James and Esther Johnson are husband and wife and file a joint return. They live at 45678 S.W. 112th Street, Homestead, FL 33033. James, who is 67 years old (date of birth 12/14/1952), is retired and receiving social security benefits, and Esther, who is 66 years old (date of birth 6/11/1953), is also retired but working on a part-time basis. Their social security numbers are 412-34-5670 and 412-34-5671, respectively. Annual social security income for James is $22,000 (SSA-1099, box 5) and for Esther is $13,800 (SSA-1099, box 5). Interest received by them from Central Bank is $2,545 (1099-INT, box 1). No income tax withholding was made. Esther is working part-time as an interior decorator as an employee of Decorating House, a corporation. Her form W-2 shows the following information: Wages = $ 25,000.00 Federal W/H = $ 2,500.00 Social security wages = $ 25,000.00 Social security W/H = $ 1,550.00 Medicare wages = $ 25,000.00 Medicare W/H = $ 362.50 Their itemized deductions are as follows: Mortgage interest on their main home, $12,500. Real estate taxes, $7,600. Personal property taxes, $185. Doctors' expenses unreimbursed by insurance, $7,400. Medical insurance premiums for the year, $2,400. Prescribed medicine, $1,995. Vitamins, $300. Total cash contributions to their church, $675. The contributions were made over the course of the year and no individual contribution was greater than $250. Tax preparation fees for their 2018 return, $325, paid in 2019. Lottery tickets bought by Esther during the year, $750. Winnings received, $940 (W-2G, box 1). Income tax withholding on winnings, $35 (W-2G, box 4) Required: Prepare their individual income tax return using the appropriate forms. They do not want to contribute to the presidential election campaign and do not want anyone to be a third-party designee. For any missing information, make reasonable assumptions. (List the names of the taxpayers and any income they receive in the order in which they appear in the problem. Input all the values as positive numbers unless otherwise stated in the forms. Instructions can be found on certain cells within the forms. Round your final answers to the nearest whole dollar amount.) * I need help with 1040 PG 1 & 2 Schedule 1 , Schedule A ,Schedule B and SSB Worksheet
Page 1 of Form 1040. Use provided information and follow instructions on form. Department of the Treasury-Internal Revenue Form 1040 Service (99) 2019 OMB No. 1545-0074 IRS Use Only-Do not write or staple in this space. U.S. Individual Income Tax Return Filing Status Single Married filing jointly Married filing separately (MFS) Head of household (HOH) Qualifying widow(er) (QW) Check only If you checked the MFS box, enter the name of spouse. If you checked the HOH or QW box, enter the child's name if the qualifying person is one box a child but not your dependent Your first name and middle initial Last name Your social security number (Enter as xxx-xx-xxxx) James Johnson 412-34-5670 If joint return, spouse's first name and middle initial Last name Spouse's social security number (Enter as xxx-xx- Xxxx) Esther Johnson 412-34-5671 Home address (number and street). If you have a P.O. box, see instructions. Apt. no. Presidential Election Campaign 45678 S.W. 112th Street Check here if you, or your spouse if filing jointly, want $3 lo go to this fund. Checking a box below will not change City, town or post office, state, and ZIP code. If you have a foreign address, also complete spaces below (see instructions), your tax or refund Homestead, FL 33033 You Spouse Foreign country name Foreign province/statecounty Foreign postal code If more than four dependents, see instructions and here Standard Someone can claim: You as a dependent Your spouse as a dependent Deduction Spouse itemizes on a separate return or you were a dual-status alien Age/Blindness You: Were born before January 2, 1955 Are blind Spouse: Was born before January 2, 1955 Is blind Dependents (soe instructions): (2) Social security number (3) Relationship to you (4) if qualifies for (see instructions): (1) First name Last name (Enter as xocx-XX-XOCO) Child tax credit Credit for other dependents 1 Wages, salaries, tips, etc. Attach Form(s) W-2 1 25,000 2a Tax-exempt interest b Taxable interest. Attach Sch. Bif 2a 2b required 2,545 3a Qualified dividends b Ordinary dividends. Attach Sch. B if 3a 3b required Standard 4a IRA distributions 4a b Taxable amount 4b Deduction for Single or Married Pensions and annuities 4c d Taxable amount 4d filing separately, $12,200 5a Social Security benefits 5a 35,800 b Taxable