The images attached are what I need to put these numbers on. How/where do I put the revenues, business expenses in the tax form? Ignore the DO NOT FILE. I just need to know where these numbers are suppose to go on the tax return

Accounting problem pt 4:

Diana Cohen is an architect and received the following revenue during the year (she uses the cash method of accounting).

Consulting revenue reported to her on a Form 1099-MISC, Box 7

High-end Retail $52,000

Strategic Solutions $26,750

Board of director compensation reported to her on a Form 1099-MISC, Box 7

Natural Sunshine, Inc. $8,500

In each of these self-employment endeavors, Diana is an active participant, and both activities are considered specified service trades or businesses for purposes of the Qualified Business Income Deduction. Assume both activities qualify as a trade or business.

During the year, Diana paid the following business expenses for each activity:

Consultant-related:

Airfare $5,900

Hotels $4,450

Meals $6,390

Parking $620

Office Expenses $7,825

Office Rent $10,800

Utilities $10,018

Board of Director-related:

Meals $496

Hotel $900

Form 1040 (2018) Page 2 116,500. 1 ,170. 1 18,685. 1 NO60. FILES 5a 150, 405. 150,405. 61,525. 88,880. 8, 418. BAA For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions. FD1A0112L 01/08/19 Form 1040 (2018) Attach Form(s) 1 Wages, salaries, tips, etc. Attach Form(s) W-2.... W-2. Also attach Form(s) W-2G 2a Tax-exempt interest ....... 2a 1 1 2,680. b Taxable interest..... 2b and 1099-R if tax was withheld. 3a Qualified dividends. 16,685. b Ordinary dividends.. 3b 4a IRAs, pensions, and annuities 4a b Taxable amount. ... 5a Social security benefits b Taxable amount..... 6 Total income. Add lines 1 through 5. Add any amount from Schedule 1, line 22 14,050... 7 Adjusted gross income. If you have no adjustments to income, enter the amount from Standard line 6; otherwise, subtract Schedule 1, line 36, from line 6...... Deduction for - 8 Standard deduction or itemized deductions (from Schedule A).......... Single or married filing 9 Qualified business income deduction (see instructions)........... separately, $12,000 10 Taxable income. Subtract lines 8 and 9 from line 7. If zero or less, enter -0- Married filing 11 a Tax (see inst.) 1 8,418. (check if any from: 1 Form(s) 8814 jointly or 2 Form 4972 30. Qualifying widow(er), b Add any amount from Schedule 2 and check here...... $24,000 12 a Child tax credit/credit for other dependents 4,500. Head of b Add any amount from Schedule 3 and check here....... household, $18,000 13 Subtract line 12 from line 11. If zero or less, enter .0.. 14 Other taxes. Attach Schedule 4... If you checked any 15 Total tax. Add lines 13 and 14......... 1 box under 16 Federal income tax withheld from Forms W-2 and 1099 16 Standard 17 Refundable credits: a EIC (see inst.) deduction, see b Sch. 8812 c Form 8863 instructions. Add any amount from Schedule 5 18 Add lines 16 and 17. These are your total payments ......... Refund 19 If line 18 is more than line 15, subtract line 15 from line 18. This is the amount you overpaid......... 20 a Amount of line 19 you want refunded to you. If Form 8888 is attached, check here. O 20a Direct deposit? b Routing number......... XXXXXXXXXX c Type: Checking Savings See instructions. d Account number........XXXXXXXXXXXXXXXXXXXXXXXX 21 Amount of line 19 you want applied to your 2019 estimated tax....... 21 Amount You Owe 22 Amount you owe. Subtract line 18 from line 15. For details on how to pay, see instructions 23 Estimated tax penalty (see instructions)......... 23 Go to www.irs.gov/Form1040 for instructions and the latest information. 4,500. 3,918. 15 3 2 ,918. 0,970. 20,970. 17,052. 17,052. Form 1040 (2018) 2018 14 14 17 SCHEDULE 1 OMB No. 1545-0074 (Form 1040) Additional Income and Adjustments to Income Attach to Form 1040. Department of the Treasury Attachment Internal Revenue Service Go to www.irs.gov/Form 1040 for instructions and the latest information. Sequence No. 01 Name(s) shown on Form 1040 Your social security number Joseph A and Diana P Cohen 598-94-2583 Additional 1-9b Reserved 1-96 Income 10 Taxable refunds, credits, or offsets of state and local income taxes.......... 10 600. 11 Alimony received...... 11 12 Business income or loss). Attach Schedule C or C-EZ............................. 13 Capital gain or loss). Attach Schedule D if required. If not required, check here.. 1 13, 450. Other gains or losses). Attach Form 4797.. 15a Reserved 15b 16a Reserved ................................. ............. 16b 17 Rental real estate, royalties, partnerships, S corporations, trusts, etc. Attach Schedule E. 18 Farm income or (loss). Attach Schedule F. 18 19 Unemployment compensation................. 19 20a Reserved 20b Other income. List type and amount ------- --- - - - - - Combine the amounts in the far right column. If you don't have any adjustments to income, enter here and include on Form 1040, line 6. Otherwise, go to line 23. 