In this scenario, you will practice the following:
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Enter Form W-2 information
Report health coverage
Claim education credits
Enter child and dependent care expenses
Complete e-file information
Average Time to Complete
25-45 Minutes
Additional Information
Taxpayer Profile:
Name: Maria Mitchell
SSN: 201-XX-XXXX (use your company’s EFIN in place of XX-XXXX)
Birthdate: March 26, 1992
Address: 15 Jones Bend, Armuchee, GA 30105
Primary Telephone: (706) 555-2001
Occupation: Assistant Manager
Dependent:
Name: Jared Mitchell
SSN: 421-XX-XXXX (use your company’s EFIN in place of XX-XXXX)
Birthdate: August 1, 2011

Maria and her son, Jared, live with
Maria’s mother.

Maria works part time and attends
college. Maria’s mother helps take care of
the household bills, but Maria takes care
of herself and Jared.

Since Maria’s mother provides support,
Maria cannot claim head of household.

Maria’s mother covers both Maria and
Jared on her insurance through work.

Jared attends Kid’s World daycare. The
address is 25 Martha Berry Hwy,
Armuchee, GA 30105, and the EIN is 221XXXXXX. Maria paid $2,150.

Maria also received a 1098-T from her
college, and would like to take the
American Opportunity credit if she can.

She would like to e-file the return. Her
PIN is 20001, and she would like a paper
check if she receives a refund.
Available Documentation:
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
1 Form W-2
1 Form 1098-T
Answer Key:
AGI
$17,421
Taxable Income
$3,121
Total Tax
$0
Refund (Amount Due)
$6,942
In this scenario, you will practice the following:
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Select filing status
Enter Form W-2 information
Report health coverage
Complete Schedule C
Take business use of home deduction
Complete e-file information
Average Time to Complete
25-45 Minutes
Taxpayer Profile:
Name: Glenn Brown
SSN: 202-XX-XXXX (use your company’s EFIN in place of XX-XXXX)
Birthdate: May 15, 1981
Address: 223 Cedar Creek, Cave Springs, GA 30124
Primary Telephone: (706) 555-2002
Occupation: Court Reporter
Additional Information
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Spouse:
Name: Barbara Brown
SSN: 422-XX-XXXX (use your company’s EFIN in place of XX-XXXX)
Birthdate: October 21, 1983
Occupation: Business Owner
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Glenn and Barbara have no children.
Glenn is a court reporter and Barbara
runs a crafts business out of their home.
Glenn covers both himself and Barbara
on his health insurance through work.
The couple had some medical expenses
last year, and would like to itemize
deductions if it would be beneficial.
Barbara would like to see if she can
claim a deduction for the business use
of her home since she works out of the
home. She had a room dedicated to
creating and selling her crafts only,
which she used for the entire year.
The total area of the home is 3,600
square feet, and Barbara’s work area is
980 square feet.
The couple paid $275 last year for tax
preparation.
They want to e-file the return, and
receive a paper check if they get a
refund. Glenn’s PIN is 20002; Barbara’s
PIN is 21002. If they owe, the couple
will send a check.
Available Documentation:
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
1 Form W-2
1 Form 1098
List of medical expenses
List of business expenses
Medical Expenses:

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Glenn had an x-ray done, and had to pay $1,000. Since his ankle was broken, he also had to pay $50 for crutches.
Glenn’s multiple follow-up appointments totaled $480.
The specialist Glenn had to see was in another town, and the couple drove 310 medical miles over the course of
Glenn’s treatment.
Both taxpayers went to the dentist, paying $40 each for their visits. Barbara had to have a root canal, which cost
another $2,100.
Barbara wears glasses and spent $244 on a new pair this year.
Prescriptions totaled $720.
Business Expenses:
Barbara made $13,234 in gross receipts from her craft business, with $1,520 in returns.
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Advertising: $455
Office expenses: $331
Fees: $300
Supplies: $1,309
Professional services: $615
Licenses for the business: $125
Answer Key:
AGI
$33,339
Taxable Income
$12,739
Total Tax
$2,335
Refund (Amount Due)
($232)
In this scenario, you will practice the following:
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Select filing status
Enter Form W-2 information
Enter unemployment income
Enter advance Premium Tax Credit
Claim Earned Income Credit
Complete e-file information
Average Time to Complete
25-45 Minutes
Taxpayer Profile:
Name: William Harrison
SSN: 203-XX-XXXX (use your company’s EFIN in place of XX-XXXX)
Birthdate: July 3, 1978
Address: 19 George Washington Pkwy, Kennesaw, GA 30144
Primary Telephone: (706) 555-2003
Occupation: Janitor
Additional Information

William has sole custody of his son
Thomas, and provides 100% of his care.

Both William and Thomas have health
care coverage through the Marketplace,
and they received advance payments of
the Premium Tax Credit.

While William works, Thomas stays in
afterschool care, which costs $1,000.
The school is George Washington
Academy, EIN 46-0XXXXXX, and the
address is 99 Valley Circle, Kennesaw,
GA 30144.
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At one point during the year, William
was laid off from his job, and received
unemployment until he began a new
job.

Williams wants to e-file his return. His
PIN is 20003, and he would like a paper
check.
Dependent:
Name: Thomas Harrison
SSN: 423-XX-XXXX (use your company’s EFIN in place of XX-XXXX)
Birthdate: February 12, 2006
Available Documentation:
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2 Forms W-2
1 Form 1095-A
1 Form 1099-G
Answer Key:
AGI
$11,924
Taxable Income
$0
Total Tax
$0
Refund (Amount Due)
$4,310
In this scenario, you will practice the following:
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Select filing status
Enter Form W-2 information
Enter Schedule E
Figure shared responsibility payment
Deduct student loan interest
Complete e-file information
Average Time to Complete
25-45 Minutes
Taxpayer Profile:
Name: Mark Whitmore
SSN: 204-XX-XXXX (use your company’s EFIN in place of XX-XXXX)
Birthdate: June 15, 1974
Address: 13 Spring St, Rome, GA 30165
Primary Telephone: (706) 555-2004
Occupation: Rental real estate
Additional Information

Mark and Miranda are married, with
one child, Samantha.

Miranda paid $387 in student loan
interest, and would like to deduct it.

None of the taxpayers have any
health coverage.

The couple wants to e-file the
return. Mark’s PIN is 20004, and
Miranda’s PIN is 21004. They would
like to receive a check, or will send a
check if they owe.
Spouse & Dependents:
Spouse Name: Miranda Whitmore
SSN: 404-XX-XXXX (use your company’s EFIN in place of XX-XXXX)
Birthdate: October 11, 1979
Occupation: Administrative assistant
Dependent Name: Samantha Whitmore
SSN: 424-XX-XXXX (use your company’s EFIN in place of XX-XXXX)
Birthdate: March 16, 2001
Available Documentation:
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
1 Form W-2
Rental property details
Rental Property 1:
2216 Huffaker Road, Rome, GA 30165
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This property is a duplex and was rented all year.
Tenants: Veronica Simpson and Donald Haynes
Mark received $5,850 in rent from Veronica, and $5,400 in rent from Donald (Donald did not pay a deposit).
Expenses on this property were:
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Advertising: $300
Cleaning and maintenance: $1,200
Insurance: $650
Mortgage interest: $743
Utilities: $2,400
Rental Property 2:
8 Magnolia Lane, Rome, GA 30161
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This property is a single-family home, and was rented for 10 months of the year.
Tenant: Greg Burton
Mark received $7,125 in rent for the 10 months the house was occupied.
Expenses on this property were:
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Advertising: $500
Cleaning and maintenance: $1,000
Insurance: $980
Mortgage interest: $1,245
Utilities: $6,000
Answer Key:
AGI
$25,435
Taxable Income
$835
Total Tax
$813
Refund (Amount Due)
$2,079
In this scenario, you will practice the following:
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Select filing status
Enter deceased spouse information
Enter income from Form W-2 and Form 1099-INT
Complete e-file information
Average Time to Complete
25-45 Minutes
Taxpayer Profile:
Name: Sheree Mackey
SSN: 205-XX-XXXX (use your company’s EFIN in place of XX-XXXX)
Birthdate: September 27, 1961
Address: 2555 West 57th St, Cartersville, GA 30120
Primary Telephone: (706) 555-2005
Occupation: Nurse
Additional Information

