Alice J and Bruce M Byrd are married taxpayers who file a joint return Their Social Security numbers are 123 45 6789 and 111 11 1111, respectively Alices birthday is September 21, 1967, and Bruces is June 27, 1966 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 Wwas reported on a2) for 2014 Line Description Alice Bruce 1 Wages, tips, other compensation $58,000 $62,100 2 Federal income tax withheld 4,500 6,300 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, 1990, Social Security number 123 45 6788) and John (born February 7, 1994, Social Security number 123 45 6786) Both children are full time students and live with the Byrds except when they are away at college Cynthia earned $4,200 from a summer internship in 2014, and John earned $3,800 from a part time job During 2014, the Byrds provided 60 of the total support of Bruces widower father, Sam Byrd (born March 6, 1938, 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 Sams life, received life insurance proceeds of $800,000 on December 28 The Byrds had the following expenses relating to their personal residence during 2014 Property taxes $5,000 Qualified interest on home mortgage 8,700 Repairs to roof 5,750 Utilities 4,100 Fire and theft insurance 1,900 The Byrds had the following medical expenses for 2014 Medical insurance premiums $4,500 Doctor bill for Sam incurred in 2013 and not paid until 2014 7,600 Operation for Sam 8,500 Prescription medicines for Sam 900 Hospital expenses for Sam 3,500 Reimbursement from insurance company, received in 2014 3,600 The medical expenses for Sam represent most of the 60 that Bruce contributed toward his fathers support Other relevant information follows When they filed their 2013 state return in 2014, the Byrds paid additional state income tax of $900 During 2014, 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 In 2014, the Byrds received interest income of $2,750, which was reported on a Form 1099INT from Second National Bank Alices employer requires that all employees wear uniforms to work During 2014, 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 Alices nor Bruces 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 All members of the Byrd family had health insurance coverage for all of 2014 Alice and Bruce paid no estimated Federal income tax Neither Alice nor Bruce wants to designate $3 to the Presidential Election Campaign Fund Compute net tax payable or refund due for Alice and Bruce Byrd for 2014 If they have overpaid, they want the amount to be refunded to them If you use tax forms for your computations, you will need Forms 1040 and 2106 and Schedules A and B Y ou are required to prepare all necessary 2015 forms and schedules for this tax return

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Alice J. and Bruce M. Byrd are married taxpayers who file a joint return. Their Social Security numbers are 123-45-6789 and 111-11-1111, respectively. Alices birthday

Alice J. and Bruce M. Byrd are married taxpayers who file a joint return. Their Social Security numbers are 123-45-6789 and 111-11-1111, respectively. Alices birthday is September 21, 1967, and Bruces is June 27, 1966. 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 Wwas reported on a2) for 2014.

Line

Description

Alice

Bruce

Wages, tips, other compensation

$58,000

$62,100

Federal income tax withheld

4,500

6,300

Social Security wages

58,000

62,100

Social Security tax withheld

3,596

3,850

Medicare wages and tips

58,000

62,100

Medicare tax withheld

841

900

State

Massachusetts

State wages, tips, etc.

58,000

62,100

State income tax withheld

2,950

3,100

The Byrds provide over half of the support of their two children, Cynthia (born January 25, 1990, Social Security number 123-45-6788) and John (born February 7, 1994, Social Security number 123-45-6786). Both children are full-time students and live with the Byrds except when they are away at college. Cynthia earned $4,200 from a summer internship in 2014, and John earned $3,800 from a part-time job.

During 2014, the Byrds provided 60% of the total support of Bruces widower father, Sam Byrd (born March 6, 1938, 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 Sams life, received life insurance proceeds of $800,000 on December 28.

The Byrds had the following expenses relating to their personal residence during 2014:

Property taxes	$5,000
Qualified interest on home mortgage	8,700
Repairs to roof	5,750
Utilities	4,100
Fire and theft insurance	1,900

The Byrds had the following medical expenses for 2014

Medical insurance premiums	$4,500
Doctor bill for Sam incurred in 2013 and not paid until 2014	7,600
Operation for Sam	8,500
Prescription medicines for Sam	900
Hospital expenses for Sam	3,500
Reimbursement from insurance company, received in 2014	3,600

The medical expenses for Sam represent most of the 60% that Bruce contributed toward his fathers support.

Other relevant information follows:

When they filed their 2013 state return in 2014, the Byrds paid additional state income tax of $900

During 2014, 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.

In 2014, the Byrds received interest income of $2,750, which was reported on a Form 1099INT from Second National Bank.

Alices employer requires that all employees wear uniforms to work. During 2014, Alice spent $850 on new uniforms and $566 on laundry charges

Bruce paid $400 for an annual subscription to theJournal of Franchise Managementand $741 for annual membership dues to his professional association

Neither Alices nor Bruces 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

All members of the Byrd family had health insurance coverage for all of 2014.

Alice and Bruce paid no estimated Federal income tax. Neither Alice nor Bruce wants to designate $3 to the Presidential Election Campaign Fund.

Compute net tax payable or refund due for Alice and Bruce Byrd for 2014. If they have overpaid, they want the amount to be refunded to them. If you use tax forms for your computations, you will need Forms 1040 and 2106 and Schedules A and B. You are required to prepare all necessary 2015 forms and schedules for this tax return.