Form (99) Department of the Treasury - Internal Revenue Service 1040 U.S. Individual Income Tax Return 2015 For the year Jan. 1-Dec. 31, 2015, or other tax year beginning Your first name and initial OMB No. 1545-0074 , 2015, ending IRS Use Only-Do not write or staple in this space. See separate instructions. , 20 Your social security number Last name STRAW BERRY If a joint return, spouse's first name and initial 400-00-6004 Spouse's social security number Last name BLUE BERRY 400-00-2073 Home address (number and street). Apt. no. Make sure the SSN(s) above and on line 6c are correct. 1234 FRUIT LOOP City, town or post office, state, and ZIP code. If you have a foreign address, also complete spaces below (see instructions). TOWSON MD Foreign country name Presidential Election Campaign 21286 Foreign province/state/county 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. Foreign postal code You Filing Status Check only one box. 1 2 3 Exemptions Single X 4 Head of household (with qualifying person). (See instructions.) If the qualifying person is a child but not your dependent, enter this child's name here. 5 Qualifying widow(er) with dependent child Married filing jointly (even if only one had income) Married filing separately. Enter spouse's SSN above and full name here. .......... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .} Spouse b X X c Dependents: 6a Yourself. If someone can claim you as a dependent, do not check box 6a (1) First name Last name (3) Dependent's relationship to you (2) Dependent's social security number If more than four Boxes checked on 6a and 6b No. of children (4) Chk If child under on 6c who: age 17 qualifying lived with you for child tax credit (see instructions) did not live with you due to divorce or separation (see instructions) dependents, see check here 12 ............................... ....................... 7 Wages, salaries, tips, etc. Attach Form(s) W-2 Taxable interest. Attach Schedule B if required . . . . . . . . . . . . . . . . . . . . . . . 8a Tax-exempt interest. Do not include on line 8a . . . . . . . 8b . . . . . . . . . . . . . . . . . . . . . 9a Ordinary dividends. Attach Schedule B if required . . . . . . . . . . . . . . . . . . . . . 9b Qualified dividends 2,500 . . . . . . . . . . . . . 10 Taxable refunds, credits, or offsets of state and local income taxes Alimony received . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 Business income or (loss). Attach Schedule C or C-EZ . . . . . . . . . . . . . . . . . . . 12 13 Capital gain or (loss). Attach Schedule D if required. If not required, check here 14 Other gains or (losses). Attach Form 4797 d Attach Form(s) W-2 here. Also attach Forms W-2G and 1099-R if tax was withheld. If you did not get a W-2, see instructions. 7 8a b 9a b 10 11 15a 16a 17 18 19 20a Adjusted Gross Income Total number of exemptions claimed ......................... . . . . . IRA distributions 15a b Taxable amount . . . . . . . 16a b Taxable amount . . . . . Pensions and annuities .. Rental real estate, royalties, partnerships, S corporations, trusts, etc. Attach Schedule E . . . . . . . . . . . . . . . . . . . . . . . .. Farm income or (loss). Attach Schedule F . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. Unemployment compensation . . . . . . . Social security benefits 20a b Taxable amount 21 Other income 22 Combine the amounts in the far right column for lines 7 through 21. This is your total income 23 Reserved 24 Certain business expenses of reservists, performing artists, and ......................... 30 .... Health savings account deduction. Attach Form 8889 . . . . Moving expenses. Attach Form 3903 . . . . . . . . . . . . Deductible part of self-employment tax. Attach Schedule SE . Self-employed SEP, SIMPLE, and qualified plans . . . . . . ......... Self-employed health insurance deduction . . ......... Penalty on early withdrawal of savings 31a Alimony paid b Recipient's SSN 32 IRA deduction fee-basis government officials. Attach Form 2106 or 2106-EZ 25 26 27 28 29 33 34 35 36 37 .... Add numbers on lines above 2 85,500 2,209 2,500 13 14 15b 16b 17 18 19 20b 21 22 90,209 36 6,200 84,009 23 24 25 26 6,200 27 28 29 30 31a . . . . . . . . . . . . . . . . . . . . . . . 