Tax Return Problem 3 During 2017, Jason and Vicki Hurting, who are married with two children, had the following tax information. Jason owns sa landscaping business, and Vicki works as a sales executive for a manufacturing business.

Jason (SSN 412-34-5670) and Vicki (SSN 412-34-5671) reside at 123 Bate Street, Bright.AL 36116.

Both children are under the age of 17:

Jason Jr. (412-34-5672) date of birth 7/20/09

Catlin (412-34-5673) date of birth 1/08/13

Vicki's W-2 information is as follows:

Wages	94,000
Federal withholding	22,000
Social security wages	94,000
Social security withholding	5,828
Medicare withholding	1,363
State withholding	4,700
Other income:
1099-G Alabama state tax refund is taxable because $4,700 was deducted on last year's return	423
1099-INT First Bank of Alabama	225
1099-DIV IBM. Inc.Ordinary dividends	125
Qualified dividends	125

The following information is for Jason's landscaping business:

Revenue	$153,000
Wages	41,600
Payroll tax	3,182
Cell phone charge	425
Assets ( 179 elected)
Item	Date Purchased	Business Use Amount	Percentage
Truck (100% business)	2/05/2017	28,000	100
Mower 1	3/08/2017	12,000	100
Mower 2	3/08/2017	3,400	100
Equipment	6/25/2017	1,595	100

The truck was over 6,000 1bs.

The Hurtings had the following itemized deductions:

State income tax withholding (from above)	4,700
Real estate tax	2,100
Personal property tax	425
Mortgage interest	8,300
Charitable contributions	2,400

The Hurtings made four federal estimated payments of $3,000 each on their due dates. Prepare Form 1040 for the Hurtings for 2017. You will need Form 1040, Schedule A, Schedule C, Form 4562, and Schedule SE. The Hurtings had qualifying health care coverage at all times during the tax year