Your clients, Jim and Pam Halpert, both age 44, are married and live in Scranton, Pennsylvania. You are the tax accountant for the Halperts, and they have requested that you complete their 2022 federal income tax return, including Form 1040, Schedule 1, Schedule 2, Schedule A, Schedule C, Schedule D, Schedule SE, Form 4562, and Form 8960.

The Halperts have one child, Cecelia Halpert, age 12. In 2022, Jim was laid off from his job at Dunder Mifflin, so he started a sole proprietorship named Athlead, a sports marketing company. Pam was employed by Dunder Mifflin the entire year. Following is the information the Halperts provided pertaining to their 2022 tax situation.

Taxpayer Information

W-2 Information

Employers Name	Employees Name	Box 1 & 3: Wages	Box 2: Federal Income Tax Withheld	Box 17: State Income Tax Withheld
Dunder Mifflin	Jim Halpert	$46,000	$5,200	$2,100
Dunder Mifflin	Pam Halpert	$65,000	$7,800	$3,500

Jims business information
Revenue	$490,000
Expenses:
Rent Expense	120,000
Employee Wages	130,000
Meals with clients at restaurants	24,000
Travel expenses for meetings with clients	18,000
Entertainment expenses	10,000
Administrative expenses	13,000
Property taxes and business licenses	8,400
Liability insurance	2,300
Other information:
Purchase of computer equipment on 6/16/2022	$80,000
Purchase of 2022 SUV (less than 6,000 lbs.) on 9/19/2022, used 80% for business	70,000
The business does not qualify for the qualified business income deduction.
Other income information
Interest from ABC Bank	$2,000
Interest income from the County of Lackawanna, PA bond	500
Unemployment compensation after Jim was laid off	4,000
Inheritance from deceased grandparent	120,000
Lottery winnings	45,000
Sale of stock during the year:
200 shares of GameStop Corp. stock purchased on 10/15/2022 for $4,300 and sold on 11/30/2022 for $25,000
300 shares of Xerox Corp. stock purchased on 8/1/2016 for $6,600 and sold on 10/1/2022 for $3,200.
Other Expense Information
Charitable contributions to a qualified charity	12,000
Interest paid on credit card	2,300
Mortgage interest on principal residence	11,800
County personal property taxes	1,300
State real estate taxes	6,700
Federal estimated tax payments	40,000

Directions

Before preparing the forms/schedules, please note the following:

1. Complete only the requested forms/schedules: Form 1040, Schedule 1, Schedule 2, Schedule A, Schedule C, Schedule D, Schedule SE, Form 4562, and Form 8960. If a line of a form or schedule requests a different form/schedule that is not explicitly required for this OP, you do NOT need to complete it.
2. As always, some lines will not need to be populated on the forms/schedules if the taxpayer did not have any activity related to the line.
3. You are highly encouraged to reference the instructions for the forms that may be found on IRS.gov.

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