John Fuji (birthdate June 6, 1979) moved from California to Washington in December 2015 He lives at 468 Cameo Street, Yakima, WA 98901 John's Social Security number is 571 78 5974 and he is single His earnings and income tax withholding for 2016 for his job as a manager at a Washington apple processing plant are Earnings from the Granny Smith Apple Co $76,500 Federal income tax withheld 9,700 State income tax withheld 0 John's other income includes interest on a Certificate of Deposit at Braeburn National Bank of $1,297 Also, he paid $615 per month alimony to his ex wife (Dora Fuji, Social Security number 573 79 6075) During 2016, John paid the following amounts (all of which can be substantiated) Home mortgage interest $7,775 Auto loan interest 1,575 Credit card interest 655 State sales tax 1,167 Property taxes on personal residence 2,083 Unreimbursed hospital bills 5,250 Doctor bills 2,550 Other deductible medical expenses 760 Income tax preparation fee 500 Job hunting expenses 925 Cash charitable donation to the Jonagold Research Center 500 In July 2016, someone broke into John's house and stole a coin collection The collection had a fair market value of $11,400 and a tax basis to John of $4,660 The collection was uninsured Click here to access the tax table to use for this problem Required Complete John's federal tax return for 2016 Use Form 1040, Schedule A, Schedule B, and Form 4684, to complete this tax return Make realistic assumptions about any missing data Enter all amounts as positive numbers If an amount box does not require an entry or the answer is zero, enter 0 If required round your answers to the nearest dollar Form 1040 Department of the TreasuryInternal Revenue Service (99) U S Individual Income Tax Return 2016 OMB No 1545 0074 IRS Use Only For the year Jan 1Dec 31, 2016, or other tax year beginning , 2016, ending , 20 See separate instructions Your first name and initial John Last name Fuji Your social security number 571 78 5974 If a joint return, spouse's first name and initial Last name Spouse's social security number Home address (number and street) If you have a P O box, see instructions 468 Cameo Street Apt no Make sure the SSN(s) above and on line 6c are correct City, town or post office, state, and ZIP code If you have a foreign address, also complete spaces below (see instructions) Yakima, WA 98901 Presidential Election Campaign Check here if you, or your spouse if filing jointly, want $3 to go to this fund Checking a box below will not change your tax or refund You Spouse Foreign country name Foreign province state country Foreign postal code Filing Status Single Exemptions 6a Yes Yourself If someone can claim you as a dependent, do not check box 6a Boxes checked on 6a and 6b b No Spouse No of children on 6c who lived with you c Dependents (2) Dependent's social security number (3) Dependent's relationship to you (4) If child under age 17 qualifying for child tax credit (see instructions) (1) First name Last name did not live with you due to divorce or separation (see instructions) If more than four dependents, see instructions and check here Dependents on 6c not entered above Add numbers on lines above d Total number of exemptions claimed Income Attach Form(s) W 2 here Also attach Forms W 2G and 1099 R if tax was withheld If you did not get a W 2, see instructions 7 Wages, salaries, tips, etc Attach Form(s) W 2 7 8a Taxable interest Attach Schedule B if required 8a b Tax exempt interest Do not include on line 8a 8b 9a Ordinary dividends Attach Schedule B if required 9a b Qualified dividends 9b 10 Taxable refunds, credits, or offsets of state and local income taxes 10 11 Alimony received 11 12 Business income or (loss) Attach Schedule C or C EZ 12 13 Capital gain or (loss) Attach Schedule D if required If not required, check here 13 14 Other gains or (losses) Attach Form 4797 14 15a IRA distributions 15a b Taxable amount 15b 16a Pensions and annuities 16a b Taxable amount 16b 17 Rental real estate, royalties, partnerships, S corporations, trusts, etc Attach Schedule E 17 18 Farm income or (loss) Attach Schedule F 18 19 Unemployment compensation 19 20a Social security benefits 20a b Taxable amount 20b 21 Other income List type and amount 21 22 Combine the amounts in the far right column for lines 7 through 21 This is your total income 22 Adjusted Gross Income 23 Educator expenses 23 24 Certain business expenses of reservists, performing artists, and fee basis government officials Attach Form 2106 or 2106 EZ 24 25 Health savings account deduction Attach Form 8889 25 26 Moving expenses Attach Form 3903 26 27 Deductible part of self employment tax Attach Schedule SE 27 28 Self employed SEP, SIMPLE, and qualified plans 28 29 Self employed health insurance deduction 29 30 Penalty on early withdrawal of savings 30 31a Alimony paid b Recipient's SSN 573 79 6075 31a 32 IRA deduction 32 33 Student loan interest deduction 33 34 Tuition and fees Attach Form 8917 34 35 Domestic production activities