Alexander Smith and his wife Allison are married and will file a joint tax return for 2022. The Smiths live at 1234 Buena Vista Drive, Orlando, FL 32830. Alexander is a commuter airline pilot but took 6 months off from his job in 2022 to obtain a higher-level pilots license. The Smiths have an 18-year-old son, Brad, who is enrolled in twelfth grade at the Walt Disney Prep School. The Smiths also have a 19-year-old daughter, Angelina, who is a part-time first-year student at Orange County Community College (OCCC). Angelina is married to Sean Shirker, who is 19 years old and also a part-time student at OCCC. Sean and Angelina have a 1-year-old child, Trask (Social Security number 115-45-7893). All the Shirkers live in an apartment near the Smiths. Angelina and Sean both also work part-time for Seans wealthy grandfather as apprentices in his business. The Shirkers wages for the year were $50,000 which allowed them to pay all the personal expenses for themselves and Trask.

Name	Social Security number	Date of birth
Alexander Smith	266-15-1966	09/22/1970
Allison Smith	266-34-1967	07/01/1971
Brad Smith	261-55-2121	12/21/2005
Angelina Shirker	261-45-1212	03/31/2004
Sean Shirker	546-78-1235	05/01/2004
Trask Shirker	115-45-7893	10/21/2021

Five years ago, Alexander divorced Jennifer Amistad (Social Security number 341-55-6789). Alexander pays Jennifer $200 per month in alimony under the divorce decree.

Not included with the Smiths tax forms was interest from State of Florida bonds of $145.00.

I needed help completing form 1040 and Schedule B Interest and Dividend.

Qualified Dividends and Capital Gain Tax Worksheet-Line 16 Keep for Your Records Before completing this worksheet, complete Form 1040 or 1040-SR through line 15. If you don't have to file Schedule D and you received capital gain distributions, be sure you checked the box on Form 1040 or 1040-SR, line 7 . 1. Enter the amount from Form 1040 or 1040-SR, line 15. However, if you are filing Form 2555 (relating to foreign eamed income), enter the amount from line 3 of the Foreign Eamed Income Tax Worksheet 1. 2. Euter the amount from Form 1040 or 1040 -SR. line 3a 2. 3. Are you filing Schedule D? Yes. Enter the smaller of line 15 or 16 of Schedule D. If either line 15 or 16 is blank No. En a loss, enter -0- 4. Add lines 2 and 3 5. Subtract line 4 from line 1 . If zero or less, enter -0 - 6. Enter $41,675 if single or married filing separately, $83,350 if married filing jointly or qualifying surviving spouse, $55,800 if head of household. Enter the smaller of line 1 or line 6 6. 7+ 8. 9. Subtract line 8 from line 7 . This amount is taxed at 0% 9. 10. Enter the smaller of line 1 or line 4 10. 11. Enter the amount from line 9 11. 12. Subtract line 11 from line 10 12. 13. Enter: $459.750 if single. $517,200 if married filing separately. $488,500 if head of houstly or qualifying surviving spouse, 14. Enter the smaller of line 1 or line 13 \$258.600 if mamied filing separately. 13. 14. 15. Add lines 5 and 9 15. 16. Subtract line 15 from line 14 . If zero or less, enter -0 - 16. 17. Enter the smaller of line 12 or line 16 17. 18. Multiply line 17 by 15%(0.15) 18. 19. Add lines 9 and 17 19. 20. Subtract line 19 from line 10 20. 21. Multiply line 20 by 20%(0.20) 21. 22. Figure the tax on the amount on line 5 . If the amount on line 5 is less than $100,000. nse the Tax Table to figure the tax. If the amount on line 5 is $100,000 or more, use the Tax Computation Worksheet 22. 23. Add lines 18,21 , and 22 23. 24. Figure the tax on the amount on line 1 . If the amount on line 1 is less than $100,000, tise the Tax Table to figure the tax. If the amount on line 1 is $100,000 or more, use the Tax Computation Worksheet 24. 25. Tax on all taxable income. Enter the smaller of line 23 or 24 . Also include this amount on the entry space on Form 1040 or 1040-SR. line 16. If you are filing Form 2555, don't enter this amount on the entry space on Form 1040 or 1040-SR, line 16. Instead, enter it on line 4 of the Foreign Eamed Income Tax Worksheet This information is being fumished to the Internal Revenue Service. Qualified Dividends and Capital Gain Tax Worksheet-Line 16 Keep for Your Records Before completing this worksheet, complete Form 1040 or 1040-SR through line 15. If you don't have to file Schedule D and you received capital gain distributions, be sure you checked the box on Form 1040 or 1040-SR, line 7 . 1. Enter the amount from Form 1040 or 1040-SR, line 15. However, if you are filing Form 2555 (relating to foreign eamed income), enter the amount from line 3 of the Foreign Eamed Income Tax Worksheet 1. 2. Euter the amount from Form 1040 or 1040 -SR. line 3a 2. 3. Are you filing Schedule D? Yes. Enter the smaller of line 15 or 16 of Schedule D. If either line 15 or 16 is blank No. En a loss, enter -0- 4. Add lines 2 and 3 5. Subtract line 4 from line 1 . If zero or less, enter -0 - 6. Enter $41,675 if single or married filing separately, $83,350 if married filing jointly or qualifying surviving spouse, $55,800 if head of household. Enter the smaller of line 1 or line 6 6. 7+ 8. 9. Subtract line 8 from line 7 . This amount is taxed at 0% 9. 10. Enter the smaller of line 1 or line 4 10. 11. Enter the amount from line 9 11. 12. Subtract line 11 from line 10 12. 13. Enter: $459.750 if single. $517,200 if married filing separately. $488,500 if head of houstly or qualifying surviving spouse, 14. Enter the smaller of line 1 or line 13 \$258.600 if mamied filing separately. 13. 14. 15. Add lines 5 and 9 15. 16. Subtract line 15 from line 14 . If zero or less, enter -0 - 16. 17. Enter the smaller of line 12 or line 16 17. 18. Multiply line 17 by 15%(0.15) 18. 19. Add lines 9 and 17 19. 20. Subtract line 19 from line 10 20. 21. Multiply line 20 by 20%(0.20) 21. 22. Figure the tax on the amount on line 5 . If the amount on line 5 is less than $100,000. nse the Tax Table to figure the tax. If the amount on line 5 is $100,000 or more, use the Tax Computation Worksheet 22. 23. Add lines 18,21 , and 22 23. 24. Figure the tax on the amount on line 1 . If the amount on line 1 is less than $100,000, tise the Tax Table to figure the tax. If the amount on line 1 is $100,000 or more, use the Tax Computation Worksheet 24. 25. Tax on all taxable income. Enter the smaller of line 23 or 24 . Also include this amount on the entry space on Form 1040 or 1040-SR. line 16. If you are filing Form 2555, don't enter this amount on the entry space on Form 1040 or 1040-SR, line 16. Instead, enter it on line 4 of the Foreign Eamed Income Tax Worksheet This information is being fumished to the Internal Revenue Service