Richard McCarthy is a single taxpayer living at 169 Trendie Street, Apartment 6B, La Jolla, CA 92037. His Social Security number is 865-68-9635 and his birthdate is September 18, 1972.

In 2017, Richard was employed as a delivery person for a local pizza restaurant. Richard’s W-2 showed the following:

Earnings from La Tasse Pizzaria                                                       $ 23,700

Federal income tax withheld                                                                1,280

State income tax withheld                                                                         370

Social security tax withheld                                                                         1469

medicare tax withheld                                                                         343.65

Richard’s only other source of income during the year was a $10,000 prize he won appearing on a game show. The game show withheld $2,400 of federal income taxes and $200 state tax before paying Richard.

He has no other adjustments to income or deductible expenses except for cash payment off $500 to charity and $1,200 EIP received. Unfortunately, Richard’s employer did not provide health care to its employees but Richard signed up for coverage through his state’s health care exchange. The exchange sent him a form 1095-A. His monthly enrollment premiums were $311 for a total of $3,732 for the year 2020. His monthly second lowest cost silver plan (SLCSP) Premium was $341 per month for a total of $4,092. And his monthly advance payment of premium tax credit (PTC) was $147 per month for a total of $1,764.

: Complete Richard’s federal tax return for 2020. Use Form 1040 and Form 8962, which can be found on the IRS website. Make realistic assumptions about any missing data.