examine to answer the following questions for President Biden:

1. What are the federal effective tax rates for each of the case study?
2. What items reported in their itemized (if not standard) deductions?
3. What is the tax liability impacts of AMTs if any?
4. What are your general assessments and any recommendations about the case study?

JOSEPH R. BIDEN JR. \& JILL T. BIDEN JOSEPH R. BIDEN JR. \& JILL T. BIDEN DELAWARE INDIVIDUAL RESIDENT INCOME TAX RETURN 213922 12-00-22 SCHEDULE 2 (Form 1040) Department of the Treasury Internal Revenue Service Additional Taxes Attach to Form 1040, 1040-SR, or 1040-NR. Go to www.irs.gov/Form 1040 for instructions and the latest information. OMB No. 1545-0074 2022 Sequence No. 02 Name(s) shown on Form 1040, 1040-SR, or 1040-NR JOSEPH R. BIDEN JR. \& JILL T. BIDEN Part I Tax 1 Alternative minimum tax. Attach Form 6251 2 Excess advance premium tax credit repayment. Attach Form 8962 3 Add lines 1 and 2. Enter here and on Form 1040, 1040-SR, or 1040-NR, line 17 Your social security number Part II Other Taxes 4 Self-employment tax. Attach Schedule SE 5 Social security and Medicare tax on unreported tip income. Attach Form 4137 6 Uncollected social security and Medicare tax on wages. Attach Form 8919 \begin{tabular}{l|l} \hline 1 & \\ \hline 2 & \\ \hline 3 & 0 \\ \hline \end{tabular} Total additional social security and Medicare tax. Add lines 5 and 6 8 Additional tax on IRAs or other tax-favored accounts. Attach Form 5329 if required If not required, check here 9 Household employment taxes. Attach Schedule H 10 Repayment of first-time homebuyer credit. Attach Form 5405 if required 11 Additional Medicare Tax. Attach Form 8959 12 Net investment income tax. Attach Form 8960 13 Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance from Form W-2, box 12 14 Interest on tax due on installment income from the sale of certain residential lots and timeshares 15 Interest on the deferred tax on gain from certain installment sales with a sales price over $150,000 16 Recapture of low-income housing credit. Attach Form 8611 \begin{tabular}{|r|r} \hline 4 & \\ \hline & \\ & \\ 7 & \\ \hline 8 & \\ \hline 9 & \\ \hline 10 & \\ \hline 11 & \\ \hline 12 & 2,174 \\ \hline 13 & 234 \\ \hline 14 & \\ \hline 15 & \\ \hline 16 & \\ \hline \end{tabular} (continued on page 2) LHA For Paperwork Reduction Act Notice, see your tax return instructions. Schedule 2 (Form 1040) 2022 214151 12-06-22 6 BIDEN JR., JOSEPH R Schedule 2 (Form 1040) 2022 Part II Other Taxes (continued) 17 Other additional taxes: a Recapture of other credits. List type, form number, and amount b Recapture of federal mortgage subsidy, if you sold your home see instructions c Additional tax on HSA distributions. Attach Form 8889 d Additional tax on an HSA becaus you didn't remain an eligible individual. Attach Form 8889 e Additional tax on Archer MSA distributions. Attach Form 8853 f Additional tax on Medicare Advantage MSA distributions. Attach Form 8853 g Recapture of a charitable contribution deduction related to a fractional interest in tangible personal property h Income you received from a nonqualified deferred compensation plan that fails to meet the requirements of section 409A i Compensation you received from a nonqualified deferred compensation plan described in section 457A j Section 72(m)(5) excess benefits tax k Golden parachute payments I Tax on accumulation distribution of trusts m Excise tax on insider stock compensation from an expatriated corporation n Look-back interest under section 167(g) or 460(b) from Form 8697 or 8866 - Tax on non-effectively connected income for any part of the year you were a nonresident alien from Form 1040-NR p Any interest from Form 8621 , line 16f, relating to distributions from, and dispositions of, stock of a section 1291 fund q Any interest from Form 8621, line 24 z Any other taxes. List type and amount: 18 Total additional taxes. Add lines 17 a through 17z 19 Reserved for future use 20 Section 965 net tax liability installment from Form 965-A 21 Add lines 4, 7 through 16, and 18. These are your total other taxes. Enter here and on Form 1040 or 1040-SR, line 23, or Form 1040-NR, line 23b 20 Schedule 2 (Form 1040) 2022 214152 12-06-22 7 BIDEN JR., JOSEPH R 763 2022 Virginia Nonresident Income Tax Return Page 1 Due May 1, 2023 Enclose a complete copy of your federal tax return and all other required Virginia enclosures. Filing Status Enter Filing Status Code in box below. 41=Single.Federalheadofhousehold?YES2=Married,FilingJointReturn-bothmusthaveVirginiaincome3=Married,SpouseHasNoIncomeFromAnySource4=Married,FilingSeparateReturns If Filing Status 3 or 4, enter spouse's SSN in the Spouse's Social Security Number box at top of form and enter Spouse's Name JOSEPH R. BIDEN J Exemptions Add Sections 1 and 2. Enter the sum on Line 12. You Filing Status 2 or 3 Dependents Total Section 1 1++=1$930=930 1 Adjusted Gross Income from federal return - Not federal taxable income. 2 Additions from Schedule 763 ADJ, Line 3. 3 Add Lines 1 and 2. 4 Age Deduction (See instructions and the Age Deduction Worksheet). Enter Birth Dates above. Enter Your Age Deduction on Line 4a and Your Spouse's Age Deduction on Line 4b. Spouse 5 Social Security Act and equivalent Tier 1 Railroad Retirement Act benefits reported on your federal return. 6 State income tax refund or overpayment credit reported as income on your federal return. 7 Subtractions from Schedule 763 ADJ, Line 7. 8 Add Lines 4a, 4b, 5, 6, and 7. 9 Virginia Adjusted Gross Income (VAGI). Subtract Line 8 from Line 3. 10 Itemized Deductions from Virginia Schedule A, if applicable. See instructions. 11 If you do not claim itemized deductions on Line 10, enter standard deduction. See instructions. 12 Exemption amount. Enter the total amount from the Exemption Sections 1 and 2 above. 13 Deductions from Schedule 763 ADJ, Line 9. 14 Add Lines 10, 11, 12 and 13. 15 Virginia Taxable Income computed as a resident. Subtract Line 14 from Line 9. 16 Percentage from Nonresident Allocation Section on Page 2 (Enter to one decimal place only). 17 Nonresident Taxable Income. (Multiply Line 15 by percentage on Line 16). 18 Income Tax from Tax Table or Tax Rate Schedule. 19a Your Virginia income tax withheld. Enclose Forms W-2, W-2G, 1099, and VK-1 \begin{tabular}{|c|c|c|} \hline 1 & 141286 & 00 \\ \hline 2 & & 00 \\ \hline 3 & 141286 & 00 \\ \hline ou 4a & & 00 \\ \hline se 4b & & 00 \\ \hline 5 & 16561 & 00 \\ \hline 6 & & 00 \\ \hline 7 & & 00 \\ \hline 8 & 16561 & 00 \\ \hline 9 & 124725 & 00 \\ \hline 10 & 21666 & 00 \\ \hline 11 & & 00 \\ \hline 12 & 1730 & 00 \\ \hline 13 & & 00 \\ \hline 14 & 23396 & 00 \\ \hline 15 & 101329 & 00 \\ \hline 16 & 58.3 & % \\ \hline 17 & 59075 & 00 \\ \hline 18 & 3139 & 00 \\ \hline 19a & 3985 & \\ \hline \end{tabular} Va. Dept. of Taxation 2601044 Rev. 07/22 For Local Use 1019 283061120722 LTD $ DE SCHEDULE IV - W-2 AND 1099-R INFORMATION Complete this Schedule listing all of your, and if applicable, your spouse's, forms W-2 and 1099-R showing Delaware Income Tax withheld. Forms W-2 and 1099-R showing income tax withheld must still be attached to the front of your return if you elect to file by paper. Failure to do so may delay the processing of your return. UE SCHEUULE V - UELAWAKE S CUHPUHA I IUN HAYMEN IS Complete this Schedule by listing all estimated Delaware tax payments made by an S Corporation on behalf of you or your