During 2018, Cassandra Albright, who is single, worked part-time at a doctors office and received a W-2. She also had a cash-basis consulting practice that had the following income and expenses:

Revenue	$	48,000
Laptop computer purchased 4/23/18 ( 179 elected)		2,300
Travel 2,500 miles for business, 13,000 personal
Supplies		500
Cell phone charge		540

Cassandra (SSN 412-34-5670) resides at 1400 Medical Street, Apt. 3A, Lowland, CA 92273. Professional code 622000. Her W-2 shows the following:

Wages	$	45,300
Federal withholding		4,983
Social security wages		45,300
Social security withholding		2,809
Medicare withholding		657
State withholding		2,265
Other income:
1099-INT Old Bank		2,300
1099-DIV Bake Co., Inc.Ordinary dividends		3,100
Qualified dividends		3,100

Cassandra had the following itemized deductions:

State income tax withholding	$	2,265
State income tax paid with the 2017 return		350
Real estate tax		3,450
Mortgage interest		12,300

Cassandra made two federal estimated payments of $6,500 each on April 15 and June 15. She had qualifying health care coverage at all times during the tax year. Prepare Form 1040 for Cassandra for 2018, including Schedule A, Schedule B, Schedule C, Schedule SE and Form 4562. Use the appropriate Tax Tables. (Input all the values as positive numbers. Use Rounded values for tax computation. Do not round other intermediate computations. Round your final answers to nearest whole dollar and percentage values to two decimal places.)

