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Tax Return Problem 4 - Year 2018 Forms All Tax return problem 4 is going to be used for the tax return test. Instructions: After reading problem 4 you are instructed to complete the problem by preparing a tax return with the information given in the problem. The forms will be below the problem to assist you. Any of the instructions for these forms are available at www.irs.gov. Also, pub 17 for year 2018 may be of assistance to you. Use pub 17 for the tax table. Problem: Tax Return-Individual Number Four (after Chapter 8) Instructions: Please complete the 2018 federal income tax return for Magdalena Schmitz. Ignore the requirement to attach the form(s) W-2 to the front page of the Form 1040. If required information is missing, use reasonable assumptions to fill in the gaps. Magdalena Schmitz has undergone some major changes in her life recently. In 2016, at the age of 46, her husband, Roger, passed away. Magdalena has not remarried as of Magdalena Schmitz has undergone some major changes in her life recently. In 2016, at the age of 46, her husband, Roger, passed away. Magdalena has not remarried as of the end of 2018. Magdalena currently lives in Bedford, Pennsylvania. She was living in Pittsburgh when her husband passed away but she moved back to her childhood home so she could get help from her family raising her children. Magdalena was employed in Pittsburgh early in the year but left that job and relocated 100 miles away to pursue a new life and start her new job. Magdalena has three children (ages as of the end of the year): Alyssa (23), Tyler (16), and Connor (11). Magdalena would like to determine her federal income tax under the filing status that is most advantageous for her. Magdalena reported the following information: Magdalena's social security number is 294-83-2845 Alyssa's social security number is 824-84-8456 Tyler's social security number is 824-34-9584 Connor's social security number is 824-56-2984 Magdalena's mailing address is 623 S. Liberty Road Bedford, Pennsylvania 77 Connor's social security number is 824-56-2984 Magdalena's mailing address is 623 S. Liberty Road Bedford, Pennsylvania 15522 Alyssa is unmarried and a full-time graduate student at Pennsylvania State University (PSU) (EIN 33-9876543). PSU's address is 1250 Happy Valley, State College, PA 16801. She received her bachelor's degree the year her father passed away. This year represents her fifth year of full-time higher education schooling. Alyssa works part- time in State College to help with some of her living expenses. Alyssa earned $2,300 in gross income during the year and had her income tax return prepared on campus by Volunteer Income Tax Assistance (VITA) volunteers. Magdalena provided support for Alyssa including paying for rent, books, tuition, food, clothes, medicine, and other support items. In total, Magdalena provided $12,700 of support for the year. PSU provided Alyssa with a Form 1098-T at year end. Alyssa's higher education expenses for her university studies were as follows: Tuition $6,500 Books $2,000 In order to for Magdalena to maintain a full-time job, she sends Connor to adau care program after school five days In order to for Magdalena to maintain a full-time job, she sends Connor to a day care program after school five days a week. During the year, Magdalena paid the day care operator $4,250 for Connor's care. The day care details are as follows: Horizon Day Care 452 S. Patriot Road Bedford, PA 15522 EIN: 43-6598324 EIN: 43-6598324 Magdalena's W-2s for the year reported the following: Employer Gross Wages Federal Income Tax State Income Tax Withholding Withholding $48,435 $900 $700 Juniata Development Corporation Pittsburgh Real Estate $2.450 $200 $125 Magdalena's employers withheld all applicable and appropriate payroll taxes. The entire Schmitz family was covered by minimum essential health insurance during each month in 2018. The insurance was provided by Magdalena's employers. On January 1, 2017 (prior year), Magdalena started a photography business in which she takes bridal and wedding photographs. She does not do any of the professional printing. However, she provides all the digital files to her clients on a password-protected web site as part of her service. This unique service, along with her skill and reputation, has allowed her to earn additional money on the weekends, primarily in the summer, to help support her daughter in college. Magdalena rents all the camera equipment and does not currently own any equipment herself. The photography business uses the cash method of accounting. The business did not have any obligation to file a Form 1099 to any payee during the year. Magdalena reported the following revenue and expenses for her business this year: Gross Revenue $6,500 $ 430 Photographic supplies Camera rental Web site hosting fee $1,050 $ 200 Magdalena also received the following amounts in 2018: Magdalena also received the following amounts in 2018: Life Insurance Payment-Mutual Life (Mother's passing) $150,000 Cash gift from her father $ 5,000 Interest income-First Bank of Bedford $ 310 Interest income-General Electric Bond $ 3,200 Interest income-Bedford School District Municipal Bond $ 2,500 Interest income-Johnstown Rural Improvement District Bond $ 1,300 PA state income tax refund* $ 325 *Refund was from state tax she paid in 2017. Magdalena deducted all her state taxes as itemized deductions, and received full tax benefit for the deductions, on her 2017 federal tax return. Magdalena did not own, control or manage any foreign bank accounts, nor was she a grantor or beneficiary of a foreign trust during the tax year. Magdalena made the following payments during 2018: Dentist (unreimbursed by insurance) 1.500 Dentist (unreimbursed by insurance) $1,500 $ 475 Doctors (unreimbursed by insurance) Prescriptions (unreimbursed by insurance) $ 255 Real property taxes on residence $ 950 Vehicle registration fee based upon age of vehicle $ 175 Mortgage interest on principal residence (Form 1098 received) $6,845 Contribution to the American Lung Association $ 600 Contribution to the Habitat for Humanity $1,000 Contribution to Methodist Church of PA $3,000 Contribution to Penn State University $ 400 Magdalena wants to contribute to the Presidential Election Campaign Fund. She would like to receive a refund (if any) of any tax she may have overpaid for the year. Her preferred method of receiving the refund is by check. Forms to use for the tax return: Forms to use for the tax return: f1040--2018 Form 1040.pdf A f1040s1 --2018 Sch 1.pdf A f104053--2018 Sch 3.pdf A f104054--2018 Sch 4.pdf A f104058--2018-1 Sch 8812.pdf A f1040sb--2018 Sch B.pdf A f1040sce--2018 Sch C EZ.pdf A f2441--2018 Form 2441.pdf A f8863--2018 Form 8863.pdf A i1040gi--2018 1040 Instructions.pdf A f104054--2018 Sch 4.pdf A f104058--2018-1 Sch 8812.pdf A f1040sb--2018 Sch B.pdf A f1040sce--2018 Sch CEZ.pdf A f2441--2018 Form 2441.pdf A f8863--2018 Form 8863.pdf A i1040gi--2018 1040 Instructions.pdf A p17--2018 Pub 17.pdf A R + 5 1040 us. Individual Income Tax Retum 2018 Dependente Sign Here Paid Preparer Use Only arer CCCCCCCCCCCCCCL Petund OMB No. 1545-0074 SCHEDULE 1 (Form 1040) Additional Income and Adjustments to Income Attach to Form 1040. Go to www.lrs.gov/Form 1040 for instructions and the latest information. 