32 Student loan interest deduction . . . . . . . . . . . . . . . 33 Reserved . . . . . . . . . . . . . . . . . . . . . . . . . 34 Domestic production activities deduction. Attach Form 8903 . 35 Add lines 23 through 35 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Subtract line 36 from line 22. This is your adjusted gross income . . . . . . . . . . . . For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions. EEA 2 Dependents on 6c not entered above instructions and Income Spouse 37 Form 1040 (2015) Form 1040 (2015) STRAW Tax and Credits 38 39a All others: Single or Married filing separately, $6,300 Married filing jointly or Qualifying widow(er), $12,600 Head of household, $9,250 46 Form(s) 8814 b Form 4972 c 12,600 71,409 8,000 63,409 8,216 40 41 42 43 44 45 46 8,216 1,340 6,876 61 . . . . . . . . . . . . . . . . . . . . 55 Subtract line 55 from line 47. If line 55 is more than line 47, enter -0- . . . . . . . . . . . 56 Self-employment tax. Attach Schedule SE . . . . . . . . . . . . . . . . . . . . . . . . . 57 a Unreported social security and Medicare tax from Form: 4137 b 8919 . . . . 58 Additional tax on IRAs, other qualified retirement plans, etc. Attach Form 5329 if required . . . 59 Household employment taxes from Schedule H . . . . . . . . . . . . . . . . . . . . . . . 60a . . . . . . . . . . . . 60b First-time homebuyer credit repayment. Attach Form 5405 if required Health care: individual responsibility (see instructions) Full-year coverage X . . . . . . . 61 62 Taxes from: a 48 49 50 51 52 53 54 Other credits from Form: a 55 3800 b 54 c 8801 Add lines 48 through 54. These are your total credits 56 58 59 Form 8959 b Form 8960 c Instructions; enter code(s) 62 72 ..................... Federal income tax withheld from Forms W-2 and 1099 . . . . 64 12,700 65 2015 estimated tax payments and amount applied from 2014 return . . . Earned income credit (EIC) . . . . . . . . . . . . . . . . . 66a Nontaxable combat pay election . . . 66b . . . . . . . 67 Additional child tax credit. Attach Schedule 8812 American opportunity credit from Form 8863, line 8 . . . . . . 68 Net premium tax credit. Attach Form 8962 . . . . . . . . . . . 69 Amount paid with request for extension to file . . . . . . . . . 70 Excess social security and tier 1 RRTA tax withheld . . . . . . 71 Credit for federal tax on fuels. Attach Form 4136 . . . . . . . 72 73 Credits from Form: a 74 Add lines 64, 65, 66a, and 67 through 73. These are your total payments ....... 74 75 If line 74 is more than line 63, subtract line 63 from line 74. This is the amount you overpaid 75 76a Amount of line 75 you want refunded to you. If Form 8888 is attached, check here 76a 64 66a b 67 Add lines 56 through 62. This is your total tax b Routing number d Account number 2439 b 8885 Reserved c 73 d . ... 77 Amount of line 75 you want applied to your 2016 estimated tax 78 Amount you owe. Subtract line 74 from line 63. For details on how to pay, see instructions Estimated tax penalty (see instructions) 79 79 63 6,876 12,700 5,824 5,824 Savings X X X X X X X X X c Type: Checking X X X X X X X X X X X X X X X X X 77 78 ........... Do you want to allow another person to discuss this return with the IRS (see instructions)? X Yes. Complete below. No Designee's Phone Personal identification name no. number (PIN) Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and belief, they are true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge. Your signature Date Your occupation Daytime phone number Preparer One 06004 Spouse's signature. If a joint return, both must sign. 02073 828-524-8020 1 2 3 4 5 01-01-2016VP OF OPERATIONS Date 828-524-8020 Identity Protection PIN (see inst.) Spouse's occupation 01-01-2016EVENT PLANNER Preparer's signature EEA 39b 47 47 71 Paid Preparer Use Only 39a ............... Excess advance premium tax credit repayment. Attach Form 8962 . . . . . . . . . . . . . . Add lines 44, 45, and 46 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Foreign tax credit. Attach Form 1116 if required . . . . . . . . 48 . . . 49 Credit for child and dependent care expenses. Attach Form 2441 Education credits from Form 8863, line 19 . . . . . . . . . . . 