Stuck on these ones!
Advanced Scenario 6: Jennifer Morrison Directions Using the tax software, complete the tax return, including Form 1040 and all appropri- ate forms, schedules, or worksheets. Answer the questions following the scenario. Note: When entering Social Security numbers (SSNS) or Employer identification Numbers (EINS), replace the Xs as directed, or with any four digits of your choice. Interview Notes • Jennifer was divorced from her husband in 2014 and has not remaried. Jennifer provided the entire cost of maintaining the household and over half of the support for her children, Carla and Ollie, in 2019. • Jennifer claimed eamed income credit (EIC) for Ollie and Carla in 2016, but they lived with their father for 8 months that year. Jennifer received a letter from Internal Revenue Service disallowing EIC for tax years 2017 and 2018. • Jennifer is a full-time kindergarten teacher and spent $350 to buy books and supplies for her class. • Olie attended daycare while Jennifer worked. • In August 2019, Jennifer's daughter, Carla, enrolled in college to pursue a bachelor's degree. She had no previous post-secondary education. Yuma College is a qualified educational institution. • Carla does not have a felony drug conviction. Jennifer brought a Fom 1098-T and an account statement from the college. Carla's purchases at the college bookstore were for course-related books. The terms of Carla's scholarship require that it be used to pay for tuition. • Jennifer received a Form 1099-C for canceled credit card debt. Using the insolvency detemination worksheet in Publication 4012, Jennifer detemined the value of her assets exceeded her liabilities and that she was solvent at the time the credit card debt was canceled. • Jennifer purchased her own health insurance through the Marketplace. She received Form 1095-A. Carla and Ollie were on their father's health insurance plan through his employer all year. SOCLAL SEMURITY SOCIAL SECURITY 602-00-XXXX 601-00-XXXX Carla Davis Jennifer Morrison Cada Dani Jernfar Alarinn SOCLAL SECURITY 603-00-XXXX 1 Ollie Morrison Department of the Treasury – Intermal Revenue Service Form 13614-C (October 2019) OMB Number 1545-1964 Intake/Interview & Quality Review Sheet • Please complete pages 1-4 of this form. You are responsible for the information on your return. Please provide complete and accurate information. • If you have questions, please ask the IRS-certified volunteer preparer. You will need: • Tax Information such as Forms W-2, 1099, 1098, 1095. • Social security cards or ITIN letters for all persons on your tax return. • Picture ID (such as valid driver's license) for you and your spouse. Volunteers are trained to provide high quality service and uphold the highest ethical standards. To report unethical behavior to the IRS, email us at firstname.lastname@example.org Part I- Your Personal Information (If you are filing a joint retum, enter your names in the same order as last year's retum) 1. Your first name JENNIFER 2. Your spouse's first name M.I. Daytime telephone number Are you a U.S. cilizen? O No Daytime telephone number Is your spouse a U.S. citzen? O No ZIP code YOUR ZIP Last name MORRISON X Yes YOUR PHONE # M.I. Last name Yes 3. Mailing address 450 SARASOTA TERRACE Apt # City State YS YOUR CITY 5. Your job title TEACHER 6. Last year, were you: b. Totally and permanently disabled 9. Last year, was your spouse: b. Totally and permanently disabled O Yes X No 4. Your Date of Birth a. Full-time student Yes X No Yes X No O Yes O Yes X No c. Legally blind a. Full-time student 04/15/1975 7. Your spouse's Date of Birth 8. Your spouse's job title O No O Yes O No O Yes O No C. Legally blind O Unsure 10. Can anyone claim you or your spouse as a dependent? 