Instructions Comprehensive Problem 1 - Part 1: Taxpayer information, Form 1040, Schedules 1, 2, and 3, Schedule A, and Schedule B Noah and Joan Arc's Tax Return Note: This problem is divided into three parts. You will need to complete some of the forms in the other parts in order to determine the amounts to be used on Form 1040. Some of the data information will be reproduced in the other parts for convenience. Noah and Joan Arc live with their family in Dayton, OH. Noah's Social Security number is 434-11-3311. Noah was born on February 22, 1988, and Joan was born on July 1, 1989. Both enjoy good health and eyesight. Noah owns and operates a pet store, and Joan is a firefighter for the city of Dayton. 1. The Arcs have two children, a son named Shem (Social Security number 598-01-2345), born on March 21, 2016, and a daughter named Nora (Social Security number 554-33-2411), born on December 3, 2019. 2. Joan and Noah brought a folder of tax documents (see Forms W-2 and 1098). In addition, they received a Substitute 1099 Statement from Charlotte Shaws Financial Services (located on a separate tab) regarding their stock transactions for the year. 3. Noah's pet store is located at 1415 S. Patterson Blvd, Dayton, OH 45409. The name of the store is "The Arc" and its taxpayer identification number is 95-9876556. Since you handle Noah's bookkeeping, you have printed the income statement from your Quickbooks software, shown in the table below.The Arc 95-9876556 Income Statement For the Year Ended December 31, 2023 Revenue: Gross Sales $150,500.00 Less: Sales Returns and Allowances = Net Sales $150,500.00 Cost of Good's Sold: Beginning Inventory $11,000.00 Add: Purchases 66,000.00 $77,000.00 Less: Ending Inventory 10,200.00 Cost of Goods Sold 66,800.00 Gross Profit (Loss) $83,700.00 Expenses: Dues and Subscriptions - Estimated Federal Tax Payments 4,100.00 Estimated State Tax Payments 3,800.00 Insurance 4,000.00 Meals and Entertainment 1,600.00 Miscellaneous 300.00 Payroll Taxes 4,000.00 Professional Fees 1,800.00 Rent 8,500.00 Travel 1,300.00 Utilities 1,500.00 Vehicle Expenses - Wages 25,000.00 Total Expenses 55,900.00 Net Operating Income $27,800.00 4. Details of The Arc's meals and entertainment: Meals associated with business travel $500 Arc employee holiday party 300 Overtime meals for employees 200 Sports tickets for entertaining large customers 600 $1,600 5. Travel costs are business related and do not include meals. Miscellaneous expense is a $300 contribution to Re-elect Goldie Wilson, Mayor of Dayton. 6. Noah and Joan paid the following amounts during the year (all by check): Contributions to Re-elect Goldie Wilson, Mayor of Dayton $250 Church donations (for which a written acknowledgment was received) 5,200 Real estate taxes on their home 2,405 Medical co-pays for doctor visits 650 Mortgage interest for purchase of home (See Form 1098) Tax return preparation fees 350 Credit card interest 220 Automobile insurance premiums 600 Uniforms for Joan 125 Contribution to Noah's individual retirement account (made on 5,000 April 1, 2024) 7. Noah has a long-term capital loss carryover from last year of $1,100.8. Noah and Joan own a condo and use it as a rental property. The condo is located at 16 Oakwood Ave, Unit A, Dayton, OH 45409. Noah provides the management services for the rental including selection of tenants, maintenance, repairs, rent collection, and other services as needed. On average, Noah spends about two hours per week on the rental activity. The revenue and expenses for the year are as follows: Rental income received $16,200 Insurance 800 Interest expense 2,800 Property taxes 1,500 Miscellaneous expenses 500 Rental income includes $1,150 per month for two months under the previous lease (which ended February 28, 2023). The new lease is $1,300 per month for ten months under the new lease but the tenant paid only $900 in May 2023 because the tenant paid $400 for repairs to the apartment, and with the Arc's permission, reduced May's rent by $400. The new lease also required the tenant to pay last month's $1,300 rent in February 2023. The home was acquired for $95,000 in 2007. On May 12, 2023, the Arcs installed new fixtures (7-year recovery period) at a cost of $5,500. They wish to maximize the cost recovery on the new fixtures but make no elections. 