Alexander Smith and his wife Allison are married and file a joint tax return for 2019. 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 2019 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	09/22/1970
Allison Smith	266-34-1967	07/01/1971
Brad Smith	261-55-2121	12/21/2002
Angelina Shirker	261-45-1212	03/31/2001
Sean Shirker	546-78-1235	05/01/2000
Trask Shirker	115-45-7893	10/21/2018

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.

a Employees 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, Visit the IRS website at FAST! Use URS OMB No 1545-0008 se file www.irs.gov/efile 1 Wages, tips, other compensation 2 Federal income tax withheld 63,900.00 6,010.00 3 Social Security wages 4 Social Security tax withheld 67,172.00 4,164.66 5 Medicare wages and tips 6 Medicare tax withheld 67,172.00 973.99 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 Ratamant Third-party sick play 14 Other 12c 12d f Employee's address and ZIP code 15 State Employer's state ID number 16 State wages, tips, etc. 17 State income tax 18 Local wages, tips, etc. 19 Local income tax Locally name FL Department of the Treasury - Internal Revenue Service W-2 Wage and Tax 2018 Statement Copy B-To Be Filed With Employee's FEDERAL Tax Return This information is being furnished to the Internal Revenue Service. PAYER'S TIN CORRECTED (if checked) PAYER'S name, street address, city or town, state or province, country, ZIP Payer's RTN (optional OMB No. 1545-0112 or foreign postal code, and telephone no. Orlando National Bank 2018 Interest 1 Interest income 9871 Disney Way Income 1,500.76 Orlando, FL 32801 $ Form 1099-INT 2 Early withdrawal penalty Copy B RECIPIENT'S TIN $ For Recipient 3 Interest on U.S. Savings Bonds and Treas, obligations 60-7654321 266-15-1966 $ 4 Federal income tax withheld 5 Investment expenses This is important tax $ Alexander T. Smith $ information and is 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 Orlando, FL 32830 11 Bond premium this income is taxable and the IRS determines that it has FATCA filing $ $ not been reported requirement 12 Bond premium an Treasury obligations 13 Bond premium on tax-exempt bond $ $ Account number (nee instructions) 14 Tax-exempt and tax credit 15 State 16 Stato identification no. 17 State tax withheld bond CUSIP no $ RECIPIENT'S name Form 1099-INT (keep for your records) www.ins.gov/Form 1099INT Department of the Treasury - Internal Revenue Service 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. $ 1,604.00 Disney Parking Corporation 2018 Dividends and 1b Qualified dividends Distributions 1500 Reams Rd. 900.00 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 Allison Smith This is important tax $ $ 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 return, a negligence 8 Foreign country or U.S. possession 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 distrbutions and the IRS $ $ determines that it has FATCA filing 11 Exempt-interest dividends 12 Specified private activity not been reported requirement bond interest dividends $ $ Account number (see instructions) 13 State 14 State Identification no. 15 State tax withheld $ $ Form 1099-DIV (keep for your records) www.irs.gov/Form1090DIV Department of the Treasury - Internal Revenue Service OMB No. 1545-0074 SCHEDULEB (Form 1040 or 1040-SR) Interest and Ordinary Dividends Go to www.irs.gov/Schedule for instructions and the latest information Attach to Form 1040 or 1040-SR. 2019 Department of the Treasury Internal Revenue Service (99) Names) shown on return Attachment Sequence No. 08 Your social security number 3 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 Forms 1040 and 1040-SR, line 2b.) Note: If you 1 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 4 Subtract line 3 from line 2. Enter the result here and on Form 1040 or 1040-SR, line 2b 4 Note: If line 4 is over $1,500, you must complete Part III. Amount Part 11 5 List name of payer Ordinary Dividends (See instructions and the instructions for Forms 1040 and 1040-SR, 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 on that form. 6 Add the amounts on line 5. Enter the total here and on Form 1040 or 1040-SR, line 3b 