can somebody help me fill out the schedule 1 1040 with this problem

2. Roger also provided services for the following companies from his office; there- fore, there are no travel expenses. These fees are not included in the receipts listed in item 1 above. Echo Mining: Work done in December 2018; payment received January 2019 $5,100 Sesa Mining:Work done in December 2017, payment received January 2018 4,400 Cormorant Mining:Work done in March 2018; no payment received to date 3,700 Since Cormorant Mining is currently in bankruptcy, Roger does not expect to collect any of this ee SCHEDULE 1 Form 1040 Pewny 2000 OMB No 1545-0074 Additional Income and Adjustments to Income Attach to Form 1040. Go to www.insgow Form 1040 for instructions and the latest Information 2018 Attachment Sequence No. 01 10 - - - 12 13 Additional 1-3 Reserved In 10 Table rounds, credits, or offsets of state and local income taxes 11 Almony received 12 Business income or Attach Schedule Cor C-EZ 13 Capital gain or Anach Schede dire not regured, check here 14 Other gains or Attach For 4797 150 Reserved 1 Reserved 17 Partai s corporation, trust . Attach Schedule E 18 Farmincor c h Schedule F. Unemployment compensation 20 and 21 income List type and amount 2 Combine the amounts in the column. If you don't have any adjustments to income one here and include on Form 1040 . Otherwise, go to line 23 17 t and bass Mong acho 106. s of the Armed Forces e Prayon www SREDA APPENDIX E Practice Set Assignments Comprehensive Tax Return Problems PROBLEM 2 Samantha A. Cranston, age 37, is single and lives with her dependent mother at 426 Grouse Avenue, Allentown, PA 18105. Her Social Security number is 111-21-1113 1. Samantha is a licensed hairstylist. She owns and operates a salon called Tuming Heads, located at 480 Laurel Street, Allentown, PA 18105. Samantha's business activity code is 812112. In addition to 10 workstations (ie, stylist chairs) and a small reception area, the shop has display and storage areas for the products she sells (see item 2 below). During the year, Samantha leased nine of the stations to other hairstylists who are considered self-employed. The IRS sanctioned the self- employment classification for the stylists in an audit of one of Samantha's prior tax returns. Samantha collected $68,000 in rents from the stylists who leased the workstations. From her own station, Samantha Camed $44,000 (including tips of $8,000) for the styling services she provided to her own clients. Turning Heads is the local distributor for several beauty products (eg. con- ditioners, shampoos) that cannot be purchased anywhere else. Samantha buys these items from the manufacturers and sells them to regular patrons, walk-in customers, and other beauticians (including those who lease chairs from her). Turning Heads is also known for the selection and quality of its hairpieces (ie., Wigs, toupees). The shop made the following sales during 2018: Hairpieces and wigs Beauty products $69,000 48,000 Although Samantha operates her business using the cash method of account ing, she maintains inventory accounts for the items she sells. Relevant informa- tion about the inventories (based on lower of cost or market) is summarized as follows: Hairpieces and wigs Beauty products 12/31/17 $10,700 11.400 12/31/18 $12,600 9,900 Samantha's purchases for 2018 were $30,500 of hairpieces and wigs and $26,100 of beauty products. $12,900 $4200 1.800 Turning Heads had the following operating expenses for 2018 Utilities (ie, gas, electric, telephone) Ad valorem property taxes: On realtyle.g, shop building and land) On personalty (eg, equipment, inventory Styling supplies (eg, rinses, dyes, gels, hairspray) Fire and casualty insurance Liability insurance Accounting services Janitorial services Sewer service,garbage pickup Water Occupation licenses (city and state) Waiting room supplies (eg, magazines, coffeel 6,000 5,700 4.100 4,000 3,800 2.400 2,300 2,200 1.500 1,300 3. In early 2018, Samantha decided to renovate the waiting room. On May 10, she spent $10,400 for new chairs, a sofa, various lamps, coffee bar, etc. Samantha follows a policy of claiming as much depreciation as soon as possible. The old furnishings were thrown away or given to customers. For tax purposes, the old furnishings had a zero basis. 