David and Darlene Jasper have one child, Sam, who is 6 years old (birthdate July 1, 2012). The Jaspers reside at 4639 Honeysuckle Lane, Los Angeles, CA 90248. Davids Social Security number is 577-11-3311, Darlenes is 477-98-4731, and Sams is 589-22-1142. Davids birthdate is May 29, 1985 and Darlenes birthday is January 31, 1987.

David and Darlenes earnings and withholdings for 2018 are:

David: Earnings from Apple Company (office manager)v$26,500

Federal income tax withheld 2,800

State income tax withheld 1,050

Darlene: Earnings from Rose Company (perfume tester) $25,200

Federal income tax withheld 2,650

State income tax withheld 1,000

Their other income includes interest from Pine Tree Savings and Loan of $1,900. Other information and expenditures for 2018 are as follows:

Interest:

On home acquisition mortgage $11,200

Credit card 925

Taxes:

Property taxes on personal residence 1,300

State income taxes paid in 2018 (for 2017) 315

Contribution (with written acknowledgement) to church 1,020

Medical insurance 675

Medical and dental expenses 5,785

Income tax return preparation fee paid in 2018 200

Actual general state sales tax for 2018 1,016

Payment of union dues 225

David and Darlene received the following letter from Sams daycare provider: An image shows a letter with the cost of daycare services during the year 2018. The amount, between 1/1/2018 to 8/25/2018 is $3,500.00

In 2018, David lost his job. David paid for one month of insurance out-of-pocket and then the family went without insurance for September through December 2018. They are not eligible for any exemptions from health care coverage. Required: Complete the Jaspers federal tax return for 2018.

Use Form 1040, Schedule 3, Schedule 4, Schedule A, Schedule B, Form 2441, the Shared Responsibility Payment Worksheet, and the Flat Dollar Amount Worksheet (as needed). Make realistic assumptions about any missing data.