Review Alexander Smith's information and the W2, 1099-INT, and 1099-DIV attached to fill out the 1040, schedule 1, schedule b, and qualified dividends and capital gain tax worksheets. alll four forms must be filled out. complete schedule b first then schedule 1, ans then 1040 down through line 10. then complete the qualified dividends and capital gain tax worksheet.

Alexander Smith and his wife Alison are married and file a joint tax return for 2019. 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 pilot's 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 Sean's wealthy grandfather as apprentices in his business. The Shirker's 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 Shirier 261-45-1212 03/31/2001 Sean Shirker 546-78-1235 06/01/2000 Trask Shirker 10/21/2012 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 Smith's tax forms was interest from State of Florida bonds of $145.00 Alexander also received a Form W-2, Form 1099-INT, and Form 1099-DIV that you should have downloaded in Step 1 above. 2018 CORRECTED (if checked) PAYER'S name Street address, city or town, state or province, country, ZIP Payer's RTN (optional OMB No 1545-0112 or foreign postal code, and telephone no. Orlando National Bank Interest 1 Interest income 9871 Disney Way Income 1,640.26 Orlando, FL 32801 Form 1099-INT 2 Early withdrawal penalty 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 investment expenses This is important tax $ information and is Alexander T. Smith being furnished to the 6 Foreign tax paid 7 Foreign country or U.S. possession IRS. If you are Street address including apt. no.) required to file a 1234 Buena Vista Drive 8 Tax-exempt interest 9 Specified private activity bond return, a negligence penalty or other sanction may be City or town, state or province, country, and ZIP or foreign postal code imposed on you if Orlando, FL 32830 10 Market discount 11 Bond premium this income is taxable and the IRS determines that it has FATCA filings $ not been reported requirement 12 Bond premium on Treasury obligation 13 Bond premium on ta emot bord $ $ Account number (se instructions) 14 Tax-exempt and tax credit 15 Stato 16 State identification no. 17 State tax withhold bond CUSIP no Form 1099-INT (keep for your records) www.irs.gow Form1099INT Department of the Treasury - Internal Revenue Service CORRECTED (if checked) PAYER'S name, street address, city or town, state or province, country, ZIP 1a Total ordinary dividends OMB No. 1545-0110 or foreign postal code, and telephone no 1,321.00 Disney Parking Corporation 2018 Dividends and 1b Qualified dividends Distributions 1500 Reams Rd. Lake Buena Vista, FL 32830 1,100.00 $ Form 1099-DIV 2a Total capital gain distr 2b Unrecap. Soc. 1250 gain Copy B $ $ PAYER'S TIN RECIPIENT'S TIN For Recipient 2c Section 1202 gain 2d Collectibles (2896) gain 57-4443344 266-34-1967 $ RECIPIENT'S name 3 Nondividend distributions4 Federal income tax withheld $ Allison Smith $ 100.00 This is important tax information and is 5 Section 199A dividends 6 Investment expenses being furnished to Street address including apt. no.) $ $ the IRS. If you are required to file a 1234 Buena Vista Drive 7 Foreign tax paid & Foreign country or U.S. Posion return, a negligence penalty or other sanction may be City or town, state or province, country, and ZIP or foreign postal code imposed on you it this income is taxable Orlando FL 32830 Cash liquidation distributions 10 Noncash liquidation distributor and the IRS $ determines that it has FATCA Riing 11 Exempt Interest dividends 12 Specified private activity not been reported requirement bond interest dividends $ Account numbers instructions) 13 State 14 State identification na 15 State tax withheld ol Form 1099-DIV (keep for your records) www.irs.gov/Form10990IV Department of the Treasury - Internal Revenue Service a Employee's social security number 266-15-1966 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, Visit the IRS website at OMB No 1545-0008 FAST! Use ne-file www.rs.gowefile 1 Wages, tips, other compensation 2 Federal income tax withheld 65,895.00 6,010.00 3 Social security wages 4 Social security tax withheld 69, 167.00 4,288.35 5 Medicare wages and tips 6 Medicare tax withheld 69,167.00 1,002.92 7 Social security tips 8 Allocated tips d Control number 9 Verification code 10 Dependent care benefits Sufl. 11 Nonqualified plans e