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Tax Return Problem 5 - Individual Tax (after Chapter 12) Instructions: Please complete the 2019 federal income tax return for Joseph and Diana Cohen. 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. Joseph and Diana Cohen live in Pleasantville, New Jersey. Joseph is the Vice-President of Sales at a small start-up company. Diana is a former advertising executive who currently consults with former clients. She also serves on the board of directors of an advertising company. The Cohens have three children Rebecca (age 18), Alan (age 15), and David (age 12). In January, Rebecca left home to attend a liberal arts college. All three children qualify as Joseph and Diana's federal income tax dependents. The Cohens plan to file a joint tax return. The Cohens provided the following information: Joseph's social security number is 598-94-2583 Diana's social security number is 301-52-2942 Rebecca's social security number is 887-44-8710 Alan's social security number is 810-42-9092 David's social security number is 855-11-3021 The Cohen's mailing address is 85 North Maple Drive, Pleasantville, New Jersey 08232 Joseph Cohen reported the following the following information relating to his employment during the year: . Employer Gross Wages Federal Income Tax Withholding $25,230 State Income Tax Withholding $8.900 Alternative Energy $148,325 The above amounts do not reflect any income items described below. Joseph's employer withheld all payroll taxes it was required to withhold. The entire Cohen family was covered by minimum essential health insurance during each month in 2019. The insurance was provided by Joseph's employer, Alternative Energy Diana Cohen received the following revenue during the year (she uses the cash method of accounting). Consulting revenue reported to her on a Form 1099-MISC, Box 7 High-end Retail $32,000 Jensen's Health Products $8,500 Strategic Solutions $3,750 Board of director compensation reported to her on a Form 1099-MISC, Box 7 Natural Sunshine, Inc. $6,500 In each of these self-employment endeavors, Diana is an active participant, and both activities are considered specified service trades or businesses for purposes of the Qualified Business Income Deduction. Assume both activities qualify as a trade or business. During the year, Diana paid the following business expenses for each activity: Consultant-related: Airfare Hotel Meals Parking $2,900 $1,450 $390 $320 Diana drove 290 business miles for her consulting-related activities (she has documentation to verify) Board of Director-related: Meals Hotel $124 $225 Diana drove 315 business miles for her board of director activities (she has documentation to verify) Neither of Diana's business activities required the filing of Form(s) 1099 to report payments she made during the tax year. In addition, Ms. Cohen drove a 2017 Lexus purchased on January 1, 2017 for all her business mileage. She drove the vehicle a total of 10,605 miles during the year for all purposes. Diana has written documentation to support the mileage amounts. She also has access to another vehicle for personal purposes. The Cohens also received the following during the year: $320 $200 $350 $400 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 Interest income from the State of Maine's Tourism Support Private Activity Bond Qualified dividend income from Rio Tinto Qualified dividend income from Microsoft Qualified dividend income from Cooper Tire Qualified dividend income from Cardinal Health Qualified dividend income from Union Pacific Qualified dividend income from Procter & Gamble Qualified dividend income from PepsiCo Qualified dividend income from Kellogg Qualified dividend income from Abbott Labs Qualified dividend income from 3M Dividend income (not qualified) from China Fund $50,000 $1,500 $750 $200 $425 $140 $190 $225 $200 $275 $350 $2,000 The Cohens did not own, control or manage any foreign bank accounts, nor were they grantors or beneficiaries of a foreign trust during the tax year. The Cohens had the following activity in their brokerage account during the year (all transactions were reported on a Form 1099-B and basis information for each stock sale was reported to the IRS): 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 7/1/19 4/15/19 10/14/19 9/3/19 1/7/19 7/10/19 11/1/19 5/14/19 10/14/19 $22,500 $28,750 $14,700 $35,000 $2,750 $7,700 $14,000 $32,000 $21,000 Relevant tax basis/holding period information related to sales of securities in the current year: Purchased 2,000 shares of Microsoft on 5/1/19 for $21,000 Purchased 200 shares of Apple, Inc. on 3/8/17 for $90,000 Purchased 300 shares of Cooper Tire on 1/12/16 for $9,000 Purchased 50 shares of Cooper Tire on 6/28/19 for $2,000 Received 1,000 shares of Cardinal Health from Diana's father as a gift on 10/10/03. 