Note: This problem is for the 2021 tax year. Alice 1 and Bruce M. Bynd are married taxpayers who tie a joint retum Their Social Security numbers are 123-45-6764 and 111-11-1113 respectively. Alice's birthday is September 21, 1974, and Bruce's is June 27, 1973. They live at 473 Revere Avenue, Lowell, MA 01850. Alce the office manager for Lowell Dental Clinic. 433 Broad Street, Lowell, MA 01850 (Employer Identification Number 98-7654321). Bruce is the manager of a Super Burgers fast food outlet owned and operated by Plymouth Corporation, 1247 Central Avenue, Hauppauge, NY 11788 (Employer Identification Number 11-1111111). The following information is shown on their Wage and Tax Statements (Form W-2) for 2021. Description Wages, tips, other compensation Federal income tax withheld Social Security wages Social Security tax withheld Medicare wages and tips Medicare tax withheld Line 1 2 Alice $58,000 4.500 58,000 3,596 56,000 641 Bruce $62,100 5,300 62,100 3,850 62.100 900 15 16 17 State State wages, tips, etc. State income tax withheld Massachusetts Massachusetts 58,000 2.950 3,100 The Byrds provide over half of the support of their two children, Cynthia (born January 25, 1997, Social Security number 123-45-6788) and John (born February 7, 2001, Social Security number 123-45-6780). Both children are full-time students and live with the Byrds except when they are away at college. Cynthia earned $6,200 from a summer internship in 2021, and John earned $3,800 from a part-time job. Both children received scholarships covering tuition and materials. indebtedness) Repairs to roof 62,100 During 2021, the Byrds provided 60% of the total support of Bruce's widower father, Sam Byrd (born March 6, 1945, Social Security number 123-45-6787). Sam lived alone and covered the rest of his support with his Social Security benefits. Sam died in November, and Bruce, the beneficiary of a policy on Sam's life, received life insurance proceeds of $1,600,000 on December 28. The Byrds had the following expenses relating to their personal residence during 2021: Real estate property taxes $5,000 Qualified interest on home mortgage (acquistion 8,700 5,750 Instructions Utilities Fire and theft insurance The Byrds had the following medical expenses for 2021: Medical insurance premiums Doctor bill for Sam incurred in 2020 and not paid until 2021 Operation for Sam Prescription medicines for Sam Hospital expenses for Sam Reimbursement from insurance company, received in 2021 The medical expenses for Sam represent most of the 60% that Bruce contributed toward his father's support. Other relevant information follows: When they filed their 2020 state return in 2021, the Byrds paid additional state income tax of $900. During 2021, Alice and Bruce attended a dinner dance sponsored by the Lowell Police Disability Association (a qualified charitable organization). The Byrds paid $300 for the tickets. The cost of comparable entertainment would normally be $50. The Byrds contributed $5,000 to Lowell Presbyterian Church and gave used clothing (cost of $1,200 and fair market value of $350) to the Salvation Army. All donations are supported by receipts, and the clothing is in very good condition. Via a crowdfunding site (gofundme.com), Alice and Bruce made a gift to a needy family who lost their home in a fire ($400). In . 4,100 1.900 $4,500 7,600 8,500 900 3,500 3,600 Via a crowdfunding site (gofundme.com), Alice and Bruce made a gift to a needy family who lost their home in a fire ($400). In addition, they made several cash gifts to homeless individuals downtown (estimated to be $65). In 2021, the Byrds received interest income of $2,750, which was reported on a Form 1099-INT from Second National Bank, 125 Oak Street, Lowell, MA 01850 (Employer Identification Number 98-7654322). The home mortgage interest was reported on Form 1098 by Lowell Commercial Bank, P.O. Box 1000, Lowell, MA 01850 (Employer Identification Number 98-7654323). The mortgage (outstanding balance of $425,000 as of January 1, 2021) was taken out by the Byrds on May 1, 2017. Alice's employer requires