard mileage rate) for his business as a ride share driver? (Round to the nearest dollar.) CA $25,943 B. $22,463 C. $20,897 D. $17,516 30. What is the amount that Ramon can deduct as student loan interest on Form 1040, Schedule 1? CASO B. $1,800 C. $2,500 D. $3,600 31. Ramon's self employment tax is added to his others Schedule 1 on Form 1040, Schedule 2, and one half of the self employment tax is shown as an adjustment to income on Form 1040 True Fase 32. Ramon's Qualified Business Income (QBI) deduction is $0 because he has no taxable income before the QBI deduction. True False 33. Ramon must pay a $695 shared responsibility payment since he did not have health insurance for 2019. True False 34. Ramon has been assigned an IP PIN by the IRS. The PIN is confidential and should never be entered on the tax return True False 35. Ramon is too young to qualify for the earned income credit without having a qualifying child. True False Advanced Scenario 8: Ramon Torrez Directions Using the tax software, complete the tax return, including Form 1040 and all appropri- ate forms, schedules, or worksheets. Answer the questions following the scenario Note: When entering Social Security numbers (SSN) or Employer identification Numbers (EINS), replace the Xs as directed, or with any four digits of your choice. Interview Notes Ramon works as a self-employed ride share driver. - Ramon is a cash-basis taxpayer who materially participates in the operation of his business. He did not make any payments that would require him to file Form 1099. - Ramon uses business code 485990. - Ramon had no prior year unallowed losses. He received Form 1099-MISC and Form 1099-K from the ride share company. He had an additional $2,745 in cash tip income from individual customers NOT included on the Forms 1099. Ramon provided a statement from the ride share company that indicated the amount of mileage driven and fees paid for the year. These fees are considered ordinary and necessary for the ride share business. - 30,200 miles driven while transporting customers. - Ride share fee: $4,800 227-00-XXXX - Safe driver fee: $140 Ramon Torrez - Airport fee: $515 -GPS device fee: $320 Rabuk Tas Ramon's recordkeeping application shows he drove 5,830 miles between rides: 2.700 miles driven between his home and his first and last customer of the day. He had the following miscellaneous expenses: - Snacks for customers: $260 - Auto deodorizers: $15 - Phone chargers for customer use only: $120 - Meals eaten while waiting for customers: $1,200 The total mileage on his car for 2019 was 44,730 miles of that 6,000 was personal miles. He placed his car, a 2016 sedan, in service on January 6, 2017. He always takes the standard mileage rate. This is Ramon's only car and it was available for personal use. Ramon found his Form 1098-E online stating he paid $3,600 in student loan interest in 2019. Ramon did not have any health insurance for the year. Ramon received a CP01-A Notice assigning him an identity protection personal identification number (IPPIN). His IP PIN is 357900. Yes A # SOUR CITY Form 13614-C Department of the Treasury a l Revenue Service OMB Number October 2019) Intake/Interview & Quality Review Sheet 1545.1964 You will need: . Please complete pages 1-4 of this form. Tax Information such as Forms W-2, 1099, 1008, 1095. You are responsible for the information on your return. Please provide Social security cards or ITIN letters for all persons on your tax return. complete and accurate information. Picture ID (such as valid driver's license) for you and your spouse. . If you have questions, please ask the IRS-certified volunteer preparer. Volunteers are trained to provide high quality service and uphold the highest ethical standards. To report unethical behavior to the IRS, email us at wil voltaxis.gov Part 1 - Your Personal Information (If you are filing a joint refur, enter your names in the same order as last year's return) 1. Your first name MILast name Daytime telephone number Are you a US citizen? RAMON TORREZ YOUR PHONE. X Yes No 2. Your spouse's first name MI Last name Daytime telephone number is your spouse a US citizen? No 3. Maling address State ZIP code 1551 CONCORD CIRCLE YOUR ZIP 4. Your Date of Birth 15. Your job 6. Last year, were you a Fustime student Yes No 11/22/1995 SELF-EMPLOYED DRIVER b. Totally and permanently disabled Yes X Noc Legally blind Yes x No 7. Your spouse's Date of Birth 8. Your spouse's job title 9. Last year, was your spouse a Ful-time student Yes No b. Totally and permanently disabled Yes Noc Legally blind Yes No 10. Can anyone claim you or your spouse as a dependent? Yes X NO Unsure 11. Have you, your spouse, or dependents been a victim of tax related identity theft or been issued an Identity Protection PIN? X Yes No Part II - Marital Status and Household Information 1. As of December 31, 2019, what X Never Married (This includes registered domestic partnerships unions, or other formal relationships understate law) was your marital status? Married a. If Yes, Did you get married in 2019? Yes No b. Did you live with your spouse during any part of the last six months of 2019? Yes No Divorced Date of final decreo Legally Separated Date of separate maintenance decreo Widowed Year of spouse's death 2. List the names below of: everyone who lived with you last year (other than your spouse) If additional space is needed check here and list on page 3 anyone you supported but did not live with you last year To be completed by a Certified Volunteer Preparer Name s Donner your Dale of Relationship Number of US Resident Single Fume Totally and is the the s ide dhe name or sous name below to you form of US Marred S et Permanyeron eron person taxpayers) payer) Ivedis she Canada 12/01/19 year Disabedo eling provide have provide more pay more than your home Mexico SA who h a ve more than an 14.200 an son of all the cost of of any other son of of income? support for maintaga her own person home for the Ortho port? NA ? Desh ho Form 13614-C Rev. 16-2010) XOXXXXXXX DDDD DOO 000000000000 00000000000XX00000 Check appropriate box for each question in each section Yes No Unsure Part III - Income - Last Year, Did You for Your Spouse) Receive O X O 1. (B) Wages or Salary? (Form W-2) If yes, how many jobs did you have last year? XOO 2. (A) Tip Income? 3. (B) Scholarships? (Forms W-2, 1098-T) 4. (B) Interest Dividends from:checking savings accounts, bonds, CDs, brokerage? (Forms 1099-INT, 1099-DIV) 5. (B) Refund of state local income taxes? (Form 1099-G) 6. (B) Alimony income or separate maintenance payments? 7. (A) Self-Employment income? (Form 1099-MISC.cash) 8. (A) Cash check payments for any work performed not reported on Forms W-2 or 10997 9. (A) Income (or loss) from the sale of Stocks, Bonds or Real Estate? (including your home) (Forms 1099-8,1099-8) 10. (B) Disability income? (such as payments from insurance, or workers compensation) (Forms 1099-R, W-2) 11. (A) Retirement income or payments from Pensions. Annuities, and or IRA? (Form 1099-R) 12. (B) Unemployment Compensation? (Form 10996) 13. (B) Social Security of Railroad Retirement Benefits? (Forms SSA-1099, RRB-1099) 14. (M) Income (or loss) from Rental Property 15. (B) Other income? gambling, lottery, prizes, awards, jury duty, Sch K-1, royalties, foreign income, etc.) Specify Yes No Unsure Part IV-Expenses - Last Year, Did You (or Your Spouse) Pay 1. (B) Alimony or separate maintenance payments? If yes, do you have the recipient's SSN? Yes No 2. Contributions to a retirement account? D IRA (A) 401K (B) Roth IRA (B) Other 3. (B) College or post secondary educational expenses for yourself, spouse or dependents? (Form 1098-T) 4. (A) Any of the following? Medical & Dental (including insurance premiums) Mortgage Interest (Form 1098) Taxes (State, Real Estate, Personal Property, Sales) O Charitable Contributions 5. (B) Child or dependent care expenses such as daycare? 6. (B) For supplies used as an eligible educator such as a teacher, teacher's aide, counselor, etc.? x 0 7 . (A) Expenses related to self-employment income or any other income you received? 0 8 . (B) Student loan interest? (Form 1098-E) Yes No Unsure Part V-Life Events - Last Year, Did You (or Your Spouse) 1. (HSA) Have a Health Savings Account? (Forms 5498-SA, 1099 SA, W-2 with code Winbox 12) 2. (A) Have credit card or mortgage debt cancelled forgiven by a londer or have a home foreclosure? (Forms 1099-C, 1099-A) 3. (A) Adopt a child? 4. (B) Have Earned Income Credit. Child Tax Credit or American Opportunity Credit disallowed in a prior year? If yes, for which tax year? 5. (A) Purchase and install energy efficient home items? (such as windows, furnace, insulation, etc.) 6. (A) Receive the First Time Homebuyers Creditin 2008? 7. (B) Make estimated tax payments or apply last year's refund to this year's tax? If so how much? 8. (A) File a federal return last year containing a "capital loss carryover' on Form 1040 Schedule D? 0 9 . (A) Have health coverage through the Marketplace (Exchange)? [Provide Form 1095-AJ XXX C log Number 2121 wwww Form 13614.C 10.2010 Additional Information and Questions Related to the Preparation of Your Return 1. Provide an email address (optional) (this email address will not be used for contacts from the Internal Revenue Service) 2. Presidential Election Campaign Fund (you check a box your tax or refund will not change) Check here if you, or your spouse if filing jointly, want $3 to go to this fund You Spouse 3. If you are due a refund, would you like a Direct deposit b. To purchase U.S. Savings Bonds c. To split your refund between different accounts Yes x No Yes No Yes X No 4. If you have a balance due, would you like to make a payment directly from your bank account? Yes No 5. Live in an area that was declared a Federal disaster area? Yes x No y es, where? 