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 Purchased 100 shares of Union Pacific on 9/5/18 for $6,000 The Cohens have a $43,000 long-term capital loss carryover from the prior tax year. The Cohens received a New Jersey state income tax refund of $400 in May of 2019. The Cohens received the refund because they had overpaid their New Jersey state individual income tax in 2018. On their 2018 Federal income tax return, the Cohens itemized, and deducted and received a tax benefit for all state tax income taxes paid in 2018. Diana is a 10% owner in an advertising agency named Bright Ideas ("BI") (EIN 20-1234567). Bi is a Subchapter 5 corporation located at 4700 MM Lane, West Rockport, ME 04865. The company reported ordinary business income for the year of $150,000. Diana received a K-1 from Bl reporting her allocation of this business income. Diana acquired the stock several years ago. Her basis in the stock before considering her 2019 income allocation was $92,000. Diana is a passive owner with respect to this entity, and all her investment is at risk. Diana received no distribution from Bl in 2019. Bl is a specified service business for purposes of the Qualified Business Income Deduction, generating $150,000 of Qualified Business Income and paying $50,000 in W-2 wages to its non-shareholder employees. Diana is also a 20% owner in Natural Sunshine, Inc. ("NS") (EIN 24-9876543). NS is a Subchapters corporation located at 6488 WYWH Dr, Islamorada, FL 33036. The company reported an ordinary business loss for the year of ($80,000). Diana received a K-1 from NS reporting her allocation of this business loss. Diana acquired the stock several years ago. Her basis in the stock before considering her 2019 loss allocation was $45,000. Diana is a passive owner with respect to this entity. NS is not a specified service business for purposes of the Qualified Business Income Deduction Joseph received 5,000 shares of restricted (common) stock from his employer on July 1, 2019. The terms of the restricted stock grant are such that if Joseph is still employed by Alternative Energy on July 1, 2022 the entire 5,000 shares will vest and become his property. Joseph, upon the advice of his tax advisor, prepared and filed an IRC Section 83(b) election on July 8, 2019. On July 1, 2019, the shares were valued at $5 per share. Joseph estimates the value of the shares in five years will be at least $150 per share. Joseph notified Alternative Energy about the IRC Section 83(b) election in a timely manner. None of the income tax consequences of this restricted stock grant was included in the $178,325 reported as part of Joseph's gross wages (see above), so if Joseph has a 2019 tax consequence from the granting or 83(b) election, he will report it as other income. The Cohens paid the following expenses during the year: Dentist (unreimbursed by insurance) Doctors (unreimbursed by insurance) Prescriptions (unreimbursed by insurance) Real property taxes on residence Vehicle (not used for business) property tax based upon value Mortgage interest on principal residence mortgage of $600,000 Home equity interest on $40,000 mortgage used to purchase new car Contribution to United Way Contribution to American Cancer Society Contribution to neighborhood drive to oppose development project Contribution to the Temple Mount Synagogue $1,500 $ 2,425 $ 675 $7,525 $2,250 $20,550 $3,600 $5,000 $7,000 $500 $15,000 The Cohens also donated clothing, electronics, furniture and other household goods to the Salvation Army of Pleasantville, New Jersey on April 15, 2019. Estimated thrift value of the goods donated was $375. Miscellaneous Information On September 1, the Cohens paid $200 in foreign taxes attributable to the dividend received from the China Fund. The Cohens would like to contribute to the Presidential Election Campaign Fund. The Cohens would also like to receive a refund (if any) of tax they may have overpaid for the year. Their preferred method of receiving the refund is by check 1040 Department of the Treasury - Internal Revenue Service (99) U.S. Individual Income Tax Return 2019 OMB No. 1545-0074 IRS Use Only Do not write or staple in this space Filing Status Single Married filing jointly Married filing separately (MFS) Head of household (HOH) Qualifying widower) (W) Check only If you checked the MFS box, enter the name of spouse. If you checked the HOH or GW box, enter the child's name if the qualifying person is one box a child but not your dependent. Your first name and middle initial Last name Your social security number joint return, spouse's first name and middle initial Last name Spouse's social