14,050. Ohne 25.......... 22 Adjustments23 Educator expenses.... 23 to Income 24 Certain business expenses of reservists, performing artists, and fee-basis government officials. Attach Form 2106... 25 Health savings account deduction. Attach Form 8889...... 26 Moving expenses for members of the Armed Forces. Attach Form 3903........ 27 Deductible part of self-employment tax. Attach Schedule SE......... 28 Self-employed SEP, SIMPLE, and qualified plans......... 29 Self-employed health insurance deduction ........ 30 Penalty on early withdrawal of savings....... 31a Alimony paid b Recipient's SSN 32 IRA deduction. 33 Student loan interest deduction. .... 34 Reserved 35 Reserved ........... ................. ....... 35 36 Add lines 23 through 35. .......... BAA For Paperwork Reduction Act Notice, see your tax return instructions. Schedule 1 (Form 1040) 2018 21 22 24 [DO NOT 36 2018 SCHEDULE A Itemized Deductions OMB NO. 145.0074 (Form 1040) Go to www.irs.gov/Schedule A for instructions and the latest information. Department of the Treasury Attach to Form 1040. Internal Revenue Service (99) Caution: If you are claiming a net qualified disaster loss on Form 4684, see the instructions for line 16. Attachment Sequence No. 07 Name(s) shown on Form 1040 Your social security number Joseph A and Diana P Cohen 598-94-2583 Medical Caution: Do not include expenses reimbursed or paid by others. and 1 Medical and dental expenses (see instructions) . 4,600. Dental Expenses 2 Enter amount from Form 1040, line 7. 2 150,405. 3 Multiply line 2 by 7.5% (0.075).... ............. 11,280. 4 Subtract line 3 from line 1. If line 3 is more than line 1, enter -- Taxes You 5 State and local taxes. Paid a State and local income taxes or general sales taxes. You may include either income taxes or general sales taxes on line 5a, but not both. If you elect to include general sales taxes instead of income taxes, check this box.... || 5a 4,660. b State and local real estate taxes (see instructions) 7,525. c State and local personal property taxes... 2,250. d Add lines 5a through 5c. 5d 14,435. e Enter the smaller of line 5d or $10.000 ($5,000 if married filing separately) 5e 10.000. 6 Other taxes. List type and amount 10,000. Interest You Paid Caution: Your mortgage interest deduction may be limited (see instructions). 7 Add lines 5e and 6.... 8 Home mortgage interest and points. If you didn't use all of your home mortgage loan(s) to buy, build, or improve your home, see instructions and check this box. a Home mortgage interest and points reported to you on Form 1098. b Home mortgage interest not reported to you on Form 1098. If paid to the person from whom you bought the home, see instructions and show that person's name, identifying no and address 4.150. --- - -- - ---- IDO NOT 9 10 24.150. Gifts to Charity c Points not reported to you on Form 1098. See instructions for special rules... d Reserved e Add lines 8a through 8c 24,150. 9 Investment interest. Attach Form 4952 if required. See instructions..... . 10 Add lines 8e and 9..... 11 Gifts by cash or check. If you made any gift of $250 or more. see instructions 27,000. 12 Other than by cash or check. If any gift of $250 or more, see instructions. You must attach Form 8283 if over $500 375. 13 Carryover from prior year. 13 14 Add lines 11 through 13. 15 Casualty and theft loss(es) from a federally declared disaster (other than net qualified disaster losses). Attach Form 4684 and enter the amount from line 18 of that form. See instructions. 16 Other-from list in instructions. List type and amount If you made a gif and got a benett for It seestructions 27, 375. Casualty and Theft Losses 15 Other Itemized Deductions Total Itemized Deductions 61,525. 17 Add the amounts in the far right column for lines 4 through 16. Also, enter this amount on Form 1040, line 8... 18 If you elect to itemize deductions even though they are less than your standard deduction, check here... BAA For Paperwork Reduction Act Notice, see the Instructions for Form 1040. DIADOL 112018 Schedule A (Form 1040) 2018 2018 ABachment 08 I SCHEDULE B ONE No. 1545-0074 Interest and Ordinary Dividends (Form 1040) Department of the Treasurya Go to www.irs.gov/Schedule for instructions and the latest information. Internal Revenue Service (99) Attach to Form 1040 Name(s) shown on return Your social security number Joseph A and Diana P Cohen 598-94-2583 Part I 1 List name of payer. If any interest is from a seller-financed mortgage and the buyer used Amount the property as a personal residence, see the instructions and lost this interest first. Also, Interest show that buyer's social security number and address (See instructions First Bank of NJ and the General Mills instructions for Form 1040, US Treasury Bon 350. line 2b.) 1 1 1 1 620. 200. 