For your first assignment in the Individual Taxation department, your new boss wants you to process Form 1040 for Angela Anderson. All amounts are totals for the year. Facts: Taxpayer: Angela Anderson Address: 123 Apple Tree Lane Cincinnati, Ohio 44000 Social Security Number: 987-65-4321 Date of Birth: April 14, 2000 Angela is a part-time college student who also works as a restaurant host for about 30 hours per week. She is on her own and is not a dependent of her parents. She has never been married and does not have any children. She attends college part time and works part time. For last year, Angela's W-2 from The Big Bopper restaurant reported $30,000.00 in gross wages, $3,000.00 federal tax withholding, and FICA withholding of $2,295.00. In addition, Angela received Form 1099-INT with $150.00 in interest income. Go the IRS website, at irs.gov, and get a Form 1040 and instructions. Use these, with the facts above, to prepare a Form 1040 for Angela for last year (the last full calendar year before the calendar year in which you are taking this course. For example, if you are taking the course in 2020, prepare her 2019 return, etc.). Remember to consider the standard deduction. (back)

a Employee's social security number 987-65-4321 b Employer identification number (EIN) 30-1357913 Emplover's name, address. and ZIP code The Big Bopper Restaurant. 6299 Hamburger Lane Cincinnati, OH 44000 d Control number e Employee's first name and initial Angela A. Anderson 123 Apple Tree Lane Cincinnati, OH 44000 f Employee's address and ZIP code 15 State Employer's state ID number Form W-2 Wage and Tax Statement Copy 1-For State, City, or Local Tax Department CMB No. 1545-0008 1 Wages, tips, other compensation $30,000.00 3 Social security wages $30,000.00 5 Medicare wages and tips $30,000.00 7 Social security tips Suff, 11 Nonqualified plans 13 Story employe 14 Other 16 State wages, tips, etc. 17 State income tax Last name 2 Federal income tax withheld $3,000.00 4 Social security tax withheld $1,860.00 6 Medicare tax withheld $435.00 8 Allocated tips 10 Dependent care benefits. 12a Petrement Third-party 12b sickpay 12c 12d 18 Local wages, tips, etc. 19 Local income tax 20 Locality name Department of the Treasury-Internal Revenue Service $1040 Department of the Treasury - Internal Revenue Service (99) U.S. Individual Income Tax Return 2021 OMB No. 1545-0074 IRS Use Only-Do not write or staple in this space. Married filing separately (MFS) Filing Status Single Married filing jointly Head of household (HOH) Qualifying widow (er) (QW) If you checked the MFS box, enter the name of your spouse. If you checked the HOH or QW box, enter the child's name if the qualifying person is a child but not your dependent Check only one box. Your first name and middle initial Last name Your social security number If joint return, spouse's first name and middle initial Last name Spouse's social security number Home address (number and street). If you have a P.O. box, see instructions. Apt. no. 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 City, town, or post office. If you have a foreign address, also complete spaces below. State ZIP code Foreign country name Foreign province/state/county Foreign postal code your tax or refund. You Spouse No Yes At any time during 2021, did you receive, sell, exchange, or otherwise dispose of any financial interest in any virtual currency? Standard Someone can claim: You as a dependent Deduction Your spouse as a dependent Spouse itemizes on a separate return or you were a dual-status alien Age/Blindness You: Were born before January 2, 1957 Dependents (see instructions): Are blind Spouse: (2) Social security number Was born before January 2, 1957 (3) Relationship to you Is blind (4) if qualifies for (see instructions): Child tax credit Credit for other dependents (1) First name Last name If more than four dependents, see instructions and check here 1 1 Wages, salaries, tips, etc. Attach Form(s) W-2 Attach 2a Tax-exempt interest 2a b Taxable interest 2b Sch. B if 3a Qualified dividends 3a b Ordinary dividends 3b required. 4a IRA distributions 4a b Taxable amount. 4b 5a Pensions and annuities 5a b Taxable amount. 5b 6a Social security benefits 6a b Taxable amount. 6b Standard Deduction for- 7 Capital gain or (loss). Attach Schedule D if required. If not required, check here 7 Single or 8 Other income from Schedule 1, line 10 8 Married filing separately, $12,550 9 9 Add lines 1, 2b, 3b, 4b, 5b, 6b, 7, and 8. This is your total income Adjustments to income from Schedule 1, line 26 10 10 11 11 Married filing jointly or Qualifying widow(er), $25,100 Head of household, $18,800 Subtract line 10 from line 9. This is your adjusted gross income Standard deduction or itemized deductions (from Schedule A) 12a 12a b Charitable contributions if you take the standard deduction (see instructions) 12b Add lines 12a and 12b. 12c If you checked 13 13 Qualified business income deduction from Form 8995 or Form 8995-A Add lines 12c and 13 any box under Standard Deduction, 14 14 15 Taxable income. Subtract line 14 from line 11. If zero or less, enter -0-. 