Document 2087 6545

Income Tax Fundamentals 2019 37th
Edition Whittenburg Solutions Manual

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CHAPTER 7
TAX CREDITS
Group 1 – Multiple Choice Questions

1. D Two qualifying children @ $2,000 each and 11. C (LO 7.5)
1 other dependent for $500 (LO 7.1) 12. B $2,000 x 100% + $2,000 x 25% = $2,500
2. B $2,000 + $2,000 + $500 less ($211,200 – (LO 7.5)
$200,000 = $11,200/$1,000 rounded to 13. C $440 (20% x $2,200) (LO 7.5)
12 x $50 = $600 phase out.) (LO 7.1) 14. E His costs were reimbursed (LO 7.5)
3. C (LO 7.2) 15. C (LO 7.5)
4. D (LO 7.3) 16. C $2,500 reduced by $2,500 x ($1,500/$10,000)
5. D (LO 7.4) (LO 7.5)
6. D ($41,000 – $12,000) x 2.5% = $725 which is 17. D (LO 7.5)
greater than the flat dollar amount of $695 18. B Limited to ($100,000 / $300,000 x $105,000)
(LO 7.4) (LO 7.6)
7. D (LO 7.4) 19. D (LO 7.7)
8. B (LO 7.4) 20. A (LO 7.7)
9. C (LO 7.4) 21. C (LO 7.7)
10. C (LO 7.4) 22. C (LO 7.7)
Group 2 – Problems
1. a. $2,000.
b. $4,000. The income is less than the phase-out range for married taxpayers, so two child credits
are allowed at $2,000 each.
c. $3,700. ($2,000 x 2) + $500 = $4,500; however, AGI of $415,250 exceeds MFJ threshold by $15,250.
Round up and divide by $1,000 = 16 x $50 = $800 phase out. (LO 7.1)
2. The earned income credit is a refundable credit designed to provide financial relief to low-income
working taxpayers. Taxpayers may receive a refund for the credit even though the credit exceeds their
tax liability. (LO 7.2)
3. 1. AGI may not be higher than limits
2. Taxpayer, spouse and all qualifying children must have a SSN issued prior to return due date
3. Married filing separately not allowed
4. U.S. citizenship or resident alien status required
5. Foreign income exclusion not permitted
6. Investment income cannot exceed $3,500 (2018 limit)
7. Must have earned income (LO 7.2)
4. In addition to meeting the 7 general rules, the taxpayer must also meet the following additional 4 rules:
1. Taxpayer must be 25–64 years old
2. Cannot be claimed as a dependent by another
3. Cannot be a qualifying child
4. Must have lived in the U.S. for over half the year (LO 7.2)
5. In addition to meeting the 7 general rules, the taxpayer must also meet the following additional 3 rules:
1. The child must meet the qualifying child tests
2. Qualifying child cannot be claimed by more than one person
3. The taxpayer cannot be the qualifying child of another taxpayer (LO 7.2)
161
© 2019 Cengage Learning, Inc. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
162 Chapter 7 – Tax Credits
6. Earned income credit:

Amount from Earned Income Credit Table for earned income of $18,300 = $5,716
Amount from Earned Income Credit Table for AGI of $19,000 = 5,639
Lesser of two amounts $5,639
Diane must compute the credit using both earned income and AGI because her AGI exceeds
the threshhold amount of $18,700. (LO 7.2)
7. Earned income credit: $5,716

See Schedule EIC and Earned Income Credit Worksheet A, on pages 189 and 190. (LO 7.2)
8. A taxpayer may have a maximum of $3,500 of investment income in 2018 and still claim the earned income
credit. The likely reason for the investment income limit is that the government intends the earned income
credit to give a helping hand to the working poor. If a low-income worker has investment income over
$3,500 they have savings that indicate to the government that the taxpayer may not need a helping hand
as badly as other taxpayers. (LO 7.2)
9. a. $725 = $2,500 (student income limitation $250 x 10 months) x 29%.

b. $1,320 = $6,000 (qualified expense limitation) x 22%.
c. $1,800 = $6,000 x 30%. (LO 7.3)
10. Qualified expenses $3,000

For two dependents, lesser of $6,000 maximum or actual $3,000
Credit percentage from table 33%
Credit allowed $ 990
(LO 7.3)
11. See the answer to Problem 10. The purpose of this problem is to familiarize the students with the
interactive documents available on the IRS website. As of the date of this book, the forms do not
perform calculations, so students should be told to have a calculator handy. (LO 7.3)
12. None. The credit is intended to help taxpayers who work at income-earning jobs. Therefore, since
John does not earn income (though many would argue that he has a very difficult job caring for two
young children and deserves a respite), no credit is allowed. (LO 7.3)
13. $600. 20% of $3,000 (LO 7.3)
14. $900. Jean gets credit for $500 a month of earned income while she attends school for 9 months, or
$4,500 of earned income for the year. Therefore, the maximum qualifying expenses for their dependents
are limited to $4,500. The credit is calculated as $4,500 (which is less than the $6,000 maximum costs
allowed for two children, and less than the $10,000 actually paid) x 20% = $900. (LO 7.3)
15. $463.33. The Flat Dollar Amount is $695 ÷ 12 x 8 = $463.33. Percentage Income Amount is ($28,000 –
$12,000) x 2.5% = $400. The larger of the two is $463.33 which is well below the bronze premium cap.
(LO 7.4)
16. $7,473. Modified household income is $50,790. The FPL for a family of 4 is $24,600. The Collins’
income is $50,790 ÷ $24,600 = 2.06 or 206% of the FPL. The applicable amount is 0.0655. Thus the annual
contribution amount is $50,790 x 0.0655 = $3,327. The cost of a silver plan for a four-person household
in Iowa is $10,800; thus, the actual premium tax credit is $10,800 – $3,327 = $7,473, which is less than
the maximum of actual premiums paid of $9,800. (LO 7.4)
Solutions for Questions and Problems – Chapter 7 163
17. The maximum premium assistance is $7,473 (the cost of the silver plan of $10,800 less the annual
contribution amount calculated in the previous solution $3,327). The actual amount advanced is
$9,200 resulting in a net excess advance premium tax credit of $1,727 ($9,200 – $7,473). However,
the repayment amount is capped at $1,550 for a married filing jointly taxpayer with income at the
206% FPL (calculated in previous question). (LO 7.4)
18. The American Opportunity tax credit and lifetime learning credit are in the tax law to give assistance to
low and middle-income students and/or their parents in paying for education. As discussed in Chapter 1,
the tax law is used to encourage certain activities, and a well-educated, skilled and competitive workforce
is obviously the goal of these education tax credits. Congress hopes to encourage students in pursuing
college and ongoing lifetime education. (LO 7.5)
19. The American Opportunity tax credit covers only the first 4 years of postsecondary education with at least
a half-time course load, so it encourages students to continue their education after high school. The lifetime
learning credit may be claimed for any year of college or graduate school, and may also be claimed for
educational courses taken during any stage of life to encourage lifelong ongoing education. The education
is not required to be at the more than half-time level, so the lifelong learning credit benefits students who
take a class occasionally. (LO 7.5)
20. a. $1,250. Janie’s American Opportunity tax credit before any phase-out, will be 100% of the first $2,000
plus 25% of the next $2,000, or $2,500. Because her parents have AGI over $160,000, the credit is
phased out partially: the credit is reduced by the following amount $2,500 x ($170,000 – $160,000) /
$20,000 = $1,250. Therefore, the credit is $2,500 – $1,250 = $1,250.
b. $2,500. Janie’s parents have AGI below the phase-out range so they qualify for the full American
Opportunity tax credit. (LO 7.5)
21. a. $0. Jasper’s income is too high to qualify for the lifetime learning credit. The ceiling for claiming
any part of the credit for single taxpayers is $67,000 in 2018. If Jasper were married and supporting
a non-working wife, however, he would qualify for the full credit since the credit begins to phase-out
for married taxpayers at $114,000. If he were married, his credit would be $400, or 20% of $2,000.
b. Jasper qualifies for the full credit of $400, or 20% of $2,000. (LO 7.5)
22. Martha and Lew should claim the credit. If they deduct the taxes, they will have a $96 tax benefit ($400
deduction at a 24% tax rate). If they claim the $400 credit, they will have a full $400 tax benefit. (LO 7.6)
23. a. $13,810. They may claim the maximum credit of $13,810 in 2018 since that is the year the adoption
was finalized and their qualified adoption expenses exceed the amount of the credit.
b. $0. If the adoption is never finalized, no credit is allowed, since it is a foreign adoption.
c. $11,048. Carl and Jenny’s income is in the phase-out range for the adoption credit. The phase-out
amount is calculated as follows: ($215,140 – $207,140) / $40,000 x $13,810 = $2,762. Only $11,048
of the credit is allowed ($13,810 – $2,762). (LO 7.7)
24. Mike’s credit would be $0. No credit is allowed if the property is used to heat a swimming pool or spa.
(LO 7.8)
25. Jeff ’s credit is $1,800. ($6,000 x 30%) (LO 7.8)
Group 3 – Writing Assignment

Research Solution:
Whittenburg and Gill, CPAs
San Diego, CA
March 22, 20xx
Relevant Facts
Scott and Heather Moore are married and file a joint return. The Moores have one daughter, Elizabeth,
age 8. Scott is a wildlife biologist, earning $36,000, and Heather is a full-time student at Online University.
Online University offers courses only through the Internet. Scott and Heather pay $3,000 for child care
expenses during the year.
Specific Issues
How much of the child care expenses paid can be claimed as a child and dependent care credit?
Conclusions
Mr. and Mrs. Moore are not allowed to claim a child and dependent care credit for the child care
expenses paid.
Support
A child and dependent care credit is allowed for married taxpayers who file a joint return. The qualifying
dependent care expenses are limited to the lesser of either spouse’s earned income.
In the case of taxpayers who are students, earned income of $250 per month (for one dependent) is deemed
to be income of the taxpayer, provided the taxpayer is a full-time student enrolled at school. This would
generally apply to Heather; however, IRS Publication 503, Child and Dependent Care Expenses, specifically
states that a school which only offers courses through the Internet does not qualify. Since Heather does not
meet the qualifications of a full-time student, she is treated as having no earned income.
The Moore’s dependent care expenses would be limited to the lesser of $3,000 or $0.
Actions to Be Taken
Review results with client.
Preparer: Trevor Malcolm
Reviewer: Martha Altus-Buller
Group 4 – Comprehensive Problems
1. See Forms on pages 191 through 200.

