Please complete the 2022 federal income tax return for Zeinah Tree. Ignore the

requirement to attach the form(s) W-2 to the front page of the Form 1040. If required

information is missing, use reasonable assumptions to fill in the gaps.

Zeina Tree had a reasonably amicable divorce in 2017. She receives child support payments from her ex-husband (which are not reportable or taxable). Zeina has not remarried as of the end of 2022. She currently lives in Bedford, Pennsylvania. She is employed in Pittsburgh. She has two children (ages as of the end of the year): Alyssa (20) and Patrick (15).

Zeinah will be filing as head of household.

Zeinah reported the following information:

• Zeinahs social security number is 294-83-2845
• Alyssas social security number is 824-84-8456
• Patricks social security number is 824-34-9584
• Nicoles mailing address is 623 S. Liberty Road Bedford, Pennsylvania 15522
• Nicole works at Pittsburg Plate Glass (PPG)

Alyssa is unmarried and a full-time undergraduate student at Pennsylvania State University (PSU) (EIN 33-9876543). PSUs address is 1250 Happy Valley, State College, PA 16801. Alyssa works part-time in State College to help with some of her living expenses. Alyssa earned $2,300 in gross income during the year. Zeinah provided support for Alyssa including paying for room and board, books, tuition, clothes, medicine, and other support items. In total, Nicole provided $12,700 of support for the year. PSU provided Alyssa with a Formb1098-T at year end.

Alyssas higher education expenses for her university studies were as follows:

Tuition $6,500

Books $2,000

Zeinahs W-2 from PPG for the year showed the following:

Gross Wages Federal Income Tax Withheld State Income Tax Withheld

58,675 6,452 2.592

Zeinahs employers withheld all applicable and appropriate payroll taxes.

On January 1, 2021 (the prior year), Zeinah started a photography business in which she

takes bridal and wedding photographs. She does not do any of the professional printing.

However, she provides all the digital files to her clients on a password-protected web site as part of her service. This unique service, along with her skill and reputation, has allowed her to earn additional money on the weekends, primarily in the summer, to help support her daughter in college. Zeinah rents all the camera equipment and does not currently own any equipment

herself. The photography business uses the cash method of accounting and is legally structured as a sole proprietorship. Zeinah reported the following revenue and expenses for her business this year:

Gross Revenue $6,500

Photographic supplies $ 430

Camera rental $1,050

Web site hosting fee $ 200

Zeinah also received the following 1099s for 2022:

Interest income-First Bank of Bedford $ 310

Interest income-General Electric Bond $ 3,200

Qualified dividend income from Home Depot of $762

Zeinah did not own, control or manage any foreign bank accounts, nor was she a grantor or

beneficiary of a foreign trust during the tax year. She also did not receive, sell, send, exchange,

or otherwise acquire any financial interest in any virtual currency in 2022. Nicole and her children had employer sponsored health insurance coverage throughout the entire year.

Zeinah made the following payments during 2022:

Dentist (unreimbursed by insurance) $2,500

Doctors (unreimbursed by insurance) $ 4,275

Prescriptions (unreimbursed by insurance) $ 255

Real property taxes on residence $ 9,504

Vehicle registration fee based upon age of vehicle $ 175

Mortgage interest on principal residence (Form 1098 received) $6,845

Contribution to the American Lung Association $ 600

Contribution to the Habitat for Humanity $500

Contribution to Penn State University $ 400

Zeinah wants to contribute to the Presidential Election Campaign Fund. She would like to

receive a refund (if any) of any tax she may have overpaid for the year. Her preferred method of receiving the refund is by check.

She is above the threshold for receiving the EIC.

Your deliverable is the following completed documents for Zeinah:

Form 1040

Schedule A (Itemized Deductions)

Schedule B (Interest and Ordinary Dividends)

Form 8863 (Education Tax Credits)

Schedule C (Profit or Loss from Business)