Alice J. and Bruce M. Byrd are married taxpayers who file a joint return. Their Social Security numbers are 123-45-6784 and 111-11-1113, respectively. Alice's birthday is September 21, 1975, and Bruce's is June 27, 1974. They live at 473 Revere Avenue, Lowell, MA 01850. Alice is the office manager for Lowell Dental Clinic, 433 Broad Street, Lowell, MA 01850 (Employer Identification Number 98-7654321). Bruce is the manager of a Super Burgers fast-food outlet owned and operated by Plymouth Corporation, 1247 Central Avenue, Hauppauge, NY 11788 (Employer Identification Number 11-1111111). The following information is shown on their Wage and Tax Statements (Form W2) for 2022. Line Description Alice Bruce 1 Wages, tips, other compensation $58,000 $62,100 2 Federal income tax withheld 4,500 5,300 3 Social Security wages 58,000 62,100 4 Social Security tax withheld 3,596 3,850 5 Medicare wages and tips 58,000 62,100 6 Medicare tax withheld 841 900 15 State Massachusetts Massachusetts 16 State wages, tips, etc. 58,000 62,100 17 State income tax withheld 2,950 3,100 The Byrds provide over half of the support of their two children, Cynthia (born January 25, 1998, Social Security number 123-45-6788) and John (born February 7, 2002, Social Security number 123-45-6780). Both children are full-time students and live with the Byrds except when they are away at college. Cynthia earned $6,200 from a summer internship in 2022, and John earned $3,800 from a part-time job. Both children received scholarships covering tuition and materials. During 2022, the Byrds provided 60% of the total support of Bruce's widower father, Sam Byrd (born March 6, 1946, Social Security number 123-45-6787). Sam lived alone and covered the rest of his support with his Social Security benefits. Sam died in November, and Bruce, the beneficiary of a policy on Sam's life, received life insurance proceeds of $1,600,000 on December 28. The Byrds had the following expenses relating to their personal residence during 2022: Real estate property taxes $5,000 Qualified interest on home mortgage (acquisition indebtedness) 8,700 Repairs to roof 5,750 Utilities 4,100 Fire and theft insurance 1,900 The Byrds had the following medical expenses for 2022: Medical insurance premiums $4,500 Doctor bill for Sam incurred in 2021 and not paid until 2022 7,600 Operation for Sam 8,500 Prescription medicines for Sam 900 Hospital expenses for Sam 3,500 Reimbursement from insurance company, received in 2022 3,600 The medical expenses for Sam represent most of the 60% that Bruce contributed toward his father's support. Other relevant information follows: When they filed their 2021 state return in 2022, the Byrds paid additional state income tax of $900. During 2022, Alice and Bruce attended a dinner dance sponsored by the Lowell Police Disability Association (a qualified charitable organization). The Byrds paid $300 for the tickets. The cost of comparable entertainment would normally be $50. The Byrds contributed $5,000 to Lowell Presbyterian Church and gave used clothing (cost of $1,200 and fair market value of $350) to the Salvation Army. All donations are supported by receipts, and the clothing is in very good condition. Via a crowdfunding site (gofundme.com), Alice and Bruce made a gift to a needy family who lost their home in a fire ($400). In addition, they made several cash gifts to homeless individuals downtown (estimated to be $65). In 2022, the Byrds received interest income of $2,750, which was reported on a Form 1099INT from Second National Bank, 125 Oak Street, Lowell, MA 01850 (Employer Identification Number 98-7654322). The home mortgage interest was reported on Form 1098 by Lowell Commercial Bank, P.O. Box 1000, Lowell, MA 01850 (Employer Identification Number 98-7654323). The mortgage (outstanding balance of $425,000 as of January 1, 2022) was taken out by the Byrds on May 1, 2018. Alice's employer requires that all employees wear uniforms to work. During 2022, Alice spent $850 on new uniforms and $566 on laundry charges. Bruce paid $400 for an annual subscription to the Journal of Franchise Management and $741 for annual membership dues to his professional association. Neither Alice's nor Bruce's employer reimburses for employee expenses. The Byrds do not keep the receipts for the sales taxes they paid and had no major purchases subject to sales tax. This year the Byrds gave each of their children $2,000, which was then deposited into their Roth IRAs. Alice and Bruce paid no estimated Federal income tax, and they did not engage in any digital asset transactions during the year. Neither Alice nor Bruce wants to designate $3 to the Presidential Election Campaign Fund.

