Bea Jones (birthdate March 27, 1984) moved from Texas to Florida in December 2018. She lives at 654 Ocean Way, Gulfport, FL 33707. Bea's Social Security number is 466-78-7359 and she is single. Her earnings and income tax withholding for 2019 for her job as a manager at a Florida shrimp-processing plant are:

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Instructions Form 1040 Schedule 1 Schedule A Form 4684 Tax Table Instructions Comprehensive Problem 5-2A Bea Jones (birthdate March 27, 1984) moved from Texas to Florida in December 2018. She lives at 654 Ocean Way, Gulfport, FL 33707. Bea's Social Security number is 466-78-7359 and she is single. Her earnings and income tax withholding for 2019 for her job as a manager at a Florida shrimp-processing plant are: Earnings from the Gulf Shrimp Co. $44,000 Federal income tax withheld 4,600 State income tax withheld 0 Bea's other income includes interest on a savings account at Beach National Bank of $1,200 and $600 per month alimony from her ex-husband in accordance with their August 2011 divorce decree. Bea's employer operates a 401(k) plan, and although she is eligible, Bea does not participate. During 2019, Bea paid the following amounts (all of which can be substantiated): Home mortgage interest (1098 not shown) $8,800 Auto loan interest 2,300 State sales tax 820 Property taxes on personal residence 3,233 Home mortgage interest (1098 not shown) $8,800 Auto loan interest 2,300 State sales tax 820 3,233 Property taxes on personal residence Unreimbursed hospital bills 3,275 Doctor bills 2,612 Other deductible medical expenses 720 600 Income tax preparation fee Job-hunting expenses 925 Contribution to IRA 2,300 In September 2019, Tropical Storm Yuri struck Gulfport and a tree fell on Bea's home. Bea acquired the home in February 2012 for $110,000. The FMV of her home before the storm was $117,800. The estimated loss in market value from damage was equal to her repair charge of $7,800. The damage caused by TS Yuri was declared a federal disaster (code EM-1212). Bea's deductible was quite high and her insurance company only reimbursed her $1,200. Required: Complete Bea's Form 1040 and Schedules 1, A and Form 4684. Bea had health coverage for the entire year and does not want to make a contribution to the presidential election campaign. Make realistic assumptions about any missing data. Enter all amounts as positive numbers. If an amount box does not require an entry or the answer is zero, enter "o". If required round any dollar amount to the nearest dollar. Complete Bea's Form 1040. 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 Single Your first name and middle initial Last name Bea Jones Your social security number 466-78-7359 Spouse's social security number If joint return, spouse's first name and middle initial Last name Apt. no. Home address (number and street). If you have a P.O. box, see instructions. 654 Ocean Way City, town or post office, state, and ZIP code. If you have a foreign address, also complete spaces below (see instructions). Gulfport, FL 33707 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. None Foreign country name Foreign province/state/county Foreign postal code If more than four dependents, see instructions and here Standard Deduction Someone can claim: None Standard Deduction Someone can claim: None Age/Blindness You: None Spouse: None Dependents (see instructions): (2) Social security number (3) Relationship to you (4) if qualifies for (see instructions): Child tax credit Credit for other dependents (1) First name Last name O O 1 Wages, salaries, tips, etc. Attach Form(s) W-2 1 44,000 b 2a Tax-exempt interest .. 2a 2b 1,200 Taxable interest. Attach Sch. B if required Ordinary dividends. Attach Sch. B if required b 3a Qualified dividends ... 3a 3b 4a IRA distributions .... 4a b Taxable amount 4b c Pensions and annuities 4c d Taxable amount 4d Standard Deduction for- Single or Married filing separately, $12,200 Married filing jointly or Qualifying widow(er), -21 inn 5b 5a Social security benefits 5a b Taxable amount 6 Capital gain or loss). Attach Schedule D if required. If not required, check here .. 6 7a Other income from Schedule 1, line 9 7a 7,200 7a Other income from Schedule 1, line 9. za 7,200 b Add lines 1, 2b, 3b, 4b, 4d, 5b, 6, and 7a. This is your total income 7b 52,400 8a Adjustments to income from Schedule 1, line 22.. 