Beth R Jordan lives at 2322 Skyview Road, Mesa, AZ 85201 She is a tax accountant with Mesa Manufacturing Company, 1203 Western Avenue, Mesa, AZ 85201 (employer identification number 11 1111111) She also writes computer software programs for tax practitioners and has a part time tax practice Beth is single and has no dependents Beth was born on July 4, 1972, and her Social Security number is 123 45 6789 She wants to contribute $3 to the Presidential Election Campaign Fund The following information is shown on Beths 2016 Wage and Tax Statement (Form W2) Line Description Amount 1 Wages, tips, other compensation $65,000 00 2 Federal income tax withheld 10,500 00 3 Social Security wages 65,000 00 4 Social Security tax withheld 4,030 00 5 Medicare wages and tips 65,000 00 6 Medicare tax withheld 942 50 15 State Arizona 16 State wages, tips, etc 65,000 00 17 State income tax withheld 1,954 00 Other 2016 transactions include the following Beth received interest of $1,300 from Arizona Federal Savings and Loan and $400 from Arizona State Bank Each financial institution reported the interest income on a Form 1099 INT She received qualified dividends of $800 from Blue Corporation, $750 from Green Corporation, and $650 from Orange Corporation Each corporation reported Beth's dividend payments on a Form 1099 DIV Beth received a $1,100 income tax refund from the state of Arizona on April 29, 2016 On her 2015 Federal income tax return, she reported total itemized deductions of $8,200, which included $2,200 of state income tax withheld by her employer Fees earned from her part time tax practice totaled $3,800 She paid $600 to have the tax returns processed by a computerized tax return service On February 8, Beth bought 500 shares of Gray Corporation common stock for $17 60 a share On September 12, Beth sold the stock for $14 a share Beth bought a used sport utility vehicle for $6,000 on June 5 She purchased the vehicle from her brother in law, who was unemployed and was in need of cash On November 2, she sold the vehicle to a friend for $6,500 On January 2, Beth acquired 100 shares of Blue Corporation common stock for $30 a share She sold the stock on December 19 for $55 a share Beth records revenues of $16,000 from the sale of a software program she developed Beth incurred the following expenditures in connection with her software development business Cost of personal computer (100 business use) $7,000 Cost of printer (100 business use) 2,000 Furniture 3,000 Supplies 650 Fee paid to computer consultant 3,500 Beth elected to deduct the maximum portion of the cost of the computer, printer, and furniture allowed under the provisions of 179 These items were placed in service on January 15 and used 100 percent in her business Although her employer suggested that Beth attend a convention on current developments in corporate taxation, Beth was not reimbursed for the travel expenses of $1,420 she incurred in attending the conference The $1,420 included $200 for meals Beth paid $300 for prescription medicines and $2,875 in physician interest to credit card bills and hospital bills Medical insurance premiums were paid by her employer Beth paid real property taxes of $1,766 on her home Interest on her home mortgage at Valley National Bank was $3,845, and interest paid to credit card companies totaled $320 Beth contributed $2,080 to various qualified charities during the year Professional dues and subscriptions totaled $350 Beth paid $1,000 in estimated Federal income taxes throughout the year She was covered for the entire year by Mesa Manufacturings health insurance policy Required Compute the 2016 net tax payable or refund due for Beth R Jordan You will need Forms 1040, 2106, and 4562 and Schedules A, B, C, D, and SE and the Qualified Dividends and Capital Gain Tax Worksheet Make realistic assumptions about any missing data If an amount box does not require an entry or the answer is zero, enter 0 Enter all amounts as positive numbers, unless instructed otherwise It may be necessary to complete the tax schedules before completing Form 1040 When computing the tax liability, do not round your immediate calculations If required round your final answers to the nearest dollar Use the 2016 Tax Rate Schedule provided Do not use the Tax Tables X Form 1040 Complete Form 1040 for Beth Jordan for 2016 Form 