2018 Department of the Treasury Internal Revenue Service Names) shown on Form 1040 Attachment Sequence No. 01 Your social security number 1-9b 10 11 12 13 14 15b 16b 17 18 19 20b 21 22 Additional 1-9b Reserved Income 10 Taxable refunds, credits, or offsets of state and local income taxes 11 Alimony received 12 Business income or (loss). Attach Schedule C or C-EZ 13 Capital gain or loss). Attach Schedule Dif required. If not required, check here 14 Other gains or losses). Attach Form 4797 15a Reserved 16a Reserved 17 Rental real estate, royalties, partnerships, Scorporations, trusts, etc. Attach Schedule E 18 Farm income or (loss). Attach Schedule F 19 Unemployment compensation 20a Reserved 21 Other income. List type and amount 22 Combine the amounts in the far right column. If you don't have any adjustments to income, enter here and include on Form 1040, line 6. Otherwise, go to line 23 Adjustments 23 Educator expenses.. 23 to Income 24 Certain business expenses of reservists, performing artists, and fee-basis government officials. Attach Form 2106 24 25 Health savings account deduction. Attach Form 8889 25 26 Moving expenses for members of the Armed Forces. Attach Form 3903 26 27 Deductible part of self-employment tax. Attach Schedule SE 27 28 Self-employed SEP, SIMPLE, and qualified plans 28 29 Self-employed health insurance deduction 29 30 Penalty on early withdrawal of savings. 30 31a Alimony paid b Recipient's SSN 31a 32 IRA deduction 32 33 Student loan interest deduction 33 34 Reserved 34 35 Reserved 35 36 Add lines 23 through 35 For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 71479F 36 Schedule 1 (Form 10401 2018 OMB No. 1545-0074 SCHEDULE 3 (Form 1040) Nonrefundable Credits Attach to Form 1040 Go to www.irs.gov/Form1040 for instructions and the latest information. 2018 Department of the Treasury Internal Revenue Service Name(s) shown on Form 1040 Attachment Sequence No. 03 Your social security number Nonrefundable 48 Foreign tax credit. Attach Form 1116 if required Credits 49 Credit for child and dependent care expenses. Attach Form 2441 50 Education credits from Form 8863, line 19 51 Retirement savings contributions credit. Attach Form 8880 52 Reserved .. 53 Residential energy credit. Attach Form 5695 54 Other credits from Form a 3800 b 8801 CO 55 Add the amounts in the far right column. Enter here and include on Form 1040, line 12 For Paperwork Reduction Act Notice, see your tax return instructions. Cat No. 71480G 48 49 50 51 52 53 54 55 Schedule 3 (Form 1040) 2018 OMB No. 1545-0074 SCHEDULE 4 (Form 1040) Other Taxes Attach to Form 1040. Go to www.irs.gov/Form 1040 for instructions and the latest information. 2018 Department of the Treasury Internal Revenue Service Names) shown on Form 1040 Attachment Sequence No. 04 Your social security number 57 58 59 60a Other 57 Self-employment tax. Attach Schedule SE Taxes 58 Unreported social security and Medicare tax from: Forma 4137 8919 59 Additional tax on IRAs, other qualified retirement plans, and other tax-favored accounts. Attach Form 5329 if required 60a Household employment taxes. Attach Schedule H. b Repayment of first-time homebuyer credit from Form 5405. Attach Form 5405 if required 61 Health care: individual responsibility (see instructions) 62 Taxes from: a Form 8959 b Form 8960 c Instructions; enter code(s) 63 Section 965 net tax liability installment from Form 965-A 64 Add the amounts in the far right column. These are your total other taxes. Enter here and on Form 1040, line 14 For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 71481R 60b 61 62 64 Schedule 4 (Form 10401 2018 SCHEDULE 8812 (Form 1040) OMB No. 1565-0074 Additional Child Tax Credit 70404 Attach to Form 1040 or Form 1040NR. 104NR Go to www.irs.gov/Schedule 12 for instructions and the latest 18812 information. 2018 Department of the Treasury internal Revenue Service Namas shown on return Attachant See No. 47 Your social security number 3 4 Part 1 All Filers Caution: If you file Form 2555 or 2555-E2. stop here you cannot claim the additional child tax credit 1 If you are required to use the worksheet in Pub 972. enter the amount from line 10 of the Child Tax Credit and Credit for Other Dependents Worksheet in the publication. Otherwise 1040 filers Enter the amount from line of your Child Tax Credit and Credit for Other Dependents Worksheet (see the instructions for Form 10-40, line 12a). 1040NR filerse Enter the amount from line 8 of your Child Tax Credit and Credit for Other Dependents Worksheet (see the instructions for Form 1040NR, line 49). 2 Enter the amount from Form 1040, line 12a, or Form 1040NR, line 49 3 Subtract line 2 from line 1. If zero, stop here you cannot claim this credit 4 Number of qualifying children under 17 with the required social security number X S1400 Enter the result. If zero, stop here: you cannot claim this credit TIP: The number of children you use for this line is the same as the number of children you used for line of the Child Tax Credit and Credit for Other Dependents Worksheet 5 Enter the smaller of line 3 or line 4. ta Barned income (see separate instructions) Nontable combat pay (see separate instructions) 7 Is the amount on line 6s more than $2.500 No. Leave line 7 blank and enter -- ce line 8 Yes. Subtract $2.500 from the amount on line 6. Enter the result 8 Multiply the amount on line 7 by 15% (0.15) and enter the result Next. On line 4. is the amount $4,200 or more? No. I line 8 is zero, stop here you cannot claim this credit. Otherwise, skip Part II and enter the smaller of line 5 or line 8 caline 15 Yes. I line 8 is equal to or more than line 5. skip Part II and enter the amount from line 5 on line 15 Otherwise, co to line 9. Part II Certain Filers Who Have Three or More Qualifying Children Withheld social security. Medicare and Additional Medicare taxes from Forms) W-2. bones 4 and 6. If married filing jointly, include your spouse's amounts with yours. If your employer withheld or you paid Additional Medicare Tax or tier IRRTA tanes, se separate instructions 10 1040 filers: Enter the total of the amounts from Schedule 1 (Form 10401. line 27. and Schedule 4 (Form 10401. line 58 plus any taxes that you identified using code UT and entered on Schedule 4 4 Form 1080), line 62. 10 1000NR filer: Hinter the total of the amounts from From 100NR. lines 27 and 56, plus any taxes that you identified using code UT and catered on line 60 11 Add lines 9 and 10 11 12 1040 filers: Enter the total of the amounts from Form 1040, line 172, and Schedule 5 (Form 1010), line 72 1040NR filers: Enter the amount from Form 1040NR, line 67. 12 13 Subtract line 12 from line 11. fzere or less, enter- 14 Enter the larger of line 8 or line 13 Next, enter the smalker of line 5 or line 14 on line 15 Part III Additional Child Tax Credit 15 This is your additional child tax credit 10404 104NR 9 13 14 15 For 100 FOR For Paperwork Reduction Act Notice, see your tax return instructions. Cat No. 50761M Schedule 2012 Form 104.2016 SCHEDULE C-EZ (Form 1040) Department of the Treasury Internal Revenue Service Nare of proprietor Net Profit From Business Sole Proprietorship Partnerships, joint ventures, etc., generally must file Form 1065 Attach to Form 1040, 104ONR, or 1041.See instructions on page 2 Social CMSN 1545-00 2018 Same OSA combe Part I General Information You may use Schedule C-EZ instead of Schedule only if you And you Had business expenses of $5,000 or . Use the cash method of accounting, Did not have an inventory at any time during the year. Did not have a net loss from your business Had only one business as either a sole proprietor, qualified joint venture, or statutory employee Had to employees during the year Do not deduct expenses for business use of your home. Do not have prior year unallowed passive activity in front business and Are not required to Ste Form 4562. Depreciation and Amortization for this business See the instructions for Schedule Cine 13. to find