Alexander Smith and his wife Allison are married and file a joint tax return for 2018. The Smiths live at 1234 Buena Vista Drive, Orlando, FL 32830. Alexander is a commuter airline pilot but took 6 months off from his job in 2018 to obtain a higher level pilots license. The Smiths have a 17 year-old son, Brad, who is enrolled in eleventh grade at the Walt Disney Prep School. The Smiths also have an 18 year-old daughter, Angelina, who is a part-time first year student at Orange County Community College (OCCC). Angelina is married to Sean Shirker, who is 19 years old and also a part-time student at OCCC. Sean and Angelina have a 1 year old child, Trask (Social Security number 115-45-7893). All the Shirkers live in an apartment near the Smiths. Angelina and Sean both also work part-time for Seans wealthy grandfather as apprentices in his business. The Shirkers wages for the year were $50,000 which allowed them to pay all the personal expenses for themselves and Trask.

Name	Social Security number	Date of birth
Alexander Smith	266-15-1966	09/22/1969
Allison Smith	266-34-1967	07/01/1970
Brad Smith	261-55-2121	12/21/2001
Angelina Shirker	261-45-1212	03/31/2000
Sean Shirker	546-78-1235	05/01/1999
Trask Shirker	115-45-7893	10/21/2017

Five years ago, Alexander divorced Jennifer Amistad (Social Security number 341-55-6789). Alexander pays Jennifer $200 per month in alimony under the divorce decree.

Not included with the Smiths tax forms was interest from State of Florida bonds of $145.00.

Alexander also received a Form W-2, Form 1099-INT, and Form 1099-DIV that you should have downloaded in Step 1 above.

https://www.irs.gov/pub/irs-pdf/i1040tt.pdf

FORMS THAT NEED TO BE COMPLETED

Visit the IRS website at ase-file www.irs.govlefile a Employee's social security number 266-15-1966 b Employer identification number (EIN) 60-3456789 c Employer's name, address, and ZIP code Kissimmee Airlines, Inc. 2432 Bay Blvd. Kissimmee, FL 34741 Safe, accurate, 1RS FASTI Use OMB No. 1545-0008 1 Wages, tips, other compensation 65, 137.00 3 Social security wages 68,409.00 2 Federal income tax withheld 6,010.00 4 Social security tax withheld 4, 241.36 6 Medicare tax withheld 991.93 5 Medicare wages and tips 68,409.00 7 Social security tips 8 Allocated tips d Control number 9 Verification code 10 Dependent care benefits Suff. 11 Nonqualified plans e Employee's first name and initial Last name Alexander T. Smith 1234 Buena Vista Drive Orlando, FL 32830 12a See instructions for box 12 D 3,272.00 12b 13 Statutory employee Hetirement plan Third-part sick pay 14 Other 12c 12d f Employee's address and ZIP code 15 State Employer's state ID number FL 16 State wages, tips, etc. 17 State income tax 18 Local wages, tips, etc. 19 Local income tax 20 Locality name W-2 Department of the Treasury - Internal Revenue Service Wage and Tax Form Statement Copy B-To Be Filed With Employee's FEDERAL Tax Return. This information is being furnished to the Internal Revenue Service. 2018 OMB No. 1545-0112 CORRECTED (if checked) PAYER'S name, street address, city or town, state or province, country, ZIP Payer's RTN (optional) or foreign postal code, and telephone no. Orlando National Bank 1 Interest income 9871 Disney Way 1,369.11 Orlando, FL 32801 2 Early withdrawal penalty 2018 Interest Income Form 1099-INT Copy B PAYER'S TIN RECIPIENT'S TIN $ 3 Interest on U.S. Savings Bonds and Treas. obligations For Recipient 60-7654321 266-15-1966 RECIPIENT'S name 4 Federal income tax withheld 5 Investment expenses This is important tax $ information and is Alexander T. Smith being furnished to the 6 Foreign tax paid 7 Foreign country or U.S. Possession IRS. If you are Street address (including apt. no.) $ required to file a 1234 Buena Vista Drive 8 Tax-exempt interest 9 Specified private activity bond return, a negligence interest penalty or other sanction may be City or town, state or province, country, and ZIP or foreign postal code $ $ imposed on you if 10 Market discount 11 Bond premium this income is Orlando, FL 32830 taxable and the IRS determines that it has FATCA filing $ $ not been reported. requirement 12 Bond premium on Treasury obligations 13 Bond