Form 1040 (2022) Bruce M. and Alice J. Byrd 111-11-1113 Page 2 Tax and Credits Payments If you have a qualifying child, attach Sch. EIC. 16 Tax (see instructions). Check if any from Form(s): 18814249723 17 Amount from Schedule 2, line 3 18 Add lines 16 and 17 19 Child tax credit or credit for other dependents from Schedule 8812 . 20 Amount from Schedule 3, line 8 21 Add lines 19 and 20 22 Subtract line 21 from line 18 . If zero or less, enter - 0 23 Other taxes, including self-employment tax, from Schedule 2 , line 2123 25 Federal income tax withheld from: a Form(s)W2. b Form(s) 1099 c Other forms (see instructions) d Add lines 25a through 25c 262022 estimated tax payments and amount applied from 2021 return 27 Earned income credit (EIC) 27 28 Additional child tax credit from Schedule 8812. . . . . . 28 29 American opportunity credit from Form 8863, line 8 . . . . . . 29 30 Reserved for future use 31 Amount from Schedule 3 , line 1531 32 Add lines 27, 28, 29, and 31. These are your total other payments and refundable credits 33 Add lines 25d, 26, and 32. These are your total payments . . . . . . . . . . . . 33 32 339,800 34 If line 33 is more than line 24 , subtract line 24 from line 33 . This is the amount you overpaid . 35a Amount of line 34 you want refunded to you. If Form 8888 is attached, check here .. 35 a b Routing number xxxxx c Type: Checking Savings d Account number xxxxxxxxx See instructions. 36 Amount of line 34 vou want annlied to your 2023 estimated Form 1040 Dependents If more than four dependents, see instructions and check here ....... Income Attach Form(s) w2 here. Also attach Forms W2G and 1099-R if tax was withheld. If you did not get a Form W-2, see instructions. \begin{tabular}{|c|c|c|c|c|c|c|c|} \hline \multirow{3}{*}{\begin{tabular}{l} Attach Sch. B \\ if required. \end{tabular}} & \multirow{2}{*}{\begin{tabular}{l} 2a \\ 3a \end{tabular}} & \multirow{2}{*}{\begin{tabular}{l} Tax-exempt interest .. \\ Qualified dividends... \end{tabular}} & \multirow{2}{*}{\begin{tabular}{l} 2a \\ 3a \end{tabular}} & b Taxable interest & 2b & 2,750 & r \\ \hline & & & & b Ordinary dividends & 3b & & \\ \hline & 4a & IRA distributions . . . & 4a & b Taxable amount ... & 4b & & \\ \hline & 5a & Pensions and annuities & 5a & b Taxable amount & 5b & & \\ \hline \begin{tabular}{l} Deduction for- \\ - Single or \end{tabular} & 6a & Social security benefits & 6a & b Taxable amount.... & 6b & & \\ \hline \begin{tabular}{l} Married filing \\ separately, \\ $12,950 \end{tabular} & 7 & \multicolumn{3}{|c|}{ c If you elect to use the lump-sum election method, check here (see instructions) . . . . } & 7 & & \\ \hline \begin{tabular}{l} - Married filing \\ jointly or \end{tabular} & 8 & \multicolumn{3}{|c|}{\begin{tabular}{l} Capital gain or (loss). Attach Schedule D if required. If not required, check here \\ Other income from Schedule 1 , line 10 \end{tabular}} & 8 & & \\ \hline Qualifying & 9 & \multicolumn{3}{|c|}{ Add lines 12,2b,3b,4b,5b,6b,7, and 8. This is your total income } & 9 & 122,850 & v \\ \hline spouse, & 10 & \multirow{2}{*}{\multicolumn{3}{|c|}{\begin{tabular}{l} Adjustments to income from Schedule 1 , line 26 \\ Subtract line 10 from line 9. This is your adjusted gross income \end{tabular}}} & 10 & & \\ \hline \begin{tabular}{l} $25,900 \\ . Head of \end{tabular} & 11 & & & & 11 & 122,850 & r \\ \hline & 12 & \multicolumn{3}{|c|}{ Subtract ine 10 trom ine 9. Inis is your adjusted gross income.