out you A Principal business or profession, including product or service B Externes de paga C Business name. If no separate business name, leave blank D Enter your page 2 E Business address including suite or room no). Address not required same as on page 1 of your tax retum City, town or post office state, and ZIP code Yes No F Did you make any payments in 2018 that would require you to file Forms) 10997 (see the instructions for Schedule No GYes." did you or will you file required Forms 10997 Yes Part II Figure Your Net Profit 1 Gross receipts. Caution: If this income was reported to you on Form W-2 and the Statutory employee" box on that form was checked. see Statutory employees in the instructions for Schedule C, line 1, and check here 1 2 Total expenses (see page 2). If more than $5.000, you must use Schedule 2 3 Net profit. Subtract line 2 from line 1. less than zero, you must use Schedule C. Enter on both Schedule 1 (Form 1040), line 12, and Schedule SE, line 2 or on Form 1040NR, line 13, and Schedule SE, line 2 (see page 2). (Statutory employees do not report this amount on Schedule SE.Iine 2.) Estates and trusts, enter on Form 1041, line 3... Part Information on Your Vehicle. Complete this part only if you are claiming car or truck expenses on line 2. 4 When did you place your vehicle in service for business purposes? (month day, year) 5 of the total number of miles you drove your vehicle during 2018, enter the number of miles you used your vehicle for a Business b Commuting (see page 2) c Other 6 Was your vehicle available for personal use during off-duty hours? Yes No Do you for your spouse) have another vehicle available for personal use? Yes No &a Do you have evidence to support your deduction? Yes No b"Yes." is the evidence written? NO For Paperwork Reduction Act Notice, see the separate instructions for Schedule Form 1040 Schedule cez for 1049 2058 Yes Cal. No. 143140 Schedule CEZ Form 10402018 Instructions Future developments. For the latest information about developments related to Schedule C-EZ (Form 10-40) and its instructions, such as legislation enacted after they were published, go to www.irs.gov/ScheduleCEZ Before you begin, see General Instructions in the 2018 Instructions for Schedule You can use Schedule C-EZ instead of Schedule Cit: You operated a business or practiced a profession as a sole proprietorship or qualified joint venture, or you were a statutory employee, and You have met all the requirements listed in Schedule C-EZ, Parti For more information on electing to be taxed as a qualified joint venture (including the possible social security benefits of this election), see Qualified Joint Venture in the instructions for Schedule C. You can also go to www.irs.gov/QJV. Line A Describe the business or professional activity that provided your principal source of income reported on line 1. Give the general field or activity and the type of product or service. Line B Enter the six-digit code that identifies your principal business or of codes. Line D Enter online the employer identification number (EIN) that was issued to you and in your name as a sole proprietor. If you are filing Form 1041, enter the EIN issued to the estate or trust. Do not enter your SSN. Do not enter another taxpayer's EIN (for example, from any Forms 1099-MISC that you received. If you do not have an EIN, leave line D blank. You need an EIN only if you have a qualified retirement plan or are required to file an employment, excise, alcohol, tobacco or firearms tax return, are a payer of gambling winnings, or are fling Form 1041 for an estate or trust. If you need an EIN, see the Instructions for Form SS-4. Single-member LLCs. If you are the sole owner of an LLC that is not treated as a separate entity for federal income tax purposes. enter online the EIN that was issued to the LLC in the LLC's legal name for a qualified retirement plan, tofle employment cise, alcohol, tobacco, or frearms returns, or as a payer of gambling winnings. If you do not have such an EIN, leave line D Blank. Page 2 Line E Enter your business address. Show a street address instead of a box number. Include the suite or room number if any. Line F See the instructions for Schedule Cine I, to help determine if you are required to file any Forms 1099 Line 1 Enter gross receipts from your trade or business. Include amounts you received in your trade or business that were properly shown on Form 1099-MISC. I the total amounts that were reported in box 7 of Forms 1099-MISC are more than the total you are reporting on line 1. attach a statement explaining the difference. You must show all toms of taxable income actually or constructively received during the year in cash, property, or services). Income is constructively received when it is credited to your account or set aside for you to use. Don't offset this amount by any losses. Line 2 Enter the total amount of all deductible business expenses you actually paid during the year. Examples of these expenses include insurance Interest, legal and professional services, office expenses, Tent or lease expenses, repairs and maintenance, supplies, taxes, travel, the allowable percentage of business me . For details, see the instructions for Schedule C. Parts Il and V. You can use the optional worksheet below to record your expenses. Enter on lines through the type and amount of expenses not included online a. If you claim car or truck expenses, be sure to complete Schedule C-E, Part II Line 3 Nonresident aliens using Form 1040NR should also enter the total on Schedule SE, ine 2. if you are covered under the US. social security system due to an international social security agreement Currently in effect. See the Instructions for Schedule SE for Information on international social security agreements Line 5b Generally commuting's travel between your home and a work location. If you converted your vehicle during the year from personal the period you drove your vehicle for business. For information on certain travel that is considered a business expense rather than commuting, see the instructions for Schedule Cine 41b. Optional Worksheet for Line 2 (keep a copy for your records) a Deductible meals (see the instructions for Schedule C, line 246) a b b c c d e e f f 9 Total. Add lines a through 1. Enter here and on line 2 9 Schedule C-EZ (Form 1940, 2018 2441 Form Child and Dependent Care Expenses Attach to Form 104 or Form 104NR Go to www.ira.gov/Former for instructions and the Latest Information 1040 9040NR 2441 OMB No 1545-0074 2018 Attachment Sence Ne 21 Your social security number Department of the They Internal Revenue Service Name shown on return You cannot claim a credit for child and dependent care expenses if your fing status is married filing separately unless you meet the requirements listed in the instructions under "Married Persons Filing Separately."you meet these requirements, check this box. Part 1 Persons or Organizations Who Provided the Care-You must complete this part. (If you have more than two care providers, see the instructions.) al care provider's Address leting number name Amount paid number streapt. no..city, and code ISSNO IN Did you receive No Complete only Part Il below. dependent care benefits? Yes Complete Partill on the back next. Caution: If the care was provided in your home, you may owe employment taxes. For details, see the instructions for Schedule 4 Form 1040), line 60a; or Form 1040NR, line 59a. Part II Credit for Child and Dependent Care Expenses 2 Information about your qualifying person(s). If you have more than two qualifying persons, see the instructions. Qualifying person's name NO Qualified penses you incurred and pain 2018 for the person listed in sual 3 4 5 6 3 Add the amounts in column (c) of line 2. Don't enter more than $3,000 for one qualifying person or $6,000 for two or more persons. If you completed Part enter the amount from line 31 4 Enter your earned income. See instructions 5 If married filing jointly, enter your spouse's earned income of you or your spouse was a student or was disabled, see the instructions all others, enter the amount from line 4 6 Enter the smallest of line 3, 4, 5 7 Enter the amount from For 1040. line 7. or Form 1040NR, line 36 8 Enter on line 8the decimal amount shown below that applies to the amount on line 7 If line 7 is: But not Decimal But not Decimal Over over amount is amount is 50-15.000 35 $29.000-31.000 27 15,000-17.000 31.000-30.000 26 17.000-19.000 33 33.000-35.000 25 19.000 - 21.000 35.000-37.000 21,000-23.000 31 37.000-30.000 23 23,000-25.000 30 39.000-41.000 25,000 -27.000 29 41.000-43.000 21 27.000-20.000 28 13.000-No limit 20 9 Multiply line 6 by the decimal amount on line 8. If you paid 2017 expenses in 2018. see the instructions.. 