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Note: This problem is for the 2021 tax year. Alice J. and Bruce M. Byrd are married taxpayers who file a joint return. Their Social Security numbers are 123-45-6784 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. Alice is 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 3 4 5 6 15 16 17 State State wages, tips, etc. State income tax withheld Alice $58,000 4,500 58,000 3,596 58,000 841 Bruce 58,000 2,950 $62,100 5,300 62,100 3,850 62,100 900 Massachusetts Massachusetts 62,100 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. 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 indebtedness) Repairs to roof 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 8,700 5,750 4,100 1,900 $4,500 7,600 8,500 900 3,500 3,600 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 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. Complete the Byrd's Form 1040 for 2021. Form Department of the Treasury Internal Revenue Service (99) 1040 u.s. Individual Income Tax Return Filing Status Married filing jointly Your first name and middle initial Bruce M. Byrd If joint return, spouse's first name and middle initial Alice J. Byrd Home address (number and street). If you have a P.O. box, see instructions. 473 Revere Avenue Age/Blindness City, town, or post office. If you have a foreign address, also complete spaces below. Lowell, MA 01850 Foreign country name Dependents If more than four dependents, see instructions and check here D Attach Sch. Bif required. Standard Deduction for- Single or Married filing separately, $12,550 Married filing jointly or Qualifying widow(er), $25,100 Head of household, $18,800 You: None Spouse: None 8 Someone can claim: None (see instructions): (1) First name John Byrd. Sam Byrd 9 Last name At any time during 2021, did you receive, sell, exchange, or otherwise dispose of any financial interest in any virtual currency? Standard Deduction Last name Last name 2a Foreign province/state/county Foreign postal code 1 Wages, salaries, tips, etc. Attach Form(s) W-2.. 2021 123-45-6780 State 123-45-6787 (2) Social security (3) Relationship number to you Apt. no. Child ZIP code Parent OMB No. 1545-0074 10 Adjustments to income from Schedule 1, line 26.. 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 12a No D Your social security number 111-11-1113 D 2a Tax-exempt interest .. b Taxable interest .. 3a Qualified dividends... 3a b Ordinary dividends. 4a IRA distributions ...... 4a b Taxable amount.. 5a Pensions and annuities 5a b 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... Other income from Schedule 1, line 10 Add lines 1, 2b, 3b, 4b, 5b, 6b, 7, and 8. This is your total income Spouse's social security number Presidential Election Campaign Check here if you, or your spouse if filing jointly, want $3 to go to this fund. Checking a box below will not change your tax or refund. None (4) if qualifies for (see instructions): Child tax credit Credit for other dependents No 123-45-6784 0 38,367 X 1 2b Yes 3b Yes 4b 5b 7 6b 8 IRS Use Only 9 10 11 0 No 0 120,100 2,750 122,850 122,850 $18,800 If you checked any box under Standard Deduction, see instructions. Form 1040 (2021) If you have a qualifying child, attach Sch. EIC. c Add lines 12a and 12b.. 13 Qualified business income deduction from Form 8995 or Form 8995-A 14 Add lines 12c and 13.. 15 BAA For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions. 16 17 18 19 20 21 22 23 24 b Charitable contributions if you take the standard deduction (see instructions) 28 29 30 31 Taxable income. Subtract line 14 from line 11. If zero or less, enter -0- 25 Federal income tax withheld from: a Form(s) W-2... b Form(s) 1099.... c Other forms (see instructions). d Add lines 25a through 25c. 26 2021 estimated tax payments and amount applied from 2020 return. 27a Earned income credit (EIC)... 27a 12b Bruce M. and Alice J. Byrd. Tax (see instructions). Check if any from Form(s): 1 8814 2 4972 3 Amount from Schedule 2, line 3 Add lines 16 and 17.. Nonrefundable child tax credit or credit for other dependents from Schedule 8812.. Amount from Schedule 3, line 8 Add lines 19 and 20.. Subtract line 21 from line 18. If zero or less, enter -0- Other taxes, including self-employment tax, from Schedule 2, line 21 Add lines 22 and 23. This is your total tax Check here if you were born after January 1, 1998, and before January 2, 2004, and you satisfy all the other requirements for taxpayers who are at least age 18, to claim the EIC. See instructions .. b Nontaxable combat pay election.. 