Employee's first name and initial Last name Alexander T. Smith 1234 Buena Vista Drive Orlando, FL 32830 12a See instructions for box 12 D 3,272.00 12b 13 ay pay 14 Other 120 12d 1 Employee's address and ZIP code 15 Sute Employer's state ID number FL 16 State wages, tips, etc. 17 State income tax 18 Local wages, tips, etc. 19 Local income tax 20 Locality W-2 Wage and Tax Form Statement Copy B-To Be Filed With Employee's FEDERAL Tax Return. This information is being furnished to the Internal Revenue Service. Department of the Treasury -- Internal Revenue Service 2018 Yes 1 1 3 3 4 5 6 5 6 SCHEDULE 1 OMB No. 1545-0074 (Form 1040 or 1040-SR) Additional Income and Adjustments to Income 2019 Department of the Treasury Attach to Form 1040 or 1040-SR. Internal Revenue Service Go to www.irs.gov/Form 1040 for instructions and the latest information. Attachment Sequence No 01 Name(s) shown on Form 1040 or 1040-SR Your social security number At any time during 2019, did you receive, sell, send, exchange, or otherwise acquire any financial interest in any virtual currency? No Part 1 Additional Income Taxable refunds, credits, or offsets of state and local income taxes 2a Alimony received 2a Date of original divorce or separation agreement (see instructions) Business income or loss). Attach Schedule C. 4 Other gains or losses). Attach Form 4797 Rental real estate, royalties, partnerships, S corporations, trusts, etc. Attach Schedule E. Farm income or loss). Attach Schedule F 7 Unemployment compensation 7 8 Other income. List type and amount Combine lines 1 through 8. Enter here and on Form 1040 or 1040-SR, line 7a Part II Adjustments to Income 10 Educator expenses 10 11 Certain business expenses of reservists, performing artists, and foe-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 15 Self-employed SEP, SIMPLE, and qualified plans 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 20 Student loan interest deduction 20 21 Tuition and fees. Attach Form 8917 21 22 Add lines 10 through 21. These are your adjustments to income. Enter here and on Form 1040 or 1040-SR, line 8a 22 For Paperwork Reduction Act Notice, see your tax return instructions. Schedule 1 (Form 1040 or 1040-SR) 2019 8 9 14 15 19 Cat No. 71479F 1040 Department of the Treasury-Internal Revenue Service (99) U.S. Individual Income Tax Return 2019 OMB No 1545-0074 RS Use Only - Do not write or staple in this space Filing Status Single Married filing jointly Married filing separately (MFS) Head of household (HOH) Qualifying widower) (OW) Check only one box If you checked the MFS box, enter the name of spouse. If you checked the HOH or GW box, enter the child's name if the qualifying person is a child but not your dependent. Your first name and middle initial Last name Your social security number if joint return, spouse's first name and middle initial Last name Spouse's social security number Home address (number and street). If you have a P.O. box, see instructions. Apt.no Presidential Election Campaign Check here if you, or your spouse of filing jointly, want $3 to go to this fund. City, town or post office, state, and ZIP code. If you have a foreign address, also complete spaces below (see instructions). Checking a box below will not change your tax or refund. You Spouse Foreign country name Foreign province/state county Foreign postal code of more than four dependents, see instructions and here Standard Someone can claim: You as a dependent Your spouse as a dependent Deduction Spouse itemizes on a separate return or you were a dual-status alien Age/Blindness You Were born before January 2, 1955 Are blind Spouse: Was born before January 2, 1956 is blind Dependents (see instructions): (2) Social security number (3) Relationship to you (4) il qualities for me instructions (1) Frame Last name Child tax credit Credit for other dependents 1 2a 2b Ja 3b 4b 4a 40 5b 6 1 Wages, salaries, tips, etc. Attach Forms) W-2 20 Tax-exempt interest b Taxable interest. Attach Sch. Bif required 3a Qualified dividends Standard b Ordinary dividends. Altach Sch. Bif required Deduction for 4 IRA distributions. b Taxable amount Single or Married Ning sepewiely Pensions and annuities 40 d Taxable amount $12,200 5a Social security benefits 5a b Taxable amount Married ling 6 jointly or Qualifying Capital gain or loss). Attach Schedule Dif required. If not required, check here widowleri $24.400 7a Other income from Schedule 1, line 9 Head of b Add lines 1, 2, 3, 4, 4, 5, 6, and 7a. This is your total income household 8a Adjustments to income from Schedule 1, line 22 $18,350 you checked b Subtract line Ba from line 7b. This is your adjusted gross income any box under 9 Standard Standard deduction or itemized deductions from Schedule A) 9 Deduction 10 Qualified business income deduction. Attach Form 8995 or Form 8996-A see instruction 11a Add lines 9 and 10 b Taxable income. Subtract line 11a from line 8b. If zero or less, enter-O- For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions. Cat No. 113200 7a 7b Ba Bb 10 11b Form 1040 2018) Page 2 15 17 Form 1040 (2019) 12a Tax (see inst) Check if any from Forms 1 8814 2 4972 3 12a b Add Schedule 2line 3, and line 12a and enter the total 13a Child tax credit or credit for other dependents 13a b Add Schedule 3, line 7, and line 13a and enter the total 13b 14 Subtract line 13b from line 12b. If zero or less, enter-O- 14 15 Other taxes, including self-employment tax, from Schedule 2line 10 16 Add lines 14 and 15. This is your total tax. 16 17 Federal income tax withheld from Forms W-2 and 1099 you have a 18 Other payments and refundable credits: qualifying child & Earned income credit (EIC). 18a attach Sch. EIC you have b Additional child tax credit. Attach Schedule 8812 18b nortable American opportunity credit from Form 8863, line 8 combat pay, see 18C Instructions d Schedule 3, line 14 18d e Add lines 18a through 18d. These are your total other payments and refundable credits 18e 19 Add lines 17 and 18e. These are your total payments 19 Refund 20 If line 19 is more than line 16, subtract line 16 from line 19. This is the amount you overpaid 20 21a Amount of line 20 you want refunded to you. If Form 8888 is attached, check here 21a Direct deposit? Routing number Type: Checking See Instructions Savings d Account number 22 Amount of line 20 you want applied to your 2020 estimated tax 22 Amount Amount you owe. Subtract line 19 from line 16. For details on how to pay, see instructions 23 You Owe 24 Estimated tax penalty (see instructions) 24 Third Party Do you want to allow another person (other than your paid preparer) to discuss this return with the IRS? See instructions. Yes. Complete below. Designee No Other than Designee's Phone Personal identification paid prepare name no number (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 correct, and complete. Declaration of prepare fother than taxpayer) is based on all information of which preparer has any knowledge Here Your signature Date Your occupation If the IRS sent you an identity Protection PIN, enter it here Joint return? (see inst.) See instructions Spouse's signature. If a joint return, both must sign Date Spouse's occupation If the IRS sert your spouse an Keep a copy for Identity Protection PIN enter it here your records (see inst.) Phone no Email address Preparer's name Preparer's signature Date PTIN Check it: Paid 3rd Party Designe Preparer Firm's name Phone no Use Only Self-employed Firm's address Firm's EIN Go to www.rs.gov/Form 1040 for instructions and the latest information Form 1040 2019 SCHEDULEB (Form 1040 or 1040-SRI Interest and Ordinary Dividends Go to www.irs.gov/Schedule for instructions and the latest information Attach to Form 1040 or 1040-SR. Department of the Trainy Intemal Revenue Service Names shown on retum OMB No 1545-0014 2019 Sequence No 08 Your social security number form Part I 1 List name of payer. If any interest is from a seller-financed mortgage and the Amount buyer used the property as a personal residence, see the instructions and list this Interest interest first. Also, show that buyer's social security number and address (See instructions and the instructions for Forms 1040 and 1040-SR, line 26) Note: If you received a Form 1 1099-INT, Form 1000 GID, substitute statement from a brokerage firm t the firm's name as the payer and enter the total interest shown on that 2 Add the amounts on line 1 2 3 Excludable interest on series EE and I U.S. savings bonds issued after 1989 Attach Form 8815 3 4 Subtract line 3 from line 2. Enter the result here and on Form 1040 or 1040-SR. line 25 Note: If line 4 is over $1,500, you must complete Part III, Amount Part II 5 List name of payer Ordinary Dividends See instructions and the instructions for Forms 1040 and 1040-SA