} & 12 & 36,486 & \\ \hline \begin{tabular}{l} - If you checked \\ any box under \end{tabular} & 13 & \multicolumn{3}{|c|}{ Qualified business income deduction from Form 8995 or Form 8995-A } & 13 & & \\ \hline \begin{tabular}{l} Standard \\ Deduction, see \end{tabular} & 14 & & 14 & 36,486 & r \\ \hline instructions. & 15 & & & & 15 & 86,364 & \\ \hline \end{tabular} (see instructions): (1) First name Last name John Byrd Sam Byrd 123456780 123-45-6787 (3) Relationship to you Child Parent (4) Check the box if qualifies for (see instructions): Child tax credit No No Credit for other dependents Yes Yes 1a Total amount from Form(s) W-2, box 1 (see instructions) 1a 120,100 b Household employee wages not reported on Form(s) w2 1b c Tip income not reported on line 1a (see instructions) 1c d Medicaid waiver payments not reported on Form(s) W-2 (see instructions) 1d e Taxable dependent care benefits from Form 2441 , line 26 1e f Employer-provided adoption benefits from Form 8839 , line 29 if g Wages from Form 8919, line 6 . h Other earned income (see instructions) 1g i Nontaxable combat pay election (see instructions) 1i z Add lines 1a through 1h 1z 1h 2b 3b 4b 5b 6b c If you elect to use the lump-sum election method, check here (see instructions) . . . . 7 Capital gain or (loss). Attach Schedule D if required. If not required, check here . . . . 7 8 9 SCHEDULE A (Form 1040) Department of the Treasury Internal Revenue Service Itemized Deductions Go to www.irs.gov/ScheduleA for instructions and the latest information. Attach to Form 1040 or 1040-SR. Caution: If you are claiming a net qualified disaster loss on Form 4684, see the instructions for line 16 . OMB No. 1545-0074 2022 Attachment Sequence No. 07 Name(s) shown on Form 1040 or 1040-SR Bruce M. and Alice J. Byrd Your social security number 111-11-1113 Caution: Do not include expenses reimbursed or paid by others. Medical and Dental Expenses Taxes You Paid Interest You Paid Caution: Your mortgage interest deduction may be limited. See 1 Medical and dental expenses (see instructions) . . . . . . . . 2 Enter amount from Form 1040 or 1040- 3 Multiply line 2 by 7.5%(0.075) 4 Subtract line 3 from line 1 . If line 3 is more than line 1 , enter - 0 - 3 9,214 5 State and local taxes. a State and local income taxes or general sales taxes. You may include either income taxes or general sales taxes on line 5a, but not both. If you elect to include general sales taxes instead of income taxes, check this box b State and local real estate taxes (see instructions) c State and local personal property taxes d Add lines 5a through 5c e Enter the smaller of line 5d or $10,000 ( $5,000 if married filing separately) . 5e 10,000 6 Other taxes. List type and amount: 6 0 7 Add lines 5e and 6 8 Home mortgage interest and points. If you didn't use all of your home mortgage loan(s) to buy, build, or improve your home, see instructions and check this box . a Home mortgage interest and points reported to you on Form 1098. See instructions if limited. 8a 7 10,000 b Home mortgage interest not reported to you on Form 1098. See instructions if limited. If paid to the person from whom you bought the home, see instructions and show that person's name, 7 Add lines 5e and 6 Interest You Paid Caution: Your mortgage interest deduction may be limited. See instructions. 8 Home mortgage interest and points. If you didn't use all of your home mortgage loan(s) to buy, build, or improve your home, see instructions and check this box a Home mortgage interest and points reported to you on Form 1098. See instructions if limited b Home mortgage interest not reported to you on Form 1098. See instructions if limited. If paid to the person from whom you bought the home, see instructions and show that person's name, identifying no., and address c Points not reported to you on Form 1098. See instructions for special rules d Reserved for future use e Add lines 8a through 8c 9 Investment interest. Attach Form 4952 if required. See instructions. 10 Add lines 8e and 9 11 Gifts by cash or check. If you made any gift of $250 or more, see instructions 12 Other than by cash or check. If you made any gift of $250 or more, see instructions. You must attach Form 8283 if over $500. . . . 13 Carryover from prior year 11 Caution: If you made a gift and got a benefit for it, see instructions. 14 Add lines 11 through 13 Casualty and Theft Losses 15 Casualty and theft loss(es) from a federally declared disaster (other than net qualified disaster losses). Attach Form 4684 and enter the amount from line 18 of that form. See instructions. 