1040 Department of the TreasuryInternal Revenue Service (99) U S Individual Income Tax Return 2016 OMB No 1545 0074 IRS Use OnlyDo not write or staple in this space For the year Jan 1Dec 31, 2016, or other tax year beginning ,2016, ending ,20 See separate instructions Your first name and initial BETH R Last name JORDON Your social security number 123 45 6789 If a joint return, spouse's first name and initial Last name Spouse's social security number Home address (number and street) If you have a P O box, see instructions 2322 SKYVIEW ROAD Apt no Make sure the SSN(s) above and on line 6c are correct City, town or post office, state, and ZIP code If you have a foreign address, also complete spaces below (see instructions) MESA AZ 85201 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 You Spouse Foreign country name Foreign province state country Foreign postal code Filing status Single Exemptions 6a Yes Yourself If someone can claim you as a dependent, do not check box 6a Boxes checked on 6a and 6b No of children on 6c who lived with you did not live with you due to divorce or separation (see instructions) Dependents on 6c not entered above Add numbers on lines above b No Spouse If more than four dependents, see instructions and check here c Dependents (2) Dependent's social security number (3) Dependent's relationship to you (4) If child under age 17 qualifying for child tax credit (see instructions) (1) First name Last name d Total number of exemptions claimed Income Attach Form(s) W 2 here Also attach Forms W 2G and 1099 R if tax was withheld If you did not get a W 2, see instructions 7 Wages, salaries, tips, etc Attach Form(s) W 2 7 8a Taxable interest Attach Schedule B if required 8a b Tax exempt interest Do not include on line 8a 8b 9a Ordinary dividends Attach Schedule B if required 9a b Qualified dividends 9b 10 Taxable refunds, credits, or offsets of state and local income taxes 10 11 Alimony received 11 12 Business income or (loss) Attach Schedule C or C EZ 12 13 Capital gain or (loss) Attach Schedule D if required If not required, check here 13 14 Other gains or (losses) Attach Form 4797 14 15a IRA distributions 15a b Taxable amount 15b 16a Pensions and annuities 16a b Taxable amount 16b 17 Rental real estate, royalties, partnerships, S corporations, trusts, etc Attach Schedule E 17 18 Farm income or (loss) Attach Schedule F 18 19 Unemployment compensation 19 20a Social security benefits 20a b Taxable amount 20b 21 Other income List type and amount 21 22 Combine the amounts in the far right column for lines 7 through 21 This is your total income 22 Adjusted Gross Income 23 Educator expenses 23 24 Certain business expenses of reservists, performing artists, and fee basis government officials Attach Form 2106 or 2106 EZ 24 25 Health savings account deduction Attach Form 8889 25 26 Moving expenses Attach Form 3903 26 27 Deductible part of self employment tax Attach Schedule SE 27 28 Self employed SEP, SIMPLE, and qualified plans 28 29 Self employed health insurance deduction 29 30 Penalty on early withdrawal of savings 30 31a Alimony paid b Recipient's SSN 31a 32 IRA deduction 32 33 Student loan interest deduction 33 34 Tuition and fees Attach Form 8917 34 35 Domestic production activities deduction Attach Form 8903 35 36 Add lines 23 through 35 36 37 Subtract line 36 from line 22 This is your adjusted gross income 37 KIA For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions Form 1040 (2016) Form 1040 (2016) BETH R JORDON 123 45 6789 Page 2 Tax and Credits 38 Amount from line 37 (adjusted gross income) 38 39a Check if You were born before January 2, 1952, Blind Spouse was born before January 2, 1952, Blind Total boxes checked 39a Standard Deduction for People who check any box on line 39a or 39b or who can be claimed as a dependent, see instructions All others Single or Married filing separately, $6,300 Married filing jointly or Qualifying widow(er), $12,600 Head of household, $9,300 b If your spouse itemizes on a separate return or you were a dual status alien, check here 39b 40 Itemized deductions (from Schedule A) or your standard deduction (see left margin) 40 41 Subtract line 40 from line 38 41 42 Exemptions If line 38 is $155,650 or less, multiply $4,050 by the number on line 6d Otherwise, see instructions 42 43 Taxable income Subtract line 42 from