Warner and Augustine Robins, both 33 years old, have been married for 9 years and have no dependents.

Warner is the president of Dragon Lady Corporation located in Macon. The Dragon Lady stock is owned 40 percent by Warner, 40 percent by Augustine, and 20 percent by Warner's father.

Warner and Augustine received the following tax documents: 1) W-2 Form 2) Form 1099-INT 3) Form 1098 4) Letter from Macon Museum of Arts regarding their charitable contribution. These items are located on separate tabs.

The Robins paid the following amounts (all can be substantiated):

General state sales tax	$2,120
Auto loan interest	$4,800
Medical insurance	$11,345
Income tax preparation fee	$750
Charitable contributions in cash:
Church	$2,665
Tree Huggers Foundation (a qualified charity)	$3,000
Central Georgia Technical University	$5,000
Safe-deposit box	$200

The tax basis for the donated painting is $25,000 and the painting has been owned by Warner and Augustine for 5 years.

Dragon Lady does not cover health insurance for its employees. In addition to Warner and Augustine's health insurance premiums shown above, Augustine required surgery which cost $6,654 for which only $3,002 was covered by insurance. Warner had to drive Augustine 150 miles each way to a surgical center.

On January 1, 2019, Warner sold land to Dragon Lady Corporation for $75,000. He acquired the land 5 years ago for $160,000. No Form 1099-B was filed for this transaction.

Dragon Lady Corporation does not have a qualified pension plan or Section 401(k) plan for its employees. Therefore, Warner deposited $12,000 ($6,000 each) into traditional IRA accounts for Augustine and himself (neither are covered by a qualified plan at work).

Required: Complete Warner and Augustine's Form 1040 and Schedules 1, A, and D and Form 8949.

• Make realistic assumptions about any missing data.
• The taxpayers did not have health insurance coverage for the entire year and they do not want to make a contribution to the presidential election campaign.
• Enter all amounts as positive numbers, unless instructed otherwise.
• If an amount box does not require an entry or the answer is zero, enter "0".
• If required round any dollar amount to the nearest dollar.

Please Complete Warner and Augustine's Form 1040 and Schedules 1, A, and D and Form 8949.

