How do I determine what is able to be deducted and what isn't for Tax for 1040 2018 based off of my assigned tax preparation question.

I've determined that Magdalena qualifies as a widower, and head of household. All three of her children qualify as dependents as Alyssa is under 24 years old and made less than 4150 for 2018. The remaining information, coupled with the information on the form confuses me on what I list under which boxes for the tax form. The assignment is listed below.

Magdalena Schmitz has undergone some major changes in her life recently. In 2016, at the age of 46, her husband, Roger, passed away. Magdalena has not remarried as of the end of 2018. Magdalena 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. Magdalena 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. Magdalena has three children (ages as of the end of the year): Alyssa (23), Tyler (16), and Connor (11). Magdalena would like to determine her federal income tax under the filing status that is most advantageous for her.

Magdalena reported the following information:

Magdalena's social security number is 294-83-2845

Alyssa's social security number is 824-84-8456

Tyler's social security number is 824-34-9584

Connor's social security number is 824-56-2984

Magdalena's mailing address is 623 S. 4 Pennsylvania 15522

Alyssa is unmarried and a full-time graduate student at Pennsylvania State University (PSU) (EIN 33-9876543). PSU's address is 1250 Happy Valley, State College, PA 16801. She received her bachelor's 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. Magdalena provided support for Alyssa including paying for rent, books, tuition, food, clothes, medicine, and other support items. In total, Magdalena provided $12,700 of support for the year. PSU provided Alyssa with a Form 1098-T at year end.

Alyssa's higher education expenses for her university studies were as follows:

Tuition $6,500

Books $2,000

In order to for Magdalena to maintain a full-time job, she sends Connor to a day care program after school five days a week. During the year, Magdalena paid the day care operator $4,250 for Connor's care.

The day care details are as follows:

Horizon Day Care

452 S. Patriot Road

Bedford, PA 15522

EIN: 43-6598324

Magdalena's W-2s for the year reported the following:

Employer

Gross Wages

Federal Income Tax Withholding

State Income Tax Withholding

Juniata Development Corporation

$48,435

$900

$700

Pittsburgh Real Estate

$2,450

$200

$125

Magdalena's employers withheld all applicable and appropriate payroll taxes. The entire Schmitz family was covered by minimum essential health insurance during each month in 2018. The insurance was provided by Magdalena's employers.

On January 1, 2017 (prior year), Magdalena started a photography business in which she takes bridal and wedding photographs. She does not provide professional printing. However, she provides 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. Magdalena rents all the camera equipment and does 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. Magdalena reported the following revenue and expenses for her business this year:

Gross Revenue $6,500

Photographic supplies $ 430

Camera rental $1,050

Web site hosting fee $ 200

Magdalena also received the following amounts in 2018:

Life Insurance Payment-Mutual Life (Mother's passing) $150,000

Cash gift from her father $ 5,000

Interest income-First Bank of Bedford $ 310

Interest income-General Electric Bond $ 3,200

Interest income-Bedford School District Municipal Bond $ 2,500

Interest income-Johnstown Rural Improvement District Bond $ 1,300

PA state income tax refund* $ 325

*Refund was from state tax she paid in 2017. Magdalena deducted all her state taxes as itemized deductions, and received full tax benefit for the deductions, on her 2017 federal tax return.

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

Magdalena made the following payments during 2018:

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) $6,845

Contribution to the American Lung Association $ 600

Contribution to the Habitat for Humanity $1,000

Contribution to Methodist Church of PA $3,000

Contribution to Penn State University $ 400

Magdalena 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.

Form Department of the Treasury-Internal Revenue Service (99) U.S. Individual Income Tax Return OMB No. 1545-0074 IRS Use Only-Do not write or staple in this space. Filing status: D Single Married filing jointly Married filing separately Head of household Qualifying widow(er) Your first name and initial Last name Your social security number Magdalena Schmitz 2 9 4 8 3 2 8 4 5 Your standard deduction: Someone can claim you as a dependent You were born before January 2, 1954 You are blind If joint return, spouse's first name and initial Last name Spouse's social security number Full-year health care coverage or exempt (see inst.) Spouse standard deduction: Someone can claim your spouse as a dependent Spouse was born before January 2, 1954 Spouse is blind Spouse itemizes on a separate return or you were dual-status alien Home address (number and street). If you have a P.O. box, see instructions. Apt. no. 623 S. Liberty Road Presidential Election Campaign (see inst.) You Spouse If more than four dependents, see inst. and here City, town or post office, state, and ZIP code. If you have a foreign address, attach Schedule 6. Bedford, Pennsylvania 15522 Dependents (see instructions): (2) Social security number (3) Relationship to you (1) First name Last name Alyssa Schmitz 8 2 4 8 3 2 8 4 5 daughter Tyler Schmitz 8 2 4 3 4 9 5 8 4 son Connor Schmitz 8 2 4 5 6 2 9 8 4 son (4) if qualifies for (see inst.): Child tax credit Credit for other dependents Sign 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. Here Your signature Date Your occupation If the IRS sent you an Identity Protection Joint return? PIN, enter it See instructions. here (see inst. T T Keep a copy for Spouse's signature. If a joint return, both must sign. Date Spouse's occupation If the IRS sent you an identity Protection your records. PIN, enter it here (see inst.) Preparer's name Preparer's signature PTIN Firm's EIN Check if: Paid My name 3rd Party Designee Preparer Phone no. Firm's name Self-employed Use Only Firm's address For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions. Cat. No. 11320B Form 1040 (2018) Form Department of the Treasury-Internal Revenue Service (99) U.S. Individual Income Tax Return OMB No. 1545-0074 IRS Use Only-Do not write or staple in this space. Filing status: D Single Married filing jointly Married filing separately Head of household Qualifying widow(er) Your first name and initial Last name Your social security number Magdalena Schmitz 2 9 4 8 3 2 8 4 5 Your standard deduction: Someone can claim you as a dependent You were born before January 2, 1954 You are blind If joint return, spouse's first name and initial Last name Spouse's social security number Full-year health care coverage or exempt (see inst.) Spouse standard deduction: Someone can claim your spouse as a dependent Spouse was born before January 2, 1954 Spouse is blind Spouse itemizes on a separate return or you were dual-status alien Home address (number and street). If you have a P.O. box, see instructions. Apt. no. 623 S. Liberty Road Presidential Election Campaign (see inst.) You Spouse If more than four dependents, see inst. and here City, town or post office, state, and ZIP code. If you have a foreign address, attach Schedule 6. Bedford, Pennsylvania 15522 Dependents (see instructions): (2) Social security number (3) Relationship to you (1) First name Last name Alyssa Schmitz 8 2 4 8 3 2 8 4 5 daughter Tyler Schmitz 8 2 4 3 4 9 5 8 4 son Connor Schmitz 8 2 4 5 6 2 9 8 4 son (4) if qualifies for (see inst.): Child tax credit Credit for other dependents Sign 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. Here Your signature Date Your occupation If the IRS sent you an Identity Protection Joint return? PIN, enter it See instructions. here (see inst. T T Keep a copy for Spouse's signature. If a joint return, both must sign. Date Spouse's occupation If the IRS sent you an identity Protection your records. PIN, enter it here (see inst.) Preparer's name Preparer's signature PTIN Firm's EIN Check if: Paid My name 3rd Party Designee Preparer Phone no. Firm's name Self-employed Use Only Firm's address For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions. Cat. No. 11320B Form 1040 (2018)