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Alice J. and Bruce M. Byrd are married taxpayers who file a joint return. Alice's birthday is 09/21/1967, and Bruce's is 06/27/1966. Their W-2 form is showed as:

1) Wages, tips: Alice (58,000); Bruce (62,100)

2) Federal Income Tax Withheld: Alice (4,500); Bruce (6300)

3) SS Wages: Alice (58,000); Bruce (62,100)

4) SS tax withheld: Alice (3,596); Bruce (3,850)

5) Med wages + tips: Alice (58,000); Bruce (62,100)

6) Med tax withheld: Alice (841); Bruce (900)

15) State: MA

16) State wages: Alice (58,000): Bruce (62,100)

17) State Inc. tax withheld: Alice (2,950); Bruce (3,100)

The couple provides over 50% support to their two children Cynthia (born 1990), and John (born 1994). Both children are full-time student and live with the couple except when being away for college. Cynthia earned 4,200 from intership and John earned 3,800 from part-time job.

During 2014, the couple provides 60% support to Bruce's widowed father, Sam (born 1938), who lived alone and covered the rest of his support with his SS benefits. Sam died in November, and Bruce, the beneficiary of the policy, received proceeds of 800,000 on Dec 28.

The couple also had the following expenses relating to their personal residence:

a) property tax: 5,000

b) Qualified interest on home morgage: 8,700

c) Repairs to roff: 5,750

d) Utilities: 4,100

e) fire insurance 1,900

The couple has the following medical expenses:

a) Medical insurance premium: 4,500

b) Doctor bill for Sam incurred in 2013, not paid until 2014: 7,600

c) Operation for Sam: 8,500

d) Prescription medicines for Sam: 900

e) Hospital expenses for Sam: 3,500

f) Reimbursement from insurance company, received 2014: 3,600

The medical expenses for Sam represent most of the 60% that Bruce contributed toward his father's support.

Other relevant information:

1) When they filed 2013 state return in 2014, the couple paid additional state income tax of 900

2) During 2014, the couple attended a dinner with a qualified charitable organization. They paid 300 for a 50-dollar value tickets.

3) The couple contributed 5000 to a church and gave used clothing (cost of 1200, FV of 350) to army. They kept all recceipts and the clothes were in good condition.

4) in 2014, they received interest income of 2,750, reported on 1099-INT from a bank.

5) Due to employer's requirement, Alice spent 850 on new uniforms and 566 on laudry charges

6) Due to his professional association, Bruce paid 400 for journal subscription and 741 for annual membership.

7) None of them receive reimburse from their employers

8) The couple kept no receipts for paid sale tax and made no major purchases.

9) All household's members had insurance coverage for 2014

10) The couple paid no estimated federal income tax. None of them wanted to designate 3 dollars to presidential campaign.

REQUIRED: Compute net tax payable or refund due for Alice and Bruce for 2014. If they have overpaid, they want the amount refunded to them. If use tax form, will need form 1040 and 2106 and schedule A and B.

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