27b c Prior year (2019) earned income.. 27c Refundable child tax credit or additional child tax credit from Schedule 8812.. American opportunity credit from Form 8863, line 8. . Recovery rebate credit. See instructions Amount from Schedule 3, line 15 25a 25b 25c 28 29 30 31 111-11-1113 12c 9,800 13 14 15 16 17 18 19 20 21 22 23 24 25d 26 38,367 X 38,367 X 84,483 X Form 1040 (2021) Page 2 10,083 X 10,083 X 1,000 1,000 9,083 X 9,083 X 9,800 Refund Sign Here = Joint return? See 31 Add lines 27a and 28 through 31. These are your total other payments and refundable credits ..... Add lines 25d, 26, and 32. These are your total payments . . . . . . If line 33 is more than line 24, subtract line 24 from line 33. This is the amount you overpaid. 35a Amount of line 34 you want refunded to you. If Form 8888 is attached, check here b Routing number c Type: Checking Savings Account number 36 Amount of line 34 you want applied to your 2022 estimated tax. instructions. Keep a copy for your records. 32 Direct deposit? See instructions. d 33 36 37 Amount You Owe. Subtract line 33 from line 24. For details on how to pay, see Amount instructions ..... You Owe 38 Estimated tax penalty (see instructions).. Third Party Designee 34 38 Do you want to allow another person to discuss this return with the IRS? See instructions. Designee's name Spouse's signature. If a joint Date return, both must sign. Phone no. Preparer's name Email address Preparer's signature Self-Prepared Firm's name Firm's address Date Manager Spouse's occupation Manager Paid Preparer Use Only Go to www.irs.gov/Form1040 for instructions and the latest information. Phone no. Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and belief, they are true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge. Your signature Date Your occupation Personal identification number (PIN) PTIN A Phone no. 0 Firm's EIN 32 33 34 35a 37 9,800 Yes. Complete below. No If the IRS sent you an Identity Protection PIN, enter it here (see inst.) 0 X 0 X Check if: Self-employed If the IRS sent your spouse an Identity Protection PIN, enter it here (see inst.) Form 1040 (2021) Complete Alice and Bruce Byrd's Schedule A for 2021. SCHEDULE A (Form 1040) Department of the Treasury Internal Revenue Service (99) Name(s) shown on Form 1040 or 1040-SR Bruce M. and Alice J. Byrd Taxes You Paid Itemized Deductions Go to www.irs.gov/ScheduleA for instructions and the latest information. Attach to Form 1040 or 1040-SR. Caution: Do not include expenses reimbursed or paid by others. 1 Medical and dental expenses (see instructions) Medical and Dental 2 Enter amount from Form 1040 or 1040- Expenses SR, line 11. .... 3 Multiply line 2 by 7.5% (0.075). Interest You Paid Caution: If you are claiming a net qualified disaster loss on Form 4684, see the instructions for line 16. Caution: Your mortgage interest deduction may be limited (see instructions). 2 122,850 4 Subtract line 3 from line 1. If line 3 is more than line 1, enter -0- 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 5a, but not both. If you elect to include general sales taxes instead of income taxes, check this box.... b State and local real estate taxes (see instructions) c State and local personal property taxes d Add lines 5a through 5c.... 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. 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 10 Add lines 8e and 9... 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.. 9 Investment interest. Attach Form 4952 if required. See instructions. 1 3 5a 5b 5c 5d 5e 6 8a 8b 8c 8d 8e 9 21,400 9,214 6,950 5,000 11,950 0 10,000 8,700 Your social security number 111-11-1113 8,700 4 7 OMB No. 1545-0074 10 2021 Attachment Sequence No. 07 12,186 10,000 8,700 Gifts to Charity Caution: If you made a gift and got a benefit for it, see instructions. Casualty and Theft Losses Other Itemized Deductions Total Itemized Deductions 11 Gifts by cash or check. If you made any gift of $250 or more, 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 11 12 13 5,315 X 350 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. 