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Larry K. and Cathy L. Zepp have been married 18 years. Larry is 52 years old (Social Security # 433-45-6789) while Cathy is 47 years

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Larry K. and Cathy L. Zepp have been married 18 years. Larry is 52 years old (Social Security \# 433-45-6789) while Cathy is 47 years old (Social Security #433456788 ). They live at 1234 Elm Dr., Indianapolis, IN 46202. The Zepps have two children, a son, Zachary W. Zepp (111-33-4444, date of birth 12/1/2002), and a daughter, Jennifer A. Zepp (111-33-4445, date of birth 1/5/2007 ). Both children live with them the entire year. Zachary is a full-time student. Larry is a salesperson employed by DSK Industries. This year he earned $135,400. Federal and state income taxes withheld were $17,000 and $7,000, respectively. Social Security tax withheld was $7,961 and Medicare tax withheld was $1,963. Cathy freelances as an independent contractor in computer graphics. She use her own name as the name of her business. Her earnings received from various engagements was $12,000. Her only expenses paid during the year were for office supplies of $3,000. She paid estimated federal income taxes during the year of $1,000 ( $250 on each due date). Her business uses the cash method of accounting. Other income earned by the couple induded the following: Interest Income $4,000 from Highland National Bank $975 from a State of Indiana bond Dividends $300 from Ford Motor Company $575 from Eastman Kodak $125 from IBM $1,200 from Apple All dividends were qualifying dividends Stock Transactions 1. Sold 100 shares of IBM for $10 per share on August 1tt. The Zepps had paid $170 per share when they purchased the stock on July 18,2014. 2. Sold 400 shares of Apple stock for $78 per share on July 20th.. The Zepps had paid $35 per share on May 7, 2005. Rental Property The couple owns a duplex that it rents out. It is located at 111 Nowhere Ave. Indianapolis, IN. They received $12,000 in rental income this year and had the following expenses related to the duplex: The Zepps had the following expenses during the year: Prepare the Zepp's 2022 individual income tax return. Complete Form 1040 and Schedule 1 through 3 that go with the form 1040 as well as Schedules A, B, C, D, E and SE. Filing Status: The Zevps are married filing jointly. Income: Larry's income from DSK Industries is $135,400, and federal and state income taxes withheld were $17,000 and $7,000, respectively. Social Security tax withheld was $7,961, and Medicare tax withheld was $1,963. Cathy's freelance income is $12,000, and she paid $1,000 in estimated federal income taxes during the year. The Zepps also earned interest income of $4,000 from Highland National Bank and $975 from a State of Indiana bond. They received qualifying dividends of $300 from Ford Motor Company, $575 from Eastman Kodak, $125 from IBM, and $1,200 from Apple. The Zepos sold 100 shares of IBM for $10 per share on August 1st, with a cost basis of $17,000, and sold 400 shares of Apple stock for $78 per share on July 20th, with a cost basis of $14,000. Rental Property: The Zepps received $12,000 in rental income from their duplex located at 111 Nowhere Ave., Indianapolis, IN. They had expenses related to the duplex, including property taxes of $1,200, repairs and maintenance of $1,500, insurance of $800, and depreciation of $4,000. Deductions: Schedule A: The Zepps can deduct state and local taxes of $7,000, mortgage interest of $8,000, and charitable contributions of $2,500. Schedule B: They earned $24 in interest income from a savings account. Schedule C : Cathy can deduct her business expenses of $3,000. Schedule D: The Zepps have capital gains of $16,400 from the sale of stocks. Schedule E: They need to report their rental income and expenses on this form. Self-Employment Taxes: Cathy needs to pay self-employment tax on her freelance income, which is calculated on Schedule SE

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