Carl Conch and Mary Duval are married and file a joint return. Carl works for the Key Lime Pie Company and Mary is a homemaker after losing her job in 2018. Carls birthdate is June 14, 1974 and Marys is October 2, 1974. Carls earnings are reported on the following Form W-2:

Carl and Mary received the following Forms 1099:

Mary is divorced and she pays her ex-husband (Tom Tortuga) child support. Pursuant to their 2016 divorce decree, Mary pays Tom $500 per month in child support. All payments were made on time in 2019.

In June 2019, Marys father gave her a cash gift of $75,000. Mary also received unemployment compensation as shown on the following Form 1099-G:

Mary won a $775 prize in a womens club raffle in 2019. 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 2019. 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 Carls meals is $650 in 2019.

Required: Complete Carl and Marys federal tax return for 2019 on Form 1040 and Schedule 1.

Visit the IRS website at Sate, accurate, FAST! Use IRS e file www.irs.govletio OMB No, 1545-0008 a Lmployee's social security number 835-21-5423 b Employer identification number (EIN) 61-7654321 Employer's name, address, and ZIP code Key Lime Pie Company 223 Key Deer Blvd. 1 Wages, tips, other compensation 67,894.88 3 Social security Wagos 67,894.88 5 Medicare wages and tips 67,894.88 7 Social security tips 2 Federal income tax withhold 6.650.00 4 Social Security tax withheld 4,209.48 6 Wed care tax withhold 984.48 8 Alocated tips d Control number 10 Dependent care benefits Last name SUR11 Nonqunified plans . Employee's first name and I Carl Conch 1234 Mallory Square, Apt. #64 Key West, FL 33040 12a See instructions for DOK 12 240.00 120 14 Other 12e Parking $1,680.00 120 1 Employee's address and ZIP code 15 State Employer's state ID number 16 State wagos, tips, etc. 17 State income tax 10 Local wages, tips, 1019 Local income tax 20 Locally name FLI Department of the Treasury-Internal Revenue Service W-2 Wage and Tax 2019 Form Statement Copy B-To Be Filed With Employee's FEDERAL Tax Return This information is being furnished to the Intemal Revenue Service. OMB No 1545-0112 CORRECTED (if checked) PAYER S name, street address, city or town, state or province, country. ZIP Payor's RTN (optional or foreign postal code, and telephone no. Coral Reef Bank 3102 Simonton Street 1 Interest income Key West, FL 33040 $369.91 2 Early withdrawal penalty 2019 Interest Income Form 1099-INT Copy B For Recipient PAYER'S TIN RECIPIENTS TIN 3 Interest on U.S. Savings Bonds and Treas, obligations 31-1234444 633-65-7912 RECIPIENT S name 4 Federal income tax withheld Investment expenses This is important tax Is $ information and is Mary Duval and Carl Conch peing furnished to the 6 Foreign tax paid 7 Foreign country U.S. Posetion IRS. If you are Street address including at no) I$ required to filea 8 Tax.cocompt noreet Spoco private actMy bond return, a negligence 1234 Mallory Sq. Apt 64 penalty or other sanction may be City or town, state or province, country, and ZIP or foreign postal code $ imposed on your Key West, FL 33040 10 Market discount 11 Bond premium this income is taxable and the IAS determines that it has FATCA fins not been reported requirement 12 Bordpre on Trybuto 13 Bond pron- up bord IS $ Account number is instructions) 14 Tax compt and tax credit 15 Stat 16 Stato identification no 17 State tax withhold bond CUSIP no $ Form 1099-INT (keep for your records) www.irs.gowForm1000INT Department of the Treasury - Internal Revenue Service OMB No 1545-0110 2019 O CORRECTED (if checked) PAYER'S namne, street address, city or town, state or province, country, ZIP 1a Total ordinary dividends or foreign postal code, and telephone no. Southwest Corporation $ 234.00 PO Box 36611 1b Qualified dividends Dallas, TX 75235 $ 0.00 2a Total capital gain distr $ PAYER'S TIN RECIPIENT'S