Laura is a single taxpayer living in New Jersey with adjusted gross income for the 2015 tax year of $35,550. Laura's employer withheld $3,300 in state income tax from her salary. In April of 2015, she pays $650 in additional state taxes for her prior year's tax return. The real estate taxes on her home are $1,750 for 2015, and her personal property taxes, based on the value of the property, amount to $380. Also, she paid $75 for state gasoline taxes for the year. Complete the taxes section of Schedule A below to report Laura's deduction assuming she elects to deduct state and local income taxes.

Note: If an amount is zero, enter "0".

Taxes You Paid

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State and local: Income taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Real estate taxes (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Personal property taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Other taxes. List type and amount state gasoline tax, $75

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Add lines 5 through 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

In 2015, Margaret and John Murphy (age 66 and 68, respectively) are married taxpayers who file a joint tax return with AGl of $26,500. During the year they incurred the following expenses:

Medical insurance premiums	$1,150
Premiums on an insurance policy that pays $100 per day for each day Margaret is hospitalized	300
Medical care lodging (two people, one night)	65
Hospital bills	2,200
Doctor bills	850
Dentist bills	175
Prescription drugs and medicines	340
Psychiatric care	310

In addition, they drove 78 miles for medical transportation, and their insurance company reimbursed them $900 for the above expenses. On the following segment of Schedule A of Form 1040, calculate the Murphy's medical expense deduction.

Note: If required, round any amount to the nearest dollar.

Caution. Do not include expenses reimbursed or paid by others.

Medical and Dental Expenses

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Medical and dental expenses (see instructions) . . . . . . . . . . . . . .

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Enter amount from Form 1040, line 38. . . . .

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Multiply line 2 by 10% (.10). But if either you or your spouse was

born before January 2, 1951, multiply line 2 by 7.5% (.075) instead

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Subtract line 3 from line 1. If line 3 is more than line 1, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . .

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Ken paid the following amounts for interest during 2015:

Qualified interest on home mortgage per Form 1098	$4,700
Auto loan interest	850
"Points" on the mortgage for acquisition of his personal residence per Form 1098	400
Service charges on his checking account	40
Mastercard interest	300

Calculate Ken's itemized deduction for interest on the following portion of Schedule A.

Note: If a line item is zero, enter "0".

Interest You Paid Note. Your mortgage interest deduction may be limited (see instructions).

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Home mortgage interest and points reported to you on Form 1098

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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

__________________________________________________________

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Points not reported to you on Form 1098. See instructions for special rules . .

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Mortgage insurance premiums (see instructions) . . . . . . . . . . . . . . . . .

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Investment interest. Attach Form 4952 if required. (See instructions.)

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Add lines 10 through 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

During the 2015 tax year, Irma incurred the following expenses:

Union dues	$244
Tax return preparation fee	150
Brokerage fees for the purchase of stocks	35
Uniform expense not reimbursed by her employer	310

Irma's adjusted gross income is $21,000.

Calculate her miscellaneous deductions on the section of Schedule A of Form 1040 below. If an amount box is zero, enter "0".

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.). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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	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% (.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 _ _Brokerage fees _ _ _
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