deduction Attach Form 8903 35 36 Add lines 23 through 35 36 37 Subtract line 36 from line 22 This is your adjusted gross income 37 For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions Cat No 11320B Form 1040 (2016) Note Schedule B is not required since the taxpayer's interest income is below the $1,500 reporting threshold Form 1040 (2016) John Fuji 571 78 5974 Page 2 38 Amount from line 37 (adjusted gross income) 38 Tax and Credits 39a Check if You were born before January 2, 1952, Blind Spouse was born before January 2, 1952, Blind Total boxes checked 39a b If your spouse itemizes on a separate return or you were a dual status alien, check here 39b Standard Deduction for People who check any box on line 39a or 39b or who can be claimed as a dependent, see instructions All others Single or Married filing separately, $6,300 Married filing jointly or Qualifying widow(er), $12,600 Head of household, $9,300 40 Itemized deductions (from Schedule A) or your standard deduction (see left margin) 40 41 Subtract line 40 from line 38 41 42 Exemptions If line 38 is $155,650 or less, multiply $4,050 by the number on line 6d Otherwise, see instructions 42 43 Taxable income Subtract line 42 from line 41 If line 42 is more than line 41, enter 0 43 44 Tax (see instructions) Check if any from a Form(s) 8814 b Form 4972 c 44 45 Alternative minimum tax (see instructions) Attach Form 6251 45 46 Excess advance premium tax credit repayment Attach Form 8962 46 47 Add lines 44, 45, and 46 47 48 Foreign tax credit Attach Form 1116 if required 48 49 Credit for child and dependent care expenses Attach Form 2441 49 50 Education credits from Form 8863, line 19 50 51 Retirement savings contributions credit Attach Form 8880 51 52 Child tax credit Attach Schedule 8812, if required 52 53 Residential energy credits Attach Form 5695 53 54 Other credits from Form a 3800 b 8801 c 54 55 Add lines 48 through 54 These are your total credits 55 56 Subtract line 55 from line 47 If line 55 is more than line 47, enter 0 56 Other Taxes 57 Self employment tax Attach Schedule SE 57 58 Unreported social security and Medicare tax from Form a 4137 b 8919 58 59 Additional tax on IRAs, other qualified retirement plans, etc Attach Form 5329 if required 59 60a Household employment taxes from Schedule H 60a b First time homebuyer credit repayment Attach Form 5405 if required 60b 61 Health care individual responsibility (see instructions) Full year coverage 61 62 Taxes from a Form 8959 b Form 8960 c Instructions enter code(s) 62 63 Add lines 56 through 62 This is your total tax 63 Payments 64 Federal income tax withheld from Forms W 2 and 1099 64 If you have a qualifying child, attach Schedule EIC 65 2016 estimated tax payments and amount applied from 2015 return 65 66a Earned income credit (EIC) 66a b Nontaxable combat pay election 66b 67 Additional child tax credit Attach Schedule 8812 67 68 American opportunity credit from Form 8863, line 8 68 69 Net premium tax credit Attach Form 8962 69 70 Amount paid with request for extension to file 70 71 Excess social security and tier 1 RRTA tax withheld 71 72 Credit for federal tax on fuels Attach Form 4136 72 73 Credits from Form a 2439 b Reserved c 8885 d 73 74 Add lines 64, 65, 66a, and 67 through 73 These are your total payments 74 Refund 75 If line 74 is more than line 63, subtract line 63 from line 74 This is the amount you overpaid 75 76a Amount of line 75 you want refunded to you If Form 8888 is attached, check here 76a Direct deposit See instructions b Routing number c Type Checking Savings d Account number 77 Amount of line 75 you want applied to your 2017 estimated tax 77 Amount You Owe 78 Amount you owe Subtract line 74 from line 63 For details on how to pay, see instructions 78 79 Estimated tax penalty (see instructions) 79 Third Party Designee Do you want to allow another person to discuss this return with the IRS (see instructions) Yes Complete below No 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 John Fuji Date Your occupation Manager Daytime phone number Spouse's signature If a joint return, both must sign Date Spouse's occupation If the IRS sent you an Identity Protection PIN, enter it here (see inst ) Paid Preparer Use Only Print Type preparer's name Preparer's signature Date Check if self employed PTIN Firm's name Firm's EIN Firm's address Phone no www irs gov form1040 Form 1040 (2016) SCHEDULE A (Form 1040) Department of the Treasury Internal Revenue Service (99) Itemized Deductions Information about Schedule A and its separate instructions is at www irs gov schedulea Attach to Form 1040 OMB No 1545 0074 2016 Attachment Sequence No 07 Name(s) shown on Form 1040 John Fuji Your social security number 571 78 5974 Caution Do not include expenses reimbursed or paid by others Medical and Dental Expenses 1 Medical and dental expenses (see instructions) 1 2 Enter amount from Form 1040, line 38 2 3 Multiply line 2 by 10 (0 10) But if either you or your spouse was born before January 2, 