2A. See Forms on pages 201 through 210.
2B. See Forms on pages 211 through 215.
Group 5 – Cumulative Software Problem
The solution to the Cumulative Software Problem is posted on the website for the textbook at
www.cengage.com/login.
Group 2: Problem 7
SCHEDULE EIC Earned Income Credit OMB No. 1545-0074
(Form 1040) `
a
Qualifying Child Information
Complete and attach to Form 1040 only if you have a qualifying child.
1040
2018
Department of the Treasury a
Go to www.irs.gov/ScheduleEIC for the latest information.
EIC Attachment
Internal Revenue Service (99) Sequence No. 43
Name(s) shown on return Your social security number
David and Margaret Simmons
DRAFT AS OF
• See the instructions for Form 1040, line 17a, to make sure that (a) you can take the EIC, and (b) you have a
Before you begin: qualifying child.
• Be sure the child’s name on line 1 and social security number (SSN) on line 2 agree with the child’s social security card.
Otherwise, at the time we process your return, we may reduce or disallow your EIC. If the name or SSN on the child’s
social security card is not correct, call the Social Security Administration at 1-800-772-1213.
F
August 21, 2018
• You can't claim the EIC for a child who didn't live with you for more than half of the year.
!
CAUTION
• If you take the EIC even though you are not eligible, you may not be allowed to take the credit for up to 10 years. See the instructions for details.
• It will take us longer to process your return and issue your refund if you do not fill in all lines that apply for each qualifying child.
Qualifying Child Information Child 1 Child 2 Child 3
DO NOT FILE
1 Child’s name First name Last name First name Last name First name Last name
If you have more than three qualifying
children, you have to list only three to get Margo Simmons Daniel Simmons
the maximum credit.
2 Child’s SSN
The child must have an SSN as defined in
the instructions for Form 1040, line 17a,
unless the child was born and died in
2018. If your child was born and died in 316-31-4890 316-31-7894
2018 and did not have an SSN, enter
“Died” on this line and attach a copy of
the child’s birth certificate, death
certificate, or hospital medical records
showing a live birth.
3 Child’s year of birth

Year 2 0 1 3 Year 2 0 1 8 Year
If born after 1999 and the child is If born after 1999 and the child is If born after 1999 and the child is
younger than you (or your spouse, if younger than you (or your spouse, if younger than you (or your spouse, if
filing jointly), skip lines 4a and 4b; filing jointly), skip lines 4a and 4b; filing jointly), skip lines 4a and 4b;
go to line 5. go to line 5. go to line 5.
4 a Was the child under age 24 at the end of

2018, a student, and younger than you (or X Yes. No. X Yes. No. Yes. No.
your spouse, if filing jointly)?
Go to Go to line 4b. Go to Go to line 4b. Go to Go to line 4b.
line 5. line 5. line 5.
b Was the child permanently and totally

disabled during any part of 2018? Yes. No. Yes. No. Yes. No.
Go to The child is not a Go to The child is not a Go to The child is not a
line 5. qualifying child. line 5. qualifying child. line 5. qualifying child.
5 Child’s relationship to you

(for example, son, daughter, grandchild, Daughter Son
niece, nephew, eligible foster child, etc.)
6 Number of months child lived

with you in the United States
during 2018
• If the child lived with you for more than

half of 2018 but less than 7 months,
enter “7.”
• If the child was born or died in 2018 and 1 2 months 1 2 months months
your home was the child’s home for more
than half the time he or she was alive Do not enter more than 12 Do not enter more than 12 Do not enter more than 12
during 2018, enter “12.” months. months. months.
For Paperwork Reduction Act Notice, see your tax Cat. No. 13339M Schedule EIC (Form 1040) 2018
return instructions.
Group 2: Problem 7, cont.

)RUP²/LQHD
Worksheet A—2018 EIC—Line 17a Keep for Your Records
Before you begin: Be sure you are using the correct worksheet. Use this worksheet only if you
answered “No” to Step 5, question 2. Otherwise, use Worksheet B.
DRAFT AS OF 17,000
Part 1 1. Enter your earned income from Step 5. 1
All Filers Using

2. Look up the amount on line 1 above in the EIC Table (right after
Worksheet A Worksheet B) to find the credit. Be sure you use the correct column 2 5,716
September 26, 2018

for your filing status and the number of children you have. Enter the
credit here.
STOP
If line 2 is zero, You can’t take the credit.
Enter “No” in the space to the left of Form 1040, line 17.
3. Enter the amount from Form 1040, line 7. 3 17,200
4. Are the amounts on lines 3 and 1 the same?
Yes. Skip line 5; enter the amount from line 2 on line 6.
x No. Go to line 5.
5. If you have:
Part 2 ● No qualifying children, is the amount on line 3 less than $8,500
($14,200 if married filing jointly)?
Filers Who ● 1 or more qualifying children, is the amount on line 3 less than
Answered $18,700 ($24,350 if married filing jointly)?

“No” on x Yes. Leave line 5 blank; enter the amount from line 2 on line 6.
Line 4
No. Look up the amount on line 3 in the EIC Table to find the
credit. Be sure you use the correct column for your filing
status and the number of children you have. Enter the credit 5
here.
Look at the amounts on lines 5 and 2.
Then, enter the smaller amount on line 6.
Part 3
6. This is your earned income credit. 6 5,716
Enter this amount on
Your Earned Form 1040, line 17a.
Income Credit
Reminder—
1040 1040
If you have a qualifying child, complete and attach Schedule EIC.
EIC
If your EIC for a year after 1996 was reduced or disallowed, see
Form 8862, who must file, earlier, to find out if you must file Form 8862 to take the
CAUTION credit for 2018.
1HHGPRUHLQIRUPDWLRQRUIRUPV"9LVLW,56JRY ƖʼʷƖ
Comprehensive Problem 1
1040 U.S. Individual Income Tax Return 2018

Department of the Treasury—Internal Revenue Service (99)
Form
OMB No. 1545-0074 IRS Use Only—Do not write or staple in this space.
Filing status: Single x Married filing jointly Married filing separately Head of household Qualifying widow(er)
Your first name and initial Last name Your social security number
David Jasper 577 11 3311
Your standard deduction: Someone can claim you as a dependent You were born before January 2, 1954 You are blind
Spouse’s social security number
DRAFT AS OF
If joint return, spouse's first name and initial Last name
Darlene Jasper 477 98 4731
Spouse standard deduction: Someone can claim your spouse as a dependent Spouse was born before January 2, 1954 Full-year health care coverage
Spouse is blind Spouse itemizes on a separate return or you were dual-status alien or exempt (see inst.)
Home address (number and street). If you have a P.O. box, see instructions. Apt. no. Presidential Election Campaign
4639 Honeysuckle Lane (see inst.) You Spouse
August 13, 2018

City, town or post office, state, and ZIP code. If you have a foreign address, attach Schedule 6. If more than four dependents,
Los Angeles, CA 90248 see inst. and here a
Dependents (see instructions): (2) Social security number (3) Relationship to you (4) if qualifies for (see inst.):
(1) First name Last name Child tax credit Credit for other dependents
Sam Jasper 589 22 1142 Son x
Sign
Here DO NOT FILE
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.
Your signature Date Your occupation
Office Manager
If the IRS sent you an Identity Protection
F
Joint return? PIN, enter it

See instructions. here (see inst.)
Keep a copy for Spouse’s signature. If a joint return, both must sign. Date Spouse’s occupation If the IRS sent you an Identity Protection
your records.
Perfume Tester PIN, enter it
here (see inst.)
Preparer’s name Preparer’s signature PTIN Firm’s EIN Check if:
Paid 3rd Party Designee
Preparer Self-employed
Firm’s name Phone no.
Use Only
a
Firm’s address a
For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions. Cat. No. 11320B Form 1040 (2018)
Comprehensive Problem 1, cont.

Form 1040 (2018) Page 2
1 Wages, salaries, tips, etc. Attach Form(s) W-2 . . . . . . . . . . . . . . . . 1 51,700
Attach Form(s)
2a Tax-exempt interest . . . 2a b Taxable interest . . . 2b 1,900
W-2. Also attach 3a Qualified dividends . . . 3a b Ordinary dividends . . . 3b
Form(s) W-2G and
1099-R if tax was 4a IRAs, pensions, and annuities . 4a b Taxable amount . . . 4b
withheld. 5a Social security benefits . . 5a b Taxable amount . . . 5b
6 Total income. Add lines 1 through 5. Add any amount from Schedule 1, line 22 . . . . . 6 53,600
7 Adjusted gross income. If you have no adjustments to income, enter the amount from line 6; otherwise,
DRAFT AS OF
Standard subtract Schedule 1, line 36, from line 6 . . . . . . . . . . . . . . . . . 7 53,600
Deduction for— 8 Standard deduction or itemized deductions (from Schedule A) . . . . . . . . . . . . 8 24,000
• Single or married
filing separately, 9 Qualified business income deduction (see instructions) . . . . . . . . . . . . . . 9
$12,000
10 Taxable income. Subtract lines 8 and 9 from line 7. If zero or less, enter -0- . . . . . . . . 10 29,600
3,174
• Married filing
jointly or Qualifying 11 a Tax (see inst) (check if any from: 1 Form(s) 8814 2 Form 4972 3 )
3,174
August 13, 2018

widow(er),
$24,000 b Add any amount from Schedule 2 and check here . . . . . . . . . . . . a 11
• Head of 12 a Child tax credit/credit for other dependents 2,000 b Add any amount from Schedule 3 and check here a X 12 2,600
household,
$18,000 13 Subtract line 12 from line 11. If zero or less, enter -0- . . . . . . . . . . . . . . 13 574
• If you checked 14 Other taxes. Attach Schedule 4 . . . . . . . . . . . . . . . . . . . . 14 579
1,153
any box under
Standard 15 Total tax. Add lines 13 and 14 . . . . . . . . . . . . . . . . . . . . 15
deduction,
16 Federal income tax withheld from Forms W-2 and 1099 . . . . . . . . . . . . . 16 5,450
DO NOT FILE
see instructions.
17 Refundable credits: a EIC (see inst.) b Sch 8812 c Form 8863
Add any amount from Schedule 5 . . . . . . . . . . . . . . 17
18 Add lines 16 and 17. These are your total payments . . . . . . . . . . . . . . 18 5,450
Refund 19 If line 18 is more than line 15, subtract line 15 from line 18. This is the amount you overpaid . . . . 19 4,297
20a Amount of line 19 you want refunded to you. If Form 8888 is attached, check here . . . . a 20a 4,297
Direct deposit? a b Routing number a c Type: Checking Savings
See instructions.
a d Account number
21 Amount of line 19 you want applied to your 2019 estimated tax . . a 21
Amount You Owe 22 Amount you owe. Subtract line 18 from line 15. For details on how to pay, see instructions . . . a 22
23 Estimated tax penalty (see instructions) . . . . . . . . a 23
Go to www.irs.gov/Form1040 for instructions and the latest information. Form 1040 (2018)

SCHEDULE 3 OMB No. 1545-0074
Nonrefundable Credits
2018
(Form 1040)
a Attach to Form 1040.
Department of the Treasury Attachment
Internal Revenue Service
a Go to www.irs.gov/Form1040 for instructions and the latest information. Sequence No. 03
Name(s) shown on Form 1040 Your social security number
David and Darlene Jasper 577-11-3311
Nonrefundable 48 Foreign tax credit. Attach Form 1116 if required . . . . . . . . . . . . . 48
DRAFT AS OF
Credits 49 Credit for child and dependent care expenses. Attach Form 2441 . . . . . . . 49 600
50 Education credits from Form 8863, line 19 . . . . . . . . . . . . . . 50
51 Retirement savings contributions credit. Attach Form 8880 . . . . . . . . . 51
52 Reserved . . . . . . . . . . . . . . . . . . . . . . . . . 52
53 Residential energy credit. Attach Form 5695 . . . . . . . . . . . . . . 53
July 31, 2018