that all employees wear uniforms to work. During 2021, Alice spent $850 on new uniforms and $566 on laundry charges. Bruce paid $400 for an annual subscription to the Journal of Franchise Management and $741 for annual membership dues to his professional association. Neither Alice's nor Bruce's employer reimburses for employee expenses. The Byrds do not keep the receipts for the sales taxes they paid and had no major purchases subject to sales tax. . This year the Byrds gave each of their children $2,000, which was then deposited into their Roth IRAS. Alice and Bruce paid no estimated Federal income tax, and they did not engage in any virtual currency transactions during the year. Neither Alice nor Bruce wants to designate $3 to the Presidential Election Campaign Fund. The Byrds received the appropriate recovery rebates (economic impact payments); related questions in ProConnect Tax should be ignored. Required: Compute net tax payable or refund due for Alice and Bruce Byrd for 2021. If they have overpaid, they want the amount to be refunded to them. Required: Compute net tax payable or refund due for Alice and Bruce Byrd for 2021. If they have overpaid, they want the amount to be refunded to them. Make realistic assumptions about any missing data. If an amount box does not require an entry or the answer is zero, enter "0". Enter all amounts as positive numbers. . It may be necessary to complete the tax schedules before completing Form 1040. . When computing the tax liability, do not round your immediate calculations. If required, round your final answers to the nearest dollar. . Use the Tax Rate Schedule provided. Do not use the Tax Tables. Note: for the Tax Planning section only, use the 2022 Tax Rate Schedule found in Appendix A of the textbook. Use the 2021 Tax Rate Schedules to compute the tax. (Note: Because the tax rate schedules are used instead of the tax tables, the amount of tax computed may vary slightly from the amount listed in the tables.) 2021 Tax Rate Schedules Single Schedule X If taxable income is: Over- $0 9,950 40,525 86,375 164.925 209,425 $23,600 flut not over- $9.950 40,525 86,375 164,925 209,425 523,600 The tax ist .* 10% $995.00 12% 4,004.00+ 22% 14,751.00 +24% 33,603.00 32% 47,843.00 35% 157,804.25 + 37% of the amount over- 50 9,950 40,525 86,375 164,925 209,425 523,600 Head of household-Schedule Z If taxable income is: Over- 50 14,200 54,200 86,350 164,900 209,400 523,600 But not over- $14,200 54,200 86,350 164.900 209,400 523,600 The tax ist 10% $1,420.00 +12% 0,220.00 22% 13,293.00+ 24% 32,145,00+ 32% 46,385.00+ 35% 156,355.00+ 37% of the amount Over 50 14,200 54,200 86,350 164,900 209,400 523,600 523,600 If taxable income is: Over- Married filing jointly or Qualifying widow(er)--Schedule Y-1 of the amount over- 50 19,900 81,050 172.750 329,850 418,850 628,300 But not over- 157,804.25 +37% $ 19,900 81,050 172.750 329,850 418,850 628.300 The tax is: 10% 523,600 $ 1,990.00 +12% 9,328.00+ 22% 29,502.00+ 24% 67,206.00 + 32% 95,686.00+ 35%. 168,993.50 +37% $0 19,900 81,050 172,750 329,850 418,850 628,300 523,600 Married filing separately-Schedule Y-21 If taxable income is: Over- 50 9,950 40,525 86,375 164,925 209,425 314,150 But not over- $9,950 40,525 86,375 164,925 209,425 314,150 156,355.00+ 37% ***** The tax is: 10% $995.00+ 12% 4,664.00 22% 14,751.00+ 24% 33,603.00+ 32% 47,843.00 +35% 84,496.75 +37% 523,600 of the amount over- $0 9,950 40,525 86,375 164,925 209,425 314,150 Fu 1040 Attach Sch. Bif required. Standard Deduction for- Single or Married filing separately, $12.550 . Married filing jointly or Qualifying 1 Wages, salaries, tips, etc. Attach Form(s) W-2 2a Tax-exempt interest.. 20 3a Qualified dividends... 4a IRA distributions Sa Pensions and annuities 3a 4a b Taxable interest Ordinary dividends taxable amount 5a Taxable amount 6a Social security benefits 6a b Taxable amount 7 Capital gain or (loss). Attach Schedule D if required. If not required, check here 8 Other income from Schedule 1, line 10. 9 Add lines 1, 2b, 3b, 4b, 5b, 6b, 7, and B. This is your total income. 