50 1,340 Retirement savings contributions credit. Attach Form 8880 . . . 51 Child tax credit. Attach Schedule 8812, if required . . . . . . . 52 . . . . . . . . . 53 Residential energy credit. Attach Form 5695 70 Joint return? See instructions. Keep a copy for your records. ... Alternative minimum tax (see instructions). Attach Form 6251 69 Sign Here If your spouse itemizes on a separate return or you were a dual-status alien, check here 45 68 Amount You Owe Third Party Designee boxes } Total checked Tax (see instructions). Check if any from: a 65 Direct deposit? See instructions. Blind. 44 42 63 Refund Blind. 43 41 b If you have a qualifying child, attach Schedule EIC. You were born before January 2, 1951, Spouse was born before January 2, 1951, Itemized deductions (from Schedule A) or your standard deduction (see left margin) Subtract line 40 from line 38 60 a Payments { 400-00-6004 Page 2 38 84,009 ........................ ... ................................ Exemptions. If line 38 is $154,950 or less, multiply $4,000 by the number on line 6d. Otherwise, see instructions . . Taxable income. Subtract line 42 from line 41. If line 42 is more than line 41, enter -0- . . . . 40 57 Other Taxes Check if: b Standard Deduction for People who check any box on line 39a or 39b or who can be claimed as a dependent, see instructions. & BLUE BERRY Amount from line 37 (adjusted gross income) Preparer One Preparer One The Tax Firm Firm's name 1040 Prep Lane Firm's address Franklin, NC 28734 Date 11-24-2015 Check if self-employed PTIN P01111111 Print/Type preparer's name Firm's EIN Phone no. 828-524-8020 Form 1040 (2015) Interest and Ordinary Dividends SCHEDULE B OMB No. 1545-0074 (Form 1040A or 1040) 2015 Attach to Form 1040A or 1040. Department of the Treasury Internal Revenue Service (99) Information about Schedule B and its instructions is at www.irs.gov/scheduleb. STRAW & BLUE BERRY 1 400-00-6004 Amount List name of payer. If any interest is from a seller-financed mortgage and the buyer used the property as a personal residence, see instructions and list Interest this interest first. Also, show that buyer's social security number and address (See instructions for Form 1040A, or Form 1040, line 8a.) AVOCADO BANK KIWI BANK MELON SAVINGS ORANGE BANK AND TRUST PLANTAIN BANK Note: If you received a Form 1099-INT, Form 1099-OID, or substitute statement from a brokerage firm, list the firm's name as the payer and enter the total interest shown on that form. INTEREST SUBTOTAL ............................... Add the amounts on line 1 3 Excludable interest on series EE and I U.S. savings bonds issued after 1989. 4 1 158 225 1,407 92 327 2 2,209 2,209 2 Attach Form 8815 ................................... 3 Subtract line 3 from line 2. Enter the result here and on Form 1040A, or Form 1040, line 8a ................................... Part II 5 2,209 4 Note: If line 4 is over $1,500, you must complete Part III. Amount List name of payer MANGO HOLDINGS PINEAPPLE INVESTMENTS Ordinary Dividends 300 2,200 (See instructions for Form 1040A, or Form 1040, line 9a.) 5 Note: If you received a Form 1099-DIV or substitute DIVIDEND SUBTOTAL 2,500 statement from a brokerage firm, list the firm's name as the payer and enter the ordinary Add the amounts on line 5. Enter the total here and on Form 1040A, or Form 6 dividends shown 1040, line 9a 6 on that form. Note: If line 6 is over $1,500, you must complete Part III. You must complete this part if you (a) had over $1,500 of taxable interest or ordinary dividends; (b) had a foreign account; or (c) received a distribution from, or were a grantor of, or a transferor to, a foreign trust. ................................... Part III Foreign Accounts and Trusts 08 Your social security number Name(s) shown on return Part I Attachment Sequence No. 7a 2,500 Yes No At any time during 2015, did you have a financial interest in or signature authority over a financial account (such as a bank account, securities account, or brokerage account) located in a foreign country? See instructions ......................................... (See If "Yes," are you required to file FinCEN Form 114, Report of Foreign Bank and Financial instructions.) Accounts (FBAR), to report that financial interest or signature authority? See FinCEN Form 114 and its instructions for filing requirements and exceptions to those requirements b X .............. If you are required to file FinCEN Form 114, enter the name of the foreign country where the financial account is located 8 During 2015, did you receive a distribution from, or were you the grantor of, or transferor to, a foreign trust? If "Yes," you may have to file Form 3520. See instructions For Paperwork Reduction Act Notice, see your tax return instructions. EEA .................. X Schedule B (Form 1040A or 1040) 2015 Form Education Credits (American Opportunity and Lifetime Learning Credits) 8863 Department of the Treasury Internal Revenue Service (99) 50 Your social security number 400-00-6004 Complete a separate Part III on page 2 for each student for whom you are claiming either credit before you complete Parts I and II. CAUTION Refundable American Opportunity Credit 1 After completing Part III for each student, enter the total of all amounts from all Parts III, line 30 2 Enter: $180,000 if married filing jointly; $90,000 if single, head of household, or qualifying widow(er) 3 Attachment Sequence No. Information about Form 8863 and its separate instructions is at www.irs.gov/form8863. STRAW & BLUE BERRY Part I 2015 Attach to Form 1040 or Form 1040A. Name(s) shown on return ! OMB No. 1545-0074 ........................ ........ 2 180,000 3 84,009 4 95,991 5 20,000 1 Enter the amount from Form 1040, line 38, or Form 1040A, line 22. If you are filing Form 2555, 2555-EZ, or 4563, or you are excluding income from Puerto Rico, see Pub. 970 for the amount to enter 4 Subtract line 3 from line 2. If zero or less, stop; you cannot take any education credit 5 ................................. Enter: $20,000 if married filing jointly; $10,000 if single, head of household, or qualifying widow(er) 6 ................ .............................. If line 4 is: Equal to or more than line 5, enter 1.000 on line 6 ..................... ...... Less than line 5, divide line 4 by line 5. Enter the result as a decimal (rounded to at least three places) ................................... 7 6 1.000 Multiply line 1 by line 6. Caution: If you were under age 24 at the end of the year and meet the conditions described in the instructions, you cannot take the refundable American opportunity credit; skip line 8, enter the amount from line 7 on line 9, and check this box 8 Refundable American opportunity credit. Multiply line 7 by 40% (.40). Enter the amount here and on Form 1040, line 68, or Form 1040A, line 44. Then go to line 9 below Part II 9 10 ............ ................... 8 ....... 9 Nonrefundable Education Credits Subtract line 8 from line 7. Enter here and on line 2 of the Credit Limit Worksheet (see instructions) After completing Part III for each student, enter the total of all amounts from all Parts III, line 31. If 12 ...................... . . . . . . . . . . . . . . ...................... Enter the smaller of line 10 or $10,000 . . . . . . . . . . . . . . . . . . ...................... Multiply line 11 by 20% (.20) 13 Enter: $130,000 if married filing jointly; $65,000 if single, head of zero, skip lines 11 through 17, enter -0- on line 18, and go to line 19 11 household, or qualifying widow(er) 14 7 ........................ 13 130,000 14 84,009 15 45,991 16 20,000 10 11 12 6,700 6,700 1,340 Enter the amount from Form 1040, line 38, or Form 1040A, line 22. If you are filing Form 2555, 2555-EZ, or 4563, or you are excluding income from Puerto Rico, see Pub. 970 for the amount to enter 15 Subtract line 14 from line 13. If zero or less, skip lines 16 and 17, enter -0on line 18, and go to line 19 16 ........................... Enter: $20,000 if married filing jointly; $10,000 if single, head of household, or qualifying widow(er) 17 ................ ............................. If line 15 is: Equal to or more than line 16, enter 1.000 on line 17 and go to line 18 Less than line 16, divide line 15 by line 16. Enter the result as a decimal (rounded to at least three 18 ................................................. Multiply line 12 by line 17. Enter here and on line 1 of the Credit Limit Worksheet (see instructions) . . . . . 