Questions:

1. Help completing schedule 1 form

2. On W-2 box 12a, where do I apply that information? (I will be completing a 1040 form with the information provided)

Alexander Smith and his wife Allison are married and file a joint tax return for 2020. The Smiths live at 1234 Buena Vista Drive, Orlando, FL 32830. Alexander is a commuter airline pilot but took 6 months off from his job in 2019 to obtain a higher-level pilots license. The Smiths have a 17-year-old son, Brad, who is enrolled in eleventh grade at the Walt Disney Prep School. The Smiths also have an 18-year-old daughter, Angelina, who is a part-time first-year student at Orange County Community College (OCCC). Angelina is married to Sean Shirker, who is 19 years old and also a part-time student at OCCC. Sean and Angelina have a 1-year-old child, Trask (Social Security number 115-45-7893). All the Shirkers live in an apartment near the Smiths. Angelina and Sean both also work part-time for Seans wealthy grandfather as apprentices in his business. The Shirkers wages for the year were $50,000 which allowed them to pay all the personal expenses for themselves and Trask.

Name	Social Security number	Date of birth
Alexander Smith	266-15-1966	09/22/1970
Allison Smith	266-34-1967	07/01/1971
Brad Smith	261-55-2121	12/21/2002
Angelina Shirker	261-45-1212	03/31/2001
Sean Shirker	546-78-1235	05/01/2000
Trask Shirker	115-45-7893	10/21/2018

Five years ago, Alexander divorced Jennifer Amistad (Social Security number 341-55-6789). Alexander pays Jennifer $200 per month in alimony under the divorce decree.

Not included with the Smiths tax forms was interest from State of Florida bonds of $145.00.

