Specifically, you must address the following rubric criteria:

-Compare three tax positions using the table provided.

-Summarize the features of each of the three tax positions.

-Identify your chosen clients tax position.

-Explain the characteristics of the client profile you selected to use in the Tax Organizer.

-Complete the Tax Organizer for the chosen tax position. (Use only the information provided in the client profile. )

-Explain tax planning opportunities based on the completed tax organizer.

List several bulleted points to consider.

Tax Client #2 Alexander Lawson

Age	61
Occupation	Teacher
Primary Residence	1667 Crossroads Ct, Laughlin, NV 89029	Owned; mortgage
Secondary Residence	N/A
Business Owner	N/A
Property Ownership	1667 Crossroads Ct, Laughlin, NV 89029
Marital Status	Married
Spouses Legal Name	Susan Lawson
Spouses Preferred Pronoun	She
Spouses Age	59
Spouses Occupation	Teacher
Dependent(s) (# - Relationship) (Name/Age/SSN)	1 Susans Mother	Ana Alvarez (Age 83) (***-**-1115)
Income Streams	W2
Alexander and Susan Lawson are married and have no children. Susans mother, Ana Alvarez, had been living in their care for over three years since she was no longer able to care for herself on her own. Ana is a U.S. permanent resident and earns no income in the United States or abroad. Both Alexander and Susan are teachers at the local elementary school. Alexander teaches 4th grade and Susan teaches 1st grade. They are active participants in the school's after-care program and summer camp. Client 2 Details They provide Form 1098 reporting $6,805 in mortgage interest and $2,199 in mortgage insurance premiums for their primary residence. They report paying $3,355 in real estate taxes for the year on their primary residence. They paid $600 toward co-pays for Anas visits to the doctor. Alexander provided receipts of $1,010 for books, supplies, and supplementary materials for his classroom. Susan provided receipts of $495 for books, supplies, and supplementary materials for her classroom. General sales tax paid was $964.

Client 2 W2

Alexanders W2 contained information in the following boxes:

Wages (box 1)	$39,405
Federal W/H (box 2)	$5,516
Social Security Wages (box 3)	$39,405
Social Security W/H (box 4)	$2,443
Medicare Wages (box 5)	$39,405
Medicare W/H (box 6)	$571

Susans W2 contained information in the following boxes:

Wages (box 1)	$52,005
Federal W/H (box 2)	$7,200
Social Security Wages (box 3)	$52,005
Social Security W/H (box 4)	$3,224
Medicare Wages (box 5)	$52,005