spouse. Failure to do so may delay the processing of your return. Schedule 1 (Form 1040) 2022 Page 2 Part II Adjustments to Income 11 Educator expenses 12 Certain business expenses of reservists, performing artists, and fee-basis government officials. Attach Form 2106 13 Health savings account deduction. Attach Form 8889 14 Moving expenses for members of the Armed Forces. Attach Form 3903 15 Deductible part of self-employment tax. Attach Schedule SE 16 Self-employed SEP, SIMPLE, and qualified plans 17 Self-employed health insurance deduction 18 Penalty on early withdrawal of savings 19a Alimony paid b Recipient's SSN c Date of original divorce or separation agreement (see instructions): 20 IRA deduction 21 Student loan interest deduction 22 Reserved for future use 23 Archer MSA deduction 24 Other adjustments: a Jury duty pay (see instructions) b Deductible expenses related to income reported on line 8I from the rental of personal property engaged in for profit c Nontaxable amount of the value of Olympic and Paralympic medals and USOC prize money reported on line 8m d Reforestation amortization and expenses e Repayment of supplemental unemployment benefits under the Trade Act of 1974 f Contributions to section 501(c)(18)(D) pension plans g Contributions by certain chaplains to section 403(b) plans h Attorney fees and court costs for actions involving certain unlawful discrimination claims (see instructions) i Attorney fees and court costs you paid in connection with an award from the IRS for information you provided that helped the IRS detect tax law violations j Housing deduction from Form 2555 k Excess deductions of section 67(e) expenses from Schedule K-1 (Form 1041) z Other adjustments. List type and amount: 25 Total other adjustments. Add lines 24a through 24z 26 Add lines 11 through 23 and 25. These are your adjustments to income. Enter here and on Form 1040 or 1040-SR, line 10, or Form 1040-NR, line 10a Schedule 1 (Form 1040) 2022 214142120622 5 BIDEN JR., JOSEPH R 2022 Schedule INC/CG Report all W-2s, 1099s \& VK-1s with VA Withholding JILL T BIDEN 2831110103231019 To avoid delays - be sure to enter all information, including the Employer's FEIN. JOSEPH R. BIDEN JR. \& JILL T. BIDEN \begin{tabular}{lrrr} \hline \hline VA 763SP & OTHER INCOME - SP & STATEMENT 3 \\ \hline DESCRIPTION & \begin{tabular}{c} COLUMN A \\ ALL SOURCES \end{tabular} & \begin{tabular}{c} COLUMN B \\ VIRGINIA SOURCE \end{tabular} \\ TAXABLE SOCIAL SECURITY BENEFITS & 16,561. & 0. \\ TOTAL TO FORM 763 SP, PAGE 2, LINE 11 & =0. \\ \hline \hline \end{tabular} 18 STATEMENT ( S ) 3 BIDEN JR., JOSEPH R Schedule H (Form 1040) 2022 JOSEPH R. BIDEN JR. \& JILL T. BIDEN Page 2 \begin{tabular}{|l|l|} \hline Part II & Federal Unemployment (FUTA) Tax \\ \hline \end{tabular} 10 Did you pay unemployment contributions to only one state? If you paid contributions to a credit reduction state, see instructions and check "No." 11 Did you pay all state unemployment contributions for 2022 by April 18, 2023? Fiscal year filers, see instructions 12 Were all wages that are taxable for FUTA tax also taxable for your state's unemployment tax? \begin{tabular}{|r|c|l} \multicolumn{1}{r|}{} & Yes & No \\ \hline 10 & X & \\ \hline 11 & X & \\ \hline 12 & X & \\ \hline \end{tabular} Next: If you checked the "Yes" box on all the lines above, complete Section A. If you checked the "No" box on any of the lines above, skip Section A and complete Section B. Section A 13 Name of the state where you paid unemployment contributions 14 Contributions paid to your state unemployment fund 15 Total cash wages subject to FUTA tax 16 FUTA tax. Multiply line 15 by 0.6%(0.006). Enter the result here, skip Section B, and go to line 25 Section B 17 Complete all columns below that apply (if you need more space, see instructions): 27 Are you required to file Form 1040 ? X Yes. Stop. Include the amount from line 26 above on Schedule 2 (Form 1040), line 9. Include the amounts, if any, from line 8e, on Schedule 3 (Form 1040), line 13b, and line 8 f on Schedule 3 (Form 1040), line 13h. Don't complete Part IV below. No. You may have to complete Part IV. See instructions for details. Address (number and street) or P.O. box if mail isn't delivered to street address Apt., room, or suite no. City, town or post office, state, and ZIP code which preparer has any knowledge. Employer's signature Date \begin{tabular}{l|l|l|l|l|l} \cline { 2 - 5 } Employer's signature & Date & \\ \hline \begin{tabular}{l} Paid \\ Preparer \end{tabular} & Print/Type preparer's name & Preparer's signature & Date & \begin{tabular}{c} Check \\ self- employed \end{tabular} & PTIN \\ \cline { 2 - 5 } & Firm's name Only & & Firm's EIN \\ \cline { 2 - 5 } & Firm's address & & Phone no. \\ \hline \end{tabular} 210352113022 12 Schedule H (Form 1040) 2022 BIDEN JR., JOSEPH R 7203 (Rev. December 2022) Department of the Treasury Internal Revenue Service Name of shareholder JOSEPH R. BIDEN JR. A Name of S corporation CELTICCAPRI CORP. C Stock block (see instructions): D Check applicable box(es) to indicate how stock was acquired: (1) Original shareholder (2) Purchased (3) Inherited (4) Gift (5) Other: E Check if you have a Regulations section 1.13671(g) election in effect during the tax year for this S corporation Part I Shareholder Stock Basis 1 Stock basis at the beginning of the corporation's tax year 2 Basis from any capital contributions made or additional stock acquired during the tax year 3a Ordinary business income (enter losses in Part III) b Net rental real estate income (enter losses in Part III) c Other net rental income (enter losses in Part III) d Interest income e Ordinary dividends f Royalties g Net capital gains (enter losses in Part III) h Net section 1231 gain (enter losses in Part III) i Other income (enter losses in Part III) j Excess depletion adjustment k Tax-exempt income I. Recapture of business credits m Other items that increase stock basis 4 Add lines 3a through 3m 5 Stock basis before distributions. Add lines 1, 2, and 4 6 Distributions (excluding dividend distributions) Note: If line 6 is larger than line 5 , subtract line 5 from line 6 and report the result as a capital gain on Form 8949 and Schedule D. See instructions. 7 Stock basis after distributions. Subtract line 6 from line 5 . If the result is zero or less, enter -0-, skip lines 8 through 14 , and enter -0 - on line 15 8a Nondeductible expenses b Depletion for oil and gas c Business credits (sections 50(c)(1) and (5)) 9 Add lines 8a through 8c 10 Stock basis before loss and deduction items. Subtract line 9 from line 7 . If the result is zero or less, enter -0-, skip lines 11 through 14 , and enter - 0 - on line 15 11 Allowable loss and deduction items. Enter the amount from line 47, column (c) 12 Debt basis restoration (see net increase in instructions for line 23) 13 Other items that decrease stock basis 14 Add lines 11,12 , and 13 \begin{tabular}{|l|l|l|} \hline Part II & Shareholder Debt Basis \\ \hline \end{tabular} \begin{tabular}{|c|c|} \hline \multicolumn{2}{|c|}{ tax year } \\ \hline 3a & 2,933 \\ \hline 3b & \\ \hline 3c & \\ \hline 3d & \\ \hline 3e & \\ \hline 3f & \\ \hline 3g & \\ \hline 3h & \\ \hline 3i & \\ \hline 3j & \\ \hline 3k & \\ \hline 31 & \\ \hline 3m & \\ \hline \end{tabular} Go to www.irs.gov/Form7203 for instructions and the latest information. OMB No. 1545-2302 Attachment Attachment Sequence No. 203 Identifying number | B Employer identification number S Corporation Shareholder Stock and Debt Basis Limitations Attach to your tax return. 