Reba Dixon is a fifth-grade school teacher who earned a salary of $38,000 in 2021. She is 45 years old and has been divorced for four years. She 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 $50,000 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 Heathers 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 $2,290 to move their personal belongings, and she and Heather spent two days driving the 1,640 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 $3,420 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 $6,660 in state income taxes and $14,380 in charitable contributions during the year. She also paid the following medical-related expenses for herself and Heather:

Insurance premiums	$ 9,140
Medical care expenses	$ 1,100
Prescription medicine	$ 490
Nonprescription medicine	$ 100
New contact lenses for Heather	$ 200

Shortly after the move, Reba got distracted while driving and she ran into a street sign. The accident caused $1,040 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 wasnt 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: $2,200 of interest income from corporate bonds and $1,780 interest income from City of Denver municipal bonds. Overall, Rebas stock portfolio appreciated by $13,790, but she did not sell any of her stocks. Heather reported $6,600 of interest income from corporate bonds she received as gifts from her father over the last several years. This was Heathers only source of income for the year. Reba had $11,490 of federal income taxes withheld by her employer. Heather made $1,140 of estimated tax payments during the year. Reba did not make any estimated payments. Assume Reba received the correct advance payment for her 2021 individual recovery credit.

Form 1040	Department of the TreasuryInternal Revenue Service (99)
	U.S. Individual Income Tax Return		2020	OMB No. 1545-0074		IRS Use OnlyDo not write or staple in this space.
Filing Status	Singlecheckbox unchecked1 of 8	Married filing jointlycheckbox unchecked2 of 8	Married filing separately (MFS)checkbox unchecked3 of 8		Head of household (HOH)checkbox checked5 of 8		Qualifying widow(er) (QW)checkbox unchecked7 of 8
Check only one box.	If you checked the MFS box, enter the name of your spouse. If you checked the HOH or QW box, enter the childs name if the qualifying person is a child but not your dependent.
Your first name and middle initial			Last name				Your social security number
Reba			Dixon				111-11-1111
If joint return, spouses first name and middle initial			Last name				Spouses social security number
Home address (number and street). If you have a P.O. box, see instructions.						Apt. no.	Presidential Election Campaign
19010 N.W. 135th Street							Check here if you, or your spouse if filing jointly, want $3 to go to this fund. Checking a box below will not change your tax or refund.
City, town, or post office. If you have a foreign address, also complete spaces below.					State	ZIP code
Miami, FL 33054.
Foreign country name		Foreign province/state/county			Foreign postal code
							Youcheckbox unchecked1 of 4	Spousecheckbox unchecked2 of 4
At any time during 2020, did you receive, sell, send, exchange, or otherwise acquire any financial interest in any virtual currency?							Yescheckbox unchecked3 of 4	Nocheckbox unchecked4 of 4
Standard Deduction	Someone can claim:	You as a dependentcheckbox unchecked1 of 9		Your spouse as a dependentcheckbox unchecked3 of 9
	Spouse itemizes on a separate return or you were a dual-status aliencheckbox unchecked6 of 9
Age/Blindness	You:	Were born before January 2, 1956checkbox unchecked1 of 3		Are blindcheckbox unchecked3 of 3	Spouse:	Was born before January 2, 1956checkbox unchecked1 of 3		Is blindcheckbox unchecked3 of 3
Dependents	(see instructions):		(2) Social security number		(3) Relationship to you		(4) if qualifies for (see instructions):
If more than four dependents, see instructions and check herecheckbox unchecked1 of 5	(1) First name	Last name					Child tax credit	Credit for other dependents
	Heather	Dixon	222-22-2222		Daughter		checkbox unchecked1 of 8	checkbox unchecked2 of 8
							checkbox unchecked3 of 8	checkbox unchecked4 of 8
							checkbox unchecked5 of 8	checkbox unchecked6 of 8
							checkbox unchecked7 of 8	checkbox unchecked8 of 8
	1 Wages, salaries, tips, etc. Attach Form(s) W-2						1
Attach Sch. B if required.	2a Tax-exempt interest		2a		b Taxable interest.		2b
	3a Qualified dividends		3a		b Ordinary dividends.		3b
	4a IRA distributions		4a		b Taxable amount		4b
	5a Pensions and annuities		5a		b Taxable amount		5b
Standard Deduction for Single or Married filing separately, $12,400 Married filing jointly or Qualifying widow(er), $24,800 Head of household, $18,650 If you checked any box under Standard Deduction, see instructions.	6a Social security benefits		6a		b Taxable amount		6b
	7 Capital gain or (loss). Amount.					checkbox unchecked1 of 1	7
	8 Other income from Schedule 1, line 9						8
	9 Add lines 1, 2b, 3b, 4b, 5b, 6b, 7, and 8. This is your total income						9	0
	10 Adjustments to income:
	a From Schedule 1, line 22				10a
	b Charitable contributions if you take the standard deduction. See instruction				10b
	c Add lines 10a and 10b. These are your total adjustments to income						10c
	11 Subtract line 10c from line 9. This is your adjusted gross income						11	0
	12 Standard deduction or itemized deductions (from Schedule A)						12
	13 Qualified business income deduction. Attach Form 8995 or Form 8995-A						13
	14 Add lines 12 and 13						14	0
	15 Taxable income. Subtract line 14 from line 11. If zero or less, enter -0-						15	0
For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions.						Cat. No. 11320B		Form 1040 (2020)
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. 2021 McGraw-Hill Education.