Visit the IRS website at e , file www.lrs.govlenie a Employee's social security number 266-15-1966 b Employer identification number (EIN) 60-3456789 C Employer's name, address, and ZIP code Kissimmee Airlines, Inc. 2432 Bay Blvd. Kissimmee, FL 34741 Safe, accurate, FAST! Use 1RS OMB No. 1545-0006 1 Wages, tips, other compensation 65,895.00 3 Social Security wages 69,167.00 2 Federal income tax withheld 6,010.00 4 Social Security tax withheld 4, 288.35 6 Medicare tax withheld 1,002.92 5 Medicare wages and tips 69,167.00 7 Social Security tips 8 Allocated tips d Control number 9 Verification code 10 Dependent care benefits Suff. 11 Nonqualified plans 12a See instructions for box 12 D 3,272.00 e Employee's first name and initial Last name Alexander T. Smith 1234 Buena Vista Drive Orlando, FL 32830 13 Statutory wmployee trwant Third-party vc k E 12b plan 14 Other 12c 12d f Employee's address and ZIP code 15 State Employer's state ID number 16 State Wages, tips, etc. 17 State income tax 18 Local wages, tips, etc. 19 Local income tax 20 Locality name FL Department of the Treasury-Internal Revenue Service - W-2 Wage and Tax 2018 Form Copy B-To Be Filed With Employee's FEDERAL Tax Return This information is being furnished to the Internal Revenue Service. CORRECTED (if checked) PAYER'S name, street address, city or town, state or province, country, ZIP Payer's RTN (optional) or foreign postal code, and telephone no. OMB No. 1545-0112 2018 Interest Income 1 Interest income Orlando National Bank 9871 Disney Way Orlando, FL 32801 1,640.26 $ 2 Early withdrawal penalty Form 1099-INT Copy B PAYER'S TIN RECIPIENT'S TIN $ For Recipient 3 Interest on U.S. Savings Bonds and Treas, obligations 60-7654321 266-15-1966 $ RECIPIENT'S name 4 Federal income tax withheld 5 Investment expenses This is important tax I$ information and is Alexander T. Smith 6 Foreign tax paid 7 Foreign county or U.S. Possession being furnished to the IRS. If you are Street address (including apt.no) $ required to file a 8 Tax-exempt interest 1234 Buena Vista Drive 9 Specified private activity bond return, a negligence interest penalty or other sanction may be City or town, state or province, country, and ZIP or foreign postal code $ $ imposed on you if 10 Market discount 11 Bond premium this income is Orlando, FL 32830 taxable and the IRS determines that it has FATCA filing $ $ not been reported. requirement 12 Band premikam on Treasury obligare 13 Hond premium on tax-exempt bond $ Account number (see instructions) ) 14 Tax-exempt and tax credit 15 State 16 Slate identification no. 17 State tax withheld bond CUSIP no. $ $ Form 1099-INT (keep for your records) www.irs.gov/Form1099INT Department of the Treasury - Internal Revenue Service OMB No. 1545-0110 2018 CORRECTED (if checked) PAYER'S name, street address, city or town, state or province, country, ZIP 1a Total ordinary dividends or foreign postal code, and telephone no. 1,321.00 $ Disney Parking Corporation 1b Qualified dividends 1500 Reams Rd. 1,100.00 Lake Buena Vista, FL 32830 $ 2a Total capital gain distr. $ PAYER'S TIN RECIPIENT'S TIN 2c Section 1202 gain Dividends and Distributions Form 1099-DIV 2b Unrecap. Sec. 1250 gain $ 2d Collectibles (28%) gain Copy B For Recipient 57-4443344 266-34-1967 RECIPIENT'S name Allison Smith $ 3 Nondividend distributions $ 5 Section 199A dividends $ $ 4 Federal income tax withhold $ 100.00 6 Investment expenses $ Street address (including apt. no.) 7 Foreign tax paid 8 Foreign country or U.S. possession 1234 Buena Vista Drive This is important tax information and is being furnished to the IRS. If you are required to file a return, a negligence penalty or other sanction may be imposed on your this income is taxable and the IRS determines that it has not been reported. City or town, state or province, country, and ZIP or foreign postal code $ Orlando FL 32830 9 Cash liquidation distributions 10 Noncash liquidation distributions $ $ FATCA filing 11 Exempt-interest dividends 12 Specified private activity requirement bond interest dividends $ $ Account number (see instructions) 13 State 14 State identification no. 15 State tax withheld $ Form 1099-DIV (keep for your records) www.lrs.gov/Form1099DIV Department of the Treasury - Internal Revenue Service SCHEDULE 1 OMB No. 1545-0074 Additional Income and Adjustments to Income (Form 1040) 2020 Department of the Treasury Attach to Form 1040, 1040-SR, or 1040-NR. Attachment Internal Revenue Service Go to www.irs.gov/Form 1040 for instructions and the latest information. Sequence No. 01 Name(s) shown on Form 1040, 1040-SR, or 1040-NR Your social security number Alexander Smith 266-15-1966 Part Additional Income 1 Taxable refunds, credits, or offsets of state and local income taxes 1 2a Alimony received. 2a b Date of original divorce or separation agreement (see instructions) 3 Business income or (loss). Attach Schedule C 3 4 Other gains or losses). Attach Form 4797 4 5 Rental real estate, royalties, partnerships, S corporations, trusts, etc. Attach Schedule E 5 6 Farm income or (loss). Attach Schedule F 6 7 Unemployment compensation. 7 8 Other income. List type and amount 8 9 Combine lines 1 through 8. Enter here and on Form 1040, 1040-SR, or 1040-NR, line 8.. 9 Part II Adjustments to Income 10 Educator expenses. 10 11 Certain business expenses of reservists, performing artists, and fee-basis government officials. Attach Form 2106 11 12 Health savings account deduction. Attach Form 8889 12 13 Moving expenses for members of the Armed Forces. Attach Form 3903 13 14 Deductible part of self-employment tax. Attach Schedule SE 14 15 Self-employed SEP, SIMPLE, and qualified plans 15 16 Self-employed health insurance deduction 16 17 Penalty on early withdrawal of savings 17 18a Alimony paid. 18a b Recipient's SSN c Date of original divorce or separation agreement (see instructions) 19 IRA deduction. 