ACCT 407– Federal Taxation Fall 2020 1040 Income Tax Return Due no later than Dec 2 by noon Chandler M. Bing is a married 54 year old (SSN XXXXXXXXXXresiding at 15 Yemen Way, Oceanside, NY...

This's homework, not a writing assignment. seriously for a quote. That's a tax project on an undergraduate accounting tax class. the pdf file contains all the forms.


ACCT 407– Federal TaxationFall 2020 1040 Income Tax ReturnDue no later than Dec 2 by noon Chandler M. Bing is a married 54 year old (SSN 546-57-1111) residing at 15 Yemen Way, Oceanside, NY 11572. Chandler’s wife is Monica E. Bing (52 years old, SSN 331-24-6363). Chandler and Monica have two children. Jack F. Bing is 17 years old (SSN 663-32-4565). He has a part-time job where he earned $7,750 for 2020. Chandler and Monica provided all of Jack’s support. Their other child is Erica F. Bing and is 21 years old (SSN 455-22-9896). Erica did not live with her parents but instead lived in an apartment with a friend while she figures out what she wants to do with her life. Erica works part-time as an actress where she earned $3,800. This income did not allow Erica to pay for all of her expenses so her parents helped with many of her expenses and ended up providing over half of her support. Chandler and Monica also provide most of the support Chandler’s father, Charles Bing, (95 years, SSN 356-22-4589), who lives in assisted living. His gross income was $4,440. Chandler has one child, Sarah Litman (SSN 256-66-4354), from a previous relationship. Sarah is 22 and an undergraduate student at NYU. Sarah had an internship with NBC Universal where she made $9,500. Chandler and Monica paid for over half of her support. Sarah lives with her father when not in school. In 2020, Chandler swallowed a sonic blaster toy gun and his medical bills totaled $27,000. Insurance reimbursed him for $15,000 of these costs. Other unreimbursed medical and dental expenses for the year totaled $8,480. Chandler owns a successful ad agency that he runs as a cash basis sole proprietorship. He provided you with the following information for 2020: Cash collected from clients for 2020 services$224,000 Cash collected from clients as prepayment for 2021 services$19,000 Cash paid for meals$3,800 Cash paid for tickets to Knicks games to build client relations$4,500 Cash paid for health insurance for Chandler$8,500 Cash paid for health insurance for employees$36,000 Cash paid for wages for employees$76,750 Cash paid for liability insurance (contract was a 2-year contract starting 8/1/20)$42,480 Cash paid for used office furniture (purchased 8/5/20)$11,420 Cash paid for utilities$6,750 Cash paid for office rent (for period 2/1/20 – 1/31/21)$12,000 Cash paid for interest expense (for period 11/1/20-1/31/21) $3,855 In addition, Chandler’s records from last year show that he has two assets that are not fully depreciated. 4/4/17 – Office Furniture$2,000 Purchase Price 10/1/19 – Office Computers$4.800 Purchase Price These were the only asset purchases in those years and Chandler did not elect 179 or bonus in either year. Chandler made estimated federal income tax payments of $16,000 and state income tax payments of $3,800 total. Monica is a chef for Javu. Her 2020 W-2 is attached. She had the following unreimbursed employee expenses during 2020: business meals ($6,400) and business use of her car - 3,000 miles (she has no idea of the actual costs related to these miles). Her car was placed in service 1/1/2013 and her personal miles for the year were 2,000. In 2020, Chandler and Monica had interest of $2,800 from Chase Bank and $3,110 from State of New York bonds. They had qualified dividends of $4,120. Monica paid $9,000 in alimony to her ex-husband, Pete (SSN 455-66-6655). In 2020, the Bing’s received a 2019 state income tax refund of $8,443. With some extra cash, Chandler bought 100 shares of MEG stock on 5/5/2020 for $119 a share. Chandler sold all the shares on 11/1/2020 for $98.50 a share. Monica bought Chandler a Porsche in January 2020 for $84,850. In February, the Porsche was stolen from the parking garage. The estimated FMV of the car when stolen was $75,000. Insurance only reimbursed them $20,000 for the loss. The Bing’s paid $4,865 in real estate taxes on their home and $870 in personal property taxes during 2020. They paid $10,905 in mortgage interest (acquisition indebtedness is less than $750,000). They paid $4,000 to have the yard at their home professionally landscaped. They contributed $18,555 to charity in the form of checks. Chandler and