202501 12-19-22 LHA For Paperwork Reduction Act Notice, see separate instructions. Form 7203 (12-2022) 21 BIDEN JR., JOSEPH R Schedule E (Form 1040) 2022 Attachment Sequence No. 13 Page 2 Name(s) shown on return. Do not enter name and social security number if shown on page 1. Your social security number JOSEPH R. BIDEN JR. \& JILL T. BIDEN Caution: The IRS compares amounts reported on your tax return with amounts shown on Schedule(s) K-1. Note: If you report a loss, receive a distribution, dispose of stock, or receive a loan repayment from an S corporation, you must check the box in column (e) on line 28 and attach the required basis computation. If you report a loss from an at-risk activity for which any amount is not at risk, you must check the box in column (f) on line 28 and attach Form 6198. See instructions. 27 Are you reporting any loss not allowed in a prior year due to the at-risk or basis limitations, a prior year unallowed loss from a passive activity (if that loss was not reported on Form 8582), or unreimbursed partnership expenses? If you answered "Yes," see instructions before completing this section \begin{tabular}{|c|c|c|c|c|c|} \hline \multicolumn{2}{|l|}{33} & \multicolumn{3}{|l|}{ (a) Name } & \multirow[t]{2}{*}{\begin{tabular}{c} (b) Employer \\ identification number \end{tabular}} \\ \hline \multicolumn{5}{|l|}{ A } & \\ \hline \multicolumn{6}{|l|}{ B } \\ \hline \multicolumn{3}{|c|}{ Passive Income and Loss } & \multicolumn{3}{|c|}{ Nonpassive Income and Loss } \\ \hline \multicolumn{2}{|r|}{\begin{tabular}{l} (c) Passive deduction or loss allowed \\ (attach Form 8582 if required) \end{tabular}} & \begin{tabular}{l} (d) Passive income \\ from Schedule K-1 \end{tabular} & \begin{tabular}{l} (e) Deduction or loss \\ from Schedule K-1 \end{tabular} & \multicolumn{2}{|r|}{\begin{tabular}{l} (f) Other income from \\ Schedule K-1 \end{tabular}} \\ \hline \multicolumn{6}{|l|}{ A } \\ \hline \multicolumn{6}{|l|}{ B } \\ \hline \multirow{2}{*}{\begin{aligned} \( 34 a \\ \mathbf{b}\end{aligned} \)} & Totals ...... & & & & \\ \hline & Totals & & & & \\ \hline 35 & \multicolumn{3}{|l|}{ Add columns (d) and (f) of line 34a} & 35 & \\ \hline 36 & \multicolumn{3}{|l|}{ Add columns (c) and (e) of line 34b} & 36 & 1 \\ \hline 37 & \multicolumn{3}{|c|}{ Total estate and trust income or (loss). Combine lines 35 and 36} & 37 & \\ \hline \end{tabular} \begin{tabular}{|l|l|l|} \hline Part IV & Income or Loss From Real Estate Mortgage Investment Conduits (REMICs) - Residual Holder \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|} \hline 38 & (a) Name & \begin{tabular}{l} (b) Employer \\ identification number \end{tabular} & \begin{tabular}{|c|} (c) Excess inclusion \\ from Schedules Q, line \\ 2c (see instructions) \\ \end{tabular} & \begin{tabular}{l} (d) Taxable income \\ (net loss) from \\ Schedules Q, line 1b \\ \end{tabular} & \multicolumn{2}{|c|}{\begin{tabular}{c} (e) Income from \\ Schedules Q, line 3b \end{tabular}} \\ \hline \multicolumn{5}{|c|}{39 Combine columns (d) and (e) only. Enter the result here and include in the total on line 41 below } & 39 & \\ \hline 40 & & 40 & \\ \hline 41 & & & & & 41 & 5,092 . \\ \hline 42 & \multicolumn{4}{|c|}{\begin{tabular}{l} Reconciliation of farming and fishing income. Enter your gross farming and fishing income \\ reported on Form 4835, line 7; Schedule K-1 (Form 1065), box 14, code B; Schedule K-1 \\ (Form 1120-S), box 17, code AD; and Schedule K-1 (Form 1041), box 14, code F. See instructlons. \end{tabular}} & & \\ \hline 43 & \multicolumn{3}{|c|}{\begin{tabular}{l} Reconciliation for real estate professionals. If you were a real estate \\ professional (see instructions), enter the net income or (loss) you reported anywhere \\ on Form 1040, Form 1040-SR, or Form 1040-NR from all rental real estate activities \\ in which you materially participated under the passive activity loss rules \end{tabular}} & & & \\ \hline \multicolumn{4}{|c|}{21501 11-02-22 } & \multicolumn{3}{|r|}{ orm 1040) 20} \\ \hline \end{tabular} JOSEPH R. BIDEN JR. \& JILL T: BIDEN 8 STATEMENT ( S ) 4 BIDEN JR., JOSEPH R SCHEDULE A (Form 1040) Department of the Treasury Internal Revenue Service Name(s) shown on For Itemized Deductions Go to www.irs.gov/ScheduleA for instructions and the latest information. Attach to Form 1040 or 1040 -SR. Caution: If you are claiming a net qualified disaster loss on Form 4684, see the instructions for line 16. Caution OMB No. 1545-0074 2022 Attachment Sequence No. 7 Your social security number JOSEPH R. BIDEN JR. \& JILL T. BIDEN 2022 VA Schedule A/CG Itemized Deductions - Enclose Schedule A with your return, when claiming itemized deductions. JILL T BIDEN Filing Status Claimed on Federal Return 1 Medical \& Dental Expenses 2 Adjusted Gross Income 3 Multiply Line 2 by 10% 4 Subtract Line 3 from Line 1 5a State and Local Taxes Claiming General Sales Tax 5b State and Local Real Estate Taxes 5c State and Local Personal Property Taxes 6 Other Deductible Taxes - Type \& Amount 7 Add Lines 5a,5b,5c and 6 8a Home Mortgage Int and Points Rep 8b Home Mortgage Int Not Rep 8c Points Not Reported 1098 8d Mortgage Insurance Premiums 8e Add Lines 8a - 8d 9 Investment Interest 10 Add Lines 8 end 9 11 Gifts by Cash or Check 12 Other Than by Cash or Check 13 Carryover From Prior Year 14 Add Lines 11 through 13 15 Casualty \& Theft Loss(es) 16a Gambling Losses 16b Other - Type \& Amount 16c Add Lines 16a and 16b 17 Add Lines 4, 7, 10, 14, 15, and 16c OR If Deductions Limited, Enter Worksheet Line 12a or 12b 18 If Total on Line 17 was limited, Enter Amt Part B Line 15, Otherwise enter Line 5a above \& any foreign income tax 19 Virginia Itemized Deductions 283151 01-09-23 1019 2 1. 2. 141286 . 3. 14129 . 4. 5a 6825 . 5b 11576 . 5c. 6. 7.18401. Didn't Use Mortgage 8a 8b. 8c. 8 e. 9. 10. 11. 10090 . 12. 13. 14. 10090 . 15. 16a. 16b. 16c. 17. 28491 18. 6825 . 19. 21666 . Form 7203 (Rev. 12-2022) Page 2 \begin{tabular}{|l|l|l} \hline Part II & Shareholder Debt Basis (continued) \end{tabular} Section B - Adjustments to Debt Basis \begin{tabular}{|c|c|c|c|c|c|} \hline & Description & (a) Debt 1 & (b) Debt 2 & (c) Debt 3 & (d) Total \\ \hline 21 & \begin{tabular}{l} Debt basis at the beginning of the \\ corporation's tax year \end{tabular} & & & & \\ \hline 22 & Enter the amount, if any, from line 17 & & & & \\ \hline 23 & Debt basis restoration (see instructions) & & & & \\ \hline 24 & \begin{tabular}{l} Debt basis before repayment. Add \\ lines 21,22 , and 23 \end{tabular} & & & & \\ \hline 25 & Divide line 24 by line 18 & & & & \\ \hline 26 & \begin{tabular}{l} Nontaxable debt repayment. Multiply \\ line 25 by line 19 \end{tabular} & & & & \\ \hline 27 & \begin{tabular}{l} Debt basis before nondeductible expenses \\ and losses. Subtract line 26 from line 24 .. \end{tabular} & & & & \\ \hline 28 & \begin{tabular}{l} Nondeductible expenses and oil and gas \\ depletion deductions in excess of stock basis \end{tabular} & & & & \\ \hline 29 & \begin{tabular}{l} Debt basis before losses and deductions. \\ Subtract line 28 from line 27 . If the result is \\ zero or less, enter 0 \end{tabular} & & & & \\ \hline 30 & \begin{tabular}{l} Allowable losses in excess of stock basis. \\ Enter the amount from line 47 , column (d) \end{tabular} & & & & \\ \hline 31 & \begin{tabular}{l} Debt basis at the end of the corporation's \\ tax year. Subtract line 30 from line 29. If the \\ result is zero or less, enter 0 \end{tabular} & & & & \\ \hline \end{tabular} Section C - Gain on Loan Repayment 32 Repayment. Enter the amount from line 19 33 Nontaxable repayments. Enter the amount from line 26 34 Reportable gain. Subtract line 33 from line 32 \begin{tabular}{|l|l|l|l} & & & \\ \hline & & & \\ \hline & & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|} \hline Description & \begin{tabular}{l} (a) Current \\ year losses \\ and deductions \end{tabular} & \begin{tabular}{l} (b) Carryover \\ amounts \\ (column (e)) from \\ the previous year \end{tabular} & \begin{tabular}{l} (c) Allowable \\ loss from \\ stock basis \end{tabular} & \begin{tabular}{l} (d) Allowable \\ loss from \\ debt basis \end{tabular} & \begin{tabular}{l} (e) Carryover \\ amounts \end{tabular} \\ \hline \multicolumn{6}{|l|}{35 Ordinary business loss } \\ \hline \multicolumn{6}{|l|}{36 Net rental real estate loss } \\ \hline \multicolumn{6}{|l|}{37 Other net rental loss .... } \\ \hline \multicolumn{6}{|l|}{38 Net capital loss } \\ \hline \multicolumn{6}{|l|}{39 Net section 1231 loss } \\ \hline \multicolumn{6}{|l|}{40 Other loss } \\ \hline \multicolumn{6}{|l|}{41 Section 179 deductions } \\ \hline \multicolumn{6}{|l|}{42 Charitable contributions } \\ \hline \multicolumn{6}{|l|}{43 Investment interest expense } \\ \hline \multicolumn{6}{|l|}{44 Section 59(e)(2) expenditures } \\ \hline \multicolumn{6}{|l|}{45 Other deductions } \\ \hline \multicolumn{6}{|l|}{46 Foreign taxes paid or accrued } \\ \hline & & & & & \\ \hline \end{tabular} Form 7203 (12-2022) 202502 12-07-22 LHA 16 BIDEN JR., JOSEPH R BIDEN JR., JOSEPH R D I VISION OF REVEN UE PIT-RSA RESIDENT SCHEDULE A - ITEMIZED DEDUCTIONS NAME(S) TAXPAYER ID JOSEPH R. BIDEN JR. \& JILL T . BIDEN MEDICAL AND DENTAL EXPENSES 1. Medical and dental expenses 2. Enter amount from Federal Form 1040, Line 11 3. Multiply Line 2 by 7.5%(0.075) 4. Subtract Line 3 from Line 1. If Line 3 is more than Line 1, enter 0. 5. STATE and LOCAL taxes a. STATE and LOCAL income taxes not claimed as a credit on Form PIT-RES (see instructions) b. STATE and LOCAL general sales taxes (you may include either income taxes or sales taxes, but not both). If you elect to include general sales taxes instead of income taxes, check this box. c. STATE and LOCAL real estate taxes d. STATE and LOCAL personal property taxes e. Add Line 5a through Line 5d f. Enter the smaller of Line 5e or $10,000 ( $5,000 if married filing separately) STMT 4 6. Other taxes. List type and amount: 7. Add Line 5f and Line 6 8. Home mortgage interest and points. (If you didn't use all of your home mortgage loan(s) to buy, build, or improve your home, check this box.) a. Home mortgage interest and points reported to you on Federal Form 1098 b. Home mortgage interest not reported to you on Federal Form 1098 (If paid to the person from whom you bought the home, show that person's name, identifying no., and address.) c. Points not reported to you on Federal Form 1098 d. Reserved for future use e. Add Line 8a through Line 8c 9. Investment interest. Attach Federal Form 4952. 10. Add Line 8e and Line 9 11. Gifts by cash or check. If you made any gift of $250 or more, see instructions. GIFTS TO CHARITY If you made a gift and got a benefit for it, see Federal Schedule A instructions. INTEREST YOU PAID Caution: Your mortgage interest deduction may be limited. TAXES YOU PAID 12. Gifts other than by cash or check. If any gift of $250 or more, see instructions. You must attach Federal Form 8283 if over $500. 13. Carryover from prior year 14. Add Line 11 through Line 13 14. Add Line 11 through Line 13 15. Casualty and theft loss(es) from a federally declared disaster (other than net qualified disaster losses). (Attach Federal Form 4684 and enter the amount from Line 18 of Federal Form 4684.) 16. Other Deductions. See list in Federal Schedule A instructions. List type and amount: 17. a. Add Line 4, Line 7 , Line 10, Line 14, Line 15, and Line 16. (If filing status 1, 2, 3, or 5, enter this amount on Form PIT-RES, Line 13, Column B.) b. If filing status 4 , allocate itemized deductions here and enter in the (A) appropriate columns on Form PIT-RES, Line 13 (see instructions). 22301.00 CASUALTY AND THEFT LOSSES OTHER ITEMIZED DEDUCTIONS TOTAL ITEMIZED DEDUCTIONS you elect to itemize deductions even though they are less than your standard deduction, check here. 7203 Form Department of the Treasury Internal Revenue Service Name of shareholder JILL T. BIDEN A Name of S corporation GIACOPPA CORP C Stock block (see instructions): D Check applicable box(es) to indicate how stock was acquired: (1) Original shareholder (2) Purchased (3) Inherited (4) Gift (5) Other: E Check if you have a Regulations section 1.1367-1(g) election in effect during the tax year for this S corporation \begin{tabular}{|l|l|} \hline Part I & Shareholder Stock Basis \\ \hline \end{tabular} 1 Stock basis at the beginning of the corporation's tax year 2 Basis from any capital contributions made or additional stock acquired during the tax year 3a Ordinary business income (enter losses in Part III) b Net rental real estate income (enter losses in Part III) c Other net rental income (enter losses in Part III) d Interest income e Ordinary dividends f Royalties g Net capital gains (enter losses in Part III) h Net section 1231 gain (enter losses in Part III) i Other income (enter losses in Part III) j Excess depletion adjustment k Tax-exempt income I Recapture of business credits m Other items that increase stock basis 4 Add lines 3a through 3m 5 Stock basis before distributions. Add lines 1, 2, and 4 6 Distributions (excluding dividend distributions) Note: If line 6 is larger than line 5 , subtract line 5 from line 6 and report the result as a capital gain on Form 8949 and Schedule D. See instructions. 7 Stock basis after distributions. Subtract line 6 from line 5 . If the result is zero or less, enter -0-, skip lines 8 through 14 , and enter -0 - on line 15 8a Nondeductible expenses b Depletion for oil and gas c Business credits (sections 50(c)(1) and (5)) 9 Add lines 8a through 8c 10 Stock basis before loss and deduction items. Subtract line 9 from line 7 . If the result is zero or less, enter -0-, skip lines 11 through 14 , and enter -0 - on line 15 11 Allowable loss and deduction items. Enter the amount from line 47, column (c) 12 Debt basis restoration (see net increase in instructions for line 23) 13 Other items that decrease stock basis 14 Add lines 11, 12, and 13 \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{ Section A - Amount of Debt (If more than three debts, see instructions.) } \\ \hline \multirow{2}{*}{ Description } & (a) Debt 1 & (b) Debt 2 & (c) Debt 3 & \multirow{2}{*}{ (d) Total } \\ \hline & Open account & Open account & Open account & \\ \hline \\ \hline \multicolumn{5}{|l|}{18 Loan balance before repayment. Add lines 16 and 17} \\ \hline \begin{tabular}{l} 19 Principal portion of debt repayment (this line \\ doesn't include interest) \end{tabular} & 1 & 1 & )1 & 21 \\ \hline \begin{tabular}{l} 20 Loan balance at the end of the corporation's \\ tax year. Subtract line 19 from line 18 \end{tabular} & & & & \\ \hline \end{tabular} OMB No. 1545-2302 Attachment Sequence No. 203 Go to www.irs.gov/Form7203 for instructions and the latest information. Identifying number B Employer identification number S Corporation Shareholder Stock and Debt Basis Limitations Attach to your tax return. 