Reba Dixon is a fifth-grade school teacher who earned a salary of $38,000 in 2017. 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. Reba also rents out a small apartment building. This year Reba received $30,000 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 $2,010 to move their personal belongings, and she and Heather spent two days driving the 1,426 miles to Georgia. During the trip, Reba paid $200 for lodging and $85 for meals. Rebas mother was so excited to have her daughter and granddaughter move back to Georgia that she gave Reba $3,000 to help out with the moving costs. 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 at a nearby university. She was awarded a $3,000 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 wasnt 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 $2,800 in state income taxes and $6,500 in charitable contributions during the year. She also paid the following medical-related expenses for her and Heather:

Insurance premiums	$	4,795
Medical care expenses		1,100
Prescription medicine		350
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 $900 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 $1,500 interest income from City of Denver municipal bonds. Overall, Rebas stock portfolio appreciated by $12,000 but she did not sell any of her stocks. Heather reported $3,200 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 $10,000 of federal income taxes withheld by her employer. Heather made $500 of estimated tax payments during the year. Reba did not make any estimated payments. Reba had qualifying insurance for purposes of the Affordable Care Act (ACA).

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

Reba Dixon's address is 19010 N.W. 135th Street, Miami, FL 33054.

Social security numbers:

Reba Dixon: 123-45-6789

Heather: 333-44-5555

(Input all the values as positive numbers. Use 2017 tax rules regardless of year on tax form. Round tax on taxable income and tax payment (refund) to two decimal places. Round your intermediate computations to the nearest whole dollar amount.)

1040 for a single taxpayer with one dependent.

1040 PG1

1040 PG2

Form 1040	Department of the TreasuryInternal Revenue Service (99) U.S. Individual Income Tax Return					2016	OMB No. 1545-0074	IRS Use Only - Do not write in this space.
For the year Jan. 1Dec. 31, 2016, or other tax year beginning			, 2016, ending			, 20		See separate instructions.
Your first name and initial					Last name			Your social security number
								123-45-6789
If a joint return, spouse's first name and initial					Last name			Spouse's social security number
Home address (number and street). If you have a P.O. box, see instructions.							Apt. no.	Make sure the SSN(s) above and on line 6c are correct.
City, town or post office, state, and ZIP code. If you have a foreign address, also complete spaces below.								Presidential Election Campaign
								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.
Foreign country name					Foreign province/state/county		Foreign postal code
								You	Spouse
Filing Status	1	Single			4	Head of household (with qualifying person). If the qualifying person is a child
Check only one box.	2	Married filing jointly (even if only one had income)				but not your dependent, enter this child's name here.
	3	Married filing separately. Enter spouses			5	Qualifying widow(er) with dependent child
		SSN above and full name here.
Exemptions	6a	Yourself. If someone can claim you as a dependent, do not check box 6a					Boxes checked on 6a and 6b
	b	Spouse					No. of children on 6c who:
	c	Dependents:		(2) Dependent's	(3) Dependent's	(4) X if child under	Lived with you
	(1) First name		Last name	SSN	relastionship	age 17 qualifying	Did not live with you due to divorce
				(xxx-xx-xxxx)	to you	for child tax credit.	or separation (see instruction)
If more than four dependents, see instructions and check here							Dependents on 6c not entered above
							Add numbers on lines above		0
	d	Total number of exemptions claimed
Income	7	7 Wages, salaries, tips, etc. Attach Form(s) W-2						7
	8a	8a Taxable interest. Attach Schedule B if required						8a
Attach Form(s) W-2 here. Also attach Forms W-2G and 1099-R if tax was withheld.	b	Tax-exempt interest. Do not include on line 8a				8b
	9a	Ordinary dividends. Attach Schedule B if required						9a
	b	Qualified Dividends				9b
	10	Taxable refunds, credits, or offsets of state and local income taxes						10
	11	Alimony received						11
	12	Business income or (loss). Attach Schedule C or C-EZ						12
	13	Capital gain or (loss). Attach Schedule D if required.						13
	14	Other gains or (losses). Attach Form 4797						14
	15a	IRA distributions			15a		b Taxable amount	15b
If you did not get a W-2, see instructions.	16a	Pensions and annuities			16a		b Taxable amount	16b
	17	Rental real estate, royalties, partnerships, S corporations, trusts, etc. Attach Schedule E.						17
	18	Farm income or (loss). Attach Schedule F						18
	19	Unemployment compensation						19
	20a	Social security benefits			20a		b Taxable amount	20b
	21	Other income. List type and amount						21
	22	Combine the amounts in the far right column for lines 7 through 21. This is your total income						22	0
Adjusted	23	Educator expenses				23
Gross	24	Certain business expenses of reservists, performing artists, and				24
Income		fee-basis government officials. Attach Form 2106 or 2106-EZ
	25	Health savings account deduction. Attach Form 8889				25
	26	Moving expenses. Attach Form 3903				26
	27	Deductible part of self-employment tax. Attach Schedule SE				27
	28	Self-employed SEP, SIMPLE, and qualified plans				28
	29	Self-employed health insurance deduction				29
	30	Penalty on early withdrawal of savings				30
	31a	Alimony paid	b Recipients SSN (xxx-xx-xxxx)			31a
	32	IRA deduction				32
	33	Student loan interest deduction				33
	34	Tuition and fees. Attach Form 8917				34
	35	Domestic production activities deduction. Attach Form 8903				35
	36	Add lines 23 through 35						36	0
	37	Subtract line 36 from line 22. This is your adjusted gross income . . . . .						37	0
For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions.								Form 1040 (2016)