11. Have you, your spouse, or dependents been a victim of tax related identity theft or been issued an identity Protection PIN? O Yes No Part Il – Marital Status and Household Information O Never Married O Married 1. As of December 31, 2019, what was your marital status? (This includes registered domestic partnerships, civil unions, or other formal relationships under state law) O Yes O No a. If Yes, Did you get married in 2019? b. Did you live with your spouse during any part of the last six months of 2019? Date of final decree O Yes O No X Divorced O Legally Separated O Widowed 7/23/2014 Date of separate maintenance decree Year of spouse's death 2. List the names below of If additional space is needed check here Dand list on page 3 * everyone who lived with you last year (other than your spouse) • anyone you supported but did not live with you last year To be completed by a Certified Volunteer Preparer Oid this person have less childrelative more than than $4.200 than 50% of hall the cost of of any other 50% of ha of income? support for yesno) Relationship Number of US to you (for ovample Son deughter, parent none, atc) (c) Resident Single or Married as (vesno) Canada, of 12/31/19 last yearDisabled Full-time Totaly and Name (Arst, last) Do not enter your Date of Birth (ramtidy Is this Student Permanently person a qualitying Did this Did the Did the months lived in your home neat year Ctizen of US. |1акраует(в) lprovide more pay more than person provide tахрауenв) name or spouse's name below or Mexico (SAO lest year (yesho) tyesho (gesino) maintaning a this person? home for this lovesinanVA) person? oveano) person? |рveвилю) 0) her own support? (yesmo) (a) (e) (d) (e) (g) (h) DAUGHTER CARLA DAVIS 07/15/00 12 YES YES YES NO OLLIE MORRISON 03/12/10 SON YES NO 12 YES YES Form 13614-C (Rev. 10-2019) Catalog Number 52121E www.ira.gev Page 3 Additional Information and Questions Related to the Preparation of Your Return 1. Provide an email address (optional) (this email address wil not be used for contacts from the Internal Revenue Service) 2. Presidential Election Campaign Fund (If you check a box, your tax or refund will not change) Check here if you, or your spouse if filing jointly, want $3 to go to this fund 3. If you are due a refund, would you like: 区 You O Spouse b. To purchase U.S. Savings Bonds O Yes c. To spit your refund between different accounts O Yes a. Direct deposit X Yes 4. If you have a balance due, would you like to make a payment directly from your bank account? O No X No O Yes If yes, where? O No X No X No 5. Live in an area that was declared a Federal disaster area? 6. Did you, or your spouse if filing jointly, receive a letter from the IRS? O Yes 区 No X Yes Many free tax preparation sites operate by receiving grant money or other federal financial assistance. The data from the following questions may be used by this site to apply for these grants or to support continued receipt of financial funding. Your answer will be used only for statistical purposes. These questions are optional. 7. Would you say you can carry on a conversation in English, both understanding & speaking? O Very well O Well O Not well O Not at all X Prefer not to answer O Very well Yes O Well X No O Not well Prefer not to answer 8. Would you say you can read a newspaper or book in English? 9. Do you or any member of your household have a disability? O Not at all X Prefer not to answer 10. Are you or your spouse a Veteran from the U.S. Armed Forces? Yes X No Prefer not to answer 11. Your race? O American Indian or Alaska Native O Native Hawalian or other Pacific islander O Black or African American O White O Asian X Prefer not to answer 12. Your spouse's race? O American Indian or Alaska Native O Asian O Hispanic or Latino O Hispanic or Latino O Native Hawaian or other Pacific Islander X Prefer not to answer O Prefer not to answer O Black or African American O White O Prefer not to answer O Not Hispanic or Latino O Not Hispanic or Latino 13. Your ethnicity? 