line 36 5 Note: If you olved a Form 1099-DIV substitute statement from list the firm's name as the payer and enter the ordinary dividends shown 6 Add the amounts on line 5. Enter the total here and on Form 1040 or 1040-SR. on that form. line 3b Note: If line 6 is over $1,500, you must complete Part III. Part III You must complete this part if you (a) had over $1,500 of taxable interest or ordinary dividends: (b) had a foreign account; or (c) received a distribution from, or were a grantor of, or a transferor to a foreign trust Yes No Foreign 7a At any time during 2019, did you have a financial interest in or signature authority over a financial Accounts account (such as a bank account, securities account, or brokerage account) located in a foreign and Trusts country? See instructions... Caution If "Yes." are you required to file FinCEN Form 114. Report of Foreign Bank and Financial required, failure Accounts (FBAR) to report that financial interest or signature authority? See FinCEN Form 114 to fle FinCEN and its instructions for filing requirements and exceptions to those requirements Form 114 may b If you are required to file FinCEN Form 114, enter the name of the foreign country where the result in substantial financial account is located penalties. See 8 During 2019. did you receive a distribution from, or were you the grantor of, or transferorto, a Instructions foreign trust? If "Yes." you may have to file Form 3520. See instructions For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No 17146N Schedule B (Form 1040 or 1040-SR, 2019 a brokerage fem 2018 Form 1040_Line Lla 6. } 9. Qualified Dividends and Capital Gain Tax Worksheet-Line 11a Keep for Your Records Before you begin: See the earlier instructions for line 1 la to see if you can use this worksheet to figure your tax. Before completing this worksheet.complete Form 1040 through line 10 If you don't have to file Schedule D and you received capital gan disinibutions, be sure you checked the box on line 13 of Schedule 1. 1. Enter the amount from Form 1040, line 10. However, if you are filing Form 2555 or 2555-EZ (relating to foreign earned income), enter the amount from line 3 of the Foreign Earned Income Tax Worksheet 2. Enter the amount from Form 1040, line 3a" 3. Are you filing Schedule ? Yes. Enter the smaller of line 15 or 16 of Schedule D. If either line 15 or 16 is blank or a loss, enter-0- No. Enter the amount from Schedule 1. line 13 4. Add lines 2 and 3 4. If filing Form 4952 (used to figure investment interest expense deduction), enter any amount from line 4g of that form. Otherwise, enter-O. 5. Subtract line 5 from line 4. If zero or less, enter-O- 7. Subtract line 6 from line 1. If zero or less, enter-O- 8. Enter: $38.600 if single or married filing separately. $77.200 if married filing jointly or qualifying widower). S51.700 if head of household. Enter the smaller of line 1 or line 8 9. 10. Enter the smaller of line 7 or line 9 10. 11. Subtract line 10 from line 9. This amount is taxed at 0% 11. 12. Enter the smaller of line 1 or line 6 13. Enter the amount from line 11 13. 14. Subtract line 13 from line 12 14. 15. Enter: $425.800 if single $239,500 if married filing separately, S479.000 if married filing jointly or qualifying widower), 15. $452,400 if head of household 16. Enter the smaller of line 1 or line 15 16. 17. Add lines 7 and 11 17. 18. Subtract line 17 from line 16. If zero or less, enter -0. I 19. Enter the smaller of line 14 or line 18 19. 20. Multiply line 19 by 15% (0.15) 21. Add lines 11 and 19 21. 22. Subtract line 21 from line 12 22 23. Multiply line 22 by 20% (0.20) 23. 24. Figure the tax on the amount on line 7. If the amount on line 7 is less than 100,000, use the Tax Table to figure the tax. If the amount on line 7 is $100,000 or more, use the Tax Computation Worksheet ... 24. 25. Add lines 20,23 and 24 25. 26. Figure the tax on the amount on line 1. If the amount on line 1 is less than $100.000, use the Tax Table to figure the tax. If the amount on line 1 is $100,000 or more, use the Tax Computation Worksheet 26. 27. Tax on all taxable income. Enter the smaller of line 25 er 26. Also include this amount on the entry space on Form 1040, linella. If you are filing Form 2555 or 2555-EZ don't enter this amount on the entry space on Form 1040, line Ila. Instead, enter it on line 4 of the Foreign Earned Income Tax Worksheet 27. if you are filing Form 2555 or 2555-EZ, see the footnote in the Foreigo Earned Income Tax Worksheet before completing this line Need more information or forms? Visit IRS gov. -40- Alexander Smith and his wife Alison are married and file a joint tax return for 2019. 