Please fill out Schedule A using 2019 the 2019 version, tax brackets and tax rates.

2019 tax brackets RATE SINGLE FILERS MARRIED FILERS 10% $0-$9,700 $0-$19,400 12% $9,701 $39,475 $19,401 - $78,950 22% $39,476 - $84,200 $78,951 - $168,400 24% $84,201 $160,725 $168,401 $321,450 32% $160,726 $204,100 $321,451 - $408,200 35% $204,101 - $510,300 $408,201 - $612,350 37% $510,301+ $612,351+ Standard Deduction: $24,400 Standard Deduction: $12,200 Personal Exemption: Eliminated Personal Exemption: Eliminated Source: IRS Insider Inc. Dick and Tina Bench live at 230 Main Street, Platteville, WI 53818, and their Social Security numbers are 233-43-4523 and 342-22-3476. They have one child, Tony, who is eight years old. Tony's Social Security number is 456-34-6578. Dick's salary from a night guard job and income tax withholding for the year are as follows: In July & August of the current year, they had major medical expenses; after the reimbursement from the insurance company, they ended paying $13,000 to the providers. Investment Income/Activities: $420 Wages Interest earned on savings account Federal income tax withheld State income tax withheld $66.000 1,600 5,000 2,000 Interest income from First Bank of New Jersey Interest income from Patterson, New Jersey School District Interest income from U.S. Treasury Bond Interest income from General Mills corporate bond 200 350 500 Dick contributed $5,000 to his IRA account. The Benches had the following activity in their brokerage account during the year (all transactions were reported on a Form 1099-B. Basis information on each stock sale was reported to the IRS): Tina made the following estimated tax payments during the current year (the year for which you are preparing the tax return): April 15: Federal $1,000, WI $450 June 15: Federal $1,000, WI $450 September 15: Federal $1,500, WI $1,000 Sold 2,000 shares of Microsoft Sold 75 shares of Apple, Inc. Sold 350 shares of Cooper Tire Sold 1,000 shares of Cardinal Health Sold 50 shares of Union Pacific Purchased 100 shares of Procter & Gamble Purchased 350 shares of Cooper Tire Purchased 350 shares of PepsiCo Purchased 300 shares of Kellogg 7/1/16 4/15/16 10/14/16 9/3/16 1/7/16 7/10/16 11/1/16 5/14/16 10/14/16 $22,500 $28,750 $14,700 $35,000 $2,750 $7,700 $14,000 $32,000 $21,000 Tina operates a restaurant Istanbul Cafe. Revenue and expenses for the year are presented below: 3,000 Relevant tax basis holding period information related to sales of securities in the current year: Revenue $135,000 Beginning inventory of merchandise inventory 2,500 Ending inventory of merchandise inventory Merchandise supplied purchased 57,000 Wages 18,500 Utilities 1,500 Rent expenses 7,800 Advertisement expenses 2,000 Payroll taxes 1,780 Subcontractor 4,200 Depreciation Other expenses 500 Dick and Tina own a house in Platteville that they rent to students for $1.200 per month. They incur the following expenses for the year: Purchased 2,000 shares of Microsoft on 5/1/16 for $21,000 Purchased 200 shares of Apple, Inc. on 3/8/2014 for $90,000 Purchased 300 shares of Cooper Tire on 1/12/2013 for $9,000 Purchased 50 shares of Cooper Tire on 6/28/16 for $2,000. Purchased 100 shares of Union Pacific on 9/5/14 for $6,000 Received 1,000 shares of Cardinal Health from Tina's father as a gift on 10/10/99. Her father's basis in the stock at the time of the gift was $7,000. Fair market value of the stock at the date of the gift was $41,000 4,000 The Benches have a $33,000 long-term capital loss carryover from their prior tax year. Real estate taxes $4,000 Mortgage interest 7,200 Repairs 1,200 Depreciation 3,000 They have a house in Platteville, and they had the following expenses (they owe $270,000 loan on it): Mortgage interest paid $13,500 Property tax paid on home 7,200 During the year, they donated the following: Donated $4,500 to Doctors Without Border Donated 100 shares of Target Corporation to the Platteville Public Library Foundation (a not-for-profit organization), on the date of the gift, the shares were trading @ $60/shares: they had purchased them in 2018 for $50/share. SCHEDULE A Itemized Deductions OMB No. 1545-0074 (Form 1040 or 1040-SR) Go to www.irs.gov/Schedule for instructions and the latest information. (Rev. January 2020) Attach to Form 1040 or 1040-SR. 2019 Internal Revenue Service (9) Caution: If you are claiming a net qualified disaster loss on Form 4684, see the instructions for line 16 Attachment Sequence No. 07 Names) shown on Form 1040 or 1040-SR Your social security number 1 3 Medical Caution: Do not include expenses reimbursed or paid by others. and 1 Medical and dental expenses (see instructions) Dental 