9. The Arcs paid Ohio general sales tax of $1,076 during the year. Required: You are to prepare the Arcs' federal income tax return in good form. You are not to complete an Ohio state income tax return. The following forms and schedules are required and may be found in parts 1, 2, or 3: Part 1 Part 2 Part 3 Form 2441 Form 1040 Schedule C . i (Only page 1 is required) Schedule 1 Schedule D Schedule E Schedule 2 Schedule SE Form 4562 Qualified Dividends and Capital Schedule 3 . Schedule 8812 Gain Tax Worksheet Schedule A Form 8995 Schedule B Charlotte Shaws Financial Services 123 Wall Street New York, NY 10005 Joan and Noah Arc 1265 W. Riverview Avenue Dayton, OH 45402 SSN: 456-87-5432 Date Substitute 1099 Statement December 31, 2023 Dividends Box 1a Box 1b Box 4 Federal Box 7 Box 11 Tax- Ordinary Qualified Box 2a Cap Income Tax Foreign Tax exempt Payor Dividends Dividends Gain Distri withheld Paid Dividends ExxonMobil 300.00 300.00 0.00 0.00 0.00 0.00 Texas Util. 1,250.00 1,250.00 0.00 0.00 0.00 0.00 CS Growth 405.00 390.00 260.00 0.00 25.00 0.00 Fund Stock Transactions Box 1a Box 1b Box 1c Box 1d Box 1e Box 2 Description Date Acq. Date Sold Net Proceeds Basis (reported to IRS) Character 100 shs. Blue Corp. 02/11/2013 08/15/2023 4,800.00 2,700.00 LT 50 shs. Yellow Corp. 01/13/2023 06/05/2023 6,050.00 5,500.00 ST 25 shs. Red Co. 10/02/2014 10/07/2023 11,500.00 2,000.00 LTRoundup Day Care Center Statement ROUNDUP DAY CARE CENTER 245 N. WILKINSON STREET DAYTON, OH 45402 January 12, 2024 Joan and Noah Arc 1265 W. Riverview Avenue Dayton, OH 45402 Dear Joan and Noah, Thank you for a great 2023 at Roundup! We appreciate your patronage during the year and hope to continue to provide excellent service for Nora in 2024. We have provided the tax information for calendar year 2023 below. Please let us know if you need any additional information. Sincerely, Charles F. Burgundian Charles F. Burgundian Executive Director, Roundup Day Care EIN 54-0983456 Date of service Amount Paid Child January 1, 2023 - December 31, 2023 $7,300.00 Nora ArcDepartment of the Treasury-Internal Revenue Service 1040 U.S. Individual Income Tax Return 2023 OMB No. 1545-0074 IRS Use Only For the year Jan. 1-Dec. 31, 2023, or other tax year beginning -...... ; 2023, ending 9 ........ , 20 See separate instructions. Your first name and middle initial Last name Your social security number Noah Arc 434-11-3311 If joint return, spouse's first name and middle initial Last name Spouse's social security number Joan Arc 456-87-5432 Home address (number and street). If you have a P.O. box, see instructions. Apt. no. Presidential Election Campaign 1265 W. Riverview Ave. Check here if you, or your spouse if filing jointly, want $3 to go to this City, town, or post office. If you have a foreign address, also complete spaces below. State ZIP code fund. Checking a box below will not Dayton OH 45402 change your tax or refund. Foreign country name Foreign province/state/county Foreign postal code Filing Status At any time during 2023, did you: (a) receive (as a reward, award, or payment for property or Digital services); or (b) sell, exchange, or otherwise dispose of a digital asset (or a financial interest in Assets a digital asset)? (See instructions.) . . .. Standard Someone can claim: Deduction You: Age/Blindness Spouse: Dependents (see instructions) : (2) Social security (3) Relationship (4) Check the box if qualifies for (see instructions): If more than four (1) First name Last name number to you Child tax credit Credit for other dependents dependents, see Shem Arc 598-01-2345 Son instructions and check here O Nora Arc 554-33-2411 Daughter Income 1a Total amount from Form(s) W-2, box 1 (see instructions) . .. . . . . 1a b Household employee wages not reported on Form(s) W-2 . . . . . . . 1b Attach Form(s) 1c W-2 here. Also c Tip income not reported on line 1a (see instructions) . . . . . . attach Forms d Medicaid waiver payments not reported on Form(s) W-2 (see instructions) . 1d W-2G and Taxable dependent care benefits from Form 2441, line 26 . 1e 1099-R if tax was withheld. f Employer-provided adoption benefits from Form 8839, line 29 . . 1f g Wages from Form 8919, line 6 . . . . 1g If you did not h Other earned income (see instructions) . . . . . 1h get a Form i Nontaxable combat pay election (see instructions) . . . . . . . . 