Sheree is not married at this time, but
was previously married to Lawrence
Mackey, who passed away in 2013.

Sheree received interest from a savings
account in addition to her wages from
her job.

Both Sheree and Allison have health
coverage through Sheree’s employer.

Sheree would like to e-file the return,
and receive a paper check if she
receives a refund. If she owes, she will
send a check. Her PIN is 20005.
Dependent:
Name: Allison Mackey
SSN: 425-XX-XXXX (use your company’s EFIN in place of XX-XXXX)
Birthdate: November 15, 2002
Available Documentation:
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
1 Form W-2
1 Form 1099-INT
Answer Key:
AGI
$43,912
Taxable Income
$23,312
Total Tax
$1,576
Refund (Amount Due)
$2,289
In this scenario, you will practice the following:
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Select filing status
Enter income from Form W-2 and Form 1099G
Claim exemption from the individual mandate
Claim education credits
Complete e-file information
Average Time to Complete
25-45 Minutes
Taxpayer Profile:
Name: Kimberly Maddox
SSN: 206-XX-XXXX (use your company’s EFIN in place of XX-XXXX)
Birthdate: January 16, 1984
Address: 106A Three Rivers Ct, Cartersville, GA 30120
Primary Telephone: (706) 555-2005
Occupation: Librarian
Additional Information

For most of the year, Kimberly was
unemployed. She started a job as a
librarian by the end of the year.

She and her daughter Olivia do not have
health coverage, but Kimberly thinks
she may be exempt.

Kimberly and Olivia live alone, and no
one else helps with the household bills.

Kimberly is in college and would like to
take an education credit, if possible.

Kimberly would like to e-file her return.
Her PIN is 20006, and she would like a
paper check if she gets a refund. If she
owes, she will mail a check.
Dependent:
Name: Olivia Maddox
SSN: 426-XX-XXXX (use your company’s EFIN in place of XX- XXXX)
Birthdate: August 9, 2009
Available Documentation:
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
1 Form W-2
1 Form 1099G
1 Form 1098-T
Answer Key:
AGI
$12,639
Taxable Income
$0
Total Tax
$0
Refund (Amount Due)
$3,328
In this scenario, you will practice the following:
 Select filing status
 Complete Schedule C
 Enter income from sale of stocks
 Complete e-file information
Average Time to Complete
25-45 Minutes
Taxpayer Profile:
Name: Janet Patterson
SSN: 207-XX-XXXX (use your company’s EFIN in place of XX-XXXX)
Birthdate: February 27, 1981
Address: 2102 Cloud Bluff Rd, Centre, AL 35960
Primary Telephone: (706) 555-2007
Occupation: Caterer
Additional Information

Janet and Chris are married, but have been
separated since May. They do not want to
file a joint return.

The couple has one child, Ian, and Chris has
agreed to let Janet claim him this year.

Janet owns a catering business, and needs
to file a Schedule C. She also had income
from selling stocks. These were in her name
only, not owned jointly by Janet and Chris.

Janet and her son did not have health
coverage at the beginning of the year, but
Janet was able to get them both coverage
through the Marketplace for October,
November and December 2014. She would
like to report the $960 she paid for the 3
months she had coverage.

