Carl Conch and Mary Duval are married and file a joint return. Carl works for the Key Lime Pie Company and Mary is a unemployed after losing her job in 2019. Carl's birthdate is June 14, 1975 and Mary's is October 2, 1975. Carl received a W-2 from his employer (see separate tab).

Carl and Mary received Form 1099-INT from the Coral Reef Bank and Form 1099-DIV from Southwest Corporation (see separate tab).

Mary is divorced and she pays her ex-husband (Tom Tortuga) child support. Pursuant to their January 12, 2017 divorce decree, Mary pays Tom $500 per month in child support. All payments were made on time in 2020.

In June of 2020, Mary's father gave her a cash gift of $75,000. Mary also received unemployment compensation as shown on the Form 1099-G (see separate tab).

Mary won a $800 prize in a women's club raffle in 2020. No income tax was withheld from the prize.

The Key Lime Pie Company provides Carl with a company car to drive while he is working. The Company spent $6,475 to maintain this vehicle during 2020. Carl never uses the car for personal purposes. The Key Lime Pie Company also provides a cafeteria for all employees on the factory premises. Other restaurants exist in the area and so Carl is not required to eat in the cafeteria, but he typically does. The value of Carl's meals is $650 in 2020.

Carl and Mary received a $2,400 EIP in 2020.

Required:

Complete Carl and Mary's Form 1040 and Schedule 1 for 2020. The taxpayers had health care coverage the entire year. Only Carl wants to make a contribution to the presidential election campaign. Make any other realistic assumptions about any missing data. If an amount box does not require an entry or the amount is zero, enter "0". Enter all amounts as positive numbers. If required, round amounts to the nearest dollar.

Carl's earnings are reported on the following Form W-2:

a Employee's social security number 835-21-5423

b	Employer identification number (EIN) 61-7654321	1	Wages, tips, other compensation 67,894.88	2	Federal income tax withheld 6,232.00
c	Employer's name, address, and ZIP code Key Lime Pie Company 223 Key Deer Blvd. Big Pine Key, FL 33043	3	Social security wages 67,894.88	4	Social security tax withheld 4,209.48
5	Medicare wages and tips 67,894.88	6	Medicare tax withheld 984.48

14	Other Parking $1,680.00

12a

See instructions for box 12

C o d e

C

240.00

Carl and Mary received the following 1099-INT:

PAYER'S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no. Coral Reef Bank 3102 Simonton Street Key West, FL 33040	Payer's RTN (optional)	OMB No. 1545-0112 2020 Form 1099-INT	Interest Income
1 Interest income $426.19
2 Early withdrawal penalty	Copy B For Recipient This is important tax information and is being furnished to the IRS. If you are required to file a return, a negligence penalty or other sanction may be imposed on you if this income is taxable and the IRS determines that it has not been reported.
PAYER'S TIN	RECIPIENT'S TIN	$
		3 Interest on U.S. Savings Bonds and Treas. obligations
31-1234444	633-65-7912

Mary received unemployment compensation as shown on the following Form 1099-G:

PAYER'S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no. Florida Dept of Econ Opportunity 107 E. Jefferson Blvd. Tallahassee, FL 32399	1 Unemployment compensation $ 3,100.24	OMB No. 1545-0120 2020 Form 1099-G	Certain Government Payments
2 State or local income tax refunds, credits, or offsets $

PAYER'S TIN 21-5556666

RECIPIENT'S TIN 633-65-7912

3	Box 2 amount is for tax year
$

4	Federal income tax withheld
$	180.00

Copy B For Recipient This is important tax information and is being furnished to the IRS. If you are required to file a return, a negligence penalty or other sanction may be imposed on you if this income is taxable and the IRS determines that it has not been reported.

RECIPIENT'S name

Mary Duval

Street address (including apt. no.)

1234 Mallory Square Apt 64

City or town, state or province, country, and ZIP or foreign postal code

Key West, FL 33040

5	RTAA payments
$

6	Taxable grants
$

7	Agriculture payments
$

8	If checked, box 2 is trade or business income

9	Market gain
$

Account number (see instructions)

10a

State

10b	State identification no.

11	State income tax withheld
$

$

Form 1099-G

(keep for your records)

www.irs.gov/Form1099G

Department of the Treasury - Internal Revenue Service

All information needed/available is there