Interview Notes

$$ Siena is married to Kendall, but they have lived separately since Kendall moved out of the home in April $2023.$ Siena does not want to file a joint return.

$$ Siena and Kendall have a $3$ year old daughter, Kenna. Kenna lives with Siena and visits Kendall on weekends. Siena received a $$3,000$ qualified birth distribution from her IRA on March $31,2020.$

$$ Siena's mother, Stacy, moved in with Siena in April. She watches Kenna while Siena works. Stacy receives $$12,000$ per year from Social Security, and a taxable pension of $$500$ per month. Stacy is widowed. Siena calculated that Siena paid more than half of her mother's support for the year.

$$ Siena is a full$-$time science teacher at a local public middle school. She spent $$400$ of her own money to purchase supplies for labs she conducted with her students. She did not receive any reimbursement for these expenses.

$$ On weekends and during the summer, Siena works part$-$time as a driver for Delicious Deliveries. She provided a statement from the food delivery service that indicated the number of miles driven and fees paid for the year. These fees are considered ordinary and necessary for the food delivery business:

o $5,700$ miles driven while delivering food

o Insulated box rental: $$300$

o GPS device fee: $$200$

$$ Siena's record keeping application shows she also drove $1,100$ miles between deliveries and $560$ miles driven between home and the first and last delivery point of the day. She also drove $10,000$ miles for personal purposes. Siena does not have a separate car for personal use. She started using her car for business on May $17,2023.$

$$ Siena also kept receipts for the following out$-$of$-$pocket expenses:

o $$100$ on tolls

o $$50$ for parking

o $$48$ for parking tickets

o $$150$ for snacks and lunches Siena consumed while working

$$ Siena provided the Form $1099-$K that she received from Delicious Deliveries.

$$ Siena contributed $$6,000$ to her traditional IRA. She also contributed to her retirement plan at work.

$$ Siena, Kenna, and Stacy are U$.$S$.$ citizens, have valid Social Security numbers, and lived in the United States all year.

$15.$ Siena wants to recontribute the amount she took as a qualified birth distribution from her IRA. She must make the repayment before January $1,2026$