taxpayer information

Tax Return Project ACCT 426, Fall 2020 Instructor: Jenny Wing Liu, CPA, MST

Problem: Attached

Requirements:

1. Prepare the 2019 federal and California income tax returns on the appropriate IRS and FTB forms. You are required to make manual entries (okay to type on PDF forms) on IRS forms to receive any credit. Print out from any tax return preparation software is not acceptable for grading purposes. Copies of the forms and instructions are available at www.irs.gov and www.ftb.ca.gov.

2. Use the sequence numbers in the upper right-hand corner of the official IRS forms for the property order when submitting the tax return. Place the California return behind the federal tax return.

3. Do not calculate next year’s estimated tax or any late filing or late payment penalty or interest, if there is a balance due. Do not calculate net investment tax.

Due Date: Sections of the return are due periodically and the due dates will be announced during class discussion. The complete tax return will be due on December 3.

Strategy:

1. Download a copy of the Form 1040 instructions from the IRS website. It will be helpful to figure out the forms, schedules and worksheets needed to complete this project.

2. You might want to start with page 1 of the 1040 and manually make entries (pencil recommended). You may then need to do subsidiary forms (e.g., Schedule A, Schedule B, etc.)

3. Based on the information given, download the recipient instructions of the form, which will give you instructions how and where to include the information on the tax return. For example, the information given includes a W-2 form. Download the W-2 form instructions for recipients, which would tell you how to include the W-2 information on Form 1040.

4. Go through the information given to figure out the applicable subsidiary forms, such as Schedule A, Schedule B, Schedule D, etc. needed.

5. All information given is useful for the tax return. Start early, because this is a time consuming project.

6. Complete the federal tax return first. Based on the completed federal return, begin preparing the California tax return.

Tax Return Project ACCT 426, Fall 2020 Instructor: Jenny Wing Liu, CPA, MST Frank and Mary Carter are the Firm’s long time clients. Frank is a physician and Mary is an attorney. We will be preparing their 2019 Federal income tax return. Frank and Mary will be filing jointly and have the following personal information: Social Security # Date of Birth Frank Carter 476-48-8888 1/22/1965 Mary Carter 746-58-9999 6/17/1968 Address: 735 Carnegie Street, San Bernardino, CA 92408 Frank and Mary provided more than 50% support to the following individuals. All of them meet the dependency tests with the exception of the following facts.

1. Thomas Carter: Son of Frank and Mary, DOB 12/30/2000, SSN 231-88-9876. Thomas is a full- time student at CSUSB and earns $6,000 as a fitness instructor at a local gym. Thomas is saving all his earnings for future medical school tuition.

2. Carol Carter: Frank’s daughter from his previous marriage, DOB 2/1/1996, SSN 221-65-7866. Carol is attending medical school full-time with no income.

3. Chloe Smith: Mary’s niece, DOB 4/1/2003, SSN 546-88-0667. Mary’s sister is a single mother with a serious health issue. To help her sister, Mary took her niece into her home since 2018.

4. Gugin: An international exchange student from China attending CSUSB and a best friend of Thomas, DOB 7/1/2000, SSN 648-21-4546. Gugin has no income and a full-time student at CSUSB.

5. Bob Smith: Mary’s elderly father, DOB 4/1/1942, SSN 112-31-1315. Bob lives in a nursing facility due to a mental illness. Frank and Mary pay for all costs of the nursing facility.

They have given us the attached documents for their tax return. They have also supplied the following information:

1. Frank is an employee of a local medical group, and Frank received a W-2 from the medical group.

2. Frank is also a shareholder of medical group. The medical group is an S corporation. Frank received a Schedule K-1 for the pass-thru income from the corporation. Frank materially participated in the business for the year.

3. Frank and Mary received interest income from National Bank for their money market account. They also received dividend income from Boeing Company stock they owned. They included the Form 1099s they received.

Frank and Mary had the following stock sales in 2019. The investment broker reported the stock basis information to the IRS. Description Date Acquired Date Sold Quality Proceeds Cost Amazon 01/26/2013 02/16/2019 10 shares $22,000 $15,000 Starbucks 01/04/2018 05/24/2019 40 shares $3,500 $6,000

4. Mary conducts her legal practice as a sole proprietor. Mary uses cash basis accounting for the activity, and Mary materially participated in the activity during 2019. Mary did not make any payments in 2019 that would require her to file any 1099 forms. She has given us her business income and expenses information for the year.

