Anna J. and Andrew M. Brown are married taxpayers who file a joint return. Their Social Security numbers are 123-45-6789 and 111-11-1111, respectively. Annas birthday is September 21, 1965, and Andrews is June 27, 1964. They live at 473 Revere Avenue, Lowell, MA 01850. Anna is the office manager for Ocean Dental Clinic, 433 Broad Street, Lowell, MA 01850 (employer identification number 98-7654321). Andrew is the manager of a Smart 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 2020.

Line Description Anna Andrew

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 2,436 2,608

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 Browns 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 Browns except when they are away at college. Cynthia earned $4,200 from a summer internship in 2022, and John earned $3,800 from a part-time job. During 2022, the Browns furnished 60% of the total support of Andrews widower father, Sam Brown (born March 6, 1936, 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 Andrew, the beneficiary of a policy on Sams life, received life insurance proceeds of $800,000 on December 28. The Browns had the following expenses relating to their personal residence during 2022: Property taxes $5,000

Qualified interest on home mortgage 8,800

Repairs to roof 5,750 Utilities 4,100

Fire and theft insurance 1,900

The following facts relate to 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 Andrew contributed toward his fathers support.

Other relevant information follows: When they filed their 2021 state return in 2022, the Browns paid additional state income tax of $900.

During 2022, Anna and Andrew attended a dinner dance sponsored by the Lowell Police Disability Association (a qualified charitable organization). The Browns paid $300 for the tickets. The cost of comparable entertainment would normally be $50.

The Browns 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 2022, the Browns received interest income of $2,750, which was reported on a Form 1099INT from Second National Bank.

Annas employer requires that all employees wear uniforms to work. During 2022, Anna spent $450 on new uniforms and $225 on laundry charges.

Andrew paid $400 for an annual subscription to the Journal of Franchise Management.

Neither Annas nor Andrews employer reimburses for employee expenses.

The Browns do not keep the receipts for the sales taxes they paid and had no major purchases subject to sales tax.

Anna and Andrew paid no estimated Federal income tax. Neither Anna nor Andrew wants to designate to the Presidential Election Campaign Fund.

Tax Computation - Use Form 1040 to Compute net tax payable or refund due for Anna and Andrew Brown for 2022. If they have overpaid, they want the amount to be refunded to them.