15 see instructions. For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions. Cat. No. 11320B U Form 1040 (2021) Form 1040 (2021) 16 Tax (see instructions). Check if any from Form(s): 18814 2 4972 3 Amount from Schedule 2, line 3 17 18 Add lines 16 and 17. 19 Nonrefundable child tax credit or credit for other dependents from Schedule 8812 Amount from Schedule 3, line 8 20 20 21 Add lines 19 and 20 . . 21 22 Subtract line 21 from line 18. If zero or less, enter -0- 22 23 23 Other taxes, including self-employment tax, from Schedule 2, line 21 24 24 Add lines 22 and 23. This is your total tax 25 Federal income tax withheld from: Form(s) W-2 . 25a 25b Form(s) 1099. Other forms (see instructions) 25c Add lines 25a through 25c. 25d 26 26 2021 estimated tax payments and amount applied from 2020 return Earned income credit (EIC). 27a 27a Check here if you were born after January 1, 1998, and before January 2, 2004, and you satisfy all the other requirements for taxpayers who are at least age 18, to claim the EIC. See instructions Nontaxable combat pay election b 27b Prior year (2019) earned income 27c 28 28 Refundable child tax credit or additional child tax credit from Schedule 8812 American opportunity credit from Form 8863, line 8 29 29 30 30 Recovery rebate credit. See instructions. 31 Amount from Schedule 3, line 15 31 32 32 Add lines 27a and 28 through 31. These are your total other payments and refundable credits Add lines 25d, 26, and 32. These are your total payments 33 33 34 Refund 35a 34 35a Direct deposit? b See instructions. d If line 33 is more than line 24, subtract line 24 from line 33. This is the amount you overpaid Amount of line 34 you want refunded to you. If Form 8888 is attached, check here Routing number c Type: Checking Savings Account number 36 36 Amount of line 34 you want applied to your 2022 estimated tax.. 37 Amount you owe. Subtract line 33 from line 24. For details on how to pay, see instructions Estimated tax penalty (see instructions) 38 Amount 37 You Owe 38 Third Party Designee Do you want to allow another person to discuss this return with the IRS? See instructions No Yes. Complete below. Personal identification number (PIN) Designee's name Phone no. Sign Here Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and belief, they are true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge. Your signature Your occupation Date If the IRS sent you an Identity Protection PIN, enter it here (see inst.) Spouse's signature. If a joint return, both must sign. Date Joint return? See instructions. Keep a copy for your records. Spouse's occupation If the IRS sent your spouse an Identity Protection PIN, enter it here (see inst.) Phone no. Email address Preparer's name Check if: Self-employed Paid Preparer Firm's name Use Only Firm's address Form 1040 (2021) Go to www.irs.gov/Form 1040 for instructions and the latest information. If you have a qualifying child attach Sch. EIC. a b d Preparer's signature Date PTIN 16 17 18 19 Page 2 Phone no. Firm's EIN a Employee's social security number 987-65-4321 b Employer identification number (EIN) 30-1357913 Emplover's name, address. and ZIP code The Big Bopper Restaurant. 6299 Hamburger Lane Cincinnati, OH 44000 d Control number e Employee's first name and initial Angela A. Anderson 123 Apple Tree Lane Cincinnati, OH 44000 f Employee's address and ZIP code 15 State Employer's state ID number Form W-2 Wage and Tax Statement Copy 1-For State, City, or Local Tax Department CMB No. 1545-0008 1 Wages, tips, other compensation $30,000.00 3 Social security wages $30,000.00 5 Medicare wages and tips $30,000.00 7 Social security tips Suff, 11 Nonqualified plans 13 Story employe 14 Other 16 State wages, tips, etc. 17 State income tax Last name 2 Federal income tax withheld $3,000.00 4 Social security tax withheld $1,860.00 6 Medicare tax withheld $435.00 8 Allocated tips 10 Dependent care benefits. 12a Petrement Third-party 12b sickpay 12c 12d 18 Local wages, tips, etc. 19 Local income tax 20 Locality name Department of the Treasury-Internal Revenue Service $1040 Department of the Treasury - Internal Revenue Service (99) U.S. Individual Income Tax Return 2021 OMB No. 1545-0074 IRS Use Only-Do not write or staple in this space. Married filing separately (MFS) Filing Status Single Married filing jointly Head of household (HOH) Qualifying widow (er) (QW) If you checked the MFS box, enter the name of your spouse. If you checked the HOH or QW box, enter the child's name if the qualifying person is a child but not your dependent Check only one box. Your first name and middle initial Last name Your social security number If joint return, spouse's first name and middle initial Last name Spouse's social security number Home address (number and street). If you have a P.O. box, see instructions. Apt. no. 