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.)

Cassandra Albright 412-34-5670 Form 1040 (2018) Page 2 45,300 2,300 3,100 43,322 43,322 1 Wages, salaries, tips, etc. Attach Form W-2 1 b Taxable interest 2a Tax-exempt interest 2a 2b 3,100 b Ordinary dividends 3a Qualified dividends 3b b Taxable amount 4a IRAS, pensions, and annuities 4a 4b b Taxable amount 5a Social security benefits 6 Total income. Add lines 1 through 5. Add any amount from Schedule 1, line 5a 5b 6 22 7 Adjusted gross income. If you have no adjustments to income, enter the amount from line 6, otherwise, subtract Schedule 1, line 36, from line 6 7 8 Standard deduction or itemized deductions (from Schedule A) Standard deduction for- 8 9 Qualified business income deduction (see instructions) 9 Single or Married filing separately, $12,000 10 Taxable income. Subtract lines 8 and 9 from line 7. If zero or less, enter -0- 10 ||2. Form 4972 11 a Tax (see inst) (check if any form: 1. Form(s) 8814 Married filing jointly or Qualifying widow(er), S24,000 3. b Add any amount from Schedule 2 and check here 11 12 a Child tax credit/credit for other dependents b Add any amount from Schedule 3 and check here 12 Head of household, $18,000 13 Subtract line 12 from line 11. If zero or less, enter -0- 14 Other taxes. Attach Schedule 4 13 14 If you checked any box 15 Total tax. Add lines 13 and 14 under Standard 0 15 16 Federal income tax withheld from Forms W-2 and 1099 16 deduction, see instructions. a EIC (see inst.) 17 Refundable credits b Sch 8812 c Form 8863 d Add any amount from Schedule 5 17 18 Add lines 16 and 17. These are your total payments 0 18 Refund 0 19 If line 18 is more than line 15, subtract line 15 from line 18. This is the amount you overpaid 19 20a Amount of line 19 you want refunded to you. If Form 8888 is attached, check here 20a : Savings b Routing number Checking Direct deposit? See instructions. d Account number 21 Amount of line 19 you want applied to your 2019 estimated tax 21 43,322 22 Amount you owe. Subtract line 18 from line 15. For details on how to pay, see instructions 22 Amount You Owe 23 | 23 Estimated tax penalty (see instructions) Form 1040 (2018) UYA Schedule 1 of Form 1040. Additional Income and Adjustments to Income SCHEDULE 1 OMB No. 1545-0074 (Form 1040) 2018 Department of the Treasury Attach to Form 1040. Go to www.irs.gov/Form 1040 for instructions and the latest information. Internal Revenue Service Attachment Sequence No. 01 Name(s) shown on Form 1040 Cassandra Albright Your social security number 412-34-5670 Additional 1-9 b Reserved 1-9b 10 Taxable refunds, credits, or offsets of state and local income taxes Income 10 11 Alimony received 11 43,322 12 Business income or (loss). Attach Schedule C or C-EZ 12 13 Capital gain or (loss). Attach Schedule D if required. If not required, check here 13 14 Other gains or (losses). Attach Form 4797 14 15a Reserved 15b 16a Reserved 16b 17 Rental real estate, royalties, partnerships, S corporations, trusts, etc. Attach Schedule E 17 18 Farm income or (loss). Attach Schedule F 18 19 Unemployment compensation 19 20a Reserved 20b 21 Other income. List type and amount 21 22 Combine the amounts in the far right column. If you don't have any adjustments to income, enter here and on Form 1040, line 6. Otherwise, go to line 23 22 23 Educator expenses Adjustments 23 to Income 24 Certain business expenses of reservists, performing artists and fee-basis govemment officials. Attach Form 2106 24 25 Health savings account deduction. Attach Form 8889 25 26 Moving expenses for members of the armed forces. Attach Form 3903 26 27 Deductible part of self-employment tax. Attach Schedule SE 27 28 Self-employed SEP, SIMPLE, and qualified plans 28 29 Self-emploved health insurance deduction 29 30 Penalty on early withdrawal of savings 30 Recipient's SSN b 31a Alimony paid 31a 32 IRA deduction 32 33 Student loan interest deduction 33 34 Reserved 34 35 Reserved 35 0 36 Add lines 23 through 35 36 Schedule 1 (Form 1040) 2018 For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 