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 transferor to, a foreign trust. Yes No Foreign Ta At any time during 2019, 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 Caution: If If "Yes," are you required to file FinCEN Form 114. Report of Foreign Bank and Financial required, failure Accounts (FBAR), to report that financial interest or signature authority? See FinCEN Form 114 to file FinCEN and its instructions for filing requirements and exceptions to those requirements Form 114 may result in b If you are required to file FinCEN Form 114, enter the name of the foreign country where the substantial financial account is located penalties. See 8 During 2019, did you receive a distribution from, or were you the grantor of, or transferorto, a instructions. foreign trust? If "Yes."you may have to file Form 3520. See instructions For Paperwork Reduction Act Notice, see your tax return instructions. Schedule B (Form 1040 or 1040-SR) 2019 Cat No. 17146N SCHEDULE 1 (Form 1040 or 1040-SR) Additional Income and Adjustments to Income Department of the Treasury Attach to Form 1040 or 1040-SR. Internal Revenue Service Go to www.irs.gov/Form 1040 for instructions and the latest information. Name(s) shown on Form 1040 or 1040-SR OMB No. 1545-0074 2019 Attachment Sequence No. 01 Your social security number 1 3 4 5 6 7 8 10 At any time during 2019, did you receive, sell, send, exchange, or otherwise acquire any financial interest in any virtual currency? Yes No Part Additional Income 1 Taxable refunds, credits, or offsets of state and local income taxes 2a Alimony received 2a b Date of original divorce or separation agreement (see instructions) 3 Business income or loss). Attach Schedule C. 4 Other gains or losses). Attach Form 4797 5 Rental real estate, royalties, partnerships, S corporations, trusts, etc. Attach Schedule E. 6 Farm income or loss). Attach Schedule F 7 Unemployment compensation. 8 Other income. List type and amount 9 Combine lines 1 through 8. Enter here and on Form 1040 or 1040-SR, line 7a 9 Part II Adjustments to Income 10 Educator expenses 11 Certain business expenses of reservists, performing artists, and fee-basis government officials. Attach Form 2106 12 Health savings account deduction. Attach Form 8889 12 13 Moving expenses for members of the Armed Forces. Attach Form 3903 Deductible part of self-employment tax. Attach Schedule SE 14 Self-employed SEP, SIMPLE, and qualified plans. 15 Self-employed health insurance deduction 17 Penalty on early withdrawal of savings 17 18a Alimony paid 18a b Recipient's SSN c Date of original divorce or separation agreement (see instructions) 19 IRA deduction. 20 Student loan interest deduction 20 21 Tuition and fees. Attach Form 8917 22 Add lines 10 through 21. These are your adjustments to income. Enter here and on Form 1040 or 1040-SR, line 8a 22 For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 71479F Schedule 1 (Form 1040 or 1040-SR) 2019 11 13 14 15 16 16 19 21 (99) OMB No. 1545-0074 IRS Use Only --Do not write or staple in this space. 1040 Department of the Treasury --Internal Revenue Service 2019 U.S. Individual Income Tax Return Filing Status Single Married filing jointly Married filing separately MFS Head of household (HOH Qualifying widow(er) (OW) Check only If you checked the MFS box, enter the name of spouse. If you checked the HOH or QW box, enter the child's name if the qualifying person is one box. a child but not your dependent Your first name and middle initial Your social security number Last name If joint return, spouse's first name and middle initial Last name Spouse's social security number Home address (number and street). If you have a P.O.box, see instructions Apt.no Presidential Election Campaign Check here if you, or your spouse if filing jointly, want $3 to go to this fund. City, town or post office, state, and ZIP code. If you have a foreign address, also complete spaces below (see instructions). Checking a box below will not change your tax or refund. You Spouse Foreign country name Foreign province/State/county Foreign postal code If more than four dependents, see instructions and / here Standard Someone can claim: You as a dependent Your spouse as a dependent Deduction Spouse itemizes on a separate return or you were a dual-status alien Age/Blindness You Were born before January 2, 1955 Are blind Spouse: Was born before January 2, 1955 is blind Dependents (see instructions): (2) Social security number (3) Relationship to you (4) il qualifies for (see instructions): (1) First name Last name Child tax credit Credit for other dependents 1 1 2b 3b 4b 4d 5b 6 7a Wages, salaries, tips, etc. Attach Form(s) W-2 2a Tax-exempt interest 2a b Taxable interest. Attach Sch. B if required 3a Qualified dividends Standard b Ordinary dividends. Attach Sch. B if required Deduction for 4a IRA distributions. 4a b Taxable amount Single or Married 40 Pensions and annuities d Taxable amount filing separately $12,200 5a Social security benefits 5a b Taxable amount Married ning Jointly or Quiltyng 6 Capital gain or (). Attach Schedule Dif required. If not required, check here widower) Ta Other income from Schedule 1, line 9 $24.400 Head of b Add lines 1, 2, 3, 4b, 4, 5, 6, and 7a. This is your total income household $18,350 Ba Adjustments to income from Schedule 1, line 22 If you checked b Subtract line Ba from line 7b. This is your adjusted gross income any box under Standard Standard deduction or itemized deductions from Schedule A) Deduction, 10 see instructions Qualified business income deduction. Attach Form 8995 or Form 8995-A 11a Add lines 9 and 10 b Taxable income. Subtract line 11a from line 8b. If zero or less, enter-O- For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions. Cat No. 11320B 7b Ba 8b 9 9 10 11a 11b Form 1040 (2019) Page 2 12b 13a 13b 14 15 16 a attach Sch. EIC 18b 19 20 Form 1040 (2019) 12a Tax (see inst.) Check if any from Forst 1 8814 24972 30 12a b Add Schedule 2, line 3, and line 12a and enter the total 13a Child tax credit or credit for other dependents. b Add Schedule 3, line 7, and line 13a and enter the total 14 Subtract line 13b from line 125. If zero or less, enter-O- 15 Other taxes, including self-employment tax, from Schedule 2, line 10 16 Add lines 14 and 15. This is your total tax . 17 Federal income tax withheld from Forms W-2 and 1099 17 18 If you have a Other payments and refundable credits: qualifying child Earned income credit (EIC). 18a b If you have Additional child tax credit. Attach Schedule 8812 nontaxable c American opportunity credit from Form 8863, line 8 18c combat pay, see Instructions. d Schedule 3, line 14 18d e Add lines 18a through 18d. These are your total other payments and refundable credits 18e 19 Add lines 17 and 180. These are your total payments. Refund 20 If line 19 is more than line 16, subtract line 16 from line 19. This is the amount you overpaid 21a Amount of line 20 you want refunded to you. If Form 8888 is attached, check here 21a Direct deposit? Routing number Type: Checking Savings See Instructions Account number 22 Amount of line 20 you want applied to your 2020 estimated tax 22 Amount 23 Amount you owe. Subtract line 19 from line 16. For details on how to pay, see instructions 23 You Owe 24 Estimated tax penalty (see instructions) 24 Third Party Do you want to allow another person (other than your paid preparer) to discuss this return with the IRS? See instructions. Yes. Complete below. Designee No (Other than Designee's Phone Personal identification pald preparer) name number (PIN) Sign Under penalties of perjury, I declare that I have examined this retum and accompanying schedules and statements, and to the best of my knowledge and ballet, they are true, correct, and completo. Declaration of preparar (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 PIN, enter it here Joint return? (see inst.) See instructions Spouse's signature. If a joint return, both must sign. Date Spouse's occupation If the IRS sent your spouse an Keep a copy for Identity Protection PIN, enter it here your records (see inst.) Phone no. Email address Preparer's name Preparer's signature Date PTIN Check it Paid 3rd Party Designe Preparer Firm's name Phone no. Self-employed Use Only Firm's address Firm's EIN Go to www.irs.gov/Form 1040 for instructions and the latest information. Form 1040 2019) 8 no 27) 28) 321 Schedule D Tax Worksheet (2018) continued 26) Enter: $434,550 if Single - $244,425 if Married Filing Separately. S488,950 if Married Filing Jointly or Qualifying Widowler), or - $461,700 if Head of Household 26) 27) Enter the smaller of line 1 or line 26 28) Add lines 21 and 22 29) Subtract line 28 from line 27. If zero or less, enter -- 29) 30) Enter the smaller of line 25 or line 29 30) 31) Multiply line 30 by 15% (-15). 