19b Spouse's Virginia income tax withheld. Enclose Forms W-2, W-2G, 1099, and VK-1. 202022 Estimated Tax Payments. 212021 overpayment credited to 2022 estimated tax. 22 Extension Payment - submitted using Form 760IP. 23 Credit for Low-Income Individuals or Virginia Earned Income Credit from Schedule 763 ADJ, Line 17. 24 Total credits from Schedule OSC. 25 Credits from Schedule CR, Section 5, Line 1A. 26 Total payments and credits. Add Lines 19a through 25. 27 If Line 18 is larger than Line 26, enter the difference. This is the INCOME TAX YOU OWE. 28 If Line 26 is larger than Line 18, enter the difference. This is the OVERPAYMENT AMOUNT. 29 Amount of overpayment on Line 28 to be CREDITED TO 2023. ESTIMATED INCOME TAX. 30 Virginia529 and ABLE Contributions from Schedule VAC, Part I, Line 6. 31 Other Voluntary Contributions from Schedule VAC, Section II, Line 14. 32 Addition to Tax, Penalty, and Interest from enclosed Schedule 763 ADJ, Line 21. See instructions. Enclose 760C or 760F and check here 33 Sales and Use Tax is due on Internet, mail order, and out-of-state purchases (Consumer's Use Tax). See instructions. Check here if no sales and use tax is due. 34 Add Lines 29 through 33. 35 If you owe tax on Line 27, add Lines 27 and 34 - OR - If you have an overpayment on Line 28 and Line 34 is larger than Line 28, enter the difference. AMOUNT YOU OWE. Enclose payment or pay at www.tax.virginia.gov. Check here if paying by credit or debit card - See instructions. 36 If Line 28 is larger than Line 34, subtract Line 34 from Line 28. This is the amount to be REFUNDED TO YOU. If the Direct Deposit section below is not completed, your refund will be issued by check. DIRECT BANK DEPOSIT Domestic Accounts Only Your Bank Routina Transit Number Your Bank Account Number Checkil No International Deposits Nonresident Allocation Percentage 1 Wages, salaries, tips, etc. 2 Interest income. 3 Dividends. 4 Alimony received. 5 Business income or loss. 6 Capital gain or loss/capital gain distributions. 7 Other gains or losses. 8 Taxable pensions, annuities and IRA distributions. 9 Rents, royalties, partnerships, estates, trusts, S corporations, etc. 10 Farm income or loss. 11 Other income. SEE STATEMENT 31 12 Interest on obligations of other states from Schedule 763 ADJ, Line 1. 13 Lump-sum and accumulation distributions included on Sch. 763 ADJ, Line 3. 14 TOTAL-Add Lines 1 through 13 and enter each column total here. 15 Nonresident allocation percentage - Divide Line 14 B, by Line 14 A. Compute percentage to one decimal place (e.g., 5.4\%). Enter on Page 1, Line 16. X I (We) authorize the Dept. of Taxation to discuss this return with my (our) preparer. I agree to obtain my Form I (We), the undersigned, declare under penalty provided by law that I (we) have examined this return and to the best of my 7203 (Rev. December 2022) Department of the Treasury Internal Revenue Service Name of shareholder JOSEPH R. BIDEN JR. A Name of S corporation CELTICCAPRI CORP. C Stock block (see instructions): D Check applicable box(es) to indicate how stock was acquired: (1) Original shareholder (2) Purchased (3) Inherited (4) Gift (5) Other: E Check if you have a Regulations section 1.13671(g) election in effect during the tax year for this S corporation \begin{tabular}{|l|l|l|} \hline Part I & Shareholder Stock Basis \\ \hline \end{tabular} 1 Stock basis at the beginning of the corporation's tax year 2 Basis from any capital contributions made or additional stock acquired during the tax year 3a Ordinary business income (enter losses in Part III) b Net rental real estate income (enter losses in Part III) c Other net rental income (enter losses in Part III) d Interest income e Ordinary dividends f Royalties g Net capital gains (enter losses in Part III) h Net section 1231 gain (enter losses in Part III) i Other income (enter losses in Part III) j Excess depletion adjustment k Tax-exempt income I Recapture of business credits m Other items that increase stock basis 4 Add lines 3a through 3m 5 Stock basis before distributions. Add lines 1, 2, and 4 6 Distributions (excluding dividend distributions) Note: If line 6 is larger than line 5 , subtract line 5 from line 6 and report the result as a capital gain on Form 8949 and Schedule D. See instructions. 7 Stock basis after distributions. Subtract line 6 from line 5 . If the result is zero or less, enter -0-, skip lines 8 through 14 , and enter -0 - on line 15 8a Nondeductible expenses b Depletion for oil and gas c Business credits (sections 50(c)(1) and (5)) 9 Add lines 8a through 8c 10 Stock basis before loss and deduction items. Subtract line 9 from line 7 . If the result is zero or less, enter - 0 -, skip lines 11 through 14 , and enter -0 - on line 15 11 Allowable loss and deduction items. Enter the amount from line 47, column (c) 12 Debt basis restoration (see net increase in instructions for line 23) 13 Other items that decrease stock basis 14 Add lines 11,12 , and 13 \begin{tabular}{l|ll} Part II & Shareholder Debt Basis \\ \hline \end{tabular} S Corporation Shareholder Stock and Debt Basis Limitations Attach to your tax return. Go to www.irs.gov/Form7203 for instructions and the latest information. OMB No. 1545-2302 Attachment Sequence No. 203 Identifying number I B Employer identification number \begin{tabular}{|c|c|} \hline 3a & 2,933. \\ \hline 3b & \\ \hline 3c & \\ \hline 3d & \\ \hline 3e & \\ \hline 3f & \\ \hline 3g & \\ \hline 3h & \\ \hline 3i & \\ \hline 3j & \\ \hline 3k & \\ \hline 3l & \\ \hline 3m & \\ \hline \end{tabular} \begin{tabular}{|l|l} \hline 1 & 8,108 \\ \hline 2 & \\ \hline \end{tabular} 202501 12-19-22 LHA For Paperwork Reduction Act Notice, see separate instructions. Form 7203 (12-2022) 17 BIDEN JR., JOSEPH R JOSEPH R. BIDEN JR. \& JILL T. BIDEN BIDEN JR., JOSEPH R Form 8959 Additional Medicare Tax If any line does not apply to you, leave it blank. See separate instructions. Attach to Form 1040, 1040-SR, 1040-NR, 1040-PR, or 1040-SS. Go to www.irs.gov/Form 8959 for instructions and the latest information. OMB No. 1545-0074 2022 Attachment Sequence No. 71 Department of the Treasury Internal Revenue Service Name(s) shown on return JOSEPH R. BIDEN JR. \& JILL T. BIDEN Your social security number Part I Additional Medicare Tax on Medicare Wages 1 Medicare wages and tips from Form W-2, box 5. If you have more than one Form W-2, enter the total of the amounts from box 5 2 Unreported tips from Form 4137, line 6 3 Wages from Form 8919, line 6 4 Add lines 1 through 3 5 Enter the following amount for your filing status: Married filing jointly Married filing separately Single, Head of household, or Qualifying surviving spouse $250,000 Subtract line 5 from line 4 . If zero or less, enter -0 - $125,000 5 250,000 6 241,530 7 Additional Medicare Tax on Medicare wages. Multiply line 6 by 0.9%(0.009). Enter here and go to Part II Part II Additional Medicare Tax on Self-Employment Income 8 Self-employment income from Schedule SE (Form 1040), Part I, line 6. If you had a loss, enter -0- (Form 1040-PR or 1040-SS filers, see instructions.) 