TIN 2e Section 1202 gain Dividends and Distributions Form 1099-DIV 2b Urrecap. Sec. 1250 gain $ 2d Collectibles (28%) gain Copy B For Recipient 74-1536241 835-21-5423 RECIPIENT S name Carl Conch $ 3 Nordividend distributions $ 5 Section 199A dividends $ 7 Foreign tax pald S 4 Federal income tax withhold $ 6 Investment expenses Stroot address including apt. no. 1234 Mallory Square #64 8 Forg country or US possession This is important tax Information and is being furnished to the IRS. If you are required to fie a return, a negligence peralty or other sanction may be imposed on your this income is taxable and the IRS determines that it has not been reported City or town, state or province, country, and ZIP or foreign postal code $ Key West, FL 33040 9 Cash liquidation distributions 10 Noncash liquidation distributions $ S FATCA iing 11 Exerrot-interest dividends 12 Specified private activity requirement bond interest dividends Account number (see instructions) $ 13 State 14 Sidoroti no 15 State tax withheld Form 1099-DIV (keep for your records) www.rsgowForm1099DIV Department of the Treasury - Internal Revenue Service Certain Government Payments CORRECTED (if checked) PAYER'S name, street address, city or town, state or province, country, ZIP 1 Unemployment compensation OMB No. 1545-0120 or foreign postal code, and telephone no. Florida Dept of Econ Opportunity $ 2,989.00 2019 107 E. Jefferson St. 2 State or local income tax rotunds, credits, or aftsets Tallahassee, FL 32399 $ Form 1099-G PAYER'S TIN RECIPIENT'S TIN 3 Box 2 amount is for tax year 4 Federal income tax withheld 21-5556666 3633-65-7912 $ 170.00 RECIPIENT S name 5 RTAA payments 6 Taxable grants Mary Duval $ $ 7 Agriculture payments 8 If checked, box 2 is trade or business Street address including apt. no.) $ income 1234 Mallory Sq. #64 9 Market gain City or town, state or province, country, and ZIP or foreign postal code $ Key West, FL 33040 10a State 10b State identification no. 11 State income tax withhold Account number (sce instructions) Copy B For Recipient This is important tax Information and is being furnished to the IRS. If you are required to file a retum, negligence penalty or other sanction may be imposed on you if this incomes taxable and the IRS determines that It has not been reported Form 1099-G keep for your records) www.lrs.gov/Form10990 Department of the Treasury - Internal Revenue Service Visit the IRS website at Sate, accurate, FAST! Use IRS e file www.irs.govletio OMB No, 1545-0008 a Lmployee's social security number 835-21-5423 b Employer identification number (EIN) 61-7654321 Employer's name, address, and ZIP code Key Lime Pie Company 223 Key Deer Blvd. 1 Wages, tips, other compensation 67,894.88 3 Social security Wagos 67,894.88 5 Medicare wages and tips 67,894.88 7 Social security tips 2 Federal income tax withhold 6.650.00 4 Social Security tax withheld 4,209.48 6 Wed care tax withhold 984.48 8 Alocated tips d Control number 10 Dependent care benefits Last name SUR11 Nonqunified plans . Employee's first name and I Carl Conch 1234 Mallory Square, Apt. #64 Key West, FL 33040 12a See instructions for DOK 12 240.00 120 14 Other 12e Parking $1,680.00 120 1 Employee's address and ZIP code 15 State Employer's state ID number 16 State wagos, tips, etc. 17 State income tax 10 Local wages, tips, 1019 Local income tax 20 Locally name FLI Department of the Treasury-Internal Revenue Service W-2 Wage and Tax 2019 Form Statement Copy B-To Be Filed With Employee's FEDERAL Tax Return This information is being furnished to the Intemal Revenue Service. OMB No 1545-0112 CORRECTED (if checked) PAYER S name, street address, city or town, state or province, country. ZIP Payor's RTN (optional or foreign postal code, and telephone no. Coral Reef Bank 3102 Simonton Street 1 Interest income Key West, FL 33040 $369.91 2 Early withdrawal