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.... BAA For Paperwork Reduction Act Notice, see the Instructions for Forms 1040 and 1040-SR. 18 If you elect to itemize deductions even though they are less than your standard deduction, check this box..... 14 15 16 17 5,665 X 0 1,816 X 38,367 X Schedule A (Form 1040) 2021 Complete Alice and Bruce Byrd's Schedule 8812. Credits for Qualifying Children and Other Dependents Department of the Treasury Attach to Form 1040, 1040-SR, or 1040-NR. Internal Revenue Service (99) Go to www.irs.gov/Schedule8812 for instructions and the latest information. SCHEDULE 8812 (Form 1040) Name(s) shown on return Bruce M. and Alice J. Byrd Part I-A Child Tax Credit and Credit for Other Dependents 1 Enter the amount from line 11 of your Form 1040, 1040-SR, or 1040-NR 2a Enter income from Puerto Rico that you excluded ... b Enter the amounts from lines 45 and 50 of your Form 2555 Enter the amount from line 15 of your Form 4563. d Add lines 2a through 2c. ... 3 4a b 5 6 7 8 9 Add lines 1 and 2d Number of qualifying children under age 18 with the required social security number Number of children included on line 4a who were under age 6 at the end of 2021 Subtract line 4b from line 4a .. Add lines 5 and 7 Enter the amount shown below for your filing status. Married filing jointly-$400,000 All other filing statuses-$200,000 2a 2b } 2c If line 4a is more than zero, enter the amount from the Line 5 Worksheet; otherwise, enter -0- Number of other dependents, including any qualifying children who are not under age 18 or who do not have the required social security number. B 4a 4b 4c Caution: Do not include yourself, your spouse, or anyone who is not a U.S. citizen, U.S. national, or U.S. resident alien. Also, do not include anyone you included on line 4a. Multiply line 6 by $500... 6 10 Subtract line 9 from line 3. If zero or less, enter -0-. } If more than zero and not a multiple of $1,000, enter the next multiple of $1,000. For example, if the result is $425, enter $1,000; if the result is $1,025, enter $2,000, etc. 11 Multiply line 10 by 5% (0.05) 12 Subtract line 11 from line 8. If zero or less, enter -0- 2 13 Check all the boxes that apply to you (or your spouse if married filing jointly). A Check here if you (or your spouse if married filing jointly) have a principal place of abode in the United States for more than half of 2021.... Check here if you (or your spouse if married filing jointly) are a bona fide resident of Puerto Rico for 2021 0 1 Your social security number 111-11-1113 2d 3 5 7 8 9 10 11 OMB No. 1545-0074 12 2021 Attachment Sequence No. 47 122,850 122,850 0 1,000 1,000 400,000 0 1,000 Part I-B Filers Who Check a Box on Line 13 Caution: If you did not check a box on line 13, do not complete Part I-B; instead, skip to Part I-C. 14a Enter the smaller of line 7 or line 12. b Subtract line 14a from line 12. c If line 14a is zero, enter -0-; otherwise, enter the amount from the Credit Limit Worksheet A d Enter the smaller of line 14a or line 14c ..... e Add lines 14b and 14d.. f Enter the aggregate amount of advance child tax credit payments you (and your spouse if filing jointly) received for 2021. See your Letter(s) 6419 for the amounts to include on this line. If you are missing Letter 6419, see the instructions before entering an amount on this line.... Caution: If the amount on this line doesn't match the aggregate amounts reported to you (and your spouse if filing jointly) on your Letter(s) 6419, the processing of your return will be delayed. 9 Subtract line 14f from line 14e. If zero or less, enter -0- on lines 14g through 14i and go to Part III. . . . . . h Enter the smaller of line 14d or line 14g. This is your credit for other dependents. Enter this amount on line 19 of your Form 1040, 1040-SR, or 1040-NR.... i Subtract line 14h from line 14g. This is your refundable child tax credit. Enter this amount on line 28 of your Form 1040, 1040-SR, or 1040-NR... For Paperwork Reduction Act Notice, see your tax return instructions. 