1040 PG2

Form 1040 (2016)							123-45-6789		Page 2
Tax and Credits	38 Amount from line 37 (adjusted gross income)							38	0
	39a	You were born before Jan. 2, 1951			Blind	Total boxes checked 39a
		Spouse was born before Jan. 2, 1951			Blind
	b If your spouse itemizes on a separate return or you were a dual-status alien, check					39b
	40 Itemized deductions (from Schedule A) or your standard deduction (see left margin)							40
	41 Subtract line 40 from line 38							41	0
	42 Exemptions.							42
	43 Taxable income. Subtract line 42 from line 41. If line 42 is more than line 41, enter -0-							43	0
	44 Tax (see instructions).							44
	45 Alternative minimum tax (see instructions). Attach Form 6251							45
	46 Excess advance premium tax credit repayment. Attach Form 8962							46
	47 Add lines 44, 45, and 46							47
	48 Foreign tax credit. Attach Form 1116 if required					48
	49 Credit for child and dependent care expenses. Attach Form 2441					49
	50 Education credits from Form 8863, line 19					50
	51 Retirement savings contributions credit. Attach Form 8880					51
	52 Child tax credit. Attach schedule 8812, if required					52
	53 Residential energy credits. Attach Form 5695					53
	54 Other credits Form					54
	55 Add lines 48 through 54. These are your total credits							55
	56 Subtract line 55 from line 47. If line 55 is more than line 47, enter -0-							56
Other Taxes	57 Self-employment tax. Attach Schedule SE							57
	58 Unreported social security and Medicare tax from Form(s) 4137, 8919, or other							58
	59 Additional tax on IRAs, other qualified retirement plans, etc. Attach Form 5329 if required							59
	60a Household employment taxes from Schedule H							60a
	60b First-time homebuyer credit repayment. Attach form 5405 if required							60b
	61 Health care: individual responsibility (see instructions)							61
	62 Taxes from forms 8959 or 8960							62
	63 Add lines 56 through 62. This is your total tax							63
Payments	64 Federal income tax withheld from Forms W-2 and 1099					64
	65 2016 estimated tax payments and amount applied from 2015 return					65
If you have a qualifying child, attach Schedule EIC.	66a Earned income credit (EIC)					66a
	b Nontaxable combat pay 66b			66b
	67 Additional child tax credit. Attach Schedule 8812					67
	68 American opportunity credit from Form 8863, line 8					68
	69 Net premium tax credit. Attach Form 8962					69
	70 Amount paid with request for extension to file					70
	71 Excess social security and tier 1 RRTA tax withheld					71
	72 Credit for federal tax on fuels. Attach Form 4136					72
	73 Credits from Form:					73
	74 Add lines 64, 65, 66a, and 67 through 73. These are your total payments							74
Refund	75 If line 74 is more than line 63, subtract line 63 from line 74. This is the amount you overpaid							75	0.00
	76 Amount of line 75 you want refunded to you.							76	0.00
	77 Amount of line 73 you want applied to your 2016 estimated tax					77
Amount You Owe	78 Amount you owe. Subtract line 74 from line 63. For details on how to pay, see instructions							78
	79 Estimated tax penalty (see instructions)					79
Third Party	Do you want to allow another person to discuss this return with the IRS (see instructions)?
Designee	Designee's name					Phone no.		PIN
Sign	Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and belief, they are true,
Here	correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge
	Your signature			Date		Your occupation		Daytime phone number
	Spouse's signature. If a joint return, both must sign.			Date		Spouse's occupation
	Print/Type preparers name			Preparer's signature			Date	Self-employed	PTIN
Paid
Preparer	Firms name							Firm's EIN
Use Only	Firms address							Phone no.