Other fact: Michael did not make any payments that requires him to file a 1099 and he did materially participated in his business.

The business was started July 15, 2018.

Michael made additional withholding through his W-4 to help offset his estimate taxes.

Amara is pursuing her first degree in Business Administration. She purchased course-related books from the campus bookstore for $1,500. Amara does not have a felony drug conviction.

Amara II received a 1099 for $2,400 of interest issued by Wells Fargo Bank, P.O. BOX 3908 Des Moines IA 50306 3411, EIN 94-1000000. The interest was from money she had inherited from her grandparents and kept in a CD at MCU.

Michael and Dianas PIN are 21008 and 54210 respectively. Their home telephone number is 347-248-0000.

The entire family receives health care benefits from his employer.

Michael and Diana would like to contribute $3 to the presidential election campaign.

Michael does not have any financial accounts located outside the USA. He would like to authorize you the tax- preparer to discuss his taxes with the IRS. He would like his refund if any, to be deposited in his checking account at MCU routing number 226078036, account number 12568541235784.

The Lapin W-2 information is as follows:

	Michael	Diana
Gross wages	140,000	80,000
Federal Withholding Taxes	50,000	20,000
NYS Withholding Taxes	10,000	7,000
NYC Withholding Taxes	8,000	5,000