4. Turning Heads is located in a building Samantha had constructed at 480 Laurel Street in March 2004. The shop was built for a cost of $300,000 on a lot she purchased earlier for $35,000. Except for a down payment from savings, the cost was financed by a 20-year mortgage. For tax purposes, MACRS depreciation is claimed on the building. During 2018, the following expenses were attributable to the property Repainting (both exterior and interior) Repairs (plumbing and electrical 58.000 1,900 In May after her accident settlement discussed in item 10 below), Samantha paid the outstanding principal on the business mortgage. To do so, she incurred a prepayment penalty of $1,100. Prior to paying off the mortgage, she paid regular interest on the mortgage in 2018 of $6,000 5. In February 2018, Turning Heads was cited by the city for improper disposal of certain waste chemicals. Samantha questioned the propriety of the proposed fine of $2.000 and retained an attorney to represent her at the hearing. By pleading nolo contendere, the attorney was able to get the fine reduced to $500. Samantha paid both the fine of $500 and the attorney's fee of $600 in 2018 6. In August 2018, Samantha Swan ad in a trade publication that attracted her attention. The owner of a well-respected styling salon in Reading (PA) had died, and his estate was offering the business for sale. Samantha traveled to Reading spent several days looking over the business (including books and financial results), and met with the executor Samantha treated the executor to dinner and a music concert. Immediately after the concert, Samantha made an offer for the business, but the executor rejected her offer. Her expenses in connection with this trip were as follows: $140 220 Car rental Motel August 6-7 Entertainment of executor (concert) Dinner with the executor Personal meals while traveling 110 Joan Myers, one of Samantha's best stylists, left town in March 2017 to get away from a troublesome ex-husband. In order to help Joan establish a business else- where, Samantha loaned her $7.000. Joan signed a note dated March 3, 2017, that was payable in 1 year with interest. On December 30, 2018, Samantha learned that Joan had been declared bankrupt and was awaiting trial on felony theft charges. Samantha never received any payments from Joan, nor does she expect to receive any payments in the future. At Christmas, Samantha gave each of her 35 best customers a large bottle of body lotion. Each bottle had a wholesale cost to Samantha of $12 but a retail price of $24. Samantha also spent $3 to have each bottle gift wrapped. (Note: The lotion was special order merchandise and was not part of the business's inventory or purchases for the year-see item 2 above. She also gave each of the nine stylists who leased chairs from her a fruit basket that cost $30 plus a 55 delivery cost. 9. In March 2018, the Pennsylvania Department of Revenue audited Samantha's state income tax returns for 2015 and 2016. She was assessed additional state income tax of $340 for these years. No interest was included in the assessment. Samantha paid the back taxes in early April 10. On a morning walk in November 2014. Samantha was injured when she was side swiped by a delivery truck. Samantha was hospitalized for several days, and the driver of the truck was ticketed and charged with DUL The owner of the truck, a national parcel delivery service, was concerned that further adverse publicity might result if the matter went to court. Consequently, the owner offered Saman- tha a settlement if she would sign a release. Under the settlement, her medical E-8 APPENDIX E Practice Set Assignments-Comprehensive Tax Return Poblems expenses were paid and she would receive a cash award of $200,000. The award specified that the entire amount was for the physical pain she suffered as a result of the accident. Since she suffered no permanent injury, Samantha signed the release in April 2018 and received the $200,000 settlement late that summer In January 2018, Samantha was contacted by the state of Pennsylvania regarding a tract of land she wned in York County. The state intended to convert the property into a district headquarters, hurracks, and training center for its highway patrol Samantha had inherited the property from her father when he died on August 11 2017. The property had a value of $140,000 on that date and had been purchased by her father on March 3, 1980, for $30,000. On July 25, 2018, after considerable discussions including the state's threat to initiate condemnation proceedings, she sold the tract to the state for $158,000. This transaction was not reported on a Form 1099-B. Since Samantha is not comfortable with real estate investments, she does not plan to reinvest any of the proceeds in another piece of realty. 12 When her father died, Samantha did not know that he had an insurance policy on his life (matunity value of $50.000) in which she was named the beneficiary When her mother told her about the policy in July 2018, Samantha filed a claim with the camer, Falcon Life Insurance Company. In November 2018, she received a check from Falcon for $51.500 which included $1.500 interest 13. Upon the advice of a client who is a respected broker, Samantha purchased 1.000 shares of common stock in Grebek Exploration for $40.000 on March 2018 In the months following her purchase, the share value of Grosbeak plummefed. Disgusted with the unexpected erosion in the value of her investment, Samantha sold the stock for $28,000 on December 25, 2018. This transaction was reported on Form 1099-B with Samantha's basis correctly reported to the