10 Adjustments to income from Schedule 1, line 26 11 Subtract line 10 from line 9. This is your adjusted gross income. b D b b D O 1 2b 3b 4b 56 ob 7 8 9 10 11 D p ax Rate Schedules Form 1040 9 Jointly or Qualifying widow(er), $25,100 Head of household, $18,800 If you checked any box under Standard Deduction, see instructions. 11 Subtract line 10 from line 9. This is your adjusted gross income 12a Standard deduction or itemized deductions (from Schedule A). b Charitable contributions if you take the standard deduction. (see instructions). c Add lines 12a and 12b - 12a 12b 13 Qualified business income deduction from Form 8995 or Form 8995-A 14 Add lines 12c and 13. 15 Taxable income. Subtract line 14 from line 11. If zero or less, enter -0- BAA For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions. 11 12c 13 14 15 Form 1040 (2021) SCHEDULE A (Form 1040) Schedule A Complete Alice and Bruce Byrd's Schedule A for 2021. Department of the Treasury Internal Revenue Service (99) CEREAL Medical and Dental Expenses AAA Name(s) shown on Form 1040 or 1040-SR Bruce M. and Alice J. Byrd 400 400 Itemized Deductions Go to www.irs.gov/ScheduleA for instructions and the latest information. Attach to Form 1040 or 1040-SR. Cation: If you are claiming a net qualified disaster loss on Form 4684, see the instructions for line 16. 44300 BA Caution: Do not include expenses reimbursed or paid by others. 1 Medical and dental expenses (see instructions) 2 Enter amount from Form 1040 or 1040- SR, line 11... 3 Multiply line 2 by 7.5% (0,075) 3 and 400 OMB No. 1545-0074 2021 Attachment Sequence No. 07 Your social security number 111-11-1113 Schedule A Taxes You Paid 4 Subtract line 3 from line 1. If line 3 is more than line 1, enter 0-1 5 State and local taxes. a State and local income taxes or general sales taxes. You may include either income taxes or general sales taxes on line Sa, but not both. If you elect to include general sales taxes instead of income taxes, check this box. 0 b State and local real estate taxes (see instructions) c State and local personal property taxes. d Add lines Sa through Sc... e Enter the smaller of line 5d or $10,000 ($5,000 if married filing separately). 6 Other taxes. List type and amount 7 Add lines Se and 6. 5a 5b Sc 5d Se 6 ann Schedule A Interest You Paid Caution: Your mortgage interest deduction may be limited (see instructions). 043.00 200 13E 9 200 400 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. 0 a Home mortgage interest and points reported to you on Form 1098. See instructions if limited 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 c Points not reported to you on Form 1098. See instructions for special rules. d Mortage insurance premiums (see instructions) e Add lines 8a through 8d Investment interest. Attach Form 4952 if required. See instructions. 8a 8b AL JOE AA. DEAL 8c 8d 8e 9 300 Gifts to Charity Caution: If you made a gift and got a beneht for it, see instructions. Casualty and Theft Losses d Mortage insurance pretium (see instructions) e Add lines Ba through d 9 Investment interest. Attach firm 4952 f required. See instructions 10 Add lines de and 9 11 Gifts by cash or check. If you made any gift of $250 or more, Bd Be 9 see instructions. 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. 13 Carryover from prior year. 14 Add lines 11 through 13. 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. and st 3.6 Other Exolut in cacturhinne 11 12 00 13 10 14 15 Next With off to a benefit for it, see instructions. Casualty and Theft Losses Other Itemized Deductions Total Itemized Deductions. 13 Carryover from prior year 14 Add lines 11 through 13 12 13 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 16 of that form, See instructions 16 Other-from list in instructions. List type and amount 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 12a.. 18 If you elect to itemize deductions even though they are less than your standard deduction, check this box... BAA For Paperwork Reduction Act Notice, see the Instructions for Forms 1040 and 1040-SR. D 14 15 16 17 00 Schedule A (Form 1040) 2021 Note: This problem is for the 2021 tax year. Alice 1 and Bruce M. Bynd are married taxpayers who tie a joint retum Their Social Security numbers are 123-45-6764 and 111-11-1113 respectively. Alice's birthday is September 21, 1974, and Bruce's is June 27, 1973. They live at 473 Revere Avenue, Lowell, MA 01850. Alce the office manager for Lowell Dental Clinic. 433 Broad Street, Lowell, MA 01850 (Employer Identification Number 98-7654321). Bruce is the manager of a Super Burgers fast food outlet owned and operated by Plymouth Corporation, 1247 Central Avenue, Hauppauge, NY 11788 (Employer Identification Number 11-1111111). The following information is shown on their Wage and Tax Statements (Form W-2) for 2021. Description Wages, tips, other compensation Federal income tax withheld Social Security wages Social Security tax withheld Medicare wages and tips Medicare tax withheld Line 1 2 Alice $58,000 4.500 58,000 3,596 56,000 641 Bruce $62,100 5,300 62,100 3,850 62.100 900 15 16 17 State State wages, tips, etc. State income tax withheld Massachusetts Massachusetts 58,000 2.950 3,100 The Byrds provide over half of the support of their two children, Cynthia (born January 25, 1997, Social Security number 123-45-6788) and John (born February 7, 2001, Social Security number 123-45-6780). Both children are full-time students and live with the Byrds except when they are away at college. Cynthia earned $6,200 from a summer internship in 2021, and John earned $3,800 from a part-time job. Both children received scholarships covering tuition and materials. indebtedness) Repairs to roof 62,100 During 2021, the Byrds provided 60% of the total support of Bruce's widower father, Sam Byrd (born March 6, 1945, Social Security number 123-45-6787). Sam lived alone and covered the rest of his support with his Social Security benefits. Sam died in November, and Bruce, the beneficiary of a policy on Sam's life, received life insurance proceeds of $1,600,000 on December 28. The Byrds had the following expenses relating to their personal residence during 2021: Real estate property taxes $5,000 Qualified interest on home mortgage (acquistion 8,700 5,750 Instructions Utilities Fire and theft insurance The Byrds had the following medical expenses for 2021: Medical insurance premiums Doctor bill for Sam incurred in 2020 and not paid until 2021 Operation for Sam Prescription medicines for Sam Hospital expenses for Sam Reimbursement from insurance company, received in 2021 The medical expenses for Sam represent most of the 60% that Bruce contributed toward his father's support. Other relevant information follows: When they filed their 2020 state return in 2021, the Byrds paid additional state income tax of $900. During 2021, Alice and Bruce attended a dinner dance sponsored by the Lowell Police Disability Association (a qualified charitable organization). The Byrds paid $300 for the tickets. The cost of comparable entertainment would normally be $50. The Byrds contributed $5,000 to Lowell Presbyterian Church and gave used clothing (cost of $1,200 and fair market value of $350) to the Salvation Army. All donations are supported by receipts, and the clothing is in very good condition. Via a crowdfunding site (gofundme.com), Alice and Bruce made a gift to a needy family who lost their home in a fire ($400). In . 4,100 1.900 $4,500 7,600 8,500 900 3,500 3,600 Via a crowdfunding site (gofundme.com), Alice and Bruce made a gift to a needy family who lost their home in a fire ($400). In addition, they made several cash gifts to homeless individuals downtown (estimated to be $65). In 2021, the Byrds received interest income of $2,750, which was reported on a Form 1099-INT from Second National Bank, 125 Oak Street, Lowell, MA 01850 (Employer Identification Number 98-7654322). The home mortgage interest was reported on Form 1098 by Lowell Commercial Bank, P.O. Box 1000, Lowell, MA 01850 (Employer Identification Number 98-7654323). The mortgage (outstanding balance of $425,000 as of January 1, 2021) was taken out by the Byrds on May 1, 2017. Alice's employer requires