Logan B Taylor is a widower whose wife, Sara, died on June 6, 2017 He lives at 4680 Dogwood Lane, Springfield, MO 65801 He is employed as a paralegal by a local law firm During 2019, he had the following receipts Salary $ 80,000 Interest income Money market account at Omni Bank $300 Savings account at Boone State Bank 1,100 City of Springfield general purpose bonds 3,000 4,400 Inheritance from Daniel 60,000 Life insurance proceeds 200,000 Amount from sale of St Louis lot 80,000 Proceeds from estate sale 9,000 Federal income tax refund (for 2018 tax overpayment) 700 Logan inherited securities worth $60,000 from his uncle, Daniel, who died in 2019 Logan also was the designated beneficiary of an insurance policy on Daniel's life with a maturity value of $200,000 The lot in St Louis was purchased on May 2, 2014, for $85,000 and held as an investment Because the neighborhood has deteriorated, Logan decided to cut his losses and sold the lot on January 5, 2019, for $80,000 The estate sale consisted largely of items belonging to Sara and Daniel (e g , camper, boat, furniture, and fishing and hunting equipment) Logan estimates that the property sold originally cost at least twice the $9,000 he received and has declined or stayed the same in value since Sara and Daniel died Logan's expenditures for 2019 include the following Medical expenses (including $10,500 for dental) $11,500 Taxes State of Missouri income tax (includes withholdings during 2019) $4,200 Property taxes on personal residence 4,500 8,700 Interest on home mortgage (Boone State Bank) 5,600 Contribution to church (paid pledges for 2019 and 2020) 4,800 While Logan and his dependents are covered by his employer's health insurance policy, he is subject to a deductible, and dental care is not included The $10,500 dental charge was for Helen's implants Helen is Logan's widowed mother, who lives with him (see below) Logan normally pledges $2,400 ($200 per month) each year to his church On December 5, 2019, upon the advice of his pastor, he prepaid his pledge for 2020 Logan's household, all of whom he supports, includes the following Social Security Number Birth Date Logan Taylor (age 48) 123 45 6787 08 30 1971 Helen Taylor (age 70) 123 45 6780 01 13 1949 Asher Taylor (age 23) 123 45 6783 07 18 1996 Mia Taylor (age 22) 123 45 6784 02 16 1997 Helen receives a modest Social Security benefit Asher, a son, is a full time student in dental school and earns $4,500 as a part time dental assistant Mia, a daughter, does not work and is engaged to be married Federal income tax of $4,500 was withheld from his wages 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 See instructions if limited 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 Mortgage insurance premiums (see instructions) 8d e Add lines 8a through 8d 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

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Logan B. Taylor is a widower whose wife, Sara, died on June 6, 2017. He lives at 4680 Dogwood Lane, Springfield, MO 65801. He is

Logan B. Taylor is a widower whose wife, Sara, died on June 6, 2017. He lives at 4680 Dogwood Lane, Springfield, MO 65801. He is employed as a paralegal by a local law firm. During 2019, he had the following receipts:

Salary		$ 80,000
Interest income
Money market account at Omni Bank	$300
Savings account at Boone State Bank	1,100
City of Springfield general purpose bonds	3,000	4,400
Inheritance from Daniel		60,000
Life insurance proceeds		200,000
Amount from sale of St. Louis lot		80,000
Proceeds from estate sale		9,000
Federal income tax refund (for 2018 tax overpayment)		700

Logan inherited securities worth $60,000 from his uncle, Daniel, who died in 2019. Logan also was the designated beneficiary of an insurance policy on Daniel's life with a maturity value of $200,000. The lot in St. Louis was purchased on May 2, 2014, for $85,000 and held as an investment. Because the neighborhood has deteriorated, Logan decided to cut his losses and sold the lot on January 5, 2019, for $80,000. The estate sale consisted largely of items belonging to Sara and Daniel (e.g., camper, boat, furniture, and fishing and hunting equipment). Logan estimates that the property sold originally cost at least twice the $9,000 he received and has declined or stayed the same in value since Sara and Daniel died.

Logan's expenditures for 2019 include the following:

Medical expenses (including $10,500 for dental)		$11,500
Taxes
State of Missouri income tax (includes withholdings during 2019)	$4,200
Property taxes on personal residence	4,500	8,700
Interest on home mortgage (Boone State Bank)		5,600
Contribution to church (paid pledges for 2019 and 2020)		4,800

While Logan and his dependents are covered by his employer's health insurance policy, he is subject to a deductible, and dental care is not included. The $10,500 dental charge was for Helen's implants. Helen is Logan's widowed mother, who lives with him (see below). Logan normally pledges $2,400 ($200 per month) each year to his church. On December 5, 2019, upon the advice of his pastor, he prepaid his pledge for 2020.

Logan's household, all of whom he supports, includes the following:

	Social Security Number	Birth Date
Logan Taylor (age 48)	123-45-6787	08/30/1971
Helen Taylor (age 70)	123-45-6780	01/13/1949
Asher Taylor (age 23)	123-45-6783	07/18/1996
Mia Taylor (age 22)	123-45-6784	02/16/1997

Helen receives a modest Social Security benefit. Asher, a son, is a full-time student in dental school and earns $4,500 as a part-time dental assistant. Mia, a daughter, does not work and is engaged to be married.

Federal income tax of $4,500 was withheld from his wages.

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

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 . . . . . . . . . . . . . . . . . . . . .

Home mortgage interest and points reported to you on Form 1098. See instructions if limited . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Home mortgage interest not reported to you on Form 1098. See instructions if limited. If paid to the person from whom you bought the home, see instructions and show that person's name, identifying no., and address _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _

_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _

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

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

Add lines 8a through 8d . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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

Add lines 8e and 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Gifts to Charity Caution: If you made a gift and got a benefit for it, see instructions.

Gifts by cash or check. If you made any gift of $250 or more,

see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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 . . . . . . .

Carryover from prior year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Add lines 11 through 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Casualty and Theft Losses

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.

Other Itemized Deductions

Otherfrom list in instructions. List type and amount _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _

Total Itemized Deductions

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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .