fill form 1040, schedule 1 for me

Please complete the 2020 federal income tax return for Magdalena Smith. Ignore the requirement to attach the form(s) W2 to the front page of the Form 1040. If Required information is missing, use reasonable assumptions to fill in the gaps.

Magdelena Smith has undergone some major changes in her life recently. In 2018, at the age of 46, her husband, Roger, passed away. Magdelena has not remarried as of the end of 2020. Magdelena currently lives in Bedford, Pennsylvania. She was living in Pittsburgh when her husband passed away but she moved back to her childhood home so she could get help from her family raising her children. Magdelena was employed in Pittsburgh early in the year but left that job and relocated 100 miles away to pursue a new life and start her new job. Magdelena has three children (ages as of the end of the year): Alyssa (23), Tyler (16) and Connor (11). Magdelena would like to determine her federal income tax under the filing status that is most advantageous for her.

Magdelena reported the following information:

• Magdelenas social security number is 294-83-2845
• Alyssas social security number is 824-84-8456
• Tylers social security number is 824-34-9584
• Connors Social Security number is 824-56-2984
• Magdelenas mailing address is 623 S. Liberty Road Bedford, Pennsylvania 15522

Alyssa is unmarried and a full-time graduate student at Penn State University (PSU) (EI 33-9876543). PSUs address is 1250 Happy Valley State College, PA 16801. She received her bachelors degree the year her father passed away. This year represents her fifth year of full-time higher education schooling. Alyssa works part-time in State College to help with some of her living expenses. Alyssa earned $2,300 in gross income during the year and had her income tax return prepared on campus by Volunteer Income Tax Assistance (VITA) volunteers. Magdelena provided support for Alyssa including paying for rent, books, tuition, food, clothes, medicine, and other support items. In total, Magdelena provided $12,700 of support for the year. PSU provided Alyssa with a Form 1098-T at year end.

Alyssas higher education expenses for her university studies were as follows:

Tuition $7,000

Books $2,500

In order for Magdelena to maintain a full-time job, she sends Connor to a day care program after school five days a week. During the year, Magdelena paid the day care operator $4,650 for Connors care.

The day care details are as follows:

Horizon Day Care

452 S. Patriot Road

Bedford, PA 15522

EIN: 43-6598324

Magdelenas W2s for the year reported the following:

Employer	Gross Wages	Federal Income Tax Withholding	State Income Tax Withholding
Juniata Development Corporation	$48,435	$1,100	$700
Pittsburgh Real Estate	$2,450	$200	$125

Magdelenas employer withheld all applicable and appropriate payroll taxes.

On January 1, 2019 (prior year0, Magdelena started a photography business in which she takes bridal and wedding photographs. She does not do any of the professional printing. However, she provided all the digital files to her clients on a password-protected web site as part of her service. This unique service, along with her skill and reputation, has allowed her to earn additional money on the weekends, primarily in the summer, to help support her daughter in college. Magdelena rents all the camera equipment and odes not currently own any equipment herself. The photography business uses the cash method of accounting. The business did not have any obligation to file a Form 1099 to any payee during the year. Magdelena reported the following revenue and expenses for her business this year:

Gross Revenue $7,000

Photography supplies $460

Camera Rental $1,050

Web Site hosting fee $250

Magdelena also received the following amounts in 2020:

Life Insurance payment Mutual Life (Mothers Passing)	$150,000
Cash gift from her father	$ 5,000
Interest Income-First Bank of Bedford	$ 410
Interest Income General Electric Bond	$ 2,900
Interest Income Bedford School District	$ 2,600
Interest Income Johnstown Rural Improvement District Bond	$ 1,400
PA State Income Tax Refund*	$ 325

Refund was from state tax she paid in 2019. Magdelena deducted all her state taxes as itemized deductions, and received full tax benefits for the deductions, on her 2019 federal tax return.

Magdelena did not own, control, or manage any foreign bank accounts, nor was she a grantor or beneficiary of a foreign trust during the year.

Magdelena made the following payments in 2020.

Dentist (unreimbursed by Insurance)	$1,500
Doctors (unreimbursed by insurance)	$ 475
Prescriptions (unreimbursed by insurance)	$ 255
Real Property taxes on residence	$ 950
Vehicle Registration fee based upon age of vehicle	$ 175
Mortgage interest on principal residence (Form 1098 received)	$7,245
Contribution to the American Lung Association	$ 600
Contribution to the Habitat for Humanity	$1,000
Contributions to the Methodist Church of PA	$3,000
Contributions to Penn State University	$ 400

Magdelena wants to contribute to the Presidential Election Campaign Fund. She would like to receive a refund (if any) of any tax she may have overpaid for the year. Her preferred method of receiving the refund is by check.