14. Your spouse's othnicity? Additional comments Privacy Act and Paperwork Reduction Act Notice The Privacy Act of 1974 requires that when we ask for information we tell you our legal right to ask for the information, why we are asking for it, and how it will be used. We must also tel you what could happen if we do not receive iR and whether your response is voluntary. required to obtain a benefit, or mandatory. Our legal right to ask for information is 5 U.S.C. 301. We are asking for this information to assist us in contacting you relative to your interest andior participation in the IRS volunteer income tax preparation and outreach programs. The information you provide may be furnished to others who coordinale activities and stalfing al volunteer return preparation sites or outreach activities. The information may also be used to establish effective controls, send comespondence and recognize volunteers Your response is voluntary. However, 7 you do not provide the requested information, the IRS may not be able to use your assistance in these programs. The Paperwork Reduction Act requires that the IRS display an OMB control number on all pubic information requests. The OMB Control Number for this study is 1545-1964. Also, if you have any comments regarding the time estimates associated with this study or suggestion on making this process simpler, please write to the Internal Revenue Service, Tax Products Cocrdinating Commitee, SE WCAR:MPT:T:SP, 1111 Constitution Ave. NW, Washington, DC 20224 Farm 13614-C Rev. 10-2019) Cetalog Number 52121E www.irs.gov a Employ's aocal ecurty number 601-00-XXXX Vait the IRS weberte at www.ragowelle Sate, aceurate, FASTI Uoe RP+ file OMB No. 1545-0008 b Employer identitication number EN 34-600XXXX e Employer's rama, address and ZP code 1 Wages. fps, other compensation 41,000.00 2 Federal income tae witheld 2,200.00 3 Bodsl oity wages 4 Social security tax withheld 2,666.00 43,000.00 GILMER ELEMENTARY SCHOOL 5 Medicare wages nd ps 43,000.00 7 Secial aecurity pe 6 Medicare tax wthhek 2250 DELTA AVENUE YOUR CITY, STATE ZIP 624.00 8 Alocted tpe d Contrul umber 10 Depandent cae benefita 12 See instrutions for bex 12 Sutt. 11 Nonquaified plan . Employee's firat name and intial Liet name 2,000.00 JENNIFER MORRISON 126 sick piy 450 SARASOTA TERRACE YOUR CITY, STATE ZIP 14 Other 12d I Employee's addrees and 2P cade 18 Local wages, fps, ete 19 Local income tax 20 Laalty 15 Sle 17 State income tax Employw's state ID number 16 State wages, ips, ete YS 34-600XXXX 41,000.00 1,800.00 Fanu W-2 Wage and Tax Statement 2019 Departmont of the Treasury-Intemal Revenue Service Copy B-To Be Filed With Employee's FEDERAL Tax Return. This infommation is being turnished to the Intemal Reverue Service. CORRECTED (if checked) GFEDITOA'S name, street address, oity or town, state or province, country, 1 Date of identifiabin mvent ZIP or foreign postal code, and lelephone no. OMB No. 1545-1424 06/15/19 Cancellation of Debt 2 Amount of debt decharged 24 1,100.00 3 Interest il included in box 2 PRAIRIE BANK 2019 1727 OSAGE WAY YOUR CITY, STATE ZIP $4 4 Debt description Foem 1099-C CREDITOR'S TIN DEBTOR'S TIN Copy B For Dobtor 30-600XXXX 601-00-XXXX CREDIT CARD DEBTORS name This is important tax intomation and is being fumished to the IRS. It you are requined to fin a return, a neglgance penaty or other sanction may be imposed on you if taxable inoome results trom this transaction and the IRS determinea JENNIFER MORRISON Sit checked, the debtor was personaly lioble for repayment of the del Street address including opt. no) 450 SARASOTA TERRACE City or toun, state or province. country, snd ZPor foregn pestal code YOUR CITY, STATE ZIP 7 Foir inarket volue of propety 6 Ideifiable event ooce Aocount number see instructions hatit has not been 24 reparted. Fom 1099-C (kaep for your records) Depurtrt of the Treury – Intermal Reverue Service www.iragowFom10000 CORRECTED OMB No. 1545-1574 FILER'S name, street adcresa city or town, state or province, country, ZP or 1 Peyments received for foreign pestal oode, and telaphone number qualfed tuibon and related xperses Tuition Statement 2019 YUMA COLLEGE 7,200.00 12 10 COLLEGE AVE YOUR CITY, STATE ZIP Form 1098-T Copy B For Student