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 pilot's 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 Sean's wealthy grandfather as apprentices in his business. The Shirker's 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 Shirier 261-45-1212 03/31/2001 Sean Shirker 546-78-1235 06/01/2000 Trask Shirker 10/21/2012 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 Smith's tax forms was interest from State of Florida bonds of $145.00 Alexander also received a Form W-2, Form 1099-INT, and Form 1099-DIV that you should have downloaded in Step 1 above. 2018 CORRECTED (if checked) PAYER'S name Street address, city or town, state or province, country, ZIP Payer's RTN (optional OMB No 1545-0112 or foreign postal code, and telephone no. Orlando National Bank Interest 1 Interest income 9871 Disney Way Income 1,640.26 Orlando, FL 32801 Form 1099-INT 2 Early withdrawal penalty 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 investment expenses This is important tax $ information and is Alexander T. Smith being furnished to the 6 Foreign tax paid 7 Foreign country or U.S. possession IRS. If you are Street address including apt. no.) required to file a 1234 Buena Vista Drive 8 Tax-exempt interest 9 Specified private activity bond return, a negligence penalty or other sanction may be City or town, state or province, country, and ZIP or foreign postal code imposed on you if Orlando, FL 32830 10 Market discount 11 Bond premium this income is taxable and the IRS determines that it has FATCA filings $ not been reported requirement 12 Bond premium on Treasury obligation 13 Bond premium on ta emot bord $ $ Account number (se instructions) 14 Tax-exempt and tax credit 15 Stato 16 State identification no. 17 State tax withhold bond CUSIP no Form 1099-INT (keep for your records) www.irs.gow Form1099INT Department of the Treasury - Internal Revenue Service CORRECTED (if checked) PAYER'S name, street address, city or town, state or province, country, ZIP 1a Total ordinary dividends OMB No. 1545-0110 or foreign postal code, and telephone no 1,321.00 Disney Parking Corporation 2018 Dividends and 1b Qualified dividends Distributions 1500 Reams Rd. Lake Buena Vista, FL 32830 1,100.00 $ Form 1099-DIV 2a Total capital gain distr 2b Unrecap. Soc. 1250 gain Copy B $ $ PAYER'S TIN RECIPIENT'S TIN For Recipient 2c Section 1202 gain 2d Collectibles (2896) gain 57-4443344 266-34-1967 $ RECIPIENT'S name 3 Nondividend distributions4 Federal income tax withheld $ Allison Smith $ 100.00 This is important tax information and is 5 Section 199A dividends 6 Investment expenses being furnished to Street address including apt. no.) $ $ the IRS. If you are required to file a 1234 Buena Vista Drive 7 Foreign tax paid & Foreign country or U.S. Posion return, a negligence penalty or other sanction may be City or town, state or province, country, and ZIP or foreign postal code imposed on you it this income is taxable Orlando FL 32830 Cash liquidation distributions 10 Noncash liquidation distributor and the IRS $ determines that it has FATCA Riing 11 Exempt Interest dividends 12 Specified private activity not been reported requirement bond interest dividends $ Account numbers instructions) 13 State 14 State identification na 15 State tax withheld ol Form 1099-DIV (keep for your records) www.irs.gov/Form10990IV Department of the Treasury - Internal Revenue Service a Employee's social security number 266-15-1966 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, Visit the IRS website at OMB No 1545-0008 FAST! Use ne-file www.rs.gowefile 1 Wages, tips, other compensation 2 Federal income tax withheld 65,895.00 6,010.00 3 Social security wages 4 Social security tax withheld 69, 167.00 4,288.35 5 Medicare wages and tips 6 Medicare tax withheld 69,167.00 1,002.92 7 Social security tips 8 Allocated tips d Control number 9 Verification code 10 Dependent care benefits Sufl. 11 Nonqualified plans e Employee's first name and initial Last name Alexander T. Smith 1234 Buena Vista Drive Orlando, FL 32830 12a See instructions for box 12 D 3,272.00 12b 13 ay pay 14 Other 120 12d 1 