54 Other credits from Form a 3800 b 8801 c 54
55 Add the amounts in the far right column. Enter here and include on Form 1040, line 12 55 600
For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 71480G Schedule 3 (Form 1040) 2018
DO NOT FILE

Other Taxes
2018
(Form 1040)
Department of the Treasury a Go
Attachment
Internal Revenue Service to www.irs.gov/Form1040 for instructions and the latest information. Sequence No. 04
Other 57 Self-employment tax. Attach Schedule SE . . . . . . . . . . . . 57
DRAFT AS OF
58 Unreported social security and Medicare tax from: Form a 4137 b 8919 58
Taxes
59 Additional tax on IRAs, other qualified retirement plans, and other tax-favored
accounts. Attach Form 5329 if required . . . . . . . . . . . . . 59
60a Household employment taxes. Attach Schedule H . . . . . . . . . . 60a
b Repayment of first-time homebuyer credit from Form 5405. Attach Form 5405 if
July 31, 2018

required . . . . . . . . . . . . . . . . . . . . . . . . 60b
61 Health care: individual responsibility (see instructions) . . . . . . . . . 61 579
62 Taxes from: a Form 8959 b Form 8960
c Instructions; enter code(s) 62
63 Section 965 net tax liability installment from Form
DO NOT FILE
965-A . . . . . . . . . . . . . . 63
64 Add the amounts in the far right column. These are your total other taxes. Enter
here and on Form 1040, line 14 . . . . . . . . . . . . . . . . 64 579
For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 71481R Schedule 4 (Form 1040) 2018

SCHEDULE A Itemized Deductions OMB No. 1545-0074
(Form 1040)
Department of the Treasury
a Go to www.irs.gov/ScheduleA for instructions and the latest information.
a Attach to Form 1040. 2018
Attachment
Internal Revenue Service (99) Caution: If you are claiming a net qualified disaster loss on Form 4684, see the instructions for line 16. Sequence No. 07
Medical Caution: Do not include expenses reimbursed or paid by others.
DRAFT AS OF
and 1 Medical and dental expenses (see instructions) . . . . . 1 6,460
Dental 2 Enter amount from Form 1040, line 7 2 53,600
Expenses 3 Multiply line 2 by 7.5% (0.075) . . . . . . . . . . . 3 4,020
4 Subtract line 3 from line 1. If line 3 is more than line 1, enter -0- . . . . . . . . 4 2,440
Taxes You 5 State and local taxes
July 10, 2018

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 . . . . . . . . a 5a 2,365
b State and local real estate taxes (see instructions) . . . . . 5b 1,300
DO NOT FILE
c State and local personal property taxes . . . . . . . . 5c
d Add lines 5a through 5c . . . . . . . . . . . . . 5d 3,665
e Enter the smaller of line 5d and $10,000 ($5,000 if married filing
separately) . . . . . . . . . . . . . . . . . 5e 3,665
6 Other taxes. List type and amount a
6
7 Add lines 5e and 6 . . . . . . . . . . . . . . . . . . . . . . 7 3,665
Interest You 8 Home mortgage interest and points. If you didn't use all of your
Paid home mortgage loan(s) to buy, build, or improve your home,
Caution: Your see instructions and check this box . . . . . . . a
mortgage interest
deduction may be a Home mortgage interest and points reported to you on Form
limited (see
instructions). 1098 . . . . . . . . . . . . . . . . . . . 8a 11,200
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 a
8b
c Points not reported to you on Form 1098. See instructions for
special rules . . . . . . . . . . . . . . . . . 8c
d Reserved . . . . . . . . . . . . . . . . . . 8d
e Add lines 8a through 8c . . . . . . . . . . . . . 8e 11,200
9 Investment interest. Attach Form 4952 if required. See
instructions . . . . . . . . . . . . . . . . . 9
10 Add lines 8e and 9 . . . . . . . . . . . . . . . . . . . . . . 10 11,200
Gifts to 11 Gifts by cash or check. If you made any gift of $250 or more,
Charity see instructions . . . . . . . . . . . . . . . 11 1,020
12 Other than by cash or check. If any gift of $250 or more, see
If you made a
gift and got a instructions. You must attach Form 8283 if over $500 . . . 12
benefit for it, 13 Carryover from prior year . . . . . . . . . . . . 13
see instructions.
14 Add lines 11 through 13 . . . . . . . . . . . . . . . . . . . . . 14 1,020
Casualty and 15 Casualty and theft loss(es) from a federally declared disaster (other than net qualified
Theft Losses disaster losses). Attach Form 4684 and enter the amount from line 18 of that form. See
instructions . . . . . . . . . . . . . . . . . . . . . . . . . 15
Other 16 Other—from list in instructions. List type and amount a
Itemized
Deductions 16
Total 17 Add the amounts in the far right column for lines 4 through 16. Also, enter this amount on
Itemized Form 1040, line 8 . . . . . . . . . . . . . . . . . . . . . . . 17 18,325
Deductions 18 If you elect to itemize deductions even though they are less than your standard
deduction, check here . . . . . . . . . . . . . . . . . . . a
For Paperwork Reduction Act Notice, see the Instructions for Form 1040. Cat. No. 17145C Schedule A (Form 1040) 2018
Because the total itemized deductions are less than the $24,000 standard deduction, Schedule A will not be filed.

SCHEDULE B OMB No. 1545-0074
Interest and Ordinary Dividends
2018
(Form 1040)
a Go to www.irs.gov/ScheduleB for instructions and the latest information.
Department of the Treasury a Attach to Form 1040.
Attachment
Part I Amount
DRAFT AS OF
1 List name of payer. If any interest is from a seller-financed mortgage and the
buyer used the property as a personal residence, see the instructions and list this
Interest interest first. Also, show that buyer’s social security number and address a
(See instructions
and the Pine Tree Savings and Loan 1,900
instructions for

July 16, 2018

Form 1040,
line 2b.)
Note: If you 1
received a Form
1099-INT, Form
1099-OID, or
substitute
DO NOT FILE
statement from
a brokerage firm,
list the firm’s
name as the
payer and enter
the total interest
shown on that
form.

2 Add the amounts on line 1 . . . . . . . . . . . . . . . . . . . 2 1,900
3
Excludable interest on series EE and I U.S. savings bonds issued after 1989.
Attach Form 8815 . . . . . . . . . . . . . . . . . . . . . . 3

4 Subtract line 3 from line 2. Enter the result here and on Form 1040, line 2b . . a 4 1,900
Note: If line 4 is over $1,500, you must complete Part III. Amount
Part II 5 List name of payer a
Ordinary

Dividends
(See instructions
and the
instructions for
Form 1040,
line 3b.) 5
Note: If you
received a Form
1099-DIV or
substitute
statement from
a brokerage firm,
list the firm’s
name as the
payer and enter
the ordinary
dividends shown
on that form.
6 Add the amounts on line 5. Enter the total here and on Form 1040, line 3b . . a 6
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
Yes No
foreign account; or (c) received a distribution from, or were a grantor of, or a transferor to, a foreign trust.
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? See instructions . . . . . . . . . . . . . . . . . . . . . . . . X
and Trusts
If “Yes,” are you required to file FinCEN Form 114, Report of Foreign Bank and Financial
Accounts (FBAR), to report that financial interest or signature authority? See FinCEN Form 114
(See instructions.)
and its instructions for filing 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 a
8 During 2018, did you receive a distribution from, or were you the grantor of, or transferor to, a
foreign trust? If “Yes,” you may have to file Form 3520. See instructions . . . . . . . . . X
For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 17146N Schedule B (Form 1040) 2018
Form 2441 Child and Dependent Care Expenses 1040

`
OMB No. 1545-0074
2018
..........
a Attach to Form 1040 or Form 1040NR. 1040NR

Department of the Treasury a Go to www.irs.gov/Form2441 for instructions and the 2441 Attachment
Internal Revenue Service (99) latest information. Sequence No. 21
DRAFT AS OF
You cannot claim a credit for child and dependent care expenses if your filing status is married filing separately unless you meet the
requirements listed in the instructions under “Married Persons Filing Separately.” If you meet these requirements, check this box.
Part I Persons or Organizations Who Provided the Care—You must complete this part.
(If you have more than two care providers, see the instructions.)
1 (a) Care provider’s (b) Address (c) Identifying number (d) Amount paid
October 2, 2018
name (number, street, apt. no., city, state, and ZIP code) (SSN or EIN) (see instructions)
10250 Santa Monica Blvd.

Kiddiecare Inc. 13-3345678 3,500
Los Angeles, CA 90067
DO NOT FILE
Did you receive No a Complete only Part II below.
dependent care benefits? Yes a Complete Part III on the back next.
Caution: If the care was provided in your home, you may owe employment taxes. For details, see the instructions for Schedule 4
(Form 1040), line 60a; or Form 1040NR, line 59a.
Part II Credit for Child and Dependent Care Expenses
2 Information about your qualifying person(s). If you have more than two qualifying persons, see the instructions.
(a) Qualifying person’s name (b) Qualifying person’s social (c) Qualified expenses you
security number incurred and paid in 2018 for the
First Last person listed in column (a)
Sam Jasper 589-22-1142 3,500
3 Add the amounts in column (c) of line 2. Don’t enter more than $3,000 for one qualifying
person or $6,000 for two or more persons. If you completed Part III, enter the amount
from line 31 . . . . . . . . . . . . . . . . . . . . . . . . . . 3 3,000
4 Enter your earned income. See instructions . . . . . . . . . . . . . . . 4 26,500
5 If married filing jointly, enter your spouse’s earned income (if you or your spouse was a
student or was disabled, see the instructions); all others, enter the amount from line 4 . 5 25,200
6 Enter the smallest of line 3, 4, or 5 . . . . . . . . . . . . . . . . . . 6 3,000
7 Enter the amount from Form 1040, line 7; or Form
1040NR, line 36 . . . . . . . . . . . . . 7 53,600
8 Enter on line 8 the decimal amount shown below that applies to the amount on line 7
If line 7 is: If line 7 is:
But not Decimal But not Decimal
Over over amount is Over over amount is
$0—15,000 .35 $29,000—31,000 .27
15,000—17,000 .34 31,000—33,000 .26
17,000—19,000 .33 33,000—35,000 .25 8 X. 20
19,000—21,000 .32 35,000—37,000 .24
21,000—23,000 .31 37,000—39,000 .23
23,000—25,000 .30 39,000—41,000 .22
25,000—27,000 .29 41,000—43,000 .21
27,000—29,000 .28 43,000—No limit .20
9 Multiply line 6 by the decimal amount on line 8. If you paid 2017 expenses in 2018, see
the instructions . . . . . . . . . . . . . . . . . . . . . . . . . 9 600
10 Tax liability limit. Enter the amount from the Credit
Limit Worksheet in the instructions. . . . . . . 10 3,174 *
11 Credit for child and dependent care expenses. Enter the smaller of line 9 or line 10
here and on Schedule 3 (Form 1040), line 49; or Form 1040NR, line 47 . . . . . . . 11 600
For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 11862M Form 2441 (2018)
* Assume alternative minimum tax is not a factor.