1952, multiply line 2 by 7 5 (0 075) instead 3 4 Subtract line 3 from line 1 If line 3 is more than line 1, enter 0 4 Taxes You Paid 5 State and local (check only one box) a Income taxes, or 5 b General Sales Taxes 6 Real estate taxes (see instructions) 6 7 Personal property taxes 7 8 Other taxes List type and amount 8 9 Add lines 5 through 8 9 Interest You Paid Note Your mortgage interest deduction may be limited (see instructions) 10 Home mortgage interest and points reported to you on Form 1098 10 11 Home mortgage interest not reported to you on Form 1098 If paid to the person from whom you bought the home, see instructions and show that person's name, identifying no , and address 11 12 Points not reported to you on Form 1098 See instructions for special rules 12 13 Mortgage insurance premiums (see instructions) 13 14 Investment interest Attach Form 4952 if required (See instructions ) 14 15 Add lines 10 through 14 15 Gifts to Charity If you made a gift and got a benefit for it, see instructions 16 Gifts by cash or check If you made any gift of $250 or more, see instructions 16 17 Other than by cash or check If any gift of $250 or more, see instructions You must attach Form 8283 if over $500 17 18 Carryover from prior year 18 19 Add lines 16 through 18 19 Casualty and Theft Losses 20 Casualty or theft loss(es) Attach Form 4684 (See instructions ) 20 Job Expenses and Certain Miscellaneous Deductions 21 Unreimbursed employee expensesjob travel, union dues, job education, etc Attach Form 2106 or 2106 EZ if required (See instructions ) Job hunting expenses 21 22 Tax preparation fees 22 23 Other expensesinvestment, safe deposit box, etc List type and amount 23 24 Add lines 21 through 23 24 25 Enter amount from Form 1040, line 38 25 26 Multiply line 25 by 2 (0 02) 26 27 Subtract line 26 from line 24 If line 26 is more than line 24, enter 0 27 Other Miscellaneous Deductions 28 Otherfrom list in instructions List type and amount 28 Total Itemized Deductions 29 Is Form 1040, line 38, over $155,650 No Your deduction is not limited Add the amounts in the far right column for lines 4 through 28 Also, enter this amount on Form 1040, line 40 29 Yes Your deduction may be limited See the Itemized Deductions Worksheet in the instructions to figure the amount to enter 30 If you elect to itemize deductions even though they are less than your standard deduction, check here For Paperwork Reduction Act Notice, see Form 1040 instructions Cat No 17145C Schedule A (Form 1040) 2016 Form 4684 Department of the Treasury Internal Revenue Service Casualties and Thefts Information about Form 4684 and its separate instructions is at www irs gov form4684 Attach to your tax return Use a separate Form 4684 for each casualty or theft OMB No 1545 0177 2016 Attachment Sequence No 26 Name(s) shown on tax return John Fuji Identifying number 571 78 5974 SECTION APersonal Use Property (Use this section to report casualties and thefts of property not used in a trade or business or for income producing purposes ) 1 Description of properties (show type, location, and date acquired for each property) Use a separate line for each property lost or damaged from the same casualty or theft Property A Coin collection, Various Property B Property C Property D Properties A B C D 2 Cost or other basis of each property 2 3 Insurance or other reimbursement (whether or not you filed a claim) (see instructions) 3 Note If line 2 is more than line 3, skip line 4 4 Gain from casualty or theft If line 3 is more than line 2, enter the difference here and skip lines 5 through 9 for that column See instructions if line 3 includes insurance or other reimbursement you did not claim, or you received payment for your loss in a later tax year 4 5 Fair market value before casualty or theft 5 6 Fair market value after casualty or theft 6 7 Subtract line 6 from line 5 7 8 Enter the smaller of line 2 or line 7 8 9 Subtract line 3 from line 8 If zero or less, enter 0 9 10 Casualty or theft loss Add the amounts on line 9 in columns A through D 10 11 Enter the smaller of line 10 or $100 11 12 Subtract line 11 from line 10 12 Caution Use only one Form 4684 for lines 13 through 18 13 Add the amounts on line 12 of all Forms 4684 13 14 Add the amounts on line 4 of all Forms 4684 14 15 If line 14 is more than line 13, enter the difference here and on Schedule D Do not complete the rest of this section (see instructions) 15 If line 14 is less than line 13, enter 0 here and go to line 16 If line 14 is equal to line 13, enter 0 here Do not complete the rest of this section 16 If line 14 is less than line 13, enter the difference 16 17 Enter 10 of your adjusted gross income from Form 1040, line 38, or Form 1040NR, line 37 Estates and trusts, see instructions 17 18 Subtract line 17 from line 16 If zero or less, enter 0 Also enter the result on Schedule A (Form 1040), line 20, or Form 1040NR, Schedule A, line 6 Estates and trusts, enter the result on the Other deductions line of your tax return 18

