Marc and Mikkel are married and earned salaries this year of $64,000 and $12,000, respectively. In addition to their salaries, they received interest of $350 from municipal bonds and $500 from corporate bonds. Marc contributed $2,500 to a traditional individual retirement account, and Marc paid alimony to a prior spouse in the amount of $1,500 (under a divorce decree effective June 1, 2006). Marc and Mikkel have a 10-year-old adopted son, Mason, who lived with them throughout the entire year. Thus, Marc and Mikkel are allowed to claim a $2,000 child tax credit for Mason. Marc and Mikkel paid $6,000 of expenditures that qualify as itemized deductions, and they had a total of $2,500 in federal income taxes withheld from their paychecks during the year. (Use the tax rate schedules for 2022)

Complete pages 1 and 2 of Form 1040 for Marc and Mikkel.

Filing Status Single Married filing jointly Married filing separately (MFS) Head of household (HOH) Qualifying surviving Check only If you checked the MFS box, enter the name of your spouse. If you checked the HOH or QSS box, enter the child's name if the qualifying person is a child but not your dependent: Form 1040(2022) Page 2 Third Party Do you want to allow another person to discuss this return with the IRS? See Designee instructions Yes. Complete below. No Sign Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and Here belief, they are true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge. Go to www.irs. gov/Form1040 for instructions and the latest information. Form 1040 (2022) Filing Status Single Married filing jointly Married filing separately (MFS) Head of household (HOH) Qualifying surviving Check only If you checked the MFS box, enter the name of your spouse. If you checked the HOH or QSS box, enter the child's name if the qualifying person is a child but not your dependent: Form 1040(2022) Page 2 Third Party Do you want to allow another person to discuss this return with the IRS? See Designee instructions Yes. Complete below. No Sign Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and Here belief, they are true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge. Go to www.irs. gov/Form1040 for instructions and the latest information. Form 1040 (2022)