5. Frank and Mary bought a residential rental property in 2019. Address: 3010 Olive Street, Los Angeles, CA 90001 Purchase date: 5/1/2019 Purchase price: $320,000. The cost is broken down between land and building as follows:

Land $80,000 Building $240,000

They have given us the following information related to the rental property. Rental income $20,000 Advertising $150 Insurance $520 Repairs $750 Mortgage interest expense $3,500 Property taxes $2,250

6. They received income tax refund from the State of California from their 2018 tax return filed in 2019. They were not subject to AMT for federal income tax purposes in prior year, and they had the tax benefit of deducting the state income tax payment on their prior year’s federal tax return.

7. They provided us the following additional information related to 2019. On their personal residence they paid $2,850 in property taxes and $6,250 in mortgage interest. On their personal autos, they paid $1,880 in DMV fees and the portion based on the value of the vehicles is $725. They made cash donations to the Humane Society of $2,000 and non-cash donations to Goodwill of $450.

8. Frank and Mary do not have any overpayments applied to 2019 from prior year.

9. Frank and Mary made four equal payments of $7,000 each to the IRS for the tax year 2019 on 4/15/2019, 6/15/2019, 9/15/2019, and 12/15/2019 respectively.

10. Frank and Mary also made four equal payments of $2,000 each to the Franchise Tax Board (California taxing authority) for the tax year 2019 on 4/15/2019, 6/15/2019, 9/15/2019, and 1/15/2020 respectively.

Instructions for Employee (Also see Notice to Employee, on the back of Copy B.) Box 1. Enter this amount on the wages line of your tax return. Box 2. Enter this amount on the federal income tax withheld line of your tax return. Box 5. You may be required to report this amount on Form 8959, Additional Medicare Tax. See the Form 1040 instructions to determine if you are required to complete Form 8959. Box 6. This amount includes the 1.45% Medicare Tax withheld on all Medicare wages and tips shown in box 5, as well as the 0.9% Additional Medicare Tax on any of those Medicare wages and tips above $200,000. Box 8. This amount is not included in box 1, 3, 5, or 7. For information on how to report tips on your tax return, see your Form 1040 instructions.

You must file Form 4137, Social Security and Medicare Tax on Unreported Tip Income, with your income tax return to report at least the allocated tip amount unless you can prove that you received a smaller amount. If you have records that show the actual amount of tips you received, report that amount even if it is more or less than the allocated tips. On Form 4137, you will calculate the social security and Medicare tax owed on the allocated tips shown on your Form(s) W-2 that you must report as income and on other tips you did not report to your employer. By filing Form 4137, your social security tips will be credited to your social security record (used to figure your benefits). Box 10. This amount includes the total dependent care benefits that your employer paid to you or incurred on your behalf (including amounts from a section 125 (cafeteria) plan). Any amount over $5,000 also is included in box 1. Complete Form 2441, Child and Dependent Care Expenses, to compute any taxable and nontaxable amounts. Box 11. This amount is (a) reported in box 1 if it is a distribution made to you from a nonqualified deferred compensation or nongovernmental section 457(b) plan, or (b) included in box 3 and/or 5 if it is a prior year deferral under a nonqualified or section 457(b) plan that became taxable for social security and Medicare taxes this year because there is no longer a substantial risk of forfeiture of your right to the deferred amount. This box shouldn’t be used if you had a deferral and a

distribution in the same calendar year. If you made a deferral and received a distribution in the same calendar year, and you are or will be age 62 by the end of the calendar year, your employer should file Form SSA-131, Employer Report of Special Wage Payments, with the Social Security Administration and give you a copy. Box 12. The following list explains the codes shown in box 12. You may need this information to complete your tax return. Elective deferrals (codes D, E, F, and S) and designated Roth contributions (codes AA, BB, and EE) under all plans are generally limited to a total of $19,000 ($13,000 if you only have SIMPLE plans; $22,000 for section 403(b) plans if you qualify for the 15-year rule explained in Pub. 571). Deferrals under code G are limited to $19,000. Deferrals under code H are limited to $7,000.