19 Nonrefundable education credits. Enter the amount from line 7 of the Credit Limit Worksheet (see places) instructions) here and on Form 1040, line 50, or Form 1040A, line 33 For Paperwork Reduction Act Notice, see your tax return instructions. EEA ..................... 17 18 19 1.000 1,340 1,340 Form 8863 (2015) Form 8863 (2015) Page 2 Your social security number Name(s) shown on return STRAW & BLUE BERRY Complete Part III for each student for whom you are claiming either the American opportunity credit or lifetime learning credit. Use additional copies of page 2 as needed for each student. ! CAUTION Part III 400-00-6004 Student and Educational Institution Information See instructions. 20 Student name (as shown on page 1 of your tax return) 21 Student social security number (as shown on page 1 of your tax return) BLUE BERRY 400-00-2073 22 Educational institution information (see instructions) a. Name of first educational institution b. Name of second educational institution (if any) UNIVERSITY OF COCONUT (1) Address. Number and street (or P.O. box). City, town or post office, state, and ZIP code. If a foreign address, see instructions. (1) Address. Number and street (or P.O. box). City, town or post office, state, and ZIP code. If a foreign address, see instructions. 555 TROPICAL LANE BALTIMORE, MD 21287 (2) Did the student receive Form 1098-T from this institution for 2015? (3) X Yes (2) Did the student receive Form 1098-T No from this institution for 2015? Did the student receive Form 1098-T from this institution for 2014 with Box No Yes No (3) Did the student receive Form 1098-T Yes X No from this institution for 2014 with Box 2 2 filled in and Box 7 checked? If you checked "No" in both (2) and (3), skip (4). (4) Yes filled in and Box 7 checked? If you checked "No" in both (2) and (3), skip (4). If you checked "Yes" in (2) or (3), enter the institution's (4) If you checked "Yes" in (2) or (3), enter the institution's federal identification number (from Form 1098-T). federal identification number (from Form 1098-T). 40-9999999 23 Has the Hope Scholarship Credit or American opportunity credit been claimed for this student for any 4 tax years before 2015? X Yes - Stop! Go to line 31 for this student. No - Go to line 24. 24 Was the student enrolled at least half-time for at least one academic period that began or is treated as having begun in 2015 at an eligible educational institution in a program leading towards Yes - Go to line 25. No - Stop! Go to line 31 a postsecondary degree, certificate, or other recognized for this student. postsecondary educational credential? (see instructions) 25 Did the student complete the first 4 years of post-secondary education before 2015? Yes - Stop! Go to line 31 for this No - Go to line 26. student. 26 Was the student convicted, before the end of 2015, of a Yes - Stop! felony for possession or distribution of a controlled Go to line 31 for this substance? student. ! CAUTION No - Complete lines 27 through 30 for this student. You cannot take the American opportunity credit and the lifetime learning credit for the same student in the same year. If you complete lines 27 through 30 for this student, do not complete line 31. American Opportunity Credit . . . . . . . . . . . 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28 Subtract $2,000 from line 27. If zero or less, enter -0. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29 Multiply line 28 by 25% (.25) 27 Adjusted qualified education expenses (see instructions). Do not enter more than $4,000 28 29 30 If line 28 is zero, enter the amount from line 27. Otherwise, add $2,000 to the amount on line 29 and enter the result. Skip line 31. Include the total of all amounts from all Parts III, line 30 on Part I, line 1 ..... 30 Lifetime Learning Credit 31 Adjusted qualified education expenses (see instructions). Include the total of all amounts from all Parts III, line 31, on Part II, line 10 EEA . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31 6,700 Form 8863 (2015) Form 3903 Moving Expenses OMB No. 1545-0074 170 Your social security number Name(s) shown on return STRAW & BLUE BERRY Before you begin: 400-00-6004 See the Distance Test and Time Test in the instructions to find out if you can deduct your moving expenses. See Members of the Armed Forces in the instructions, if applicable. ...... Transportation and storage of household goods and personal effects (see instructions) Travel (including lodging) from your old home to your new home (see instructions). Do not ......................................... include the cost of meals 1 5,400 2 800 .............................................. 3 6,200 3 Add lines 1 and 2 4 Enter the total amount your employer paid you for the expenses listed on lines 1 and 2 that is not included in box 1 of your Form W-2 (wages). This amount should be shown in box 12 of your ....................................... Form W-2 with code P 5 Attachment Sequence No. Attach to Form 1040 or Form 1040NR. Internal Revenue Service (99) 1 2 2015 Information about Form 3903 and its instructions is available at www.irs.gov/form3903. Department of the Treasury ... 4 Is line 3 more than line 4? No. You cannot deduct your moving expenses. If line 3 is less than line 4, subtract line 3 from line 4 and include the result on Form 1040, line 7, or Form 1040NR, line 8. X Yes. Subtract line 4 from line 3. Enter the result here and on Form 1040, line 26, or Form 1040NR, line 26. This is your moving expense deduction General Instructions Future Developments For the latest information about developments related to Form 3903 and its instructions, such as legislation enacted after they were published, go to www.irs.gov/form3903. What's New For 2015, the standard mileage rate for using your vehicle to move to a new home is 23 cents a mile. .................. Moving Expenses You Can Deduct You can deduct the reasonable expenses of moving your household goods and personal effects and of traveling from your old home to your new home. Reasonable expenses can include the cost of lodging (but not meals) while traveling to your new home. You cannot deduct the cost of sightseeing trips. Purpose of Form Use Form 3903 to figure your moving expense deduction for a move related to the start of work at a new principal place of work (workplace). If the new workplace is outside the United States or its possessions, you must be a U.S. citizen or resident alien to deduct your expenses. If you qualify to deduct expenses for more than one move, use a separate Form 3903 for each move. For more details, see Pub. 521, Moving Expenses. Who Can Deduct Moving Expenses If you move to a new home because of a new principal workplace, you may be able to deduct your moving expenses whether you are self-employed or an employee. But you must meet both the distance and time tests that follow. Also, your move must be closely related both in time and place to the start of work at your new job location. For more details, see Pub. 521. TIP 6,200 5 Members of the Armed Forces may not have to meet the distance and time tests. See Members of the Armed Forces later in the instructions. Distance Test Your new principal workplace must be at least 50 miles farther from your old home than your old workplace was. For example, if your old workplace was 3 miles from your old home, your new workplace must be at least 53 miles from that home. If you did not have an old workplace, your new workplace must be at least 50 miles from your old home. The distance between the two points is the shortest of the more commonly traveled routes between them. TIP Distance Test Worksheet To see if you meet the distance test, you can use the worksheet below. Keep a Copy for Your Records 1. Number of miles from your old home to your new workplace . . . . . . . . . . . . . . . . . . . . . . . . . . . 1. 2,500 miles 2. Number of miles from your old home to your old workplace . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. 10 miles . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. 2,490 miles 3. Subtract line 2 from line 1. If zero or less, enter -0Is line 3 at least 50 miles? X Yes. You meet this test. No. You do not meet this test. You cannot deduct your moving expenses. Do not complete Form 3903. For Paperwork Reduction Act Notice, see your tax return instructions. EEA Form 3903 (2015)