Alice Johnson, Social Security number 222-23-3334, is a single taxpayer and is employed as a secretary by State University of Florida. She has the following items pertaining to her income tax return for 2022: Received a $30,000 salary from her employer, who withheld $4,200 federal income tax. Received a gift of 1,000 shares of Ace Corporation stock with a $100,000 FMV from her mother. She also received $4,000 of cash dividends from the Ace Corporation. The dividends are qualified dividends. Received $1,000 of interest income on bonds issued by the City of Tampa. Received a regular stock dividend (nontaxable under Sec. 305) of 50 shares of Ace Corporation stock with a $5,000 FMV. Alices employer paid $2,000 of medical and health insurance premiums on her behalf. Received $13,000 alimony from her ex-husband. They divorced on August 1, 2015. State University provided $60,000 of group term life insurance. Alice is 42 years old, not a key employee, and employed by State University for all of 2022. The table in the text is applicable. Received a $1,000 cash award from her employer for being designated the Secretary of the Year. Total itemized deductions are $10,000. Alice did not have any transactions involving digital assets. Alice wants any overpayment to be refunded to her. Complete Form 1040 and accompanying schedules for Alice Johnsons 2022 return.

Use form 1040 to file this example, and can you please explain the form Qualified Dividends and Capital Gain Tax Worksheet and how that ties into this return.

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