14a 14b 14c 14d 14e 14f 14g 14h 1,000 10,083 X 1,000 1,000 0 1,000 1,000 14i Schedule 8812 (Form 1040) 2021 Note: This problem is for the 2021 tax year. Alice J. and Bruce M. Byrd are married taxpayers who file a joint return. Their Social Security numbers are 123-45-6784 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. Alice is 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 3 4 5 6 15 16 17 State State wages, tips, etc. State income tax withheld Alice $58,000 4,500 58,000 3,596 58,000 841 Bruce 58,000 2,950 $62,100 5,300 62,100 3,850 62,100 900 Massachusetts Massachusetts 62,100 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. 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 indebtedness) Repairs to roof 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 8,700 5,750 4,100 1,900 $4,500 7,600 8,500 900 3,500 3,600 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 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. Complete the Byrd's Form 1040 for 2021. Form Department of the Treasury Internal Revenue Service (99) 1040 u.s. Individual Income Tax Return Filing Status Married filing jointly Your first name and middle initial Bruce M. Byrd If joint return, spouse's first name and middle initial Alice J. Byrd Home address (number and street). If you have a P.O. box, see instructions. 473 Revere Avenue Age/Blindness City, town, or post office. If you have a foreign address, also complete spaces below. Lowell, MA 01850 Foreign country name Dependents If more than four dependents, see instructions and check here D Attach Sch. Bif required. Standard Deduction for- Single or Married filing separately, $12,550 Married filing jointly or Qualifying widow(er), $25,100 Head of household, $18,800 You: None Spouse: None 8 Someone can claim: None (see instructions): (1) First name John Byrd. Sam Byrd 9 Last name At any time during 2021, did you receive, sell, exchange, or otherwise dispose of any financial interest in any virtual currency? Standard Deduction Last name Last name 2a Foreign province/state/county Foreign postal code 1 Wages, salaries, tips, etc. Attach Form(s) W-2.. 2021 123-45-6780 State 123-45-6787 (2) Social security (3) Relationship number to you Apt. no. Child ZIP code Parent OMB No. 1545-0074 10 Adjustments to income from Schedule 1, line 26.. 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 12a No D Your social security number 111-11-1113 D 2a Tax-exempt interest .. b Taxable interest .. 3a Qualified dividends... 3a b Ordinary dividends. 4a IRA distributions ...... 4a b Taxable amount.. 5a Pensions and annuities 5a b 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... Other income from Schedule 1, line 10 Add lines 1, 2b, 3b, 4b, 5b, 6b, 7, and 8. This is your total income Spouse's social security number Presidential Election Campaign Check here if you, or your spouse if filing jointly, want $3 to go to this fund. Checking a box below will not change your tax or refund. None (4) if qualifies for (see instructions): Child tax credit Credit for other dependents No 123-45-6784 0 38,367 X 1 2b Yes 3b Yes 4b 5b 7 6b 8 IRS Use Only 9 10 11 0 No 0 120,100 2,750 122,850 122,850 $18,800 If you checked any box under Standard Deduction, see instructions. Form 1040 (2021) If you have a qualifying child, attach Sch. EIC. c Add lines 12a and 12b.. 13 Qualified business income deduction from Form 8995 or Form 8995-A 14 Add lines 12c and 13.. 15 BAA For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions. 16 17 18 19 20 21 22 23 24 b Charitable contributions if you take the standard deduction (see instructions) 28 29 30 31 Taxable income. Subtract line 14 from line 11. If zero or less, enter -0- 25 Federal income tax withheld from: a Form(s) W-2... b Form(s) 1099.... c Other forms (see instructions). d Add lines 25a through 25c. 26 2021 estimated tax payments and amount applied from 2020 return. 27a Earned income credit (EIC)... 27a 12b Bruce M. and Alice J. Byrd. Tax (see instructions). Check if any from Form(s): 1 8814 2 4972 3 Amount from Schedule 2, line 3 Add lines 16 and 17.. Nonrefundable child tax credit or credit for other dependents from Schedule 8812.. Amount from Schedule 3, line 8 Add lines 19 and 20.. Subtract line 21 from line 18. If zero or less, enter -0- Other taxes, including self-employment tax, from Schedule 2, line 21 Add lines 22 and 23. This is your total tax Check here if you were born after January 1, 1998, and before January 2, 2004, and you satisfy all the other requirements for taxpayers who are at least age 18, to claim the EIC. See instructions .. b Nontaxable combat pay election.. 