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 City, town, or post office. If you have a foreign address, also complete spaces below. State ZIP code Foreign country name Foreign province/state/county Foreign postal code your tax or refund. You Spouse No Yes At any time during 2021, did you receive, sell, exchange, or otherwise dispose of any financial interest in any virtual currency? Standard Someone can claim: You as a dependent Deduction Your spouse as a dependent Spouse itemizes on a separate return or you were a dual-status alien Age/Blindness You: Were born before January 2, 1957 Dependents (see instructions): Are blind Spouse: (2) Social security number Was born before January 2, 1957 (3) Relationship to you Is blind (4) if qualifies for (see instructions): Child tax credit Credit for other dependents (1) First name Last name If more than four dependents, see instructions and check here 1 1 Wages, salaries, tips, etc. Attach Form(s) W-2 Attach 2a Tax-exempt interest 2a b Taxable interest 2b Sch. B if 3a Qualified dividends 3a b Ordinary dividends 3b required. 4a IRA distributions 4a b Taxable amount. 4b 5a Pensions and annuities 5a b Taxable amount. 5b 6a Social security benefits 6a b Taxable amount. 6b Standard Deduction for- 7 Capital gain or (loss). Attach Schedule D if required. If not required, check here 7 Single or 8 Other income from Schedule 1, line 10 8 Married filing separately, $12,550 9 9 Add lines 1, 2b, 3b, 4b, 5b, 6b, 7, and 8. This is your total income Adjustments to income from Schedule 1, line 26 10 10 11 11 Married filing jointly or Qualifying widow(er), $25,100 Head of household, $18,800 Subtract line 10 from line 9. This is your adjusted gross income Standard deduction or itemized deductions (from Schedule A) 12a 12a b Charitable contributions if you take the standard deduction (see instructions) 12b Add lines 12a and 12b. 12c If you checked 13 13 Qualified business income deduction from Form 8995 or Form 8995-A Add lines 12c and 13 any box under Standard Deduction, 14 14 15 Taxable income. Subtract line 14 from line 11. If zero or less, enter -0-. 15 see instructions. For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions. Cat. No. 11320B U Form 1040 (2021) Form 1040 (2021) 16 Tax (see instructions). Check if any from Form(s): 18814 2 4972 3 Amount from Schedule 2, line 3 17 18 Add lines 16 and 17. 19 Nonrefundable child tax credit or credit for other dependents from Schedule 8812 Amount from Schedule 3, line 8 20 20 21 Add lines 19 and 20 . . 21 22 Subtract line 21 from line 18. If zero or less, enter -0- 22 23 23 Other taxes, including self-employment tax, from Schedule 2, line 21 24 24 Add lines 22 and 23. This is your total tax 25 Federal income tax withheld from: Form(s) W-2 . 25a 25b Form(s) 1099. Other forms (see instructions) 25c Add lines 25a through 25c. 25d 26 26 2021 estimated tax payments and amount applied from 2020 return Earned income credit (EIC). 27a 27a Check here if you were born after January 1, 1998, and before January 2, 2004, and you satisfy all the other requirements for taxpayers who are at least age 18, to claim the EIC. See instructions Nontaxable combat pay election b 27b Prior year (2019) earned income 27c 28 28 Refundable child tax credit or additional child tax credit from Schedule 8812 American opportunity credit from Form 8863, line 8 29 29 30 30 Recovery rebate credit. See instructions. 31 Amount from Schedule 3, line 15 31 32 32 Add lines 27a and 28 through 31. These are your total other payments and refundable credits Add lines 25d, 26, and 32. These are your total payments 33 33 34 Refund 35a 34 35a Direct deposit? b See instructions. d If line 33 is more than line 24, subtract line 24 from line 33. This is the amount you overpaid Amount of line 34 you want refunded to you. If Form 8888 is attached, check here Routing number c Type: Checking Savings Account number 36 36 Amount of line 34 you want applied to your 2022 estimated tax.. 37 Amount you owe. Subtract line 33 from line 24. For details on how to pay, see instructions Estimated tax penalty (see instructions) 38 Amount 37 You Owe 38 Third Party Designee Do you want to allow another person to discuss this return with the IRS? See instructions No Yes. Complete below. Personal identification number (PIN) Designee's name Phone no. Sign Here Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and belief, they are true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge. Your signature Your occupation Date If the IRS sent you an Identity Protection PIN, enter it here (see inst.) Spouse's signature. If a joint return, both must sign. Date Joint return? See instructions. Keep a copy for your records. Spouse's occupation If the IRS sent your spouse an Identity Protection PIN, enter it here (see inst.) Phone no. Email address Preparer's name Check if: Self-employed Paid Preparer Firm's name Use Only Firm's address Form 1040 (2021) Go to www.irs.gov/Form 1040 for instructions and the latest information. If you have a qualifying child attach Sch. EIC. a b d Preparer's signature Date PTIN 16 17 18 19 Page 2 Phone no. Firm's EIN