FILER'S employer identrication no. STUDENT'S TIN 37-700XXXX 602-00-XXXX STUDENT'S naTO 5 Scholarships or grants 4 Acjustments made tor a prigr year This is important tar nformation CARLA DAVIS nes being turnishad to the IRS. This form IS IS 4,200.00 7 Checkod it the armount in box 1 includes amounts for an Stroot oddreco (inciuding apt no Acjustments to scholarshpe or grants for a prior yoar 450 SARASOTA TERRACE must be used to complete Form 8863 ta cleim ecucation Ctyor towr, state or province, country, and DP or foreign posta code YOUR CITY, STATE ZIP Service ProviderAect No. (ee inatr) academic pericd baginning Janusry- March 20 IS credits. Gire t to the tax preparer or veeto preparo the tax ratum Checked ita graduate 8 Check it at least 10 Ina. contract rembefund haif time etudent student IS Fom 1098-T www.is.gou/Fom 1098T keep tor your records Departmont of the Treasury – rtenal Revenue Serice Health Insurance Marketplace Statement Fom 1095-A VOID OMB No. 1545-2232 2019 Do not attach to your tax return. Keep for your records. Go to www.irs.gov/Form1095A for instructions and the latest information. CORRECTED Department of the Treasury Internal Revenue Service Recipient Information Part I 1 Marketplace identifier 12-3456789 2 Marketplace-assigned policy number 3 Pokcy issuer's name INSURER 987654 5 Recipient's SSN 6 Recipient's date of birth 4 Recipient's name 04/15/1975 JENNIFER MORRISON 601-XX-XXXX 8 Recipient's spouse's SSN 7 Recipient's spouse's name 9 Recipient's spouse's date of birth 10 Policy start date 12 Street address including apartment no) 450 SARASOTA TERRACE 11 Policy termination date 12/31/2019 01/01/2019 15 Country and ZIP or foreign postal code 13 Cty or town 14 State or province YOUR CITY YOUR STATE YOUR ZIP Covered Individuals Part II B. Covesed individual SSN C.Covered individual E. Coverage temination dete A. Covered indvidual name D. Coverage start date date of birth 01/01/2019 JENNIFER MORRISON 16 04/15/1975 12/31/2019 601-XX-XXXX 17 18 19 20 Coverage Information Part II A. Monthly enrollment premiums B. Monthly second lowest cost silver plan C. Monthly advance payment of premium taX credit Month (SLCSP) premium $452.58 $375.00 $125.00 21 January $452.58 $375.00 $125.00 22 February $452.58 $375.00 $125.00 23 March $452.58 $375.00 $125.00 24 April $452.58 $375.00 $125.00 25 May $452.58 $375.00 $125.00 26 June $452.58 $125.00 $375.00 27 July $452.58 $375.00 $125.00 28 August $452.58 $375.00 $125.00 29 September $452.58 $125.00 $375.00 30 October $452.58 $375.00 $125.00 31 November $452.58 $375.00 $125.00 32 December $4,500.00 $5,430.96 $1,500.00 33 Annual Totals Form 1095-A (2018) For Privacy Act and Paperwork Reduction Act Notice, see separate instructions. Cat. No. 60703Q Yuma College Statement of Account December 31, 2019 Carla Davis Student ID 602-00-XXXX Amount Billed +$7,200.00 Date Transaction Amount Paid OB/30/2019 Tuition – Fall Semester 2019 08/30/2019 Scholarship 09/03/2019 Meal plan 09/03/2019 Parking pass -$4,200.00 +S 320.00 +$ 75.00 Campus Bookstore charge to +$ 650.00 09/04/2019 student account -$4,045.00 09/05/2019 Payment – check #1234 12/31/2019 Account Balance.. $0.00 303 Twiggs Trail Your City, Your State Your Zip Ph: (555) 555-1234 Busy Bee Day Care December 31, 2019 Received from Jennifer Morrison: $2,500 for after-school care for Ollie Marrison $2,500 Total amount received for child care in 2019 Ellen River EIN: 35-900XXXX 1234 Jennifer Morrison 450 Sarasota Terrace Your City, State 00000 20 PAY TO THE ORDER OF DOLLARS Adelphi Bank and Trust Anytown, State 00000 For :111000025 : 123456789 1234 15. What is the amount of the child and dependent care credit Jennifer can claim on Form 2441, Child and Dependent Care Expenses? $ (Do not enter dollar signs, commas, periods, or decimal points in your answer.)  18. What is the amount of Jennifer's retirement savings contributions credit on Form 8880, Credit for Qualified Retirement Savings Contributions? OA. $2,000 B. $1,000 C. $200 OD. $0