1 1 1 1 1 1 1 1 1 1 1 1 1 Note: If you received a Form 1 1 1 1 1 1 TOSA Fom 1 1 substitute statement from a brokerage tem, list the firm's 1 1111111111111 IIIIIIIII 1 1 1111111111 1 1 1 and enter the total Interest shown on 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 2 Add the amounts on line 1 3 Excludable interest on series EE and I U.S. savings bonds issued after 1989. Attach Form 8815 4 Subtract line 3 from line 2. Enter the result here and on Form 1040, line 2 Note: If line 4 is over $1,500, you must complete Part III. 5 List name of payer 3M- 1,170. Amount Part II ! ! 1 Ordinary Dividends Abbott Labs ------ ! 1 ! 1 ! ! (See instructions and the instructions for Form 1040 line 3b.) Kellogg ---- Cardinal Health China Fund Cooper Tire--- Microsoft - PepsiCo Proctor & Gambit Rio Tinto Union Pacific ! ! [DO NOT FILET 14111 Isll IR TIL lai 1. 1111111111 1 1 IIIIIIIIIII 1 1 1 1 1 ! 1 350. 1 275. 425 112 ,000. 250. 120. 1 1 ,750. 225 390. 11 11,500. 1,400. ! 1 1 III 1 IT 1 IIIIIII 1 1 TILL 1 1 i 1 i 1 1111111111111111 111111111111111 1 1 1 1 1 11 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 111111111111111111 IIIIIIIIIIIIIIIII IIIIIIIIIIIIIIIII 1 1 IIIIIIIIIIIIII IIIIIIIIIIII 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 LVVTI 11111111111 111111111111111111 IIIIIIIIIIIIIIIII I J 11111111111111 1 1 1 1 1 1 1111111111111111 ! Note: If you received a Form for DIVOF sutste statement from a brokerage name as the payer and enter the ordinary dividend shown on that com SI ! 1 ! 1 ! 1 1 1 1 ! IIIIIII ! 1 1 1 1 ! 1 1 ! 1 1 1 TI 1 1 ! i 1 [Yes No 6 Add the amounts on line 5. Enter the total here and on Form 1040, line 3 18,685. 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 transferorto, a foreign trust. Tes NO Foreign 7a At any time during 2018, 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 country? and Trusts See instructions If 'Yes' are you required to file FinCEN Form 114. Report of Foreign Bank and Financial Accounts (FBAR). O report that financial interest or signature authority? See FinCEN Form 114 and its instructions for filing (See instructions.) requirements and exceptions to those requirements b If you are required to file FinCEN Form 114, enter the name of the foreign country where the financial account is located (d) SCHEDULED OMB No 1545-0074 (Form 1040) Capital Gains and Losses Attach to Form 1040 or Form 1040NR. 2018 Department of the Treasury Go to www.irs.gov/Scheduled for instructions and the latest information. Internal Revenue Service (99) Use Form 8949 to list your transactions for lines 1b. 2. 3. 8b. 9 and 10. Sequence No. 12 Names) shown on return Your social security number Joseph A and Diana P Cohen 598-94-2583 Part Short-Term Capital Gains and Losses - Generally Assets Held One Year or Less (see instructions) See instructions for how to figure the amounts to (9) (h) Gain or (loss) enter on the lines below. Adjustments Subtract column (e) to gain or loss from Proceeds This form may be easier to complete if you round from column (d) and (sales price) (or other basis) Form(s) 8949, Part I, combine the result with off cents to whole dollars. line 2. column (9) column (0) 1a Totals for all short-term transactions reported on Form 1099-B for which basis was reported to the IRS and for which you have no adjustments (see instructions). However, if you choose to report all these transactions on Form 8949, leave this line blank and go to line lb. 4,850. 5,000. - 150. 16 Totals for all transactions reported on Formis) 8949 with Box A checked 19,500. 1 21,000. 1,500. 1 2 Totals for all transactions reported on Form(s) 8949 with Box B checked 3 Totals for all transactions reported on Formis) 8949 with Box C checked 4 Short-term gain from Form 6252 and short-term gain or loss) from Forms 4684, 6781, and 8824........ 5 Net short-term gain or loss) from partnerships, S corporations, estates, and trusts from Schedule 1. 6 Short-term capital loss carryover. Enter the amount, if any, from line 8 of your Capital Loss Carryover Worksheet in the instructions 7 Net short-term capital gain or loss). Combine lines la through 6 in colum t you have any long-term capital gains or losses, go to Part II below. Otherwise, go to Part or the back - 150. Part II Long-Term Capital Gains and Losses Generally Assets Held More Than One Year (see instructions) See instructions for how to figure the amounts to (9) (h) Gain or loss) enter on the lines below. (d) (e) Adjustments Subtract column (e) Proceeds cost to gain or loss from from column (d) and This form may be easier to complete if you round sales price) (or other basis) Form(s) 8949, Part II, combine the result with off cents to whole dollars. line 2, column (g) column (9) 8a Totals for all long-term transactions reported on Form 1099-B for which basis was reported to the IRS and for which you have no adjustments (see instructions). However, if you choose to report all these transactions on Form 8949, leave this line blank and go to line 8 8b Totals for all transactions reported on Formis) 8949 with Box D checked 1 76,350 2 49,750. 26,600. 