8a 2,300 Qualifying widow(er), $24,400 Head of household, $18,350 If you checked any box under Standard Deduction, see instructions. b 8b 50,100 9 Subtract line 8a from line 7b. This is your adjusted gross income Standard deduction or itemized deductions (from Schedule A) 9 Qualified business income deduction. Attach Form 8995 or 10 Form 8995-A 12,200 X 10 11a Add lines 9 and 10 lla 17,067.5 X b Taxable income. Subtract line 11a from line 8b 11b 32,908 x For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions. Cat. No. 11320B Form 1040 (2019) Form 1040 (2019) Bea Jones 466-78-7359 Page 2 12a Tax (see inst.) Check if any from Form(s): 108814 20 4972 30 12a 12b b Add Schedule 2, line 3, and line 12a and enter the total 13a Child tax credit or credit for other dependents .. b Add Schedule 3, line 7, and line 13a and enter the total 13a 13b 14 Subtract line 13b from line 12b. If zero or less, enter-O- 14 15 Other taxes, including self-employment tax, from Schedule 2, line 10 15 JULIACLUTC TUTTI I20. TI ZETU OI ICON 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 .. 19 Add lines 17 and 18e. These are your total payments 18e > 19 841 X Refund 20 841 X 20 If line 19 is more than line 16, subtract line 16 from line 19. This is the amount you overpaid 21a Amount of line 20 you want refunded to you. If Form 8888 is attached, check here 21a 841 Direct deposit? b Routing number c Type: Checking Savings See instructions. d Account number 22 Amount of line 20 you want applied to your 2020 estimated tax 22 23 Amount Amount you owe. Subtract line 19 from line 16. For details on how to pay, see instructions 23 OMB No. 1545-0074 SCHEDULE 1 (Form 1040 or 1040-SR) Additional Income and Adjustments to Income 2019 Department of the Treasury Internal Revenue Service Attach to Form 1040 or 1040-SR. Go to www.irs.gov/Form1040 for instructions and the latest information. Attachment Sequence No. 01 Name(s) shown on Form 1040 or 1040-SR Bea Jones Your social security number 466-78-7359 Part I Additional Income 1 Taxable refunds, credits, or offsets of state and local income taxes 1 2a Alimony received .. 2a 7,200 Date of original divorce or separation agreement (see instructions) b 3 3 4 4 5 5 Business income or (loss). Attach Schedule C. Other gains or (losses). Attach Form 4797 Rental real estate, royalties, partnerships, S corporations, trusts, etc. Attach Schedule E Farm income or (loss). Attach Schedule F Unemployment compensation Other income. List type and amount 6 6 7 7 8 8 9 Combine lines 1 through 8. Enter here and on Form 1040 or 1040-SR, line 7a 9 7,200 DIT Adicant to Income Deductible part of self-employment tax. Attach Schedule SE 14 15 Self-employed SEP, SIMPLE, and qualified plans 15 16 Self-employed health insurance deduction .. 16 17 Penalty on early withdrawal of savings 17 18a Alimony paid .. 18a b Recipient's SSN c Date of original divorce or separation agreement (see instructions) 19 IRA deduction 19 20 Student loan interest deduction . 20 21 Reserved for future use 21 22 Add lines 10 through 21. These are your adjustments to income. Enter here and on Form 1040 or 1040-SR, line 8a.. 22 7,200 X For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 71479F Schedule 1 (Form 1040 or 1040-SR) 2019 OMB No. 1545-0074 SCHEDULE A (Form 1040 or 1040-SR) 2019 Itemized Deductions Go to www.irs.gov/ScheduleA for instructions and the latest information. Attach to Form 1040 or 1040-SR. Caution: If you are claiming a net qualified disaster loss on Form 4684, see the instructions for line 16. Department of the Treasury Internal Revenue Service (99) Attachment Sequence No. 07 Name(s) shown on Form 1040 or 1040-SR Bea Jones Your social security number 466-78-7359 Caution. Do not include expenses reimbursed or paid by others. 1 Medical and dental expenses (see instructions) 1 6,534 X Medical and 2 Enter amount from Form 1040 or 1040- SR, line 8b 2 51,790 x Dental 3 Multiply line 2 by 10% (0.10).. 3 5,179 X Expenses 4 Subtract line 3 from line 1. If line 3 is more than line 1, enter-O-. 4 1,355 X Taxes You 5 State and local taxes Paid a State and local income taxes or general sales taxes. You may include either income taxes or general sales taxes on line 5a, but not both. If you elect to include general sales taxes instead of income taxes, check this box ..... b State and local real estate taxes (see instructions) 5a 820 5b c State and local personal property taxes 5c not both. If you elect to include general sales taxes instead of income taxes, check this box.... b State and local real estate taxes (see instructions) 5a 820 5b c State and local personal property taxes 5c d Add lines 5a through 5c ... 