71479F Schedule 4 of Form 1040. Other Taxes SCHEDULE 4 OMB No. 1545-0074 (Form 1040) 2018 Attach to Form 1040. Department of the Treasury Go to www.irs.gov/Form1040 for instructions and the latest information. Internal Revenue Service Attachment Sequence No. 04 Name(s) shown on Form 1040 Your social security number Cassandra Albright 412-34-5670 57 Self-employment tax. Attach Schedule SE 57 Other Taxes 58 Unreported social security and Medicare tax from: 59 Additional tax on IRAS, other qualified retirement plans, and other tax-favored accounts. Attach Form 5329 if required Form a 4137 b 8919 58 59 60a Household employment taxes. Attach Schedule H b Repayment of first-time homebuyer credit from Form 5405. Attach Form 5405 if required 60b Health care: individual responsibility (see instructions) 61 61 b Form 8960 62 Tax from: a Form 8959 cInstructions, enter code(s) 62 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 64 For Paperwork Reduction Act Notice, see your tax return instructions. Schedule 4 (Form 1040) 2018 Schedule 5 of Form 1040 Other Payments and Refundable Credits SCHEDULE 5 OMB No. 1545-0074 (Form 1040) 2018 Attach to Form 1040. Department of the Treasury Go to www.irs.gov/Form 1040 for instructions and the latest information. Internal Revenue Service Attachment Sequence No. 05 Name(s) shown on Form 1040 Your social security number Cassandra Albright 412-34-5670 Reserved 65 65 Other Payments 66 and Refundable 2018 estimated tax payments and amount applied from 2017 return 66 67a Reserved 67a Credits b Reserved 67b 68-69 Reserved 68-69 Net premium tax credit. Attach Form 8962 70 70 71 Amount paid with request for extension to file (see instructions) 71 72 Excess social security and tier 1 RRTA tax withheld 72 73 Credit for federal tax on fuels. Attach Form 4136 73 Credits from Form: a 2439 c 8885 |b Reserved d 74 74 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 75 For Paperwork Reduction Act Notice, see your tax instructions. Cat. NO. 71482C Schedule 5 (Form 1040) 2018 Cassandra Albright 412-34-5670 Form 1040 (2018) Page 2 45,300 2,300 3,100 43,322 43,322 1 Wages, salaries, tips, etc. Attach Form W-2 1 b Taxable interest 2a Tax-exempt interest 2a 2b 3,100 b Ordinary dividends 3a Qualified dividends 3b b Taxable amount 4a IRAS, pensions, and annuities 4a 4b b Taxable amount 5a Social security benefits 6 Total income. Add lines 1 through 5. Add any amount from Schedule 1, line 5a 5b 6 22 7 Adjusted gross income. If you have no adjustments to income, enter the amount from line 6, otherwise, subtract Schedule 1, line 36, from line 6 7 8 Standard deduction or itemized deductions (from Schedule A) Standard deduction for- 8 9 Qualified business income deduction (see instructions) 9 Single or Married filing separately, $12,000 10 Taxable income. Subtract lines 8 and 9 from line 7. If zero or less, enter -0- 10 ||2. Form 4972 11 a Tax (see inst) (check if any form: 1. Form(s) 8814 Married filing jointly or Qualifying widow(er), S24,000 3. b Add any amount from Schedule 2 and check here 11 12 a Child tax credit/credit for other dependents b Add any amount from Schedule 3 and check here 12 Head of household, $18,000 13 Subtract line 12 from line 11. If zero or less, enter -0- 14 Other taxes. Attach Schedule 4 13 14 If you checked any box 15 Total tax. Add lines 13 and 14 under Standard 0 15 16 Federal income tax withheld from Forms W-2 and 1099 16 deduction, see instructions. a EIC (see inst.) 17 Refundable credits b Sch 8812 c Form 8863 d Add any amount from Schedule 5 17 18 Add lines 16 and 17. These are your total payments 0 18 Refund 0 19 If line 18 is more than line 15, subtract line 15 from line 18. This is the amount you overpaid 19 20a Amount of line 19 you want refunded to you. If Form 8888 is attached, check here 20a : Savings b Routing number Checking Direct deposit? See instructions. d Account number 21 Amount of line 19 you want applied to your 2019 estimated tax 21 43,322 22 Amount you owe. Subtract line 18 from line 15. For