amount 5b 8,027 . Married filing jointly or 6 Capital gain or loss). Attach Schedule D if required. If not required, check here 6 Qualifying 7a Other income from Schedule 1, line 9 widow(er) 7a 940 $24,400 b Add lines 1, 2, 3, 4, 40, 5b, 6, and 7a. This is your total income 7b Head of 36,512 household, 8a Adjustments to income from Schedule 1, line 22 8 $18,350 . If you checked b Subtract line Ba from line 7b. This is your adjusted gross income 8b 36,512 any box under Standard 9 Standard deduction or itemized deductions (from Schedule A) 9 31,683 Deduction, see instructions 10 Qualified business income deduction. Attach Form 8995 or Form 8995-A . - 10 0 11a Add lines 9 and 10 11a 31,683 b Taxable income. Subtract line 11a from line ab 11b 4,829 For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions. Cat No. 11320B Form 1040 (2019) THIS FORM IS A SIMULATION OF AN OFFICIAL U.S. TAX FORM. IT IS NOT THE OFFICIAL FORM ITSELF. DO NOT USE THIS FORM FOR TAX FILINGS OR FOR ANY PURPOSE OTHER THAN EDUCATIONAL. O 2020 McGraw-Hill Education. Page 2 of Form 1040. Some information does not carry over from Page 1. Form 1040 (2019) Page 2 12a 483 12b 483 13a 13b 14 483 15 James Johnson Esther Johnson 412-34-5670 12a Tax (see inst.) Check if any from Form(s): (1) 8814 (2) 4972 (3) b Add Schedule 2. line 3, and line 12a and enter the total 23 13a Child tax credit or credit for other dependents b Add Schedule 3, line 7, and line 13a and enter the total 14 Subtract line 13b from line 12b. If zero or less, enter-O- , - 15 Other taxes, including self-employment tax, from Schedule 2, line 10 16 Add lines 14 and 15. This is your total tax 17 Federal income tax withheld from Forms W-2 and 1099 - 18 Other payments and refundable credits: a Earned income credit (EIC) b Additional child tax credit. Attach Schedule 8812 c American opportunity credit from Form 8863, line 8 , d Schedule 3, line 14 16 483 17 0 18a . If you have a qualifying child attach Sch. EIC . If you have nontaxable combat pay, see instructions 18b 18c 18d 18e 0 e Add lines 18a through 18d. These are your total other payments and refundable credits 19 Add lines 17 and 18e. These are your total payments 20 If line 19 is more than line 16, subtract line 16 from line 19. This is the amount you overpaid 19 0 20 483 Refund 21a 483 Direct deposit? See instructions. 21a Amount of line 20 you want refunded to you. If Form 8BBB is attached, check here > Routing number c Type: : Checking Savings >d Account number 22 Amount of line 20 you want applied to your 2020 estimated tax 22 23 Amount you owe. Subtract line 19 from line 16. For details on how to pay, see instructions 24 Estimated tax penalty (see instructions) 24 | Do you want to allow another person (other than your paid preparer) to discuss this return with the IRS? See instructions. 23 483 Amount You Owe Third Party Designee Yes. Complete below No (Other than paid preparer) Designee's name Phone no. Personal identification number (PIN) Sign Here Joint return? See instructions Keep a copy for your records. 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 Date If the IRS sent you an identity Your occupation Protection PIN, enter it here (see inst.) If the IRS sent your spouse an Spouse's signature. If a joint return, both must sign. Date Spouse's occupation Identity Protection PIN, enter it here (see inst.) Phone no Email address Preparer's name Preparer's signature Date PTIN Check if: Paid 3rd Party Designee Preparer Firm's name Phone no. Self-employed Use Only Firm's address Firm's EIN Form 1040 (2019) Go to www.irs.gov/Form 1040 for instructions and the latest information. THIS FORM IS A SIMULATION OF AN OFFICIAL U.S. TAX FORM. IT IS NOT THE OFFICIAL FORM ITSELF. DO NOT USE THIS FORM FOR TAX FILINGS OR FOR ANY PURPOSE OTHER THAN EDUCATIONAL. 2020 McGraw-Hill Education. Schedule 1 of Form 1040. OMB No. 1545-0074 SCHEDULE 1 (Form 1040 or 1040-SR) Additional Income and Adjustments to Income 2019 Department of the Treasury Internal Revenue Service Attach to Form 1040 or 1040-SR. Go to www.irs.gov/Form1040 for instructions and the latest information. Attachment Sequence No. 01 Name(s) shown on Form 1040 or 1040-SR Your social security number (Enter as XXX-XX-XXXX) 412-34-5670 James Parti 1 1 2a 2a b 3 3 4 4 5 Johnson Esther Johnson Additional Income Taxable refunds, credits, or offsets of state and local income taxes Alimony received Date of original divorce or separation agreement (see instructions) Business income or (loss). Attach Schedule C Other gains or losses). Attach Form 4797 Rental real