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, 1972, and Bruce's is June 27, 1971. 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 2019.

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, 1995, Social Security number 123-45-6788) and John (born February 7, 1999, 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 2019, and John earned $3,800 from a part-time job.

During 2019, the Byrds provided 60% of the total support of Bruce's widower father, Sam Byrd (born March 6, 1943, 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 2019:

Real estate 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 2019:

Medical insurance premiums	$4,500
Doctor bill for Sam incurred in 2018 and not paid until 2019	7,600
Operation for Sam	8,500
Prescription medicines for Sam	900
Hospital expenses for Sam	3,500
Reimbursement from insurance company, received in 2019	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 2018 state return in 2019, the Byrds paid additional state income tax of $900.
• During 2019, 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 2019, 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, 2019) was taken out by the Byrds on May 1, 2015.
• Alice's employer requires that all employees wear uniforms to work. During 2019, 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 virtual currency transactions during the year. Neither Alice nor Bruce wants to designate $3 to the Presidential Election Campaign Fund.

Required:

Compute net tax payable or refund due for Alice and Bruce Byrd for 2019. If they have overpaid, they want the amount to be refunded to them.

• Make realistic assumptions about any missing data.
• If an amount box does not require an entry or the answer is zero, enter "0".
• Enter all amounts as positive numbers.
• It may be necessary to complete the tax schedules before completing Form 1040.
• When computing the tax liability, do not round your immediate calculations. If required, round your final answers to the nearest dollar.

Form 1040 Complete the Byrd's Form 1040 for 2019. Form Department of the Treasury-Internal Revenue Service (99) 1040 U.S. Individual Income Tax Return 2019 OMB No. 1545-0074 IRS Use Only Filing Status Last name Your first name and middle initial Bruce M. Byrd Your social security number 111-11-1113 Last name If joint return, spouse's first name and middle initial Alice J. Byrd Spouse's social security number 123-45-6784 Apt. no. Home address (number and street). If you have a P.O. box, see instructions. 473 Revere Avenue Presidential Election Campaign Check here if you, or your spouse if filing jointly, want $3 to go to this fund. Checking a box below will not change your tax or refund City, town or post office, state, and ZIP code. If you have a foreign address, also complete spaces below (see instructions). Lowell, MA 01850 Foreign country name Foreign province/state/county Foreign postal code If more than four dependents, see instructions and here Standard Deduction Someone can claim: You: Age/Blindness Spouse: Dependents (see instructions): (2) Social security number (3) Relationship to you (4) if qualifies for (see instructions): (1) First name Last name Child tax credit Credit for other dependents John Byrd 123-45-6780 Child Cynthia Bryd 123-45-6788 Child Sam Byrd 123-45-6787 Parent . 1 Wages, salaries, tips, etc. Attach Form(s) W-2 1 2a Tax-exempt interest .. 2a 2b 3a Qualified dividends ... 3b b Taxable interest. Attach Sch. B if required b Ordinary dividends. Attach Sch. B if required b Taxable amount d Taxable amount b Taxable amount .. 4a IRA distributions ... 4a 4b C Pensions and annuities 4c 4d 5a Social security benefits 5a 5b 6 Standard Deduction for- Single or Married filing separately, $12,200 Married filing jointly or Qualifying widow(er), $24,400 Head of household, $18,350 If you checked any box under Standard Deduction, see instructions. 6 Capital gain or loss). Attach Schedule D if required. If not required, check here .. 7a Other income from Schedule 1, line 9.... 7a b Add lines 1, 2b, 3b, 4b, 40, 56, 6, and 7a. This is your total income 7b 8a Adjustments to income from Schedule 1, line 22. 8a b Subtract line 8a from line 7b. This is your adjusted gross income 8b 9 9 Standard deduction or itemized deductions (from Schedule A).... 10 Qualified business income deduction. Attach Form 8995 or Form 8995-A.... 10 11a Add lines 9 and 10 11a b b Taxable income. Subtract line 11a from line 8b. If zero or less, enter -O-.. 11b BAA For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions. Form 1040 (2019) Form 1040 (2019) Bruce M. and Alice J. Byrd 111-11-1113 Page 2 12a Tax (see inst.) Check if any from Form(s): 108814 2 - 4972 33 12a b Add Schedule 2, line 3, and line 12a and enter the total 12b 13a Child tax credit or credit for other dependents 13a b Add Schedule 3, line 7, and line 13a and enter the total 13b 14 Subtract line 13b from line 12b. If zero or less, enter -0- 14 15 Other taxes, including self-employment tax, from Schedule 2, line 10 15 16 Add lines 14 and 15. This is your total tax 16 17 Federal income tax withheld from Forms W-2 and 1099 17 18 Other payments and refundable credits: a Earned income credit (EIC) 18a If you have a qualifying child, attach Sch. EIC. If you have nontaxable combat pay, see instructions. b Additional child tax credit. Attach Schedule 8812 18b c American opportunity credit from Form 8863, line 8. 18c d Schedule 3, line 14 .... 18d e Add lines 18a through 18d. These are your total other payments and refundable credits .. 18e 18e e Add lines 18a through 18d. These are your total other payments and refundable credits .. 19 Add lines 17 and 18e. These are your total payments .... 19 20 Refund If line 19 is more than line 16, subtract line 16 from line 19. This is the amount you overpaid 20 21a Amount of line 20 you want refunded to you. If Form 8888 is attached, check here 21a Direct deposit? Routing number c Type: Checking Savings 23 See instructions. d Account number 22 Amount of line 20 you want applied to your 2020 estimated tax .......... 22 23 Amount you owe. Subtract line 19 from line 16. For details on how to pay, see Amount instructions .. 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 Yes. Complete below. the IRS? See instructions. No Designee (Other than Designee's Phone Personal identification paid preparer) no. number (PIN) Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and Sign to the best of my knowledge and belief, they are true, correct, and complete. Declaration of preparer (other than Here taxpayer) is based on all information of which preparer has any knowledge. Your signature Date Your occupation If the IRS sent you an Identity Joint return? Protection PIN, enter it here See Manager (see inst.) instructions name Keep a copy for your records. Spouse's occupation If the IRS sent your spouse an Spouse's signature. If a joint Date return, both must sign. Identity Protection PIN, enter it here Manager (see inst.) Phone no. Email address Preparer's name Date PTIN Paid Check if: Preparer's signature Self-Prepared 3rd Party Designee Firm's name Phone no. Preparer Use Only Self-employed Firm's address Firm's EIN Go to www.irs.gov/Form1040 for instructions and the latest information. Form 1040 (2019)