5d e Enter the smaller of line 5d or $10,000 ($5,000 if married filing separately) 6 Other taxes. List type and amount 5e 6 1 Add lines 5e and 6 7 3,233 X Interest You Paid 8 Home mortgage interest and points. If you didn't use all of your home mortgage loan(s) to buy, build, or improve your home, see instructions and check this box .... a Home mortgage interest and points reported to you on Form 1098. See instructions if limited 8a Caution: Your mortgage interest deduction may be limited (see instructions) b Home mortgage interest not reported to you on Form 1098. If paid to the person from whom you bought the home, see instructions and show that person's name, identifying no., and address 8b c Points not reported to you on Form 1098. See instructions for special rules 8c This CLions) 8b c Points not reported to you on Form 1098. See instructions for special rules 8c d Reserved. 8d e Add lines 8a through 8c 8e 9 Investment interest. Attach Form 4952 if required. See instructions. 9 10 Add lines 8e and 9... 10 8,780 x Gifts to 11 Gifts by cash or check. If you made any gift of $250 or more, see instructions 11 Charity Caution: If you made a gift and got a benefit for it, see instructions. 12 Other than by cash or check. If you made any gift of $250 or more, see instructions. You must attach Form 8283 if over $500. 12 13 Carryover from prior year. 13 14 Add lines 11 through 13 14 Casualty and Theft Losses 15 Casualty and theft loss(es) from a federally declared disaster (other than net qualified disaster losses). Attach Form 4684 and enter the amount from line 18 of that form. See instructions 16 Otherfrom list in instructions. List type and amount 15 8,780 x Other Itemized Deductions 16 Total Itemized 17 Add the amounts in the far right column for lines 4 through 16. Also, enter this amount on Form 1040 or 1040-SR, line 9. 18 If vou elect to itemize deductions even thouah they are less than vour standard deduction. 17 Total Add the amounts in the rar rignit column or unes 4 through 10. ATSO, enter this amount on Form 1040 or 1040-SR, line 9 17 Itemized 18 If you elect to itemize deductions even though they are less than your standard deduction, Deductions check this box... For Paperwork Reduction Act Notice, see the Instructions for Forms Cat. No. 17145C Schedule A (Form 1040 or 1040-SR) 2019 1040 and 1040-SR. Feedback Form 4684 Complete Bea's Form 4684. (Note: This is not deemed a "qualified" federal disaster for the purpose of lines 11 and 15.) OMB No. 1545-0177 Form 4684 2019 Department of the Treasury Internal Revenue Service Casualties and Thefts Go to www.irs.gov/Form4684 for instructions and the latest information. Attach to your tax return. Use a separate Form 4684 for each casualty or theft. Attachment Sequence No. 26 Name(s) shown on tax return Bea Jones Identifying number 466-78-7359 SECTION A-Personal Use Property (Use this section to report casualties and thefts of property not used in a trade or business or for income-producing purposes. You must use a separate Form 4684 (through line 12) for each casualty or theft event involving personal use property. If reporting a qualified disaster loss, see the instructions for special rules that apply before completing this section.) If the casualty or theft loss is attributable to a federally declared disaster, check here and enter the FEMA disaster declaration number. Properties B D 2 Cost or other basis of each property. 2 110,000 3 Insurance or other reimbursement (whether or not you filed a claim) (see instructions) Note: If line 2 is more than line 3, skip line 4. 3 1,200 4 Gain from casualty or theft. If line 3 is more than line 2, enter the difference here and skip lines 5 through 9 for that column. See instructions if line 3 includes insurance or other reimbursement you did not claim, or you received payment for your loss in a later tax year .. 4 5 Fair market value before casualty or theft 5 117,800 6 Fair market value after casualty or theft 6 110,000 7 Subtract line 6 from line 5 7 7,800 8 Enter the smaller of line 2 or line 7.... 8 7,800 ~ 9 Subtract line 3 from line 8. If zero or less, enter -0- 9 6,600 10 Casualty or theft loss. Add the amounts on line 9 in columns A through D 10 6,600