Janet would like to e-file her return. Her PIN
is 20007, and she would like a paper check
if she gets a refund. If she owes a balance,
she will mail a check.
Spouse & Dependents:
Spouse Name: Chris Patterson
SSN: 217-XX-XXXX (use your company’s EFIN in place of XX-XXXX)
Dependent Name: Ian Patterson
SSN: 427-XX-XXXX (use your company’s EFIN in place of XX-XXXX)
Birthdate: November 22, 2011
Available Documentation:
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Business income and expenses
Stock sales
1 Form 1095-A
Business Income and Expenses:
Income from Catering Business:

Gross receipts: $27,189.35
Expenses:
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Advertising: $850
Insurance: $400
Legal services: $150
Accountant: $625
Supplies: $1,200
Janet used a van to carry her supplies and meals to her clients’ houses. She would like to claim those expenses and
depreciation.
She used a van for her business, placed in service on May 1, 2013. She paid $8,000 for it, and drove 10,542 over the
course of the tax year.
All the 4562 questions on the Auto/Listed Information should be marked yes.
Janet also bought a used stove for her business, and would like to depreciate it too. She purchased the stove for
$3,000 on March 1, 2014.
Stock Sales:
Description
Date Acquired
Date Sold
Sales Price
Cost or Basis
WDC (10 shares)
05/01/2010
11/01/2015
$40 per share
$20 per share
ALD (5 shares)
01/01/2014
10/31/2015
$30 per share
$20 per share
UVX (20 shares)
12/01/2000
07/01/2015
$35 per share
$50 per share
Answer Key:
AGI
$21,166
Taxable Income
$6,866
Total Tax
$4,279
Refund (Amount Due)
($3,372)
In this scenario, you will practice the following:
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Select filing status
Complete Schedule E
Enter itemized deductions
Enter depreciation
Complete e-file information
Average Time to Complete
25-45 Minutes
Taxpayer Profile:
Name: Andrea Duke
SSN: 208-XX-XXXX (use your company’s EFIN in place of XX-XXXX)
Birthdate: August 28, 1985
Address: 524 Morningside Dr, Kennesaw, GA 30144
Primary Telephone: (404) 555-2008
Occupation: Rental Real Estate
Additional Information

Andrea is not married and has no
children.

She owns several rental properties,
which are her main source of income.

Andrea has health coverage through a
private insurance company, and was
covered all year.

She would like to itemize deductions if
she can.

Andrea would like to e-file. Her PIN is
20008, and she wants to receive a check
if she gets a refund. If she owes, she will
mail a check.
Available Documentation:


Rental income and expenses
Itemized deductions details
Rental Property 1:
120 Timothy Lane, Kennesaw, GA 30144
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Single-family home
Tenant: Jamie Cooper (all year)
Andrea received $9,000 in rent for this property.
Her expenses for this home are:
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Advertising: $1,200
Cleaning and maintenance: $550
Insurance: $689
Legal fees: $300
Mortgage interest: $1,425
Andrea also bought a new stove and refrigerator for this home, and would like to depreciate them. Both items were
placed in service January 1 of the tax year. The stove cost $2,000 and the refrigerator cost $3,100.
Rental Property 2:
4108 Lake Park Circle, Atlanta, GA 30303
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Duplex
Tenants: Kara Benson (all year) and Laura Jackson (9 months)
Kara paid $8,400 in rent for the year.
Laura paid $7,700 in rent for the year.
Andrea’s expenses for the duplex are:
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Advertising: $800
Cleaning and maintenance: $775
Insurance: $1,000
Legal fees: $150
Mortgage interest: $900
Repairs: $650
Utilities (for the 3 months before Laura moved in): $433
Rental Property 3:
16 Rolling Oaks Place, Atlanta, GA 30303
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

Single-family home
Tenant: Elizabeth and Roger Banks (all year)
Andrea received $13,200 in rent for the year.
Andrea’s expenses for this property are:
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
Advertising: $125
Cleaning and maintenance: $1,000
Insurance: $1,500
Legal fees: $250

Mortgage interest: $2,100
Itemized Deductions:




Prescriptions: $625
Doctor visits: $360
Hospital bill: $1,500
Glasses: $300
The taxpayer had to drive 550 medical miles to see a specialist.