27b c Prior year (2019) earned income.. 27c Refundable child tax credit or additional child tax credit from Schedule 8812.. American opportunity credit from Form 8863, line 8. . Recovery rebate credit. See instructions Amount from Schedule 3, line 15 25a 25b 25c 28 29 30 31 111-11-1113 12c 9,800 13 14 15 16 17 18 19 20 21 22 23 24 25d 26 38,367 X 38,367 X 84,483 X Form 1040 (2021) Page 2 10,083 X 10,083 X 1,000 1,000 9,083 X 9,083 X 9,800 Refund Sign Here = Joint return? See 31 Add lines 27a and 28 through 31. These are your total other payments and refundable credits ..... Add lines 25d, 26, and 32. These are your total payments . . . . . . If line 33 is more than line 24, subtract line 24 from line 33. This is the amount you overpaid. 35a Amount of line 34 you want refunded to you. If Form 8888 is attached, check here b Routing number c Type: Checking Savings Account number 36 Amount of line 34 you want applied to your 2022 estimated tax. instructions. Keep a copy for your records. 32 Direct deposit? See instructions. d 33 36 37 Amount You Owe. Subtract line 33 from line 24. For details on how to pay, see Amount instructions ..... You Owe 38 Estimated tax penalty (see instructions).. Third Party Designee 34 38 Do you want to allow another person to discuss this return with the IRS? See instructions. Designee's name Spouse's signature. If a joint Date return, both must sign. Phone no. Preparer's name Email address Preparer's signature Self-Prepared Firm's name Firm's address Date Manager Spouse's occupation Manager Paid Preparer Use Only Go to www.irs.gov/Form1040 for instructions and the latest information. Phone no. Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and belief, they are true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge. Your signature Date Your occupation Personal identification number (PIN) PTIN A Phone no. 0 Firm's EIN 32 33 34 35a 37 9,800 Yes. Complete below. No If the IRS sent you an Identity Protection PIN, enter it here (see inst.) 0 X 0 X Check if: Self-employed If the IRS sent your spouse an Identity Protection PIN, enter it here (see inst.) Form 1040 (2021) Complete Alice and Bruce Byrd's Schedule A for 2021. SCHEDULE A (Form 1040) Department of the Treasury Internal Revenue Service (99) Name(s) shown on Form 1040 or 1040-SR Bruce M. and Alice J. Byrd Taxes You Paid Itemized Deductions Go to www.irs.gov/ScheduleA for instructions and the latest information. Attach to Form 1040 or 1040-SR. Caution: Do not include expenses reimbursed or paid by others. 1 Medical and dental expenses (see instructions) Medical and Dental 2 Enter amount from Form 1040 or 1040- Expenses SR, line 11. .... 3 Multiply line 2 by 7.5% (0.075). Interest You Paid Caution: If you are claiming a net qualified disaster loss on Form 4684, see the instructions for line 16. Caution: Your mortgage interest deduction may be limited (see instructions). 2 122,850 4 Subtract line 3 from line 1. If line 3 is more than line 1, enter -0- 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 5a, but not both. If you elect to include general sales taxes instead of income taxes, check this box.... b State and local real estate taxes (see instructions) c State and local personal property taxes d Add lines 5a through 5c.... 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. 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 10 Add lines 8e and 9... 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.. 9 Investment interest. Attach Form 4952 if required. See instructions. 1 3 5a 5b 5c 5d 5e 6 8a 8b 8c 8d 8e 9 21,400 9,214 6,950 5,000 11,950 0 10,000 8,700 Your social security number 111-11-1113 8,700 4 7 OMB No. 1545-0074 10 2021 Attachment Sequence No. 07 12,186 10,000 8,700 Gifts to Charity Caution: If you made a gift and got a benefit for it, see instructions. Casualty and Theft Losses Other Itemized Deductions Total Itemized Deductions 11 Gifts by cash or check. If you made any gift of $250 or more, 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 11 12 13 5,315 X 350 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. 