1i W-2, see instructions. z Add lines 1a through 1h . . . . . . . . 1z 2b Attach Sch. B if 2a Tax-exempt interest . . . 2a b Taxable interest . . . . required. 3a Qualified dividends . . . . 3a b Ordinary dividends . 3b A distribu 4a b Taxable amount . . . . . . . . . 4b Standard 5a Pensions and annuities 5a Taxable amount . . . . . . . . 5b Deduction for- 6a Social security benefits 6a Taxable amount . . . . . . 6b . Single or Married filing c If you elect to use the lump-sum election method, check here (see instructions) . . . . . D separately, $13,850 7 Capital gain or (loss). Attach Schedule D if required. If not required, check here . . . . . 7 Married filing 8 jointly or Additional income from Schedule 1, line 10 . . . . 8 Qualifying 9 Add lines 1z, 2b, 3b, 4b, 5b, 6b, 7, and 8. This is your total income . . . . 9 surviving spouse, 10 Adjustments to income from Schedule 1, line 26 . . . . . . . 10 $27,700 Head of 11 Subtract line 10 from line 9. This is your adjusted gross income 11 household, 12 $20,800 12 Standard deduction or itemized deductions (from Schedule A) . . . . .. If you checked 13 Qualified business income deduction from Form 8995 or Form 8995-A . . . 13 any box under Standard 14 Add lines 12 and 13 . . . 14 Deduction, see instructions. 15 Subtract line 14 from line 11. If zero or less, enter -0-. This is your taxable income . . . 15 For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions. Cat. No. 11320B Form 1040 (2023)Form 1040 (2023) Noah and Joan Arc 434-11-3311 Page 2 Tax and 16 Tax (see instructions). Check if any from Form(s): 1 0 8814 2 0 4972 3 0 16 17 Amount from Schedule 2, line 3 . 17 Credits 18 Add lines 16 and 17 . . . . 18 19 Child tax credit or credit for other dependents from Schedule 8812 . . . 19 20 Amount from Schedule 3, line 8 . . 20 21 Add lines 19 and 20 . . . . . . 21 22 Subtract line 21 from line 18. If zero or less, enter -0- . . . . 22 23 Other taxes, including self-employment tax, from Schedule 2, line 21 . . .. 23 24 Add lines 22 and 23. This is your total tax . . . 24 Payments 25 Federal income tax withheld from: . . . . . . . . . . . .. . . . . . . ... a Form(s) W-2 . . . . 25a b Form(s) 1099 . . . .. 25b c Other forms (see instructions) . . . . . 25c d Add lines 25a through 25c . . . 25d If you have a 26 2023 estimated tax payments and amount applied from 2022 return . . . . . . . . . . . . . . 26 qualifying child, 27 Earned income credit (EIC) . . . .. 27 attach Sch. EIC. 28 Additional child tax credit from Schedule 8812 . . 28 29 American opportunity credit from Form 8863, line 8 . . . . . . . . 29 30 Reserved for future use. . . . . . . . . 30 31 Amount from Schedule 3, line 15 . . . . . 31 32 Add lines 27, 28, 29, and 31. These are your total other payments and refundable credits . . . . . . . . 32 Add lines 25d, 26, and 32. These are your total payments . . . . . . . . . . . . . . 33 Refund 34 If line 33 is more than line 24, subtract line 24 from line 33. This is the amount you overpaid . . . . . . . . . 34 35a Amount of line 34 you want refunded to you. If Form 8888 is attached, check here a 35a Direct deposit? b Routing number c Type: D Checking Savings See instructions. d Account number 36 Amount of line 34 you want applied to your 2024 estimated tax . . . . . . . 36 Amount 37 Subtract line 33 from line 24. This is the amount you owe. For details on how to pay, go to www.irs.gov/Payments or see instructions . . . . . . 37 You Owe 38 Estimated tax penalty (see instructions) . . . . . . . 38 Third Party Do you want to allow another person to discuss this return with the IRS? See instructions. Yes. Complete below. Designee No Designee's Phone Personal identification name no number (PIN) Sign 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 Here taxpayer) is based on all information of which preparer has any knowledge. Your signature Date Your occupation If the IRS sent you an Identity Joint return? Protection PIN, enter it here See Pet Store Owner (see inst.) instructions. Keep a copy for Spouse's signature. If a joint Date Spouse's occupation If the IRS sent your spouse an your records. return, both must sign. Identity Protection PIN, enter it here Firefighter (see inst.) Phone no. Email address Paid Preparer's name Preparer's signature Date PTIN Check if: Self-employed Preparer Firm's name Phone no. Use Only Firm's address Firm's EINComplete SCHEDULE 1 OMB No. 1545-0074 (Form 1040) Additional Income and Adjustments to Income 2023 Department of the Treasury Attach to Form 1040, 1040-SR, or 1040-NR. Attachment Internal Revenue Service Go to www.irs.gov/Form1040 for instructions and the latest information. Sequence No. 01 Name(s) shown on Form 1040, 1040-SR, or 1040-NR Your social security number Noah and Joan Arc 434-11-3311 Part I Additional Income Taxable refunds, credits, or offsets of state and local income taxes . . . 