Form 2441 (2018) Page 2
Part III Dependent Care Benefits
12 Enter the total amount of dependent care benefits you received in 2018. Amounts you
received as an employee should be shown in box 10 of your Form(s) W-2. Don’t include
amounts reported as wages in box 1 of Form(s) W-2. If you were self-employed or a
partner, include amounts you received under a dependent care assistance program from
your sole proprietorship or partnership . . . . . . . . . . . . . . . . . . 12
DRAFT AS OF
13 Enter the amount, if any, you carried over from 2017 and used in 2018 during the grace
period. See instructions . . . . . . . . . . . . . . . . . . . . . . . 13
14 Enter the amount, if any, you forfeited or carried forward to 2019. See instructions . . . 14 ( )
15 Combine lines 12 through 14. See instructions . . . . . . . . . . . . . . . 15
16 Enter the total amount of qualified expenses incurred
October 2, 2018
in 2018 for the care of the qualifying person(s) . . . 16
17 Enter the smaller of line 15 or 16 . . . . . . . . 17
18 Enter your earned income. See instructions . . . . 18
19 Enter the amount shown below that applies
} FILE
to you.
DO NOT
• If married filing jointly, enter your
spouse’s earned income (if you or your
spouse was a student or was disabled,
see the instructions for line 5). . . . 19
• If married filing separately, see
instructions.
• All others, enter the amount from line 18.
20 Enter the smallest of line 17, 18, or 19 . . . . . . 20
21 Enter $5,000 ($2,500 if married filing separately and
you were required to enter your spouse’s earned
income on line 19) . . . . . . . . . . . . . 21
22 Is any amount on line 12 from your sole proprietorship or partnership?
No. Enter -0-.
Yes. Enter the amount here . . . . . . . . . . . . . . . . . . . . 22
23 Subtract line 22 from line 15 . . . . . . . . . 23
24 Deductible benefits. Enter the smallest of line 20, 21, or 22. Also, include this amount on
the appropriate line(s) of your return. See instructions . . . . . . . . . . . . . 24
25 Excluded benefits. If you checked “No” on line 22, enter the smaller of line 20 or 21.
Otherwise, subtract line 24 from the smaller of line 20 or line 21. If zero or less, enter -0- . 25
26 Taxable benefits. Subtract line 25 from line 23. If zero or less, enter -0-. Also, include this
amount on Form 1040, line 1; or Form 1040NR, line 8. On the dotted line next to Form
1040, line 1; or Form 1040NR, line 8, enter “DCB” . . . . . . . . . . . . . . 26
To claim the child and dependent care
credit, complete lines 27 through 31 below.
27 Enter $3,000 ($6,000 if two or more qualifying persons) . . . . . . . . . . . . 27

28 Add lines 24 and 25 . . . . . . . . . . . . . . . . . . . . . . . . 28
29 Subtract line 28 from line 27. If zero or less, stop. You can’t take the credit.
Exception. If you paid 2017 expenses in 2018, see the instructions for line 9 . . . . . 29
30 Complete line 2 on the front of this form. Don’t include in column (c) any benefits shown
on line 28 above. Then, add the amounts in column (c) and enter the total here. . . . . 30
31 Enter the smaller of line 29 or 30. Also, enter this amount on line 3 on the front of this form
and complete lines 4 through 11 . . . . . . . . . . . . . . . . . . . . 31
Form 2441 (2018)
Shared Responsibility Payment Worksheet *

Complete the monthly columns by placing “X's” in each month in which you or another member of your tax household had neither
minimum essential coverage nor a coverage exemption.
Name Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
David X X X X
Darlene X X X X
Sam X X X X
1. Total number of X's in a month. If 5 or

more, enter 5 . . . . . . . . . . . . . . . . . 3 3 3 3
2. Total number of X's in a month for

individuals 18 or over* . . . . . . . . . . . 2 2 2 2
3. One-half the number of X's in a month

for individuals under 18* . . . . . . . . . .5 .5 .5 .5
4.
Add lines 2 and 3 for each month . . . 2.5 2.5 2.5 2.5
5. Multiply line 4 by $695 for each month. If

$2,085 or more, enter $2,085 . . . . . . 1,738 1,738 1,738 1,738
6. Sum of the monthly amounts entered on line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12
7. Enter your household income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 53,600
8. Enter your filing threshold . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24,000
9. Subtract line 8 from line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29,600
10. Multiply line 9 by 2.5% (0.025) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 740
11. Is line 10 more than $2,085?
Yes. Multiply line 10 by the number of months for which line 1 is more than zero
............. 6,952
xNo. Enter the amount from line 14 of the Flat Dollar Amount Worksheet
12. Divide line 11 by 12.0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 579
13. Multiply line 6 by $283** . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,396
14. Enter the smaller of line 12 or line 13 here and on Form 1040, Schedule 4, Line 61
This is your shared responsibility payment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 579
*For purposes of figuring the shared responsibility payment, an individual is considered under 18 for an entire month if he or she did not turn 18
before the first day of the month. An individual turns 18 on the anniversary of the day the individual was born. For example, someone born on
March 1, 2000, is considered age 18 on March 1, 2018, and, therefore, is not considered age 18 for purposes of the shared responsibility
payment until April 2018.
**$283 is the 2018 national average premium for a bronze level health plan available through the Marketplace for one individual.
* At the time we went to press, the 2018 shared responsibility worksheets were not available. The 2017 worksheets have
been adapted to 2018 use.
Worksheet.indd 1 23/09/16 4:40 PM

Flat Dollar Amount Worksheet
!
CAUTION
Do not complete this worksheet unless the amount on line 10 of the Shared Responsibility Payment Worksheet is less
than $2,085.
Yes No
For each month, is the amount on line 5 of the Shared Responsibility Payment Worksheet
less than the amount on line 10 of the Shared Responsibility Payment Worksheet?* Enter the amount Enter the amount
from line 10 from line 5
1. January . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2. February . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3. March . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4. April . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5. May . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6. June . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7. July . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8. August . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9. September . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,738
10. October . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,738
11. November . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,738
12. December . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,738
13. Add the amounts in each column . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6,952
14. Add the amounts on line 13 of both columns. Enter the result on line 11 of the Shared
Responsibility Payment Worksheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6,952
*If the amount on line 1 of the Shared Responsibility Payment Worksheet is -0- for any month, leave both columns of this worksheet blank for that
month.
Worksheet.indd 2 23/09/16 4:40 PM

Comprehensive Problem 2A

Form
Filing status: Single Married filing jointly Married filing separately x Head of household Qualifying widow(er)
Steve Jackson 465 88 9415
DRAFT AS OF
Spouse standard deduction: Someone can claim your spouse as a dependent Spouse was born before January 2, 1954 x Full-year health care coverage
3215 Pacific Drive B (see inst.) You Spouse
August 13, 2018

Pacific Beach, CA 92109 see inst. and here a
Janet Jackson 654 12 6543 Daughter x

Michael Jackson 667 21 8998 Brother x
Sign
Here DO NOT FILE
Your signature Date Your occupation If the IRS sent you an Identity Protection
F
PIN, enter it
Joint return?
See instructions. Laundry Attendant here (see inst.)
your records. PIN, enter it
here (see inst.)
Use Only
a
Firm’s address a
Comprehensive Problem 2A, cont.

Form 1040 (2018) Steve Jackson 465-88-9415 Page 2
2a Tax-exempt interest . . . 2a b Taxable interest . . . 2b
Attach Form(s)
Form(s) W-2G and
6 Total income. Add lines 1 through 5. Add any amount from Schedule 1, line 22 . . . . . 6 21,500
DRAFT AS OF
$12,000
• Married filing
jointly or Qualifying 11 a Tax (see inst) 353 (check if any from: 1 Form(s) 8814 2 Form 4972 3 )
353
August 13, 2018

widow(er),
• Head of 12 a Child tax credit/credit for other dependents 46 b Add any amount from Schedule 3 and check here a x 12 353
household,
$18,000 13 Subtract line 12 from line 11. If zero or less, enter -0- . . . . . . . . . . . . . . 13 0
• If you checked 14 Other taxes. Attach Schedule 4 . . . . . . . . . . . . . . . . . . . . 14
0
any box under
Standard 15 Total tax. Add lines 13 and 14 . . . . . . . . . . . . . . . . . . . . 15
deduction,
16 Federal income tax withheld from Forms W-2 and 1099 . . . . . . . . . . . . . 16 215
DO NOT FILE
see instructions.
17 Refundable credits: a EIC (see inst.) 3,003 b Sch 8812 1,400 c Form 8863
Add any amount from Schedule 5 . . . . . . . . . . . . . . 17 4,403
Refund 19 If line 18 is more than line 15, subtract line 15 from line 18. This is the amount you overpaid . . . . 19 4,618
20a Amount of line 19 you want refunded to you. If Form 8888 is attached, check here . . . . a 20a 4,618
See instructions.
a d Account number

Nonrefundable Credits
2018
(Form 1040)
Internal Revenue Service
a Go to www.irs.gov/Form1040 for instructions and the latest information. Sequence No. 03
Steve Jackson 465-88-9415
Nonrefundable 48 Foreign tax credit. Attach Form 1116 if required . . . . . . . . . . . . . 48
DRAFT AS OF
Credits 49 Credit for child and dependent care expenses. Attach Form 2441 . . . . . . . 49 307
50 Education credits from Form 8863, line 19 . . . . . . . . . . . . . . 50
51 Retirement savings contributions credit. Attach Form 8880 . . . . . . . . . 51
52 Reserved . . . . . . . . . . . . . . . . . . . . . . . . . 52
53 Residential energy credit. Attach Form 5695 . . . . . . . . . . . . . . 53
July 31, 2018

54 Other credits from Form a 3800 b 8801 c 54
55 Add the amounts in the far right column. Enter here and include on Form 1040, line 12 55 307
For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 71480G Schedule 3 (Form 1040) 2018
DO NOT FILE
)RUP²/LQHD
2018 Child Tax Credit and Credit for Other Dependents

Worksheet—Line 12a Keep for Your Records
1. To be a qualifying child for the child tax credit, the child must be your dependent, under age 17 at the end of 2018, and
meet all the conditions in Steps 1 through 3 under Who Qualifies as Your Dependent. Make sure you checked the "child tax
credit" box in column (4) of the Dependents section on Form 1040 for each qualifying child.
DRAFT AS OF
CAUTION 2. If you don’t have a qualifying child, you can’t claim the child tax credit; but you may be able to claim the credit for
other dependents for that child, see Step 3 under Who Qualifies as Your Dependent.
3. To see if your qualifying relative qualifies you to take the credit for other dependents, see Step 5 under Who Qualifies as Your
Dependent.
4. Be sure to see Social security number under Who Qualifies as Your Dependent.
September 26, 2018

5. Do not use this worksheet, but use Pub. 972 instead, if:
a. You are claiming the adoption credit, mortgage interest credit, District of Columbia first-time homebuyer credit, or
residential energy efficient property credit * ;
b. You are excluding income from Puerto Rico; or
c. You are filing Form 2555, 2555-EZ, or 4563.
* If applicable.
1. Number of qualifying children under age 17 with the required social