9 Totals for all transactions reported on Formis) 8949 with Box Echecked 10 Totals for all transactions reported on Form(s) 8949 with Box F checked 11 Gain from Form 4797, Part 1: long-term gain from Forms 2439 and 6252: and long-term gain or loss) from Forms 4684, 6781, and 8824 12 Net long-term gain or loss) from partnerships, S corporations, estates, and trusts from Schedule(s) K-1.... 141 -13,000. 13 Capital gain distributions. See the instrs... 14 Long-term capital loss carryover. Enter the amount, if any, from line 13 of your Capital Loss Carryover Worksheet in the instructions 15 Net long-term capital gain or (loss). Combine lines Ba through 14 in column (h). Then go to Part Ill on the back BAA For Paperwork Reduction Act Notice, see your tax return instructions. FDIADO. 08/2718 13,600. Schedule D (Form 1040) 2018 Joseph A and Diana P Cohen 598-94-2583 Page 2 Schedule D Form 1040) 2018 Part III Summary 13,450. 16 Combine lines 7 and 15 and enter the result. If line 16 is a gain, enter the amount from line 16 on Schedule 1 (Form 1040), line 13, or Form 1040NR, line 14. Then go to line 17 below. If line 16 is a loss, skip lines 17 through 20 below. Then go to line 21. Also be sure to complete line 22. If line 16 is zero, skip lines 17 through 21 below and enter -- on Schedule 1 Form 1040), line 13, or Form 1040NR, line 14. Then go to line 22 17 Are lines 15 and 16 both gains? X Yes. Go to line 18. No. Skip lines 18 through 21, and go to line 22. 18 If you are required to complete the 28% Rate Gain Worksheet (see instructions), enter the amount, if any, from line 7 of that worksheet. 19 If you are required to complete the Unrecaptured Section 1250 Gain Worksheet (see instructions), enter the amount, if any, from line 18 of that worksheet 20 Are lines 18 and 19 both zero or blank? X Yes, Complete the Qualified Dividends and Capital Gain Tax Worksheet in the instructions for Form 1040, line ila (or in the instructions for Form 1040NR, line 42). Don't complete lines 21 and 22 below. No. Complete the Schedule D Tax Worksheet in the instructions. Don't complete lines 21 and 22 below. 21 If line 16 is a loss, enter here and on Schedule 1 (Form 1040), line 13, or Form 1040NR, line 14 the smaller of: The loss on line 16: or $3,000), or if married filing separately, ($1,500) Note: When figuring which amount is smaller, treat both amounts as positive numbers. 22 Do you have qualified dividends on Form 1000 lire al or Form 1040NR, line 10b? Yes. Complete the Qualified Dividends and Capital Gain Tax Worksheet in the instructions for Form 1040, line 11a (or in the instructions for Form 1040NR, line 42). TDO NOT FILE] No. Complete the rest of Form 1040 or Form 1040NR. Schedule D (Form 1040) 2018 Form 8949 Sales and Other Dispositions of Capital Assets 2018 Department of the Treasury Go to www.irs.gowForm8949 for instructions and the latest information. Internal Revenue Service File with your Schedule D to list your transactions for lines 1b, 2, 3, 8, 9, and 10 of Schedule D. 12A Names) shown on return SSN or taxpayer identification number Joseph A and Diana P Cohen 598-94-2583 Before you check Box A, B, or C below, see whether you received any Form(s) 1099-B or substitute statement(s) from your broker. A substitute statement will have the same information as Form 1099-8. Either will show whether your basis (usually your cost) was reported to the IRS by your broker and may even tell you which box to check Part Short-Term. Transactions involving capital assets you held 1 year or less are generally short-term (see instructions). For long-term transactions, see page 2. Note: You may aggregate all short-term transactions reported on Form(s) 1099-B showing basis was reported to the IRS and for which no adjustments or codes are required. Enter the totals directly on Schedule D, line 1a; you aren't required to report these transactions on Form 8949 (see instructions). You must check Box A, B, or C below. Check only one box. If more than one box applies for your short-term transactions, complete a separate Form 8949, page 1, for each applicable box. If you have more short-term transactions than will fit on this page for one or more of the boxes, complete as many forms with the same box checked as you need. |X|(A) Short-term transactions reported on Form(s) 1099-B showing basis was reported to the IRS (see Note above) (B) Short-term transactions reported on Form(s) 1099-B showing basis wasn't reported to the IRS (C) Short-term transactions not reported to you on Form 1099-B Adjustment, if any, to gain or loss. (a) (d) If you enter an amount in column Date acred Date Sidor Proconds Cod or other basis enter a code in column (1). Gain or loss) Example: 988.PESCA Me day. y.) disposed of sales price) See the Note below See the separate Instructie Moday. y.) see instructions) and see Column (e) in the separate instructions with column (h) Cos (e) colume) 2000 Microsoft 1 5/01/18 7/01/18 19,500. 