Hi! I need help putting this information onto the 2019 Form 1040 and Form 1040 Schedule 1. I just need to know which numbers to plug in where! Thank you!!
Tax return 1 fact pattern Prepare a 2019 Form 1040 and Form 1040 Schedule 1 for the Smiths from the IRS website, Type your amounts into the form and save it to be uploaded through Blackboard. Do not prepare any additional forms. Be sure to calculate the tax using the 2019 tax tables and standard deduction amounts and determine if the Smiths will have a refund or will owe additional tax. DO NOT USE tax software to prepare the forms. DO NOT work with other students. age 42 Terry Smith Robyn Smith Emma Smith age 40 343-88-9259 315-88-1445 422-55-8893 age 9 W-2s attached for salary and with holding information Interest earned: see 1099-int forms attached State tax refund: see 10996 form attached Dividends: see 1099-DIV form attached the se dividends are ordinary (non-qualifying) Robyn received $2,500 in unemployment benefits during 2019. Robyn was divorced in 2011. This year, she paid alimony to her previous spouse, Sam, in the amount of $9,000 and she also paid $15,000 in child support for her son Mike Mike lived with his dad the entire year and Robyn cannot claim him as a dependent. Sam's social security number is 432-22-1159 and Mike's is 336-78-4555. Terry won $10,000 in an online contest on October 5, 2019. He received the check for his prize on December 24, but he was out of town until January 2, 2020. He deposited the check on January 3, 2020. If this income is taxable, it would be considered "other in come" for the 1040 form. Terry's dad passed away on May 7, 2019. Terry inherited money from his dad's estate. Terry received $65,000 in November, 2019. If this income is taxable, it would be considered "other income" for the 1040 form. The Smiths did itemize last year and their itemized deductions exceeded the standard deduction by $1,000 The Smiths did not make any estimated payments during 2019. Their Federal withholding can be found on their W-2 forms. Do not calculate any alternative minimum tax. Assume the Smiths qualify for $2000 child tax credit for Emma. The Smiths will take the standard deduction for married filing jointly for 2019 OMB No. 1545-0008 1 Wages, tips, other compensation 22222 a Employee's social security number 343-88-9259 b Employer identication number 71-0543921 Employer's name, address, and ZIP code The Green Man 2319 Colfax Denver CO 87113 d Control number 55,000.00 55,000.00 SOCIOCUy wogos 2 Federalncome tax Whold 8400.00 4 Social security tax withhold 3410.00 Medic wax winnea 797.00 & AS 3 Medicare wagos and tips 55.000.00 7 Social Security tips 9 Varilication coda 10 Dependent care benefits Last name . Employee's first name and it 120 Su 11 Non qualified plans 13 w 125 po Terry Smith 4798 Pine Street Litheton. C087123 14 Other 120 12d + Employee's address and ZIP code 15 st Employer'a viale ID number 17 State income tax 18 Local wages, tips, etc. 19 Local income tax 20 Locally 16 Sute wages ips.ic. 55.000.00 2 100.00 Department of the Treasury-Iniemal Revenue Service Wage and Tax Form Statement Copy 1 -For State, City, or Local Tax Department W-2 2019 22222 . Employee's sodal security number 315-88-445 OMB No. 1545-000 Employer identication number (EIN YATA B.Com 71-6974329 95.000.00 Employer's name, address, and ZIP code 3 Social security wages Starbuds 95,000.00 Medicare wages and tip 147 Hwy 6 95,000.00 Aurora, CO 87219 7 Social security tips d Control number Verification code 2 Pedersinoome ex withheld 1700.00 4 Social security tax withheld 5890.00 & Medicar lax withold 1377. OU 8 Alocated lips 10 Dependent care benefis 12 Employee's Irst name and in Last name Sufl. 11 Nonqualled plans 513 126 pa Robyn Smith 120 14 Other 4795 Pine Street Littleton, co 81123 120 19 Local income tax 20 Locate 1 Employee's