The Answer is in the image, click to view ...

Answered step by step

Verified Expert Solution

Link Copied!

Question

1 Approved Answer

Posted on Oct 01, 2024

John Fuji (birthdate June 6, 1979) moved from California to Washington in December 2015. He lives at 468 Cameo Street, Yakima, WA 98901. John's Social

John Fuji (birthdate June 6, 1979) moved from California to Washington in December 2015. He lives at 468 Cameo Street, Yakima, WA 98901. John's Social Security number is 571-78-5974 and he is single. His earnings and income tax withholding for 2016 for his job as a manager at a Washington apple-processing plant are:

Earnings from the Granny Smith Apple Co.	$76,500
Federal income tax withheld	9,700
State income tax withheld	0

John's other income includes interest on a Certificate of Deposit at Braeburn National Bank of $1,297. Also, he paid $615 per month alimony to his ex-wife (Dora Fuji, Social Security number 573-79-6075).

During 2016, John paid the following amounts (all of which can be substantiated):

Home mortgage interest	$7,775
Auto loan interest	1,575
Credit card interest	655
State sales tax	1,167
Property taxes on personal residence	2,083
Unreimbursed hospital bills	5,250
Doctor bills	2,550
Other deductible medical expenses	760
Income tax preparation fee	500
Job-hunting expenses	925
Cash charitable donation to the Jonagold Research Center	500

In July 2016, someone broke into John's house and stole a coin collection. The collection had a fair market value of $11,400 and a tax basis to John of $4,660. The collection was uninsured.

Click here to access the tax table to use for this problem.

Required:

Complete John's federal tax return for 2016. Use Form 1040, Schedule A, Schedule B, and Form 4684, to complete this tax return. Make realistic assumptions about any missing data.

Enter all amounts as positive numbers. If an amount box does not require an entry or the answer is zero, enter "0". If required round your answers to the nearest dollar.