premium on tax-exempt bord $ Account number (see instructions) 14 Tax-exempt and tax credit 15 State 16 State identification no. 17 State tax withheld bond CUSIP no. Form 1099-INT (keep for your records) www.irs.gov/Form 1099INT Department of the Treasury - Internal Revenue Service 2018 CORRECTED (if checked) PAYER'S name, street address, city or town, state or province, country, ZIP 1a Total ordinary dividends OMB No. 1545-0110 or foreign postal code, and telephone no. $ 1,167.00 Disney Parking Corporation Dividends and 1b Qualified dividends Distributions 1500 Reams Rd. 1,032.00 Lake Buena Vista, FL 32830 $ Form 1099-DIV 2a Total capital gain distr. 2b Unrecap. Sec, 1250 gain Copy B $ $ For Recipient PAYER'S TIN RECIPIENT'S TIN 2c Section 1202 gain 2d Collectibles (28%) gain 57-4443344 266-34-1967 $ $ RECIPIENT'S name 3 Nondividend distributions 4 Federal income tax withheld This is important tax Allison Smith $ 100.00 $ information and is 5 Section 199A dividends 6 Investment expenses being furnished to Street address (including apt. no.) $ $ the IRS. If you are required to file a 1234 Buena Vista Drive 7 Foreign tax paid 8 Foreign country or U.S. possession return, a negligence penalty or other sanction may be City or town, state or province, country, and ZIP or foreign postal code $ imposed on you if this income is taxable Orlando FL 32830 9 Cash liquidation distributions 10 Noncash liquidation distributions and the IRS $ $ determines that it has FATCA filing 11 Exempt-interest dividends 12 Specified private activity not been reported requirement bond interest dividends $ S Account number (see instructions) 13 State 14 State identification no. 15 State tax withheld $ $ Form 1099-DIV (keep for your records) www.irs.gov/Form1099DIV Department of the Treasury - Internal Revenue Service Department of the Treasury Internal Revenue Service (99) 2018 OMB No. 1545-0074 IRS Use Only-Do not write or staple in this space. Filing status: Married filing jointly Married filing separately Head of household Qualifying widow(er) Your first name and initial Last name Your social security number Single Your standard deduction: Someone can claim you as a dependent If joint return, spouse's first name and initial Last name You were born before January 2, 1954 You are blind Spouse's social security number Spouse standard deduction: Someone can claim your spouse as a dependent Spouse was born before January 2, 1954 Spouse is blind Spouse itemizes on a separate retum or you were dual-status alien Home address (number and street). If you have a P.O.box, see instructions. Apt. no. Full-year health care coverage or exempt (see inst.) Presidential Election Campaign (see inst.) You Spouse City, town or post office, state, and ZIP code. If you have a foreign address, attach Schedule 6. If more than four dependents, See inst. and here (4) if qualifies for (see inst.) Child tax credit Credit for other dependents Dependents (see instructions): (1) First name (2) Social security number (3) Relationship to you Last name Sign 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 complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge. Here Your signature Date Your occupation If the IRS sent you an Identity Protection Joint return? PIN, enter it See instructions. here seeinst.) Keep a copy for Spouse's signature. If a joint return, both must sign. Date Spouse's occupation If the IRS sent you an Identity Protection PIN, enter it your records. here see inst.) Preparer's name Preparer's signature PTIN Firm's EIN Check if: Paid 3rd Party Designee Preparer Firm's name Phone no Self-employed Use Only Firm's address For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions. Cat. No. 11320B Form 1040 (2018) OMB No. 1545-0074 SCHEDULE 1 (Form 1040) Additional Income and Adjustments to Income Attach to Form 1040 Go to www.irs.gov/Form 1040 for instructions and the latest information. 