security number Home address number and street). If you have a P.O. box, see instructions Apt. no. Presidential Election Campaign Check here if you, or your spouse it filing Jointy, want $3 to go to this fund. City, town or post office, state, and ZIP code. If you have a foreign address, also complete spaces below (see instructions). Checking a box below will not change your tax or refund You Spouse Foreign country name Foreign province/state/county Foreign postal code If more than four dependents se instructions and / here Standard Someone can claim: You as a dependent Your spouse as a dependent Deduction Spouse itemizes on a separate return or you were a dual status alien Age/Blindness You Were bom before January 2, 1966 Are blind Spouse: Was bom before January 2, 1955 Is blind Dependents (see instructions): (2) Social security number (3) Relationship to you (4) il qualities for (see instructions: (1) First name Last name Child tax credit Credit for other dependents 1 1 2b 3b 4b 4d Sb Wages, salaries, tips, etc. Attach Formin) W-2 20 Tax-exempt interest 2a b Taxable interest. Attach Sch. B if required 3a Qualified dividends Ja b Ordinary dividends, Attach Sch. Bit required Standard Deduction for 4a IRA distributions b Taxable amount Single of Married c 40 Fling separately. Pensions and annuities d Taxable amount $12.200 5a Social security benefits 5a b Taxable amount Married sing youwing Capital gain or loss). Attach Schedule D if required. If not required, check here widower Ta $24.400 Other income from Schedule 1, line 9 Head of b Add lines 1, 2, 3, 4, 4, 5, 6, and 7a. This is your total income household $18.350 Ba Adjustments to income from Schedule 1. line 22 you checked b Subtract line Ba from line 7b. This is your adjusted gross income any box under 9 Standard Standard deduction or itemized deductions from Schedule A) 0 Deduction 10 10 struction Qualified business income deduction Altach Form 0905 or Form 1095-A. 11a Add lines 9 and 10 b Taxable income. Subtract line 11 from line Bb. If zero or less enter 0 For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, se separate instruction. Cat No. 113200 6 7a 7b Ba 8b codecim 11a Form 1040 0010 Page 2 b 38 = 0 Form 1040 (2019) 12a Tax (see inst.) Check if any from For 1 8814 2 4972 3 12a b Add Schedule 2, line 3, and line 120 and enter the total 12b 13a Child tax credit or credit for other dependents 13a b Add Schedule 3, line 7. and line 13a and enter the total 13b 14 Subtract line 13b from line 12b. If zero or less, enter-0- 14 15 Other taxes, including self-employment tax, from Schedule 2. line 10 15 16 Add lines 14 and 15. This is your total tax 16 17 Federal income tax withheld from Forms W-2 and 1099 17 18 . If you have a Other payments and refundable credits: qualifying child a Earned Income credit (EIC) 18a attach Sch. EIC you have Additional chid tax credit. Attach Schedule 5812 18 nortable C American opportunity credit from Form 1863, Ine 8 18 combat pay, see instructions d Schedule 3, line 14 180 Add lines 18a through 18d. These are your total other payments and refundable credits 18e 10 Add lines 17 and 18e. These are you total payments 19 Refund 20 If line 10 ia more than Iine 16, subtract line 16 from ine 10. This is the amount you overpald 20 210 Amount of line 20 you want refunded to you. If Form 8888 attached, check here 21a Direct deposit Routing number Type: Checking Savings Bentions Account number 22 Amount of line 20 you want applied to your 2020 estimated tax 22 Amount 23 Amount you owe. Subtract line 19 from ine 16. For details on how to pay, to instructions You Owe 24 Estimated tax penalty free instructional 24 Third Party Do you want to allow another person fother than you paid prepare to discuss this return with the IRS? See Instructions Yes. Complete below Designee No Other than Designee's Phone Personal identification pad prepare name no. number PIN Sign Under perties of perjury, I declare that I have examined this return and comparing schedules and statements, and to the best of my knowledge and belief they were correct, and complete. Declaration of prepare for at based on all information of which preparer has my knowledge Here Your signature Date Your occupation If the IRS sent you an identity Protection PIN, enter it here Joint return? (see inut) See instructions Spouse's signature. If a joint return, both must sign Date Spouse's occupation If the IAS sent your spouse an Keep a copy for Identity Protection PIN enter it here your records (see inst) Phone ne Email address Preparer's name Preparer's signature Dato PTIN Check it Preparer 3rd Party Designer Firm's name Use Only Phone no Self-employed Firm's address Firm's EN Go to www.irs powForm 1040 for instructions and the latest information Form 1040 01 Paid Tax Return Problem 5 - Individual Tax (after Chapter 12) Instructions: Please complete the 2019 federal income tax return for Joseph and Diana Cohen. 