Form 1040

Department of the TreasuryInternal Revenue Service (99) U.S. Individual Income Tax Return

2016

OMB No. 1545-0074

IRS Use Only

For the year Jan. 1Dec. 31, 2016, or other tax year beginning

, 2016, ending

, 20

See separate instructions.

Your first name and initial John

Last name Fuji

Your social security number 571-78-5974

If a joint return, spouse's first name and initial

Last name

Spouse's social security number

Home address (number and street). If you have a P.O. box, see instructions. 468 Cameo Street

Apt. no.

? Make sure the SSN(s) above and on line 6c are correct.

City, town or post office, state, and ZIP code. If you have a foreign address, also complete spaces below (see instructions). Yakima, WA 98901

Presidential Election Campaign Check here if you, or your spouse if filing jointly, want $3 to go to this fund. Checking a box below will not change your tax or refund.

? You ? Spouse

Foreign country name

Foreign province/state/country

Foreign postal code

Filing Status

Single

Exemptions	6a	Yes	Yourself. If someone can claim you as a dependent, do not check box 6a . . . . . . . . . . . . . . . . . . . . . . . . . . . .				}	Boxes checked on 6a and 6b
	b	No	Spouse . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .					No. of children on 6c who: lived with you
	c	Dependents:		(2) Dependent's social security number	(3) Dependent's relationship to you	(4) ? If child under age 17 qualifying for child tax credit (see instructions)
	(1) First name		Last name					did not live with you due to divorce or separation (see instructions)
If more than four dependents, see instructions and check here ? ?
								Dependents on 6c not entered above

								Add numbers on lines above ?
	d	Total number of exemptions claimed . . . . . . . . . . . . . . . . . . . . . . .

Income Attach Form(s) W-2 here. Also attach Forms W-2G and 1099-R if tax was withheld. If you did not get a W-2, see instructions.	7	Wages, salaries, tips, etc. Attach Form(s) W-2 . . . . . . . . . . . . . . . . . . . . . . . . .					7
	8a	Taxable interest. Attach Schedule B if required . . . . . . . . . . . . . . . . . . . . . . . .					8a
	b	Tax-exempt interest. Do not include on line 8a . . . . . . .		8b
	9a	Ordinary dividends. Attach Schedule B if required . . . . . . . . . . . . . . . . . . .					9a
	b	Qualified dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .		9b
	10	Taxable refunds, credits, or offsets of state and local income taxes . . . . . . . . . . . .					10
	11	Alimony received . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .					11
	12	Business income or (loss). Attach Schedule C or C-EZ . . . . . . . . . . . . . . . . . . .					12
	13	Capital gain or (loss). Attach Schedule D if required. If not required, check here ?				?	13
	14	Other gains or (losses). Attach Form 4797 . . . . . . . . . . . . . . . . . . . . . . . . . . . . .					14
	15a	IRA distributions . . .	15a	b	Taxable amount		15b
	16a	Pensions and annuities . .	16a	b	Taxable amount		16b
	17	Rental real estate, royalties, partnerships, S corporations, trusts, etc. Attach Schedule E					17
	18	Farm income or (loss). Attach Schedule F . . . . . . . . . . . . . . . . . . . . . .					18
	19	Unemployment compensation . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . .					19
	20a	Social security benefits	20a	b	Taxable amount		20b
	21	Other income. List type and amount _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _					21
	22	Combine the amounts in the far right column for lines 7 through 21. This is your total income ?					22
Adjusted Gross Income	23	Educator expenses . . . . . . . . . . . . . . . . . . .		23
	24	Certain business expenses of reservists, performing artists, and fee-basis government officials. Attach Form 2106 or 2106-EZ		24
	25	Health savings account deduction. Attach Form 8889 . . . .		25
	26	Moving expenses. Attach Form 3903 . . . . . . . . . . .		26
	27	Deductible part of self-employment tax. Attach Schedule SE		27
	28	Self-employed SEP, SIMPLE, and qualified plans . . . . .		28
	29	Self-employed health insurance deduction . . . . . . . . . . .		29
	30	Penalty on early withdrawal of savings . . . . . . . . . . . . . .		30
	31a	Alimony paid b Recipient's SSN ? 573-79-6075		31a
	32	IRA deduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .		32
	33	Student loan interest deduction . . . . . . . . . . . . . . . . . .		33
	34	Tuition and fees. Attach Form 8917 . . . . . . . . . . . . . . .		34
	35	Domestic production activities deduction. Attach Form 8903		35
	36	Add lines 23 through 35 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .					36
	37	Subtract line 36 from line 22. This is your adjusted gross income . . . . . . . .				?	37

For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions.	Cat. No. 11320B	Form 1040 (2016)
Note: Schedule B is not required since the taxpayer's interest income is below the $1,500 reporting threshold.

