Julie and David Day are married taxpayers who file jointly. Their addresses and social security numbers have been pre-populated into all of the forms. They also have 3 dependent children: two under 13 who live at home and one 20-year old who is a full time student at a state university. Their names and social security numbers have also been pre-populated.

David Day works as a claims adjuster for the insurance company with a gekko as its mascot. Julie is self-employed as a life coach.

1. David received the following 2019 earnings statement from his employer.

Description	Amount
Gross Pay	$100,000
401(k) contribution	(5,000)
Pretax health insurance premiums	(6,000)
Federal income tax withheld	(7,000)
FICA Social Security and Medicare	(7,650)
State income tax withheld	(2,500)
Net Pay	$71,850