a Employee's social security number 798-09-8526 This information is being furnished to the Internal Revenue Service. If you OMB No. 1545-0008 are required to file a tax return, a negligence penalty or other sanction may be imposed on you if this income is taxable and you fail to report it. 1 Wages, tips, other compensation 2 Federal income tax withheld 152,450.00 7,200.00 b Employer identification number (EIN) 43-4321567 c Employer's name, address, and ZIP code 4 3 Social security wages 132,900.00 Social security tax withheld 8,239.8 United States Dragon Lady Corp. 1670 Eisenhower Pkwy. 5 Medicare wages and tips 152,450.00 6 Medicare tax withheld 2,210.53 7 Social security tips - Click to Add - 8 Allocated tips - Click to Add - 31206 Phone: Address (line 2): Macon GA d Control number - Click to Add - e Employee's first name and initial Last name First Name: Middle Last Name: Name Suffix Suff. 11 Nonqualified plans - Click to Add - 13 Statutory Retirement employee plan OO 14 Other - Click to Add - Third-party sick pay 10 Dependent care benefits - Click to Add - 12a See instructions for box 12 - cl - Click to Add - 12b - cl - click to Add - 12c - cl - Click to Add - 12d 8 - cl - Click to Add - Address: Address (line 2): city: State: Zip: Phone: - Click to Add - - Click to Add - United States f Employee's address and ZIP code 15 State Employer's state ID number GA 5643E25 20 Locality name 16 State wages, tips, etc. 17 State income tax 152,450.00 4,000.00 18 Local wages, tips, etc. 19 Local income tax - Click to Add - Click to Add- - Clic - click To Add - - Click to Add - - Click to Add - Click to Add. - Click to Add. - Click to Department of the Treasury-Internal Revenue Service Wage and Tax Statement 2019 Form Safe, accurate, se v file FAST! Use O CORRECTED (if checked) PAYER'S name, street address, city or town, state or province, country, ZIP Payer's RTN (optional) or foreign postal code, and telephone no. OMB No. 1545-0112 2019 Interest Income 1 Interest income Form 1099-INT $ 532.12 2 Early withdrawal penalty Georgia National Bank 520 Walnut Street Macon, GA 31201 PAYER'S TIN Copy B RECIPIENT'S TIN 300.00 3 Interest on U.S. Savings Bonds and Treas. obligations For Recipient 23-8787878 445-81-1423 RECIPIENT'S name 4 Federal income tax withheld 5 Investment expenses This is important tax information and is being furnished to the Augustine and Warner Robins 6 Foreign tax paid 7 Foreign country or U.S. possession IRS. If you are Street address (including apt. no.) required to file a 8 Tax-exempt interest 9 Specified private activity bond return, a negligence interest penalty or other 638 Russell Parkway sanction may be City or town, state or province, country, and ZIP or foreign postal code 1$ imposed on you if 10 Market discount 11 Bond premium this income is taxable and the IRS Macon, GA 31207 determines that it has FATCA filing $ not been reported. ement 12 Bond premium on Treasury obligations 13 Bond premium on tax-exempt bond Account number (see instructions) 15 State 16 State identification no. 17 State tax withheld 14 Tax-exempt and tax credit bond CUSIP no. Form 1099-INT (keep for your records) www.irs.gov/Form 1099INT Department of the Treasury - Internal Revenue Service VOID O CORRECTED OMB No. 1545-1380 RECIPIENT'S/LENDER'S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no. 2019 Mortgage Interest Statement Georgia National Bank 520 Walnut Street Macon, GA 31201 RECIPIENT'S/LENDER'S TIN Form 1098 1 Mortgage interest received from payer(s)/borrower(s) 35,373.23 2 Outstanding mortgage 3 Mortgage origination date principal 870,000.00 10/13/2011 4 Refund of overpaid 5 Mortgage insurance interest premiums Copy C For Recipient/ Lender PAYER'S/BORROWER'S TIN $ 798-09-8526 23-8787878 PAYER'S/BORROWER'S name 6 Points paid on purchase of principal residence Warner & Augustine Robins Street address (including apt. no.) For Privacy Act and Paperwork Reduction Act Notice, see the 2019 General Instructions for Certain Information Returns. 7 If address of property securing mortgage is the same as PAYER'S/BORROWER'S address, check the box, or enter the address or description in box 8. 638 Russell Parkway City or town, state or province, country, and ZIP or foreign postal code 8 Address or description of property securing mortgage (see instructions) Macon, GA 31207 9 Number of properties securing the 10 Other mortgage Prop tax $6,650.00 11 Mortgage acquisition date Account number (see instructions) Form 1098 www.irs.gov/Form 1098 Department of the Treasury - Internal Revenue Service Macon Museum of Arts 3231 Vineville Ave. Macon, GA 31204 November 23, 2019 Mr. and Mrs. Warner and Augustine Robins 628 Russell Parkway Macon, GA 31207 Dear Mr. and Mrs. Robins: Thank you for your contribution of the original album cover art for the Almond Sisters Band to the Macon Museum of Arts. This gift supports the Macon Museum's efforts to bring original and locally-sourced art work to Macon. This continuing support will guarantee our ability to display Almond Sister art work for many years to come. We have attached a copy of the appraiser's market valuation. Her analysis estimates the value of the painting at $34,505. Please keep this written acknowledgment of your donation for your tax records. As a token of our appreciation for your support, we have mailed you the Macon Museum tote bag. We estimate the value of the tote bag to be $5. We are required to inform you that your federal income tax deduction for your contribution is the amount of your contribution less the value of the tote bag. Thank you for your continuing support for our important work in this field! Please retain this letter as proof of your charitable contribution. Thank you for helping us to help veterans. Sincerely, Jack T. Mann Art Development Officer Employer Identification Number 22-1234567 Macon Museum of Arts is a registered 501(c)(3) corporation