Jason Ready, single, attended the University of San Diego during 20152019 under the Army ROTC program. Excluding the school expenses covered by his ROTC scholarship, he incurred additional school expenses of $10,000 in total for his education, and $1,500 of that amount was incurred in 2019 for his last semester. To finance these expenses, he borrowed $7,000 through a federal student loan program and borrowed another $3,000 from SoCal Credit Union for educational purposes. After graduation, he received his officers commission and was ordered to report to the Military Entrance Processing Station in Portland, OR, for duty, during 2019. He lives off base at 4560 Ranch Drive, Portland, OR 97035. His social security number is 412-34-5670 (date of birth 7/10/1997).

His W-2 contained the following information:

Wages (box 1)	=	$	67,533.05
Federal W/H (box 2)	=	$	8,104.95
Social security wages (box 3)	=	$	67,533.05
Social security W/H (box 4)	=	$	4,187.05
Medicare wages (box 5)	=	$	67,533.05
Medicare W/H (box 6)	=	$	979.23

In moving to Portland, he incurred the following unreimbursed moving expenses:

$495 in gasoline. $295 for renting a truck from IGOTYA rentals. $125 in food. $465 for motel lodging on the way to Portland.

He also received two Forms 1098-E. One was from the federal student loan program, which showed $450 of student loan interest; the other was from SoCal Credit Union and showed $150.75 of student loan interest.

Prepare a Form 1040, a Form 3903, and Schedule 1. (Do not round intermediate computations. Round your final answers to the nearest whole dollar amount. Input all the values as positive numbers. Instructions can be found on certain cells within the forms.)

Use the appropriate Tax Tables.