However, if you were at least age 50 in 2019, your employer may have allowed an additional deferral of up to $6,000 ($3,000 for section 401(k) (11) and 408(p) SIMPLE plans). This additional deferral amount is not subject to the overall limit on elective deferrals. For code G, the limit on elective deferrals may be higher for the last 3 years before you reach retirement age. Contact your plan administrator for more information. Amounts in excess of the overall elective deferral limit must be included in income. See the instructions for Form 1040. Note: If a year follows code D through H, S, Y, AA, BB, or EE, you made a make-up pension contribution for a prior year(s) when you were in military service. To figure whether you made excess deferrals, consider these amounts for the year shown, not the current year. If no year is shown, the contributions are for the current year. A—Uncollected social security or RRTA tax on tips. Include this tax on Form 1040. See the Form 1040 instructions. B—Uncollected Medicare tax on tips. Include this tax on Form 1040. See the Form 1040 instructions. C—Taxable cost of group-term life insurance over $50,000 (included in boxes 1, 3 (up to social security wage base), and 5) D—Elective deferrals to a section 401(k) cash or deferred arrangement. Also includes deferrals under a SIMPLE retirement account that is part of a section 401(k) arrangement. E—Elective deferrals under a section 403(b) salary reduction agreement

(continued on back of Copy 2)

Form 1099-INT

2019 Interest Income

Copy B

For Recipient

Department of the Treasury - Internal Revenue Service

This is important tax information and is

being furnished to the IRS. If you are

required to file a return, a negligence

penalty or other sanction may be

imposed on you if this income is

taxable and the IRS determines that it has

not been reported.

OMB No. 1545-0112

CORRECTED (if checked) PAYER’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no.

PAYER’S TIN RECIPIENT’S TIN

RECIPIENT’S name

Street address (including apt. no.)

City or town, state or province, country, and ZIP or foreign postal code

FATCA filing requirement

Account number (see instructions)

Payer's RTN (optional)

1 Interest income

$ 2 Early withdrawal penalty

$ 3 Interest on U.S. Savings Bonds and Treas. obligations

$ 4 Federal income tax withheld

$ 5 Investment expenses

$ 6 Foreign tax paid

$ 7 Foreign country or U.S. possession

8 Tax-exempt interest

$

9 Specified private activity bond interest

$ 10 Market discount

$

11 Bond premium

$ 12 Bond premium on Treasury obligations

$ 13 Bond premium on tax-exempt bond

$ 14 Tax-exempt and tax credit

bond CUSIP no. 15 State 16 State identification no. 17 State tax withheld

$ $

Form 1099-INT (keep for your records) www.irs.gov/Form1099INT

Instructions for Recipient The information provided may be different for covered and noncovered securities. For a description of covered securities, see the Instructions for Form 8949. For a taxable covered security acquired at a premium, unless you notified the payer in writing in accordance with Regulations section 1.6045-1(n)(5) that you did not want to amortize the premium under section 171, or for a tax-exempt covered security acquired at a premium, your payer generally must report either (1) a net amount of interest that reflects the offset of the amount of interest paid to you by the amount of premium amortization allocable to the payment(s), or (2) a gross amount for both the interest paid to you and the premium amortization allocable to the payment(s). If you did notify your payer that you did not want to amortize the premium on a taxable covered security, then your payer will only report the gross amount of interest paid to you. For a noncovered security acquired at a premium, your payer is only required to report the gross amount of interest paid to you. Recipient's taxpayer identification number (TIN). For your protection, this form may show only the last four digits of your TIN (social security number (SSN), individual taxpayer identification number (ITIN), adoption taxpayer identification number (ATIN), or employer identification number (EIN)). However, the issuer has reported your complete TIN to the IRS. FATCA filing requirement. If the FATCA filing requirement box is checked, the payer is reporting on this Form 1099 to satisfy its chapter 4 account reporting requirement. You also may have a filing requirement. See the Instructions for Form 8938. Account number. May show an account or other unique number the payer assigned to distinguish your account. Box 1. Shows taxable interest paid to you during the calendar year by the payer. This does not include interest shown in box 3. May also show the total amount of the credits from clean renewable energy bonds, new clean renewable energy bonds, qualified energy conservation bonds, qualified zone academy bonds, qualified school construction bonds, and build America bonds that must be included in your interest income. These amounts were treated as paid to you during 2019 on the credit allowance dates (March 15, June 15, September 15, and December 15). For more information, see Form 8912. See the instructions above for a taxable covered security acquired at a premium. Box 2. Shows interest or principal forfeited because of early withdrawal of time savings. You may deduct this amount to figure your adjusted gross income on your income tax return. See the Instructions for Form 1040 to see where to take the deduction.