9 Enter the following amount for your filing status: Married filing jointly Married filing separately Single, Head of household, or Qualifying surviving spouse $250,000 Enter the amount from line 4 Subtract line 10 from line 9 . If zero or less, enter -0 - Subtract line 11 from line 8 . If zero or less, enter -0 - Additional Medicare Tax on self-employment income. Multiply line 12 by 0.9%(0.009). Enter here and go to Part III Part III Additional Medicare Tax on Railroad Retirement Tax Act (RRTA) Compensation 14 Railroad retirement (RRTA) compensation and tips from Form(s) W-2, box 14 (see instructions) 15 Enter the following amount for your filing status: Married filing jointly Married filing separately Single, Head of household, or Qualifying surviving spouse 16 Subtract line 15 from line 14 . If zero or less, enter -0- - 8 Self-employment income from Schedule SE (Form 1040), Part I, Iine 6 . 17 Additional Medicare Tax on railroad retirement (RRTA) compensation. Multiply line 16 by 0.9%(0.009). Enter here and go to Part IV Part IV Total Additional Medicare Tax 18 Add lines 7, 13, and 17. Also include this amount on Schedule 2 (Form 1040), line 11 (Form 1040-PR or 1040-SS filers, see instructions), and go to Part V \begin{tabular}{|c|l|} \hline 8 & \\ \hline & \\ \hline 9 & \\ \hline 10 & \\ \hline 11 & \\ \hline \end{tabular} 19 Medicare tax withheld from Form W-2, box 6 . If you have more than one Form W-2, enter the total of the amounts from box 6 20 Enter the amount from line 1 21 Multiply line 20 by 1.45%(0.0145). This is your regular Medicare tax withholding on Medicare wages 13 BIDEN JR., JOSEPH R Form 7203 (Rev. 12-2022) \begin{tabular}{|l|l|l|} \hline Part II & Shareholder Debt Basis (continued) \\ \hline \end{tabular} Page 2 result is zero or less, enter -0- Section C - Gain on Loan Repayment 32 Repayment. Enter the amount from line 19 33 Nontaxable repayments. Enter the amount from line 26 34 Reportable gain. Subtract line 33 from line 32 \begin{tabular}{|l|l|l|} \hline Part III & Shareholder Allowable Loss and Deduction Items \end{tabular} \begin{tabular}{|c|c|c|c|c|c|} \hline Description & \begin{tabular}{l} (a) Current \\ year losses \\ and deductions \end{tabular} & \begin{tabular}{l} (b) Carryover \\ amounts \\ (column (e)) from \\ the previous year \end{tabular} & \begin{tabular}{l} (c) Allowable \\ loss from \\ stock basis \end{tabular} & \begin{tabular}{l} (d) Allowable \\ loss from \\ debt basis \end{tabular} & \begin{tabular}{l} (e) Carryover \\ amounts \end{tabular} \\ \hline \multicolumn{6}{|l|}{35 Ordinary business loss } \\ \hline \multicolumn{6}{|l|}{36 Net rental real estate loss } \\ \hline \multicolumn{6}{|l|}{37 Other net rental loss } \\ \hline \multicolumn{6}{|l|}{38 Net capital loss } \\ \hline \multicolumn{6}{|l|}{39 Net section 1231 loss } \\ \hline \multicolumn{6}{|l|}{40 Other loss } \\ \hline \multicolumn{6}{|l|}{41 Section 179 deductions } \\ \hline \multicolumn{6}{|l|}{42 Charitable contributions } \\ \hline \multicolumn{6}{|l|}{43 Investment interest expense } \\ \hline \multicolumn{6}{|c|}{44 Section 59(e)(2) expenditures \( \ldots \ldots \ldots \ldots \ldots \ldots . . . . . .} \). \\ \hline \\ \hline \multicolumn{6}{|l|}{46 Foreign taxes paid or accrued } \\ \hline \begin{tabular}{l} 47 Total loss. Add lines 35 through 46 \\ for each column. Enter the total loss in \\ column (c) on line 11 and enter the total \\ loss in column (d) on line 30 \end{tabular} & & & & & \\ \hline \end{tabular} Form 7203 (12-2022) 202502. 12-07-22 LHA 22 BIDEN JR., JOSEPH R JOSEPH R. BIDEN JR. \& JILL T. BIDEN Calendar year taxpayers having no household employees in 2022 don't have to complete this form for 2022. A Did you pay any one household employee cash wages of $2,400 or more in 2022 ? (If any household employee was your spouse, your child under age 21 , your parent, or anyone under age 18, see the line A instructions before you answer this question.) X Yes. Skip lines B and C and go to line 1a. No. Go to line B. B Did you withhold federal income tax during 2022 for any household employee? Yes. Skip line C and go to line 7 . No. Go to line C. C Did you pay total cash wages of $1,000 or more in any calendar quarter of 2021 or 2022 to all household employees? (Don't count cash wages paid in 2021 or 2022 to your spouse, your child under age 21, or your parent.) No. Stop. Don't file this schedule. 1040 Department of the Treasury - Internal Revenue Service 2022 OMB No. 1545-0074 IRS Use Only - Do not write or staple in this space. U.S. Individual Income Tax Return 7 Head of household (HOH) Qualifying surviving spouse (QSS) Filing Status Check only If you checked the MFS box, enter the name of your spouse. If you checked the HOH or QSS box, enter the child's name if the qualifying person is one box. a child but not your dependent \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{2}{|c|}{\begin{tabular}{l} Your first name and middle initial \\ JOSEPH R. \end{tabular}} & \multicolumn{2}{|l|}{ Last name } & Your social security number \\ \hline \multicolumn{2}{|c|}{ If joint return, spouse's first name and middle initial } & \multicolumn{2}{|l|}{ BIDEN } & Spouse's social security number \\ \hline \multicolumn{3}{|c|}{ Home address (number and street). If you have a P.O. box, see instructions. } & Apt. no. & \multirow{2}{*}{\begin{tabular}{l} Presidential Election Campaign \\ Check here if you, or your \\ spouse if filing jointly, want $3 to \\ go to this fund. Checking a box \\ below will not change your tax or \end{tabular}} \\ \hline \multicolumn{3}{|c|}{ City, town, or post office. If you have a foreign address, also complete spaces below. } & \begin{tabular}{l|l} State & ZIP code \end{tabular} & \\ \hline \multicolumn{2}{|c|}{ Foreign country name } & Foreign province/state/county & Foreign postal code & X You Xpouse \\ \hline \begin{tabular}{l} Digital \\ Assets \\ \end{tabular} & \multicolumn{3}{|c|}{\begin{tabular}{l} At any time during 2022, did you: (a) receive (as a reward, award, or payment for property or services); or (b) sell, \\ exchange, gift, or otherwise dispose of a digital asset (or a financial interest in a digital asset)? (See instructions.) \end{tabular}} & Yes X No \\ \hline \begin{tabular}{l} tandard \\ leduction \end{tabular} & \begin{tabular}{l} Someone can claim: You as a dep \\ Spouse itemizes on a separate ret \end{tabular} & \begin{tabular}{l} lent Your spouse as a dependent \\ or you were a dual-status alien \end{tabular} & & \\ \hline \end{tabular} Age/Blindness You: Were born before January 2, 1958 Are blind Spouse: Was born before January 2, 1958 Is blind LHA For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions. Form 1040 (2022) 213921121522 2 BIDEN JR., JOSEPH R JOSEPH R. BIDEN JR. \& JILL T. BIDEN \begin{tabular}{llll} \hline \hline FORM 1040 & SOCIAL SECURITY BENEFITS WORKSHEET & S \\ \hline \end{tabular} CHECK ONLY ONE BOX: A. SINGLE, HEAD OF HOUSEHOLD, OR QUALIFYING SURVIVING SPOUSE X B. MARRIED FILING JOINTLY C. MARRIED FILING SEPARATELY AND LIVED WITH YOUR SPOUSE AT ANY TIME DURING 2022 D. MARRIED FILING SEPARATELY AND LIVED APART FROM YOUR SPOUSE FOR ALL OF 2022 1. ENTER THE TOTAL AMOUNT FROM BOX 5 OF ALL YOUR FORMS SSA-1099 AND RRB-1099. ALSO, ENTER THIS AMOUNT ON FORM 1040, LINE 6A IF YOU CHECKED BOX B: TAXPAYER AMOUNT SPOUSE AMOUNT 38,981 . 19,484 . 