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. Joseph and Diana Cohen live in Pleasantville, New Jersey. Joseph is the Vice-President of Sales at a small start-up company. Diana is a former advertising executive who currently consults with former clients. She also serves on the board of directors of an advertising company. The Cohens have three children Rebecca (age 18), Alan (age 15), and David (age 12). In January, Rebecca left home to attend a liberal arts college. All three children qualify as Joseph and Diana's federal income tax dependents. The Cohens plan to file a joint tax return. The Cohens provided the following information: Joseph's social security number is 598-94-2583 Diana's social security number is 301-52-2942 Rebecca's social security number is 887-44-8710 Alan's social security number is 810-42-9092 David's social security number is 855-11-3021 The Cohen's mailing address is 85 North Maple Drive, Pleasantville, New Jersey 08232 Joseph Cohen reported the following the following information relating to his employment during the year: . Employer Gross Wages Federal Income Tax Withholding $25,230 State Income Tax Withholding $8.900 Alternative Energy $148,325 The above amounts do not reflect any income items described below. Joseph's employer withheld all payroll taxes it was required to withhold. The entire Cohen family was covered by minimum essential health insurance during each month in 2019. The insurance was provided by Joseph's employer, Alternative Energy Diana Cohen received the following revenue during the year (she uses the cash method of accounting). Consulting revenue reported to her on a Form 1099-MISC, Box 7 High-end Retail $32,000 Jensen's Health Products $8,500 Strategic Solutions $3,750 Board of director compensation reported to her on a Form 1099-MISC, Box 7 Natural Sunshine, Inc. $6,500 In each of these self-employment endeavors, Diana is an active participant, and both activities are considered specified service trades or businesses for purposes of the Qualified Business Income Deduction. Assume both activities qualify as a trade or business. During the year, Diana paid the following business expenses for each activity: Consultant-related: Airfare Hotel Meals Parking $2,900 $1,450 $390 $320 Diana drove 290 business miles for her consulting-related activities (she has documentation to verify) Board of Director-related: Meals Hotel $124 $225 Diana drove 315 business miles for her board of director activities (she has documentation to verify) Neither of Diana's business activities required the filing of Form(s) 1099 to report payments she made during the tax year. In addition, Ms. Cohen drove a 2017 Lexus purchased on January 1, 2017 for all her business mileage. She drove the vehicle a total of 10,605 miles during the year for all purposes. Diana has written documentation to support the mileage amounts. She also has access to another vehicle for personal purposes. The Cohens also received the following during the year: $320 $200 $350 $400 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 Interest income from the State of Maine's Tourism Support Private Activity Bond Qualified dividend income from Rio Tinto Qualified dividend income from Microsoft Qualified dividend income from Cooper Tire Qualified dividend income from Cardinal Health Qualified dividend income from Union Pacific Qualified dividend income from Procter & Gamble Qualified dividend income from PepsiCo Qualified dividend income from Kellogg Qualified dividend income from Abbott Labs Qualified dividend income from 3M Dividend income (not qualified) from China Fund $50,000 $1,500 $750 $200 $425 $140 $190 $225 $200 $275 $350 $2,000 The Cohens did not own, control or manage any foreign bank accounts, nor were they grantors or beneficiaries of a foreign trust during the tax year. The Cohens had the following activity in their brokerage account during the year (all transactions were reported on a Form 1099-B and basis information for each stock sale was reported to the IRS): 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 7/1/19 4/15/19 10/14/19 9/3/19 1/7/19 7/10/19 11/1/19 5/14/19 10/14/19 $22,500 $28,750 $14,700 $35,000 $2,750 $7,700 $14,000 $32,000 $21,000 Relevant tax basis/holding period information related to sales of securities in the current year: Purchased 2,000 shares of Microsoft on 5/1/19 for $21,000 Purchased 200 shares of Apple, Inc. on 3/8/17 for $90,000 Purchased 300 shares of Cooper Tire on 1/12/16 for $9,000 Purchased 50 shares of Cooper Tire on 6/28/19 for $2,000 Received 1,000 shares of Cardinal Health from Diana's father as a gift on 10/10/03. 