penalty 2019 Interest Income Form 1099-INT Copy B For Recipient PAYER'S TIN RECIPIENTS TIN 3 Interest on U.S. Savings Bonds and Treas, obligations 31-1234444 633-65-7912 RECIPIENT S name 4 Federal income tax withheld Investment expenses This is important tax Is $ information and is Mary Duval and Carl Conch peing furnished to the 6 Foreign tax paid 7 Foreign country U.S. Posetion IRS. If you are Street address including at no) I$ required to filea 8 Tax.cocompt noreet Spoco private actMy bond return, a negligence 1234 Mallory Sq. Apt 64 penalty or other sanction may be City or town, state or province, country, and ZIP or foreign postal code $ imposed on your Key West, FL 33040 10 Market discount 11 Bond premium this income is taxable and the IAS determines that it has FATCA fins not been reported requirement 12 Bordpre on Trybuto 13 Bond pron- up bord IS $ Account number is instructions) 14 Tax compt and tax credit 15 Stat 16 Stato identification no 17 State tax withhold bond CUSIP no $ Form 1099-INT (keep for your records) www.irs.gowForm1000INT Department of the Treasury - Internal Revenue Service OMB No 1545-0110 2019 O CORRECTED (if checked) PAYER'S namne, street address, city or town, state or province, country, ZIP 1a Total ordinary dividends or foreign postal code, and telephone no. Southwest Corporation $ 234.00 PO Box 36611 1b Qualified dividends Dallas, TX 75235 $ 0.00 2a Total capital gain distr $ PAYER'S TIN RECIPIENT'S TIN 2e Section 1202 gain Dividends and Distributions Form 1099-DIV 2b Urrecap. Sec. 1250 gain $ 2d Collectibles (28%) gain Copy B For Recipient 74-1536241 835-21-5423 RECIPIENT S name Carl Conch $ 3 Nordividend distributions $ 5 Section 199A dividends $ 7 Foreign tax pald S 4 Federal income tax withhold $ 6 Investment expenses Stroot address including apt. no. 1234 Mallory Square #64 8 Forg country or US possession This is important tax Information and is being furnished to the IRS. If you are required to fie a return, a negligence peralty or other sanction may be imposed on your this income is taxable and the IRS determines that it has not been reported City or town, state or province, country, and ZIP or foreign postal code $ Key West, FL 33040 9 Cash liquidation distributions 10 Noncash liquidation distributions $ S FATCA iing 11 Exerrot-interest dividends 12 Specified private activity requirement bond interest dividends Account number (see instructions) $ 13 State 14 Sidoroti no 15 State tax withheld Form 1099-DIV (keep for your records) www.rsgowForm1099DIV Department of the Treasury - Internal Revenue Service Certain Government Payments CORRECTED (if checked) PAYER'S name, street address, city or town, state or province, country, ZIP 1 Unemployment compensation OMB No. 1545-0120 or foreign postal code, and telephone no. Florida Dept of Econ Opportunity $ 2,989.00 2019 107 E. Jefferson St. 2 State or local income tax rotunds, credits, or aftsets Tallahassee, FL 32399 $ Form 1099-G PAYER'S TIN RECIPIENT'S TIN 3 Box 2 amount is for tax year 4 Federal income tax withheld 21-5556666 3633-65-7912 $ 170.00 RECIPIENT S name 5 RTAA payments 6 Taxable grants Mary Duval $ $ 7 Agriculture payments 8 If checked, box 2 is trade or business Street address including apt. no.) $ income 1234 Mallory Sq. #64 9 Market gain City or town, state or province, country, and ZIP or foreign postal code $ Key West, FL 33040 10a State 10b State identification no. 11 State income tax withhold Account number (sce instructions) Copy B For Recipient This is important tax Information and is being furnished to the IRS. If you are required to file a retum, negligence penalty or other sanction may be imposed on you if this incomes taxable and the IRS determines that It has not been reported Form 1099-G keep for your records) www.lrs.gov/Form10990 Department of the Treasury - Internal Revenue Service