10 Tax liability limit. Enter the amount from the Credit Limit Worksheet in the instructions 11 Credit for child and dependent care expenses. Enter the smaller of line 9 or line 10 here and on Schedule 3 (Form 1040). ine 49. or Form 100NR line 87 For Paperwork Reduction Act Notice, see your tax return instructions. Cut. Tom 2441 2016 Page 2 12 13 14 15 17 Form 2441 (2018 Part III Dependent Care Benefits 12 Enter the total amount of dependent care benefits you received in 2018. Amounts you received as an employee should be shown in box 10 of your Form(s) W-2. Don't include amounts reported as wages in box 1 of Form(s) W-2. if you were self-employed or a partner, include amounts you received under a dependent care assistance program from your sole proprietorship or partnership 13 Enter the amount, if any, you carried over from 2017 and used in 2018 during the grace period. See instructions.. 14 Enter the amount, if any, you forfeited or carried forward to 2019. See instructions 15 Combine lines 12 through 14. See instructions. 16 Enter the total amount of qualified expenses incurred in 2018 for the care of the qualifying person(s) 16 17 Enter the smaller of line 15 or 16. 18 Enter your earned income. See instructions 18 19 Enter the amount shown below that applies to you. . If married filing jointly, enter your spouse's earned income if you or your spouse was a student or was disabled, see the instructions for line 5). . If married filing separately, see instructions. All others, enter the amount from line 18. 20 Enter the smallest of line 17, 18, or 19 20 21 Enter $5,000 ($2,500 if married filing separately and you were required to enter your spouse's earned income on line 19) 22 Is any amount on line 12 from your sole proprietorship or partnership? No. Enter-O- Yes. Enter the amount here 23 Subtract line 22 from line 15 23 24 Deductible benefits. Enter the smallest of line 20, 21, or 22. Also include this amount on the appropriate line(s) of your return. See instructions 25 Excluded benefits. If you checked "No on line 22, enter the smaller of line 20 or 21. Otherwise, subtract line 24 from the smaller of line 20 or line 21. If zero or less, enter-O-. 26 Taxable benefits. Subtract line 25 from line 23. If zero or less, enter-O-. Also include this amount on Form 1040, line 1; or Form 1040NR. line 8. On the dotted ine next to Form 1040, line 1; or Form 1040NR, line 8. enter"DCB". To claim the child and dependent care credit, complete lines 27 through 31 below. 27 Enter $3,000 ($6,000 if two or more qualifying persons) 28 Add lines 24 and 25 29 Subtract line 28 from line 27. If zero or less, stop. You can't take the credit. Exception. If you paid 2017 expenses in 2018, see the instructions for line 9 30 Complete line 2 on the front of this form. Don't include in column (c) any benefits shown on line 28 above. Then, add the amounts in column (c) and enter the total here. 31 Enter the smaller of line 29 or 30. Also, enter this amount on line 3 on the front of this form and complete lines 4 through 11. 21 22 24 25 26 27 28 29 30 31 Form 2441 2018) 8863 OMB No 1545-0074 Fom Education Credits (American Opportunity and Lifetime Learning Credits) Attach to form 1040 Go to www.irs.gov/Form863 for instructions and the latest information 2018 Department of the Treaty Internal me Service Name own on ruum Aachment Scance 50 Your social security number 4 7 Complete a separate Part Mil on page 2 for each student for whom you're claiming either credit before CAUTION you complete Parts I and II. Parti Refundable American Opportunity Credit 1 After completing Part Ill for each student, enter the total of all amounts from all Parts , line 30 2 Enter. $180,000f married fing jointly $90,000 i single head of household, or qualifying widowler 2 3 Enter the amount from Form 1040, line 7. If you're Sing Form 2555, 2555 EZ, or 4563, or you're excluding income from Puerto Rico, see Pub 970 for the amount to enter 4 Subtract line 3 from line 2. If zero or less, stop: you can't take any education credit 5 Enter: $20,000 if married Sling jointly: $10,000 i single, head of household or qualifying widower) 6 If line 4 is: Equal to or more than line 5.enter 1.000 on line 6 Less than line 5. divide line 4 by line 5. Enter the result as a decimal rounded to at least three places) 7 Multiply line 1 by line 8. Caution: If you were under age 24 at the end of the year and meet the conditions described in the instructions, you can't take the refundable American opportunity credit skip line 8. enter the amount from line 7 on line 9, and check this box 8 Refundable American opportunity credit. Multiply line 7 by 40% 0.401. Enter the amount here and on Form 1040. line 170. Then go to line 9 below Part II Nonrefundable Education Credits 9 Subtract line from line 7. Enter here and on Ine 2 of the Credit Umit Worksheet see instructions 9 10 After completing Part II for each student, enter the total of all amounts from al Parts IIline 31. I zero, skip lines 11 through 17. enter -- on line 18. and go to line 19 10 11 Enter the smaller of line 10 or $10,000 11 12 Multiply line 11 by 20% (0.20) 12 Enter. $134,000 married fing jointly $67.000 i single head of household, or qualifying widowler) 14 Enter the amount from Form 1040, line 7. If you're filing Form 2555, 2555 EZ, or 4563, or you're excluding income from Puerto Rico, see Pub 970 for the amount to enter 14 15 Subtract line 14 trom line 13. zero or less, skip lines 16 and 17. enter on line 18. and go to line 19 16 Enter: $20.000 if married Sling jointly: $10,000 i single, head of household or qualifying widower) 16 17 fline 15 is Equal to or more than line 16, enter 1.000 on line 17 and go to line 13 . Less than line 16, divide line 15 by line 16. Enter the result as a decimal (rounded to at least three places). 17 18 Multiply line 12 by line 17. Enter here and on line 1 of the Credit Limit Worksheet (see instructions) 18 19 Nonrefundable education credits. Enter the amount from line 7 of the Credit Limit Worksheet (see instructions) here and on Schedule 3 (Form 1040), line 50 For Paperwork Reduction Act Notice, see your tax return instructions. Form 8863 2018 13 15 For 1000 2010 Nane shown on ruum Page 2 Your social security number Complete Part III for each student for whom you're claiming either the American opportunity credit or lifetime learning credit. Use additional copies of page 2 as needed for CAUTION each student. Part III Student and Educational Institution Information. See instructions. 