estate, royalties, partnerships, S corporations, trusts, etc. Attach Schedule E Farm income or loss). Attach Schedule F Unemployment compensation Other income. List type and amount Combine lines 1 through 8. Enter here and on Form 1040 or 1040-SR, line 7a Adjustments to Income Educator expenses Certain business expenses of reservists, performing artists, and fee-basis government officials. Attach Form 2106 5 6 6 7 7 8 8 9 0 Part II 10 10 11 11 12 12 13 13 14 14 15 15 16 16 17 Health savings account deduction. Attach Form 8889 Moving expenses for members of the Armed Forces. Attach Form 3903 Deductible part of self-employment tax. Attach Schedule SE Self-employed SEP, SIMPLE, and qualified plans Self-employed health insurance deduction Penalty on early withdrawal of savings Alimony paid Recipient's SSN Date of original divorce or separation agreement (see instructions) IRA deduction Student loan interest deduction 17 18a 18a b 19 19 20 20 21 Reserved for future use 21 22 Add lines 10 through 21. These are your adjustments to income. Enter here and on Form 1040 or 1040-SR, line 8a 22 0 For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 71479F Schedule 1 (Form 1040 or 1040-SR) 2019 THIS FORM IS A SIMULATION OF AN OFFICIAL U.S. TAX FORM. IT IS NOT THE OFFICIAL FORM ITSELF. DO NOT USE THIS FORM FOR TAX FILINGS OR FOR ANY PURPOSE OTHER THAN EDUCATIONAL. 2020 McGraw-Hill Education. Your social security number 412-34-5670 4 0 0 7 0 Name(s) shown on Form 1040 or 1040-SR James Johnson Esther Johnson Medical Caution: Do not include expenses reimbursed or paid by others. and 1 Medical and dental expenses (see instructions) ) 1 Dental 2 Enter amount from Form 2 Expenses 1040 or 1040-SR, line 8b 3 Multiply line 2 by 7.5% (0.075) 3 4 Subtract line 3 from line 1. If line 3 is more than line 1, enter-O- 3 , - - Taxes You 5 State and local taxes. . Paid a State and local income taxes or general sales taxes. You may include either income taxes or general sales taxes on line 5a, but not both. If you elect to include general sales taxes instead of income taxes, check this box 5a b b State and local real estate taxes (see instructions) 5b c State and local personal property taxes 5c d d Add lines 5a through 5c 5d e Enter the smaller of line 5d or $10,000 ($5,000 if married filing 5e separately) 6 Other taxes. List type and amount 6 7 Add lines 5e and 6 8 Home mortgage interest and points. If you didn't use all of your home Interest You mortgage loan(s) to buy, build, or improve your home, see instructions and check this box Paid a Home mortgage interest and points reported to you on Form 1098. See 8 instructions if limited Caution: Your b Home mortgage interest not reported to you on Form 1098. See mortgage interest instructions if limited. If paid to the person from whom you bought the deduction may be home, see instructions and show that person's name, identifying no., and limited (see address instruction) 8b c Points not reported to you on Form 1098. See instructions for special 8c rules d Mortgage insurance premiums (see instructions) 8d e Add lines 8a through 8d 8e 9 Investment interest. Attach Form 4952 if required. See instructions 9 10 Add lines 8e and 9 11 Gifts by cash or check. If you made any gift of $250 or more, see Gifts to 11 instructions Charity 12 Other than by cash or check. If you made any gift of $250 or more, see instructions. You must attach Form 8283 if over $500 12 Caution: If you made a gift and got a benefit 13 Carryover from prior year 13 for it, see instructions. 14 Add lines 11 through 13 Casualty and 15 Casualty and theft loss(es) from a federally declared disaster (other than net qualified disaster losses). Theft Losses Attach Form 4684 and enter the amount from line 18 of that form. See instructions Other 16 Otherfrom list in instructions. List type and amount Itemized Deductions 17 Add the amounts in the far right column for lines 4 through 16. Also, enter this amount on Form 1040 Total or 1040-SR, line 9 Itemized Deductions 18 If you elect to itemize deductions even though they are less than your standard deduction, check this box 10 14 15 16 17 31,683 1 2019 Department of the Treasury Go to www.irs.gov/Schedule for instructions and the latest information. Internal Revenue Service (99) Attach to Form 1040 or 1040-SR. Name(s) shown on return James Johnson Esther Johnson Part 1 1 List name of payer. If any interest is from a seller-financed mortgage and the buyer used the property as a personal Interest residence, see instructions and list this interest first. Also, show that buyer's social security