line 41 If line 42 is more than line 41, enter 0 43 44 Tax (see instructions) Check if any from a Form(s) 8814 b Form 4972 c 44 45 Alternative minimum tax (see instructions) Attach Form 6251 45 46 Excess advance premium tax credit repayment Attach Form 8962 46 47 Add lines 44, 45, and 46 47 48 Foreign tax credit Attach Form 1116 if required 48 49 Credit for child and dependent care expenses Attach Form 2441 49 50 Education credits from Form 8863, line 19 50 51 Retirement savings contributions credit Attach Form 8880 51 52 Child tax credit Attach Schedule 8812, if required 52 53 Residential energy credit Attach Form 5695 53 54 Other credits from Form a 3800 b 8801 c 54 55 Add lines 48 through 54 These are your total credits 55 56 Subtract line 55 from line 47 If line 55 is more than line 47, enter 0 56 Other Taxes 57 Self employment tax Attach Schedule SE 57 58 Unreported social security and Medicare tax from Form a 4137 b 8919 58 59 Additional tax on IRAs, other qualified retirement plans, etc Attach Form 5329 if required 59 60a Household employment taxes from Schedule H 60a b First time homebuyer credit repayment Attach Form 5405 if required 60b 61 Health care individual responsibility (see instructions) Full year coverage 61 62 Taxes from a Form 8959 b Form 8960 c Instructions enter code(s) 62 63 Add lines 56 through 62 This is your total tax 63 Payments 64 Federal income tax withheld from Forms W 2 and 1099 64 If you have a qualifying child, attach Schedule EIC 65 2016 estimated tax payments and amount applied from 2015 return 65 66a Earned income credit (EIC) 66a b Nontaxable combat pay election 66b 67 Additional child tax credit Attach Schedule 8812 67 68 American opportunity credit from Form 8863, line 8 68 69 Net premium tax credit Attach Form 8962 69 70 Amount paid with request for extension to file 70 71 Excess social security and tier 1 RRTA tax withheld 71 72 Credit for federal tax on fuels Attach Form 4136 72 73 Credits from Form a 2439 b Reserved c 8885 d 73 74 Add lines 64, 65, 66a, and 67 through 73 These are your total payments 74 Refund 75 If line 74 is more than line 63, subtract line 63 from line 74 This is the amount you overpaid 75 76a Amount of line 75 you want refunded to you If Form 8888 is attached, check here 76a Direct deposit See instructions b Routing number X X X X X X X X X c Type Checking Savings d Account number X X X X X X X X X X X X X X X X 77 Amount of line 75 you want applied to your 2017 estimated tax 77 Amount You Owe 78 Amount you owe Subtract line 74 from line 63 For details on how to pay, see instructions 78 79 Estimated tax penalty (see instructions) 79 Third Party Designee Do you want to allow another person to discuss this return with the IRS (see instructions) Yes Complete below No Designee's name Phone no Personal identification number (PIN) Sign Here Joint return See instructions Keep a copy for your records Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and belief, they are true, correct, and accurately list all amounts and sources of income I received during the tax year Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge Your signature Date Your occupation ACCOUNTANT Daytime phone number Spouse's signature If a joint return, both must sign Date Spouse's occupation If the IRS sent you an Identity Protection PIN, enter it here (see inst ) Paid Preparer Use Only Print Type preparer's name Preparer's signature Date Check if self employed PTIN Firm's name Firm's EIN Firm's address Phone no KIA www irs gov form1040 Form 1040 (2016) Feedback The calculation of taxable income begins with gross income Gross income includes all income, unless the tax law provides for a specific exclusion Individual taxpayers have two categories of deductions (1) deductions for adjusted gross income (deductions from gross income to arrive at adjusted gross income) and (2) deductions from adjusted gross income As a general rule, personal expenditures are disallowed as deductions in arriving at taxable income However, Congress allows specified personal expenses as deductions from AGI (commonly referred to as itemized deductions) AGI is an important subtotal that serves as the basis for computing percentage limitations on certain itemized deductions such as medical expenses, charitable contributions, and certain casualty losses X Form 8949