20 Student name (as shown on page 1 of your tax retum 21 Student social security number (as shown on page 1 of your tax return 22 Educational institution information (see instructions) a. Name of first educational institution b. Name of second educational institution (if any) (1) Address, Number and street for PO box). City, town or post office, state, and ZIP code. If a foreign address, see Instructions (1) Address. Number and street for PO box). Cty, town or post office, state, and ZIP code. If a foreign address, see instructions. (2) Did the student receive Form 1098-T No from this institution for 2018? (3) Did the student receive Form 1098-T from this institution for 2017 with box Yes No 2 filed in and box 7 checked? (4) Enter the institution's employer identification number (EIN) if you're claiming the American opportunity credit or if you checked "Yes" in (2) or (3). You can get the EIN from Form 1098-T or from the institution. (2) Did the student receive Form 1098-T Yes No from this institution for 2018? (3) Did the student receive Form 1098-T from this institution for 2017 with box Yes No 2 filled in and box 7 checked? (9 Enter the institution's employer identification number (EIN) if you're claiming the American opportunity creditor if you checked "Yes"in (2) or (3). You can get the EIN from Form 1098-T or from the institution. 23 Has the Hope Scholarship Credit or American opportunity ! credit been claimed for this student for any 4 tax years Go to lines for this student, No - Go to line 24. before 2018? 24 Was the student enrolled at least half-time for at least one academic period that began or is treated as having begun in 2018 at an eligible educational institution in a program leading towards a postsecondary degree, certificate or Yes - Go to line 25 No - Stop! Go to line 31 other recognized postsecondary educational credential? for this student See instructions. 25 Did the student complete the first 4 years of postsecondary Yes - Stop! education before 2018? See instructions. Go to line 31 for this No-Go to line 26 student. 26 Was the student convicted, before the end of 2018, of a Yes - Stop! felony for possession or distribution of a controlled Go to line 31 for this No - Complete lines 27 substance? student through 30 for this student. You can't take the American opportunity credit and the time learning credit for the same student in the same year. Ir you complete lines 27 through 30 for this student, don't complete line 31. CAUTION American Opportunity Credit 27 Adjusted qualified education expenses (see instructions). Don't enter more than $4,000 27 28 Subtract $2,000 from line 27. If zero or less, enter-O-. 28 29 Multiply line 28 by 25% (0.25) 29 30 I line 28 is zero, enter the amount from line 27. Otherwise, add $2,000 to the amount on line 29 and enter the result. Skip line 31. Include the total of all amounts from all Parts II, line 30, on Part 1, line 1 Lifetime Learning Credit 31 Adjusted qualified education expenses (see instructions). Include the total of all amounts from all Parts IHI line 31, on Part II, line 10 31 Form 8863 2018 Tax Return Problem 4 - Year 2018 Forms All Tax return problem 4 is going to be used for the tax return test. Instructions: After reading problem 4 you are instructed to complete the problem by preparing a tax return with the information given in the problem. The forms will be below the problem to assist you. Any of the instructions for these forms are available at www.irs.gov. Also, pub 17 for year 2018 may be of assistance to you. Use pub 17 for the tax table. Problem: Tax Return-Individual Number Four (after Chapter 8) Instructions: Please complete the 2018 federal income tax return for Magdalena Schmitz. Ignore the requirement to attach the form(s) W-2 to the front page of the Form 1040. If required information is missing, use reasonable assumptions to fill in the gaps. Magdalena Schmitz has undergone some major changes in her life recently. In 2016, at the age of 46, her husband, Roger, passed away. Magdalena has not remarried as of Magdalena Schmitz has undergone some major changes in her life recently. In 2016, at the age of 46, her husband, Roger, passed away. Magdalena has not remarried as of the end of 2018. Magdalena currently lives in Bedford, Pennsylvania. She was living in Pittsburgh when her husband passed away but she moved back to her childhood home so she could get help from her family raising her children. Magdalena was employed in Pittsburgh early in the year but left that job and relocated 100 miles away to pursue a new life and start her new job. Magdalena has three children (ages as of the end of the year): Alyssa (23), Tyler (16), and Connor (11). Magdalena would like to determine her federal income tax under the filing status that is most advantageous for her. Magdalena reported the following information: Magdalena's social security number is 294-83-2845 Alyssa's social security number is 824-84-8456 Tyler's social security number is 824-34-9584 Connor's social security number is 824-56-2984 Magdalena's mailing address is 623 S. Liberty Road Bedford, Pennsylvania 77 Connor's social security number is 824-56-2984 Magdalena's mailing address is 623 S. Liberty Road Bedford, Pennsylvania 15522 Alyssa is unmarried and a full-time graduate student at Pennsylvania State University (PSU) (EIN 33-9876543). PSU's address is 1250 Happy Valley, State College, PA 16801. She received her bachelor's degree the year her father passed away. This year represents her fifth year of full-time higher education schooling. Alyssa works part- time in State College to help with some of her living expenses. Alyssa earned $2,300 in gross income during the year and had her income tax return prepared on campus by Volunteer Income Tax Assistance (VITA) volunteers. Magdalena provided support for Alyssa including paying for rent, books, tuition, food, clothes, medicine, and other support items. In total, Magdalena provided $12,700 of support for the year. PSU provided Alyssa with a Form 1098-T at year end. Alyssa's higher education expenses for her university studies were as follows: Tuition $6,500 Books $2,000 In order to for Magdalena to maintain a full-time job, she sends Connor to adau care program after school five days In order to for Magdalena to maintain a full-time job, she sends Connor to a day care program after school five days a week. During the year, Magdalena paid the day care operator $4,250 for Connor's care. The day care details are as follows: Horizon Day Care 452 S. Patriot Road Bedford, PA 15522 EIN: 43-6598324 EIN: 43-6598324 Magdalena's W-2s for the year reported the following: Employer Gross Wages Federal Income Tax State Income Tax Withholding Withholding $48,435 $900 $700 Juniata Development Corporation Pittsburgh Real Estate $2.450 $200 $125 Magdalena's employers withheld all applicable and appropriate payroll taxes. The entire Schmitz family was covered by minimum essential health insurance during each month in 2018. The insurance was provided by Magdalena's employers. On January 1, 2017 (prior year), Magdalena started a photography business in which she takes bridal and wedding photographs. She does not do any of the professional printing. However, she provides all the digital files to her clients on a password-protected web site as part of her service. This unique service, along with her skill and reputation, has allowed her to earn additional money on the weekends, primarily in the summer, to help support her daughter in college. Magdalena rents all the camera equipment and does not currently own any equipment herself. The photography business uses the cash method of accounting. The business did not have