2018 Department of the Treasury Internal Revenue Service Name(s) shown on Form 1040 Attachment Sequence No. 01 Your social security number 1-9b 10 11 12 13 14 15b 16b 17 18 19 20b 21 22 Additional 1-9b Reserved Income 10 Taxable refunds, credits, or offsets of state and local income taxes 11 Alimony received 12 Business income or (loss). Attach Schedule C or C-EZ 13 Capital gain or loss). Attach Schedule D if required. If not required, check here 14 Other gains or losses). Attach Form 4797 15a Reserved 16a Reserved 17 Rental real estate, royalties, partnerships, S corporations, trusts, etc. Attach Schedule E 18 Farm income or (loss). Attach Schedule F . 19 Unemployment compensation 20a Reserved 21 Other income. List type and amount 22 Combine the amounts in the far right column. If you don't have any adjustments to income, enter here and include on Form 1040, line 6. Otherwise, go to line 23. . Adjustments 23 Educator expenses 23 to Income 24 Certain business expenses of reservists, performing artists, and fee-basis government officials. Attach Form 2106 . 24 25 Health savings account deduction. Attach Form 8889 25 26 Moving expenses for members of the Armed Forces. Attach Form 3903 26 27 Deductible part of self-employment tax. Attach Schedule SE 27 28 Self-employed SEP, SIMPLE, and qualified plans 28 29 Self-employed health insurance deduction 29 30 Penalty on early withdrawal of savings. 30 31a Alimony paid b Recipient's SSN 31a 32 IRA deduction . 32 33 Student loan interest deduction 33 34 Reserved 34 35 Reserved 35 36 Add lines 23 through 35 For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 71479F 36 Schedule 1 (Form 1040) 2018 OMB No. 1545-0074 SCHEDULE B (Form 1040) Interest and Ordinary Dividends Go to www.irs.gov/Schedule for instructions and the latest information. Attach to Form 1040. 2018 Department of the Treasury Internal Revenue Service (99) Name(s) shown on return Attachment Sequence No. 08 Your social security number 1 Part 1 1 List name of payer. If any interest is from a seller-financed mortgage and the Amount buyer used the property as a personal residence, see the instructions and list this Interest interest first. Also, show that buyer's social security number and address (See instructions and the instructions for Form 1040, line 2b.) Note: If you received a Form 1099-INT, Form 1099-OID, or substitute statement from a brokerage firm. list the firm's name as the payer and enter the total interest shown on that form. 2 Add the amounts on line 1. 2 3 Excludable interest on series EE and I U.S. savings bonds issued after 1989. Attach Form 8815 3 4 Subtract line 3 from line 2. Enter the result here and on Form 1040, line 2b 4 Note: If line 4 is over $1,500, you must complete Part III. Amount Part II 5 List name of payer Ordinary Dividends (See instructions and the instructions for Form 1040, line 3b.) 5 Note: If you received a Form 1099-DIV or substitute statement from a brokerage firm, list the firm's name as the payer and enter the ordinary dividends shown 6 Add the amounts on line 5. Enter the total here and on Form 1040, line 3b on that form Note: If line 6 is over $1,500, you must complete Part III. Part III You must complete this part if you (a) had over $1,500 of taxable interest or ordinary dividends; (b) had a foreign account; or (c) received a distribution from, or were a grantor of, or a transferorto, a foreign trust. Yes No Foreign 7a At any time during 2018, did you have a financial interest in or signature authority over a financial Accounts account (such as a bank account, securities account, or brokerage account) located in a foreign and Trusts country? See instructions. If "Yes," are you required to file FinCEN Form 114, Report of Foreign Bank and Financial (See instructions.) Accounts (FBAR), to report that financial interest or signature authority? See FinCEN Form 114 and its instructions for filing requirements and exceptions to those requirements. ... b If you are required to file FinCEN Form 114, enter the name of the foreign country where the financial account is located During 2018, did you receive a distribution from, or were you the grantor of, or transferor to, a foreign trust? If "Yes," you may have to file Form 3520. See instructions. For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 17146N Schedule B (Form 1040) 2018 6 8 2018 Form 1040-Line lla 4. 