2. MULTIPLY LINE 1 BY 50% ( 0.50) 3. ADD THE AMOUNTS ON FORM 1040, LINES 1Z, 2A, 2B, 3B, 4B, 5B, 7 AND 8. IF FILING FORM 8815, DON'T INCLUDE THE AMOUNT FROM LINE 2B. INSTEAD, USE THE AMOUNT FROM SCHEDULE B, LINE 2 . DO NOT INCLUDE ANY AMOUNTS FROM BOX 5 OF FORMS SSA-1099 OR RRB-1099 4. ENTER THE AMOUNT OF ANY EXCLUSIONS FROM FOREIGN EARNED INCOME, FOREIGN HOUSING, INCOME FROM U.S. POSSESSIONS, OR INCOME FROM PUERTO RICO BY BONA FIDE RESIDENTS OF PUERTO RICO THAT YOU CLAIMED 5. ADD LINES 2, 3, AND 4 6. ADD THE AMOUNTS FROM SCHEDULE 1, LINES 11 THROUGH 20, AND 23 AND 25 7. SUBTRACT LINE 6 FROM LINE 5 8. ENTER: $25000. IF YOU CHECKED BOX A OR D, OR $32000.IFYOUCHECKEDBOXB,OR \$-0- IF YOU CHECKED BOX C 9. IS THE AMOUNT ON LINE 8 LESS THAN THE AMOUNT ON LINE 7? [ ] NO. STOP. NONE OF YOUR SOCIAL SECURITY BENEFITS ARE TAXABLE. ENTER -0- ON FORM 1040, LINE 6B. IF YOU ARE MARRIED FILING SEPARATELY AND YOU LIVED APART FROM YOUR SPOUSE FOR ALL OF 2022, BE SURE YOU ENTERED 'D' TO THE RIGHT OF THE WORD "BENEFITS" ON LINE 6A. [X] YES. SUBTRACT LINE 8 FROM LINE 7 10. ENTER $9000. IF YOU CHECKED BOX A OR D, $12000.IFYOUCHECKEDBOXB \$-0- IF YOU CHECKED BOX C 11. SUBTRACT LINE 10 FROM LINE 9. IF ZERO OR LESS, ENTER -0- 12. ENTER THE SMALLER OF LINE 9 OR LINE 10 13. ENTER ONE HALF OF LINE 12 14. ENTER THE SMALLER OF LINE 2 OR LINE 13 15. MULTIPLY LINE 11 BY 85\% (.85). IF LINE 11 IS ZERO, ENTER -0- 16. ADD LINES 14 AND 15 17: MULTIPLY LINE 1 BY 85\% (.85) 18. TAXABLE BENEFITS. ENTER THE SMALLER OF LINE 16 OR LINE 17 * ALSO ENTER THIS AMOUNT ON FORM 1040, LINE 6B COLUMNS: Column A is reserved for the spouse of those couples choosing filing status 4. (Reconcile your Federal totals to the appropriate individual. See Page 9 worksheet.) Taxpayers using filing statuses 1,2, 3, or 5 are to complete Column B only. DE SCHEDULE II - EARNED INCOME TAX CREDIT (EITC) Complete the Earned Income Tax Credit for each child YOU CLAIMED the Earned Income Credit for on your federal return. QUALIFYING CHILD INFORMATION 7a. CHILD'S FIRST NAME 7b. CHILD'S LAST NAME 8. CHILD'S SSN 9. CHILD'S DATE OF BIRTH 10. Was the child under age 24 at the end of 2022, a student, and younger than you CHILD 1 (or your spouse, if filing jointly)? 11. Was the child permanently and totally disabled during any part of 2022 ? Yes No CHILD 1 Yes No No Yes Yes CHILD 2 No No CHILD 2 Yes CHILD 3 . \begin{tabular}{cc} Yes & No \\ CHILD 2 \\ Yes & No \end{tabular} 12. DELAWARE STATE INCOME TAX LESS NON-REFUNDABLE CREDITS - Enter the higher tax amount from Column A or Column B of Form PIT-RES Line 32 13. FEDERAL EARNED INCOME TAX CREDIT (EITC) - Enter amount from IRS form 1040 or 1040-SR, Line 27 14. REFUNDABLE EITC CALCULATION - Multiply Line 130.045 and enter here 15. NON-REFUNDABLE EITC CALCULATION - Multiply Line 130.20 and enter here 16. REFUNDABLE EITC - If Line 14 is greater than or equal to Line 12 , enter the amount from Line 14 here and on Line 33 of Form PIT-RES and check the refundable box on Line 33 of Form PIT-RES 17. NON-REFUNDABLE EITC - If Line 14 is less than Line 12, compare Line 12 to Line 15, enter the smaller amount here and on Line 33 of Form PIT-RES, and check the non-refundable box on Line 33 of Form PIT-RES \begin{tabular}{ll} 12. & .00 \\ 13. & .00 \\ 14. & .00 \\ 15. & .00 \end{tabular} 16. 17. No CHILD 3 Yes No .00 .00 .00 .00 .00 .00 17. DE SCHEDULE III - CONTRIBUTIONS TO SPECIAL FUNDS See the instructions for ALL required documentation to attach. See instructions for a description of each worthwhile fund listed below. 18. A. Non-Game Wildlife B. Bau Biden Fund C. Emergency Housing D. Breast Cancer Edu. E. Organ Donations F. Diabetes Education G. Veterans Home .00 .00 .00 .00 .00 .00 .00 H. DE National Guard I. Juvenile Diabetes Fund J. Multiple Sclerosis Soc. K. Ovarian Cancer Fnd L. 21st Fund for Children M. White Clay Creek N. Home of the Brave .00 .00 .00 .00 .00 .00 .00 O. Senior Trust Fund P. Veterans Trust Fund Q. Protect DE's Chld Fnd R. Food Bank of DE S. DE Hab For Humanity T. B+ Childhood Cancer U. Combined Campaign for Justice .00 .00 .00 .00 .00 .00 .00 19. Enter the total Contribution amount here and on Form PIT-RES, Line 42 19. .00 This page MUST be sent in with your Delaware return if any of the schedules (above) are completed. SCHEDULE B (Form 1040) Department of the Treasury Internal Revenue Service Name(s) shown on return Interest and Ordinary Dividends Go to www.irs.gov/ScheduleB for instructions and the latest information. Attach to Form 1040 or 1040 -SR. Attach to Form 1040 or 1040 -SR. JOSEPH R. BIDEN JR. \& JILL T. BIDEN Part l Interest Note: If you received a Form 1099-INT, Form 1099-OID, or substitute statement from a brokerage firm, list the firm's name as the payer and enter the total interest shown on that form. Note: If you received a Form 1099-DIV or substitute statement from a brokerage firm, list the firm's name as the payer and enter the ordinary dividends shown on that form. 6 Add the amounts on line 5. Enter the total here and on Form 1040 or 1040-SR, line 3b Note: If line 6 is over $1,500, you must complete Part III. Part II Ordinary Dividends 2 Add the amounts on line 1 3 Excludable interest on series EE and I U.S. savings bonds issued after 1989. Attach Form 8815 4 Subtract line 3 from line 2. Enter the result here and on Form 1040 or 1040-SR, line 2b Note: If line 4 is over $1,500, you must complete Part III. 5 List name of payer List name of payer. If any interest is from a seller-financed mortgage and the buyer used the property as a personal residence, see the instructions and list this interest first. Also, show that buyer's social security number and address MANUFACTURERS AND TRADERS TRUST COMPANY MANUFACTURERS AND TRADERS TRUST COMPANY MANUFACTURERS AND TRADERS TRUST COMPANY MASSACHUSETTS MUTUAL LIFE INSURANCE CO MASSACHUSETTS MUTUAL LIFE INSURANCE CO MASSACHUSETTS MUTUAL LIFE INSURANCE CO MASSACHUSETTS MUTUAL LIFE INSURANCE CO WSFS BANK PNC You must complete this part if you (a) had over $1,500 of 1, $00 of taxable interest or ordinary dividends; (b) had a as a bank account (such , are you required to file FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR), requirements and exceptions to those requirements b If you are required to file FinCEN Form 114, list the name(s) of the foreign country(-ies) where the financial account(s) are located 8 During 2022, did you receive a distribution from, or were you the grantor of, or transferor to, a foreign trust? If "Yes," you may have to file Form 3520. See instructions \begin{tabular}{|c|c|c|c|} \hline \begin{tabular}{l} Part III \\ Foreign \end{tabular} & \begin{tabular}{l} You must complete this part if you (a) had over $1,500 of taxable interest or ordinary dividends; (b) had a \\ foreign account; or (c) received a distribution from, or were a grantor of, or a transferor to, a foreign trust. \end{tabular} & Yes & No \\ \hline \begin{tabular}{l} Accounts \\ and Trusts \end{tabular} & \begin{tabular}{l} 7a At any time during 2022 , did you have a financial interest in or signature authority over a financial account (such \\ as a bank account, securities account, or brokerage account) located in a foreign country? See instructions \end{tabular} & & X \\ \hline \begin{tabular}{l} Caution: If \\ required, failure to file \\ Fin CEN Form 114 may \\ result in substantial \\ penalties. Additionally, \end{tabular} & \begin{tabular}{l} If "Yes," are you required to file FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR), \\ to report that financial interest or signature authority? See FinCEN Form 114 and its instructions for filing \\ requirements and exceptions to those requirements \end{tabular} & & \\ \hline \begin{tabular}{l} you