Form 1040 (2016)

John Fuji

571-78-5974

Page 2

Amount from line 37 (adjusted gross income)

Tax and Credits

39a

Check if:

{

? You were born before January 2, 1952, ? Blind. ? Spouse was born before January 2, 1952, ? Blind.

}

Total boxes checked ? 39a

If your spouse itemizes on a separate return or you were a dual-status alien, check here ? 39b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Standard Deduction for

People who check any box on line 39a or 39b or who can be claimed as a dependent, see instructions.

All others:

Single or Married filing separately, $6,300

Married filing jointly or Qualifying widow(er), $12,600

Head of household, $9,300

Itemized deductions (from Schedule A) or your standard deduction (see left margin)

Subtract line 40 from line 38 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Exemptions. If line 38 is $155,650 or less, multiply $4,050 by the number on line 6d. Otherwise, see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Taxable income. Subtract line 42 from line 41. If line 42 is more than line 41, enter -0-

Tax (see instructions). Check if any from: a ? Form(s) 8814 b ? Form 4972 c ?

Alternative minimum tax (see instructions). Attach Form 6251 . . . . . . . . . . .

Excess advance premium tax credit repayment. Attach Form 8962 . . . . . . . . . .

Add lines 44, 45, and 46 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Foreign tax credit. Attach Form 1116 if required . . . .

Credit for child and dependent care expenses. Attach Form 2441

Education credits from Form 8863, line 19 . . . . . . . . .

Retirement savings contributions credit. Attach Form 8880 .

Child tax credit. Attach Schedule 8812, if required . . .

Residential energy credits. Attach Form 5695 . . . . . . . .

Other credits from Form: a ? 3800 b ? 8801 c ?

Add lines 48 through 54. These are your total credits . . . . . . . . . . . . . . . . . . . . .

Subtract line 55 from line 47. If line 55 is more than line 47, enter -0- . . . . . . . . .

Other Taxes

Self-employment tax. Attach Schedule SE . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Unreported social security and Medicare tax from Form: a ? 4137 b ? 8919 . . .

Additional tax on IRAs, other qualified retirement plans, etc. Attach Form 5329 if required

60a

Household employment taxes from Schedule H . . . . . . . . . . . . . . . . . . . . . . .

60a

First-time homebuyer credit repayment. Attach Form 5405 if required . . . . . .

60b

Health care: individual responsibility (see instructions)

Full-year coverage

Taxes from: a ? Form 8959 b ? Form 8960 c ? Instructions; enter code(s) _ _ _ _ _ _

Add lines 56 through 62. This is your total tax . . . . . . . . . . . . . . . . . . . .

Payments	64	Federal income tax withheld from Forms W-2 and 1099 . . . . . .		64
If you have a qualifying child, attach Schedule EIC.	65	2016 estimated tax payments and amount applied from 2015 return		65
	66a	Earned income credit (EIC) . . . . . . . . . . . . . . . . . . . . .		66a
	b	Nontaxable combat pay election . . . . . .	66b
	67	Additional child tax credit. Attach Schedule 8812 . . . . . . . . . .		67
	68	American opportunity credit from Form 8863, line 8 . . . . . . . .		68
	69	Net premium tax credit. Attach Form 8962 . . . . . . . . . . . . . .		69
	70	Amount paid with request for extension to file . . . . . . . . . . . . .		70
	71	Excess social security and tier 1 RRTA tax withheld . . . . . . . .		71
	72	Credit for federal tax on fuels. Attach Form 4136 . . . . . . . . . . .		72
	73	Credits from Form: a ? 2439 b ? Reserved c ? 8885 d ?		73
	74	Add lines 64, 65, 66a, and 67 through 73. These are your total payments . . . . . . .			?	74

Refund

If line 74 is more than line 63, subtract line 63 from line 74. This is the amount you overpaid

76a

Amount of line 75 you want refunded to you. If Form 8888 is attached, check here ?

