D

2.17 | Case Study 2.2 Mary A. Russel

Using the information below, prepare a return for Mary Russel. You will find the forms you need in the workbook in Chapter 2. If you prefer using online, fillable forms, there are links at the end of the case study.

Taxpayer Information

Taxpayer name:	Mary A. Russel
Taxpayer SSN:	201-00-0004
Taxpayer DOB:	May 29, 1990
Taxpayer occupation:	Sales associate
Address:	1982 Ramona Road
	Your City, YS XXXXX
Living arrangement:	Taxpayer rents her home
Cell phone:	(XXX) 555-0104; Preferred: Anytime; FCC: Yes; OK to Call
Work phone:	(XXX) 555-0304; Morning; FCC: No; OK to call
Taxpayer email:	marussel@net.net

Health Insurance
Did everyone in the household have health insurance in 2019?	Yes
Total months covered through a state exchange or federal marketplace:	0
Total months covered through another plan:	12
Was a Form 1095-A issued?	No

Mary is single. Her SSN is valid for work in the U.S. and was received before the original filing due date of the return (including extensions). She is a U.S. citizen. No one may claim her as a dependent. She does not wish to designate $3 to the Presidential Election Campaign Fund. She is not blind or disabled, and she was not a student.

Mary did not receive, sell, send, exchange, or otherwise acquire any financial interest in any virtual currency. Mary does not have authority over a foreign account, and she did not receive a distribution from, nor was she the grantor of or transferor to, a foreign trust. Mary did not have a casualty loss during 2019. The IRS has not issued an Identity Protection ID Number for her return.

Information Documents

Mary brought in two Forms W-2. She started working part-time at Book Depository in May, and then accepted a full-time position there in July. She had no other income. She received her health care coverage through her employers.

Tax Return Tip

Mary Russel's adjusted gross income is $39,135. The amount of her taxable income is $26,935.

Forms

• Form 1040, U.S. Individual Income Tax Return