number and address Attachment Sequence No. 08 Your social security number 412-34-5670 Amount (See instructions and the instructions for Forms 1040 and 1040-SR, line 2b.) Note: If you received a Form 1099-INT, Form 1099-OID, or substitute statement from a brokerage firm, list the firm's name as the payer and enter the total interest shown on that form. 2 Add the amounts on line 1 3 Excludable interest on series EE and I U.S. savings bonds issued after 1989. Attach Form 8815 4 Subtract line 3 from line 2. Enter the result here and on Form 1040 or 1040-SR, line 25 Note: If line 4 is over $1,500, you must complete Part III. 5 List name of payer 2 3 4 0 Amount Part II Ordinary Dividends (See instructions and the instructions for Forms 1040 and 1040-SR, line 3b.) 5 No Note: If you received a Form 1099-DIV or substitute statement from a brokerage firm, list the firm's name as the payer and enter the ordinary dividends shown on that form. 6 Add the amounts on line 5. Enter the total here and on Form 1040 or 1040-SR, line 3b 6 Note: If line 6 is over $1,500, you must complete Part III. Part III You must complete this part if you (a) had over $1,500 of taxable interest or ordinary dividends; (b) had a foreign account; Yes Foreign or (c) received a distribution from, or were a grantor of, or a transferorto, a foreign trust. Accounts and 7a At any time during 2019, did you have a financial interest in or signature authority over a financial account (such as a Trusts bank account, securities account, or brokerage account) located in a foreign country? See instructions If "Yes," are you required to file FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR), to report that Caution: If required, financial interest or signature authority? See Finen Form 114 and its instructions for filing requirements and exceptions to failure to file FinCEN those requirements Form 114 may result b If you are required to file FinCEN Form 114, enter the name of the foreign country where the financial account is located in substantial penalties. See instructions. 8 During 2019, did you receive a distribution from, or were you the grantor of, or transferorto, a foreign trust? If "Yes," you may have to file Form 3520. See instructions. For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 17146N Schedule B (Form 1040 or 1040-SR) 2019 THIS FORM IS A SIMULATION OF AN OFFICIAL U.S. TAX FORM. IT IS NOT THE OFFICIAL FORM ITSELF. DO NOT USE THIS FORM FOR TAX FILINGS OR FOR ANY PURPOSE OTHER THAN EDUCATIONAL. 2020 McGraw-Hill Education. Social Security Benefits Worksheet. 2019 Social Security Benefits Worksheet-Lines 5a and 5b Name(s) shown on Form 1040 Your social security number James Johnson Esther Johnson 412-34-5670 Figure any write-in adjustments to be entered on the dotted line next to Schedule 1, line 22 see the Before you begin: instructions for Schedule 1, line22). If you are married filing separately and you lived apart from your spouse for all of 2019, enter "D" to the right of the word "benefits" on line 5a. If you don't, you may get a math error notice from the IRS. Be sure you have read the Exception in the line 5a and 5b instructions to see if you can use this worksheet instead of a publication to find out if any of your benefits are taxable. 1 Enter the total amount from box 5 of all your Forms SSA-1099 and RRB- 1099. Also, enter this amount on Form 1040 or 1040-SR, line 5a 2 Multiply line 1 by 50% (0.50) 2 3 Combine the amounts from Form 1040 or 1040-SR, lines 1, 2b, 3b, 4b, and Schedule 1, line 9 4 Enter the amount, if any, from Form 1040 or 1040-SR, line 2a 5 Combine lines 2, 3, and 4 0 6 Enter the total of the amounts from Schedule 1, lines 10 through 19, plus any write-in adjustments you entered on the dotted line next to Schedule 1, line 22 7 is the amount on line 6 less than the amount on line 5? STOP None of your social security benefits are taxable. Enter -- on Form No. 1040 or 1040-SR, line 5b. | Yes. Subtract line 6 from line 5 3 4 5 6 8 8 If you are: Married filing jointly, enter $32,000 Single, head of household, qualifying window(er), or married filing separately and you lived apart from your spouse for all of 2019, enter $25,000 Married filing separately and you lived with your spouse at any time in 2019, skip lines 8 through 15; multiply line 7 by 85% (0.85) and enter the result on line 16. Then, go to line 17 9 is the amount on line 8 less than the amount on line 7? STOP None of your social security benefits are taxable. Enter-O-on Form No. 1040 or 1040-SR, line 5b. If you are married filing separately