IRS 14. While on her way to work in 2017. Samantha was rear-ended by a hit-and-run driver. Thankfully, she was not injured in the accident. The damage to her Lexus was covered by her insurance company, General Casualty, except for the $1.000 deductible she was required to pay. In 2018, the insurance company located the driver who caused the accident and was reimbursed by his insurer. Consequently Samantha received a $1,000 refund check from General Casualty in May 2018 to reimburse her $1,000 deductible. After her father's death, Samantha's mother (Mildred Cranston, Social Security num- ber 123-51-3789) mowed in with her. Mildred's persistent back trouble made it dif- ficult for her to climb the stairs to the second floor bedrooms in Samantha's house So, Samantha had an elevator installed in her personal residence at a cost of $12.000 in January 2018 A qualified appraiser determined that the elevator increased the value of the personal residence by $5,000. The appraisal cost $400. The operation of the elevator during 2018 increased Samantha's electric bill by $300 16. As a favor to a long-time client who is a drama professor at a local state university, Samantha spent a weekend as a stylist for the principal actresses in the annual Theater Department fund-raising event. The drama professor provided all of the resources that Samantha needed to provide her services. Samantha estimates that she would have charged $800 for the services she donated to this chantable event. 17. In addition to the items already noted, Samantha had the following receipts dur- ing 2018 5900 490 340 $1,730 Interest income CD at Scranton First National Bank City of Lancaster general purpose bonds Money market account at Allentown State Bank Qualified dividends on stock investments General Electric AT&T common Federal income tax refund for tax year 2017 Pennsylvania state income tax refund for tax year 2017 5470 3.80 APPENDIX E Practice Set Assignments-Comprehensive Tax Return Problems 18. In addition to the items already noted, Samantha had the following expenditures for 2018: $10,000 $4,800 1.400 6,200 5,500 Contribution to pension plan Medical- Premiums on medical insurance Dental bills Property taxes on personal residence Interest on home mortgage Cash donations to qualified charities Professional expenses- Subscriptions to trade journals Dues to beautician groups 3.200 4,500 $ 180 140 320 The $10,000 contribution to the pension plan is to a $ 401(k) type of plan she established in 2018. Previously, she had contributed to an H.R. 10 (Keogh) plan but found that the $ 401(k) retirement arrangement provides more flexibility and is less complex. The medical insurance policy covers Samantha and her depen- dent mom and was issued in the name of the business (.e., Turning Heads). It does not cover dental work or capital modifications to a residence (see item 15 above). 19. During 2018, Samantha made total estimated tax payments with respect to her 2018 tax retums as follows: Federal estimated income tax payments Pennsylvania estimated income tax payments Allentown City estimated income tax payments $16,000 4,800 800 Requirements Prepare a 2018 Federal income tax return with appropriate supporting forms and sched- ules for Samantha. In doing this, follow these guidelines: Make necessary assumptions for information not given but needed to complete the return Samantha is preparing her own retum. Samantha has the necessary written substantiation (eg, records, receipts) to sup- port the transactions reported in her tax return Samantha has itemized deductions ever since she became a homeowner many years ago. The sales tax option was not chosen in 2017, and Samantha had no major purchases that qualify for the sales tax deduction in 2018 If Samantha has an overpayment of tax, she wants it refunded to her. Samantha does not wish to contribute to the Presidential Election Campaign Fund. SCHEDULE 4 Form 1040) OMB No 1545-0074 Other Taxes Attach to Form 1040. Go to www.irs.gov/Form 1040 for instructions and the latest information 2018 Department of the Treasury Internal Revenue Service" Name(s) shown on Form 1040 Attachment Sequence No 04 Your social security number Other 57 Self-employment tax. Attach Schedule SE 57 Taxes 58 Unreported social security and Medicare tax from: Forma 14137 b l 8919 58 59 Additional tax on IRAs, other qualified retirement plans, and other tax-favored accounts. Attach Form 5329 if required 60a Household employment taxes. Attach Schedule : 600 b Repayment of first-time homebuyer credit from Form 5405. Altach Form 5405 if required . 61 Health care: individual responsibility (see instructions) . 62 Taxes from: a Form 1959 b Form 8960 Instructions, enter code(s) 63 Section 965 net tax liability installment from Form 965-A - 64 Add the amounts in the far right column. These are your total other taxes. Enter here and on Form 1040. line 14 Cat No SIR Scheduled for For Paperwork Reduction Act Notice, see your tax return instructions. 