Question
John Fuji (birthdate June 6, 1981) moved from California to Washington in December 2018. His earnings and income tax withholding for 2019 for his job
John Fuji (birthdate June 6, 1981) moved from California to Washington in December 2018. His earnings and income tax withholding for 2019 for his job as a manager at a Washington apple-processing plant are reported on his W-2 form (see separate tab). John's other income includes interest on a Certificate of Deposit reported on a Form 1099-INT (see separate tab). Also, in accordance with the January 2019 divorce decree, he paid $500 per month alimony to his ex-wife (Dora Fuji, Social Security number 573-79-6075) starting with February 2019. John received a Form 1098 that reports his mortgage interest and property taxes (see separate tab). During 2019, John paid the following amounts (all of which can be substantiated): Auto loan interest 1,575 Credit card interest 655 State sales tax 1,285 Assisted living charges for Gala 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 400 John's employer offers a retirement plan, but John does not participate. Instead, he made a $4,000 contribution to a Roth IRA. John also provides 100 percent of the support for his mother, Gala Fuji (Social Security number 323-11-4455). Gala is chronically ill and lives in an assisted living facility in Yakima. Her only income is an interest of about $400 on a modest savings account. John can claim the $500 other dependent credit for Gala. Required:
Complete John's Form 1040 and Schedule A.
SCHEDULE A (Form 1040 or 1040-SR) Department of the Treasury Internal Revenue Service (99) | Itemized Deductions Go to www.irs.gov/ScheduleA for instructions and the latest information. Attach to Form 1040 or 1040-SR. Caution: If you are claiming a net qualified disaster loss on Form 4684, see the instructions for line 16. | OMB No. 1545-0074 |
2019 Attachment Sequence No. 07 |
Name(s) shown on Form 1040 or 1040-SR 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 or 1040-SR, line 8b | 2 | |||||||||||
3 | Multiply line 2 by 10% (0.10) . . . . . . . . . . . . . . . . . . . . . . | 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 taxes | |||||||||||
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 | State and local real estate taxes (see instructions) . . . . . . . . . | 5b | |||||||||||
c | State and local personal property taxes . . . . . . . . . . . . . . . . . | 5c | |||||||||||
d | Add lines 5a through 5c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . | 5d | |||||||||||
e | Enter the smaller of line 5d or $10,000 ($5,000 if married filing separately) . . . . . . . . . . . . . . . . . . . . . . . . . . . . | 5e | |||||||||||
6 | Other taxes. List type and amount _ _ _ _ _ _ _ _ _ _ _ _ _ | ||||||||||||
_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ | 6 | ||||||||||||
7 | Add lines 5e and 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . | 7 | |||||||||||
Interest You Paid Caution: Your mortgage interest deduction may be limited (see instructions). | 8 | Home mortgage interest and points. If you didn't use all of your home mortgage loan(s) to buy, build, or improve your home, see instructions and check this box . . . . . . . . . | |||||||||||
a | Home mortgage interest and points reported to you on Form 1098. See instructions if limited | 8a | |||||||||||
b | 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 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ | ||||||||||||
_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ | 8b | ||||||||||||
c | Points not reported to you on Form 1098. See instructions for special rules . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . | 8c | |||||||||||
d | Reserved . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . | 8d | |||||||||||
e | Add lines 8a through 8c . . . . . . . . . . . . . . . . . . . . . . . . . . . . | 8e | |||||||||||
9 | Investment interest. Attach Form 4952 if required. See instructions. | 9 | |||||||||||
10 | Add lines 8e and 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . | 10 | |||||||||||
Gifts to Charity Caution: If you made a gift and got a benefit for it, see instructions. | 11 | Gifts by cash or check. If you made any gift of $250 or more, | |||||||||||
see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . | 11 | ||||||||||||
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 | |||||||||||
13 | Carryover from prior year . . . . . . . . . . . . . . . . . . . . . . . . . . | 13 | |||||||||||
14 | Add lines 11 through 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . | 14 | |||||||||||
Casualty and Theft Losses | 15 | Casualty and theft loss(es) from a federally declared disaster (other than net qualified disaster losses). Attach Form 4684 and enter the amount from line 18 of that form. See instructions | 15 | ||||||||||
Other Itemized Deductions | 16 | Otherfrom list in instructions. List type and amount _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ | |||||||||||
16 | |||||||||||||
Total Itemized Deductions | 17 | Add the amounts in the far right column for lines 4 through 16. Also, enter this amount on Form 1040 or 1040-SR, line 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . | 17 | ||||||||||
18 | If you elect to itemize deductions even though they are less than your standard deduction, check this box. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
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