Part 1 security number: 1 $2,000. Enter the result.
1 2,000
2. Number of other dependents, including qualifying children without the
required social security number: 1 $500. Enter the result.
2 500
Caution. Don’t include yourself, your spouse, or anyone who is not a U.S. citizen, U.S.
national, or U.S. resident alien. Also, don’t include anyone you included on line 1.
3. Add lines 1 and 2. 3 2,500

5. Enter the amount shown below for your filing status.
● Married filing jointly — $400,000
5 200,000
● All other filing statuses — $200,000
6. Is the amount on line 4 more than the amount on line 5?
X No. Leave line 6 blank. Enter -0- on line 7, and go

to line 8.
6
Yes. Subtract line 5 from line 4.
If the result isn’t a multiple of $1,000,
increase it to the next multiple of $1,000.
For example, increase $425 to $1,000,
increase $1,025 to $2,000, etc.
7. Multiply the amount on line 6 by 5% (0.05). Enter the result. 7 0

No. STOP
You can’t take the child tax credit on Form 1040,
line 12a. You also can’t take the additional child
tax credit on Form 1040, line 17b. Complete the rest
of your Form 1040.
X Yes. Subtract line 7 from line 3. Enter the result. 8 2,500
Go to Part 2.
1HHGPRUHLQIRUPDWLRQRUIRUPV"9LVLW,56JRY ƖʻʹƖ
Comprehensive Problem 2A, cont. )RUP²/LQHD
2018 Child Tax Credit and Credit for Other Dependents

Worksheet—Continued Keep for Your Records
Before you begin Part 2: Figure the amount of any credits you are claiming on Schedule 3; Form 5695, Part II * ;
Form 8910; Form 8936; or Schedule R.
DRAFT AS OF
Part 2 9. Enter the amount from Form 1040, line 11. 9 353
10. Add any amounts from:

Schedule 3, line 48
307
September 26, 2018

Schedule 3, line 49 +
Form 5695, line 30* +
Form 8910, line 15 +
Form 8936, line 23 +
Schedule R, line 22 +
10 307
Enter the total.
Yes. STOP
You can’t take this credit because there is no tax to reduce.
However, you may be able to take the additional child tax
credit if line 1 is more than zero. See the TIP below.
X No. Subtract line 10 from line 9.
11 46
X Yes. Enter the amount from line 11.

Also, you may be able to take the
additional child tax credit if line 1
This is your child tax 12 46
credit and credit for
is more than zero. See the TIP below. Enter this amount on
other dependents.
No. Enter the amount from line 8. Form 1040, line 12a.
You may be able to take the additional child tax credit

TIP on Form 1040, line 17b, if you answered “Yes” on line 11 or 1040
line 12 above.
● First, complete your Form 1040 through line 17a (also
complete Schedule 5, line 72).
● Then, use Schedule 8812 to figure any additional child tax
credit.
If your child tax credit or additional child tax credit for a year after
2015 was reduced or disallowed, see Form 8862, who must file to
XCAUTION find out if you must file Form 8862 to take the credit for 2018.
* If applicable.
ƖʻʺƖ 1HHGPRUHLQIRUPDWLRQRUIRUPV"9LVLW,56JRY
SCHEDULE 8812
(Form 1040) Additional Child Tax Credit 1040 `
OMB No. 1545-0074

2018
Department of the Treasury
a Go to www.irs.gov/Schedule8812 for instructions and the latest 8812 Attachment
Internal Revenue Service (99) information. Sequence No. 47

DRAFT AS OF
Part I All Filers
Caution: If you file Form 2555 or 2555-EZ, stop here; you cannot claim the additional child tax credit.
1 If you are required to use the worksheet in Pub. 972, enter the amount from line 10 of the Child Tax Credit
}
and Credit for Other Dependents Worksheet in the publication. Otherwise:
1040 filers: Enter the amount from line 8 of your Child Tax Credit and Credit for Other
August 9, 2018
Dependents Worksheet (see the instructions for Form 1040, line 12a). 1 2,500
1040NR filers: Enter the amount from line 8 of your Child Tax Credit and Credit for Other
Dependents Worksheet (see the instructions for Form 1040NR, line 49).
2 Enter the amount from Form 1040, line 12a, or Form 1040NR, line 49 . . . . . . . . . . . . 2 46
3 Subtract line 2 from line 1. If zero, stop here; you cannot claim this credit . . . . . . . . . . . 3 2,454
1
DO NOT FILE
4 Number of qualifying children under 17 with the required social security number: X $1,400.
Enter the result. If zero, stop here; you cannot claim this credit . . . . . . . . . . . . . . 4 1,400
TIP: The number of children you use for this line is the same as the number of children you used for line 1 of
the Child Tax Credit and Credit for Other Dependents Worksheet.
5 Enter the smaller of line 3 or line 4 . . . . . . . . . . . . . . . . . . . . . . 5 1,400
6a Earned income (see separate instructions) . . . . . . . . . . . 6a 21,500
b Nontaxable combat pay (see separate
instructions) . . . . . . . . . . . 6b
7 Is the amount on line 6a more than $2,500?
No. Leave line 7 blank and enter -0- on line 8.
x Yes. Subtract $2,500 from the amount on line 6a. Enter the result . . . 7 19,000
8 Multiply the amount on line 7 by 15% (0.15) and enter the result . . . . . . . . . . . . . . 8 2,850
Next. On line 4, is the amount $4,200 or more?
x No. If line 8 is zero, stop here; you cannot claim this credit. Otherwise, skip Part II and enter the
smaller of line 5 or line 8 on line 15.
Yes. If line 8 is equal to or more than line 5, skip Part II and enter the amount from line 5 on line 15.
Otherwise, go to line 9.
Part II Certain Filers Who Have Three or More Qualifying Children
9 Withheld social security, Medicare, and Additional Medicare taxes from
Form(s) W-2, boxes 4 and 6. If married filing jointly, include your spouse’s
amounts with yours. If your employer withheld or you paid Additional
}
Medicare Tax or tier 1 RRTA taxes, see separate instructions . . . . . . 9
10 1040 filers: Enter the total of the amounts from Schedule 1 (Form
1040), line 27, and Schedule 4 (Form 1040), line 58,
plus any taxes that you identified using code “UT” and
entered on Schedule 4 (Form 1040), line 62. 10
1040NR filers: Enter the total of the amounts from Form 1040NR,
lines 27 and 56, plus any taxes that you identified using
code “UT” and entered on line 60.
11 Add lines 9 and 10 . . . . . . . . . . . . . . . . . . 11
}
12 1040 filers: Enter the total of the amounts from Form 1040, line
17a, and Schedule 5 (Form 1040), line 72.
1040NR filers: Enter the amount from Form 1040NR, line 67. 12
13 Subtract line 12 from line 11. If zero or less, enter -0- . . . . . . . . . . . . . . . . . 13
14 Enter the larger of line 8 or line 13 . . . . . . . . . . . . . . . . . . . . . . 14
Next, enter the smaller of line 5 or line 14 on line 15.
Part III Additional Child Tax Credit
15 This is your additional child tax credit . . . . . . . . . . . . . . . . . . . . . 15 1,400
1040 Form 1040, line 17b, or
Form 1040NR, line 64.
1040NR `
For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 59761M Schedule 8812 (Form 1040) 2018
Form 2441 Child and Dependent Care Expenses 1040

`
OMB No. 1545-0074
2018
..........

Department of the Treasury a Go to www.irs.gov/Form2441 for instructions and the 2441 Attachment
Internal Revenue Service (99) latest information. Sequence No. 21
DRAFT AS OF
You cannot claim a credit for child and dependent care expenses if your filing status is married filing separately unless you meet the
requirements listed in the instructions under “Married Persons Filing Separately.” If you meet these requirements, check this box.
Part I Persons or Organizations Who Provided the Care—You must complete this part.
(If you have more than two care providers, see the instructions.)
1 (a) Care provider’s (b) Address (c) Identifying number (d) Amount paid
October 2, 2018
name (number, street, apt. no., city, state, and ZIP code) (SSN or EIN) (see instructions)
456 La Jolla Dr.

HomeAid 17-9876543 990
San Diego, CA 92182
DO NOT FILE
Did you receive No a Complete only Part II below.
dependent care benefits? Yes a Complete Part III on the back next.
Caution: If the care was provided in your home, you may owe employment taxes. For details, see the instructions for Schedule 4
(Form 1040), line 60a; or Form 1040NR, line 59a.
Part II Credit for Child and Dependent Care Expenses
2 Information about your qualifying person(s). If you have more than two qualifying persons, see the instructions.
(a) Qualifying person’s name (b) Qualifying person’s social (c) Qualified expenses you
security number incurred and paid in 2018 for the
First Last person listed in column (a)
Michael Jackson 667-21-8998 990
3 Add the amounts in column (c) of line 2. Don’t enter more than $3,000 for one qualifying
person or $6,000 for two or more persons. If you completed Part III, enter the amount
from line 31 . . . . . . . . . . . . . . . . . . . . . . . . . . 3 990
4 Enter your earned income. See instructions . . . . . . . . . . . . . . . 4 21,500
5 If married filing jointly, enter your spouse’s earned income (if you or your spouse was a
student or was disabled, see the instructions); all others, enter the amount from line 4 . 5 21,500
6 Enter the smallest of line 3, 4, or 5 . . . . . . . . . . . . . . . . . . 6 990
7 Enter the amount from Form 1040, line 7; or Form
1040NR, line 36 . . . . . . . . . . . . . 7 21,500
8 Enter on line 8 the decimal amount shown below that applies to the amount on line 7
If line 7 is: If line 7 is:
But not Decimal But not Decimal
Over over amount is Over over amount is
$0—15,000 .35 $29,000—31,000 .27
15,000—17,000 .34 31,000—33,000 .26
17,000—19,000 .33 33,000—35,000 .25 8 X. 31
19,000—21,000 .32 35,000—37,000 .24
21,000—23,000 .31 37,000—39,000 .23
23,000—25,000 .30 39,000—41,000 .22
25,000—27,000 .29 41,000—43,000 .21
27,000—29,000 .28 43,000—No limit .20
9 Multiply line 6 by the decimal amount on line 8. If you paid 2017 expenses in 2018, see
the instructions . . . . . . . . . . . . . . . . . . . . . . . . . 9 307
10 Tax liability limit. Enter the amount from the Credit
Limit Worksheet in the instructions. . . . . . . 10 353
11 Credit for child and dependent care expenses. Enter the smaller of line 9 or line 10
here and on Schedule 3 (Form 1040), line 49; or Form 1040NR, line 47 . . . . . . . 11 307
For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 11862M Form 2441 (2018)