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Donation to Red Cross: $225
Clothing donation to Salvation Army: Fair market value $470
Real estate taxes: $865
Mortgage interest to Suntrust Bank: $2,050 plus 300 points
Mortgage insurance premiums: $449
Safe deposit box: $75 per month for the year
Tax prep fees: $410
Answer Key:
AGI
$21,393
Taxable Income
$11,093
Total Tax
$1,200
Refund (Amount Due)
($1,222)
In this scenario, you will practice the following:




Select filing status
Claim Education Credit
Report health coverage
Complete e-file information
Average Time to Complete
25-45 Minutes
Taxpayer Profile:
Name: Brent Collins
SSN: 209-XX-XXXX (use your company’s EFIN in place of XX-XXXX)
Birthdate: July 21, 1970
Address: 1556 Peachtree Rd, Atlanta, GA 30303
Primary Telephone: (404) 555-2009
Occupation: Chemical Plant Manager
Additional Information

Brent is divorced with three children.

His oldest child, Timothy, began college
this year, and received a 1098-T. Brent
paid all of Timothy’s school expenses.

Brent and all three children were
covered by his health insurance plan
through work.

Brent would like to e-file. His PIN is
20009, and he wants to receive a check
if he gets a refund. If he owes, he will
mail a check.
Dependents:
First dependent: Timothy Collins
SSN: 429-XX-XXXX (use your company’s EFIN in place of XX-XXXX)
Birthdate: March 12, 1996
Second dependent: Kristen Collins
SSN: 439-XX-XXXX (use your company’s EFIN in place of XX-XXXX)
Birthdate: April 16, 2001
Third dependent: Diana Collins
SSN: 449-XX-XXXX (use your company’s EFIN in place of XX-XXXX)
Birthdate: October 29, 2005
Available Documentation:


1 Form W-2
1 Form 1098-T
Answer Key:
AGI
$56,752
Taxable Income
$31,502
Total Tax
$571
Refund (Amount Due)
$5,943
Intermediate Practice Return
Scenario 10
In this scenario, you will practice the following:
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Select filing status Claim Premium Tax Credit Claim child care expenses Claim Earned Income Credit Complete e‐file information Average Time to Complete
25‐45 Minutes Taxpayer Profile:
Name: Samuel Wallace SSN: 210‐XX‐XXXX (use your company’s EFIN in place of XX‐XXXX) Birthdate: February 10, 1978 Address: 10324 Morgan Ave, Rome, GA 30161 Primary Telephone: (706) 555‐2010 Occupation: Paralegal Additional Information
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Dependents:
First dependent: Dennis Wallace SSN: 430‐XX‐XXXX (use your company’s EFIN in place of XX‐XXXX) Birthdate: June 18, 2003 Second dependent: Cynthia Wallace SSN: 440‐XX‐XXXX (use your company’s EFIN in place of XX‐XXXX) Birthdate: April 21, 2007 ƒ
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Samuel’s wife, Paula, passed away in 2013. Samuel and the children have health insurance through the Marketplace, and he would like to know if he is eligible to receive the Premium Tax Credit. While Samuel worked, the children stayed in daycare. He paid a total of $3,200 to Grove Park Academy, EIN 87‐
1XXXXXX. The address is 600 North Broad St, Rome, GA 30161. Samuel would like to e‐file. His PIN is 20010, and he wants to receive a check if he gets a refund. If he owes, he will mail a check. Available Documentation:
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1 Form W‐2 1 Form 1095‐A Answer Key:
AGI $26,845 Taxable Income $2,245 Total Tax $0 Refund (Amount Due) $12,811