INDIVIDUAL PRACTICE SET # 1 GERALD AND MOIRA RYAN INDIVIDUAL FEDERAL INCOME TAX RETURN 2016 ANNUAL EDITION ALL DATES RELATE TO YEAR 2016 UNLESS STATED OTHERWISE* 1. 0 INTRODUCTION : You have been employed to complete the Federal income tax return of Gerald and Moira Ryan for 2016 . The Ryans have provided you with original copies of all third party documents* filed with the IRS , such as W- 2 's , 1099 's , and K- 1's . They have also provided you with* adequate written documentation to substantiate all transactions mentioned in this case* Lastly , they have provided you with copies of their 2015 Federal and Kansas income tax* returns . 1 . 1 Taxpayer Biographical Information : Biographical data relating to the Ryans are as follows :" Gerald Padraig Ryan , SSN 499 - 45 - 4939 . Born March 17 , 1954 . Employed as a freight railroad conductor by BNSF Corporation prior to his retirement on October 31 .' Moira Sullivan Ryan , SSN 455 - 49 - 9090 . Born January 29 , 1963 . Sole owner and full - time manager of Moira's Horticultural Creations , an unincorporated florist shop operating in Newton , Kansas .* They have been married for 24 years . They reside at 501 Main Street , Newton , Kansas 67114 . Their daytime telephone number is ( 316 ) 555-1776 . 1 . 2 Persons Supported by the Ryans :" The Ryans have the following single children :" Michael John Ryan , SSN 455 - 40 - 1000 . Born August 2 , 1995 . Full-time student at* Creighton University , Omaha , Nebraska before graduating in May . Matriculated as a full - time medical student at St . Louis University in St . Louis , Missouri since August . .\\ Of his total support , the Ryans provided 45 percent , Michael provided 40 percent and the balance came from other sources . Michael 's sole income consisted of wages and tips aggregating $3, 800 earned as a waiter . He lived with the Ryans during the summer months only