16 Other-from list in instructions. List type and amount: Other Itemized Deductions Total Itemized Deductions 7 10,000 8,700 8b 8c 8d 8e 8,700 9 10 8,700 12 13 14 15 16 17 Add the amounts in the far right column for lines 4 through 16. Also, enter this amount on Form 1040 or 1040 SR, line 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 18 If you elect to itemize deductions even though they are less than your standard deduction, check this box BAA For Paperwork Reduction Act Notice, see the Instructions for Form 1040. Schedule A (Form 1040) 2022 Complete Alice and Bruce Byrd's Schedule 8812. SCHEDULE 8812 (Form 1040) Department of the Treasury Internal Revenue Service Name(s) shown on return Bruce M. and Alice J. Byrd Credits for Qualifying Children and Other Dependents Attach to Form 1040, 1040-SR, or 1040-NR. Go to www/irs.gov/Schedule8812 for instructions and the latest information. OMB No. 15450074 2022 Attachment Sequence No. 47 Part I Child Tax Credit and Credit for Other Dependents 1 Enter the amount from line 11 of your Form 1040, 1040-SR, or 1040-NR 2a Enter income from Puerto Rico that you excluded b Enter the amounts from lines 45 and 50 of your Form 2555 c Enter the amount from line 15 of your Form 4563 d Add lines 2a through 2c 3 Add lines 1 and 2d 4 Number of qualifying children under age 17 with the required social security number Your social security number 111-11-1113 5 Multiply line 4 by $2,000 6 Number of other dependents, including any qualifying children who are not under age 17 or who do not have the required social security number 6 122,850 Caution: Do not include yourself, your spouse, or anyone who is not a U.S. citizen, U.S. national, or U.S. resident alien. Also, do not include anyone you included on line 4. 7 Multiply line 6 by $500 8 Add lines 5 and 7 9 Enter the amount shown below for your filing status. - Married filing jointly- $400,000 - All other filing statuses $200,000 } 10 Subtract line 9 from line 3 . - If zero or less, enter -0-. - If more than zero and not a multiple of $1,000, enter the next multiple of If the amount on line 12 is more than the amount on line 14, you may be able to take the additional child tax credit on Form 1040,1040 SR, or 1040-NR, line 28. Complete your Form 1040, 1040-SR, or 1040-NR through line 27 (also complete Schedule 3, line 11) before completing Part II-A. TIP: The number of children you use for this line is the same as the number of children you used for line 4 . 17 Enter the smaller of line 16a or line 16b 17 18a Earned income (see instructions) 18a b Nontaxable combat pay (see instructions). 18b 19 Is the amount on line 18 a more than $2,500 ? No. Leave line 19 blank and enter -0- on line 20. Yes. Subtract $2,500 from the amount on line 18a. Enter the result 19 20 Multiply the amount on line 19 by 15%(0.15) and enter the result 20 Next. On line 16b, is the amount $4,500 or more? No. If you are a bona fide resident of Puerto Rico, go to line 21. Otherwise, skip Part II-B and enter the smaller of line 17 or line 20 on line 27. Yes. If line 20 is equal to or more than line 17, skip Part II-B and enter the amount from line 17 on line 27. Otherwise, go to line 21. Part II-B Certain Filers Who Have Three or More Qualifying Children and Bona Fide Residents of Puerto Rico 21 Withheld social security, Medicare, and Additional Medicare taxes from Form(s) W-2, boxes 4 and 6 . If married filing jointly, include your spouse's amounts with yours. If your employer withheld or you paid Additional Medicare Tax or tier 1 RRTA taxes, see instructions. 22 Enter the total of the amounts from Schedule 1 (Form 1040), line 15; Schedule 2 (Form 1040), line 5; Schedule 2 (Form 1040), line 6; and Schedule 2 (Form 1040), line 13 23 Add lines 21 and 22 21 241040 and 1040-SR filers: Enter the total of the amounts from Form 1040 or 1040SR, line 27, and Schedule 3 (Form 1040), line 11. 1040-NR filers: Enter the amount from Schedule 3 (Form 1040), line 11. 24 25 Subtract line 24 from line 23. If zero or less, enter -0- 25 26 Enter the larger of line 20 or line 25 26 Next, enter the smaller of line 17 or line 26 on line 27. Part II-C Additional Child Tax Credit 27 This is your additional child tax credit. Enter this amount on Form 1040, 1040-SR, or 1040-NR, line 28 Schedule 8812 (Form 1040) 2022