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 Jason Ready 412-34-5670 Spouse's social security number (I If joint return, spouse's first name and middle initial Last name Xxxx) Apt. no. Presidential Election Cam Home address (number and street). If you have a P.O. box, see instructions. 4560 Ranch Drive Check here if you, or your spouse if filir to go to this fund. Checking a box belov your tax or refund. City, town or post office, state, and ZIP code. If you have a foreign address, also complete spaces below (see instructions). Portland, OR 97035 Foreign country name Foreign province/state/county Foreign postal code You Spouse If more than four dependents, see instri and here Someone can claim: You as a dependent Your spouse as a dependent Standard 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 (see instructions): (2) Social security number (3) Relationship to you (4) if qualifies for (see instri (1) First name Last name (Enter as XXX-XX-XXXX) Child tax credit Credit for ot 1 67,533 2b 3b 4b 4d 5b 6 7a 7b 67,533 8 8b 67,533 11a 12,200 55,333 11b Form 1040 (2019) Jason Ready 412-34-5670 Page 2 12a Tax (see inst.) Check if any from Form(s): (1) 8814 (2) 4972 (3) 12a b Add Schedule 2, line 3, and line 12a and enter the total 12b 13a Child tax credit or credit for other dependents 13a b Add Schedule 3, line 7, and line 13a and enter the total 13b 14 Subtract line 13b from line 12b. If zero or less, enter -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 16 0 17 Federal income tax withheld from Forms W-2 and 1099 17 8,105 18 Other payments and refundable credits: a Earned income credit (EIC) 18a b Additional child tax credit. Attach Schedule 8812 18b c American opportunity credit from Form 8863, line 8 18c d Schedule 3, line 14 18d e Add lines 18a through 18d. These are your total other payments and refundable credits 18e 0 19 Add lines 17 and 18e. These are your total payments 19 8,105 20 If line 19 is more than line 16, subtract line 16 from line 19. This is the amount you overpaid 20 21a Amount of line 20 you want refunded to you. If Form 8888 is attached, check here 21a b 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 23 OMB No. 1545-0074 SCHEDULE 1 (Form 1040 or 1040-SR) Additional Income and Adjustments to Income 2019 Department of the Treasury Attach to Form 1040 or 1040-SR. Attachment Sequence No. 01 Internal Revenue Service Go to www.irs.gov/Form1040 for instructions and the latest information. Name(s) shown on Form 1040 or 1040-SR Your social security number Ready 412-34-5670 Jason Part 1 Additional Income 1 Taxable refunds, credits, or offsets of state and local income taxes 1 2a Alimony received 2a b Date of original divorce or separation agreement (see instructions) Business income or (loss). Attach Schedule C 3 3 4 Other gains or (losses). Attach Form 4797 4 5 5 6 Rental real estate, royalties, partnerships, S corporations, trusts, etc. Attach Schedule E Farm income or (loss). Attach Schedule F Unemployment compensation 6 7 7 8 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 1,255 14 14 15 15 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 16 16 17 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 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 1,255 For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 71479F Schedule 1 (Form 1040 or 1040-SR) 2019 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 Jason Ready 412-34-5670 Spouse's social security number (I If joint return, spouse's first name and middle initial Last name Xxxx) Apt. no. Presidential Election Cam Home address (number and street). If you have a P.O. box, see instructions. 4560 Ranch Drive Check here if you, or your spouse if filir to go to this fund. Checking a box belov your tax or refund. City, town or post office, state, and ZIP code. If you have a foreign address, also complete spaces below (see instructions). Portland, OR 97035 Foreign country name Foreign province/state/county Foreign postal code You Spouse If more than four dependents, see instri and here Someone can claim: You as a dependent Your spouse as a dependent Standard 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 (see instructions): (2) Social security number (3) Relationship to you (4) if qualifies for (see instri (1) First name Last name (Enter as XXX-XX-XXXX) Child tax credit Credit for ot 1 67,533 2b 3b 4b 4d 5b 6 7a 7b 67,533 8 8b 67,533 11a 12,200 55,333 11b Form 1040 (2019) Jason Ready 412-34-5670 Page 2 12a Tax (see inst.) Check if any from Form(s): (1) 8814 (2) 4972 (3) 12a b Add Schedule 2, line 3, and line 12a and enter the total 12b 13a Child tax credit or credit for other dependents 13a b Add Schedule 3, line 7, and line 13a and enter the total 13b 14 Subtract line 13b from line 12b. If zero or less, enter -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 16 0 17 Federal income tax withheld from Forms W-2 and 1099 17 8,105 18 Other payments and refundable credits: a Earned income credit (EIC) 18a b Additional child tax credit. Attach Schedule 8812 18b c American opportunity credit from Form 8863, line 8 18c d Schedule 3, line 14 18d e Add lines 18a through 18d. These are your total other payments and refundable credits 18e 0 19 Add lines 17 and 18e. These are your total payments 19 8,105 20 If line 19 is more than line 16, subtract line 16 from line 19. This is the amount you overpaid 20 21a Amount of line 20 you want refunded to you. If Form 8888 is attached, check here 21a b 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 23 OMB No. 1545-0074 SCHEDULE 1 (Form 1040 or 1040-SR) Additional Income and Adjustments to Income 2019 Department of the Treasury Attach to Form 1040 or 1040-SR. Attachment Sequence No. 01 Internal Revenue Service Go to www.irs.gov/Form1040 for instructions and the latest information. Name(s) shown on Form 1040 or 1040-SR Your social security number Ready 412-34-5670 Jason Part 1 Additional Income 1 Taxable refunds, credits, or offsets of state and local income taxes 1 2a Alimony received 2a b Date of original divorce or separation agreement (see instructions) Business income or (loss). Attach Schedule C 3 3 4 Other gains or (losses). Attach Form 4797 4 5 5 6 Rental real estate, royalties, partnerships, S corporations, trusts, etc. Attach Schedule E Farm income or (loss). Attach Schedule F Unemployment compensation 6 7 7 8 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 1,255 14 14 15 15 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 16 16 17 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 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 1,255 For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 71479F Schedule 1 (Form 1040 or 1040-SR) 2019