any obligation to file a Form 1099 to any payee during the year. Magdalena reported the following revenue and expenses for her business this year: Gross Revenue $6,500 $ 430 Photographic supplies Camera rental Web site hosting fee $1,050 $ 200 Magdalena also received the following amounts in 2018: Magdalena also received the following amounts in 2018: Life Insurance Payment-Mutual Life (Mother's passing) $150,000 Cash gift from her father $ 5,000 Interest income-First Bank of Bedford $ 310 Interest income-General Electric Bond $ 3,200 Interest income-Bedford School District Municipal Bond $ 2,500 Interest income-Johnstown Rural Improvement District Bond $ 1,300 PA state income tax refund* $ 325 *Refund was from state tax she paid in 2017. Magdalena deducted all her state taxes as itemized deductions, and received full tax benefit for the deductions, on her 2017 federal tax return. Magdalena did not own, control or manage any foreign bank accounts, nor was she a grantor or beneficiary of a foreign trust during the tax year. Magdalena made the following payments during 2018: Dentist (unreimbursed by insurance) 1.500 Dentist (unreimbursed by insurance) $1,500 $ 475 Doctors (unreimbursed by insurance) Prescriptions (unreimbursed by insurance) $ 255 Real property taxes on residence $ 950 Vehicle registration fee based upon age of vehicle $ 175 Mortgage interest on principal residence (Form 1098 received) $6,845 Contribution to the American Lung Association $ 600 Contribution to the Habitat for Humanity $1,000 Contribution to Methodist Church of PA $3,000 Contribution to Penn State University $ 400 Magdalena wants to contribute to the Presidential Election Campaign Fund. She would like to receive a refund (if any) of any tax she may have overpaid for the year. Her preferred method of receiving the refund is by check. Forms to use for the tax return: Forms to use for the tax return: f1040--2018 Form 1040.pdf A f1040s1 --2018 Sch 1.pdf A f104053--2018 Sch 3.pdf A f104054--2018 Sch 4.pdf A f104058--2018-1 Sch 8812.pdf A f1040sb--2018 Sch B.pdf A f1040sce--2018 Sch C EZ.pdf A f2441--2018 Form 2441.pdf A f8863--2018 Form 8863.pdf A i1040gi--2018 1040 Instructions.pdf A f104054--2018 Sch 4.pdf A f104058--2018-1 Sch 8812.pdf A f1040sb--2018 Sch B.pdf A f1040sce--2018 Sch CEZ.pdf A f2441--2018 Form 2441.pdf A f8863--2018 Form 8863.pdf A i1040gi--2018 1040 Instructions.pdf A p17--2018 Pub 17.pdf A R + 5 1040 us. Individual Income Tax Retum 2018 Dependente Sign Here Paid Preparer Use Only arer CCCCCCCCCCCCCCL Petund OMB No. 1545-0074 SCHEDULE 1 (Form 1040) Additional Income and Adjustments to Income Attach to Form 1040. Go to www.lrs.gov/Form 1040 for instructions and the latest information. 2018 Department of the Treasury Internal Revenue Service Names) shown on Form 1040 Attachment Sequence No. 01 Your social security number 1-9b 10 11 12 13 14 15b 16b 17 18 19 20b 21 22 Additional 1-9b Reserved Income 10 Taxable refunds, credits, or offsets of state and local income taxes 11 Alimony received 12 Business income or (loss). Attach Schedule C or C-EZ 13 Capital gain or loss). Attach Schedule Dif required. If not required, check here 14 Other gains or losses). Attach Form 4797 15a Reserved 16a Reserved 17 Rental real estate, royalties, partnerships, Scorporations, trusts, etc. Attach Schedule E 18 Farm income or (loss). Attach Schedule F 19 Unemployment compensation 20a Reserved 21 Other income. List type and amount 22 Combine the amounts in the far right column. If you don't have any adjustments to income, enter here and include on Form 1040, line 6. Otherwise, go to line 23 Adjustments 23 Educator expenses.. 23 to Income 24 Certain business expenses of reservists, performing artists, and fee-basis government officials. Attach Form 2106 24 25 Health savings account deduction. Attach Form 8889 25 26 Moving expenses for members of the Armed Forces. Attach Form 3903 26 27 Deductible part of self-employment tax. Attach Schedule SE 27 28 Self-employed SEP, SIMPLE, and qualified plans 28 29 Self-employed health insurance deduction 29 30 Penalty on early withdrawal of savings. 30 31a Alimony paid b Recipient's SSN 31a 32 IRA deduction 32 33 Student loan interest deduction 33 34 Reserved 34 35 Reserved 35 36 Add lines 23 through 35 For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 71479F 36 Schedule 1 (Form 10401 2018 OMB No. 1545-0074 SCHEDULE 3 (Form 1040) Nonrefundable Credits Attach to Form 1040 Go to www.irs.gov/Form1040 for instructions and the latest information. 2018 Department of the Treasury Internal Revenue Service Name(s) shown on Form 1040 Attachment Sequence No. 03 Your social security number Nonrefundable 48 Foreign tax credit. Attach Form 1116 if required Credits 49 Credit for child and dependent care expenses. Attach Form 2441 50 Education credits from Form 8863, line 19 51 Retirement savings contributions credit. Attach Form 8880 52 Reserved .. 53 Residential energy credit. Attach Form 5695 54 Other credits from Form a 3800 b 8801 CO 55 Add the amounts in the far right column. Enter here and include on Form 1040, line 12 For Paperwork Reduction Act Notice, see your tax return instructions. Cat No. 71480G 48 49 50 51 52 53 54 55 Schedule 3 (Form 1040) 2018 OMB No. 1545-0074 SCHEDULE 4 (Form 1040) Other Taxes Attach to Form 1040. Go to www.irs.gov/Form 1040 for instructions and the latest information. 2018 Department of the Treasury Internal Revenue Service Names) shown on Form 1040 Attachment Sequence No. 04 Your social security number 57 58 59 60a Other 57 Self-employment tax. Attach Schedule SE Taxes 58 Unreported social security and Medicare tax from: Forma 4137 8919 59 Additional tax on IRAs, other qualified retirement plans, and other tax-favored accounts. Attach Form 5329 if required 60a Household employment taxes. Attach Schedule H. b Repayment of first-time homebuyer credit from Form 5405. Attach Form 5405 if required 61 Health care: individual responsibility (see instructions) 62 Taxes from: a Form 8959 b Form 8960 c Instructions; enter code(s) 63 Section 965 net tax liability installment from Form 965-A 64 Add the amounts in the far right column. These are your total other taxes. Enter here and on Form 1040, line 14 For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 71481R 60b 61 62 64 Schedule 4 (Form 10401 2018 SCHEDULE 8812 (Form 1040) OMB No. 1565-0074 Additional Child Tax Credit 70404 Attach to Form 1040 or Form 1040NR. 104NR Go to www.irs.gov/Schedule 12 for instructions and the latest 18812 information. 2018 Department of the Treasury internal Revenue Service Namas shown on return Attachant See No. 47 Your social security number 3 4 Part 1 All Filers Caution: If you file Form 2555 or 2555-E2. stop here you cannot claim the additional child tax credit 1 If you are required to use the worksheet in Pub 972. enter the amount from line 10 of the Child Tax Credit and Credit for Other Dependents Worksheet in the publication. Otherwise 1040 filers Enter the amount from line of your Child Tax Credit and Credit for Other Dependents Worksheet (see the instructions for Form 10-40, line 12a). 1040NR filerse Enter the amount from line 8 of your Child Tax Credit and Credit for Other Dependents Worksheet (see the instructions for Form 1040NR, line 49). 