Employee's address and ZIP code 15 Sute Employer's state ID number FL 16 State wages, tips, etc. 17 State income tax 18 Local wages, tips, etc. 19 Local income tax 20 Locality W-2 Wage and Tax Form Statement Copy B-To Be Filed With Employee's FEDERAL Tax Return. This information is being furnished to the Internal Revenue Service. Department of the Treasury -- Internal Revenue Service 2018 Yes 1 1 3 3 4 5 6 5 6 SCHEDULE 1 OMB No. 1545-0074 (Form 1040 or 1040-SR) Additional Income and Adjustments to Income 2019 Department of the Treasury Attach to Form 1040 or 1040-SR. Internal Revenue Service Go to www.irs.gov/Form 1040 for instructions and the latest information. Attachment Sequence No 01 Name(s) shown on Form 1040 or 1040-SR Your social security number At any time during 2019, did you receive, sell, send, exchange, or otherwise acquire any financial interest in any virtual currency? No Part 1 Additional Income Taxable refunds, credits, or offsets of state and local income taxes 2a Alimony received 2a Date of original divorce or separation agreement (see instructions) Business income or loss). Attach Schedule C. 4 Other gains or losses). Attach Form 4797 Rental real estate, royalties, partnerships, S corporations, trusts, etc. Attach Schedule E. Farm income or loss). Attach Schedule F 7 Unemployment compensation 7 8 Other income. List type and amount Combine lines 1 through 8. Enter here and on Form 1040 or 1040-SR, line 7a Part II Adjustments to Income 10 Educator expenses 10 11 Certain business expenses of reservists, performing artists, and foe-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 15 Self-employed SEP, SIMPLE, and qualified plans 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 20 Student loan interest deduction 20 21 Tuition and fees. Attach Form 8917 21 22 Add lines 10 through 21. These are your adjustments to income. Enter here and on Form 1040 or 1040-SR, line 8a 22 For Paperwork Reduction Act Notice, see your tax return instructions. Schedule 1 (Form 1040 or 1040-SR) 2019 8 9 14 15 19 Cat No. 71479F 1040 Department of the Treasury-Internal Revenue Service (99) U.S. Individual Income Tax Return 2019 OMB No 1545-0074 RS Use Only - Do not write or staple in this space Filing Status Single Married filing jointly Married filing separately (MFS) Head of household (HOH) Qualifying widower) (OW) Check only one box If you checked the MFS box, enter the name of spouse. If you checked the HOH or GW box, enter the child's name if the qualifying person is a child but not your dependent. Your first name and middle initial Last name Your social security number if joint return, spouse's first name and middle initial Last name Spouse's social security number Home address (number and street). If you have a P.O. box, see instructions. Apt.no Presidential Election Campaign Check here if you, or your spouse of filing jointly, want $3 to go to this fund. City, town or post office, state, and ZIP code. If you have a foreign address, also complete spaces below (see instructions). Checking a box below will not change your tax or refund. You Spouse Foreign country name Foreign province/state county Foreign postal code of more than four dependents, see instructions and here Standard Someone can claim: You as a dependent Your spouse as a dependent Deduction Spouse itemizes on a separate return or you were a dual-status alien Age/Blindness You Were born before January 2, 1955 Are blind Spouse: Was born before January 2, 1956 is blind Dependents (see instructions): (2) Social security number (3) Relationship to you (4) il qualities for me instructions (1) Frame Last name Child tax credit Credit for other dependents 1 2a 2b Ja 3b 4b 4a 40 5b 6 1 Wages, salaries, tips, etc. Attach Forms) W-2 20 Tax-exempt interest b Taxable interest. Attach Sch. Bif required 3a Qualified dividends Standard b Ordinary dividends. Altach Sch. Bif required Deduction for 4 IRA distributions. b Taxable amount Single or Married Ning sepewiely Pensions and annuities 40 d Taxable amount $12,200 5a Social security benefits 5a b Taxable amount Married ling 6 jointly or Qualifying Capital gain or loss). Attach Schedule Dif required. If not required, check here widowleri $24.400 7a Other income from Schedule 1, line 9 Head of b Add lines 1, 2, 3, 4, 4, 5, 6, and 7a. This is your total income household 8a Adjustments to income from Schedule 1, line 22 $18,350 you checked b Subtract line Ba from line 7b. This is your adjusted gross income any box under 9 Standard Standard deduction or itemized deductions from Schedule A) 9 Deduction 10 Qualified business income deduction. Attach Form 8995 or Form 8996-A see instruction 11a Add lines 9 and 10 b Taxable income. Subtract line 11a from line 8b. If zero or less, enter-O- For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions. Cat No. 113200 7a 7b Ba Bb 10 11b Form 1040 2018) Page 2 15 17 Form 1040 (2019) 12a Tax (see inst) Check if any from Forms 1 8814 2 4972 3 12a b Add Schedule 2line 3, and line 12a and enter the total 13a Child tax credit or credit for other dependents 13a b Add Schedule 3, line 7, and line 13a and enter the total 13b 14 Subtract line 13b from line 12b. If zero or less, enter-O- 14 15 Other taxes, including self-employment tax, from Schedule 2line 10 16 Add lines 14 and 15. This is your total tax. 16 17 Federal income tax withheld from Forms W-2 and 1099 you have a 18 Other payments and refundable credits: qualifying child & Earned income credit (EIC). 18a attach Sch. EIC you have b Additional child tax credit. Attach Schedule 8812 18b nortable American opportunity credit from Form 8863, line 8 combat pay, see 18C Instructions d Schedule 3, line 14 18d e Add lines 18a through 18d. These are your total other payments and refundable credits 18e 19 Add lines 17 and 18e. These are your total payments 19 Refund 20 If line 19 is more than line 16, subtract line 16 from line 19. This is the amount you overpaid 20 21a Amount of line 20 you want refunded to you. If Form 8888 is attached, check here 21a Direct deposit? Routing number Type: Checking See Instructions Savings d Account number 22 Amount of line 20 you want applied to your 2020 estimated tax 22 Amount Amount you owe. Subtract line 19 from line 16. For details on how to pay, see instructions 23 You Owe 24 Estimated tax penalty (see instructions) 24 Third Party Do you want to allow another person (other than your paid preparer) to discuss this return with the IRS? See instructions. Yes. Complete below. Designee No Other than Designee's Phone Personal identification paid prepare name no number (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 correct, and complete. Declaration of prepare fother than taxpayer) is based on all information of which preparer has any knowledge Here Your signature Date Your occupation If the IRS sent you an identity Protection PIN, enter it here Joint return? (see inst.) See instructions Spouse's signature. If a joint return, both must sign Date Spouse's occupation If the IRS sert your spouse an Keep a copy for Identity Protection PIN enter it here your records (see inst.) Phone no Email address Preparer's name Preparer's signature Date PTIN Check it: Paid 3rd Party Designe Preparer Firm's name Phone no Use Only Self-employed Firm's address Firm's EIN Go to www.rs.gov/Form 1040 for instructions and the latest information Form 1040 2019 SCHEDULEB (Form 1040 or 1040-SRI Interest and Ordinary Dividends Go to www.irs.gov/Schedule for instructions and the latest information Attach to Form 1040 or 1040-SR. Department of the Trainy Intemal Revenue Service Names shown on retum OMB No 1545-0014 2019 Sequence No 08 Your social security number form Part I 1 List name of payer. If any interest is from a seller-financed mortgage and the Amount buyer used the property as a personal residence, see the instructions and list this Interest interest first. Also, show that buyer's social security number and address (See instructions and the instructions for Forms 1040 and 1040-SR, line 26) Note: If you received a Form 1 1099-INT, Form 1000 GID, substitute statement from a brokerage firm t the firm's name as the payer and enter the total interest shown on that 2 Add the amounts on line 1 2 3 Excludable interest on series EE and I U.S. savings bonds issued after 1989 Attach Form 8815 3 4 Subtract line 3 from line 2. Enter the result here and on Form 1040 or 1040-SR. line 25 Note: If line 4 is over $1,500, you must complete Part III, Amount Part II 5 List name of payer Ordinary Dividends See instructions and the instructions for Forms 1040 and 1040-SA line 36 5 Note: If you olved a Form 1099-DIV substitute statement from list the firm's name as the payer and enter the ordinary dividends shown 6 Add the amounts on line 5. Enter the