You are to prepare a tax return using the following information. You will need to use Form 1040, Schedule B if applicable, you determine (Read requirements in text). John Brown, age 53, (social security number 554-78-4556) is single and is supporting his 18 year old son, David (social security number 444-55-7777). David is a student at MirMonte High School. They live in a rented home at 1245 West 5Th Street, Coalinga, CA. John is employed as a engineer and received the following on his W-2, Wages, $124,566, Federal Income Tax withheld, $32,400. John also received dividends from Pepsico, $1500 of which 1344 were qualified dividends. Be sure to calculate the tax using the Qualified Dividends and Capital Gains tax worksheet. He also received interest from Bank of America totaling $245. Other items of income were a gift from John's father of cash, $50,000, lottery winnings of $1500 on a Lottery Scratcher ticket. You are to prepare the 2019 tax return manually using the forms provided in the Resources section titled Forms and Publications. You will only need to submit Form 1040 and Sch B if required.

Department of the Treasury-Internal Revenue Service (99) U.S. Individual Income Tax Return OMB No. 1545-0074 IRS 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 widow(er) (QW) Check only If you checked the MFS box, enter the name of spouse. If you checked the HOH or QW box, enter the child's name if the qualifying person is one box. 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. City, town or post office, state, and ZIP code. If you have a foreign address, also complete spaces below (see instructions). Presidential Election Campaign Check here if you, or your spouse if filing jointly, want $3 to go to this fund. Checking a box below will not change your tax or refund. You Spouse If more than four dependents, see instructions and here Foreign country name Foreign province/state/county Foreign postal code Standard Deduction Someone can claim: You as a dependent Your spouse as a dependent Spouse itemizes on a separate return or you were a dual-status alien Age/Blindness You Were born before January 2, 1955 Dependents (see instructions): (1) First name Last name Are blind Spouse: (2) Social security number 1 Was born before January 2, 1955 Is blind (3) Relationship to you (4) if qualifies for (see instructions): Child tax credit Credit for other dependents 5a 1 2a 3a Standard Deduction for 4a Single or Married c filing separately, $12,200 5a Married filing jointly or Qualifying widow(er), 7a $24,400 Head of b household, $18,350 | 8a If you checked any box under Standard 9 Deduction, 10 see instructions. 11a b Wages, salaries, tips, etc. Attach Form(s) W-2 . . . . . . Tax-exempt interest . . . . b Taxable interest. Attach Sch. B if required Qualified dividends. . . b Ordinary dividends. Attach Sch. B if required IRA distributions. . . . . b Taxable amount . . . . . . Pensions and annuities. . . 4c d Taxable amount . . . . . . Social security benefits. . . b Taxable amount . . . Capital gain or loss). Attach Schedule D if required. If not required, check here . . . . . Other income from Schedule 1, line 9 . . . . . . . . . . . . . . Add lines 12h Add lines 1, 2b, 3b, 4b, 40, 5b, 6, and 7a. This is your total income . . . . . . . . Adjustments to income from Schedule 1, line 22 . . . . . . . . Subtract line 8a from line 7b. This is your adjusted gross income . . . Standard deduction or itemized deductions (from Schedule A). . . . . 9 Qualified business income deduction. Attach Form 8995 or Form 8995-A . . . 10 Add lines 9 and 10. . Taxable income. Subtract line 11a from line 8b. If zero or less, enter-O-.. . . . . 11a 13a Form 1040 (2019) Page 2 12a Tax (see inst.) Check if any from Form(s): 1 8814 2 4972 3 12a b Add Schedule 2, line 3, and line 12a and enter the total . . . . . . . . . . . . . . 12b 13a Child tax credit or credit for other dependents. . . . . . . . . 13a Add Schedule 3, line 7, and line 13a and enter the total . . . . . . . . 14 Subtract line 13b from line 12b. If zero or less, enter-O- 15 Other taxes, including self-employment tax, from Schedule 2, line 10 . . . . . . . . . . 16 Add lines 14 and 15. This is your total tax . . . . . . . . . . . . Federal income tax withheld from Forms W-2 and 1099 . . . . . . . . If you have a Other payments and refundable credits: qualifying child, Eamed income credit (EIC) . . . . . . . . . . . . . 18a attach Sch. EIC. b Additional child tax credit. Attach Schedule 8812 . . . .. .. ... If you have 18b nontaxable c American opportunity credit from Form 8863, line 8 . 18c combat pay, see instructions. d Schedule 3, line 14 . . . . . . . . . . . . . . . . . 18d| e Add lines 18a through 18d. These are your total other payments and refundable credits . 19 Add lines 17 and 18e. These are your total payments . . . . . 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? b Routing number Type: Checking Savings See instructions. d Account number 22 Amount of line 20 you want applied to your 2020 estimated tax . . . . 22 Amount 23 Amount you owe. Subtract line 19 from line 16. For details on how to pay, see instructions . . . . . 23 You Owe 2 4 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 T T paid preparer) T 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 preparer (other 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 (see inst.) Joint return? See instructions. Spouse's signature. If a joint return, both must sign. Date Spouse's occupation If the IRS sent 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 if: Paid 3rd Party Designee Preparer Firm's name Phone no. Self-employed Use Only Firm's address Firm's EIN Go to www.irs.gov/Form 1040 for instructions and the latest information. Form 1040 (2019)