Form 2441 (2018) Page 2
Part III Dependent Care Benefits
12 Enter the total amount of dependent care benefits you received in 2018. Amounts you
received as an employee should be shown in box 10 of your Form(s) W-2. Don’t include
amounts reported as wages in box 1 of Form(s) W-2. If you were self-employed or a
partner, include amounts you received under a dependent care assistance program from
your sole proprietorship or partnership . . . . . . . . . . . . . . . . . . 12
DRAFT AS OF
13 Enter the amount, if any, you carried over from 2017 and used in 2018 during the grace
period. See instructions . . . . . . . . . . . . . . . . . . . . . . . 13
14 Enter the amount, if any, you forfeited or carried forward to 2019. See instructions . . . 14 ( )
15 Combine lines 12 through 14. See instructions . . . . . . . . . . . . . . . 15
16 Enter the total amount of qualified expenses incurred
October 2, 2018
in 2018 for the care of the qualifying person(s) . . . 16
17 Enter the smaller of line 15 or 16 . . . . . . . . 17
18 Enter your earned income. See instructions . . . . 18
19 Enter the amount shown below that applies
} FILE
to you.
DO NOT
• If married filing jointly, enter your
spouse’s earned income (if you or your
spouse was a student or was disabled,
see the instructions for line 5). . . . 19
• If married filing separately, see
instructions.
• All others, enter the amount from line 18.
20 Enter the smallest of line 17, 18, or 19 . . . . . . 20
21 Enter $5,000 ($2,500 if married filing separately and
you were required to enter your spouse’s earned
income on line 19) . . . . . . . . . . . . . 21
22 Is any amount on line 12 from your sole proprietorship or partnership?
No. Enter -0-.
Yes. Enter the amount here . . . . . . . . . . . . . . . . . . . . 22
23 Subtract line 22 from line 15 . . . . . . . . . 23
24 Deductible benefits. Enter the smallest of line 20, 21, or 22. Also, include this amount on
the appropriate line(s) of your return. See instructions . . . . . . . . . . . . . 24
25 Excluded benefits. If you checked “No” on line 22, enter the smaller of line 20 or 21.
Otherwise, subtract line 24 from the smaller of line 20 or line 21. If zero or less, enter -0- . 25
26 Taxable benefits. Subtract line 25 from line 23. If zero or less, enter -0-. Also, include this
amount on Form 1040, line 1; or Form 1040NR, line 8. On the dotted line next to Form
1040, line 1; or Form 1040NR, line 8, enter “DCB” . . . . . . . . . . . . . . 26
To claim the child and dependent care
credit, complete lines 27 through 31 below.
27 Enter $3,000 ($6,000 if two or more qualifying persons) . . . . . . . . . . . . 27

28 Add lines 24 and 25 . . . . . . . . . . . . . . . . . . . . . . . . 28
29 Subtract line 28 from line 27. If zero or less, stop. You can’t take the credit.
Exception. If you paid 2017 expenses in 2018, see the instructions for line 9 . . . . . 29
30 Complete line 2 on the front of this form. Don’t include in column (c) any benefits shown
on line 28 above. Then, add the amounts in column (c) and enter the total here. . . . . 30
31 Enter the smaller of line 29 or 30. Also, enter this amount on line 3 on the front of this form
and complete lines 4 through 11 . . . . . . . . . . . . . . . . . . . . 31
Form 2441 (2018)

)RUP²/LQHD
Worksheet A—2018 EIC—Line 17a Keep for Your Records
Before you begin: Be sure you are using the correct worksheet. Use this worksheet only if you
answered “No” to Step 5, question 2. Otherwise, use Worksheet B.
DRAFT AS OF 21,500
Part 1 1. Enter your earned income from Step 5. 1
All Filers Using

2. Look up the amount on line 1 above in the EIC Table (right after
Worksheet A Worksheet B) to find the credit. Be sure you use the correct column 2 3,003
September 26, 2018

for your filing status and the number of children you have. Enter the
credit here.
STOP
If line 2 is zero, You can’t take the credit.
Enter “No” in the space to the left of Form 1040, line 17.
x Yes. Skip line 5; enter the amount from line 2 on line 6.
No. Go to line 5.
5. If you have:
Part 2 ● No qualifying children, is the amount on line 3 less than $8,500
($14,200 if married filing jointly)?
Filers Who ● 1 or more qualifying children, is the amount on line 3 less than
Answered $18,700 ($24,350 if married filing jointly)?

“No” on Yes. Leave line 5 blank; enter the amount from line 2 on line 6.
Line 4
No. Look up the amount on line 3 in the EIC Table to find the
credit. Be sure you use the correct column for your filing
status and the number of children you have. Enter the credit 5
here.
Look at the amounts on lines 5 and 2.
Then, enter the smaller amount on line 6.
Part 3
6. This is your earned income credit. 6 3,003
Your Earned Form 1040, line 17a.
Income Credit
Reminder—
1040 1040
If you have a qualifying child, complete and attach Schedule EIC.
EIC
If your EIC for a year after 1996 was reduced or disallowed, see
Form 8862, who must file, earlier, to find out if you must file Form 8862 to take the
CAUTION credit for 2018.
1HHGPRUHLQIRUPDWLRQRUIRUPV"9LVLW,56JRY ƖʼʷƖ

SCHEDULE EIC Earned Income Credit OMB No. 1545-0074
(Form 1040) `
a
Qualifying Child Information
Complete and attach to Form 1040 only if you have a qualifying child.
1040
2018
Department of the Treasury a
Go to www.irs.gov/ScheduleEIC for the latest information.
EIC Attachment
DRAFT AS OF
• See the instructions for Form 1040, line 17a, to make sure that (a) you can take the EIC, and (b) you have a
Before you begin: qualifying child.
• Be sure the child’s name on line 1 and social security number (SSN) on line 2 agree with the child’s social security card.
Otherwise, at the time we process your return, we may reduce or disallow your EIC. If the name or SSN on the child’s
social security card is not correct, call the Social Security Administration at 1-800-772-1213.
F
August 21, 2018
• You can't claim the EIC for a child who didn't live with you for more than half of the year.
!
CAUTION
• If you take the EIC even though you are not eligible, you may not be allowed to take the credit for up to 10 years. See the instructions for details.
• It will take us longer to process your return and issue your refund if you do not fill in all lines that apply for each qualifying child.
Qualifying Child Information Child 1 Child 2 Child 3
DO NOT FILE
1 Child’s name First name Last name First name Last name First name Last name
If you have more than three qualifying
children, you have to list only three to get Janet Jackson
the maximum credit.
2 Child’s SSN
The child must have an SSN as defined in
the instructions for Form 1040, line 17a,
unless the child was born and died in
2018. If your child was born and died in 654-12-6543
2018 and did not have an SSN, enter
“Died” on this line and attach a copy of
the child’s birth certificate, death
certificate, or hospital medical records
showing a live birth.
3 Child’s year of birth

Year 2 0 0 7 Year Year
If born after 1999 and the child is If born after 1999 and the child is If born after 1999 and the child is
younger than you (or your spouse, if younger than you (or your spouse, if younger than you (or your spouse, if
filing jointly), skip lines 4a and 4b; filing jointly), skip lines 4a and 4b; filing jointly), skip lines 4a and 4b;
go to line 5. go to line 5. go to line 5.
4 a Was the child under age 24 at the end of

2018, a student, and younger than you (or X Yes. No. Yes. No. Yes. No.
your spouse, if filing jointly)?
Go to Go to line 4b. Go to Go to line 4b. Go to Go to line 4b.
line 5. line 5. line 5.
b Was the child permanently and totally

disabled during any part of 2018? Yes. No. Yes. No. Yes. No.
Go to The child is not a Go to The child is not a Go to The child is not a
line 5. qualifying child. line 5. qualifying child. line 5. qualifying child.
5 Child’s relationship to you

(for example, son, daughter, grandchild, Daughter
niece, nephew, eligible foster child, etc.)
6 Number of months child lived

with you in the United States
during 2018
• If the child lived with you for more than

half of 2018 but less than 7 months,
enter “7.”
• If the child was born or died in 2018 and 1 2 months months months
your home was the child’s home for more
than half the time he or she was alive Do not enter more than 12 Do not enter more than 12 Do not enter more than 12
during 2018, enter “12.” months. months. months.
For Paperwork Reduction Act Notice, see your tax Cat. No. 13339M Schedule EIC (Form 1040) 2018
return instructions.
Comprehensive Problem 2B

Form
Filing status: x Single Married filing jointly Married filing separately Head of household Qualifying widow(er)
David Fleming 865 68 9635
DRAFT AS OF
Spouse standard deduction: Someone can claim your spouse as a dependent Spouse was born before January 2, 1954 x Full-year health care coverage
169 Trendie Street 6B (see inst.) You Spouse
August 13, 2018

La Jolla, CA 92037 see inst. and here a
Sign
Here DO NOT FILE
Your signature Date Your occupation If the IRS sent you an Identity Protection
F
PIN, enter it
Joint return?
See instructions. Delivery Person here (see inst.)
your records. PIN, enter it
here (see inst.)
Use Only
a
Firm’s address a
Comprehensive Problem 2B, cont.

Form 1040 (2018) David Fleming 865-68-9635 Page 2
2a Tax-exempt interest . . . 2a b Taxable interest . . . 2b
Attach Form(s)
Form(s) W-2G and
6 Total income. Add lines 1 through 5. Add any amount from Schedule 1, line 22 . . . . . 10,000 6 33,400
DRAFT AS OF
$12,000
2,381
• Married filing
jointly or Qualifying 11 a Tax (see inst) (check if any from: 1 Form(s) 8814 2 Form 4972 3 )
x 3,036
August 13, 2018

widow(er),
• Head of 12 a Child tax credit/credit for other dependents b Add any amount from Schedule 3 and check here a 12
3,036
household,
$18,000 13 Subtract line 12 from line 11. If zero or less, enter -0- . . . . . . . . . . . . . . 13
• If you checked 14 Other taxes. Attach Schedule 4 . . . . . . . . . . . . . . . . . . . . 14
any box under
Standard 15 Total tax. Add lines 13 and 14 . . . . . . . . . . . . . . . . . . . . 15 3,036
deduction,
16 Federal income tax withheld from Forms W-2 and 1099 . . . . . . . . . . . . . 16 3,700
DO NOT FILE
see instructions.
17 Refundable credits: a EIC (see inst.) b Sch 8812 c Form 8863
Add any amount from Schedule 5 . . . . . . . . . . . . . . 17
Refund 19 If line 18 is more than line 15, subtract line 15 from line 18. This is the amount you overpaid . . . . 19 664
20a Amount of line 19 you want refunded to you. If Form 8888 is attached, check here . . . . a 20a 664
See instructions.
a d Account number

Additional Income and Adjustments to Income
2018
(Form 1040)
Attachment
David Fleming 865-68-9635
Additional 1–9b Reserved . . . . . . . . . . . . . . . . . . . . . . . . 1–9b
DRAFT AS OF
10 Taxable refunds, credits, or offsets of state and local income taxes . . . . . 10
Income
11 Alimony received . . . . . . . . . . . . . . . . . . . . . . 11
12 Business income or (loss). Attach Schedule C or C-EZ . . . . . . . . . 12
13 Capital gain or (loss). Attach Schedule D if required. If not required, check here a 13
14 Other gains or (losses). Attach Form 4797 . . . . . . . . . . . . . . 14
July 31, 2018