and you lived apart from your spouse for all of 2019, be sure you entered "D" to the right of the word "benefits" on line 5a. Yes. Subtract line 8 from line 7 10 Enter: $12,000 if married filing jointly: $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all o 2019 11 Subtract line 10 from line 9. If zero or less, enter -O- 12 Enter the smaller of line 9 or line 10 13 Enter one-half of line 12 9 10 11 0 12 13 14 14 Enter the smaller of line 2 or line 13 15 Multiply line 11 by 85% (0.85). If line 11 is zero, enter-O- 15 16 Add lines 14 and 15 16 0 17 Multiply line 1 by 85% (0.85) 17 18 Taxable social security benefits. Enter the smaller of line 16 or line 17. Also enter this amount on 18 Form 1040 or 1040-SR, line 5b TIP If any of your benefits are taxable for 2019 and they include a lump-sum benefit payment that was for an earlier year, you may be able to resduce the taxable amount. See Lump-Sum Election in Pub, 915 for details. THIS FORM IS A SIMULATION OF AN OFFICIAL U.S. TAX FORM. IT IS NOT THE OFFICIAL FORM ITSELF. DO NOT USE THIS FORM FOR TAX FILINGS OR FOR ANY PURPOSE OTHER THAN EDUCATIONAL. 2020 McGraw-Hill Education. Page 1 of Form 1040. Use provided information and follow instructions on form. Department of the Treasury-Internal Revenue Form 1040 Service (99) 2019 OMB No. 1545-0074 IRS Use Only-Do not write or staple in this space. U.S. Individual Income Tax Return Filing Status Single Married filing jointly Married filing separately (MFS) Head of household (HOH) Qualifying widow(er) (QW) Check only If you checked the MFS box, enter the name of spouse. If you checked the HOH or QW box, enter the child's name if the qualifying person is one box a child but not your dependent Your first name and middle initial Last name Your social security number (Enter as xxx-xx-xxxx) James Johnson 412-34-5670 If joint return, spouse's first name and middle initial Last name Spouse's social security number (Enter as xxx-xx- Xxxx) Esther Johnson 412-34-5671 Home address (number and street). If you have a P.O. box, see instructions. Apt. no. Presidential Election Campaign 45678 S.W. 112th Street Check here if you, or your spouse if filing jointly, want $3 lo go to this fund. Checking a box below will not change City, town or post office, state, and ZIP code. If you have a foreign address, also complete spaces below (see instructions), your tax or refund Homestead, FL 33033 You Spouse Foreign country name Foreign province/statecounty Foreign postal code If more than four dependents, see instructions and here Standard Someone can claim: You as a dependent Your spouse as a dependent Deduction Spouse itemizes on a separate return or you were a dual-status alien Age/Blindness You: Were born before January 2, 1955 Are blind Spouse: Was born before January 2, 1955 Is blind Dependents (soe instructions): (2) Social security number (3) Relationship to you (4) if qualifies for (see instructions): (1) First name Last name (Enter as xocx-XX-XOCO) Child tax credit Credit for other dependents 1 Wages, salaries, tips, etc. Attach Form(s) W-2 1 25,000 2a Tax-exempt interest b Taxable interest. Attach Sch. Bif 2a 2b required 2,545 3a Qualified dividends b Ordinary dividends. Attach Sch. B if 3a 3b required Standard 4a IRA distributions 4a b Taxable amount 4b Deduction for Single or Married Pensions and annuities 4c d Taxable amount 4d filing separately, $12,200 5a Social Security benefits 5a 35,800 b Taxable amount 5b 8,027 . Married filing jointly or 6 Capital gain or loss). Attach Schedule D if required. If not required, check here 6 Qualifying 7a Other income from Schedule 1, line 9 widow(er) 7a 940 $24,400 b Add lines 1, 2, 3, 4, 40, 5b, 6, and 7a. This is your total income 7b Head of 36,512 household, 8a Adjustments to income from Schedule 1, line 22 8 $18,350 . If you checked b Subtract line Ba from line 7b. This is your adjusted gross income 8b 36,512 any box under Standard 9 Standard deduction or itemized deductions (from Schedule A) 9 31,683 Deduction, see instructions 10 Qualified business income deduction. Attach Form 8995 or Form 8995-A . - 10 0 11a Add lines 9 and 10 11a 31,683 b Taxable income. Subtract line 11a from line ab 11b 4,829 For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions. Cat No. 11320B Form 1040 (2019) THIS FORM IS A SIMULATION OF AN OFFICIAL U.S. TAX FORM. IT IS NOT THE OFFICIAL FORM ITSELF. DO NOT USE THIS FORM FOR TAX FILINGS OR FOR ANY PURPOSE OTHER THAN EDUCATIONAL. O 2020 McGraw-Hill Education. Page 2 of Form 1040. Some information does not carry over from Page 1. Form 1040 (2019) Page 