total here and on Form 1040 or 1040-SR. on that form. line 3b Note: If line 6 is over $1,500, you must complete Part III. Part III You must complete this part if you (a) had over $1,500 of taxable interest or ordinary dividends: (b) had a foreign account; or (c) received a distribution from, or were a grantor of, or a transferor to a foreign trust Yes No Foreign 7a At any time during 2019, did you have a financial interest in or signature authority over a financial Accounts account (such as a bank account, securities account, or brokerage account) located in a foreign and Trusts country? See instructions... Caution If "Yes." are you required to file FinCEN Form 114. Report of Foreign Bank and Financial required, failure Accounts (FBAR) to report that financial interest or signature authority? See FinCEN Form 114 to fle FinCEN and its instructions for filing requirements and exceptions to those requirements Form 114 may b If you are required to file FinCEN Form 114, enter the name of the foreign country where the result in substantial financial account is located penalties. See 8 During 2019. did you receive a distribution from, or were you the grantor of, or transferorto, a Instructions foreign trust? If "Yes." you may have to file Form 3520. See instructions For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No 17146N Schedule B (Form 1040 or 1040-SR, 2019 a brokerage fem 2018 Form 1040_Line Lla 6. } 9. Qualified Dividends and Capital Gain Tax Worksheet-Line 11a Keep for Your Records Before you begin: See the earlier instructions for line 1 la to see if you can use this worksheet to figure your tax. Before completing this worksheet.complete Form 1040 through line 10 If you don't have to file Schedule D and you received capital gan disinibutions, be sure you checked the box on line 13 of Schedule 1. 1. Enter the amount from Form 1040, line 10. However, if you are filing Form 2555 or 2555-EZ (relating to foreign earned income), enter the amount from line 3 of the Foreign Earned Income Tax Worksheet 2. Enter the amount from Form 1040, line 3a" 3. Are you filing Schedule ? Yes. Enter the smaller of line 15 or 16 of Schedule D. If either line 15 or 16 is blank or a loss, enter-0- No. Enter the amount from Schedule 1. line 13 4. Add lines 2 and 3 4. If filing Form 4952 (used to figure investment interest expense deduction), enter any amount from line 4g of that form. Otherwise, enter-O. 5. Subtract line 5 from line 4. If zero or less, enter-O- 7. Subtract line 6 from line 1. If zero or less, enter-O- 8. Enter: $38.600 if single or married filing separately. $77.200 if married filing jointly or qualifying widower). S51.700 if head of household. Enter the smaller of line 1 or line 8 9. 10. Enter the smaller of line 7 or line 9 10. 11. Subtract line 10 from line 9. This amount is taxed at 0% 11. 12. Enter the smaller of line 1 or line 6 13. Enter the amount from line 11 13. 14. Subtract line 13 from line 12 14. 15. Enter: $425.800 if single $239,500 if married filing separately, S479.000 if married filing jointly or qualifying widower), 15. $452,400 if head of household 16. Enter the smaller of line 1 or line 15 16. 17. Add lines 7 and 11 17. 18. Subtract line 17 from line 16. If zero or less, enter -0. I 19. Enter the smaller of line 14 or line 18 19. 20. Multiply line 19 by 15% (0.15) 21. Add lines 11 and 19 21. 22. Subtract line 21 from line 12 22 23. Multiply line 22 by 20% (0.20) 23. 24. Figure the tax on the amount on line 7. If the amount on line 7 is less than 100,000, use the Tax Table to figure the tax. If the amount on line 7 is $100,000 or more, use the Tax Computation Worksheet ... 24. 25. Add lines 20,23 and 24 25. 26. Figure the tax on the amount on line 1. If the amount on line 1 is less than $100.000, use the Tax Table to figure the tax. If the amount on line 1 is $100,000 or more, use the Tax Computation Worksheet 26. 27. Tax on all taxable income. Enter the smaller of line 25 er 26. Also include this amount on the entry space on Form 1040, linella. If you are filing Form 2555 or 2555-EZ don't enter this amount on the entry space on Form 1040, line Ila. Instead, enter it on line 4 of the Foreign Earned Income Tax Worksheet 27. if you are filing Form 2555 or 2555-EZ, see the footnote in the Foreigo Earned Income Tax Worksheet before completing this line Need more information or forms? Visit IRS gov. -40