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Beth R. Jordan lives at 2322 Skyview Road, Mesa, AZ 85201. She is a tax accountant with Mesa Manufacturing Company, 1203 Western Avenue, Mesa, AZ

Beth R. Jordan lives at 2322 Skyview Road, Mesa, AZ 85201. She is a tax accountant with Mesa Manufacturing Company, 1203 Western Avenue, Mesa, AZ 85201 (employer identification number 11-1111111). She also writes computer software programs for tax practitioners and has a part-time tax practice. Beth is single and has no dependents. Beth was born on July 4, 1972, and her Social Security number is 123-45-6789. She wants to contribute $3 to the Presidential Election Campaign Fund.

The following information is shown on Beths 2016 Wage and Tax Statement (Form W2).

Line	Description	Amount
1	Wages, tips, other compensation	$65,000.00
2	Federal income tax withheld	10,500.00
3	Social Security wages	65,000.00
4	Social Security tax withheld	4,030.00
5	Medicare wages and tips	65,000.00
6	Medicare tax withheld	942.50
15	State	Arizona
16	State wages, tips, etc.	65,000.00
17	State income tax withheld	1,954.00

Other 2016 transactions include the following.

Beth received interest of $1,300 from Arizona Federal Savings and Loan and $400 from Arizona State Bank. Each financial institution reported the interest income on a Form 1099-INT. She received qualified dividends of $800 from Blue Corporation, $750 from Green Corporation, and $650 from Orange Corporation. Each corporation reported Beth's dividend payments on a Form 1099-DIV.

Beth received a $1,100 income tax refund from the state of Arizona on April 29, 2016. On her 2015 Federal income tax return, she reported total itemized deductions of $8,200, which included $2,200 of state income tax withheld by her employer.

Fees earned from her part-time tax practice totaled $3,800. She paid $600 to have the tax returns processed by a computerized tax return service.

On February 8, Beth bought 500 shares of Gray Corporation common stock for $17.60 a share. On September 12, Beth sold the stock for $14 a share.

Beth bought a used sport utility vehicle for $6,000 on June 5. She purchased the vehicle from her brother-in-law, who was unemployed and was in need of cash. On November 2, she sold the vehicle to a friend for $6,500.

On January 2, Beth acquired 100 shares of Blue Corporation common stock for $30 a share. She sold the stock on December 19 for $55 a share.

Beth records revenues of $16,000 from the sale of a software program she developed. Beth incurred the following expenditures in connection with her software development business.

Cost of personal computer (100% business use)	$7,000
Cost of printer (100% business use)	2,000
Furniture	3,000
Supplies	650
Fee paid to computer consultant	3,500

Beth elected to deduct the maximum portion of the cost of the computer, printer, and furniture allowed under the provisions of 179. These items were placed in service on January 15 and used 100 percent in her business.

Although her employer suggested that Beth attend a convention on current developments in corporate taxation, Beth was not reimbursed for the travel expenses of $1,420 she incurred in attending the conference. The $1,420 included $200 for meals.

Beth paid $300 for prescription medicines and $2,875 in physician interest to credit card bills and hospital bills. Medical insurance premiums were paid by her employer. Beth paid real property taxes of $1,766 on her home. Interest on her home mortgage at Valley National Bank was $3,845, and interest paid to credit card companies totaled $320.

Beth contributed $2,080 to various qualified charities during the year. Professional dues and subscriptions totaled $350.

Beth paid $1,000 in estimated Federal income taxes throughout the year. She was covered for the entire year by Mesa Manufacturings health insurance policy.

Required:

Compute the 2016 net tax payable or refund due for Beth R. Jordan. You will need Forms 1040, 2106, and 4562 and Schedules A, B, C, D, and SE and the Qualified Dividends and Capital Gain Tax Worksheet.

Make realistic assumptions about any missing data.

If an amount box does not require an entry or the answer is zero, enter "0".

Enter all amounts as positive numbers, unless instructed otherwise.

It may be necessary to complete the tax schedules before completing Form 1040.

When computing the tax liability, do not round your immediate calculations. If required round your final answers to the nearest dollar.

Use the 2016 Tax Rate Schedule provided. Do not use the Tax Tables.

Form 1040

Complete Form 1040 for Beth Jordan for 2016.

Form 1040

Department of the TreasuryInternal Revenue Service (99) U.S. Individual Income Tax Return

2016

OMB No. 1545-0074

IRS Use OnlyDo not write or staple in this space.

For the year Jan. 1Dec. 31, 2016, or other tax year beginning		,2016, ending ,20	See separate instructions.
Your first name and initial BETH R	Last name JORDON		Your social security number 123-45-6789
If a joint return, spouse's first name and initial	Last name		Spouse's social security number
Home address (number and street). If you have a P.O. box, see instructions. 2322 SKYVIEW ROAD		Apt. no.	? Make sure the SSN(s) above and on line 6c are correct.
City, town or post office, state, and ZIP code. If you have a foreign address, also complete spaces below (see instructions). MESA AZ 85201			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. ? You ? Spouse
Foreign country name	Foreign province/state/country	Foreign postal code

Filing status

Single

Exemptions

Yes Yourself.