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 Purchased 100 shares of Union Pacific on 9/5/18 for $6,000 The Cohens have a $43,000 long-term capital loss carryover from the prior tax year. The Cohens received a New Jersey state income tax refund of $400 in May of 2019. The Cohens received the refund because they had overpaid their New Jersey state individual income tax in 2018. On their 2018 Federal income tax return, the Cohens itemized, and deducted and received a tax benefit for all state tax income taxes paid in 2018. Diana is a 10% owner in an advertising agency named Bright Ideas ("BI") (EIN 20-1234567). Bi is a Subchapter 5 corporation located at 4700 MM Lane, West Rockport, ME 04865. The company reported ordinary business income for the year of $150,000. Diana received a K-1 from Bl reporting her allocation of this business income. Diana acquired the stock several years ago. Her basis in the stock before considering her 2019 income allocation was $92,000. Diana is a passive owner with respect to this entity, and all her investment is at risk. Diana received no distribution from Bl in 2019. Bl is a specified service business for purposes of the Qualified Business Income Deduction, generating $150,000 of Qualified Business Income and paying $50,000 in W-2 wages to its non-shareholder employees. Diana is also a 20% owner in Natural Sunshine, Inc. ("NS") (EIN 24-9876543). NS is a Subchapters corporation located at 6488 WYWH Dr, Islamorada, FL 33036. The company reported an ordinary business loss for the year of ($80,000). Diana received a K-1 from NS reporting her allocation of this business loss. Diana acquired the stock several years ago. Her basis in the stock before considering her 2019 loss allocation was $45,000. Diana is a passive owner with respect to this entity. NS is not a specified service business for purposes of the Qualified Business Income Deduction Joseph received 5,000 shares of restricted (common) stock from his employer on July 1, 2019. The terms of the restricted stock grant are such that if Joseph is still employed by Alternative Energy on July 1, 2022 the entire 5,000 shares will vest and become his property. Joseph, upon the advice of his tax advisor, prepared and filed an IRC Section 83(b) election on July 8, 2019. On July 1, 2019, the shares were valued at $5 per share. Joseph estimates the value of the shares in five years will be at least $150 per share. Joseph notified Alternative Energy about the IRC Section 83(b) election in a timely manner. None of the income tax consequences of this restricted stock grant was included in the $178,325 reported as part of Joseph's gross wages (see above), so if Joseph has a 2019 tax consequence from the granting or 83(b) election, he will report it as other income. The Cohens paid the following expenses during the year: Dentist (unreimbursed by insurance) Doctors (unreimbursed by insurance) Prescriptions (unreimbursed by insurance) Real property taxes on residence Vehicle (not used for business) property tax based upon value Mortgage interest on principal residence mortgage of $600,000 Home equity interest on $40,000 mortgage used to purchase new car Contribution to United Way Contribution to American Cancer Society Contribution to neighborhood drive to oppose development project Contribution to the Temple Mount Synagogue $1,500 $ 2,425 $ 675 $7,525 $2,250 $20,550 $3,600 $5,000 $7,000 $500 $15,000 The Cohens also donated clothing, electronics, furniture and other household goods to the Salvation Army of Pleasantville, New Jersey on April 15, 2019. Estimated thrift value of the goods donated was $375. Miscellaneous Information On September 1, the Cohens paid $200 in foreign taxes attributable to the dividend received from the China Fund. The Cohens would like to contribute to the Presidential Election Campaign Fund. The Cohens would also like to receive a refund (if any) of tax they may have overpaid for the year. Their preferred method of receiving the refund is by check 1040 Department of the Treasury - Internal Revenue Service (99) U.S. Individual Income Tax Return 2019 OMB No. 1545-0074 IRS Use Only Do not write or staple in this space Filing Status Single Married filing jointly Married filing separately (MFS) Head of household (HOH) Qualifying widower) (W) Check only If you checked the MFS box, enter the name of spouse. If you checked the HOH or GW box, enter the child's name if the qualifying person is one box a child but not your dependent. Your first name and middle initial Last name Your social security number joint return, spouse's first name and middle initial Last name Spouse's social security number Home