2 Enter the amount from Form 1040, line 12a, or Form 1040NR, line 49 3 Subtract line 2 from line 1. If zero, stop here you cannot claim this credit 4 Number of qualifying children under 17 with the required social security number X S1400 Enter the result. If zero, stop here: you cannot claim this credit TIP: The number of children you use for this line is the same as the number of children you used for line of the Child Tax Credit and Credit for Other Dependents Worksheet 5 Enter the smaller of line 3 or line 4. ta Barned income (see separate instructions) Nontable combat pay (see separate instructions) 7 Is the amount on line 6s more than $2.500 No. Leave line 7 blank and enter -- ce line 8 Yes. Subtract $2.500 from the amount on line 6. Enter the result 8 Multiply the amount on line 7 by 15% (0.15) and enter the result Next. On line 4. is the amount $4,200 or more? No. I line 8 is zero, stop here you cannot claim this credit. Otherwise, skip Part II and enter the smaller of line 5 or line 8 caline 15 Yes. I line 8 is equal to or more than line 5. skip Part II and enter the amount from line 5 on line 15 Otherwise, co to line 9. Part II Certain Filers Who Have Three or More Qualifying Children Withheld social security. Medicare and Additional Medicare taxes from Forms) W-2. bones 4 and 6. If married filing jointly, include your spouse's amounts with yours. If your employer withheld or you paid Additional Medicare Tax or tier IRRTA tanes, se separate instructions 10 1040 filers: Enter the total of the amounts from Schedule 1 (Form 10401. line 27. and Schedule 4 (Form 10401. line 58 plus any taxes that you identified using code UT and entered on Schedule 4 4 Form 1080), line 62. 10 1000NR filer: Hinter the total of the amounts from From 100NR. lines 27 and 56, plus any taxes that you identified using code UT and catered on line 60 11 Add lines 9 and 10 11 12 1040 filers: Enter the total of the amounts from Form 1040, line 172, and Schedule 5 (Form 1010), line 72 1040NR filers: Enter the amount from Form 1040NR, line 67. 12 13 Subtract line 12 from line 11. fzere or less, enter- 14 Enter the larger of line 8 or line 13 Next, enter the smalker of line 5 or line 14 on line 15 Part III Additional Child Tax Credit 15 This is your additional child tax credit 10404 104NR 9 13 14 15 For 100 FOR For Paperwork Reduction Act Notice, see your tax return instructions. Cat No. 50761M Schedule 2012 Form 104.2016 SCHEDULE C-EZ (Form 1040) Department of the Treasury Internal Revenue Service Nare of proprietor Net Profit From Business Sole Proprietorship Partnerships, joint ventures, etc., generally must file Form 1065 Attach to Form 1040, 104ONR, or 1041.See instructions on page 2 Social CMSN 1545-00 2018 Same OSA combe Part I General Information You may use Schedule C-EZ instead of Schedule only if you And you Had business expenses of $5,000 or . Use the cash method of accounting, Did not have an inventory at any time during the year. Did not have a net loss from your business Had only one business as either a sole proprietor, qualified joint venture, or statutory employee Had to employees during the year Do not deduct expenses for business use of your home. Do not have prior year unallowed passive activity in front business and Are not required to Ste Form 4562. Depreciation and Amortization for this business See the instructions for Schedule Cine 13. to find out you A Principal business or profession, including product or service B Externes de paga C Business name. If no separate business name, leave blank D Enter your page 2 E Business address including suite or room no). Address not required same as on page 1 of your tax retum City, town or post office state, and ZIP code Yes No F Did you make any payments in 2018 that would require you to file Forms) 10997 (see the instructions for Schedule No GYes." did you or will you file required Forms 10997 Yes Part II Figure Your Net Profit 1 Gross receipts. Caution: If this income was reported to you on Form W-2 and the Statutory employee" box on that form was checked. see Statutory employees in the instructions for Schedule C, line 1, and check here 1 2 Total expenses (see page 2). If more than $5.000, you must use Schedule 2 3 Net profit. Subtract line 2 from line 1. less than zero, you must use Schedule C. Enter on both Schedule 1 (Form 1040), line 12, and Schedule SE, line 2 or on Form 1040NR, line 13, and Schedule SE, line 2 (see page 2). (Statutory employees do not report this amount on Schedule SE.Iine 2.) Estates and trusts, enter on Form 1041, line 3... Part Information on Your Vehicle. Complete this part only if you are claiming car or truck expenses on line 2. 4 When did you place your vehicle in service for business purposes? (month day, year) 5 of the total number of miles you drove your vehicle during 2018, enter the number of miles you used your vehicle for a Business b Commuting (see page 2) c Other 6 Was your vehicle available for personal use during off-duty hours? Yes No Do you for your spouse) have another vehicle available for personal use? Yes No &a Do you have evidence to support your deduction? Yes No b"Yes." is the evidence written? NO For Paperwork Reduction Act Notice, see the separate instructions for Schedule Form 1040 Schedule cez for 1049 2058 Yes Cal. No. 143140 Schedule CEZ Form 10402018 Instructions Future developments. For the latest information about developments related to Schedule C-EZ (Form 10-40) and its instructions, such as legislation enacted after they were published, go to www.irs.gov/ScheduleCEZ Before you begin, see General Instructions in the 2018 Instructions for Schedule You can use Schedule C-EZ instead of Schedule Cit: You operated a business or practiced a profession as a sole proprietorship or qualified joint venture, or you were a statutory employee, and You have met all the requirements listed in Schedule C-EZ, Parti For more information on electing to be taxed as a qualified joint venture (including the possible social security benefits of this election), see Qualified Joint Venture in the instructions for Schedule C. You can also go to www.irs.gov/QJV. Line A Describe the business or professional activity that provided your principal source of income reported on line 1. Give the general field or activity and the type of product or service. Line B Enter the six-digit code that identifies your principal business or of codes. Line D Enter online the employer identification number (EIN) that was issued to you and in your name as a sole proprietor. If you are filing Form 1041, enter the EIN issued to the estate or trust. Do not enter your SSN. Do not enter another taxpayer's EIN (for example, from any Forms 1099-MISC that you received. If you do not have an EIN, leave line D blank. You need an EIN only if you have a qualified retirement plan or are required to file an employment, excise, alcohol, tobacco or firearms tax return, are a payer of gambling winnings, or are fling Form 1041 for an estate or trust. If you need an EIN, see the Instructions for Form SS-4. Single-member LLCs. If you are the sole owner of an LLC that is not treated as a separate entity for federal income tax purposes. enter online the EIN that was issued to the LLC in the LLC's legal name for a qualified retirement plan, tofle employment cise, alcohol, tobacco, or frearms returns, or as a payer of gambling winnings. If you do not have such an EIN, leave line D Blank. Page 2 Line E Enter your business address. Show a street address instead of a box number. Include the suite or room number if any. Line F See the instructions for Schedule Cine I, to help determine if you are required to file any Forms 1099 Line 1 Enter gross receipts from your trade or business. Include amounts you received in your trade or business that were properly shown on Form 1099-MISC. I the total amounts that were reported in box 7 of Forms 1099-MISC are more than the total you are reporting on line 1. attach a statement explaining the difference. You must show all toms of taxable income actually