Assume the taxpayer does NOT wish to contribute to the Presidential Election Fund, unless otherwise stated in the problem. In addition, the taxpayers did NOT receive, sell, send, exchange, or otherwise acquire any financial interest in any virtual currency during the year.

Jose and Dora Hernandez are married filing jointly. They are 50 and 45 years old, respectively. Their address is 32010 Lake Street, Atlanta, GA 30294. Additional information about Mr. and Mrs. Hernandez is as follows:

Social security number:
Jose: 412-34-5670
Date of birth: 4/23/1971
W-2 for Jose shows these amounts:
Wages (box 1) =	$ 45,800.00
Federal W/H (box 2) =	$ 4,038.00
Social security wages (box 3) =	$ 45,800.00
Social security W/H (box 4) =	$ 2,839.60
Medicare wages (box 5) =	$ 45,800.00
Medicare W/H (box 6) =	$ 664.10

Social security number:
Dora: 412-34-5671
Date of birth: 7/12/1976
W-2 for Dora shows these amounts:
Wages (box 1) =	$ 31,000.00
Federal W/H (box 2) =	$ 2,290.00
Social security wages (box 3) =	$ 31,000.00
Social security W/H (box 4) =	$ 1,922.00
Medicare wages (box 5) =	$ 31,000.00
Medicare W/H (box 6) =	$ 449.50

Form 1099-INT for Jose and Dora shows this amount:

Box 1 = $300.00 from City Bank.

Dependent: Daughter Adela is 5 years old. Her date of birth is 3/15/2016. Her social security number is 412-34-5672.

Jose is a store manager, and Dora is a receptionist.

Required:

Prepare Form 1040 and Schedule 8812 for Mr. and Mrs. Hernandez for 2021. They are entitled to the child tax credit. For now, enter the credit on the appropriate line of the form. They want to contribute to the presidential election campaign. Use the appropriate Tax Tables.

Note: List the names of the taxpayers in the order in which they appear in the problem. Input all the values as positive numbers. Do not skip rows while entering in Dependents section of Form 1040 PG1.

• 1040 PG 1
• 1040 PG 2
• Schedule 8812

Page 1 of Form 1040. Use provided information and follow instructions on form.

Form 1040	Department of the TreasuryInternal Revenue Service (99) U.S. Individual Income Tax Return		2021	OMB No. 1545-0074		IRS Use OnlyDo not write or staple in this space.
Filing Status	Singleradio button unchecked1 of 5	Married filing jointlyradio button unchecked2 of 5	Married filing separately (MFS)radio button unchecked3 of 5		Head of household (HOH)radio button unchecked4 of 5		Qualifying widow(er) (QW)radio button unchecked5 of 5
Check only one box.	If you checked the MFS box, enter the name of your spouse. If you checked the HOH or QW box, enter the childs name if the qualifying person is a child but not your dependent.
Your first name and middle initial			Last name				Your social security number (Enter as xxx-xx-xxxx)
If joint return, spouses first name and middle initial			Last name				Spouse's social security number (Enter as xxx-xx-xxxx)
Home address (number and street). If you have a P.O. box, see instructions.						Apartment number	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. If you have a foreign address, also complete spaces below.
Foreign country name		Foreign province/state/county			Foreign postal code		Youcheckbox unchecked1 of 2	Spousecheckbox unchecked2 of 2
At any time during 2021, did you receive, sell, exchange, or otherwise dispose of any financial interest in any virtual currency?							Yescheckbox unchecked1 of 2	Nocheckbox unchecked2 of 2
Standard Deduction	Someone can claim:	You as a dependentcheckbox unchecked1 of 9		Your spouse as a dependentcheckbox unchecked3 of 9
	Spouse itemizes on a separate return or you were a dual-status aliencheckbox unchecked6 of 9
Age/Blindness	You:	Were born before January 2, 1957checkbox unchecked1 of 3		Are blindcheckbox unchecked3 of 3	Spouse:	Was born before January 2, 1957checkbox unchecked1 of 3		Is blindcheckbox unchecked3 of 3
Dependents	(see instructions):		(2) Social security number		(3) Relationship to you		(4) if qualifies for (see instructions):
If more than four dependents, see instructions and check here	(1) First name	Last name	(Enter as xxx-xx-xxxx)				Child tax credit	Credit for other dependents
							checkbox unchecked1 of 8	checkbox unchecked2 of 8
							checkbox unchecked3 of 8	checkbox unchecked4 of 8
checkbox unchecked1 of 1							checkbox unchecked5 of 8	checkbox unchecked6 of 8
							checkbox unchecked7 of 8	checkbox unchecked8 of 8
	1 Wages, salaries, tips, etc. Attach Form(s) W-2						1
Attach Schedule B if required.	2a Tax-exempt interest		2a		b Taxable interest		2b
	3a Qualified dividends		3a		b Ordinary dividends		3b
	4a IRA distributions		4a		b Taxable amount		4b
	5a Pensions and annuities		5a		b Taxable amount		5b
	6a Social security benefits		6a		b Taxable amount		6b
	7 Capital gain or (loss). Attach Schedule D if required. If not required, check here					checkbox unchecked1 of 1	7
	8 Other income from Schedule 1, line 10						8
	9 Add lines 1, 2b, 3b, 4b, 5b, 6b, 7, and 8. This is your total income						9
Standard Deduction for Single or Married filing separately, $12,550 Married filing jointly or Qualifying widow(er), $25,100 Head of household, $18,800 If you checked any box under Standard Deduction, see instructions.	10 Adjustments to income from Schedule 1, line 26						10
	11 Subtract line 10 from line 9. This is your adjusted gross income						11
	12a Standard deduction or itemized deductions (from Schedule A)				12a
	b Charitable contributions if you take the standard deduction (see instructions)				12b
	c Add lines 12a and 12b						12c
	13 Qualified business income deductionfrom Form 8995 or Form 8995-A						13
	14 Add lines 12c and 13						14
	15 Taxable income. Subtract line 14 from line 11. If zero or less, enter -0-						15