that all employees wear uniforms to work. During 2021, Alice spent $850 on new uniforms and $566 on laundry charges. Bruce paid $400 for an annual subscription to the Journal of Franchise Management and $741 for annual membership dues to his professional association. Neither Alice's nor Bruce's employer reimburses for employee expenses. The Byrds do not keep the receipts for the sales taxes they paid and had no major purchases subject to sales tax. . This year the Byrds gave each of their children $2,000, which was then deposited into their Roth IRAS. Alice and Bruce paid no estimated Federal income tax, and they did not engage in any virtual currency transactions during the year. Neither Alice nor Bruce wants to designate $3 to the Presidential Election Campaign Fund. The Byrds received the appropriate recovery rebates (economic impact payments); related questions in ProConnect Tax should be ignored. Required: Compute net tax payable or refund due for Alice and Bruce Byrd for 2021. If they have overpaid, they want the amount to be refunded to them. Required: Compute net tax payable or refund due for Alice and Bruce Byrd for 2021. If they have overpaid, they want the amount to be refunded to them. Make realistic assumptions about any missing data. If an amount box does not require an entry or the answer is zero, enter "0". Enter all amounts as positive numbers. . It may be necessary to complete the tax schedules before completing Form 1040. . When computing the tax liability, do not round your immediate calculations. If required, round your final answers to the nearest dollar. . Use the Tax Rate Schedule provided. Do not use the Tax Tables. Note: for the Tax Planning section only, use the 2022 Tax Rate Schedule found in Appendix A of the textbook. Use the 2021 Tax Rate Schedules to compute the tax. (Note: Because the tax rate schedules are used instead of the tax tables, the amount of tax computed may vary slightly from the amount listed in the tables.) 2021 Tax Rate Schedules Single Schedule X If taxable income is: Over- $0 9,950 40,525 86,375 164.925 209,425 $23,600 flut not over- $9.950 40,525 86,375 164,925 209,425 523,600 The tax ist .* 10% $995.00 12% 4,004.00+ 22% 14,751.00 +24% 33,603.00 32% 47,843.00 35% 157,804.25 + 37% of the amount over- 50 9,950 40,525 86,375 164,925 209,425 523,600 Head of household-Schedule Z If taxable income is: Over- 50 14,200 54,200 86,350 164,900 209,400 523,600 But not over- $14,200 54,200 86,350 164.900 209,400 523,600 The tax ist 10% $1,420.00 +12% 0,220.00 22% 13,293.00+ 24% 32,145,00+ 32% 46,385.00+ 35% 156,355.00+ 37% of the amount Over 50 14,200 54,200 86,350 164,900 209,400 523,600 523,600 If taxable income is: Over- Married filing jointly or Qualifying widow(er)--Schedule Y-1 of the amount over- 50 19,900 81,050 172.750 329,850 418,850 628,300 But not over- 157,804.25 +37% $ 19,900 81,050 172.750 329,850 418,850 628.300 The tax is: 10% 523,600 $ 1,990.00 +12% 9,328.00+ 22% 29,502.00+ 24% 67,206.00 + 32% 95,686.00+ 35%. 168,993.50 +37% $0 19,900 81,050 172,750 329,850 418,850 628,300 523,600 Married filing separately-Schedule Y-21 If taxable income is: Over- 50 9,950 40,525 86,375 164,925 209,425 314,150 But not over- $9,950 40,525 86,375 164,925 209,425 314,150 156,355.00+ 37% ***** The tax is: 10% $995.00+ 12% 4,664.00 22% 14,751.00+ 24% 33,603.00+ 32% 47,843.00 +35% 84,496.75 +37% 523,600 of the amount over- $0 9,950 40,525 86,375 164,925 209,425 314,150 Fu 1040 Attach Sch. Bif required. Standard Deduction for- Single or Married filing separately, $12.550 . Married filing jointly or Qualifying 1 Wages, salaries, tips, etc. Attach Form(s) W-2 2a Tax-exempt interest.. 20 3a Qualified dividends... 4a IRA distributions Sa Pensions and annuities 3a 4a b Taxable interest Ordinary dividends taxable amount 5a Taxable amount 6a Social security benefits 6a b Taxable amount 7 Capital gain or (loss). Attach Schedule D if required. If not required, check here 8 Other income from Schedule 1, line 10. 9 Add lines 1, 2b, 3b, 4b, 5b, 6b, 7, and B. This is your total income. 