76a

Direct deposit? See instructions.

? b

Routing number

? c Type: ? Checking ? Savings

? d

Account number

Amount of line 75 you want applied to your 2017 estimated tax ?

Amount You Owe

Amount you owe. Subtract line 74 from line 63. For details on how to pay, see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Estimated tax penalty (see instructions) . . . . . . . . . . . . . . . .

Third Party Designee

Do you want to allow another person to discuss this return with the IRS (see instructions)? ? Yes. Complete below. ? No

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 John Fuji

Date

Your occupation Manager

Daytime phone number

Spouse's signature. If a joint return, both must sign.

Date

Spouse's occupation

If the IRS sent you an Identity Protection PIN, enter it here (see inst.)

Paid Preparer Use Only	Print/Type preparer's name	Preparer's signature	Date	Check ? if self-employed	PTIN
	Firm's name ?			Firm's EIN ?
	Firm's address ?			Phone no.
www.irs.gov/form1040			Form 1040 (2016)

SCHEDULE A (Form 1040) Department of the Treasury Internal Revenue Service (99)

Itemized Deductions

? Information about Schedule A and its separate instructions is at www.irs.gov/schedulea.

? Attach to Form 1040.

OMB No. 1545-0074

2016

Attachment Sequence No. 07

Name(s) shown on Form 1040 John Fuji							Your social security number 571-78-5974
		Caution. Do not include expenses reimbursed or paid by others.
Medical and Dental Expenses	1	Medical and dental expenses (see instructions) . . . . . . . . . .				1
	2	Enter amount from Form 1040, line 38			2
	3	Multiply line 2 by 10% (0.10). But if either you or your spouse was born before January 2, 1952, multiply line 2 by 7.5% (0.075) instead
	3					3
	4	Subtract line 3 from line 1. If line 3 is more than line 1, enter -0- . . . . . . . . . . . . . . . . .						4
Taxes You Paid	5	State and local (check only one box):
		a ? Income taxes, or	}	. . . . . . . . . . . . . . . . . .		5
		b ? General Sales Taxes	}	. . . . . . . . . . . . . . . . . .
	6	Real estate taxes (see instructions) . . . . . . . . . . . . . . . . . . .				6
	7	Personal property taxes . . . . . . . . . . . . . . . . . . . . . . . . . . ..				7
	8	Other taxes. List type and amount ? _ _ _ _ _ _ _ _ _ _ _ _ _ _
	8	_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _				8
	9	Add lines 5 through 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .						9
Interest You Paid Note. Your mortgage interest deduction may be limited (see instructions).	10	Home mortgage interest and points reported to you on Form 1098				10
	11	Home mortgage interest not reported to you on Form 1098. If paid to the person from whom you bought the home, see instructions and show that person's name, identifying no., and address ? _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _
		_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _				11
	12	Points not reported to you on Form 1098. See instructions for special rules . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .				12
	13	Mortgage insurance premiums (see instructions) . . . . . . . . . .				13
	14	Investment interest. Attach Form 4952 if required. (See instructions.)				14
	15	Add lines 10 through 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .						15
Gifts to Charity If you made a gift and got a benefit for it, see instructions.	16	Gifts by cash or check. If you made any gift of $250 or more,
	16	see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .				16
	17	Other than by cash or check. If any gift of $250 or more, see instructions. You must attach Form 8283 if over $500 . . . . . .				17
	18	Carryover from prior year . . . . . . . . . . . . . . . . . . . . . . . . . .				18
	19	Add lines 16 through 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .						19
Casualty and Theft Losses	20	Casualty or theft loss(es). Attach Form 4684. (See instructions.) . . . . . . . . . . .						20
Job Expenses and Certain Miscellaneous Deductions	21	Unreimbursed employee expensesjob travel, union dues, job education, etc. Attach Form 2106 or 2106-EZ if required.
	21	(See instructions.) ?	Job hunting expenses			21
	22	Tax preparation fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . .				22
	23	Other expensesinvestment, safe deposit box, etc. List type and amount ? _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _
		_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _				23
	24	Add lines 21 through 23 . . . . . . . . . . . . . . . . . . . . . . . . . . .				24
	25	Enter amount from Form 1040, line 38			25
	26	Multiply line 25 by 2% (0.02) . . . . . . . . . . . . . . . . . . . . . . . .				26
	27	Subtract line 26 from line 24. If line 26 is more than line 24, enter -0- . . . . . . . . . . . . .						27
Other Miscellaneous Deductions	28	Otherfrom list in instructions. List type and amount ? _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _
Other Miscellaneous Deductions								28