address and ZIP code 15 Employer's state number 18 Local wage, 17 State income tax 16 Sale Wages, tips, etc. 95000.00 3.475.00 Department of the Treasury Internal Revenue Service 2019 Form Statement Copy 1-For State, City, or Local Tax Department VOID CORRECTED PAYER'S name, street address, aty or town, see or province, country, ZIP Payar's RTN optional or foreign postal code, and telephone no. OMB No. 1545-0112 2019 Interest Income 1 Interest Income Golden Trail Investments 3342 Markham DR. . Golden.co 87243 $ 1,46000 2 Early withdrawal penalty Form 1099-INT Copy1 PAYER'S TIN RECIPIENTS TIN 3 Interest on us. Savings Bonds and da and Treas, obligations For State Tax Department 71-0697439 315-88-1445 RECPIENTS name 4 Federal income tax withheld investment expenses Foreign tax paid 7 Foreign country or U.S. Porta Robyn Smith 4795 Pine Street Street address including uplno) & Tax-exempt interest Specified private activity bord interest City or town, state or province, country, and ZIP or foreign postal code s 495.00 10 Market discount 11 Bond premium Littleton, CO 87123 $ Account number (see Instructions FATCA filing $ requirement 12 Bond premium on Treasury optero 13 Bond premium on tas-cept bend $ 14 Tax-empt and tax credit 15 State 16 lederation no. 17 State tax withheld bond CUSIP Ico $ $ www.ingowForm1099INT Department of the Treasury - nemal Revenue Service Form 1099-INT OMB No. 1545-0110 CORRECTED of checked PAYER'S name, street address, city or town state or province, country, ZIP 10 Total ordinary dividends or foreign postal code, and telephone no. $ 875.00 1b Qualified dividends 2019 Dividends and Distributions Mile High Investments 2340 ctaxton Avenue Denver, CO 87113 2a Total capital gaindisi Form 1099-DIV 2b Unrecap. Soc. 1250 gain $ 2d Collectibles 28%) gan Copy B For Recipient PAYER'S TIN RECIPIENT'S TIN 20 Section 1202 gan 71-9372469343-88-9239 Terry Smith 4795 Pine Street uttleton, CO 87123 $ RECIPIENT'S name 3 Nondividend distributions Federal come tax withhold $ This is important tax $ Information and is 5 Section 10A dividends 6 investment expenses being mished to Street address including apl. no.) the is. you are $ $ required to fle 7 Foreign laxpud & Foot US ponesi rolum, a negligence penalty or other sanction may be Cry or town, state or province, country, and ZIP or foreign postal code $ imposed on you if this income is taxable 9 Cashiquidation distribution 10 Norashiquidation distribucion and the IRS $ $ determines that has FATCA fing|11 Exempt interest dividends 12 Specified private actMV not been reported requirement bond interest dividends $ $ Account number se Instruction 13 Stat 14 Suresi 15 State tax withhold $ $ Form 1099-DIV (keep for your records) www.in.gov/Form 1099DW Department of the Treasury - Internal Revenue Service 11040 2019 Department of the Treasury-Internal Revenue Service (99) U.S. Individual Income Tax Return OMB No 1545-0074 IRS Use Only-Do not worstaple in the ce Filing Status Singe Married filing jointly Married fling maparately (MFS) Head of household (HCH) Qualifying widower) (OW) Check only one box If you checked the MFS box, enter the name of spouse. If you checked the HOH or GW box, enter the child's name if the qualitying person is a child but not your dependent Your first name and middle initial Last name Your social security number I 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 you or your spouselling jointly, want $3 to go to this fund City, town or post office, state, and ZIP code. If you have a foreign address, also complete spaces below ( Instructions). Checking a box below will not change your tax or refund You Spouse Foreign country name Foreign province/stata county Foreign postal code If more than four dependents 300 Instructions and here Standard Someone can claim you as a dependent Your spouse as a dependent Deduction