21,000. W 2 1 1,500. RONOT FILEU 2 Totals. Add the amounts in columns (d), (e), (g), and (h) (subtract negative amounts). Enter each total here and include on your Schedule D. line 1b (if Box A above is checked), line 2 (if Box B above is checked), or line 3 (if Box Cabove is checked) 19,500. 21,000. 1,500 Note: If you checked Box A above but the basis reported to the IRS was incorrect, enter in column (c) the basis as reported to the RS, and enter an adjustment in column (g) to correct the basis. See Column (g) in the separate instructions for how to figure the amount of the adjustment. BAA For Paperwork Reduction Act Notice, see your tax return instructions. FDIA212L 01/24/18 Form 8949 (2018) Form 1040 (2018) Page 2 116,500. 1 ,170. 1 18,685. 1 NO60. FILES 5a 150, 405. 150,405. 61,525. 88,880. 8, 418. BAA For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions. FD1A0112L 01/08/19 Form 1040 (2018) Attach Form(s) 1 Wages, salaries, tips, etc. Attach Form(s) W-2.... W-2. Also attach Form(s) W-2G 2a Tax-exempt interest ....... 2a 1 1 2,680. b Taxable interest..... 2b and 1099-R if tax was withheld. 3a Qualified dividends. 16,685. b Ordinary dividends.. 3b 4a IRAs, pensions, and annuities 4a b Taxable amount. ... 5a Social security benefits b Taxable amount..... 6 Total income. Add lines 1 through 5. Add any amount from Schedule 1, line 22 14,050... 7 Adjusted gross income. If you have no adjustments to income, enter the amount from Standard line 6; otherwise, subtract Schedule 1, line 36, from line 6...... Deduction for - 8 Standard deduction or itemized deductions (from Schedule A).......... Single or married filing 9 Qualified business income deduction (see instructions)........... separately, $12,000 10 Taxable income. Subtract lines 8 and 9 from line 7. If zero or less, enter -0- Married filing 11 a Tax (see inst.) 1 8,418. (check if any from: 1 Form(s) 8814 jointly or 2 Form 4972 30. Qualifying widow(er), b Add any amount from Schedule 2 and check here...... $24,000 12 a Child tax credit/credit for other dependents 4,500. Head of b Add any amount from Schedule 3 and check here....... household, $18,000 13 Subtract line 12 from line 11. If zero or less, enter .0.. 14 Other taxes. Attach Schedule 4... If you checked any 15 Total tax. Add lines 13 and 14......... 1 box under 16 Federal income tax withheld from Forms W-2 and 1099 16 Standard 17 Refundable credits: a EIC (see inst.) deduction, see b Sch. 8812 c Form 8863 instructions. Add any amount from Schedule 5 18 Add lines 16 and 17. These are your total payments ......... Refund 19 If line 18 is more than line 15, subtract line 15 from line 18. This is the amount you overpaid......... 20 a Amount of line 19 you want refunded to you. If Form 8888 is attached, check here. O 20a Direct deposit? b Routing number......... XXXXXXXXXX c Type: Checking Savings See instructions. d Account number........XXXXXXXXXXXXXXXXXXXXXXXX 21 Amount of line 19 you want applied to your 2019 estimated tax....... 21 Amount You Owe 22 Amount you owe. Subtract line 18 from line 15. For details on how to pay, see instructions 23 Estimated tax penalty (see instructions)......... 23 Go to www.irs.gov/Form1040 for instructions and the latest information. 4,500. 3,918. 15 3 2 ,918. 0,970. 20,970. 17,052. 17,052. Form 1040 (2018) 2018 14 14 17 SCHEDULE 1 OMB No. 1545-0074 (Form 1040) Additional Income and Adjustments to Income Attach to Form 1040. Department of the Treasury Attachment Internal Revenue Service Go to www.irs.gov/Form 1040 for instructions and the latest information. Sequence No. 01 Name(s) shown on Form 1040 Your social security number Joseph A and Diana P Cohen 598-94-2583 Additional 1-9b Reserved 1-96 Income 10 Taxable refunds, credits, or offsets of state and local income taxes.......... 10 600. 11 Alimony received...... 11 12 Business income or loss). Attach Schedule C or C-EZ............................. 13 Capital gain or loss). Attach Schedule D if required. If not required, check here.. 1 13, 450. Other gains or losses). Attach Form 4797.. 15a Reserved 15b 16a Reserved ................................. ............. 16b 17 Rental real estate, royalties, partnerships, S corporations, trusts, etc. Attach Schedule E. 18 Farm income or (loss). Attach Schedule F. 18 19 Unemployment compensation................. 19 20a Reserved 20b Other income. List type and amount ------- --- - - - - - Combine the amounts in the far right column. If you don't have any adjustments to income, enter here and include on Form 1040, line 6. Otherwise, go to line 23. 14,050. Ohne 25.......... 22 Adjustments23 Educator expenses.... 23 to Income 24 Certain business expenses of reservists, performing artists, and fee-basis government officials. Attach Form 2106... 25 Health savings account deduction. Attach Form 8889...... 26 Moving expenses for members of the Armed Forces. Attach Form 3903........ 27 Deductible part of self-employment tax. Attach Schedule SE......... 28 Self-employed SEP, SIMPLE, and qualified plans......... 29 Self-employed health insurance deduction ........ 30 Penalty on early withdrawal of savings....... 