may be required \\ to file Form 8938, \\ Statement of Specified \end{tabular} & \begin{tabular}{l} b If you are required to file FinCEN Form 114, list the name(s) of the foreign country(-ies) where the financial \\ account(s) are located \end{tabular} & & \\ \hline \begin{tabular}{l} Foreign Financial \\ Assets. See instr. \\ 227501120722 \\ \end{tabular} & \begin{tabular}{l} 8 During 2022, did you receive a distribution from, or were you the grantor of, or transferor to, a foreign trust? \\ If "Yes," you may have to file Form 3520. See instructions \end{tabular} & & X \\ \hline \end{tabular} 9 BIDEN JR., JOSEPH R DIVISIONOFREVENUE PIT-RES DELAWARE INDIVIDUAL RESIDENT INCOME TAX RETURN COLUMNS: Column A is for Spouse information, Filing status 4 only. All other filing status use Column B. 25. TOTAL TAX - Add Line 23 and Line 24 26a. PERSONAL CREDITS II you are Fllino Status 3, see instructions. II you use Flino Status 4, enter the Enter number of exemptions 2$110 total lor each appropriate column. All others enter total in Columin B. On Line 26a, enter the number of exemptions for: Column A 1 Column B 1 25. COLUMN A 4918.0025. COLUMN B 24105.00 X Self 60 or over (Column B) X 26b. CHECK BOXES Spouse 60 or over (Column A) Enter number of boxes checked on Line 26b2$110 27. TAX IMPOSED BY OTHER STATES (MUst altaoh copy of PIT-RSS and other state return.) 28. VOLUNTEER FIREFIGHTER CO. Spouse (Column A) Self (Column B) [nter credil amount 26a. 110.0026a. 110.00 29. OTHER NON-REFUNDABLE CREDITS (Soo instructions) 26b. 27. 110.0026b 110.00 28. 3139.0027 . .00 .00 30. CHILD CARE CREDIT. Must attach Form 2441. (Enter 50% of Federal credit) 29. .0028. .00 31. TOTAL NON-REFUNDABLE CREDITS (See instruetions) 30 . .0029 . .00 31. .0030 . 3359.0031 . 32. 1559.0032 . .00 32. BALANCE - Subtract Line 31 from Line 25. If Line 31 is greater than Line 25, enter 0. 33. EARNED INCOME TAX CREDIT. REFUNDABLE NON-REFUNDABLE (Sse instructions) 33. .0033 . 672.0034 . .00 34. .00 34. DELAWARE TAX WITHHELD (Attach W2s/1099s) 35. .0035 . .00 35. ESTIMATED TAX PAID \& PAYMENTS WITH EXTENSIONS 36. S CORP PAYMENTS 36. .00 37. REFUNDABLE BUSINESS CREDITS 37. .00 38. CAPITAL GAINS TAX PAYMENTS (Attach Form REW-EST) 38. .00 39. TOTAL REFUNDABLE CREDITS for amendes return, enter Line 39 ithen procesad to Line 47 on pege 3 (All else, see instructions) 39. .00 40. .0036 . .0037 . .0038. 672.0039 . .00 40. BALANCE DUE II Line 33 plus Line 39 is less than or Equal to Line 32 , Subtrast tha sum of Line 33 and Lina 39 liom Line 32. 41. 887.0040 . .00 41. OVERPAYMENT I I Line 33 plus Line 39 is greater than Lhe 32 , Subract Line 32 from the sum of Line 33 and Line 39. .0041. .00 42. CONTRIBUTIONS TO SPECIAL FUNDS. If electing a contribution, complete and attach PIT-RSS. 43. AMOUNT OF LINE 41 TO BE APPLIED TO 2023 ESTIMATED TAX ACCOUNT 44. PENALTIES AND INTEREST DUE. If Line 40 is greater than $800, see estimated tax instructions 45. NET BALANCE DUE. For Flling Status 4 , see instructions, For all other filing statuses Add Line 40,Lln42, and Line 44. 46. NET REFUND. For Filling Status 4 , see instruotions. For all other filing statuses, subtract Line 42 , Line 43 , and Line 44 from Line 41 . .00 42.43..00.00 44. .00 45. .00 46. 10.00 SECTION E - DIRECT DEPOSIT INFORMATION ACCOUNT TYPE ROUTING NUMBER CHECKING SAVINGS ACCOUNT NUMBER Is this relund going to or through an account thal is located oulside of the Uniled Sllas? YES NO DMV STATE ID \# BE SURE TO GGN YOUR RETURN BELOW AND KEEP A COPY FOR YOUR RECORDS Under penaltief of perjury, I declare that I have examined this roturn, Including agcompanying HOME PHONE NUMBER BUSINESS PHONE NUMBER EMAIL ADDRESS PAID PREPARER INFORMATION PAID PREPARER SIGNATURE DATE ADDRESS CITY STATE ZIP CODE EIN, SSN or PTIN PHONE NUMBER EMAIL ADDRESS BALANCE DUE WITH PAYMENT ENCLOSED (LINE45) MAIL COMPLETED FORM TO: PO Box 508, Wilmington, DE of Revenue Make check payable to. Make check payable to: Delaware Division of Revenue NET REFUND (LINE46) MAIL COMPLETED FORM TO: Delaware Division of Revenue Wilmington, DE 19899-8710 OTHER RETURNS MAIL COMPLETED FORM TO: Delaware Division of Rievenue Wilminglon, DE 19899-8711 PLEASE REMEMBER TO ATTACH W-2, 1099-R AND APPROPRIATE SUPPORTING SCHEDULES WHEN FILING YOUR RETURN Page ? \begin{tabular}{l|l} SCHEDULE 1 & Additional Income and Adjustments to Income \end{tabular} (Form 1040) Department of the Treasury Internal Revenue Service Attach to Form 1040, 1040-SR, or 1040-NR. Go to www.irs.gov/Form 1040 for instructions and the latest information. OMB No. 1545-0074 2022 Attachment Sequence No. 01 Your social security number JOSEPH R. BIDEN JR. \& JILL T. BIDEN Part I Additional Income 1 Taxable refunds, credits, or offsets of state and local income taxes 2a Alimony received b Date of original divorce or separation agreement (see instructions) 3 Business income or (loss). Attach Schedule C 4 Other gains or (losses). Attach Form 4797 5 Rental real estate, royalties, partnerships, S corporations, trusts, etc. Attach Schedule E 6 Farm income or (loss). Attach Schedule F 7 Unemployment compensation 8 Other income: a Net operating loss b Gambling c Cancellation of debt d Foreign earned income exclusion from Form 2555 e Income from Form 8853 f Income from Form 8889 g Alaska Permanent Fund dividends h Jury duty pay i Prizes and awards j Activity not engaged in for profit income k Stock options I Income from the rental of personal property if you engaged in the rental for profit but were not in the business of renting such property m Olympic and Paralympic medals and USOC prize money (see instructions) n Section 951(a) inclusion (see instructions) - Section 951A(a) inclusion (see instructions) p Section 461 (I) excess business loss adjustment q Taxable distributions from an ABLE account (see instructions) r Scholarship and fellowship grants not reported on Form W-2 s Nontaxable amount of Medicaid waiver payments included on Form 1040, line 1a or 1d t Pension or annuity from a nonqualifed deferred compensation plan or a nongovernmental section 457 plan u Wages earned while incarcerated z Other income. List type and amount: 9. Total other income. Add lines 8a through 8z 10 Combine lines 1 through 7 and 9. Enter here and on Form 1040, 1040-SR, or 1040-NR, line 8 LHA For Paperwork Reduction Act Notice, see your tax return nstructions. \begin{tabular}{|c|l|} \hline 8a & \\ \hline 8b & \\ \hline 8c & \\ \hline 8d & \\ \hline 8e & \\ \hline 8f & \\ \hline 8g & \\ \hline 8h & \\ \hline 8i & \\ \hline 8j & \\ \hline 8k & \\ \hline & \\ \hline 8l & \\ \hline & \\ \hline 8m & \\ \hline 8n & \\ \hline 8o & \\ \hline 8p & \\ \hline 8q & \\ \hline 8r & \\ \hline 8s & \\ \hline 8t & \\ \hline 8u & \\ \hline & \\ \hline \end{tabular} \begin{tabular}{|c|c} \hline 1 & 0 \\ \hline 2a & \\ \hline 3 & \\ \hline 4 & \\ \hline 5 & \\ \hline 6 & \\ \hline 7 & \\ \hline 9 & \\ \hline 10 & \\ \hline \end{tabular} Schedule 1 (Form 1040) 2022 214141120622 4 BIDEN JR., JOSEPH R 7203 Form (Rev. December 2022) Department of the Treasury Internal Revenue Service Name of shareholder JILL T. BIDEN A Name of S corporation GIACOPPA CORP C Stock block (see instructions): D Check applicable box(es) to indicate how stock was acquired: (1) Original shareholder (2) Purchased (3) Inherited (4) Gift (5) Other: E Check if you have a Regulations section 1.1367-1 (g) election in effect during the tax year for this S corporation \begin{tabul