Spouso temiras on to return or you were des status in Age/Blindness You Were bom before January 2, 1956 Are blind Spouse: Was bom before January 2, 1955 is blind Dependents (see Instructions): (2) Social security number (3) Relationship to you (if qualified for instructions: (1) First name Last name Child tax credit Credit for other dependents 1 2b 3b 4b 4d 5b 1 Wages, salaries, tips, etc. Attach Form() W-2 20 Tax-exempt interest 20 Taxable interest. Attach Sch. B required 3a Qualified dividends 3a Standard b Ordinary dividends. Attach Schrequired Deduction for 4a IRA distributions Taxable amount Single or Married Sing separately Pensions and annuities 4 d Taxable amount $12.200 5a Social security benefits b Taxable amount Married ning 6 jointly or in Capital gain or (ss). Attach Schedule Dil required. It not required, check here 7a Other income from Schedule 1. line - Head of b Add lines 1, 2, 3, 4, 4, 5, 6, and 7. This is your total income household Ba $18.360 Adjustments to income from Schedule 1, line 22 If you checked b Subtract lines from line 7b. This is your adjusted gross income y box under 9 Standard deduction or itemized deductions (from Schedule A Deduction 10 Qualified business income deduction. Attach Form 1095 or Form 1995-A 10 sono Add lines 9 and 10 b Taxable income. Subtract line Staromine. If zero or less entero For Disclosure Privacy Act, and Paperwork Reduction Act Notice, se separate instructions Cal No 113200 7a 7b B Bb 9 11a 11b Form 1040 20101 Page 2 c Form 1040 (2019) 120 Tex (nee inst.) Check it any from Forn 18814 2 4972 a 12 Add Schedule 2 line 3, and line 12 and enter the total 130 Child tax credit or credit for other dependents Lisa 13a b Add Schedule 3, line 7, and line 13a and enter the total 13b 14 Subtract line 136 from line 12b. If zero or loss, otor-O- 14 15 Other taxes, including self-employment tax, from Schedule 2, line 10 15 16 Add lines 14 and 15. This is your total tax 15 17 Federal income tax withheld from Fons W-2 and 1099 17 you have a Other payments and ratundable credits: Qualifying child Earned Income credit (EIC) 18 attach Sch you have Additional child tax credit. Attach Schedule 3012 18b notable American opportunity credit from For 1863, line 8 180 combat pay, atrations d Schedule 3, line 14 180 Add lines 18a through 1d. These are your total other payments and refundable credits 18 19 Add lines 17 and 1 These are your total payments 19 20 Refund Hinn 19 is more than Ine 16, subtract line 16 from ine 10 This is the amount you overpald 20 21 Amount of tine 20 you want refunded to you. Form 1888 ta attached, check here 21a Direct deposit? Se instruction Pouring number Savings d Account number 22 Amount of line 20 you want applied to your 2020 estimated tax Amount Amount you owe Subtract line 19 from ine 16. For details on how to pay, te instructions 23 You Owe 24 Estimated tax penalty see instruction) 24 Third Party Do you want to show another person other than your paid preparer) to discuss this return with the IRS Seestructions Yes. Complete below Designee No Other Designoo's Phone Personal antication na number Sign Under peners of the worlum and compare and to the best of my knowledge and beliet, they were correct and come Declaration of the trantonyerlis sed on a Womalio hasarykowa Here Your signature Date Your Occupation If this sont you an identity Protection PIN enter it here Joint return? (see inat.) See instruction Spouse's signature. I a joint return, both must sign Date Spouse's occupation the RS sent your spouse an r Identity Protection Portarit here your order (see inst.) Phone no Emlar Preparer's name Preparer's nature Date PTIN Check it Paid Party Design Preparer Firm's name Phone no Self-employed Use Only Fins address FIN Go to www.sgowiForm 7040 for instructions and the latest information For 104001 Type Checking 8 SCHEDULE 1 (Form 1040 or 1040-SR) Additional Income and Adjustments to Income OMB No. 1545-0074 Department of the Treasury Attach to Form 1040 or 1040-SR. 2019 Internal Revenue Service Go to www.lrs.gov/Form 1040 for Instructions and the latest Information. Attachment Name(s) shown on Form 1040 or 1040-SR Sequence No. 01 Your social security number At any time during 2019, did you receive, sell, send, exchange, or otherwise acquire any financial Interest in any virtual currency? Yes No Part 1 Additional Income 1 Taxable refunds, credits, or offsets of state and local income taxes 2a Alimony received 2a b Date of original divorce or separation agreement (see instructions) 3 Business income or (loss). Attach Schedule C 3 4 Other gains or losses). Attach Form 4797 4 5 Rental real estate, royalties, partnerships, Scorporations, trusts, etc. Attach Schedule E 5 6 Farm income or (loss). Attach Schedule F 6 7 Unemployment compensation 7 Other income. List type and amount 8 9 Combine lines 1 through 8. Enter here and on Form 1040 or 1040-SR, line 7a 9 Part II Adjustments to Income 10 Educator expenses 10 11 Certain business expenses of reservists, performing artists, and fee-basis government officials. Attach Form 2106 11 12 Health savings account deduction. Attach Form 8889 12 13 Moving expenses for members of the Armed Forces. Attach Form 3903 13 14 Deductible part of self-employment tax. Attach Schedule SE 14 15 Self-employed SEP, SIMPLE, and qualified plans 15 16 Self-employed health insurance deduction 16 17 Penalty on early withdrawal of savings 17 18a Alimony paid 18a b Recipient's SSN Date of original divorce or separation agreement (see instructions) 19 IRA deduction 19 20 Student loan interest deduction 20 21 Tuition and fees. Attach Form 8917 21 22 Add lines 10 through 21. These are your adjustments to income. Enter here and on Form 1040 or 1040-SR, line Ba 22 For Paperwork Reduction Act Notice, see your tax return instructions. Cat No. 71479 Schedule 1 (Form 1040 or 1040-SA) 2019 Tax return 1 fact pattern Prepare a 2019 Form 1040 and Form 1040 Schedule 1 for the Smiths from the IRS website, Type your amounts into the form and save it to be uploaded through Blackboard. Do not prepare any additional forms. Be sure to calculate the tax using the 2019 tax tables and standard deduction amounts and determine if the Smiths will have a refund or will owe additional tax. DO NOT USE tax software to prepare the forms. DO NOT work with other students. age 42 Terry Smith Robyn Smith Emma Smith age 40 343-88-9259 315-88-1445 422-55-8893 age 9 W-2s attached for salary and with holding information Interest earned: see 1099-int forms attached State tax refund: see 10996 form attached Dividends: see 1099-DIV form attached the se dividends are ordinary (non-qualifying) Robyn received $2,500 in unemployment benefits during 2019. Robyn was divorced in 2011. This year, she paid alimony to her previous spouse, Sam, in the amount of $9,000 and she also paid $15,000 in child support for her son Mike Mike lived with his dad the entire year and Robyn cannot claim him as a dependent. Sam's social security number is 432-22-1159 and Mike's is 336-78-4555. Terry won $10,000 in an online contest on October 5, 2019. He received the check for his prize on December 24, but he was out of town until January 2, 2020. He deposited the check on January 3, 2020. If this income is taxable, it would be considered "other in come" for the 1040 form. Terry's dad passed away on May 7, 2019. Terry inherited money from his dad's estate. Terry received $65,000 in November, 2019. If this income is taxable, it would be considered "other income" for the 1040 form. The Smiths did itemize last year and their itemized deductions exceeded the standard deduction by $1,000 The Smiths did not make any estimated payments during 2019. Their Federal withholding