6. Did you, or your spouse if filing jointly, receive a letter from the IRS? X Yes No Many free tax preparation sites operate by receiving grant money or other federal financial assistance. The data from the following questions may be used by this site to apply for these grants or to support continued receipt of financial funding. Your answer will be used only for statistical purposes. These questions are optional 7. Would you say you can carry on a conversation in English, both understanding & Speaking? X Very well Well Not well Not at all Prefer not to answer 8. Would you say you can read a newspaper or book in English? X Very well Well Not well Not at all Prefer not to answer 9. Do you or any member of your household have a disability Yes X NO Prefer not to answer 10. Are you or your spouse a Veteran from the U.S. Armed Forces? Yes X No Prefer not to answer 11. Your race? American Indian or Alaska Native Asian Black or African American Native Hawaiian or other Pacific Islander White X Prefer not to answer 12. Your spouse's race? American Indian or Alaska Native Asian Black or African American Native Hawaiian or other Pacific Islander White Prefer not to answer 13. Your ethnicity? Hispanic or Latino Not Hispanic or Latino X Prefer not to answer 14. Your spouse's ethnicity? Hispanic or Latino Not Hispanic or Latino Prefer not to answer Additional comments Privacy Act and Paperwork Reduction Act Notice VAN wwe ask me we owal ewo why weg te West do not receive and whether your response is voluntary required to obtain a benefit of mandatory Our legal right to ask for formation is SUSC 301. We are asking for this formation to assist in contacting your to you and or participation in IRS o r income tax preparation and outreach programs. The information you provide may be used to others who teaches and ang voluntee r preparation of treach activities. The womain may also be used to establish active contro send corespondence and volunteers. Your response is voluntary. However, you do not provide the st omation the IRS may not be able to your since in the program. The Paperwork Reduction Actores that the IRS display an OMB control umber on all public Wormation s The OMB Control Number for his study is 1545-1904. Also you have any comments regarding the time estimates a cted with this study or suggestion on making this process impler please write to the real Revenue Service Tax Products Coordinating Committee SEW CAR MPTT SP. 1111 Conson Ave NW. Washington DC 20224 Catalog 2121 Form 13614-C Rev. 10 2018) CORRECTED checked fers PAVERSyre GMONA140115 TOP CARS RIDE SHARE 8009 PIKE CIR YOUR CITY, STATE ZIP 2019 Miscellaneous Income 1000-MISC Copy B For Recipient 38-700XXXX 227-00-xxxx This RAMON TORREZ $ 225.00 being to Mees. Il you we egundo umance 1551 CONCORD CIRCLE OS sanctionate YOUR CITY, STATE ZIP du Fm 1000 MISC or your records CORRECTED checked RSGRyowcy. 38.700XXXX TOP CARS RIDE SHARE 8009 PIKE CIR 227-00-XXXX YOUR CITY, STATE ZIP 2019 Payment Card and Third Party Network Transactions 29 000 Fm 1000K CopyB For Payee Pro PAYEES RAMON TORREZ 1,200 $ 2.050 $ 1561 CONCORD CIRCLE 2000$ YOUR CITY STATE ZIP 28. What income must Ramon report on Schedule C, Profit or Loss From Business? A. Only income reported on Form 1099-MISC and Form 1099-K from the ride share company. B. Only cash tip income from individual customers. C. None. He must report all income from his ride share company as Other Income. D. His income reported on Form 1099-MISC, Form 1099-K, and the cash tip income from his customers. 29. What is Ramon's mileage expense deduction (at the standard mileage rate) for his business as a ride share driver? (Round to the nearest dollar.) CA $25,943 B. $22,463 C. $20,897 D. $17,516 30. What is the amount that Ramon can deduct as student loan interest on Form 1040, Schedule 1? CASO B. $1,800 C. $2,500 D. $3,600 31. Ramon's self employment tax is added to his others Schedule 1 on Form 1040, Schedule 2, and one half of the self employment tax is shown as an adjustment to income on Form 1040 True Fase 32. Ramon's Qualified Business Income (QBI) deduction is $0 because he has no taxable income before the QBI deduction. True False 33. Ramon must pay a $695 shared responsibility payment since he did not have health insurance for 2019. True False 34. Ramon has been assigned an IP PIN by the IRS. The PIN is confidential and should never be entered on the tax return True False 35. Ramon is too young to qualify for the earned income credit without having a qualifying child. True False