details on how to pay, see instructions 22 Amount You Owe 23 | 23 Estimated tax penalty (see instructions) Form 1040 (2018) UYA Schedule 1 of Form 1040. Additional Income and Adjustments to Income SCHEDULE 1 OMB No. 1545-0074 (Form 1040) 2018 Department of the Treasury Attach to Form 1040. Go to www.irs.gov/Form 1040 for instructions and the latest information. Internal Revenue Service Attachment Sequence No. 01 Name(s) shown on Form 1040 Cassandra Albright Your social security number 412-34-5670 Additional 1-9 b Reserved 1-9b 10 Taxable refunds, credits, or offsets of state and local income taxes Income 10 11 Alimony received 11 43,322 12 Business income or (loss). Attach Schedule C or C-EZ 12 13 Capital gain or (loss). Attach Schedule D if required. If not required, check here 13 14 Other gains or (losses). Attach Form 4797 14 15a Reserved 15b 16a Reserved 16b 17 Rental real estate, royalties, partnerships, S corporations, trusts, etc. Attach Schedule E 17 18 Farm income or (loss). Attach Schedule F 18 19 Unemployment compensation 19 20a Reserved 20b 21 Other income. List type and amount 21 22 Combine the amounts in the far right column. If you don't have any adjustments to income, enter here and on Form 1040, line 6. Otherwise, go to line 23 22 23 Educator expenses Adjustments 23 to Income 24 Certain business expenses of reservists, performing artists and fee-basis govemment officials. Attach Form 2106 24 25 Health savings account deduction. Attach Form 8889 25 26 Moving expenses for members of the armed forces. Attach Form 3903 26 27 Deductible part of self-employment tax. Attach Schedule SE 27 28 Self-employed SEP, SIMPLE, and qualified plans 28 29 Self-emploved health insurance deduction 29 30 Penalty on early withdrawal of savings 30 Recipient's SSN b 31a Alimony paid 31a 32 IRA deduction 32 33 Student loan interest deduction 33 34 Reserved 34 35 Reserved 35 0 36 Add lines 23 through 35 36 Schedule 1 (Form 1040) 2018 For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 71479F Schedule 4 of Form 1040. Other Taxes SCHEDULE 4 OMB No. 1545-0074 (Form 1040) 2018 Attach to Form 1040. Department of the Treasury Go to www.irs.gov/Form1040 for instructions and the latest information. Internal Revenue Service Attachment Sequence No. 04 Name(s) shown on Form 1040 Your social security number Cassandra Albright 412-34-5670 57 Self-employment tax. Attach Schedule SE 57 Other Taxes 58 Unreported social security and Medicare tax from: 59 Additional tax on IRAS, other qualified retirement plans, and other tax-favored accounts. Attach Form 5329 if required Form a 4137 b 8919 58 59 60a Household employment taxes. Attach Schedule H b Repayment of first-time homebuyer credit from Form 5405. Attach Form 5405 if required 60b Health care: individual responsibility (see instructions) 61 61 b Form 8960 62 Tax from: a Form 8959 cInstructions, enter code(s) 62 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 64 For Paperwork Reduction Act Notice, see your tax return instructions. Schedule 4 (Form 1040) 2018 Schedule 5 of Form 1040 Other Payments and Refundable Credits SCHEDULE 5 OMB No. 1545-0074 (Form 1040) 2018 Attach to Form 1040. Department of the Treasury Go to www.irs.gov/Form 1040 for instructions and the latest information. Internal Revenue Service Attachment Sequence No. 05 Name(s) shown on Form 1040 Your social security number Cassandra Albright 412-34-5670 Reserved 65 65 Other Payments 66 and Refundable 2018 estimated tax payments and amount applied from 2017 return 66 67a Reserved 67a Credits b Reserved 67b 68-69 Reserved 68-69 Net premium tax credit. Attach Form 8962 70 70 71 Amount paid with request for extension to file (see instructions) 71 72 Excess social security and tier 1 RRTA tax withheld 72 73 Credit for federal tax on fuels. Attach Form 4136 73 Credits from Form: a 2439 c 8885 |b Reserved d 74 74 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 75 For Paperwork Reduction Act Notice, see your tax instructions. Cat. NO. 71482C Schedule 5 (Form 1040) 2018