Billy J. (SSN 231-45-1246) and Frances K. (SSN 249-65-8952) Johnson (ages 42 and 39, respectively) reside at 225 Sunny Orchards Ave., Orlando, FL 85623, with their two children whom they fully support: Jill (age 10, SSN 754-33-6545) and Michael (age 6 SSN 810-55-8956).

The Johnsons file a joint return, and neither elects to have the money go to the presidential election campaign fund. Billy is employed as a computer technician and Frances is employed as a paralegal. Details of their salaries and withholdings are included on the W-2s. The family was covered by health insurance through Billys employer for the entire year.

For the 2019 tax year, on March 15, 2020, Billy contributes $6,000 to a traditional IRA for himself and Frances contributes $6,000 to a traditional IRA for herself. Neither are covered by qualified retirement plans at work.

In addition, the Johnsons earned interest income on a certificate of deposit and received dividends on the stock they owned. See the included 1099s.

Under a 2000 divorce agreement, Billy pays his ex-wife alimony of $3,000 per month. His ex-wifes Social Security number is 554-44-5555.

Billy went to a local casino and won $2,500. Billy had no other gambling income or loss for the year.

In March 2019, Frances received $35,000 in life insurance proceeds from the death of her mother. She chose to receive the payment as a lump sum.

Frances was laid off from her job in 2018. She received unemployment compensation of $800 in 2019 until she was hired as a paralegal in March 2019.

Canceled checks, receipts, written acknowledgments, and paid bills support the following expenditures:

Dr. J. Casey, MD $ 982

Dr. B. Williams, DDS 354

Over the counter medications 265

Medical insurance premiums 589

Prescription medications 325

Home mortgage interest 7,852

Property taxes paid on principal residence 1,108

Charitable contributions to First United Church (check) 1,850

Clothes to Salvation Army (5 bags in good condition) 150

Credit card interest 75

Since they both work outside the home, they are unable to be at home when their children return from school. The Johnsons pay Shelly White (SSN 564-25-4589), a friend of the family, $5,000 to care for Jill and Michael in her home after school hours and during the summer while the Johnsons work. Shellys address is 354 North Street, Orlando, FL 85623.

The Johnsons signed their return on April 15, 2020.

The Johnsons have requested to not have their refund direct deposited.

Prepare Johnsons 2019 tax return. Complete Form 1040, Schedule A, Schedule B, Schedule 1, Schedule 3, and Form 2441.