31) 32) Add lines 24 and 30. If lines 1 and 32 are the same, skip lines 33 through 43 and go to line 44. Otherwise, go to line 33. 33) Subtract line 32 from line 23 33] 34) Multiply line 33 by 20% (201... 34) If Schedule D, line 19, is zero or blank, skip lines 35 through 40 and go to line 41. Otherwise, go to line 35. 35) Enter the smallor of line 9 above or Schedule D, line 19 35) 36) Add lines 10 and 21 361 37) Enter the amount from line 1 above.. 37) 38) Subtract line 37 from line 36. If zero or less, enter -0- 39) Subtract line 38 from line 35. If zero or less, enter -0- 40) Multiply line 39 by 25% (25). If Schedule D, line 18, is zero or blank, skip lines 41 through 43 and go to line 44. Otherwise, go to line 41. 41) Add lines 21, 22, 30, 33, and 39... 41) 42) Subtract line 41 from line 1 43) Multiply line 42 by 28% (-28)... 44) Figure the tax on the amount on line 21. If the amount on line 21 is less than $100,000, use the Tax Table to figure the tax. If the amount on line 21 is $100,000 or more, use the Tax Computation Worksheet. 45) Add lines 31, 34, 40, 43, and 44... 45) 46) Compute 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. 47) Tax on all taxable income (including capital gains and qualified dividends). Enter the smaller of line 45 or line 46. Also include this amount on Form 1040, line 12a (or Form 1040-NR, line 42). (If filing Form 2555, do not enter this amount on Form 1040, line 12a. Instead, enter it on line 4 of the Foreign Earned Income Tax Worksheet in the Form 1040 instructions) 47) * If applicable, enter instead the smaller amount entered on the dotted line next to line 4e of Form 4952 ** If filing Form 2555, see the footnote in the Foreign Earned Income Tax Worksheet in the Instructions for Form 1040, line 12a, before completing this line. 38) 39) 401 421 44) 46] Tools for Tax Pros The TaxBook a Employees 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, Visit the IRS website at FAST! Use URS OMB No 1545-0008 se file www.irs.gov/efile 1 Wages, tips, other compensation 2 Federal income tax withheld 63,900.00 6,010.00 3 Social Security wages 4 Social Security tax withheld 67,172.00 4,164.66 5 Medicare wages and tips 6 Medicare tax withheld 67,172.00 973.99 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 Ratamant Third-party sick play 14 Other 12c 12d f Employee's address and ZIP code 15 State Employer's state ID number 16 State wages, tips, etc. 17 State income tax 18 Local wages, tips, etc. 19 Local income tax Locally name FL Department of the Treasury - Internal Revenue Service W-2 Wage and Tax 2018 Statement Copy B-To Be Filed With Employee's FEDERAL Tax Return This information is being furnished to the Internal Revenue Service. PAYER'S TIN CORRECTED (if checked) PAYER'S name, street address, city or town, state or province, country, ZIP Payer's RTN (optional OMB No. 1545-0112 or foreign postal code, and telephone no. Orlando National Bank 2018 Interest 1 Interest income 9871 Disney Way Income 1,500.76 Orlando, FL 32801 $ Form 1099-INT 2 Early withdrawal penalty Copy B RECIPIENT'S TIN $ For Recipient 3 Interest on U.S. Savings Bonds and Treas, obligations 60-7654321 266-15-1966 $ 4 Federal income tax withheld 5 Investment expenses This is important tax $ Alexander T. Smith $ information and is 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 Orlando, FL 32830 11 Bond premium this income is taxable and the IRS determines that it has FATCA filing $ $ not been reported requirement 12 Bond premium an Treasury obligations 13 Bond premium on tax-exempt bond $ $ Account number (nee instructions) 14 Tax-exempt and tax credit 15 State 16 Stato identification no. 17 State tax withheld bond CUSIP no $ RECIPIENT'S