Box 3. Shows interest on U.S. Savings Bonds, Treasury bills, Treasury bonds, and Treasury notes. This may or may not all be taxable. See Pub. 550. This interest is exempt from state and local income taxes. This interest is not included in box 1. See the instructions above for a taxable covered security acquired at a premium. Box 4. Shows backup withholding. Generally, a payer must backup withhold if you did not furnish your taxpayer identification number (TIN) or you did not furnish the correct TIN to the payer. See Form W-9. Include this amount on your income tax return as tax withheld. Box 5. Any amount shown is your share of investment expenses of a single- class REMIC. This amount is included in box 1. Box 6. Shows foreign tax paid. You may be able to claim this tax as a deduction or a credit on your Form 1040. See your Form 1040 instructions. Box 7. Shows the country or U.S. possession to which the foreign tax was paid.

Box 8. Shows tax-exempt interest paid to you during the calendar year by the payer. See how to report this amount in the Instructions for Form 1040. This amount may be subject to backup withholding. See Box 4 above. See the instructions above for a tax-exempt covered security acquired at a premium. Box 9. Shows tax-exempt interest subject to the alternative minimum tax. This amount is included in box 8. See the Instructions for Form 6251. See the instructions above for a tax-exempt covered security acquired at a premium. Box 10. For a taxable or tax-exempt covered security, if you made an election under section 1278(b) to include market discount in income as it accrues and you notified your payer of the election in writing in accordance with Regulations section 1.6045-1(n)(5), shows the market discount that accrued on the debt instrument during the year while held by you, unless it was reported on Form 1099-OID. For a taxable or tax-exempt covered security acquired on or after January 1, 2015, accrued market discount will be calculated on a constant yield basis unless you notified your payer in writing in accordance with Regulations section 1.6045-1(n)(5) that you did not want to make a constant yield election for market discount under section 1276(b). Report the accrued market discount on your income tax return as directed in the Instructions for Form 1040. Market discount on a tax-exempt security is includible in taxable income as interest income.

(Continued on the back of Copy 2.)

Form 1099-DIV

2019 Dividends and Distributions

Copy B For Recipient

Department of the Treasury - Internal Revenue Service

This is important tax information and is being furnished to the IRS. If you are

required to file a return, a negligence

penalty or other sanction may be

imposed on you if this income is taxable

and the IRS determines that it has

not been reported.

OMB No. 1545-0110

CORRECTED (if checked) PAYER’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no.

PAYER’S TIN RECIPIENT’S TIN

RECIPIENT’S name

Street address (including apt. no.)

City or town, state or province, country, and ZIP or foreign postal code

FATCA filing requirement

Account number (see instructions)

1a Total ordinary dividends

$ 1b Qualified dividends

$ 2a Total capital gain distr.

