Alice J. and Bruce M. Byrd are married taxpayers who file a joint return. Their Social Security numbers are 123-45-6789 and 111-11-1112, respectively. Alices birthday is September 21, 1969, and Bruces is June 27, 1968. They live at 473 Revere Avenue, Lowell, MA 01850. Alice is the highschool principal, 433 Broad Street, Low- ell, MA 01850 (employer identification number 98-7654321). Bruce is a college professor (employer identification number 11-1111111). The following information is shown on their Wage and Tax Statements (Form W2) for 2018.

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	1,950	2,100

The Byrds provide over half of the support of their child, Cynthia (born 1994, Social Security number 123-45-6788) The child is a full-time students and live with the Byrds except when she is away at college. Cynthia earned $$6,200 from a summer internship in 2018.

During 2018, the Byrds provided 60% of the total support of Bruces widower father, Sam Byrd (born March 6, 1940, Social Security number 123-45-6787). Sam lived alone and covered the rest of his support with his Social Security benefits. Sam died in June, and Bruce, the beneficiary of a policy on Sams life, received life insurance proceeds of $100,000 on September 28.

The Byrds had the following expenses relating to their personal residence during 2018:

Property Taxes	5,000
Qualified interest on home mortgage	8,700
Repairs to roof	4,100
Utilities	5,750
Fire and thief insurance	1,800

The Byrds had the following medical expenses for 2018:

Doctor bill for Sam incurred in 2017 and not paid until 2018	4500
Operation for Sam	7,600
Prescription medicines for Sam	1,200
Hospital expenses for Sam	3,200
Reimbursement from insurance company, received in 2018	4,200

Additional information of potential tax consequences:

Sales Taxes paid (actual)	7,000
Refund of state income tax for 2017 (Itemized in 2017)	1,520

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 2015 state return in 2018, the Byrds paid additional state income tax of $900.

During 2018, Alice and Bruce attended a dinner dance sponsored by the Lowell Police Disability Association (a qualified charitable organization). The Byrds paid $400 for the tickets. The cost of comparable entertainment would normally be $40.

The Byrds contributed 10% of their AGI to Lowell Presbyterian Church and gave used clothing (cost of $1,00 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, the Byrds mad a gift to a needy family who lost their home in a fire ($300). In addition, they made several cash gifts to homeless individuals (estimated to be $65).

Alices employer requires that all employees wear uniforms to work. During 2018, Alice spent $750 on new uniforms and $466 on laundry charges. Alices employer dies not reimburse for employee expenses.

All members of the Byrd family had insurance coverage for all of 2018.

The Byrd gave Donald $2,000, which was then deposited into a Roth IRA.

Part 1Tax Computation Compute net tax payable or refund due for Alice and Bruce Byrd for 2018. 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. Suggested software: H&R BLOCK At Home.