Monica borrowed $55,000 this year to purchase a new truck for personal use. The sales tax on the vehicle was $1,105, the interest expense on the loan was $1,465, and maintenance costs were $550. Monica inherited $30,000 cash when her grandma died this year. The Bing’s paid you $1,875 to prepare their 2019 tax return in 2020. On that tax return, the Bing’s had itemized deductions of $26,165 (the standard deduction for 2019 can be found in the front cover of your book or online). Complete Chandler and Monica’s 2020 Federal Income Tax Return. When faced with any choices, the Bing’s want you to make decisions that minimize their taxes. If you have completed the return correctly, you should turn in Form 1040, Schedules 1 and 2, Schedules A, C, SE (ignore part II), and Form 8959. Put any capital gain or loss on line 7 of the Form 1040 and ignore Schedule D. Ignore any issues with Alternative Minimum Tax (do not complete any schedules or lines related to AMT) and ignore additional medicare tax on unearned income. Ignore the qualified business income deduction. I pulled all the forms for you and saved in one PDF document that you should be able to use to complete the assignment electronically if you wish. You can find these forms and instructions here if you need them: www.irs.gov/draftforms. You should not turn in any other IRS Schedules/Forms other than those listed above. You may find the form/schedule instructions helpful. Turn in a printed copy of your return in class before you leave for the semester or upload electronically. Upload a copy of your Excel file to Blackboard with any calculation not found directly on the return. You may work with one or two other people on this project but groups should not work together. For the best experience, open this PDF portfolio in Acrobat X or Adobe Reader X, or later. Get Adobe Reader Now! http://www.adobe.com/go/reader August 18, 2020 DO NOT FILE DRAFT AS OF DRAFT AS OF Fo rm1040 2020U.S. Individual Income Tax Return Department of the Treasury—Internal Revenue Service (99) OMB No. 1545-0074 IRS Use Only—Do not write or staple in this space. Filing Status Check only one box. Single Married filing jointly Married filing separately (MFS) Head of household (HOH) Qualifying widow(er) (QW) If you checked the MFS box, enter the name of your spouse. If you checked the HOH or QW box, enter the child’s name if the qualifying person is a child but not your dependent ▶ Your first name and middle initial Last name Your social security number If joint return, spouse’s first name and middle initial Last name Spouse’s social security number Home address (number and street). If you have a P.O. box, see instructions. Apt. no. City, town, or post office. If you have a foreign address, also complete spaces below. State ZIP code Foreign country name Foreign province/state/county Foreign postal code Presidential Election Campaign Check here if you, or your spouse if filing jointly, want $3 to go to this fund. Checking a box below will not change your tax or refund. You Spouse At any time during 2020, did you receive, sell, send, exchange, or otherwise acquire any financial interest in any virtual currency? Yes No Standard Deduction Someone can claim: You as a dependent Your spouse as a dependent Spouse itemizes on a separate return or you were a dual-status alien Age/Blindness You: Were born before January 2, 1956 Are blind Spouse: Was born before January 2, 1956 Is blind Dependents (see instructions): If more than four dependents, see instructions and check here ▶ (2) Social security number (3) Relationship to you (4) ✔ if qualifies for (see instructions): (1) First name Last name Child tax credit Credit for other dependents 1 Wages, salaries, tips, etc. Attach Form(s) W-2 . . . . . . . . . . . . . . . . 1 Attach Sch. B if required. 2a Tax-exempt interest . . . 2a b Taxable interest . . . . . 2b 3a Qualified dividends . . . 3a b Ordinary dividends . . . . . 3b 4a IRA distributions . . . . 4a b Taxable amount . . . . . . 4b 5a Pensions and annuities . . 5a b Taxable amount . . . . . . 5b 6a Social security benefits . . 6a b Taxable amount . . . . . . 6b 7 Capital gain or (loss). Attach Schedule D if required. If not required, check here . . . . ▶ 7 8 Other income from Schedule 1, line 9 . . . . . . . . . . . . . . . . . . . 8 9 Add lines 1, 2b, 3b, 4b, 5b, 6b, 7, and 8. This is your total income . . . . . . . . . ▶ 9 10 Adjustments to income: a From Schedule 1, line 22 . . . . . . .
Nov 24, 2021
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