6. } 9. Qualified Dividends and Capital Gain Tax Worksheet-Line 11a Keep for Your Records Before you begin: See the earlier instructions for line l la to see if you can use this worksheet to figure your tax. Before completing this worksheet, complete Form 1040 through line 10. 'If you don't have to file Schedule D and you received capital gain distributions, be sure you checked the box on line 13 of Schedule 1. 1. Enter the amount from Form 1040, line 10. However, if you are filing Form 2555 or 2555-EZ (relating to foreign earned income), enter the amount from line 3 of the Foreign Earned Income Tax Worksheet 2. Enter the amount from Form 1040, line 3a* 2. 3. Are you filing Schedule D?* Yes. Enter the smaller of line 15 or 16 of Schedule D. If either line 15 or 16 is blank or a loss, enter-O- 3. No. Enter the amount from Schedule 1, line 13. 4. Add lines 2 and 3 5. If filing Form 4952 (used to figure investment interest expense deduction), enter any amount from line 4g of that form. Otherwise, enter -- 5. Subtract line 5 from line 4. If zero or less, enter -O- 6. 7. Subtract line 6 from line 1. If zero or less, enter - - 7. 8. Enter $38,600 if single or married filing separately, $77,200 if married filing jointly or qualifying widow(er), 8. $51,700 if head of household. Enter the smaller of line 1 or line 8 9. 10. Enter the smaller of line 7 or line 9 10. 11. Subtract line 10 from line 9. This amount is taxed at 0% 11. 12. Enter the smaller of line 1 or line 6 12. 13. Enter the amount from line 11 13. 14. Subtract line 13 from line 12 14. 15. Enter: $425,800 if single, $239,500 if married filing separately, $479,000 if married filing jointly or qualifying widow(er), $452,400 if head of household. 16. Enter the smaller of line 1 or line 15 16. 17. Add lines 7 and 11 17. 18. Subtract line 17 from line 16. If zero or less, enter -O- 18. 19. Enter the smaller of line 14 or line 18 19. 20. Multiply line 19 by 15% (0.15) 20. 21. Add lines 11 and 19 21. 22. Subtract line 21 from line 12 22. 23. Multiply line 22 by 20% (0.20) 23. 24. Figure the tax on the amount on line 7. If the amount on line 7 is less than $100,000, use the Tax Table to figure the tax. If the amount on line 7 is $100,000 or more, use the Tax Computation Worksheet 24. 25. Add lines 20, 23, and 24 25. 26. Figure the tax on the amount on line 1. If the amount on line 1 is less than $100,000, use the Tax Table to figure the tax. If the amount on line 1 is $100,000 or more, use the Tax Computation Worksheet 26. 27. Tax on all taxable income. Enter the smaller of line 25 or 26. Also include this amount on the entry space on Form 1040, line 11a. If you are filing Form 2555 or 2555-EZ, don't enter this amount on the entry space on Form 1040, line 11a. Instead, enter it on line 4 of the Foreign Earned Income Tax Worksheet 27. * If you are filing Form 2555 or 2555-EZ, see the footnote in the Foreign Earned Income Tax Worksheet before completing this line. 15. Visit the IRS website at ase-file www.irs.govlefile a Employee's social security number 266-15-1966 b Employer identification number (EIN) 60-3456789 c Employer's name, address, and ZIP code Kissimmee Airlines, Inc. 2432 Bay Blvd. Kissimmee, FL 34741 Safe, accurate, 1RS FASTI Use OMB No. 1545-0008 1 Wages, tips, other compensation 65, 137.00 3 Social security wages 68,409.00 2 Federal income tax withheld 6,010.00 4 Social security tax withheld 4, 241.36 6 Medicare tax withheld 991.93 5 Medicare wages and tips 68,409.00 7 Social security tips 8 Allocated tips d Control number 9 Verification code 10 Dependent care benefits Suff. 11 Nonqualified plans e Employee's first name and initial Last name Alexander T. Smith 1234 Buena Vista Drive Orlando, FL 32830 12a See instructions for box 12 D 3,272.00 12b 13 Statutory employee Hetirement plan Third-part sick pay 14 Other 12c 12d f Employee's address and ZIP code 15 State Employer's state ID number FL 16 State wages, tips, etc. 17 State income tax 18 Local wages, tips, etc. 19 Local income tax 20 Locality name W-2 Department of the Treasury - Internal Revenue Service Wage and Tax Form Statement Copy B-To Be Filed With Employee's FEDERAL Tax Return. This information is being furnished to the Internal Revenue Service. 