15a Reserved . . . . . . . . . . . . . . . . . . . . . . . . 15b
16a Reserved . . . . . . . . . . . . . . . . . . . . . . . . 16b
17 Rental real estate, royalties, partnerships, S corporations, trusts, etc. Attach Schedule E 17
18 Farm income or (loss). Attach Schedule F . . . . . . . . . . . . . . 18
19 Unemployment compensation . . . . . . . . . . . . . . . . . 19
DO NOT FILE
20a Reserved . . . . . . . . . . . . . . . . . . . . . . . . 20b
21 Other income. List type and amount a Prize 21 10,000
22 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 . . 22 10,000
Adjustments 23 Educator expenses . . . . . . . . . . . . 23
to Income 24 Certain business expenses of reservists, performing artists,
and fee-basis government officials. Attach Form 2106 . . 24
25 Health savings account deduction. Attach Form 8889 . 25
26 Moving expenses for members of the Armed Forces.
Attach Form 3903 . . . . . . . . . . . . 26
27 Deductible part of self-employment tax. Attach Schedule SE 27
28 Self-employed SEP, SIMPLE, and qualified plans . . 28
29 Self-employed health insurance deduction . . . . 29
30 Penalty on early withdrawal of savings . . . . . . 30
31a Alimony paid b Recipient’s SSN a 31a
32 IRA deduction . . . . . . . . . . . . . . 32
33 Student loan interest deduction . . . . . . . . 33
34 Reserved . . . . . . . . . . . . . . . 34
35 Reserved . . . . . . . . . . . . . . . 35
36 Add lines 23 through 35 . . . . . . . . . . . . . . . . . . . 36
For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 71479F Schedule 1 (Form 1040) 2018

Tax
2018
(Form 1040)
Attachment
Tax 38–44 Reserved . . . . . . . . . . . . . . . . . . . . . . . . 38–44
DRAFT AS OF
45 Alternative minimum tax. Attach Form 6251 . . . . . . . . . . . . . 45
46 Excess advance premium tax credit repayment. Attach Form 8962 . . . . . 46 655
47 Add the amounts in the far right column. Enter here and include on Form 1040,
line 11 . . . . . . . . . . . . . . . . . . . . . . . . . 47 655
For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 71478U Schedule 2 (Form 1040) 2018
July 31, 2018

DO NOT FILE
Form 8962 Premium Tax Credit (PTC)

OMB No. 1545-0074
2018
a Attach to Form 1040 or Form 1040NR.
Internal Revenue Service a Go to www.irs.gov/Form8962 for instructions and the latest information. Sequence No. 73
Name shown on your return Your social security number
DRAFT AS OF
You cannot take the PTC if your filing status is married filing separately unless you qualify for an exception (see instructions). If you qualify, check the box . . a
Part I Annual and Monthly Contribution Amount

1 Tax family size. Enter your tax family size (see instructions) . . . . . . . . . . . . . . . . . 1 1
2a Modified AGI. Enter your modified AGI (see instructions) . . . . . . . . . 2a 33,400
b Enter the total of your dependents’ modified AGI (see instructions) . . . . . . 2b
July 16, 2018

3 Household income. Add the amounts on lines 2a and 2b (see instructions) . . . . . . . . . . . . 3 33,400
4 Federal poverty line. Enter the federal poverty line amount from Table 1-1, 1-2, or 1-3 (see instructions). Check the
appropriate box for the federal poverty table used. a Alaska b Hawaii c x Other 48 states and DC 4 12,060
5 Household income as a percentage of federal poverty line (see instructions) . . . . . . . . . . . . 5 276 %
6 Did you enter 401% on line 5? (See instructions if you entered less than 100%.)
x
DO NOT FILE
No. Continue to line 7.
Yes. You are not eligible to take the PTC. If advance payment of the PTC was made, see the instructions for
how to report your excess advance PTC repayment amount.
7 Applicable Figure. Using your line 5 percentage, locate your “applicable figure” on the table in the instructions . . 7 .0886
8a Annual contribution amount. Multiply line 3 by b Monthly contribution amount. Divide line 8a
line 7. Round to nearest whole dollar amount 8a 2,959 by 12. Round to nearest whole dollar amount 8b 247
Part II Premium Tax Credit Claim and Reconciliation of Advance Payment of Premium Tax Credit
9 Are you allocating policy amounts with another taxpayer or do you want to use the alternative calculation for year of marriage (see instructions)?
Yes. Skip to Part IV, Allocation of Policy Amounts, or Part V, Alternative Calculation for Year of Marriage. x No. Continue to line 10.
10 See the instructions to determine if you can use line 11 or must complete lines 12 through 23.
x Yes. Continue to line 11. Compute your annual PTC. Then skip lines 12–23 No. Continue to lines 12–23. Compute
and continue to line 24. your monthly PTC and continue to line 24.
(b) Annual applicable (d) Annual maximum
(a) Annual enrollment (c) Annual (e) Annual premium tax (f) Annual advance
Annual SLCSP premium premium assistance
premiums (Form(s) contribution amount credit allowed payment of PTC (Form(s)
Calculation (Form(s) 1095-A, (subtract (c) from (b), if
1095-A, line 33C)
1095-A, line 33A) line 33B) (line 8a) (smaller of (a) or (d))
zero or less, enter -0-)
11 Annual Totals 3,600 4,020 2,959 1,061 1,061 1,716
(c) Monthly
(a) Monthly enrollment (b) Monthly applicable (d) Monthly maximum (f) Monthly advance
contribution amount (e) Monthly premium tax
Monthly premiums (Form(s) SLCSP premium premium assistance payment of PTC (Form(s)
(amount from line 8b credit allowed
Calculation 1095-A, lines 21–32, (Form(s) 1095-A, lines (subtract (c) from (b), if 1095-A, lines 21–32,
or alternative marriage (smaller of (a) or (d))
column A) 21–32, column B) zero or less, enter -0-) column C)
monthly calculation)
12 January
13 February
14 March
15 April
16 May
17 June
18 July
19 August
20 September
21 October
22 November
23 December
24 Total premium tax credit. Enter the amount from line 11(e) or add lines 12(e) through 23(e) and enter the total here 24 1,061
25 Advance payment of PTC. Enter the amount from line 11(f) or add lines 12(f) through 23(f) and enter the total here 25 1,716
26 Net premium tax credit. If line 24 is greater than line 25, subtract line 25 from line 24. Enter the difference here and
on Schedule 5 (Form 1040), line 70, or Form 1040NR, line 65. If line 24 equals line 25, enter -0-. Stop here. If line
25 is greater than line 24, leave this line blank and continue to line 27 . . . . . . . . . . . . . 26
Part III Repayment of Excess Advance Payment of the Premium Tax Credit
27 Excess advance payment of PTC. If line 25 is greater than line 24, subtract line 24 from line 25. Enter the difference here 27 655
28 Repayment limitation (see instructions) . . . . . . . . . . . . . . . . . . . . . . 28 775
29 Excess advance premium tax credit repayment. Enter the smaller of line 27 or line 28 here and on Schedule 2
(Form 1040), line 46, or Form 1040NR, line 44 . . . . . . . . . . . . . . . . . . . . 29 655
For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 37784Z Form 8962 (2018)
Key Number Tax Return Summary

Chapter 7
Comprehensive Problem 1
Adjusted Gross Income (Line 7) 53,600
Taxable Income (Line 10) 29,600
Credit for Child and Dependent Care Expenses (Schedule 3, Line 49) 600
Child Tax Credit (12a) 2,000
Amount Overpaid (Line 19) 4,297
Comprehensive Problem 2A
Credit for Child and Dependent Care Expenses (Schedule 3, Line 49) 307
Earned Income Credit (line 17a) 3,003
Amount Overpaid (Line 19) 4,618
Comprehensive Problem 2B
Excess Advance Premium Tax Credit Repayment (Schedule 2, Line 46) 655
Total Tax (Line 15) 3,036
Amount Overpaid (Line 19) 664
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Title: Laulu vaakalinnusta

Runoja
Author: Martti Haavio
Release date: November 29, 2023 [eBook #72259]
Language: Finnish
Original publication: Porvoo: WSOY, 1927
*** START OF THE PROJECT GUTENBERG EBOOK LAULU

VAAKALINNUSTA ***
LAULU VAAKALINNUSTA
Runoja
Kirj.
P. MUSTAPÄÄ [Martti Haavio]
Porvoossa, Werner Söderström Osakeyhtiö, 1927.
SISÄLLYS:
I
Laulu vaakalinnusta
Ruissalo
Kuuvannokassa
Tapaaminen
Haapsalun valkea nainen
Punaista ja kultaa
Viimeisestä illasta
II
Atlantis
Piilipuitten alla
Luuranko metsässä puhuu
Vainaja
III
Kaunas 1.
2. (Hämärä metsä)
Tivoli
Fürstenhof
Wintergarten
IV
Tripolis
1. Miss Annabel
2. Fatiman kuolo
Lasisesta silmästä
Yxi walitettava wirsi
Suomalainen ryijy
Puer natus in Betlehem
Vaatimattomasta hautauksesta
Legenda väsyneistä naisista
Sotamiehen hautauksesta
Mikko Puhtisesta
Dominus Krabbe
1. Pappilan nuorenherran kertomus
2. Piika Amandan kertomus
3. Renki Epramin kertomus
4. Kirkonvartija Optaatuksen kertomus
5. Pappilan neitien kertomus
6. Vanhan haudankaivajan kertomus
VI
Laulu esi-isilleni, laukunkantajille

Daidalos ja Ikaros
1. Ikaros
2. Daidalos ja Ikaros
Suvinen ilta
1. Laulu esi-isille
2. Työn laulu
3. Suvivirsi
4. Laulu isänmaasta
5. Kuoleman laulu
I
Se on eriskummallinen lintu, joka
ei ole kokonaan lintu. Mutta se
istuu kaukaisessa viheriäisessä
metsässä kaukaisen vaskivuoren
takana ja vartioitsee aarteita.
Sinä et voi nähdä sitä, oi
Duryodhana, mutta sen äänen
kuulet hiljaisina iltoina. Mutta
kun vaakalinnun äänen kuulet,
vyötä silloin kupeesi, oi
Duryodhana, ja kätkeydy, sillä
onni on saita.
Intialainen satu.
LAULU VAAKALINNUSTA
Vanhanaikainen runo
Ruissalo
Armas, sun kiharoissasi liehtoi suvinen tuuli, kun sinut

tapasin viileessä toukokuussa vuokkojen kukkimisaikaan,
sunnuntaina auringonläikkeessä Ruissalon rantatiellä.
Armas, näin, miten korvies pienet helmet

mustien hiustesi varjoon piiloittuivat,
sitten näin sinun silmäs, ja niitten kaivoon
upposi äkkiä sieluni jääden sinne.
Tammien alla me kuljimme iltaan asti.

Kuulimme peipposlintujen suloisen laulun.
Nousimme vuorille. Toukomettisen huilu
helähti laaksosta, miltei jalkaimme alta.
Poimimme alhosta vuokkoja silloin tällöin

ujoina, arkoina toistemme silmiä etsein.
Olimme hartaita. Turusta kuljetti tuuli
tuomiokirkosta suurien kellojen pauhun.
Itkimme melkein. Olimme onnellisia.

