Comprehensive Problem 5-1

James Dangell (birthdate August 2, 1977) is a single taxpayer. Jim's earnings and withholdings as the manager of a local casino for 2021 are reported on his Form W-2 (see separate tab).

Jim received Form 1098 from the Reno Bank & Trust (see separate tab).

Jim's other income includes interest on a savings account at Nevada National Bank of $12,000 (1099-INT not shown).

Jim pays his ex-spouse, Sarah McLoughlin, $3,900 per month in accordance with their February 12, 2020 divorce decree. When their 12-year-old child (in the ex-wife's custody) reaches the age of 18, the payments are reduced to $2,800 per month. His ex-wife's Social Security number is 554-44-5555.

In 2021, Jim purchased a new car and so he kept track of his sales tax receipts during the year. His actual sales tax paid is $5,210, which exceeds the estimated amount per the IRS tables.

Jim participates in a high-deductible health plan and is eligible to contribute to a health savings account. His HSA earned $75 in 2021.

During the year, Jim paid the following amounts (all of which can be substantiated):

Credit card interest	$1,760
Auto loan interest	4,300
Auto insurance	900
Property taxes on personal residence	3,400
Contributions to HSA	2,000
Income tax preparation fee	900
Charitable contributions (all cash):
Boy Scouts of America	1,200
St. Matthews Church	3,100
Nevada Democratic Party	250
Fund-raising dinner for the Reno Auto Museum	100
(value of dinner is $45)

16.Tax (see instructions). Check if any from Form(s): 1 8814 2 4972 3 . .

11.

Gifts by cash or check. If you made any gift of $250 or more,

9.Employer contributions made to your HSAs for 2021

need help with 16,11,9