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.... BAA For Paperwork Reduction Act Notice, see the Instructions for Forms 1040 and 1040-SR. 18 If you elect to itemize deductions even though they are less than your standard deduction, check this box..... 14 15 16 17 5,665 X 0 1,816 X 38,367 X Schedule A (Form 1040) 2021 Complete Alice and Bruce Byrd's Schedule 8812. Credits for Qualifying Children and Other Dependents Department of the Treasury Attach to Form 1040, 1040-SR, or 1040-NR. Internal Revenue Service (99) Go to www.irs.gov/Schedule8812 for instructions and the latest information. SCHEDULE 8812 (Form 1040) Name(s) shown on return Bruce M. and Alice J. Byrd Part I-A Child Tax Credit and Credit for Other Dependents 1 Enter the amount from line 11 of your Form 1040, 1040-SR, or 1040-NR 2a Enter income from Puerto Rico that you excluded ... b Enter the amounts from lines 45 and 50 of your Form 2555 Enter the amount from line 15 of your Form 4563. d Add lines 2a through 2c. ... 3 4a b 5 6 7 8 9 Add lines 1 and 2d Number of qualifying children under age 18 with the required social security number Number of children included on line 4a who were under age 6 at the end of 2021 Subtract line 4b from line 4a .. Add lines 5 and 7 Enter the amount shown below for your filing status. Married filing jointly-$400,000 All other filing statuses-$200,000 2a 2b } 2c If line 4a is more than zero, enter the amount from the Line 5 Worksheet; otherwise, enter -0- Number of other dependents, including any qualifying children who are not under age 18 or who do not have the required social security number. B 4a 4b 4c Caution: Do not include yourself, your spouse, or anyone who is not a U.S. citizen, U.S. national, or U.S. resident alien. Also, do not include anyone you included on line 4a. Multiply line 6 by $500... 6 10 Subtract line 9 from line 3. If zero or less, enter -0-. } If more than zero and not a multiple of $1,000, enter the next multiple of $1,000. For example, if the result is $425, enter $1,000; if the result is $1,025, enter $2,000, etc. 11 Multiply line 10 by 5% (0.05) 12 Subtract line 11 from line 8. If zero or less, enter -0- 2 13 Check all the boxes that apply to you (or your spouse if married filing jointly). A Check here if you (or your spouse if married filing jointly) have a principal place of abode in the United States for more than half of 2021.... Check here if you (or your spouse if married filing jointly) are a bona fide resident of Puerto Rico for 2021 0 1 Your social security number 111-11-1113 2d 3 5 7 8 9 10 11 OMB No. 1545-0074 12 2021 Attachment Sequence No. 47 122,850 122,850 0 1,000 1,000 400,000 0 1,000 Part I-B Filers Who Check a Box on Line 13 Caution: If you did not check a box on line 13, do not complete Part I-B; instead, skip to Part I-C. 14a Enter the smaller of line 7 or line 12. b Subtract line 14a from line 12. c If line 14a is zero, enter -0-; otherwise, enter the amount from the Credit Limit Worksheet A d Enter the smaller of line 14a or line 14c ..... e Add lines 14b and 14d.. f Enter the aggregate amount of advance child tax credit payments you (and your spouse if filing jointly) received for 2021. See your Letter(s) 6419 for the amounts to include on this line. If you are missing Letter 6419, see the instructions before entering an amount on this line.... Caution: If the amount on this line doesn't match the aggregate amounts reported to you (and your spouse if filing jointly) on your Letter(s) 6419, the processing of your return will be delayed. 9 Subtract line 14f from line 14e. If zero or less, enter -0- on lines 14g through 14i and go to Part III. . . . . . h Enter the smaller of line 14d or line 14g. This is your credit for other dependents. Enter this amount on line 19 of your Form 1040, 1040-SR, or 1040-NR.... i Subtract line 14h from line 14g. This is your refundable child tax credit. Enter this amount on line 28 of your Form 1040, 1040-SR, or 1040-NR... For Paperwork Reduction Act Notice, see your tax return instructions. 14a 14b 14c 14d 14e 14f 14g 14h 1,000 10,083 X 1,000 1,000 0 1,000 1,000 14i Schedule 8812 (Form 1040) 2021