31a Alimony paid b Recipient's SSN 32 IRA deduction. 33 Student loan interest deduction. .... 34 Reserved 35 Reserved ........... ................. ....... 35 36 Add lines 23 through 35. .......... BAA For Paperwork Reduction Act Notice, see your tax return instructions. Schedule 1 (Form 1040) 2018 21 22 24 [DO NOT 36 2018 SCHEDULE A Itemized Deductions OMB NO. 145.0074 (Form 1040) Go to www.irs.gov/Schedule A for instructions and the latest information. Department of the Treasury Attach to Form 1040. Internal Revenue Service (99) Caution: If you are claiming a net qualified disaster loss on Form 4684, see the instructions for line 16. Attachment Sequence No. 07 Name(s) shown on Form 1040 Your social security number Joseph A and Diana P Cohen 598-94-2583 Medical Caution: Do not include expenses reimbursed or paid by others. and 1 Medical and dental expenses (see instructions) . 4,600. Dental Expenses 2 Enter amount from Form 1040, line 7. 2 150,405. 3 Multiply line 2 by 7.5% (0.075).... ............. 11,280. 4 Subtract line 3 from line 1. If line 3 is more than line 1, enter -- Taxes You 5 State and local taxes. Paid a State and local income taxes or general sales taxes. You may include either income taxes or general sales taxes on line 5a, but not both. If you elect to include general sales taxes instead of income taxes, check this box.... || 5a 4,660. b State and local real estate taxes (see instructions) 7,525. c State and local personal property taxes... 2,250. d Add lines 5a through 5c. 5d 14,435. e Enter the smaller of line 5d or $10.000 ($5,000 if married filing separately) 5e 10.000. 6 Other taxes. List type and amount 10,000. Interest You Paid Caution: Your mortgage interest deduction may be limited (see instructions). 7 Add lines 5e and 6.... 8 Home mortgage interest and points. If you didn't use all of your home mortgage loan(s) to buy, build, or improve your home, see instructions and check this box. a Home mortgage interest and points reported to you on Form 1098. b Home mortgage interest not reported to you on Form 1098. If paid to the person from whom you bought the home, see instructions and show that person's name, identifying no and address 4.150. --- - -- - ---- IDO NOT 9 10 24.150. Gifts to Charity c Points not reported to you on Form 1098. See instructions for special rules... d Reserved e Add lines 8a through 8c 24,150. 9 Investment interest. Attach Form 4952 if required. See instructions..... . 10 Add lines 8e and 9..... 11 Gifts by cash or check. If you made any gift of $250 or more. see instructions 27,000. 12 Other than by cash or check. If any gift of $250 or more, see instructions. You must attach Form 8283 if over $500 375. 13 Carryover from prior year. 13 14 Add lines 11 through 13. 15 Casualty and theft loss(es) from a federally declared disaster (other than net qualified disaster losses). Attach Form 4684 and enter the amount from line 18 of that form. See instructions. 16 Other-from list in instructions. List type and amount If you made a gif and got a benett for It seestructions 27, 375. Casualty and Theft Losses 15 Other Itemized Deductions Total Itemized Deductions 61,525. 17 Add the amounts in the far right column for lines 4 through 16. Also, enter this amount on Form 1040, line 8... 18 If you elect to itemize deductions even though they are less than your standard deduction, check here... BAA For Paperwork Reduction Act Notice, see the Instructions for Form 1040. DIADOL 112018 Schedule A (Form 1040) 2018 2018 ABachment 08 I SCHEDULE B ONE No. 1545-0074 Interest and Ordinary Dividends (Form 1040) Department of the Treasurya Go to www.irs.gov/Schedule for instructions and the latest information. Internal Revenue Service (99) Attach to Form 1040 Name(s) shown on return Your social security number Joseph A and Diana P Cohen 598-94-2583 Part I 1 List name of payer. If any interest is from a seller-financed mortgage and the buyer used Amount the property as a personal residence, see the instructions and lost this interest first. Also, Interest show that buyer's social security number and address (See instructions First Bank of NJ and the General Mills instructions for Form 1040, US Treasury Bon 350. line 2b.) 1 1 1 1 620. 200. 1 1 1 1 1 1 1 1 1 1 1 1 1 Note: If you received a Form 1 1 1 1 1 1 TOSA Fom 1 1 substitute statement from a brokerage tem, list the firm's 1 1111111111111 IIIIIIIII 1 1 1111111111 1 1 1 and enter the total Interest shown on 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 2 Add the amounts on line 1 3 Excludable interest on series EE and I U.S. savings bonds issued after 1989. Attach Form 8815 4 Subtract line 3 from line 2. Enter the result here and on Form 1040, line 2 Note: If line 4 is over $1,500, you must complete Part III. 5 List name of payer 3M- 1,170. Amount Part II ! ! 1 Ordinary Dividends Abbott Labs ------ ! 1 ! 1 ! ! (See instructions and the instructions for Form 1040 line 3b.) Kellogg ---- Cardinal Health China Fund Cooper Tire--- Microsoft - PepsiCo Proctor & Gambit Rio Tinto Union Pacific ! ! [DO NOT FILET 14111 Isll IR TIL lai 1. 