name Form 1099-INT (keep for your records) www.ins.gov/Form 1099INT Department of the Treasury - Internal Revenue Service 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. $ 1,604.00 Disney Parking Corporation 2018 Dividends and 1b Qualified dividends Distributions 1500 Reams Rd. 900.00 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 Allison Smith This is important tax $ $ 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 return, a negligence 8 Foreign country or U.S. possession 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 distrbutions and the IRS $ $ determines that it has FATCA filing 11 Exempt-interest dividends 12 Specified private activity not been reported requirement bond interest dividends $ $ Account number (see instructions) 13 State 14 State Identification no. 15 State tax withheld $ $ Form 1099-DIV (keep for your records) www.irs.gov/Form1090DIV Department of the Treasury - Internal Revenue Service OMB No. 1545-0074 SCHEDULEB (Form 1040 or 1040-SR) Interest and Ordinary Dividends Go to www.irs.gov/Schedule for instructions and the latest information Attach to Form 1040 or 1040-SR. 2019 Department of the Treasury Internal Revenue Service (99) Names) shown on return Attachment Sequence No. 08 Your social security number 3 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 Forms 1040 and 1040-SR, line 2b.) Note: If you 1 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 4 Subtract line 3 from line 2. Enter the result here and on Form 1040 or 1040-SR, line 2b 4 Note: If line 4 is over $1,500, you must complete Part III. Amount Part 11 5 List name of payer Ordinary Dividends (See instructions and the instructions for Forms 1040 and 1040-SR, 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 on that form. 6 Add the amounts on line 5. Enter the total here and on Form 1040 or 1040-SR, line 3b 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 transferor to, a foreign trust. Yes No Foreign Ta At any time during 2019, 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 Caution: If If "Yes," are you required to file FinCEN Form 114. Report of Foreign Bank and Financial required, failure Accounts (FBAR), to report that financial interest or signature authority? See FinCEN Form 114 to file FinCEN and its instructions for filing requirements and exceptions to those requirements Form 114 may result in b If you are required to file FinCEN Form 114, enter the name of the foreign country where the substantial financial account is located penalties. See 8 During 2019, did you receive a distribution from, or were you the grantor of, or transferorto, a instructions. foreign trust? If "Yes."you may have to file Form 3520. See instructions For Paperwork Reduction Act Notice, see your tax return instructions. Schedule B (Form 1040 or 1040-SR) 2019 Cat No. 17146N SCHEDULE 1 (Form 1040 or 1040-SR) Additional Income and Adjustments to Income Department of the Treasury Attach to Form 1040 or 1040-SR. Internal Revenue Service Go to www.irs.gov/Form 1040 for instructions and the latest information. Name(s) shown on Form 1040 or 1040-SR OMB No. 1545-0074 2019 Attachment Sequence No. 01 Your social security number 1 3 4 5 6 7 8 10 At any time during 2019, did you receive, sell, send, exchange, or otherwise acquire any financial interest in any virtual currency? Yes No Part Additional Income 1 Taxable refunds, credits, or offsets of state and local income taxes 2a Alimony received 2a b Date of original divorce or separation agreement (see instructions) 3 Business income or loss). Attach Schedule C. 4 Other gains or losses). Attach Form 4797 5 Rental real estate, royalties, partnerships, S corporations, trusts, etc. Attach Schedule E. 6 Farm income or loss). Attach Schedule F 7 Unemployment compensation. 8 Other income. List type and amount 9 Combine lines 1 through 8. Enter here and on Form 1040 or 1040-SR, line 7a 9 Part II Adjustments to Income 10 Educator expenses 11 Certain business expenses of reservists, performing artists, and fee-basis government officials. Attach Form 2106 12 Health savings account deduction. Attach Form 8889 12 13 Moving expenses for members of the Armed Forces. Attach Form 3903 Deductible part of self-employment tax. Attach Schedule SE 14 Self-employed SEP, SIMPLE, and qualified plans. 