60b 2018 2. Roger also provided services for the following companies from his office; there- fore, there are no travel expenses. These fees are not included in the receipts listed in item 1 above. Echo Mining: Work done in December 2018; payment received January 2019 $5,100 Sesa Mining:Work done in December 2017, payment received January 2018 4,400 Cormorant Mining:Work done in March 2018; no payment received to date 3,700 Since Cormorant Mining is currently in bankruptcy, Roger does not expect to collect any of this ee SCHEDULE 1 Form 1040 Pewny 2000 OMB No 1545-0074 Additional Income and Adjustments to Income Attach to Form 1040. Go to www.insgow Form 1040 for instructions and the latest Information 2018 Attachment Sequence No. 01 10 - - - 12 13 Additional 1-3 Reserved In 10 Table rounds, credits, or offsets of state and local income taxes 11 Almony received 12 Business income or Attach Schedule Cor C-EZ 13 Capital gain or Anach Schede dire not regured, check here 14 Other gains or Attach For 4797 150 Reserved 1 Reserved 17 Partai s corporation, trust . Attach Schedule E 18 Farmincor c h Schedule F. Unemployment compensation 20 and 21 income List type and amount 2 Combine the amounts in the column. If you don't have any adjustments to income one here and include on Form 1040 . Otherwise, go to line 23 17 t and bass Mong acho 106. s of the Armed Forces e Prayon www SREDA APPENDIX E Practice Set Assignments Comprehensive Tax Return Problems PROBLEM 2 Samantha A. Cranston, age 37, is single and lives with her dependent mother at 426 Grouse Avenue, Allentown, PA 18105. Her Social Security number is 111-21-1113 1. Samantha is a licensed hairstylist. She owns and operates a salon called Tuming Heads, located at 480 Laurel Street, Allentown, PA 18105. Samantha's business activity code is 812112. In addition to 10 workstations (ie, stylist chairs) and a small reception area, the shop has display and storage areas for the products she sells (see item 2 below). During the year, Samantha leased nine of the stations to other hairstylists who are considered self-employed. The IRS sanctioned the self- employment classification for the stylists in an audit of one of Samantha's prior tax returns. Samantha collected $68,000 in rents from the stylists who leased the workstations. From her own station, Samantha Camed $44,000 (including tips of $8,000) for the styling services she provided to her own clients. Turning Heads is the local distributor for several beauty products (eg. con- ditioners, shampoos) that cannot be purchased anywhere else. Samantha buys these items from the manufacturers and sells them to regular patrons, walk-in customers, and other beauticians (including those who lease chairs from her). Turning Heads is also known for the selection and quality of its hairpieces (ie., Wigs, toupees). The shop made the following sales during 2018: Hairpieces and wigs Beauty products $69,000 48,000 Although Samantha operates her business using the cash method of account ing, she maintains inventory accounts for the items she sells. Relevant informa- tion about the inventories (based on lower of cost or market) is summarized as follows: Hairpieces and wigs Beauty products 12/31/17 $10,700 11.400 12/31/18 $12,600 9,900 Samantha's purchases for 2018 were $30,500 of hairpieces and wigs and $26,100 of beauty products. $12,900 $4200 1.800 Turning Heads had the following operating expenses for 2018 Utilities (ie, gas, electric, telephone) Ad valorem property taxes: On realtyle.g, shop building and land) On personalty (eg, equipment, inventory Styling supplies (eg, rinses, dyes, gels, hairspray) Fire and casualty insurance Liability insurance Accounting services Janitorial services Sewer service,garbage pickup Water Occupation licenses (city and state) Waiting room supplies (eg, magazines, coffeel 6,000 5,700 4.100 4,000 3,800 2.400 2,300 2,200 1.500 1,300 3. In early 2018, Samantha decided to renovate the waiting room. On May 10, she spent $10,400 for new chairs, a sofa, various lamps, coffee bar, etc. Samantha follows a policy of claiming as much depreciation as soon as possible. The old furnishings were thrown away or given to customers. For tax purposes, the old furnishings had a zero basis. 