10 Adjustments to income from Schedule 1, line 26 11 Subtract line 10 from line 9. This is your adjusted gross income. b D b b D O 1 2b 3b 4b 56 ob 7 8 9 10 11 D p ax Rate Schedules Form 1040 9 Jointly or Qualifying widow(er), $25,100 Head of household, $18,800 If you checked any box under Standard Deduction, see instructions. 11 Subtract line 10 from line 9. This is your adjusted gross income 12a Standard deduction or itemized deductions (from Schedule A). b Charitable contributions if you take the standard deduction. (see instructions). c Add lines 12a and 12b - 12a 12b 13 Qualified business income deduction from Form 8995 or Form 8995-A 14 Add lines 12c and 13. 15 Taxable income. Subtract line 14 from line 11. If zero or less, enter -0- BAA For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions. 11 12c 13 14 15 Form 1040 (2021) SCHEDULE A (Form 1040) Schedule A Complete Alice and Bruce Byrd's Schedule A for 2021. Department of the Treasury Internal Revenue Service (99) CEREAL Medical and Dental Expenses AAA Name(s) shown on Form 1040 or 1040-SR Bruce M. and Alice J. Byrd 400 400 Itemized Deductions Go to www.irs.gov/ScheduleA for instructions and the latest information. Attach to Form 1040 or 1040-SR. Cation: If you are claiming a net qualified disaster loss on Form 4684, see the instructions for line 16. 44300 BA Caution: Do not include expenses reimbursed or paid by others. 1 Medical and dental expenses (see instructions) 2 Enter amount from Form 1040 or 1040- SR, line 11... 3 Multiply line 2 by 7.5% (0,075) 3 and 400 OMB No. 1545-0074 2021 Attachment Sequence No. 07 Your social security number 111-11-1113 Schedule A Taxes You Paid 4 Subtract line 3 from line 1. If line 3 is more than line 1, enter 0-1 5 State and local taxes. a State and local income taxes or general sales taxes. You may include either income taxes or general sales taxes on line Sa, but not both. If you elect to include general sales taxes instead of income taxes, check this box. 0 b State and local real estate taxes (see instructions) c State and local personal property taxes. d Add lines Sa through Sc... e Enter the smaller of line 5d or $10,000 ($5,000 if married filing separately). 6 Other taxes. List type and amount 7 Add lines Se and 6. 5a 5b Sc 5d Se 6 ann Schedule A Interest You Paid Caution: Your mortgage interest deduction may be limited (see instructions). 043.00 200 13E 9 200 400 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. 0 a Home mortgage interest and points reported to you on Form 1098. See instructions if limited 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 c Points not reported to you on Form 1098. See instructions for special rules. d Mortage insurance premiums (see instructions) e Add lines 8a through 8d Investment interest. Attach Form 4952 if required. See instructions. 8a 8b AL JOE AA. DEAL 8c 8d 8e 9 300 Gifts to Charity Caution: If you made a gift and got a beneht for it, see instructions. Casualty and Theft Losses d Mortage insurance pretium (see instructions) e Add lines Ba through d 9 Investment interest. Attach firm 4952 f required. See instructions 10 Add lines de and 9 11 Gifts by cash or check. If you made any gift of $250 or more, Bd Be 9 see instructions. 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. 13 Carryover from prior year. 14 Add lines 11 through 13. 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. and st 3.6 Other Exolut in cacturhinne 11 12 00 13 10 14 15 Next With off to a benefit for it, see instructions. Casualty and Theft Losses Other Itemized Deductions Total Itemized Deductions. 13 Carryover from prior year 14 Add lines 11 through 13 12 13 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 16 of that form, See instructions 16 Other-from list in instructions. List type and amount 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 12a.. 18 If you elect to itemize deductions even though they are less than your standard deduction, check this box... BAA For Paperwork Reduction Act Notice, see the Instructions for Forms 1040 and 1040-SR. D 14 15 16 17 00 Schedule A (Form 1040) 2021