$ 2b Unrecap. Sec. 1250 gain

$ 2c Section 1202 gain

$

2d Collectibles (28%) gain

$ 3 Nondividend distributions

$ 4 Federal income tax withheld

$ 5 Section 199A dividends

$ 6 Investment expenses

$ 7 Foreign tax paid

$

8 Foreign country or U.S. possession

9 Cash liquidation distributions

$ 10 Noncash liquidation distributions

$ 11 Exempt-interest dividends

$

12 Specified private activity bond interest dividends

$ 13 State 14 State identification no. 15 State tax withheld

$ $

Form 1099-DIV (keep for your records) www.irs.gov/Form1099DIV

Instructions for Recipient Recipient’s taxpayer identification number (TIN). For your protection, this form may show only the last four digits of your TIN (social security number (SSN), individual taxpayer identification number (ITIN), adoption taxpayer identification number (ATIN), or employer identification number (EIN)). However, the issuer has reported your complete TIN to the IRS. FATCA filing requirement. If the FATCA filing requirement box is checked, the payer is reporting on this Form 1099 to satisfy its chapter 4 account reporting requirement. You also may have a filing requirement. See the Instructions for Form 8938. Account number. May show an account or other unique number the payer assigned to distinguish your account. Box 1a. Shows total ordinary dividends that are taxable. Include this amount on the “Ordinary dividends” line of Form 1040. Also, report it on Schedule B (Form 1040), if required. Box 1b. Shows the portion of the amount in box 1a that may be eligible for reduced capital gains rates. See the Form 1040 instructions for how to determine this amount and where to report.

The amount shown may be dividends a corporation paid directly to you as a participant (or beneficiary of a participant) in an employee stock ownership plan (ESOP). Report it as a dividend on your Form 1040 but treat it as a plan distribution, not as investment income, for any other purpose. Box 2a. Shows total capital gain distributions from a regulated investment company (RIC) or real estate investment trust (REIT). See How To Report in the Instructions for Schedule D (Form 1040). But, if no amount is shown in boxes 2c–2d and your only capital gains and losses are capital gain distributions, you may be able to report the amounts shown in box 2a on your Form 1040 rather than Schedule D. See the Form 1040 instructions. Box 2b. Shows the portion of the amount in box 2a that is unrecaptured section 1250 gain from certain depreciable real property. See the Unrecaptured Section 1250 Gain Worksheet in the Instructions for Schedule D (Form 1040). Box 2c. Shows the portion of the amount in box 2a that is section 1202 gain from certain small business stock that may be subject to an exclusion. See the Schedule D (Form 1040) instructions. Box 2d. Shows 28% rate gain from sales or exchanges of collectibles. If required, use this amount when completing the 28% Rate Gain Worksheet in the Instructions for Schedule D (Form 1040).

Box 3. Shows a return of capital. To the extent of your cost (or other basis) in the stock, the distribution reduces your basis and is not taxable. Any amount received in excess of your basis is taxable to you as capital gain. See Pub. 550.

Box 4. Shows backup withholding. A payer must backup withhold on certain payments if you did not give your TIN to the payer. See Form W-9, Request for Taxpayer Identification Number and Certification, for information on backup withholding. Include this amount on your income tax return as tax withheld. Box 5. Shows the portion of the amount in box 1a that may be eligible for the 20% qualified business income deduction under section 199A. See the Instructions for Form 1040. Box 6. Shows your share of expenses of a nonpublicly offered RIC, generally a nonpublicly offered mutual fund. This amount is included in box 1a. Box 7. Shows the foreign tax that you may be able to claim as a deduction or a credit on Form 1040. See the Form 1040 instructions. Box 8. This box should be left blank if a RIC reported the foreign tax shown in box 7. Boxes 9 and 10. Show cash and noncash liquidation distributions. Box 11. Shows exempt-interest dividends from a mutual fund or other RIC paid to you during the calendar year. See the Instructions for Form 1040 for where to report. This amount may be subject to backup withholding. See Box 4 above. Box 12. Shows exempt-interest dividends subject to the alternative minimum tax. This amount is included in box 11. See the Instructions for Form 6251. Boxes 13–15. State income tax withheld reporting boxes. Nominees. If this form includes amounts belonging to another person, you are considered a nominee recipient. You must file Form 1099-DIV (with a Form 1096) with the IRS for each of the other owners to show their share of the income, and you must furnish a Form 1099-DIV to each. A spouse is not required to file a nominee return to show amounts owned by the other spouse. See the 2019 General Instructions for Certain Information Returns. Future developments. For the latest information about developments related to Form 1099-DIV and its instructions, such as legislation enacted after they were published, go to www.irs.gov/Form1099DIV.