15 Self-employed health insurance deduction 17 Penalty on early withdrawal of savings 17 18a Alimony paid 18a b Recipient's SSN c Date of original divorce or separation agreement (see instructions) 19 IRA deduction. 20 Student loan interest deduction 20 21 Tuition and fees. Attach Form 8917 22 Add lines 10 through 21. These are your adjustments to income. Enter here and on Form 1040 or 1040-SR, line 8a 22 For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 71479F Schedule 1 (Form 1040 or 1040-SR) 2019 11 13 14 15 16 16 19 21 (99) OMB No. 1545-0074 IRS Use Only --Do not write or staple in this space. 1040 Department of the Treasury --Internal Revenue Service 2019 U.S. Individual Income Tax Return Filing Status Single Married filing jointly Married filing separately MFS Head of household (HOH Qualifying widow(er) (OW) Check only If you checked the MFS box, enter the name of spouse. If you checked the HOH or QW box, enter the child's name if the qualifying person is one box. a child but not your dependent Your first name and middle initial Your social security number Last name If joint return, spouse's first name and middle initial Last name Spouse's social security number Home address (number and street). If you have a P.O.box, see instructions Apt.no Presidential Election Campaign Check here if you, or your spouse if filing jointly, want $3 to go to this fund. City, town or post office, state, and ZIP code. If you have a foreign address, also complete spaces below (see instructions). Checking a box below will not change your tax or refund. You Spouse Foreign country name Foreign province/State/county Foreign postal code If more than four dependents, see instructions and / here Standard Someone can claim: You as a dependent Your spouse as a dependent Deduction Spouse itemizes on a separate return or you were a dual-status alien Age/Blindness You Were born before January 2, 1955 Are blind Spouse: Was born before January 2, 1955 is blind Dependents (see instructions): (2) Social security number (3) Relationship to you (4) il qualifies for (see instructions): (1) First name Last name Child tax credit Credit for other dependents 1 1 2b 3b 4b 4d 5b 6 7a Wages, salaries, tips, etc. Attach Form(s) W-2 2a Tax-exempt interest 2a b Taxable interest. Attach Sch. B if required 3a Qualified dividends Standard b Ordinary dividends. Attach Sch. B if required Deduction for 4a IRA distributions. 4a b Taxable amount Single or Married 40 Pensions and annuities d Taxable amount filing separately $12,200 5a Social security benefits 5a b Taxable amount Married ning Jointly or Quiltyng 6 Capital gain or (). Attach Schedule Dif required. If not required, check here widower) Ta Other income from Schedule 1, line 9 $24.400 Head of b Add lines 1, 2, 3, 4b, 4, 5, 6, and 7a. This is your total income household $18,350 Ba Adjustments to income from Schedule 1, line 22 If you checked b Subtract line Ba from line 7b. This is your adjusted gross income any box under Standard Standard deduction or itemized deductions from Schedule A) Deduction, 10 see instructions Qualified business income deduction. Attach Form 8995 or Form 8995-A 11a Add lines 9 and 10 b Taxable income. Subtract line 11a from line 8b. If zero or less, enter-O- For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions. Cat No. 11320B 7b Ba 8b 9 9 10 11a 11b Form 1040 (2019) Page 2 12b 13a 13b 14 15 16 a attach Sch. EIC 18b 19 20 Form 1040 (2019) 12a Tax (see inst.) Check if any from Forst 1 8814 24972 30 12a b Add Schedule 2, line 3, and line 12a and enter the total 13a Child tax credit or credit for other dependents. b Add Schedule 3, line 7, and line 13a and enter the total 14 Subtract line 13b from line 125. If zero or less, enter-O- 15 Other taxes, including self-employment tax, from Schedule 2, line 10 16 Add lines 14 and 15. This is your total tax . 17 Federal income tax withheld from Forms W-2 and 1099 17 18 If you have a Other payments and refundable credits: qualifying child Earned income credit (EIC). 