Prepare a 2019 Form 1040 and Form 1040 Schedule 1 for the Smiths. Be sure to calculate the tax using the 2019 tax tables and standard deduction amounts and determine if the Smiths will have a refund or will owe additional tax.

Terry Smith age 42 343-88-9259

Robyn Smith age 40 315-88-1445

Emma Smith age 9 422-55-8893

Robyn received $2,350 in worker's compensation during 2019. Robyn was divorced in 2015. Robyn paid alimony to her previous spouse, Sam, in the amount of $5,000 and she also paid $8,000 in child support for her son Mike. Mike lived with his dad the entire year and Robyn cannot claim him as a dependent. Sam's social security number is 432-22-1159 and Mike's is 336-78-4555. Terry won $5,500 in an online contest on October 5, 2019. He received the check for his prize on December 24, but he was out of town until January 2, 2020. He deposited the check on January 3, 2020. Terry's dad passed away on May 7, 2019. He was the beneficiary of his dad's insurance policy and received $8,000 in November, 2019. The Smiths did itemize last year and their itemized deductions exceeded the standard deduction by $400. The Smiths did not make any estimated payments during 2019. Do not calculate any alternative minimum tax. Assume the Smiths qualify for $2000 child tax credit for Emma. The Smiths will take the standard deduction for married filing jointly for 2019.

Terry Smith's W2: $56,200 wages, $8430 federal income tax withheld, $3,484 social security tax withheld, $815 Medicare tax withheld, $2,148 state income tax

Robyn Smith's W2: $82,500 wages, $10,320 federal income tax withheld, $5,115 social security tax withheld, $1,196 Medicare tax withheld, $2,475 state income tax

$475 state of local income tax refunds, credits or offsets (from 1099-G form)

$575 total ordinary dividends (from 1099-DIV form)

$1,260 interest income, $365 tax-exempt interest (from 1099-INT from)