2018 OMB No. 1545-0112 CORRECTED (if checked) PAYER'S name, street address, city or town, state or province, country, ZIP Payer's RTN (optional) or foreign postal code, and telephone no. Orlando National Bank 1 Interest income 9871 Disney Way 1,369.11 Orlando, FL 32801 2 Early withdrawal penalty 2018 Interest Income Form 1099-INT Copy B PAYER'S TIN RECIPIENT'S TIN $ 3 Interest on U.S. Savings Bonds and Treas. obligations For Recipient 60-7654321 266-15-1966 RECIPIENT'S name 4 Federal income tax withheld 5 Investment expenses This is important tax $ information and is Alexander T. Smith being furnished to the 6 Foreign tax paid 7 Foreign country or U.S. Possession IRS. If you are Street address (including apt. no.) $ required to file a 1234 Buena Vista Drive 8 Tax-exempt interest 9 Specified private activity bond return, a negligence interest penalty or other sanction may be City or town, state or province, country, and ZIP or foreign postal code $ $ imposed on you if 10 Market discount 11 Bond premium this income is Orlando, FL 32830 taxable and the IRS determines that it has FATCA filing $ $ not been reported. requirement 12 Bond premium on Treasury obligations 13 Bond premium on tax-exempt bord $ Account number (see instructions) 14 Tax-exempt and tax credit 15 State 16 State identification no. 17 State tax withheld bond CUSIP no. Form 1099-INT (keep for your records) www.irs.gov/Form 1099INT Department of the Treasury - Internal Revenue Service 2018 CORRECTED (if checked) PAYER'S name, street address, city or town, state or province, country, ZIP 1a Total ordinary dividends OMB No. 1545-0110 or foreign postal code, and telephone no. $ 1,167.00 Disney Parking Corporation Dividends and 1b Qualified dividends Distributions 1500 Reams Rd. 1,032.00 Lake Buena Vista, FL 32830 $ Form 1099-DIV 2a Total capital gain distr. 2b Unrecap. Sec, 1250 gain Copy B $ $ For Recipient PAYER'S TIN RECIPIENT'S TIN 2c Section 1202 gain 2d Collectibles (28%) gain 57-4443344 266-34-1967 $ $ RECIPIENT'S name 3 Nondividend distributions 4 Federal income tax withheld This is important tax Allison Smith $ 100.00 $ information and is 5 Section 199A dividends 6 Investment expenses being furnished to Street address (including apt. no.) $ $ the IRS. If you are required to file a 1234 Buena Vista Drive 7 Foreign tax paid 8 Foreign country or U.S. possession return, a negligence penalty or other sanction may be City or town, state or province, country, and ZIP or foreign postal code $ imposed on you if this income is taxable Orlando FL 32830 9 Cash liquidation distributions 10 Noncash liquidation distributions and the IRS $ $ determines that it has FATCA filing 11 Exempt-interest dividends 12 Specified private activity not been reported requirement bond interest dividends $ S Account number (see instructions) 13 State 14 State identification no. 15 State tax withheld $ $ Form 1099-DIV (keep for your records) www.irs.gov/Form1099DIV Department of the Treasury - Internal Revenue Service Department of the Treasury Internal Revenue Service (99) 2018 OMB No. 1545-0074 IRS Use Only-Do not write or staple in this space. Filing status: Married filing jointly Married filing separately Head of household Qualifying widow(er) Your first name and initial Last name Your social security number Single Your standard deduction: Someone can claim you as a dependent If joint return, spouse's first name and initial Last name You were born before January 2, 1954 You are blind Spouse's social security number Spouse standard deduction: Someone can claim your spouse as a dependent Spouse was born before January 2, 1954 Spouse is blind Spouse itemizes on a separate retum or you were dual-status alien Home address (number and street). If you have a P.O.box, see instructions. Apt. no. Full-year health care coverage or exempt (see inst.) Presidential Election Campaign (see inst.) You Spouse City, town or post office, state, and ZIP code. If you have a foreign address, attach Schedule 6. If more than four dependents, See inst. and here (4) if qualifies for (see inst.) Child tax credit Credit for other dependents