18a b If you have Additional child tax credit. Attach Schedule 8812 nontaxable c American opportunity credit from Form 8863, line 8 18c combat pay, see Instructions. d Schedule 3, line 14 18d e Add lines 18a through 18d. These are your total other payments and refundable credits 18e 19 Add lines 17 and 180. These are your total payments. Refund 20 If line 19 is more than line 16, subtract line 16 from line 19. This is the amount you overpaid 21a Amount of line 20 you want refunded to you. If Form 8888 is attached, check here 21a Direct deposit? Routing number Type: Checking Savings See Instructions Account number 22 Amount of line 20 you want applied to your 2020 estimated tax 22 Amount 23 Amount you owe. Subtract line 19 from line 16. For details on how to pay, see instructions 23 You Owe 24 Estimated tax penalty (see instructions) 24 Third Party Do you want to allow another person (other than your paid preparer) to discuss this return with the IRS? See instructions. Yes. Complete below. Designee No (Other than Designee's Phone Personal identification pald preparer) name number (PIN) Sign Under penalties of perjury, I declare that I have examined this retum and accompanying schedules and statements, and to the best of my knowledge and ballet, they are true, correct, and completo. Declaration of preparar (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 PIN, enter it here Joint return? (see inst.) See instructions Spouse's signature. If a joint return, both must sign. Date Spouse's occupation If the IRS sent your spouse an Keep a copy for Identity Protection PIN, enter it here your records (see inst.) Phone no. Email address Preparer's name Preparer's signature Date PTIN Check it Paid 3rd Party Designe Preparer Firm's name Phone no. Self-employed Use Only Firm's address Firm's EIN Go to www.irs.gov/Form 1040 for instructions and the latest information. Form 1040 2019) 8 no 27) 28) 321 Schedule D Tax Worksheet (2018) continued 26) Enter: $434,550 if Single - $244,425 if Married Filing Separately. S488,950 if Married Filing Jointly or Qualifying Widowler), or - $461,700 if Head of Household 26) 27) Enter the smaller of line 1 or line 26 28) Add lines 21 and 22 29) Subtract line 28 from line 27. If zero or less, enter -- 29) 30) Enter the smaller of line 25 or line 29 30) 31) Multiply line 30 by 15% (-15). 31) 32) Add lines 24 and 30. If lines 1 and 32 are the same, skip lines 33 through 43 and go to line 44. Otherwise, go to line 33. 33) Subtract line 32 from line 23 33] 34) Multiply line 33 by 20% (201... 34) If Schedule D, line 19, is zero or blank, skip lines 35 through 40 and go to line 41. Otherwise, go to line 35. 35) Enter the smallor of line 9 above or Schedule D, line 19 35) 36) Add lines 10 and 21 361 37) Enter the amount from line 1 above.. 37) 38) Subtract line 37 from line 36. If zero or less, enter -0- 39) Subtract line 38 from line 35. If zero or less, enter -0- 40) Multiply line 39 by 25% (25). If Schedule D, line 18, is zero or blank, skip lines 41 through 43 and go to line 44. Otherwise, go to line 41. 41) Add lines 21, 22, 30, 33, and 39... 41) 42) Subtract line 41 from line 1 43) Multiply line 42 by 28% (-28)... 44) Figure the tax on the amount on line 21. If the amount on line 21 is less than $100,000, use the Tax Table to figure the tax. If the amount on line 21 is $100,000 or more, use the Tax Computation Worksheet. 45) Add lines 31, 34, 40, 43, and 44... 45) 46) Compute 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. 47) Tax on all taxable income (including capital gains and qualified dividends). Enter the smaller of line 45 or line 46. Also include this amount on Form 1040, line 12a (or Form 1040-NR, line 42). (If filing Form 2555, do not enter this amount on Form 1040, line 12a. Instead, enter it on line 4 of the Foreign Earned Income Tax Worksheet in the Form 1040 instructions) 47) * If applicable, enter instead the smaller amount entered on the dotted line next to line 4e of Form 4952 ** If filing Form 2555, see the footnote in the Foreign Earned Income Tax Worksheet in the Instructions for Form 1040, line 12a, before completing this line. 38) 39) 401 421 44) 46] Tools for Tax Pros The TaxBook