Silloin me kuulimme metsästä tumman soinnun:
kaukana jossain, oksien holviston alla
outo lintu valitti kummallisesti…
Kuuvannokassa
Katso me pakenimme, ja Kuuvannokkaan,

kiville, joita vaaleat laineet huuhtoo,
päädyimme viimein. Kahden, onnellisina
seisoimme katsoen
kauaksi Airistolle.
Näimme harmaitten lokkien kiirivän yllä

vaahtoharjaisten. Näimme hanhien aurat,
näimme jahtien myötätuulessa-lennon
ohitse aution
Viitakarin ja Kuuvan.
Meidän selkämme takana, hongistossa

Japhyx-tuuli helkytti kanteletta.
Kuuntelimme, kun Juhana herttua ajoi
raudikko-orhilla
ylitse samettiketoin.
Kauriitten hengitys kuului arkana silloin

mättäitten takaa ja saksanpeurojen laumat
kavahti säikkyen pähkinäpensaikosta
hurjien koirien
innosta läähättäessä.
Nihdit ja huovit syöksivät koirien jälkeen.

Katariina! Ja ehtoossa kellastuvassa
kutsui Juhana herttuatarta ja sitten
suutelivat he
hellästi mäntyjen alla.
Mutta rannalla syöksivät mustat laineet

jalkoihis asti, armas. Ja kuule, kuule!
Hongan latvassa valitti outo lintu.
Miten se huusi
ehtoossa himmentyvässä.
Tapaaminen
Odotin vanhan majurin haudan luona, heisipensaan

katveessa kirkkomaalla. Naakat hymyili kirkon harjalla, jota
puolipäivän kiihkeä aurinko paahtoi.
Alhaalla suitsusi kasteheinissä tuuli.

Jumala saarnasi kirkossa syntisille
milloin tuomiten heitä, milloin armoa jakain,
vihdoin keräten kaikki helmainsa turviin.
Urut syttyivät. Lukkarin ankara basso

nosti taivaitten luojalle ylistysvirren.
Sitten vaikeni kaikki, kun rahvas vaipui
siunaten itsensä syvälle penkkien ylle.
Isännät tulivat ensiksi kankein jaloin

suuresta ovesta, sitten emännät myöskin
hitaasti, jutellen, liinoja tiukalle solmein,
jollakin poskella vielä kyynelen uurto…
Ja kun ma nousin, näin sinun tulevan sieltä.

Silloin äkkiä kirkon perustus järkkyi.
Tanner hypähti. Vihreä valkeus syttyi.
Tornin huipussa veisasi viirikukko.
Haapsalun valkea nainen.
Me tulemme Ristin metsistä lävitse Läänemaan.

Me istumme Haapsalun valleille hetkeksi huoahtamaan.
Me kuulemme äänien sorinaa. Me näemme yllämme kuun,
joka sarvilyhdyllä vilkuttaa vanhaan Haapsaluun.
Ja pienet neidit vaeltavat teitä puistikon,

joka rauniolinnan ympärillä syyssuven-vehmas on.
Ja kun me nostamme katseemme, me näemme hämmästyen
linnan tuuliviirin päässä oudon linnun sen…
Oi, kuule, nuori neiti, luen selvästi kohtalos:

tulet onnelliseks, jos kuolet, ja onnettomaks, jos
elät rinnallani, sillä olen Poika Onneton!
Minun sydämessäni kaipuu tuntematon on.
Ja me lähdemme ääneti valleilta ja liitymme vaeltaviin.
Minä tunnen käsivarrestasi, että nyyhkytät niin
kuin elämäs olisit kadottanut. — Nainen valkoinen
on noussut kappelin ikkunaan armoa rukoillen.
Ja laaksossa huilu valittaa. Niin yksin se valittaa

ja kertoo Haapsalun valkean naisen kauhutarinaa.
Hän rakasti munkki-ritaria. Hänet kiinni muurattiin
ihan säälimättä linnankirkon Maarian-kappeliin.
Punaista ja kultaa
Tulipunainen aurinko vavahti äkkiä palamaan. Minä

unestani havahduin enkä noussut kumminkaan.
Minun ikkunani edessä

oli koivu kultainen.
Sen oksalta kuulin linnun
alakuloisen.
Minä uneksin hetken vielä:

näin prinsessan kumartuvan
ja suovan kerjuripojalle
jäähyväissuudelman.
Minun herätyskelloni soitti.

Minun oli mentävä nyt.
Tätä syksyaamua ajatellen
olin monesti värissyt.
Viimeisestä illasta
Istuimme kahden tanssilavan luona.

Ja sinä olit kalpea ja kaunis.
Ja hehkui pihlajissa lyhdyt tanssilavan luona.
Ja viulu yksin soitti, viulu soitti:
Olet kaunis, Marguerita.

Elämä katsoi meitä silmin hämmentävin
ja puhui meille rakkaudesta tanssilavan luona.

Yö takanamme oli niinkuin Suuri Murhe
ja itki meitä molempia tanssilavan luona.

Me emme voineet auttaa toisiamme.
Me nousimme ja vaelsimme tanssilavan luota
ja viulu yksin soitti, viulu soitti:
II
ATLANTIS
Tule, anna kätesi mulle, tule, älä vapise niin. Minä olen sua
kauan odottanut. Saariin onnellisiin tänä päivänä lähtee
laivani. Jos tahdot mukaan, on sinun varalles hankittu piletti ja
hytti maksuton.
Ja jos sinä pelkäät, katso, miten väkevä olen ma.

Minä olen niin monta kertaa seilannut. Kuolema
on minusta ollut hupsu ja naurettava mies,
kun se on keikkunut märssykorissa. Ja, voi, sen, Herra ties,
olen monta kertaa nähnyt, kun se on tarrannut tyyrihin ja

ajanut laivan karille. Ja katso, kumminkin tänä päivänä seisoo
edessäsi kippari Peloton, joka viidestä laivarikosta pelastunut
on.
Niin lienee Luojan tarkoitus, että sinäkin nähdä saat,

mitä näkivät vuosisatoja sitten miehet onnekkaat:
meren takana, tyrskyjen takana saaren Atlantiin.
Se on viiniä täynnä ja hunajaa. Oi, älä vapise niin.
Miks vedät nuoren kätes pois mun karkeesta kourastain?

Minä lienen kyllä raaka mies ja kippariksi vain
mua sanovat merimieheni. Vaan kippari Peloton
kai hiukan toista sentään on kuin kippari Pelkuri on.
Sinä olet nuori ja kiharapää ja suloinenkin oot minun

mielestäni. Ja kernaasti nuo toiset sanokoot, ett' olet
liikkuvaluontoinen ja sydämet miehien olet tottunut leikkien
murskaamaan. Vaan, kuulehan, minä en
ole oppinut merta pelkäämään. Miks naista pelkäisin siis?

Olen yhdeksän merta kokenut ja laivarikkoa viis…
PIILIPUITTEN ALLA
(William Butler Yeatsin mukaan.)
Ma piilipuitten alta löysin sydänystäväin.

Hän kulki piilipuitten alla lumiliinapäin.
Hän halas, ett' ois rakkautemme kevyt lehti vain.
Vaan olin lapsellinen enkä käsittänyt lain.
Ja kun me virran kaltaalla taas käytiin kahdestaan,

hän koski lumikädellään mua olkaan kumaraan.
Hän halas, ett' ois elämämme kevyt kukkanen.
Vaan olin lapsellinen, kuljin sydän itkien.
LUURANKO METSÄSSÄ PUHUU
Oi kuule, Jumalan kasvot ovat meitä tähyilleet molemmin

silmin terävin ja kauaskantavin. Ne näkivät minut tylyksi ja
sinut lempeäks: ja kumminkin sinä et rakastanut, vaan minä
rakastin.
Oi kuule, Jumalan kädet ovat meihin tarttuneet:

ne kuljetti sinut kauas keskelle erämaan
ja minut aarniometsään, jossa oli kamalaa.
Ja sitten hän käski meitä luo toistemme vaeltamaan.
Oi kuule, Jumalan sanat ovat meidät tavoittaneet:

ne olivat hirvittävät, kun ne kiisivät maailmaan:
Te luulitte elämän helpoksi. Vaan kaikki on vaikeaa.
Joka askel tuo joko itkun tai kuoleman mukanaan.
Oi kuule, minä olin tyly ja kivisydäminen.

Minä lähdin ja eksyin ja kaaduin ja tässä olen nyt.
Ylt'ympärillä on metsä ja yö ja huuhkajat.
Minä olen kai kuollut ja yksin. Olen hyvin hämmästynyt.
Oi kuule, Jumala vaikeni ja istui synkistyen.

Hän näki minut. Ja sinut. Hän näki molemmat.
Minä toivoin, että hän tietäis, että olin väsynyt.
Ja kun hän sen tietäis, hän salleis, että tänne vaellat.
Oi, kuule, muttei hän sallinut, vaikka hän on hyvä mies,

mun kohtaavan sua milloinkaan silmin näkevin.
Hän huomas näet minut tylyks. Vaan sinut lempeäks.
Ja kumminkin sinä et rakastanut. Vaan minä rakastin.

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Income Tax Fundamentals 2019 37th

Edition Whittenburg Solutions Manual

Group 1 – Multiple Choice Questions

6. Earned income credit:

7. Earned income credit: $5,716

9. a. $725 = $2,500 (student income limitation $250 x 10 months) x 29%.

10. Qualified expenses $3,000

13. $600. 20% of $3,000 (LO 7.3)

25. Jeff ’s credit is $1,800. ($6,000 x 30%) (LO 7.8)

Group 3 – Writing Assignment

Group 4 – Comprehensive Problems

1. See Forms on pages 191 through 200.

Group 5 – Cumulative Software Problem

David and Margaret Simmons

Qualifying Child Information Child 1 Child 2 Child 3

3 Child’s year of birth

4 a Was the child under age 24 at the end of

b Was the child permanently and totally

5 Child’s relationship to you

6 Number of months child lived

• If the child lived with you for more than

Group 2: Problem 7, cont.

Worksheet A—2018 EIC—Line 17a Keep for Your Records

All Filers Using

September 26, 2018

3. Enter the amount from Form 1040, line 7. 3 17,200

4. Are the amounts on lines 3 and 1 the same?

Yes. Skip line 5; enter the amount from line 2 on line 6.

Answered $18,700 ($24,350 if married filing jointly)?

1040 U.S. Individual Income Tax Return 2018

August 13, 2018

Sam Jasper 589 22 1142 Son x

Joint return? PIN, enter it

Comprehensive Problem 1, cont.

August 13, 2018

Comprehensive Problem 1, cont.

July 31, 2018

Comprehensive Problem 1, cont.

July 31, 2018

Comprehensive Problem 1, cont.

July 10, 2018

Comprehensive Problem 1, cont.

July 16, 2018

Comprehensive Problem 1, cont.

Form 2441 Child and Dependent Care Expenses 1040

a Attach to Form 1040 or Form 1040NR. 1040NR

David and Darlene Jasper 577-11-3311

10250 Santa Monica Blvd.

Sam Jasper 589-22-1142 3,500

* Assume alternative minimum tax is not a factor.

Comprehensive Problem 1, cont.

27 Enter $3,000 ($6,000 if two or more qualifying persons) . . . . . . . . . . . . 27

Comprehensive Problem 1, cont.

Shared Responsibility Payment Worksheet *

1. Total number of X's in a month. If 5 or

Comprehensive Problem 1, cont.

Worksheet.indd 2 23/09/16 4:40 PM

1040 U.S. Individual Income Tax Return 2018

Comprehensive Problem 2A, cont. )RUP²/LQHD