4. Turning Heads is located in a building Samantha had constructed at 480 Laurel Street in March 2004. The shop was built for a cost of $300,000 on a lot she purchased earlier for $35,000. Except for a down payment from savings, the cost was financed by a 20-year mortgage. For tax purposes, MACRS depreciation is claimed on the building. During 2018, the following expenses were attributable to the property Repainting (both exterior and interior) Repairs (plumbing and electrical 58.000 1,900 In May after her accident settlement discussed in item 10 below), Samantha paid the outstanding principal on the business mortgage. To do so, she incurred a prepayment penalty of $1,100. Prior to paying off the mortgage, she paid regular interest on the mortgage in 2018 of $6,000 5. In February 2018, Turning Heads was cited by the city for improper disposal of certain waste chemicals. Samantha questioned the propriety of the proposed fine of $2.000 and retained an attorney to represent her at the hearing. By pleading nolo contendere, the attorney was able to get the fine reduced to $500. Samantha paid both the fine of $500 and the attorney's fee of $600 in 2018 6. In August 2018, Samantha Swan ad in a trade publication that attracted her attention. The owner of a well-respected styling salon in Reading (PA) had died, and his estate was offering the business for sale. Samantha traveled to Reading spent several days looking over the business (including books and financial results), and met with the executor Samantha treated the executor to dinner and a music concert. Immediately after the concert, Samantha made an offer for the business, but the executor rejected her offer. Her expenses in connection with this trip were as follows: $140 220 Car rental Motel August 6-7 Entertainment of executor (concert) Dinner with the executor Personal meals while traveling 110 Joan Myers, one of Samantha's best stylists, left town in March 2017 to get away from a troublesome ex-husband. In order to help Joan establish a business else- where, Samantha loaned her $7.000. Joan signed a note dated March 3, 2017, that was payable in 1 year with interest. On December 30, 2018, Samantha learned that Joan had been declared bankrupt and was awaiting trial on felony theft charges. Samantha never received any payments from Joan, nor does she expect to receive any payments in the future. At Christmas, Samantha gave each of her 35 best customers a large bottle of body lotion. Each bottle had a wholesale cost to Samantha of $12 but a retail price of $24. Samantha also spent $3 to have each bottle gift wrapped. (Note: The lotion was special order merchandise and was not part of the business's inventory or purchases for the year-see item 2 above. She also gave each of the nine stylists who leased chairs from her a fruit basket that cost $30 plus a 55 delivery cost. 9. In March 2018, the Pennsylvania Department of Revenue audited Samantha's state income tax returns for 2015 and 2016. She was assessed additional state income tax of $340 for these years. No interest was included in the assessment. Samantha paid the back taxes in early April 10. On a morning walk in November 2014. Samantha was injured when she was side swiped by a delivery truck. Samantha was hospitalized for several days, and the driver of the truck was ticketed and charged with DUL The owner of the truck, a national parcel delivery service, was concerned that further adverse publicity might result if the matter went to court. Consequently, the owner offered Saman- tha a settlement if she would sign a release. Under the settlement, her medical E-8 APPENDIX E Practice Set Assignments-Comprehensive Tax Return Poblems expenses were paid and she would receive a cash award of $200,000. The award specified that the entire amount was for the physical pain she suffered as a result of the accident. Since she suffered no permanent injury, Samantha signed the release in April 2018 and received the $200,000 settlement late that summer In January 2018, Samantha was contacted by the state of Pennsylvania regarding a tract of land she wned in York County. The state intended to convert the property into a district headquarters, hurracks, and training center for its highway patrol Samantha had inherited the property from her father when he died on August 11 2017. The property had a value of $140,000 on that date and had been purchased by her father on March 3, 1980, for $30,000. On July 25, 2018, after considerable discussions including the state's threat to initiate condemnation proceedings, she sold the tract to the state for $158,000. This transaction was not reported on a Form 1099-B. Since Samantha is not comfortable with real estate investments, she does not plan to reinvest any of the proceeds in another piece of realty. 12 When her father died, Samantha did not know that he had an insurance policy on his life (matunity value of $50.000) in which she was named the beneficiary When her mother told her about the policy in July 2018, Samantha filed a claim with the camer, Falcon Life Insurance Company. In November 2018, she received a check from Falcon for $51.500 which included $1.500 interest 13. Upon the advice of a client who is a respected broker, Samantha purchased 1.000 shares of common stock in Grebek Exploration for $40.000 on March 2018 In the months following her purchase, the share value of Grosbeak plummefed. Disgusted with the unexpected erosion in the value of her investment, Samantha sold the stock for $28,000 on December 25, 2018. This transaction was reported on Form 1099-B with Samantha's basis correctly reported to the IRS 14. While on her way to work