Comprehensive Problem 1-2A

Leslie and Leon Lazo are married and file a joint return for 2016. They are both under age 65. Leslie's Social Security number is 466-47-3311 and Leon's is 467-74-4451. They live at 143 Snapdragon Drive, Reno, NV 82102. For 2016, Leslie did not work, and Leon's W-2 from his butcher's job showed the following:

a Employee's social security number 467-74-4451

OMB No. 1545-0008

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b Employer identification number (EIN) 33-0711111			1 Wages, tips, other compensation 50,240.00		2 Federal income tax withheld 4,640.00
c Employer's name, address, and ZIP code Super Deal Grocery 2200 Mesa Blvd. Reno, NV 82102			3 Social security wages 50,240.00		4 Social security tax withheld 3,114.88
			5 Medicare wages and tips 50,240.00		6 Medicare tax withheld 728.48
			7 Social security tips		8 Allocated tips
d Control number			9		10 Dependent care benefits
e Employee's first name and initialLast nameSuff. Leon Lazo 143 SnapDragon Drive Reno, NV 82102			11 Nonqualified plans		12a See instructions for box 12
f Employee's address and ZIP code
			13Statutory employee Retirement plan Third-party sick pay		CodeD	$
					12b
			14 Other		Code	$
					12c
					Code	$
					12d
					Code	$

15 State NV	Employer's state ID number	16 State wages, tips, etc.	17 State income tax	18 Local wages, tips, etc.	19 Local income tax		20 Locality name
Form W-2 Wage and Tax Statement CopyTo Be Filed With Employee's FEDERAL Tax Return. This information is being furnished to the Internal Revenue Service.			2016	Department of the TreasuryInternal Revenue Service

Leslie and Leon have an 18-year-old son named Lyle (Social Security number 552-52-5552), who is a dependent, is a full-time student, and does not qualify for the child tax credit due to his age.

Required:

Complete Form 1040A for Leslie and Leon for the 2016 tax year.

Enter all amounts as positive numbers. If an amount box requires no entry or the amount is zero, enter "0".

Click here to access the tax table to use for this problem.

Form 1040A

Department of the TreasuryInternal Revenue Service U.S. Individual Income Tax Return (99)

2016

IRS Use Only

Your first name and initial Leon	Last name Lazo		OMB No. 1545-0074
			Your social security number 467-74-4451
If a joint return, spouse's first name and initial Leslie	Last name Lazo		Spouse's social security number 466-47-3311
Home address (number and street). If you have a P.O. box, see instructions. 143 Snapdragon Drive		Apt. no.	Make sure the SSN(s) above and on line 6c are correct.
City, town or post office, state, and ZIP code. If you have a foreign address, also complete spaces below (see instructions). Reno, NV 82102			Presidential Election Campaign Check here if you, or your spouse if filing jointly, want $3 to go to this fund. Checking a box below will not change your tax or refund. You Spouse
Foreign country name	Foreign province/state/country	Foreign postal code

Filing status

Exemptions	6a	Yourself.	If someone can claim you as a dependent, do not check box 6a.				}	Boxes checked on 6a and 6b
	b	Spouse
If more than six dependents, see instructions.	c	Dependents:		(2)Dependent's social security number	(3)Dependent's relationship to you	(4) If child under age 17 qualifying for child tax credit (see instructions)		No. of children on 6c who: lived with you
		(1) First name	Last name
		Lyle	Lazo	552-52-5552	Son			did not live with you due to divorce or separation (see instructions)
								Dependents on 6c not entered above
	d	Total number of exemptions claimed.						Add numbers on lines above

Income Attach Forms(s) W-2 here. Also attach Form(s) 1099-R if tax was withheld. If you did not get a W-2, see instructions.	7	Wages, salaries, tips, etc. Attach Form(s) W-2.					7
	8a	Taxable interest. Attach Schedule B if required.					8a
	b	Tax-exempt interest. Do not include on line 8a.			8b
	9a	Ordinary dividends. Attach Schedule B if required.					9a
	b	Qualified dividends (see instructions).			9b
	10	Capital gain distributions (see instructions).					10
	11a	IRA distributions.	11a	11b	Taxable amount (see instructions).		11b
	12a	Pensions and annuities.	12a	12b	Taxable amount (see instructions).		12b
	13	Unemployment compensation and Alaska Permanent Fund dividends.					13
	14a	Social security benefits.	14a	14b	Taxable amount (see instructions).		14b
	15	Add lines 7 through 14b (far right column). This is your total income.					15
Adjusted gross income	16	Educator expenses (see instructions).		16
	17	IRA deduction (see instructions).		17
	18	Student loan interest deduction (see instructions).		18
	19	Tuition and fees. Attach Form 8917.		19
	20	Add lines 16 through 19. These are your total adjustments.					20
	21	Subtract line 20 from line 15. This is your adjusted gross income.					21

For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions.