1111111111 1 1 IIIIIIIIIII 1 1 1 1 1 ! 1 350. 1 275. 425 112 ,000. 250. 120. 1 1 ,750. 225 390. 11 11,500. 1,400. ! 1 1 III 1 IT 1 IIIIIII 1 1 TILL 1 1 i 1 i 1 1111111111111111 111111111111111 1 1 1 1 1 11 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 111111111111111111 IIIIIIIIIIIIIIIII IIIIIIIIIIIIIIIII 1 1 IIIIIIIIIIIIII IIIIIIIIIIII 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 LVVTI 11111111111 111111111111111111 IIIIIIIIIIIIIIIII I J 11111111111111 1 1 1 1 1 1 1111111111111111 ! Note: If you received a Form for DIVOF sutste statement from a brokerage name as the payer and enter the ordinary dividend shown on that com SI ! 1 ! 1 ! 1 1 1 1 ! IIIIIII ! 1 1 1 1 ! 1 1 ! 1 1 1 TI 1 1 ! i 1 [Yes No 6 Add the amounts on line 5. Enter the total here and on Form 1040, line 3 18,685. 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 transferorto, a foreign trust. Tes NO Foreign 7a At any time during 2018, 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 country? and Trusts See instructions If 'Yes' are you required to file FinCEN Form 114. Report of Foreign Bank and Financial Accounts (FBAR). O report that financial interest or signature authority? See FinCEN Form 114 and its instructions for filing (See instructions.) requirements and exceptions to those requirements b If you are required to file FinCEN Form 114, enter the name of the foreign country where the financial account is located (d) SCHEDULED OMB No 1545-0074 (Form 1040) Capital Gains and Losses Attach to Form 1040 or Form 1040NR. 2018 Department of the Treasury Go to www.irs.gov/Scheduled for instructions and the latest information. Internal Revenue Service (99) Use Form 8949 to list your transactions for lines 1b. 2. 3. 8b. 9 and 10. Sequence No. 12 Names) shown on return Your social security number Joseph A and Diana P Cohen 598-94-2583 Part Short-Term Capital Gains and Losses - Generally Assets Held One Year or Less (see instructions) See instructions for how to figure the amounts to (9) (h) Gain or (loss) enter on the lines below. Adjustments Subtract column (e) to gain or loss from Proceeds This form may be easier to complete if you round from column (d) and (sales price) (or other basis) Form(s) 8949, Part I, combine the result with off cents to whole dollars. line 2. column (9) column (0) 1a Totals for all short-term transactions reported on Form 1099-B for which basis was reported to the IRS and for which you have no adjustments (see instructions). However, if you choose to report all these transactions on Form 8949, leave this line blank and go to line lb. 4,850. 5,000. - 150. 16 Totals for all transactions reported on Formis) 8949 with Box A checked 19,500. 1 21,000. 1,500. 1 2 Totals for all transactions reported on Form(s) 8949 with Box B checked 3 Totals for all transactions reported on Formis) 8949 with Box C checked 4 Short-term gain from Form 6252 and short-term gain or loss) from Forms 4684, 6781, and 8824........ 5 Net short-term gain or loss) from partnerships, S corporations, estates, and trusts from Schedule 1. 6 Short-term capital loss carryover. Enter the amount, if any, from line 8 of your Capital Loss Carryover Worksheet in the instructions 7 Net short-term capital gain or loss). Combine lines la through 6 in colum t you have any long-term capital gains or losses, go to Part II below. Otherwise, go to Part or the back - 150. Part II Long-Term Capital Gains and Losses Generally Assets Held More Than One Year (see instructions) See instructions for how to figure the amounts to (9) (h) Gain or loss) enter on the lines below. (d) (e) Adjustments Subtract column (e) Proceeds cost to gain or loss from from column (d) and This form may be easier to complete if you round sales price) (or other basis) Form(s) 8949, Part II, combine the result with off cents to whole dollars. line 2, column (g) column (9) 8a Totals for all long-term transactions reported on Form 1099-B for which basis was reported to the IRS and for which you have no adjustments (see instructions). However, if you choose to report all these transactions on Form 8949, leave this line blank and go to line 8 8b Totals for all transactions reported on Formis) 8949 with Box D checked 1 76,350 2 49,750. 26,600. 9 Totals for all transactions reported on Formis) 8949 with Box Echecked 10 Totals for all transactions reported on Form(s) 8949 with Box F checked 11 Gain from Form 4797, Part 1: long-term gain from Forms 2439 and 6252: and long-term gain or loss) from Forms 4684, 6781, and 8824 12 Net long-term gain or loss) from partnerships, S corporations, estates, and trusts from Schedule(s) K-1.... 141 -13,000. 13 Capital gain distributions. See the instrs... 14 Long-term capital loss carryover. Enter the amount, if any, from line 13 of your Capital Loss Carryover Worksheet in the instructions 15 Net long-term capital gain or (loss). Combine lines Ba through 14 in column (h). Then go to Part Ill on the back BAA For Paperwork Reduction Act Notice, see your tax return instructions. FDIADO. 