Lance H. and Wanda B. Dean are married and live at 431 Yucca Drive, Santa Fe, NM 87501. Lance works for the convention bureau of the local Chamber of Commerce, and Wanda is employed part-time as a paralegal for a law firm. During 2019, the Deans had the following receipts: Salaries ($60,000 for Lance, $41,000 for Wanda) $101,000 Interest income City of Albuquerque general purpose bonds $1,000 Ford Motor company bonds 1,100 Ally Bank certificate of deposit 400 2,500 Child support payments from John Allen 7,200 Annual gifts from parents 26,000 Settlement from Roadrunner Touring Company 90,000 Lottery winnings 600 Federal income tax refund (for tax year 2018) 400 Wanda was previously married to John Allen. When they divorced several years ago, Wanda was awarded custody of their two children, Penny and Kyle. (Note: Wanda has never issued a Form 8332 waiver.) Under the divorce decree, John was obligated to pay alimony and child supportthe alimony payments were to terminate if Wanda remarried. In July, while going to lunch in downtown Santa Fe, Wanda was injured by a tour bus. Because the driver was clearly at fault, the owner of the bus, Roadrunner Touring Company, paid her medical expenses (including a one-week stay in a hospital). To avoid a lawsuit, Roadrunner also transferred $90,000 to her in settlement of the personal injuries she sustained. The Deans had the following expenditures for 2019: Medical expenses (not covered by insurance) $7,200 Taxes Property taxes on personal residence $3,600 State of New Mexico income tax (includes amount withheld from wages during 2019) 4,200 7,800 Interest on home mortgage (First National Bank) 6,000 Charitable contributions 3,600 Life insurance premiums (policy on Lance's life) 1,200 Contribution to traditional IRA (on Wanda's behalf) 5,000 Traffic fines 300 Contribution to the reelection campaign fund of the mayor of Santa Fe 500 Funeral expenses for Wayne Boyle 6,300 The life insurance policy was taken out by Lance several years ago and designates Wanda as the beneficiary. As a part-time employee, Wanda is excluded from coverage under her employer's pension plan. Consequently, she provides for her own retirement with a traditional IRA obtained at a local trust company. Because the mayor is a member of the local Chamber of Commerce, Lance felt compelled to make the political contribution. The Deans' household includes the following, for whom they provide more than half of the support: Social Security Number Birth Date Lance Dean (age 42) 123-45-6786 12/16/1977 Wanda Dean (age 40) 123-45-6787 08/08/1979 Penny Allen (age 19) 123-45-6788 10/09/2000 Kyle Allen (age 17) 123-45-6780 05/03/2003 Wayne Boyle (age 75) 123-45-6785 06/15/1944 Penny graduated from high school on May 9, 2019, and is undecided about college. During 2019, she earned $8,500 (placed in a savings account) playing a harp in the lobby of a local hotel. Wayne is Wanda's widower father who died on December 20, 2019. For the past few years, Wayne qualified as a dependent of the Deans. Federal income tax withheld is $3,900 (Lance) and $1,800 (Wanda). The proper amount of Social Security and Medicare tax was withheld.

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 -0- . . . . . . . . . . . . . . . . . . . . . . .			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
17	Federal income tax withheld from Forms W-2 and 1099 . . . . . . . . . . . . . . . . . . . . . . . .			17
If you have a qualifying child, attach Sch. EIC. If you have nontaxable combat pay, see instructions.	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
	19	Add lines 17 and 18e. These are your total payments . . . . . . . . . . . . . . . . . . . . . .			19

Refund

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

Direct deposit?

b

Routing number

c Type: Checking Savings

See instructions.

d

Account number

22

Amount of line 20 you want applied to your 2020 estimated tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

22

Amount You Owe

23

Amount you owe. Subtract line 19 from line 16. For details on how to pay, see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

23

24

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

24