Instructions for Recipient Recipient's taxpayer identification number (TIN). For your protection, this form may show only the last four digits of your TIN (social security number (SSN), individual taxpayer identification number (ITIN), adoption taxpayer identification number (ATIN), or employer identification number (EIN)). However, the issuer has reported your complete TIN to the IRS. Account number. May show an account or other unique number the payer has assigned to distinguish your account. Box 1. Shows the total unemployment compensation paid to you this year. Combine the box 1 amounts from all Forms 1099-G and report the total as income on the unemployment compensation line of your tax return. Except as explained below, this is your taxable amount. If you are married filing jointly, each spouse must figure his or her taxable amount separately. If you expect to receive these benefits in the future, you can ask the payer to withhold federal income tax from each payment. Or, you can make estimated tax payments. For details, see Form 1040-ES. If you made contributions to a governmental unemployment compensation program or to a governmental paid family leave program and received a payment from that program, the payer must issue a separate Form 1099-G to report this amount to you. If you itemize deductions, you may deduct your contributions on Schedule A (Form 1040) as taxes paid. If you do not itemize, you only need to include in income the amount that is in excess of your contributions. Box 2. Shows refunds, credits, or offsets of state or local income tax you received. It may be taxable to you if you deducted the state or local income tax paid on Schedule A (Form 1040). Even if you did not receive the amount shown, for example, because: (a) it was credited to your state or local estimated tax, (b) it was offset against federal or state debts, (c) it was offset against other offsets, or (d) you made a charitable contribution from your refund, it is still taxable if it was deducted. If you received interest on this amount, you may receive Form 1099-INT for the interest. However, the payer may include interest of less than $600 in the blank box next to box 9 on Form 1099-G. Regardless of whether the

interest is reported to you, report it as interest income on your tax return. See your tax return instructions. Box 3. Identifies the tax year for which the box 2 refunds, credits, or offsets shown were made. If there is no entry in this box, the refund is for 2018 taxes. Box 4. Shows backup withholding or withholding you requested on unemployment compensation, Commodity Credit Corporation (CCC) loans, or certain crop disaster payments. Generally, a payer must backup withhold on certain payments if you did not give your taxpayer identification number to the payer. See Form W-9 for information on backup withholding. Include this amount on your income tax return as tax withheld. Box 5. Shows reemployment trade adjustment assistance (RTAA) payments you received. Include on the "Other income" line of Schedule 1 (Form 1040). Box 6. Shows taxable grants you received from a federal, state, or local government. Box 7. Shows your taxable Department of Agriculture payments. If the payer shown is anyone other than the Department of Agriculture, it means the payer has received a payment, as a nominee, that is taxable to you. This may represent the entire agricultural subsidy payment received on your behalf by the nominee, or it may be your pro rata share of the original payment. See Pub. 225 and the Instructions for Schedule F (Form 1040) for information about where to report this income. Partnerships, see Form 8825 for how to report. Box 8. If this box is checked, the amount in box 2 is attributable to an income tax that applies exclusively to income from a trade or business and is not a tax of general application. If taxable, report the amount in box 2 on Schedule C or F (Form 1040), as appropriate. Box 9. Shows market gain on CCC loans whether repaid using cash or CCC certificates. See the Instructions for Schedule F (Form 1040). Boxes 10a–11. State income tax withheld reporting boxes. Future developments. For the latest information about developments related to Form 1099-G and its instructions, such as legislation enacted after they were published, go to www.irs.gov/Form1099G.

Tax Return Project ACCT 426, Fall 2020 Instructor: Jenny Wing Liu, CPA, MST

Mary Carter's Legal Practice for 2019 are shown below.

Gross receipts 120,850$

Advertising 1,520$ Malpractice Insurance 6,250 Office expense 4,230 Office lease 13,200 Legal and professional fees 2,250 Office equipment rent 1,475 Repairs and maintenance 1,640 Travel 3,895 Business meals 3,560 State Bar of California renewal 850 Telephone 2,460 Dues and subscriptions 2,005 Conference registration 1,300 Printing 1,120 Total expenses 45,755$

Notes: 1. Mary uses cash basis accounting for the activity. 2. Mary materially participates in the activity during 2019. 3. Mary did not make any payments in 2019 that would require her to file any Form 1099. 4. The activity did not qualify for Qualified Business Income Deduction.

Income Statement January 1, 2019 - December 31, 2019

Income

Expenses

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