2 12a 483 12b 483 13a 13b 14 483 15 James Johnson Esther Johnson 412-34-5670 12a Tax (see inst.) Check if any from Form(s): (1) 8814 (2) 4972 (3) b Add Schedule 2. line 3, and line 12a and enter the total 23 13a Child tax credit or credit for other dependents b Add Schedule 3, line 7, and line 13a and enter the total 14 Subtract line 13b from line 12b. If zero or less, enter-O- , - 15 Other taxes, including self-employment tax, from Schedule 2, line 10 16 Add lines 14 and 15. This is your total tax 17 Federal income tax withheld from Forms W-2 and 1099 - 18 Other payments and refundable credits: a Earned income credit (EIC) b Additional child tax credit. Attach Schedule 8812 c American opportunity credit from Form 8863, line 8 , d Schedule 3, line 14 16 483 17 0 18a . If you have a qualifying child attach Sch. EIC . If you have nontaxable combat pay, see instructions 18b 18c 18d 18e 0 e Add lines 18a through 18d. These are your total other payments and refundable credits 19 Add lines 17 and 18e. These are your total payments 20 If line 19 is more than line 16, subtract line 16 from line 19. This is the amount you overpaid 19 0 20 483 Refund 21a 483 Direct deposit? See instructions. 21a Amount of line 20 you want refunded to you. If Form 8BBB is attached, check here > Routing number c Type: : Checking Savings >d Account number 22 Amount of line 20 you want applied to your 2020 estimated tax 22 23 Amount you owe. Subtract line 19 from line 16. For details on how to pay, see instructions 24 Estimated tax penalty (see instructions) 24 | Do you want to allow another person (other than your paid preparer) to discuss this return with the IRS? See instructions. 23 483 Amount You Owe Third Party Designee Yes. Complete below No (Other than paid preparer) Designee's name Phone no. Personal identification number (PIN) Sign Here Joint return? See instructions Keep a copy for your records. 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 Date If the IRS sent you an identity Your occupation Protection PIN, enter it here (see inst.) If the IRS sent your spouse an Spouse's signature. If a joint return, both must sign. Date Spouse's occupation Identity Protection PIN, enter it here (see inst.) Phone no Email address Preparer's name Preparer's signature Date PTIN Check if: Paid 3rd Party Designee Preparer Firm's name Phone no. Self-employed Use Only Firm's address Firm's EIN Form 1040 (2019) Go to www.irs.gov/Form 1040 for instructions and the latest information. THIS FORM IS A SIMULATION OF AN OFFICIAL U.S. TAX FORM. IT IS NOT THE OFFICIAL FORM ITSELF. DO NOT USE THIS FORM FOR TAX FILINGS OR FOR ANY PURPOSE OTHER THAN EDUCATIONAL. 2020 McGraw-Hill Education. Schedule 1 of Form 1040. OMB No. 1545-0074 SCHEDULE 1 (Form 1040 or 1040-SR) Additional Income and Adjustments to Income 2019 Department of the Treasury Internal Revenue Service Attach to Form 1040 or 1040-SR. Go to www.irs.gov/Form1040 for instructions and the latest information. Attachment Sequence No. 01 Name(s) shown on Form 1040 or 1040-SR Your social security number (Enter as XXX-XX-XXXX) 412-34-5670 James Parti 1 1 2a 2a b 3 3 4 4 5 Johnson Esther Johnson Additional Income Taxable refunds, credits, or offsets of state and local income taxes Alimony received Date of original divorce or separation agreement (see instructions) Business income or (loss). Attach Schedule C Other gains or losses). Attach Form 4797 Rental real estate, royalties, partnerships, S corporations, trusts, etc. Attach Schedule E Farm income or loss). Attach Schedule F Unemployment compensation Other income. List type and amount Combine lines 1 through 8. Enter here and on Form 1040 or 1040-SR, line 7a Adjustments to Income Educator expenses Certain business expenses of reservists, performing artists, and fee-basis government officials. Attach Form 2106 5 6 6 7 7 8 8 9 0 Part II 10 10 11 11 12 12 13 13 14 14 15 15 16 16 17 Health savings account deduction. Attach Form 8889 Moving expenses for members of the Armed Forces. Attach Form 3903 Deductible part of self-employment tax. Attach Schedule SE Self-employed SEP, SIMPLE, and qualified plans Self-employed health insurance deduction Penalty on early withdrawal of savings Alimony paid Recipient's SSN Date of original divorce or separation agreement (see instructions) IRA deduction Student loan interest deduction 17 18a 18a b 19 19 20 20 21 Reserved for future use 21 22 Add lines 10 through 21. These are your adjustments to income. Enter here and on Form 1040 or 1040-SR, line 8a 22 0 For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 71479F Schedule 1 (Form 1040 or 1040-SR) 2019 THIS FORM IS A SIMULATION OF AN OFFICIAL U.S. TAX FORM. IT IS NOT THE OFFICIAL FORM ITSELF. DO NOT USE THIS FORM FOR TAX FILINGS OR FOR ANY PURPOSE OTHER THAN EDUCATIONAL. 