Please use the information provided to fill in the tax form.

108 Federal Tax Study Manual Tax Return Problem-Form 1040, Schedule A, and Form 4684 Complete Schedule A for James (social security #123-45-6789) and Nancy Richards using the following information. Their adjusted gross income was $77,700. Medical and dental expenses: Medical insurance premiums $3,600 Prescription drugs 2,250 Nonprescription medicine 160 Dr. Jones-James's broken foot 210 Dentist ... 1,750 Dr. Botz-pediatrician.. 800 Insurance reimbursement for doctor bills 340 Transportation to doctor--100 miles Taxes: State income tax refund.... State income tax withheld Real estate tax .... County personal property tax Car registration fee. State cigarette tax $110 1,815 15,960 45 30 11 .. Interest: Home mortgage Car loan Credit cards $9,303 916 47 Contributions: Church contributions paid by check Miscellaneous paid by check (United Fund-$20; Red Cross-$5; Girl Scouts- $5) $6,300 Real estate tax County personal property tax Car registration fee State cigarette tax 15,960 45 30 11 Interest: Home mortgage Car loan .... Credit cards. $9,303 916 47 $6,300 Contributions: Church contributions paid by check Miscellaneous paid by check (United Fund$20; Red Cross-$5; Girl Scouts- $5) Casualty loss: An electrical fire completely destroyed the Richards's automobile and its contents. The auto cost $8,000 in 2016 and had a value of $6,000 before the fire. A tennis racket that cost $120 in 2016 (value of $90 before the fire) and golf clubs that cost $425 in 2015 (value of $325 before the fire) were also destroyed in the fire. Although the auto was uninsured, the Richards collected $325 from their insurance company: $250 for the golf clubs and $75 for the tennis racket. Miscellaneous payments: Preparation of will.... Rent for safety deposit box containing U.S. Savings Bonds Professional journals. Union dues Safety workshoes Dog license... Life insurance premiums Transportation to and from work. $350 20 80 960 240 15 325 470 SCHEDULE A Itemized Deductions OMB No. 1545-00 (Form 1040) Go to www.irs.gov/Schedule A for instructions and the latest information. 2020 Attach to Form 1040 or 1040-SR. Department of the Treasury Attachment Internal Revenue Service (80) Caution: If you are claiming a net qualified disaster loss on Form 4684, see the instructions for line 16 Sequence No. 07 Name() shown on Form 1040 or 1040-SR Your social security nur Medical and Dental Expenses 3 Taxes You Paid Caution: Do not include expenses reimbursed or paid by others. 1 Medical and dental expenses (see instructions) 2 Enter amount from Forth 1040 or 1040-SR, line 11 2 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- 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 50 e Enter the smaller of line 5d or $10,000 ($5,000 i married filing separately) 6 Other taxes. List type and amount 5a 5b 50 5d 5e 6 6 7 Interest You Paid Caution: Your mortgage interest deduction may be limited to instructions 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 a Home mortgage interest and points reported to you on Form 1098. See instructions if limited 8a Interest You Paid Caution: Your mortgage interest deduction may be limited (see instructions) 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 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 Ba 9 10 I c Points not reported to you on Form 1098. See instructions for special rules 8 d Mortgage insurance premiums (see instructions) Bd e Add lines Ba through 8d Be 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 11 Caution: If you 12 Other than by cash or check. If you made any gift of $250 or more, made a oft and got a benefit for it see instructions. You must attach Form 8283 if over $500. 12 instructions 13 Carryover from prior year 13 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 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. Also, enter this amount on Itemized Form 1040 or 1040-SR, line 12 Deductions 18 If you elect to itemize deductions even though they are less than your standard deduction, 14 15 16 17 home, see instructions and show that person's name, identifying no., and address 8b c Points not reported to you on Form 1098. See instructions for special rules 8c d Mortgage insurance premiums (see instructions) 8d e Add lines 8a through 8d 8e 9 Investment interest. Attach Form 4952 if required. See instructions 9 10 Add lines 8e and 9 10 Gifts to 11 Gifts by cash or check. If you made any gift of $250 or more, see Charity instructions 11 Caution: If you 12 Other than by cash or check. If you made any gift of $250 or more, made a gift and got a benefit for it see instructions. You must attach Form 8283 if over $500. 12 See Instructions 13 Carryover from prior year 13 14 Add lines 11 through 13 14 Casualty and 15 Casualty and theft lossles) 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 16 Total 17 Add the amounts in the far right column for lines 4 through 16. Also, enter this amount on Itemized Form 1040 or 1040-SR, line 12 17 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. 171450 Schedule A (Form 1040) 2020