2 Enter amount from Form 1040 or 1040-SR, line 8b 2 Expenses 3 Multiply line 2 by 7.5% (0.075) 4 Subtract line 3 from line 1. If line 3 is more than line 1, enter-O- Taxes You 5 State and local taxes. Paid a State and local income taxes or general sales taxes. You may include either income taxes or general sales taxes on line 5a, but not both. If you elect to include general sales taxes instead of income taxes, check this box. 5a b State and local real estate taxes (see instructions) 5b c State and local personal property taxes 5c d Add lines 5a through 5c. 5d 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 5e and 6 Interest 8 Home mortgage interest and points. If you didn't use all of your home You Paid mortgage loan(s) to buy, build, or improve your home, see Caution: Your instructions and check this box mortgage interest deduction may be a Home mortgage interest and points reported to you on Form 1098. See instructions if limited instructions). 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 5e imited (see 8a 8b 8c 8d 8e 9 10 11 got a benefit for it, 13 c Points not reported to you on Form 1098. See instructions for special rules d Mortgage insurance premiums (see instructions) e Add lines 8a through 8d. 9 Investment interest. Attach Form 4952 if required. See instructions. 10 Add lines 8e and 9 Gifts to 11 Gifts by cash or check. If you made any gift of $250 or more, see Charity instructions.. Caution: If you 12 Other than by cash or check. If you made any gift of $250 or more, made a gift and see instructions. You must attach Form 8283 if over $500. 12 see instructions. 13 Carryover from prior year 14 Add lines 11 through 13 Casualty and 15 Casualty and theft loss(es) from a federally declared disaster (other than net qualified Theft Losses disaster losses). Attach Form 4684 and enter the amount from line 18 of that form. See instructions 15 Other 16 Other from list in instructions. List type and amount Itemized Deductions Total 17 Add the amounts in the far right column for lines 4 through 16. enter this amount on Itemized Form 1040 or 1040-SR, line 9 Deductions 18 If you elect to itemize deductions even though they are less than your standard deduction, check this box For Paperwork Reduction Act Notice, see the Instructions for Forms 1040 and 1040-SR. Cat. No. 17145C Schedule A (Form 1040 or 1040-SR) 2019 14 16 17 2019 tax brackets RATE SINGLE FILERS MARRIED FILERS 10% $0-$9,700 $0-$19,400 12% $9,701 $39,475 $19,401 - $78,950 22% $39,476 - $84,200 $78,951 - $168,400 24% $84,201 $160,725 $168,401 $321,450 32% $160,726 $204,100 $321,451 - $408,200 35% $204,101 - $510,300 $408,201 - $612,350 37% $510,301+ $612,351+ Standard Deduction: $24,400 Standard Deduction: $12,200 Personal Exemption: Eliminated Personal Exemption: Eliminated Source: IRS Insider Inc. Dick and Tina Bench live at 230 Main Street, Platteville, WI 53818, and their Social Security numbers are 233-43-4523 and 342-22-3476. They have one child, Tony, who is eight years old. Tony's Social Security number is 456-34-6578. Dick's salary from a night guard job and income tax withholding for the year are as follows: In July & August of the current year, they had major medical expenses; after the reimbursement from the insurance company, they ended paying $13,000 to the providers. Investment Income/Activities: $420 Wages Interest earned on savings account Federal income tax withheld State income tax withheld $66.000 1,600 5,000 2,000 Interest income from First Bank of New Jersey Interest income from Patterson, New Jersey School District Interest income from U.S. Treasury Bond Interest income from General Mills corporate bond 200 350 500 Dick contributed $5,000 to his IRA account. The Benches had the following activity in their brokerage account during the year (all transactions were reported on a Form 1099-B. Basis information on each stock sale was reported to the IRS): Tina made the following estimated tax payments during the current year (the year for which you are preparing the tax return): April 15: Federal $1,000, WI $450 June 15: Federal $1,000, WI $450 September 15: Federal $1,500, WI $1,000 Sold 2,000 shares of Microsoft Sold 75 shares of Apple, Inc. Sold 350 shares of Cooper Tire Sold 1,000 shares of Cardinal Health Sold 50 shares of Union Pacific Purchased 100 shares of Procter & Gamble Purchased 350 shares of Cooper Tire Purchased 350 shares of PepsiCo Purchased 300 shares of Kellogg 7/1/16 4/15/16 10/14/16 9/3/16 1/7/16 7/10/16 11/1/16 5/14/16 10/14/16 $22,500 $28,750 $14,700 $35,000 $2,750 $7,700 $14,000 $32,000 $21,000 Tina operates a restaurant Istanbul Cafe. Revenue and expenses for the year