Dependents (see instructions): (1) First name (2) Social security number (3) Relationship to you Last name Sign 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 complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge. Here Your signature Date Your occupation If the IRS sent you an Identity Protection Joint return? PIN, enter it See instructions. here seeinst.) Keep a copy for Spouse's signature. If a joint return, both must sign. Date Spouse's occupation If the IRS sent you an Identity Protection PIN, enter it your records. here see inst.) Preparer's name Preparer's signature PTIN Firm's EIN Check if: Paid 3rd Party Designee Preparer Firm's name Phone no Self-employed Use Only Firm's address For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions. Cat. No. 11320B Form 1040 (2018) OMB No. 1545-0074 SCHEDULE 1 (Form 1040) Additional Income and Adjustments to Income Attach to Form 1040 Go to www.irs.gov/Form 1040 for instructions and the latest information. 2018 Department of the Treasury Internal Revenue Service Name(s) shown on Form 1040 Attachment Sequence No. 01 Your social security number 1-9b 10 11 12 13 14 15b 16b 17 18 19 20b 21 22 Additional 1-9b Reserved Income 10 Taxable refunds, credits, or offsets of state and local income taxes 11 Alimony received 12 Business income or (loss). Attach Schedule C or C-EZ 13 Capital gain or loss). Attach Schedule D if required. If not required, check here 14 Other gains or losses). Attach Form 4797 15a Reserved 16a Reserved 17 Rental real estate, royalties, partnerships, S corporations, trusts, etc. Attach Schedule E 18 Farm income or (loss). Attach Schedule F . 19 Unemployment compensation 20a Reserved 21 Other income. List type and amount 22 Combine the amounts in the far right column. If you don't have any adjustments to income, enter here and include on Form 1040, line 6. Otherwise, go to line 23. . Adjustments 23 Educator expenses 23 to Income 24 Certain business expenses of reservists, performing artists, and fee-basis government officials. Attach Form 2106 . 24 25 Health savings account deduction. Attach Form 8889 25 26 Moving expenses for members of the Armed Forces. Attach Form 3903 26 27 Deductible part of self-employment tax. Attach Schedule SE 27 28 Self-employed SEP, SIMPLE, and qualified plans 28 29 Self-employed health insurance deduction 29 30 Penalty on early withdrawal of savings. 30 31a Alimony paid b Recipient's SSN 31a 32 IRA deduction . 32 33 Student loan interest deduction 33 34 Reserved 34 35 Reserved 35 36 Add lines 23 through 35 For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 71479F 36 Schedule 1 (Form 1040) 2018 OMB No. 1545-0074 SCHEDULE B (Form 1040) Interest and Ordinary Dividends Go to www.irs.gov/Schedule for instructions and the latest information. Attach to Form 1040. 2018 Department of the Treasury Internal Revenue Service (99) Name(s) shown on return Attachment Sequence No. 08 Your social security number 1 Part 1 1 List name of payer. If any interest is from a seller-financed mortgage and the Amount buyer used the property as a personal residence, see the instructions and list this Interest interest first. Also, show that buyer's social security number and address (See instructions and the instructions for Form 1040, line 2b.) Note: If you received a Form 1099-INT, Form 1099-OID, or substitute statement from a brokerage firm. list the firm's name as the payer and enter the total interest shown on that form. 2 Add the amounts on line 1. 2 3 Excludable interest on series EE and I U.S. savings bonds issued after 1989. Attach Form 8815 3 4 Subtract line 3 from line 2. Enter the result here and on Form 1040, line 2b 4 Note: If line 4 is over $1,500, you must complete Part III. Amount Part II 5 List name of payer Ordinary Dividends (See instructions and the instructions for Form 1040, line 3b.) 5 Note: If you received a Form 1099-DIV or substitute statement from a brokerage firm, list the firm's name as the payer and enter the ordinary dividends shown 6 Add the amounts on line 5. Enter the total here and on Form 1040, line 3b on that form Note: If line 6 is over $1,500, you must complete Part