Total Itemized Deductions	29	Is Form 1040, line 38, over $155,650?
		?	No. Your deduction is not limited. Add the amounts in the far right column for lines 4 through 28. Also, enter this amount on Form 1040, line 40.	}	. . . . . .	29
		?	Yes. Your deduction may be limited. See the Itemized Deductions Worksheet in the instructions to figure the amount to enter.	}	. . . . . .
	30	If you elect to itemize deductions even though they are less than your standard deduction, check here . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .			? ?

For Paperwork Reduction Act Notice, see Form 1040 instructions.

Cat. No. 17145C

Schedule A (Form 1040) 2016

Form 4684

Department of the Treasury Internal Revenue Service

Casualties and Thefts

? Information about Form 4684 and its separate instructions is at www.irs.gov/form4684.

? Attach to your tax return.

? Use a separate Form 4684 for each casualty or theft.

OMB No. 1545-0177

2016

Attachment Sequence No. 26

Name(s) shown on tax return John Fuji

Identifying number

571-78-5974

SECTION APersonal Use Property (Use this section to report casualties and thefts of property not used in a trade or business or for income-producing purposes.)
1	Description of properties (show type, location, and date acquired for each property). Use a separate line for each property lost or damaged from the same casualty or theft.
	Property A	Coin collection, Various
	Property B
	Property C
	Property D

				Properties
				A	B		C		D
2	Cost or other basis of each property . . . . .		2
3	Insurance or other reimbursement (whether or not you filed a claim) (see instructions) . . .		3
	Note: If line 2 is more* than line 3, skip line 4.*
4	Gain from casualty or theft. If line 3 is more than line 2, enter the difference here and skip lines 5 through 9 for that column. See instructions if line 3 includes insurance or other reimbursement you did not claim, or you received payment for your loss in a later tax year . . . . . . . . . . . . . . . . . . . . . .
			4
5	Fair market value before casualty or theft . .		5
6	Fair market value after casualty or theft . . .		6
7	Subtract line 6 from line 5 . . . . . . . . . . . .		7
8	Enter the smaller of line 2 or line 7 . . . .		8
9	Subtract line 3 from line 8. If zero or less, enter -0-.		9
10	Casualty or theft loss. Add the amounts on line 9 in columns A through D . . . . . . . . . . . . .							10
11	Enter the smaller of line 10 or $100 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .							11
12	Subtract line 11 from line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . .							12
	Caution: Use only one Form 4684 for lines 13 through 18.
13	Add the amounts on line 12 of all Forms 4684 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .							13
14	Add the amounts on line 4 of all Forms 4684 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .							14
15		If line 14 is more than line 13, enter the difference here and on Schedule D. Do not complete the rest of this section (see instructions).				}	. . . . . .	15
		If line 14 is less than line 13, enter -0- here and go to line 16.
		If line 14 is equal to line 13, enter -0- here. Do not complete the rest of this section.
16	If line 14 is less than line 13, enter the difference . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .							16
17	Enter 10% of your adjusted gross income from Form 1040, line 38, or Form 1040NR, line 37. Estates and trusts, see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .							17
18	Subtract line 17 from line 16. If zero or less, enter -0-. Also enter the result on Schedule A (Form 1040), line 20, or Form 1040NR, Schedule A, line 6. Estates and trusts, enter the result on the "Other deductions" line of your tax return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .							18