Can you analyse the cases of tax return for individuals? Please explain step by step. How to file taxes based on the cases.

Income tax return for individuals:

Case 1.1

Taxpayer Jos Vega is a store manager and earns $ 48,000 a year. He is married and the father of three children: all under the age of 15 and are not university students. The taxpayer's driver's license, which he presents as identification to fill out the return, is number NYC-4785212

Case 1.2

His wife, Lucy Viera, works as a Walmart cashier and earns $ 18,500 - Currently in high school, she had to pay $ 2,000 for tuition at her university.

Additional information:

1. Jos obtained an individual retirement account (IRA) and another for his spouse of $ 5,000 each.
2. They paid $ 20,000 for mortgage interest.