in 2017. Samantha was rear-ended by a hit-and-run driver. Thankfully, she was not injured in the accident. The damage to her Lexus was covered by her insurance company, General Casualty, except for the $1.000 deductible she was required to pay. In 2018, the insurance company located the driver who caused the accident and was reimbursed by his insurer. Consequently Samantha received a $1,000 refund check from General Casualty in May 2018 to reimburse her $1,000 deductible. After her father's death, Samantha's mother (Mildred Cranston, Social Security num- ber 123-51-3789) mowed in with her. Mildred's persistent back trouble made it dif- ficult for her to climb the stairs to the second floor bedrooms in Samantha's house So, Samantha had an elevator installed in her personal residence at a cost of $12.000 in January 2018 A qualified appraiser determined that the elevator increased the value of the personal residence by $5,000. The appraisal cost $400. The operation of the elevator during 2018 increased Samantha's electric bill by $300 16. As a favor to a long-time client who is a drama professor at a local state university, Samantha spent a weekend as a stylist for the principal actresses in the annual Theater Department fund-raising event. The drama professor provided all of the resources that Samantha needed to provide her services. Samantha estimates that she would have charged $800 for the services she donated to this chantable event. 17. In addition to the items already noted, Samantha had the following receipts dur- ing 2018 5900 490 340 $1,730 Interest income CD at Scranton First National Bank City of Lancaster general purpose bonds Money market account at Allentown State Bank Qualified dividends on stock investments General Electric AT&T common Federal income tax refund for tax year 2017 Pennsylvania state income tax refund for tax year 2017 5470 3.80 APPENDIX E Practice Set Assignments-Comprehensive Tax Return Problems 18. In addition to the items already noted, Samantha had the following expenditures for 2018: $10,000 $4,800 1.400 6,200 5,500 Contribution to pension plan Medical- Premiums on medical insurance Dental bills Property taxes on personal residence Interest on home mortgage Cash donations to qualified charities Professional expenses- Subscriptions to trade journals Dues to beautician groups 3.200 4,500 $ 180 140 320 The $10,000 contribution to the pension plan is to a $ 401(k) type of plan she established in 2018. Previously, she had contributed to an H.R. 10 (Keogh) plan but found that the $ 401(k) retirement arrangement provides more flexibility and is less complex. The medical insurance policy covers Samantha and her depen- dent mom and was issued in the name of the business (.e., Turning Heads). It does not cover dental work or capital modifications to a residence (see item 15 above). 19. During 2018, Samantha made total estimated tax payments with respect to her 2018 tax retums as follows: Federal estimated income tax payments Pennsylvania estimated income tax payments Allentown City estimated income tax payments $16,000 4,800 800 Requirements Prepare a 2018 Federal income tax return with appropriate supporting forms and sched- ules for Samantha. In doing this, follow these guidelines: Make necessary assumptions for information not given but needed to complete the return Samantha is preparing her own retum. Samantha has the necessary written substantiation (eg, records, receipts) to sup- port the transactions reported in her tax return Samantha has itemized deductions ever since she became a homeowner many years ago. The sales tax option was not chosen in 2017, and Samantha had no major purchases that qualify for the sales tax deduction in 2018 If Samantha has an overpayment of tax, she wants it refunded to her. Samantha does not wish to contribute to the Presidential Election Campaign Fund. SCHEDULE 4 Form 1040) OMB No 1545-0074 Other Taxes Attach to Form 1040. Go to www.irs.gov/Form 1040 for instructions and the latest information 2018 Department of the Treasury Internal Revenue Service" Name(s) shown on Form 1040 Attachment Sequence No 04 Your social security number Other 57 Self-employment tax. Attach Schedule SE 57 Taxes 58 Unreported social security and Medicare tax from: Forma 14137 b l 8919 58 59 Additional tax on IRAs, other qualified retirement plans, and other tax-favored accounts. Attach Form 5329 if required 60a Household employment taxes. Attach Schedule : 600 b Repayment of first-time homebuyer credit from Form 5405. Altach Form 5405 if required . 61 Health care: individual responsibility (see instructions) . 62 Taxes from: a Form 1959 b Form 8960 Instructions, enter code(s) 63 Section 965 net tax liability installment from Form 965-A - 64 Add the amounts in the far right column. These are your total other taxes. Enter here and on Form 1040. line 14 Cat No SIR Scheduled for For Paperwork Reduction Act Notice, see your tax return instructions. 60b 2018