are presented below: 3,000 Relevant tax basis holding period information related to sales of securities in the current year: Revenue $135,000 Beginning inventory of merchandise inventory 2,500 Ending inventory of merchandise inventory Merchandise supplied purchased 57,000 Wages 18,500 Utilities 1,500 Rent expenses 7,800 Advertisement expenses 2,000 Payroll taxes 1,780 Subcontractor 4,200 Depreciation Other expenses 500 Dick and Tina own a house in Platteville that they rent to students for $1.200 per month. They incur the following expenses for the year: Purchased 2,000 shares of Microsoft on 5/1/16 for $21,000 Purchased 200 shares of Apple, Inc. on 3/8/2014 for $90,000 Purchased 300 shares of Cooper Tire on 1/12/2013 for $9,000 Purchased 50 shares of Cooper Tire on 6/28/16 for $2,000. Purchased 100 shares of Union Pacific on 9/5/14 for $6,000 Received 1,000 shares of Cardinal Health from Tina's father as a gift on 10/10/99. Her father's basis in the stock at the time of the gift was $7,000. Fair market value of the stock at the date of the gift was $41,000 4,000 The Benches have a $33,000 long-term capital loss carryover from their prior tax year. Real estate taxes $4,000 Mortgage interest 7,200 Repairs 1,200 Depreciation 3,000 They have a house in Platteville, and they had the following expenses (they owe $270,000 loan on it): Mortgage interest paid $13,500 Property tax paid on home 7,200 During the year, they donated the following: Donated $4,500 to Doctors Without Border Donated 100 shares of Target Corporation to the Platteville Public Library Foundation (a not-for-profit organization), on the date of the gift, the shares were trading @ $60/shares: they had purchased them in 2018 for $50/share. SCHEDULE A Itemized Deductions OMB No. 1545-0074 (Form 1040 or 1040-SR) Go to www.irs.gov/Schedule for instructions and the latest information. (Rev. January 2020) Attach to Form 1040 or 1040-SR. 2019 Internal Revenue Service (9) Caution: If you are claiming a net qualified disaster loss on Form 4684, see the instructions for line 16 Attachment Sequence No. 07 Names) shown on Form 1040 or 1040-SR Your social security number 1 3 Medical Caution: Do not include expenses reimbursed or paid by others. and 1 Medical and dental expenses (see instructions) Dental 2 Enter amount from Form 1040 or 1040-SR, line 8b 2 Expenses 3 Multiply line 2 by 7.5% (0.075) 4 Subtract line 3 from line 1. If line 3 is more than line 1, enter-O- Taxes You 5 State and local taxes. Paid a State and local income taxes or general sales taxes. You may include either income taxes or general sales taxes on line 5a, but not both. If you elect to include general sales taxes instead of income taxes, check this box. 5a b State and local real estate taxes (see instructions) 5b c State and local personal property taxes 5c d Add lines 5a through 5c. 5d 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 5e and 6 Interest 8 Home mortgage interest and points. If you didn't use all of your home You Paid mortgage loan(s) to buy, build, or improve your home, see Caution: Your instructions and check this box mortgage interest deduction may be a Home mortgage interest and points reported to you on Form 1098. See instructions if limited instructions). 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 5e imited (see 8a 8b 8c 8d 8e 9 10 11 got a benefit for it, 13 c Points not reported to you on Form 1098. See instructions for special rules d Mortgage insurance premiums (see instructions) e Add lines 8a through 8d. 9 Investment interest. Attach Form 4952 if required. See instructions. 10 Add lines 8e and 9 Gifts to 11 Gifts by cash or check. If you made any gift of $250 or more, see Charity instructions.. Caution: If you 12 Other than by cash or check. If you made any gift of $250 or more, made a gift and see instructions. You must attach Form 8283 if over $500. 12 see instructions. 13 Carryover from prior year 14 Add lines 11 through 13 Casualty and 15 Casualty and theft loss(es) from a federally declared disaster (other than net qualified Theft Losses disaster losses). Attach Form 4684 and enter the amount from line 18 of that form. See instructions 15 Other 16 Other from list in instructions. List type and amount Itemized Deductions Total 17 Add the amounts in the far right column for lines 4 through 16. enter this amount on Itemized Form 1040 or 1040-SR, line 9 Deductions 18 If you elect to itemize deductions even though they are less than your standard deduction, check this box For Paperwork Reduction Act Notice, see the Instructions for Forms 1040 and 1040-SR. Cat. No. 17145C Schedule A (Form 1040 or 1040-SR) 2019 14 16 17