08/2718 13,600. Schedule D (Form 1040) 2018 Joseph A and Diana P Cohen 598-94-2583 Page 2 Schedule D Form 1040) 2018 Part III Summary 13,450. 16 Combine lines 7 and 15 and enter the result. If line 16 is a gain, enter the amount from line 16 on Schedule 1 (Form 1040), line 13, or Form 1040NR, line 14. Then go to line 17 below. If line 16 is a loss, skip lines 17 through 20 below. Then go to line 21. Also be sure to complete line 22. If line 16 is zero, skip lines 17 through 21 below and enter -- on Schedule 1 Form 1040), line 13, or Form 1040NR, line 14. Then go to line 22 17 Are lines 15 and 16 both gains? X Yes. Go to line 18. No. Skip lines 18 through 21, and go to line 22. 18 If you are required to complete the 28% Rate Gain Worksheet (see instructions), enter the amount, if any, from line 7 of that worksheet. 19 If you are required to complete the Unrecaptured Section 1250 Gain Worksheet (see instructions), enter the amount, if any, from line 18 of that worksheet 20 Are lines 18 and 19 both zero or blank? X Yes, Complete the Qualified Dividends and Capital Gain Tax Worksheet in the instructions for Form 1040, line ila (or in the instructions for Form 1040NR, line 42). Don't complete lines 21 and 22 below. No. Complete the Schedule D Tax Worksheet in the instructions. Don't complete lines 21 and 22 below. 21 If line 16 is a loss, enter here and on Schedule 1 (Form 1040), line 13, or Form 1040NR, line 14 the smaller of: The loss on line 16: or $3,000), or if married filing separately, ($1,500) Note: When figuring which amount is smaller, treat both amounts as positive numbers. 22 Do you have qualified dividends on Form 1000 lire al or Form 1040NR, line 10b? Yes. Complete the Qualified Dividends and Capital Gain Tax Worksheet in the instructions for Form 1040, line 11a (or in the instructions for Form 1040NR, line 42). TDO NOT FILE] No. Complete the rest of Form 1040 or Form 1040NR. Schedule D (Form 1040) 2018 Form 8949 Sales and Other Dispositions of Capital Assets 2018 Department of the Treasury Go to www.irs.gowForm8949 for instructions and the latest information. Internal Revenue Service File with your Schedule D to list your transactions for lines 1b, 2, 3, 8, 9, and 10 of Schedule D. 12A Names) shown on return SSN or taxpayer identification number Joseph A and Diana P Cohen 598-94-2583 Before you check Box A, B, or C below, see whether you received any Form(s) 1099-B or substitute statement(s) from your broker. A substitute statement will have the same information as Form 1099-8. Either will show whether your basis (usually your cost) was reported to the IRS by your broker and may even tell you which box to check Part Short-Term. Transactions involving capital assets you held 1 year or less are generally short-term (see instructions). For long-term transactions, see page 2. Note: You may aggregate all short-term transactions reported on Form(s) 1099-B showing basis was reported to the IRS and for which no adjustments or codes are required. Enter the totals directly on Schedule D, line 1a; you aren't required to report these transactions on Form 8949 (see instructions). You must check Box A, B, or C below. Check only one box. If more than one box applies for your short-term transactions, complete a separate Form 8949, page 1, for each applicable box. If you have more short-term transactions than will fit on this page for one or more of the boxes, complete as many forms with the same box checked as you need. |X|(A) Short-term transactions reported on Form(s) 1099-B showing basis was reported to the IRS (see Note above) (B) Short-term transactions reported on Form(s) 1099-B showing basis wasn't reported to the IRS (C) Short-term transactions not reported to you on Form 1099-B Adjustment, if any, to gain or loss. (a) (d) If you enter an amount in column Date acred Date Sidor Proconds Cod or other basis enter a code in column (1). Gain or loss) Example: 988.PESCA Me day. y.) disposed of sales price) See the Note below See the separate Instructie Moday. y.) see instructions) and see Column (e) in the separate instructions with column (h) Cos (e) colume) 2000 Microsoft 1 5/01/18 7/01/18 19,500. 21,000. W 2 1 1,500. RONOT FILEU 2 Totals. Add the amounts in columns (d), (e), (g), and (h) (subtract negative amounts). Enter each total here and include on your Schedule D. line 1b (if Box A above is checked), line 2 (if Box B above is checked), or line 3 (if Box Cabove is checked) 19,500. 21,000. 1,500 Note: If you checked Box A above but the basis reported to the IRS was incorrect, enter in column (c) the basis as reported to the RS, and enter an adjustment in column (g) to correct the basis. See Column (g) in the separate instructions for how to figure the amount of the adjustment. BAA For Paperwork Reduction Act Notice, see your tax return instructions. FDIA212L 01/24/18 Form 8949 (2018)