III. Part III You must complete this part if you (a) had over $1,500 of taxable interest or ordinary dividends; (b) had a foreign account; or (c) received a distribution from, or were a grantor of, or a transferorto, a foreign trust. Yes No Foreign 7a At any time during 2018, did you have a financial interest in or signature authority over a financial Accounts account (such as a bank account, securities account, or brokerage account) located in a foreign and Trusts country? See instructions. If "Yes," are you required to file FinCEN Form 114, Report of Foreign Bank and Financial (See instructions.) Accounts (FBAR), to report that financial interest or signature authority? See FinCEN Form 114 and its instructions for filing requirements and exceptions to those requirements. ... b If you are required to file FinCEN Form 114, enter the name of the foreign country where the financial account is located During 2018, did you receive a distribution from, or were you the grantor of, or transferor to, a foreign trust? If "Yes," you may have to file Form 3520. See instructions. For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 17146N Schedule B (Form 1040) 2018 6 8 2018 Form 1040-Line lla 4. 6. } 9. Qualified Dividends and Capital Gain Tax Worksheet-Line 11a Keep for Your Records Before you begin: See the earlier instructions for line l la to see if you can use this worksheet to figure your tax. Before completing this worksheet, complete Form 1040 through line 10. 'If you don't have to file Schedule D and you received capital gain distributions, be sure you checked the box on line 13 of Schedule 1. 1. Enter the amount from Form 1040, line 10. However, if you are filing Form 2555 or 2555-EZ (relating to foreign earned income), enter the amount from line 3 of the Foreign Earned Income Tax Worksheet 2. Enter the amount from Form 1040, line 3a* 2. 3. Are you filing Schedule D?* Yes. Enter the smaller of line 15 or 16 of Schedule D. If either line 15 or 16 is blank or a loss, enter-O- 3. No. Enter the amount from Schedule 1, line 13. 4. Add lines 2 and 3 5. If filing Form 4952 (used to figure investment interest expense deduction), enter any amount from line 4g of that form. Otherwise, enter -- 5. Subtract line 5 from line 4. If zero or less, enter -O- 6. 7. Subtract line 6 from line 1. If zero or less, enter - - 7. 8. Enter $38,600 if single or married filing separately, $77,200 if married filing jointly or qualifying widow(er), 8. $51,700 if head of household. Enter the smaller of line 1 or line 8 9. 10. Enter the smaller of line 7 or line 9 10. 11. Subtract line 10 from line 9. This amount is taxed at 0% 11. 12. Enter the smaller of line 1 or line 6 12. 13. Enter the amount from line 11 13. 14. Subtract line 13 from line 12 14. 15. Enter: $425,800 if single, $239,500 if married filing separately, $479,000 if married filing jointly or qualifying widow(er), $452,400 if head of household. 16. Enter the smaller of line 1 or line 15 16. 17. Add lines 7 and 11 17. 18. Subtract line 17 from line 16. If zero or less, enter -O- 18. 19. Enter the smaller of line 14 or line 18 19. 20. Multiply line 19 by 15% (0.15) 20. 21. Add lines 11 and 19 21. 22. Subtract line 21 from line 12 22. 23. Multiply line 22 by 20% (0.20) 23. 24. Figure the tax on the amount on line 7. If the amount on line 7 is less than $100,000, use the Tax Table to figure the tax. If the amount on line 7 is $100,000 or more, use the Tax Computation Worksheet 24. 25. Add lines 20, 23, and 24 25. 26. Figure the tax on the amount on line 1. If the amount on line 1 is less than $100,000, use the Tax Table to figure the tax. If the amount on line 1 is $100,000 or more, use the Tax Computation Worksheet 26. 27. Tax on all taxable income. Enter the smaller of line 25 or 26. Also include this amount on the entry space on Form 1040, line 11a. If you are filing Form 2555 or 2555-EZ, don't enter this amount on the entry space on Form 1040, line 11a. Instead, enter it on line 4 of the Foreign Earned Income Tax Worksheet 27. * If you are filing Form 2555 or 2555-EZ, see the footnote in the Foreign Earned Income Tax Worksheet before completing this line. 15