a Employee's social security number 798-09-8526 This information is being furnished to the Internal Revenue Service. If you OMB No. 1545-0008 are required to file a tax return, a negligence penalty or other sanction may be imposed on you if this income is taxable and you fail to report it. 1 Wages, tips, other compensation 2 Federal income tax withheld 152,450.00 7,200.00 b Employer identification number (EIN) 43-4321567 c Employer's name, address, and ZIP code 4 3 Social security wages 132,900.00 Social security tax withheld 8,239.8 United States Dragon Lady Corp. 1670 Eisenhower Pkwy. 5 Medicare wages and tips 152,450.00 6 Medicare tax withheld 2,210.53 7 Social security tips - Click to Add - 8 Allocated tips - Click to Add - 31206 Phone: Address (line 2): Macon GA d Control number - Click to Add - e Employee's first name and initial Last name First Name: Middle Last Name: Name Suffix Suff. 11 Nonqualified plans - Click to Add - 13 Statutory Retirement employee plan OO 14 Other - Click to Add - Third-party sick pay 10 Dependent care benefits - Click to Add - 12a See instructions for box 12 - cl - Click to Add - 12b - cl - click to Add - 12c - cl - Click to Add - 12d 8 - cl - Click to Add - Address: Address (line 2): city: State: Zip: Phone: - Click to Add - - Click to Add - United States f Employee's address and ZIP code 15 State Employer's state ID number GA 5643E25 20 Locality name 16 State wages, tips, etc. 17 State income tax 152,450.00 4,000.00 18 Local wages, tips, etc. 19 Local income tax - Click to Add - Click to Add- - Clic - click To Add - - Click to Add - - Click to Add - Click to Add. - Click to Add. - Click to Department of the Treasury-Internal Revenue Service Wage and Tax Statement 2019 Form Safe, accurate, se v file FAST! Use O CORRECTED (if checked) PAYER'S name, street address, city or town, state or province, country, ZIP Payer's RTN (optional) or foreign postal code, and telephone no. OMB No. 1545-0112 2019 Interest Income 1 Interest income Form 1099-INT $ 532.12 2 Early withdrawal penalty Georgia National Bank 520 Walnut Street Macon, GA 31201 PAYER'S TIN Copy B RECIPIENT'S TIN 300.00 3 Interest on U.S. Savings Bonds and Treas. obligations For Recipient 23-8787878 445-81-1423 RECIPIENT'S name 4 Federal income tax withheld 5 Investment expenses This is important tax information and is being furnished to the Augustine and Warner Robins 6 Foreign tax paid 7 Foreign country or U.S. possession IRS. If you are Street address (including apt. no.) required to file a 8 Tax-exempt interest 9 Specified private activity bond return, a negligence interest penalty or other 638 Russell Parkway sanction may be City or town, state or province, country, and ZIP or foreign postal code 1$ imposed on you if 10 Market discount 11 Bond premium this income is taxable and the IRS Macon, GA 31207 determines that it has FATCA filing $ not been reported. ement 12 Bond premium on Treasury obligations 13 Bond premium on tax-exempt bond Account number (see instructions) 15 State 16 State identification no. 17 State tax withheld 14 Tax-exempt and tax credit bond CUSIP no. Form 1099-INT (keep for your records) www.irs.gov/Form 1099INT Department of the Treasury - Internal Revenue Service VOID O CORRECTED OMB No. 1545-1380 RECIPIENT'S/LENDER'S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no. 2019 Mortgage Interest Statement Georgia National Bank 520 Walnut Street Macon, GA 31201 RECIPIENT'S/LENDER'S TIN Form 1098 1 Mortgage interest received from payer(s)/borrower(s) 35,373.23 2 Outstanding mortgage 3 Mortgage origination date principal 870,000.00 10/13/2011 4 Refund of overpaid 5 Mortgage insurance interest premiums Copy C For Recipient/ Lender PAYER'S/BORROWER'S TIN $ 798-09-8526 23-8787878 PAYER'S/BORROWER'S name 6 Points paid on purchase of principal residence Warner & Augustine Robins Street address (including apt. no.) For Privacy Act and Paperwork Reduction Act Notice, see the 2019 General Instructions for Certain Information Returns. 7 If address of property securing mortgage is the same as PAYER'S/BORROWER'S address, check the box, or enter the address or description in box 8. 638 Russell Parkway City or town, state or province, country, and ZIP or foreign postal code 8 Address or description of property securing mortgage (see instructions) Macon, GA 31207 9 Number of properties securing the 10 Other mortgage Prop tax $6,650.00 11 Mortgage acquisition date Account number (see instructions) Form 1098 www.irs.gov/Form 1098 Department of the Treasury - Internal Revenue Service Macon Museum of Arts 3231 Vineville Ave. Macon, GA 31204 November 23, 2019 Mr. and Mrs. Warner and Augustine Robins 628 Russell Parkway Macon, GA 31207 Dear Mr. and Mrs. Robins: Thank you for your contribution of the original album cover art for the Almond Sisters Band to the Macon Museum of Arts. This gift supports the Macon Museum's efforts to bring original and locally-sourced art work to Macon. This continuing support will guarantee our ability to display Almond Sister art work for many years to come. We have attached a copy of the appraiser's market valuation. Her analysis estimates the value of the painting at $34,505. Please keep this written acknowledgment of your donation for your tax records. As a token of our appreciation for your support, we have mailed you the Macon Museum tote bag. We estimate the value of the tote bag to be $5. We are required to inform you that your federal income tax deduction for your contribution is the amount of your contribution less the value of the tote bag. Thank you for your continuing support for our important work in this field! Please retain this letter as proof of your charitable contribution. Thank you for helping us to help veterans. Sincerely, Jack T. Mann Art Development Officer Employer Identification Number 22-1234567 Macon Museum of Arts is a registered 501(c)(3) corporation