or constructively received during the year in cash, property, or services). Income is constructively received when it is credited to your account or set aside for you to use. Don't offset this amount by any losses. Line 2 Enter the total amount of all deductible business expenses you actually paid during the year. Examples of these expenses include insurance Interest, legal and professional services, office expenses, Tent or lease expenses, repairs and maintenance, supplies, taxes, travel, the allowable percentage of business me . For details, see the instructions for Schedule C. Parts Il and V. You can use the optional worksheet below to record your expenses. Enter on lines through the type and amount of expenses not included online a. If you claim car or truck expenses, be sure to complete Schedule C-E, Part II Line 3 Nonresident aliens using Form 1040NR should also enter the total on Schedule SE, ine 2. if you are covered under the US. social security system due to an international social security agreement Currently in effect. See the Instructions for Schedule SE for Information on international social security agreements Line 5b Generally commuting's travel between your home and a work location. If you converted your vehicle during the year from personal the period you drove your vehicle for business. For information on certain travel that is considered a business expense rather than commuting, see the instructions for Schedule Cine 41b. Optional Worksheet for Line 2 (keep a copy for your records) a Deductible meals (see the instructions for Schedule C, line 246) a b b c c d e e f f 9 Total. Add lines a through 1. Enter here and on line 2 9 Schedule C-EZ (Form 1940, 2018 2441 Form Child and Dependent Care Expenses Attach to Form 104 or Form 104NR Go to www.ira.gov/Former for instructions and the Latest Information 1040 9040NR 2441 OMB No 1545-0074 2018 Attachment Sence Ne 21 Your social security number Department of the They Internal Revenue Service Name shown on return You cannot claim a credit for child and dependent care expenses if your fing status is married filing separately unless you meet the requirements listed in the instructions under "Married Persons Filing Separately."you meet these requirements, check this box. Part 1 Persons or Organizations Who Provided the Care-You must complete this part. (If you have more than two care providers, see the instructions.) al care provider's Address leting number name Amount paid number streapt. no..city, and code ISSNO IN Did you receive No Complete only Part Il below. dependent care benefits? Yes Complete Partill on the back next. Caution: If the care was provided in your home, you may owe employment taxes. For details, see the instructions for Schedule 4 Form 1040), line 60a; or Form 1040NR, line 59a. Part II Credit for Child and Dependent Care Expenses 2 Information about your qualifying person(s). If you have more than two qualifying persons, see the instructions. Qualifying person's name NO Qualified penses you incurred and pain 2018 for the person listed in sual 3 4 5 6 3 Add the amounts in column (c) of line 2. Don't enter more than $3,000 for one qualifying person or $6,000 for two or more persons. If you completed Part enter the amount from line 31 4 Enter your earned income. See instructions 5 If married filing jointly, enter your spouse's earned income of you or your spouse was a student or was disabled, see the instructions all others, enter the amount from line 4 6 Enter the smallest of line 3, 4, 5 7 Enter the amount from For 1040. line 7. or Form 1040NR, line 36 8 Enter on line 8the decimal amount shown below that applies to the amount on line 7 If line 7 is: But not Decimal But not Decimal Over over amount is amount is 50-15.000 35 $29.000-31.000 27 15,000-17.000 31.000-30.000 26 17.000-19.000 33 33.000-35.000 25 19.000 - 21.000 35.000-37.000 21,000-23.000 31 37.000-30.000 23 23,000-25.000 30 39.000-41.000 25,000 -27.000 29 41.000-43.000 21 27.000-20.000 28 13.000-No limit 20 9 Multiply line 6 by the decimal amount on line 8. If you paid 2017 expenses in 2018. see the instructions.. 10 Tax liability limit. Enter the amount from the Credit Limit Worksheet in the instructions 11 Credit for child and dependent care expenses. Enter the smaller of line 9 or line 10 here and on Schedule 3 (Form 1040). ine 49. or Form 100NR line 87 For Paperwork Reduction Act Notice, see your tax return instructions. Cut. Tom 2441 2016 Page 2 12 13 14 15 17 Form 2441 (2018 Part III Dependent Care Benefits 12 Enter the total amount of dependent care benefits you received in 2018. Amounts you received as an employee should be shown in box 10 of your Form(s) W-2. Don't include amounts reported as wages in box 1 of Form(s) W-2. if you were self-employed or a partner, include amounts you received under a dependent care assistance program from your sole proprietorship or partnership 13 Enter the amount, if any, you carried over from 2017 and used in 2018 during the grace period. See instructions.. 14 Enter the amount, if any, you forfeited or carried forward to 2019. See instructions 15 Combine lines 12 through 14. See instructions. 16 Enter the total amount of qualified expenses incurred in 2018 for the care of the qualifying person(s) 16 17 Enter the smaller of line 15 or 16. 18 Enter your earned income. See instructions 18 19 Enter the amount shown below that applies to you. . If married filing jointly, enter your spouse's earned income if you or your spouse was a student or was disabled, see the instructions for line 5). . If married filing separately, see instructions. All others, enter the amount from line 18. 20 Enter the smallest of line 17, 18, or 19 20 21 Enter $5,000 ($2,500 if married filing separately and you were required to enter your spouse's earned income on line 19) 22 Is any amount on line 12 from your sole proprietorship or partnership? No. Enter-O- Yes. Enter the amount here 23 Subtract line 22 from line 15 23 24 Deductible benefits. Enter the smallest of line 20, 21, or 22. Also include this amount on the appropriate line(s) of your return. See instructions 25 Excluded benefits. If you checked "No on line 22, enter the smaller of line 20 or 21. Otherwise, subtract line 24 from the smaller of line 20 or line 21. If zero or less, enter-O-. 26 Taxable benefits. Subtract line 25 from line 23. If zero or less, enter-O-. Also include this amount on Form 1040, line 1; or Form 1040NR. line 8. On the dotted ine next to Form 1040, line 1; or Form 1040NR, line 8. enter"DCB". To claim the child and dependent care credit, complete lines 27 through 31 below. 27 Enter $3,000 ($6,000 if two or more qualifying persons) 28 Add lines 24 and 25 29 Subtract line 28 from line 27. If zero or less, stop. You can't take the credit. Exception. If you paid 2017 expenses in 2018, see the instructions for line 9 30 Complete line 2 on the front of this form. Don't include in column (c) any benefits shown on line 28 above. Then, add the amounts in column (c) and enter the total here. 31 Enter the smaller of line 29 or 30. Also, enter this amount on line 3 on the front of this form and complete lines 4 through 11. 21 22 24 25 26 27 28 29 30 31 Form 2441 2018) 8863 OMB No 1545-0074 Fom Education Credits (American Opportunity and Lifetime Learning Credits) Attach to form 1040 Go to www.irs.gov/Form863 for instructions and the latest information 2018 Department of the Treaty Internal me Service Name own on ruum Aachment Scance 50 Your social security number 4 7 Complete a separate Part Mil on page 2 for each student for whom you're claiming either credit before CAUTION you complete Parts I and II. Parti Refun