can be found on their W-2 forms. Do not calculate any alternative minimum tax. Assume the Smiths qualify for $2000 child tax credit for Emma. The Smiths will take the standard deduction for married filing jointly for 2019 OMB No. 1545-0008 1 Wages, tips, other compensation 22222 a Employee's social security number 343-88-9259 b Employer identication number 71-0543921 Employer's name, address, and ZIP code The Green Man 2319 Colfax Denver CO 87113 d Control number 55,000.00 55,000.00 SOCIOCUy wogos 2 Federalncome tax Whold 8400.00 4 Social security tax withhold 3410.00 Medic wax winnea 797.00 & AS 3 Medicare wagos and tips 55.000.00 7 Social Security tips 9 Varilication coda 10 Dependent care benefits Last name . Employee's first name and it 120 Su 11 Non qualified plans 13 w 125 po Terry Smith 4798 Pine Street Litheton. C087123 14 Other 120 12d + Employee's address and ZIP code 15 st Employer'a viale ID number 17 State income tax 18 Local wages, tips, etc. 19 Local income tax 20 Locally 16 Sute wages ips.ic. 55.000.00 2 100.00 Department of the Treasury-Iniemal Revenue Service Wage and Tax Form Statement Copy 1 -For State, City, or Local Tax Department W-2 2019 22222 . Employee's sodal security number 315-88-445 OMB No. 1545-000 Employer identication number (EIN YATA B.Com 71-6974329 95.000.00 Employer's name, address, and ZIP code 3 Social security wages Starbuds 95,000.00 Medicare wages and tip 147 Hwy 6 95,000.00 Aurora, CO 87219 7 Social security tips d Control number Verification code 2 Pedersinoome ex withheld 1700.00 4 Social security tax withheld 5890.00 & Medicar lax withold 1377. OU 8 Alocated lips 10 Dependent care benefis 12 Employee's Irst name and in Last name Sufl. 11 Nonqualled plans 513 126 pa Robyn Smith 120 14 Other 4795 Pine Street Littleton, co 81123 120 19 Local income tax 20 Locate 1 Employee's address and ZIP code 15 Employer's state number 18 Local wage, 17 State income tax 16 Sale Wages, tips, etc. 95000.00 3.475.00 Department of the Treasury Internal Revenue Service 2019 Form Statement Copy 1-For State, City, or Local Tax Department VOID CORRECTED PAYER'S name, street address, aty or town, see or province, country, ZIP Payar's RTN optional or foreign postal code, and telephone no. OMB No. 1545-0112 2019 Interest Income 1 Interest Income Golden Trail Investments 3342 Markham DR. . Golden.co 87243 $ 1,46000 2 Early withdrawal penalty Form 1099-INT Copy1 PAYER'S TIN RECIPIENTS TIN 3 Interest on us. Savings Bonds and da and Treas, obligations For State Tax Department 71-0697439 315-88-1445 RECPIENTS name 4 Federal income tax withheld investment expenses Foreign tax paid 7 Foreign country or U.S. Porta Robyn Smith 4795 Pine Street Street address including uplno) & Tax-exempt interest Specified private activity bord interest City or town, state or province, country, and ZIP or foreign postal code s 495.00 10 Market discount 11 Bond premium Littleton, CO 87123 $ Account number (see Instructions FATCA filing $ requirement 12 Bond premium on Treasury optero 13 Bond premium on tas-cept bend $ 14 Tax-empt and tax credit 15 State 16 lederation no. 17 State tax withheld bond CUSIP Ico $ $ www.ingowForm1099INT Department of the Treasury - nemal Revenue Service Form 1099-INT OMB No. 1545-0110 CORRECTED of checked PAYER'S name, street address, city or town state or province, country, ZIP 10 Total ordinary dividends or foreign postal code, and telephone no. $ 875.00 1b Qualified dividends 2019 Dividends and Distributions Mile High Investments 2340 ctaxton Avenue Denver, CO 87113 2a Total capital gaindisi Form 1099-DIV 2b Unrecap. Soc. 1250 gain $ 2d Collectibles 28%) gan Copy B For Recipient PAYER'S TIN RECIPIENT'S TIN 20 Section 1202 gan 71-9372469343-88-9239 Terry Smith 4795 Pine Street uttleton, CO 87123 $ RECIPIENT'S name 3 Nondividend distributions Federal come tax withhold $ This is important tax $ Information and is 5 Section 10A dividends 6 investment expenses being mished to Street address including apl. no.) the is. you are $ $ required to fle 7 Foreign laxpud & Foot US ponesi rolum, a negligence penalty or other sanction may be Cry or town, state or province, country, and ZIP or foreign postal code $ imposed on you if this income is taxable 9 Cashiquidation distribution 10 Norashiquidation distribucion and the IRS $ $ determines that has FATCA fing|11 Exempt interest dividends 12 Specified private actMV not been reported requirement bond interest dividends $ $ Account number se Instruction 13 Stat 14 Suresi 15 State tax withhold $ $ Form 1099-DIV (keep for your records) www.in.gov/Form 1099DW Department of the Treasury - Internal Revenue Service 11040 2019 Department of the Treasury-Internal Revenue Service (99) U.S. Individual Income Tax Return OMB No 1545-0074 IRS Use Only-Do not worstaple in the ce Filing Status Singe Married filing jointly Married fling maparately (MFS) Head of household (HCH) Qualifying widower) (OW) Check only one box If you checked the MFS box, enter the name of spouse. If you checked the HOH or GW box, enter the child's name if the qualitying person is a child but not your dependent Your first name and middle initial Last name Your social security number I 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 you or your spouselling jointly, want $3 to go to this fund City, town or post office, state, and ZIP code. If you have a foreign address, also complete spaces below ( Instructions). Checking a box below will not change your tax or refund You Spouse Foreign country name Foreign province/stata county Foreign postal code If more than four dependents 300 Instructions and here Standard Someone can claim you as a dependent Your spouse as a dependent Deduction Spouso temiras on to return or you were des status in Age/Blindness You Were bom before January 2, 1956 Are blind Spouse: Was bom before January 2, 1955 is blind Dependents (see Instructions): (2) Social security number (3) Relationship to you (if qualified for instructions: (1) First name Last name Child tax credit Credit for other dependents 1 2b 3b 4b 4d 5b 1 Wages, salaries, tips, etc. Attach Form() W-2 20 Tax-exempt interest 20 Taxable interest. Attach Sch. B required 3a Qualified dividends 3a Standard b Ordinary dividends. Attach Schrequired Deduction for 4a IRA distributions Taxable amount Single or Married Sing separately Pensions and annuities 4 d Taxable amount $12.200 5a Social security benefits b Taxable amount Married ning 6 jointly or in Capital gain or (ss). Attach Schedule Dil required. It not required, check here 7a Other income from Schedule 1. line - Head of b Add lines 1, 2, 3, 4, 4, 5, 6, and 7. This is your total income household Ba $18.360 Adjustments to income from Schedule 1, line 22 If you checked b Subtract lines from line 7b. This is your adjusted gross income y box under 9 Standard deduction or itemized deductions (from Schedule A Deduction 10 Qualified business income deduction. Attach Form 1095 or Form 1995-A 10 sono Add lines 9 and 10 b Taxable income. Subtract line Staromine. If zero or less entero For Disclosure Privacy Act, and Paperwork Reduction Act Notice, se separate instructions Cal No 113200 7a 7b B Bb 9 11a 11b Form 1040 20101 Page 2 c Form 1040 (2019) 120 Tex (nee inst.) Check it any from Forn 18814 2 4972 a 12 Add Schedule 2 line 3, and line 12 and enter the total 130 Child tax credit or credit for other dependents Lisa 13a b Add Schedule 3, line 7, and line 13a and enter the total 13b 14 Subtract line 136 from line 12b. If zero or loss, otor-O- 14 15 Other taxes, including self-employment tax, from Schedule 2, line 10 15 16 Add lines 14 and 15. This is your total tax 15 17 Federal income tax withheld from Fons W-2 and 1099 17 