Form 1040 (2018) Cassandra Albright 412-34-5670 1 Wages, salaries, tips, etc. Attach Form W-2 2a Tax-exempt interest b Taxable interest 3a Qualified dividends 3,100 b Ordinary dividends 4a IRAs, pensions, and annuities b Taxable amount 5a Social security benefits b Taxable amount 6 Total income. Add lines 1 through 5. Add any amount from Schedule 1, line 22 7 Adjusted gross income. If you have no adjustments to income, enter the amount from line 6, otherwise, subtract Schedule 1, Page 2 45,300 2,300 3,100 43,322 43,322 2. Form 4972 line 36, from line 6 Standard deduction for- 8 Standard deduction or itemized deductions (from Schedule A) Single or Married filing | 9 Qualified business income deduction (see instructions) separately, $12,000 10 Taxable income. Subtract lines 8 and 9 from line 7. If zero or less, enter-O- 11 a Tax (see inst) (check if any form: 1. Form(s) 8814 Married filing jointly or 3. Qualifying widow(er). $24,000 b Add any amount from Schedule 2 and check here 12 a Child tax credit/credit for other dependents Head of household, b Add any amount from Schedule 3 and check here $18,000 13 Subtract line 12 from line 11. If zero or less, enter-O- 14 Other taxes. Attach Schedule 4 If you checked any box 15 Total tax. Add lines 13 and 14 under Standard deduction, see 16 Federal income tax withheld from Forms W-2 and 1099 instructions. 17 Refundable credits: a EIC (see inst.) b Sch 8812 c Form 8863 d Add any amount from Schedule 5 18 Add lines 16 and 17. These are your total payments. Refund 19 If line 18 is more than line 15, subtract line 15 from line 18. This is the amount you overpaid 20a Amount of line 19 you want refunded to you. If Form 8888 is attached, check here Direct deposit? See > Routing number c Type: Checking instructions. d Account number 21 Amount of line 19 you want applied to your 2019 estimated tax 22 Amount you owe. Subtract line 18 from line 15. For details on how to pay, see instructions Amount You Owe 23 Estimated tax penalty (see instructions) 0 U Savings 211 22 4 3,322 231 UYA Form 1040 (2018) Schedule 4 of Form 1040. OMB No. 1545-0074 2018 SCHEDULE 4 Other Taxes (Form 1040) Department of the Treasury Attach to Form 1040 Internal Revenue Service Go to www.irs.gov/Form 1040 for instructions and the latest information Name(s) shown on Form 1040 Cassandra Albright 57 Self-employment tax. Attach Schedule SE Other Taxes 58 Unreported social security and Medicare tax from: Forma 4137 Ob 8919 59 Additional tax on IRAs, other qualified retirement plans, and other tax-favored accounts. Attach Form 5329 if required 60a Household employment taxes. Attach Schedule H b Repayment of first-time homebuyer credit from Form 5405. Attach Form 5405 if required 61 Health care: individual responsibility (see instructions) 62 Tax from: Da Form 8959b Form 8960 c Instructions, enter code(s) 63 Section 965 net tax liability installment from Form 965-A 64 Add the amounts in the far right column. These are your total other taxes. Enter here and on Form 1040, line 14 For Paperwork Reduction Act Notice, see your tax return instructions. Attachment Sequence No. 04 Your social security number 412-34-5670 57 58 59 60a 60b Schedule 4 (Form 1040) 2018 Schedule 5 of Form 1040. OMB No. 1545-0074 2018 Attachment Sequence No. 05 Your social security number 412-34-5670 65 66 SCHEDULE 5 Other Payments and Refundable Credits (Form 1040) Department of the Treasury Attach to Form 1040. Internal Revenue Service Go to www.irs.gov/Form 1040 for instructions and the latest information. Name(s) shown on Form 1040 Cassandra Albright 65 Reserved Other Payments 66 2018 estimated tax payments and amount applied from 2017 return and Refundable 67a Reserved Credits b Reserved 68-69 Reserved 70 Net premium tax credit. Attach Form 8962 71 Amount paid with request for extension to file (see instructions) 72 Excess social security and tier 1 RRTA tax withheld 73 Credit for federal tax on fuels. Attach Form 4136 74 Credits from Form: D a 2439 O Reserved OC 8885 75 Add the amounts in the far right column. These are your total other payments and refundable credits Enter here and include on Form 1040, line 17 For Paperwork Reduction Act Notice, see your tax instructions. Cat. NO. 714820 Schedule 5 (Form 1040) 2018 Form 1040 (2018) Cassandra Albright 412-34-5670 1 Wages, salaries, tips, etc. Attach Form W-2 2a Tax-exempt interest b Taxable interest 3a Qualified dividends 3,100 b Ordinary dividends 4a IRAs, pensions, and annuities b Taxable amount 5a Social security benefits b Taxable amount 6 Total income. Add lines 1 through 5. Add any amount from Schedule 1, line 22 7 Adjusted gross income. If you have no adjustments to income, enter the amount from line 6, otherwise, subtract Schedule 1, Page 2 45,300 2,300 3,100 43,322 43,322 2. Form 4972 line 36, from line 6 Standard deduction for- 8 Standard deduction or itemized deductions (from Schedule A) Single or Married filing | 9 Qualified business income deduction (see instructions) separately, $12,000 10 Taxable income. Subtract lines 8 and 9 from line 7. If zero or less, enter-O- 11 a Tax (see inst) (check if any form: 1. Form(s) 8814 Married filing jointly or 3. Qualifying widow(er). $24,000 b Add any amount from Schedule 2 and check here 12 a Child tax credit/credit for other dependents Head of household, b Add any amount from Schedule 3 and check here $18,000 13 Subtract line 12 from line 11. If zero or less, enter-O- 14 Other taxes. Attach Schedule 4 If you checked any box 15 Total tax. Add lines 13 and 14 under Standard deduction, see 16 Federal income tax withheld from Forms W-2 and 1099 instructions. 17 Refundable credits: a EIC (see inst.) b Sch 8812 c Form 8863 d Add any amount from Schedule 5 18 Add lines 16 and 17. These are your total payments. Refund 19 If line 18 is more than line 15, subtract line 15 from line 18. This is the amount you overpaid 20a Amount of line 19 you want refunded to you. If Form 8888 is attached, check here Direct deposit? See > Routing number c Type: Checking instructions. d Account number 21 Amount of line 19 you want applied to your 2019 estimated tax 22 Amount you owe. Subtract line 18 from line 15. For details on how to pay, see instructions Amount You Owe 23 Estimated tax penalty (see instructions) 0 U Savings 211 22 4 3,322 231 UYA Form 1040 (2018) Schedule 4 of Form 1040. OMB No. 1545-0074 2018 SCHEDULE 4 Other Taxes (Form 1040) Department of the Treasury Attach to Form 1040 Internal Revenue Service Go to www.irs.gov/Form 1040 for instructions and the latest information Name(s) shown on Form 1040 Cassandra Albright 57 Self-employment tax. Attach Schedule SE Other Taxes 58 Unreported social security and Medicare tax from: Forma 4137 Ob 8919 59 Additional tax on IRAs, other qualified retirement plans, and other tax-favored accounts. Attach Form 5329 if required 60a Household employment taxes. Attach Schedule H b Repayment of first-time homebuyer credit from Form 5405. Attach Form 5405 if required 61 Health care: individual responsibility (see instructions) 62 Tax from: Da Form 8959b Form 8960 c Instructions, enter code(s) 63 Section 965 net tax liability installment from Form 965-A 64 Add the amounts in the far right column. These are your total other taxes. Enter here and on Form 1040, line 14 For Paperwork Reduction Act Notice, see your tax return instructions. Attachment Sequence No. 04 Your social security number 412-34-5670 57 58 59 60a 60b Schedule 4 (Form 1040) 2018 Schedule 5 of Form 1040. OMB No. 1545-0074 2018 Attachment Sequence No. 05 Your social security number 412-34-5670 65 66 SCHEDULE 5 Other Payments and Refundable Credits (Form 1040) Department of the Treasury Attach to Form 1040. Internal Revenue Service Go to www.irs.gov/Form 1040 for instructions and the latest information. Name(s) shown on Form 1040 Cassandra Albright 65 Reserved Other Payments 66 2018 estimated tax payments and amount applied from 2017 return and Refundable 67a Reserved Credits b Reserved 68-69 Reserved 70 Net premium tax credit. Attach Form 8962 71 Amount paid with request for extension to file (see instructions) 72 Excess social security and tier 1 RRTA tax withheld 73 Credit for federal tax on fuels. Attach Form 4136 74 Credits from Form: D a 2439 O Reserved OC 8885 75 Add the amounts in the far right column. These are your total other payments and refundable credits Enter here and include on Form 1040, line 17 For Paperwork Reduction Act Notice, see your tax instructions. Cat. NO. 714820 Schedule 5 (Form 1040) 2018