amie and Cecilia Reyes are husband and wife and file a joint return. They live at 5677 Apple Cove Road, Boise, ID 83722. Jamies social security number is 412-34-5670 (date of birth 06/15/1969) and Cecilias is 412-34-5671 (date of birth 04/12/1971). They provide more than half of the support of their daughter, Carmen (age 23), social security number 412-34-5672 (date of birth 09/01/1995), who is a full-time veterinarian school student. Carmen received a $3,200 scholarship covering her tuition at college. She was not required to perform any services to receive the scholarship. Jamie and Cecilia furnish all of the support of Maria (Jamies grandmother), social security number 412-34-5673 (date of birth 11/06/1948), who is age 70 and lives in a nursing home. They also have a son, Gustavo (age 4), social security number 412-34-5674 (date of birth 03/14/2014). The Reyes and all of their dependents had qualifying health care coverage at all times during the tax year. Jamie's W-2 contained the following information:

Federal Wages (box 1)		=	$	145,625.00
Federal W/H (box 2)		=	$	16,112.25
Social Security wages (box 3)		=	$	128,400.00
Social Security W/H (box 4)		=	$	7,960.80
Medicare Wages (box 5)		=	$	145,625.00
Medicare W/H (box 6)		=	$	2,111.56
State Wages (box 16)		=	$	145,625.00
State W/H (box 17)		=	$	5,435.00

Other receipts for the couple were as follows:

Dividends (all qualified dividends)		$	2,500
Interest income:
Union Bank		$	220
State of Idahointerest on tax refund			22
City of Boise school bonds			1,250
Interest from U.S. savings bonds			410
(not used for educational purposes)
2017 federal income tax refund received in 2018			2,007
2017 state income tax refund received in 2018			218
Idaho lottery winnings			1,100
Casino slot machine winnings			2,250
Gambling losses at casino			6,500

Other information that the Reyeses provided for the 2018 tax year:

Mortgage interest on personal residence		$	11,081
Loan interest on fully equipped motor home			3,010
Doctors fee for a face-lift for Mrs. Reyes			8,800
Dentists fee for a new dental bridge for Mr. Reyes			3,500
Vitamins for the entire family			110
Real estate property taxes paid		$	5,025
DMV fees on motor home (tax portion)			1,044
DMV fees on family autos (tax portion)			436
Doctors bills for grandmother			2,960
Nursing home for grandmother			10,200
Wheelchair for grandmother			1,030
Property taxes on boat			134
Interest on personal credit card			550
Interest on loan to buy public school district bonds			270
Cash contributions to church (all the contributions were in cash and none more than $250 at any one time)			6,100
Cash contribution to man at bottom of freeway off-ramp			25
Contribution of furniture to Goodwillcost basis			4,000
Contribution of same furniture listed above to Goodwillfair market value			410
Tax return preparation fee for 2017 taxes			625

Prepare a Form 1040, Schedule A, Schedule B and other appropriate forms for the completion of the Reyes's tax return. They do not want to contribute to the presidential election campaign and do not want anyone to be a third-party designee. For any missing information, make reasonable assumptions.

Use the appropriate Tax Tables or Tax Rate Schedules.

Page 2 of Form 1040. Some information does not carry over from Page 1.

Form 1040 (2018) Page 2 1 Wages, salaries, tips, etc. Attach Form W-2 1 2a Tax-exempt interest 2a b Taxable interest 2b 3a Qualified dividends 3a b Ordinary dividends 3b 4a IRAs, pensions, and annuities 4a b Taxable amount 4b Standard deduction for- 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 7 Adjusted gross income. If you have no adjustments to income, enter the amount from line 6; otherwise, subtract Schedule 1, Single or Married filing separately, $12,000 line 36, from line 6 7 8 Standard deduction or itemized deductions (from Schedule A) 8 9 Qualified business income deduction (see instructions) 9 Married filing jointly or Qualifying widow(er), $24,000 10 Taxable income. Subtract lines 8 and 9 from line 7. If zero or less, enter -0- 10 11 a Tax (see inst) (check if any form: 1. Form(s) 8814checkbox unchecked1 of 3 2. Form 4972checkbox unchecked2 of 3 3.checkbox unchecked3 of 3 ) b Add any amount from Schedule 2 and check here checkbox unchecked1 of 1 11 Head of household, $18,000 12 a Child tax credit/credit for other dependents b Add any amount from Schedule 3 and check here checkbox unchecked1 of 1 12 13 Subtract line 12 from line 11. If zero or less, enter -0- 13 14 Other taxes. Attach Schedule 4 14 If you checked any box under Standard deduction, see instructions. 15 Total tax. Add lines 13 and 14 15 16 Federal income tax withheld from Forms W-2 and 1099 16 17 Refundable credits: a EIC (see inst.) b Sch 8812 c Form 8863 d Add any amount from Schedule 5 17 18 Add lines 16 and 17. These are your total payments. 18 Refund 19 If line 18 is more than line 15, subtract line 15 from line 18. This is the amount you overpaid 19 20a Amount of line 19 you want refunded to you. If Form 8888 is attached, check here checkbox unchecked1 of 1 20a Direct deposit? See instructions. b Routing number c Type: Checkingcheckbox unchecked1 of 1 Savingscheckbox unchecked1 of 1 d Account number 21 Amount of line 19 you want applied to your 2019 estimated tax 21 Amount You Owe 22 Amount you owe. Subtract line 18 from line 15. For details on how to pay, see instructions 22 23 Estimated tax penalty (see instructions) 23