address number and street). If you have a P.O. box, see instructions Apt. no. Presidential Election Campaign Check here if you, or your spouse it filing Jointy, want $3 to go to this fund. City, town or post office, state, and ZIP code. If you have a foreign address, also complete spaces below (see instructions). Checking a box below will not change your tax or refund You Spouse Foreign country name Foreign province/state/county Foreign postal code If more than four dependents se instructions and / here Standard Someone can claim: You as a dependent Your spouse as a dependent Deduction Spouse itemizes on a separate return or you were a dual status alien Age/Blindness You Were bom before January 2, 1966 Are blind Spouse: Was bom before January 2, 1955 Is blind Dependents (see instructions): (2) Social security number (3) Relationship to you (4) il qualities for (see instructions: (1) First name Last name Child tax credit Credit for other dependents 1 1 2b 3b 4b 4d Sb Wages, salaries, tips, etc. Attach Formin) W-2 20 Tax-exempt interest 2a b Taxable interest. Attach Sch. B if required 3a Qualified dividends Ja b Ordinary dividends, Attach Sch. Bit required Standard Deduction for 4a IRA distributions b Taxable amount Single of Married c 40 Fling separately. Pensions and annuities d Taxable amount $12.200 5a Social security benefits 5a b Taxable amount Married sing youwing Capital gain or loss). Attach Schedule D if required. If not required, check here widower Ta $24.400 Other income from Schedule 1, line 9 Head of b Add lines 1, 2, 3, 4, 4, 5, 6, and 7a. This is your total income household $18.350 Ba Adjustments to income from Schedule 1. line 22 you checked b Subtract line Ba from line 7b. This is your adjusted gross income any box under 9 Standard Standard deduction or itemized deductions from Schedule A) 0 Deduction 10 10 struction Qualified business income deduction Altach Form 0905 or Form 1095-A. 11a Add lines 9 and 10 b Taxable income. Subtract line 11 from line Bb. If zero or less enter 0 For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, se separate instruction. Cat No. 113200 6 7a 7b Ba 8b codecim 11a Form 1040 0010 Page 2 b 38 = 0 Form 1040 (2019) 12a Tax (see inst.) Check if any from For 1 8814 2 4972 3 12a b Add Schedule 2, line 3, and line 120 and enter the total 12b 13a Child tax credit or credit for other dependents 13a b Add Schedule 3, line 7. and line 13a and enter the total 13b 14 Subtract line 13b from line 12b. If zero or less, enter-0- 14 15 Other taxes, including self-employment tax, from Schedule 2. line 10 15 16 Add lines 14 and 15. This is your total tax 16 17 Federal income tax withheld from Forms W-2 and 1099 17 18 . If you have a Other payments and refundable credits: qualifying child a Earned Income credit (EIC) 18a attach Sch. EIC you have Additional chid tax credit. Attach Schedule 5812 18 nortable C American opportunity credit from Form 1863, Ine 8 18 combat pay, see instructions d Schedule 3, line 14 180 Add lines 18a through 18d. These are your total other payments and refundable credits 18e 10 Add lines 17 and 18e. These are you total payments 19 Refund 20 If line 10 ia more than Iine 16, subtract line 16 from ine 10. This is the amount you overpald 20 210 Amount of line 20 you want refunded to you. If Form 8888 attached, check here 21a Direct deposit Routing number Type: Checking Savings Bentions Account number 22 Amount of line 20 you want applied to your 2020 estimated tax 22 Amount 23 Amount you owe. Subtract line 19 from ine 16. For details on how to pay, to instructions You Owe 24 Estimated tax penalty free instructional 24 Third Party Do you want to allow another person fother than you paid prepare to discuss this return with the IRS? See Instructions Yes. Complete below Designee No Other than Designee's Phone Personal identification pad prepare name no. number PIN Sign Under perties of perjury, I declare that I have examined this return and comparing schedules and statements, and to the best of my knowledge and belief they were correct, and complete. Declaration of prepare for at based on all information of which preparer has my knowledge Here Your signature Date Your occupation If the IRS sent you an identity Protection PIN, enter it here Joint return? (see inut) See instructions Spouse's signature. If a joint return, both must sign Date Spouse's occupation If the IAS sent your spouse an Keep a copy for Identity Protection PIN enter it here your records (see inst) Phone ne Email address Preparer's name Preparer's signature Dato PTIN Check it Preparer 3rd Party Designer Firm's name Use Only Phone no Self-employed Firm's address Firm's EN Go to www.irs powForm 1040 for instructions and the latest information Form 1040 01 Paid