If someone can claim you as a dependent, do notcheck box 6a . . . . . . . . . . . . . . . . . . . . .

}

Boxes checked on 6a and 6b
No. of children on 6c who: lived with you
did not live with you due to divorce or separation (see instructions)
Dependents on 6c not entered above
Add numbers on lines above ?

No Spouse

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

If more than four dependents, see instructions and check here. ? ?

Dependents:

(2) Dependent's social security number

(3) Dependent's relationship to you

(4) ? If child under age 17 qualifying for child tax credit (see instructions)

(1) First name

Last name

Total number of exemptions claimed . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Income Attach Form(s) W-2 here. Also attach Forms W-2G and 1099-R if tax was withheld. If you did not get a W-2, see instructions.

Wages, salaries, tips, etc. Attach Form(s) W-2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Taxable interest. Attach Schedule B if required . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Tax-exempt interest. Do not include on line 8a . . . . . . . .

Ordinary dividends. Attach Schedule B if required . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Qualified dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Taxable refunds, credits, or offsets of state and local income taxes . . . . . . . . . . . . . . . . . . .

Alimony received . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Business income or (loss). Attach Schedule C or C-EZ . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Capital gain or (loss). Attach Schedule D if required. If not required, check here . . . . . ? ?

Other gains or (losses). Attach Form 4797 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

15a

IRA distributions . . . . . . .

15a

Taxable amount . . . .

15b

16a

Pensions and annuities . .

16a

Taxable amount . . . .

16b

Rental real estate, royalties, partnerships, S corporations, trusts, etc. Attach Schedule E

Farm income or (loss). Attach Schedule F . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Unemployment compensation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

20a

Social security benefits . . . .

20a

Taxable amount . . . .

20b

Other income. List type and amount

Combine the amounts in the far right column for lines 7 through 21. This is your total income ? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Adjusted Gross Income

Educator expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Certain business expenses of reservists, performing artists, and fee-basis government officials. Attach Form 2106 or 2106-EZ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Health savings account deduction. Attach Form 8889 . . .

Moving expenses. Attach Form 3903 . . . . . . . . . . . . . . . . .

Deductible part of self-employment tax. Attach Schedule SE

Self-employed SEP, SIMPLE, and qualified plans . . . . . . . . .

Self-employed health insurance deduction . . . . . . . . . . .

Penalty on early withdrawal of savings . . . . . . . . . . . . . . .

31a

Alimony paid b Recipient's SSN ?

___________

31a

IRA deduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Student loan interest deduction . . . . . . . . . . . . . . . . . . . . .

Tuition and fees. Attach Form 8917 . . . . . . . . . . . . . . . . . .

Domestic production activities deduction. Attach Form 8903

Add lines 23 through 35 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Subtract line 36 from line 22. This is your adjusted gross income . . . . . . . . . . . . .

KIA

For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions.

Form 1040 (2016)

Form 1040 (2016)

BETH

R JORDON

123-45-6789

Page 2

Tax and Credits

Amount from line 37 (adjusted gross income) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

39a

Check if:

{

? You were born before January 2, 1952, ? Blind. ? Spouse was born before January 2, 1952, ? Blind.

}

Total boxes checked ? 39a

Standard Deduction for People who check any box on line 39a or 39b or who can be claimed as a dependent, see instructions. All others:

Single or Married filing separately, $6,300

Married filing jointly or Qualifying widow(er), $12,600

Head of household, $9,300

If your spouse itemizes on a separate return or you were a dual-status alien, check here ? 39b ? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Itemized deductions (from Schedule A) or your standard deduction (see left margin)

Subtract line 40 from line 38 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Exemptions. If line 38 is $155,650 or less, multiply $4,050 by the number on line 6d. Otherwise, see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Taxable income. Subtract line 42 from line 41. If line 42 is more than line 41, enter -0-

Tax (see instructions). Check if any from: a ? Form(s) 8814 b ? Form 4972 c ? ___

Alternative minimum tax (see instructions). Attach Form 6251 . . . . . . . . . . . . . . . . .

Excess advance premium tax credit repayment. Attach Form 8962 . . . . . . . . . . . . . . . .

Add lines 44, 45, and 46 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Foreign tax credit. Attach Form 1116 if required . . . . . . . . . . . .