you have a Other payments and ratundable credits: Qualifying child Earned Income credit (EIC) 18 attach Sch you have Additional child tax credit. Attach Schedule 3012 18b notable American opportunity credit from For 1863, line 8 180 combat pay, atrations d Schedule 3, line 14 180 Add lines 18a through 1d. These are your total other payments and refundable credits 18 19 Add lines 17 and 1 These are your total payments 19 20 Refund Hinn 19 is more than Ine 16, subtract line 16 from ine 10 This is the amount you overpald 20 21 Amount of tine 20 you want refunded to you. Form 1888 ta attached, check here 21a Direct deposit? Se instruction Pouring number Savings d Account number 22 Amount of line 20 you want applied to your 2020 estimated tax Amount Amount you owe Subtract line 19 from ine 16. For details on how to pay, te instructions 23 You Owe 24 Estimated tax penalty see instruction) 24 Third Party Do you want to show another person other than your paid preparer) to discuss this return with the IRS Seestructions Yes. Complete below Designee No Other Designoo's Phone Personal antication na number Sign Under peners of the worlum and compare and to the best of my knowledge and beliet, they were correct and come Declaration of the trantonyerlis sed on a Womalio hasarykowa Here Your signature Date Your Occupation If this sont you an identity Protection PIN enter it here Joint return? (see inat.) See instruction Spouse's signature. I a joint return, both must sign Date Spouse's occupation the RS sent your spouse an r Identity Protection Portarit here your order (see inst.) Phone no Emlar Preparer's name Preparer's nature Date PTIN Check it Paid Party Design Preparer Firm's name Phone no Self-employed Use Only Fins address FIN Go to www.sgowiForm 7040 for instructions and the latest information For 104001 Type Checking 8 SCHEDULE 1 (Form 1040 or 1040-SR) Additional Income and Adjustments to Income OMB No. 1545-0074 Department of the Treasury Attach to Form 1040 or 1040-SR. 2019 Internal Revenue Service Go to www.lrs.gov/Form 1040 for Instructions and the latest Information. Attachment Name(s) shown on Form 1040 or 1040-SR Sequence No. 01 Your social security number At any time during 2019, did you receive, sell, send, exchange, or otherwise acquire any financial Interest in any virtual currency? Yes No Part 1 Additional Income 1 Taxable refunds, credits, or offsets of state and local income taxes 2a Alimony received 2a b Date of original divorce or separation agreement (see instructions) 3 Business income or (loss). Attach Schedule C 3 4 Other gains or losses). Attach Form 4797 4 5 Rental real estate, royalties, partnerships, Scorporations, trusts, etc. Attach Schedule E 5 6 Farm income or (loss). Attach Schedule F 6 7 Unemployment compensation 7 Other income. List type and amount 8 9 Combine lines 1 through 8. Enter here and on Form 1040 or 1040-SR, line 7a 9 Part II Adjustments to Income 10 Educator expenses 10 11 Certain business expenses of reservists, performing artists, and fee-basis government officials. Attach Form 2106 11 12 Health savings account deduction. Attach Form 8889 12 13 Moving expenses for members of the Armed Forces. Attach Form 3903 13 14 Deductible part of self-employment tax. Attach Schedule SE 14 15 Self-employed SEP, SIMPLE, and qualified plans 15 16 Self-employed health insurance deduction 16 17 Penalty on early withdrawal of savings 17 18a Alimony paid 18a b Recipient's SSN Date of original divorce or separation agreement (see instructions) 19 IRA deduction 19 20 Student loan interest deduction 20 21 Tuition and fees. Attach Form 8917 21 22 Add lines 10 through 21. These are your adjustments to income. Enter here and on Form 1040 or 1040-SR, line Ba 22 For Paperwork Reduction Act Notice, see your tax return instructions. Cat No. 71479 Schedule 1 (Form 1040 or 1040-SA) 2019