2020 McGraw-Hill Education. Your social security number 412-34-5670 4 0 0 7 0 Name(s) shown on Form 1040 or 1040-SR James Johnson Esther Johnson Medical Caution: Do not include expenses reimbursed or paid by others. and 1 Medical and dental expenses (see instructions) ) 1 Dental 2 Enter amount from Form 2 Expenses 1040 or 1040-SR, line 8b 3 Multiply line 2 by 7.5% (0.075) 3 4 Subtract line 3 from line 1. If line 3 is more than line 1, enter-O- 3 , - - Taxes You 5 State and local taxes. . Paid a State and local income taxes or general sales taxes. You may include either income taxes or general sales taxes on line 5a, but not both. If you elect to include general sales taxes instead of income taxes, check this box 5a b b State and local real estate taxes (see instructions) 5b c State and local personal property taxes 5c d d Add lines 5a through 5c 5d e Enter the smaller of line 5d or $10,000 ($5,000 if married filing 5e separately) 6 Other taxes. List type and amount 6 7 Add lines 5e and 6 8 Home mortgage interest and points. If you didn't use all of your home Interest You mortgage loan(s) to buy, build, or improve your home, see instructions and check this box Paid a Home mortgage interest and points reported to you on Form 1098. See 8 instructions if limited Caution: Your b Home mortgage interest not reported to you on Form 1098. See mortgage interest instructions if limited. If paid to the person from whom you bought the deduction may be home, see instructions and show that person's name, identifying no., and limited (see address instruction) 8b c Points not reported to you on Form 1098. See instructions for special 8c rules d Mortgage insurance premiums (see instructions) 8d e Add lines 8a through 8d 8e 9 Investment interest. Attach Form 4952 if required. See instructions 9 10 Add lines 8e and 9 11 Gifts by cash or check. If you made any gift of $250 or more, see Gifts to 11 instructions Charity 12 Other than by cash or check. If you made any gift of $250 or more, see instructions. You must attach Form 8283 if over $500 12 Caution: If you made a gift and got a benefit 13 Carryover from prior year 13 for it, see instructions. 14 Add lines 11 through 13 Casualty and 15 Casualty and theft loss(es) from a federally declared disaster (other than net qualified disaster losses). Theft Losses Attach Form 4684 and enter the amount from line 18 of that form. See instructions Other 16 Otherfrom list in instructions. List type and amount Itemized Deductions 17 Add the amounts in the far right column for lines 4 through 16. Also, enter this amount on Form 1040 Total or 1040-SR, line 9 Itemized Deductions 18 If you elect to itemize deductions even though they are less than your standard deduction, check this box 10 14 15 16 17 31,683 1 2019 Department of the Treasury Go to www.irs.gov/Schedule for instructions and the latest information. Internal Revenue Service (99) Attach to Form 1040 or 1040-SR. Name(s) shown on return James Johnson Esther Johnson Part 1 1 List name of payer. If any interest is from a seller-financed mortgage and the buyer used the property as a personal Interest residence, see instructions and list this interest first. Also, show that buyer's social security number and address Attachment Sequence No. 08 Your social security number 412-34-5670 Amount (See instructions and the instructions for Forms 1040 and 1040-SR, line 2b.) Note: If you received a Form 1099-INT, Form 1099-OID, or substitute statement from a brokerage firm, list the firm's name as the payer and enter the total interest shown on that form. 2 Add the amounts on line 1 3 Excludable interest on series EE and I U.S. savings bonds issued after 1989. Attach Form 8815 4 Subtract line 3 from line 2. Enter the result here and on Form 1040 or 1040-SR, line 25 Note: If line 4 is over $1,500, you must complete Part III. 5 List name of payer 2 3 4 0 Amount Part II Ordinary Dividends (See instructions and the instructions for Forms 1040 and 1040-SR, line 3b.) 5 No Note: If you received a Form 1099-DIV or substitute statement from a brokerage firm, list the firm's name as the payer and enter the ordinary dividends shown on that form. 6 Add the amounts on line 5. Enter the total here and on Form 1040 or 1040-SR, line 3b 6 Note: If line 6 is over $1,500, you must complete Part III. Part III You must complete this part if you (a) had over $1,500 of taxable interest or ordinary dividends; (b) had a foreign account; Yes Foreign or (c) received a distribution from, or were a grantor of, or a transferorto, a foreign trust. Accounts and 7a At any time during 2019, did you have a financial interest in or signature authority over a financial account (such as a Trusts bank account, securities account, or brokerage account) located in a foreign country? See instructions If "Yes," are you required to file FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR), to report that Caution: If required, financial interest or signature authority? See Finen Form 114 and its instructions for filing requirements and exceptions to failure to file FinCEN those requirements Form 114 may result b If you are required to file FinCEN Form 114, enter the name of the foreign country where the financial account is located in substantial penalties. See instructions. 8 During 2019, did you receive a distribution from, or were you the grantor of, or transferorto, a foreign trust? If "Yes," you may have to file Form 3520. See instructions. For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 17146N Schedule B (Form 1040 or 1040-SR) 2019 THIS FORM IS A SIMULATION OF AN OFFICIAL U.S. TAX FORM. IT IS NOT THE OFFICIAL FORM ITSELF. DO NOT USE THIS FORM FOR TAX FILINGS OR FOR ANY PURPOSE OTHER THAN EDUCATIONAL. 2020 McGraw-Hill Education. Social Security Benefits Worksheet. 2019 Social Security Benefits Worksheet-Lines 5a and 5b Name(s) shown on Form 1040 Your social security number James Johnson Esther Johnson 412-34-5670 Figure any write-in adjustments to be entered on the dotted line next to Schedule 1, line 22 see the Before you begin: instructions for Schedule 1, line22). If you are married filing separately and you lived apart from your spouse for all of 2019, enter "D" to the right of the word "benefits" on line 5a. If you don't, you may get a math error notice from the IRS. Be sure you have read the Exception in the line 5a and 5b instructions to see if you can use this worksheet instead of a publication to find out if any of your benefits are taxable. 1 Enter the total amount from box 5 of all your Forms SSA-1099 and RRB- 1099. Also, enter this amount on Form 1040 or 1040-SR, line 5a 2 Multiply line 1 by 50% (0.50) 2 3 Combine the amounts from Form 1040 or 1040-SR, lines 1, 2b, 3b, 4b, and Schedule 1, line 9 4 Enter the amount, if any, from Form 1040 or 1040-SR, line 2a 5 Combine lines 2, 3, and 4 0 6 Enter the total of the amounts from Schedule 1, lines 10 through 19, plus any write-in adjustments you entered on the dotted line next to Schedule 1, line 22 7 is the amount on line 6 less than the amount on line 5? STOP None of your social security benefits are taxable. Enter -- on Form No. 1040 or 1040-SR, line 5b. | Yes. Subtract line 6 from line 5 3 4 5 6 8 8 If you are: Married filing jointly, enter $32,000 Single, head of household, qualifying window(er), or married filing separately and you lived apart from your spouse for all of 2019, enter $25,000 Married filing separately and you lived with your spouse at any time in 2019, skip lines 8 through 15; multiply line 7 by 85% (0.85) and enter the result on line 16. Then, go to line 17 9 is the amount on line 8 less than the amount on line 7? STOP None of your social security benefits are taxable. Enter-O-on Form No. 1040 or 1040-SR, line 5b. If you are married filing separately and you lived apart from your spouse for all of 2019, be sure you entered "D" to the right of the word "benefits" on line 5a. Yes. Subtract line 8 from line 7 10 Enter: $12,000 if married filing jointly: $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all o 2019 11 Subtract line 10 from line 9. If zero or less, enter -O- 12 Enter the smaller of line 9 or line 10 13 Enter one-half of line 12 9 10 11 0 12 13 14 14 Enter the smaller of line 2 or line 13 15 Multiply line 11 by 85% (0.85). If line 11 is zero, enter-O- 15 16 Add lines 14 and 15 16 0 17 Multiply line 1 by 85% (0.85) 17 18 Taxable social security benefits. Enter the smaller of line 16 or line 17. Also enter this amount on 18 Form 1040 or 1040-SR, line 5b TIP If any of your benefits are taxable for 2019 and they include a lump-sum benefit payment that was for an earlier year, you may be able to resduce the taxable amount. See Lump-Sum Election in Pub, 915 for details. THIS FORM IS A SIMULATION OF AN OFFICIAL U.S. TAX FORM. IT IS NOT THE OFFICIAL FORM ITSELF. DO NOT USE THIS FORM FOR TAX FILINGS OR FOR ANY PURPOSE OTHER THAN EDUCATIONAL. 2020 McGraw-Hill Education