Credit for child and dependent care expenses. Attach Form 2441

Education credits from Form 8863, line 19 . . . . . . . . . . . . . . . .

Retirement savings contributions credit. Attach Form 8880 . . . .

Child tax credit. Attach Schedule 8812, if required . . . . . . . . . . .

Residential energy credit. Attach Form 5695 . . . . . . . . . . . . . . .

Other credits from Form: a ? 3800 b ? 8801 c ?

Add lines 48 through 54. These are your total credits . . . . . . . . . . . . . . . . . . . . . . . . . .

Subtract line 55 from line 47. If line 55 is more than line 47, enter -0- . . . . . . . . . . . . .

Other Taxes

Self-employment tax. Attach Schedule SE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Unreported social security and Medicare tax from Form: a ? 4137 b ? 8919 . . . . . . . . .

Additional tax on IRAs, other qualified retirement plans, etc. Attach Form 5329 if required

60a

Household employment taxes from Schedule H . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

60a

First-time homebuyer credit repayment. Attach Form 5405 if required . . . . . . . . . . . . . .

60b

Health care: individual responsibility (see instructions)

Full-year coverage

Taxes from: a ? Form 8959 b ? Form 8960 c ? Instructions; enter code(s) _ _ _ _ _ _

Add lines 56 through 62. This is your total tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Payments

Federal income tax withheld from Forms W-2 and 1099 . . . . . .

If you have a qualifying child, attach Schedule EIC.

2016 estimated tax payments and amount applied from 2015 return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

66a

Earned income credit (EIC) . . . . . . . . . . . . . . . . . . . . . . . .

66a

Nontaxable combat pay election . . . .

66b

Additional child tax credit. Attach Schedule 8812 . . . . . . . . . . .

American opportunity credit from Form 8863, line 8 . . . . . . . .

Net premium tax credit. Attach Form 8962 . . . . . . . . . . . . . . .

Amount paid with request for extension to file . . . . . . . . . . . . .

Excess social security and tier 1 RRTA tax withheld . . . . . . . .

Credit for federal tax on fuels. Attach Form 4136 . . . . . . . . . . .

Credits from Form: a ? 2439 b ? Reserved c ? 8885 d ?

Add lines 64, 65, 66a, and 67 through 73. These are your total payments . . . . . . . . . .

Refund

If line 74 is more than line 63, subtract line 63 from line 74. This is the amount you overpaid . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

76a

Amount of line 75 you want refunded to you. If Form 8888 is attached, check here ?

76a

Direct deposit? See instructions.

? b

Routing number

? c Type: ? Checking ? Savings

? d

Account number

Amount of line 75 you want applied to your 2017 estimated tax ?

Amount You Owe

Amount you owe. Subtract line 74 from line 63. For details on how to pay, see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Estimated tax penalty (see instructions) . . . . . . . . . . . . . . . . .

Third Party Designee

Do you want to allow another person to discuss this return with the IRS (see instructions)? ? Yes. Complete below. ? No

Designee's name

Phone no.

Personal identification number (PIN) ?

Sign Here Joint return? See instructions. Keep a copy for your records.

Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and belief, they are true, correct, and accurately list all amounts and sources of income I received during the tax year. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.

Your signature

Date

Your occupation ACCOUNTANT

Daytime phone number

Spouse's signature. If a joint return, bothmust sign.

Date

Spouse's occupation

If the IRS sent you an Identity Protection PIN, enter it here (see inst.)

Paid Preparer Use Only		Print/Type preparer's name	Preparer's signature	Date	Check ? if self-employed	PTIN
		Firm's name ?			Firm's EIN ?
		Firm's address ?			Phone no.
KIA	www.irs.gov/form1040				Form 1040 (2016)

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The calculation of taxable income begins with gross income. Gross income includes all income, unless the tax law provides for a specific exclusion. Individual taxpayers have two categories of deductions: (1) deductions for adjusted gross income (deductions from gross income to arrive at adjusted gross income) and (2) deductions from adjusted gross income. As a general rule, personal expenditures are disallowed as deductions in arriving at taxable income. However, Congress allows specified personal expenses as deductions from AGI (commonly referred to as itemized deductions). AGI is an important subtotal that serves as the basis for computing percentage limitations on certain itemized deductions such as medical expenses, charitable contributions, and certain casualty losses.

Form 8949