Cat. No. 11327A

Form 1040A (2016)

Form 1040A (2016)

Page 2

Tax, credits, and payments

22

Enter the amount from line 21 (adjusted gross income).

22

23a

Check if:

{

You were born before January 2, 1952, Blind Spouse was born before January 2, 1952, Blind

}

Total boxes checked 23a

Standard Deduction for

People who check any box on line 23a or 23b or who can be claimed as a dependent, see instructions.

All others:

Single or Married filing separately, $6,300

Married filing jointly or Qualifying widow(er), $12,600

Head of household, $9,300

b

If you are married filing separately and your spouse itemizes deductions, check here

23b

24

Enter your standard deduction.

24

25

Subtract line 24 from line 22. If line 24 is more than line 22, enter -0-.

25

26

Exemptions. Multiply $4,050 by the number on line 6d.

26

27

Subtract line 26 from line 25. If line 26 is more than line 25, enter -0-. This is your taxable income.

27

28

Tax, including any alternative minimum tax (see instructions).

28

29

Excess advance premium tax credit repayment. Attach Form 8962.

29

30

Add lines 28 and 29.

30

31

Credit for child and dependent care expenses. Attach Form 2441.

31

32

Credit for the elderly or the disabled. Attach Schedule R.

32

33

Education credits from Form 8863, line 19.

33

34

Retirement savings contributions credit. Attach Form 8880.

34

35

Child tax credit. Attach Schedule 8812, if required.

35

36

Add lines 31 through 35. These are your total credits.

36

37

Subtract line 36 from line 30. If line 36 is more than line 30, enter -0-.

37

38

Health care: individual responsibility (see instructions).

Full-year coverage

38

39

Add line 37 and line 38. This is your total tax.

39

40

Federal income tax withheld from Forms W-2 and 1099.

40

If you have a qualifying child, attach Schedule EIC.

41

2016 estimated tax payments and amount applied from 2015 return.

41

42a

Earned income credit (EIC).

42a

b

Nontaxable combat pay election.

42b

43

Additional child tax credit. Attach Schedule 8812.

43

44

American opportunity credit from Form 8863, line 8.

44

45

Net premium tax credit. Attach Form 8962.

45

46

Add lines 40, 41, 42a, 43, 44, and 45. These are your total payments.

46

Refund Direct deposit? See instructions and fill in 48b, 48c, and 48d or Form 8888.

47

If line 46 is more than line 39, subtract line 39 from line 46. This is the amount you overpaid.

47

48a

Amount of line 47 you want refunded to you. If Form 8888 is attached, check here

48a

b

Routing Number

c Type: Checking Savings

d

Account Number

49

Amount of line 47 you want applied to your 2017 estimated tax.

49

Amount you owe

50

Amount you owe. Subtract line 46 from line 39. For details on how to pay, see instructions.

50

51

Estimated tax penalty (see instructions).

51

Third party designee

Do you want to allow another person to discuss this return with the IRS (see instructions)? Yes. Complete the following. No

Designee's name

Phone no.

Personal identification number (PIN)

Sign here Joint return? See instructions. Keep a copy for your records.

Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and belief, they are true, correct, and accurately list all amounts and sources of income I received during the tax year. Declaration of preparer (other than the taxpayer) is based on all information of which the preparer has any knowledge.

Your signature Leon Lazo

Date

Your occupation Butcher

Daytime phone number

Spouse's signature. If a joint return, bothmust sign. Leslie Lazo

Date

Spouse's occupation Homemaker

If the IRS sent you an Identity Protection PIN, enter it here
(see inst.)

Paid preparer use only		Print/type preparer's name	Preparer's signature	Date	Check if self employed	PTIN
		Firm's name			Firm's EIN
		Firm's address			Phone no.
Form 1040A (2016)