19 20 Student loan interest deduction 20 21 Tuition and fees deduction. Attach Form 8917 21 22 Add lines 10 through 21. These are your adjustments to income. Enter here and on Form 1040, 1040-SR, or 1040-NR, line 10a 22 For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 71479F Schedule 1 (Form 1040) 2020 Visit the IRS website at e , file www.lrs.govlenie a Employee's social security number 266-15-1966 b Employer identification number (EIN) 60-3456789 C Employer's name, address, and ZIP code Kissimmee Airlines, Inc. 2432 Bay Blvd. Kissimmee, FL 34741 Safe, accurate, FAST! Use 1RS OMB No. 1545-0006 1 Wages, tips, other compensation 65,895.00 3 Social Security wages 69,167.00 2 Federal income tax withheld 6,010.00 4 Social Security tax withheld 4, 288.35 6 Medicare tax withheld 1,002.92 5 Medicare wages and tips 69,167.00 7 Social Security tips 8 Allocated tips d Control number 9 Verification code 10 Dependent care benefits Suff. 11 Nonqualified plans 12a See instructions for box 12 D 3,272.00 e Employee's first name and initial Last name Alexander T. Smith 1234 Buena Vista Drive Orlando, FL 32830 13 Statutory wmployee trwant Third-party vc k E 12b plan 14 Other 12c 12d f Employee's address and ZIP code 15 State Employer's state ID number 16 State Wages, tips, etc. 17 State income tax 18 Local wages, tips, etc. 19 Local income tax 20 Locality name FL Department of the Treasury-Internal Revenue Service - W-2 Wage and Tax 2018 Form Copy B-To Be Filed With Employee's FEDERAL Tax Return This information is being furnished to the Internal Revenue Service. CORRECTED (if checked) PAYER'S name, street address, city or town, state or province, country, ZIP Payer's RTN (optional) or foreign postal code, and telephone no. OMB No. 1545-0112 2018 Interest Income 1 Interest income Orlando National Bank 9871 Disney Way Orlando, FL 32801 1,640.26 $ 2 Early withdrawal penalty Form 1099-INT Copy B PAYER'S TIN RECIPIENT'S TIN $ For Recipient 3 Interest on U.S. Savings Bonds and Treas, obligations 60-7654321 266-15-1966 $ RECIPIENT'S name 4 Federal income tax withheld 5 Investment expenses This is important tax I$ information and is Alexander T. Smith 6 Foreign tax paid 7 Foreign county or U.S. Possession being furnished to the IRS. If you are Street address (including apt.no) $ required to file a 8 Tax-exempt interest 1234 Buena Vista Drive 9 Specified private activity bond return, a negligence interest penalty or other sanction may be City or town, state or province, country, and ZIP or foreign postal code $ $ imposed on you if 10 Market discount 11 Bond premium this income is Orlando, FL 32830 taxable and the IRS determines that it has FATCA filing $ $ not been reported. requirement 12 Band premikam on Treasury obligare 13 Hond premium on tax-exempt bond $ Account number (see instructions) ) 14 Tax-exempt and tax credit 15 State 16 Slate identification no. 17 State tax withheld bond CUSIP no. $ $ Form 1099-INT (keep for your records) www.irs.gov/Form1099INT Department of the Treasury - Internal Revenue Service OMB No. 1545-0110 2018 CORRECTED (if checked) PAYER'S name, street address, city or town, state or province, country, ZIP 1a Total ordinary dividends or foreign postal code, and telephone no. 1,321.00 $ Disney Parking Corporation 1b Qualified dividends 1500 Reams Rd. 1,100.00 Lake Buena Vista, FL 32830 $ 2a Total capital gain distr. $ PAYER'S TIN RECIPIENT'S TIN 2c Section 1202 gain Dividends and Distributions Form 1099-DIV 2b Unrecap. Sec. 1250 gain $ 2d Collectibles (28%) gain Copy B For Recipient 57-4443344 266-34-1967 RECIPIENT'S name Allison Smith $ 3 Nondividend distributions $ 5 Section 199A dividends $ $ 4 Federal income tax withhold $ 100.00 6 Investment expenses $ Street address (including apt. no.) 7 Foreign tax paid 8 Foreign country or U.S. possession 1234 Buena Vista Drive This is important tax information and is being furnished to the IRS. If you are required to file a return, a negligence penalty or other sanction may be imposed on your this income is taxable and the IRS determines that it has not been reported. City or town, state or province, country, and ZIP or foreign postal code $ Orlando FL 32830 9 Cash liquidation distributions 10 Noncash liquidation distributions $ $ FATCA filing 11 Exempt-interest dividends 12 Specified private activity requirement bond interest dividends $ $ Account number (see instructions) 13 State 14 State identification no. 15 State tax withheld $ Form 1099-DIV (keep for your records) www.lrs.gov/Form1099DIV Department of the Treasury - Internal Revenue Service SCHEDULE 1 OMB No. 1545-0074 Additional Income and Adjustments to Income (Form 1040) 2020 Department of the Treasury Attach to Form 1040, 1040-SR, or 1040-NR. Attachment Internal Revenue Service Go to www.irs.gov/Form 1040 for instructions and the latest information. Sequence No. 01 Name(s) shown on Form 1040, 1040-SR, or 1040-NR Your social security number Alexander Smith 266-15-1966 Part Additional Income 1 Taxable refunds, credits, or offsets of state and local income taxes 1 2a Alimony received. 2a b Date of original divorce or separation agreement (see instructions) 3 Business income or (loss). Attach Schedule C 3 4 Other gains or losses). Attach Form 4797 4 5 Rental real estate, royalties, partnerships, S corporations, trusts, etc. Attach Schedule E 5 6 Farm income or (loss). Attach Schedule F 6 7 Unemployment compensation. 7 8 Other income. List type and amount 8 9 Combine lines 1 through 8. Enter here and on Form 1040, 1040-SR, or 1040-NR, line 8.. 9 Part II Adjustments to Income 10 Educator expenses. 10 11 Certain business expenses of reservists, performing artists, and fee-basis government officials. Attach Form 2106 11 12 Health savings account deduction. Attach Form 8889 12 13 Moving expenses for members of the Armed Forces. Attach Form 3903 13 14 Deductible part of self-employment tax. Attach Schedule SE 14 15 Self-employed SEP, SIMPLE, and qualified plans 15 16 Self-employed health insurance deduction 16 17 Penalty on early withdrawal of savings 17 18a Alimony paid. 18a b Recipient's SSN c Date of original divorce or separation agreement (see instructions) 19 IRA deduction. 19 20 Student loan interest deduction 20 21 Tuition and fees deduction. Attach Form 8917 21 22 Add lines 10 through 21. These are your adjustments to income. Enter here and on Form 1040, 1040-SR, or 1040-NR, line 10a 22 For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 71479F Schedule 1 (Form 1040) 2020