Penny Lawrence is a veternarian in Orlando, Florida. Her husband John Lawrence stays home to take care of their two young children, Billy (age 7) and Mary (age 6). Penny's total wages for 2019 were $73,023 from which $6,418 of federal income tax was withheld. Florida does not have a state income tax.

They had $213 in interest income. Penny received dividends from Exxon in the amount of $434 and John received dividends from First National Bank in the amount of $324. The additionally received interest on a State of Florida bond in the amount of $42. They gave $4,418 to their church, $2000 to the Committee to Elect Sam Spade, and gave a bag of clothing valued at $471 to the Salvation Army (they have a receipt). The Lawrences paid taxes on their house in the amount of $3,210.

Penny attended the University of Florida and is still paying off her student loans. She paid $4800 in student loans this year, and $196 of that amount was interest.

The Lawrences paid $6,281 in medical insurance premiums (after tax dollars). They also paid $523 in doctors visits and $481 for new glasses. Penny Lawrence is a big believer in vitamins and spent $522 at the GNC this year on supplements.

The Lawrences mortgage payment is $1,546 per month. 80% of their total mortgage payment is interest. Penny receives child support from her ex-husband in the amount of $300 per month. They were divorced in 2014.

John likes to play the nickel slots. He went to Las Vegas for a trip with the guys. He won $2,291 on the slot machines. He didnt tell Penny, however, that it cost him in nickels $1,143 to win that money.

Prepare the Lawrence's 2019 Form 1040 tax return and any necessary schedules. Calculate their 2019 federal income tax and determine if they owe additional taxes or are receiving a refund.