Reba Dixon is a fifth-grade school teacher who earned a salary of $37,040 in 2023. She is 45 years old and receives $1,200 of alimony payments each month from her former husband (divorced in 2016). Reba also rents out a small apartment building. This year Reba received $54,800 of rental payments from tenants, and she incurred $19,500 of expenses associated with the rental.

Reba and her daughter Heather (20 years old at the end of the year) moved to Georgia in January of this year. Reba provides more than one-half of Heather's support. They had been living in Colorado for the past 15 years, but ever since her divorce, Reba has been wanting to move back to Georgia to be closer to her family. Luckily, last December, a teaching position opened up and Reba and Heather decided to make the move. Reba paid a moving company $2,490 to move their personal belongings, and she and Heather spent two days driving the 1,840 miles to Georgia.

Reba rented a home in Georgia. Heather decided to continue living at home with her mom, but she started attending school full time in January and throughout the rest of the year at a nearby university. She was awarded a $3,790 partial tuition scholarship this year, and Reba helped out by paying the remaining $500 tuition cost. If possible, Reba thought it would be best to claim the education credit for these expenses.

Reba wasn't sure if she would have enough items to help her benefit from itemizing on her tax return. However, she kept track of several expenses this year that she thought might qualify if she was able to itemize. Reba paid $7,360 in state income taxes and $15,890 in charitable contributions during the year. She also paid the following medical-related expenses for herself and Heather:

Insurance premiums	$ 10,100
Medical care expenses	$ 1,100
Prescription medicine	$ 590
Nonprescription medicine	$ 100
New contact lenses for Heather	$ 200

Shortly after the move, Reba got distracted while driving and ran into a street sign. The accident caused $1,140 in damage to the car and gave her whiplash. Because the repairs were less than her insurance deductible, she paid the entire cost of the repairs. Reba wasn't able to work for two months after the accident. Fortunately, she received $2,000 from her disability insurance. Her employer, the Central Georgia School District, paid 60 percent of the premiums on the policy as a nontaxable fringe benefit, and Reba paid the remaining 40 percent portion.

A few years ago, Reba acquired several investments with her portion of the divorce settlement. This year she reported the following income from her investments: $1,000 of interest income from corporate bonds and $1,980 interest income from City of Denver municipal bonds. Overall, Reba's stock portfolio appreciated by $15,230, but she did not sell any of her stocks.

Heather reported $6,900 of interest income from corporate bonds she received as gifts from her father over the last several years. This was Heather's only source of income for the year.

Reba had $12,690 of federal income taxes withheld by her employer. Heather made $1,240 of estimated tax payments during the year. Reba did not make any estimated payments.

Using the information from part a-1, Complete pages 1 and 2, Schedule 1, and Schedule 3 of Form 1040 for Reba.

Reba Dixon's address is 19010 N.W. 135th Street, Lawrenceville, GA 30043.

Social security numbers:

Reba Dixon: 111-11-1111

Heather Dixon: 222-22-2222

Note: Assume all taxpayers did NOT receive, sell, send, exchange, or otherwise acquire any financial interest in any virtual currency during the year. Input all the values as positive numbers. Use 2023 tax rules regardless of year on tax form. Round your intermediate computations and final answers to the nearest whole dollar amount.

1040 FOR HEAD OF HOUSEHOLD WITH ONE DEPENDENT

PLEASE DO:

FORM 1040 PG1 YEAR 2022

FORM 1040 PG 2 YEAR 2022

SCHEDULE 1

SCHEDULE 3

17 Add linne 12 through 1h 17 Required information Ja Qualllieu UIvivenus Ja U Vlumialy VIVIvenus. JU 4a IRA distributions 42 Taxable amount 4b 5a Pensions and annuities 5a b Taxable amount 5b 6a Social security benefits 6a Taxable amount 6b : Standard c If you elect to use the lump-sum election method, check here (see instructions) 2 : Deduction for- :. Single or 7 Capital gain or (loss). Attach Schedule D if required. If not required, check 7 : Married filing here : separately 8 Other income from Schedule 1, line 10 CO $12,950 : . Married filing 9 Add lines 1z, 2b, 3b, 4b, 5b, 6b, 7, and 8. This is your total income : jointly or : Qualifying 10 Adjustments to income from Schedule 1, line 26 10 surviving spouse, $25,900 . Head of 11 Subtract line 10 from line 9. This is your adjusted gross income 11 : household, : $19,400 12 Standard deduction or itemized deductions (from Schedule A) 12 . If you checked 13 Qualified business income deduction from Form 8995 or Form 8995-A 13 : any box under : Standard 14 Add lines 12 and 13 14 Deduction, : see instructions. 15 Subtract line 14 from line 11. If zero or less, enter -0-. This is your taxable income 15 For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions. Cat. No. 11320B Form 1040 (2022) THIS FORM IS A SIMULATION OF AN OFFICIAL U.S. TAX FORM. IT IS NOT THE OFFICIAL FORM ITSELF. DO NOT USE THIS FORM FOR TAX FILINGS OR FOR ANY PURPOSE OTHER THAN EDUCATIONAL. Source: irs.gov(2U22) 16 Tax (see instructions). Check if any from Form(s): 1 D 8814 2D 4972 17 Amount from Schedule 2, line 3 18 Add lines 16 and 17 . 19 Child tax credit or credit for ather dependents from Schedule 8312 20 Amount from Schedule 3, line 8 21 Add lines 19 and 20 22 Subtract line 21 from line 18. If zero or less, enter -0- 23 Other taxes, including self-employment tax, from Schedule 2, line 21 24 Add lines 22 and 23. This is your total tax 25 Federal income tax withheld from: a Form(s) W-2 b Form(s) 1099 Other forms (see instructions) d Add lines 25a through 25 26 2022 estimated tax payments and amount applied from 2021 return 3] 16 17 18 19 20 21 22 23 25a 25b 25c Required information Income 1a Total amount from Form(s) W-2, box 1 (see instructions) 1a b Household employee wages not reported on Form(s) W-2 1b Attach Form(s) W-2 here. Also c Tip income not reported on line 1a (see instructions) 1c attach Forms W-2G and d Medicaid waiver payments not reported on Form(s) W-2 (see instructions) 1d 1099-R if tax e Taxable dependent care benefits from Form 2441, line 26 1e was withheld. f Employer-provided adoption benefits from Form 8839, line 29 1f If you did not g Wages from Form 8919, line 6 1g get a Form W-2, see h Other earned income (see instructions) 1h instructions. i Nontaxable combat pay election (see instructions) 1i z Add lines 1a through 1h 1z Attach Sch. B if 2a Tax-exempt interest 2a Taxable interest. 2b required 3a Qualified dividends 3a b Ordinary dividends. 3b 4a IRA distributions 4a Taxable amount 4b 5a Pensions and annuities 5a b Taxable amount 5b 6a Social security benefits 6a b Taxable amount 6b Standard c If you elect to use the lump-sum election method, check here (see instructions) norluction for_