2a Alimony received . 2a b Date of original divorce or separation agreement (see instructions): 3 Business income or (loss). Attach Schedule C . 3 Other gains or (losses). Attach Form 4797 . 5 Rental real estate, royalties, partnerships, S corporations, trusts, etc. Attach Schedule E . 5 6 Farm income or (loss). Attach Schedule F . . .. Unemployment compensation . . . . . . 7 8 Other income: a Net operating loss . . 8a b Gambling . . . . 8b c Cancellation of debt . . 8c d Foreign earned income exclusion from Form 2555 . 8d e Income from Form 8853 . . . . 8e f Income from Form 8889 . . 8f g Alaska Permanent Fund dividends . . 8g h Jury duty pay . . . 8h i Prizes and awards . . . . . 8i j Activity not engaged in for profit income . . . . k Stock options . . 8k I Income from the rental of personal property if you engaged in the rental for profit but were not in the business of renting such property . . . 81 m Olympic and Paralympic medals and USOC prize money (see instructions) . . 8m n Section 951(a) inclusion (see instructions) 8n Section 951A(a) inclusion (see instructions) . . . .. 80 p Section 461(1) excess business loss adjustment . . . . 8p q Taxable distributions from an ABLE account (see instructions) . . . . 8g r Scholarship and fellowship grants not reported on Form W-2 . 8r s Nontaxable amount of Medicaid waiver payments included on Form 1040, line la or 1d . . . 8s t Pension or annuity from a nonqualifed deferred compensation plan or a nongovernmental section 457 plan . 8t u Wages earned while incarcerated . 8u z Other income. List type and amount: 8z 9 Total other income. Add lines 8a through 8z . . . . . . 9 10 Combine lines 1 through 7 and 9. This is your additional income. Enter here and on Form 1040, 1040-SR, or 1040-NR, line 8 . . . . . . . . . . . . . . . . . 10 For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 71479F Schedule 1 (Form 1040) 2023Part II Adjustments to Income 11 Educator expenses . .. 11 12 Certain business expenses of reservists, performing artists, and fee-basis government officials. Attach Form 2106 . . . . . . 12 13 Health savings account deduction. Attach Form 8889 . . 13 14 Moving expenses for members of the Armed Forces. Attach Form 3903 . . 14 15 Deductible part of self-employment tax. Attach Schedule SE . . . 15 16 Self-employed SEP, SIMPLE, and qualified plans . . . 16 17 Self-employed health insurance deduction . . 17 18 Penalty on early withdrawal of savings . . . . . . . 18 19a Alimony paid . . . . . . . . 19a b Recipient's SSN . . c Date of original divorce or separation agreement (see instructions) : 20 IRA deduction . . 20 21 Student loan interest deduction . . 21 22 Reserved for future use . . 22 23 Archer MSA deduction . . . 23 24 Other adjustments: a Jury duty pay (see instructions) . . .. 24a b Deductible expenses related to income reported on line 81 from the rental of personal property engaged in for profit .. 24b c Nontaxable amount of the value of Olympic and Paralympic medals and USOC prize money reported on line 8m .. 24c d Reforestation amortization and expenses . . . 24d e Repayment of supplemental unemployment benefits under the Trade Act of 1974 . . 24e f Contributions to section 501(c)(18) (D) pension plans . . . 24f Contributions by certain chaplains to section 403(b) plans . . . 24g h Attorney fees and court costs for actions involving certain unlawful discrimination claims (see instructions) . . . . . . 24h i Attorney fees and court costs you paid in connection with an award from the IRS for information you provided that helped the IRS detect tax law violations . . . . . . . . . 24i j Housing deduction from Form 2555 . 24j k Excess deductions of section 67(e) expenses from Schedule K-1 (Form 1041) . . . . . 24k z Other adjustments. List type and amount: 24z 25 Total other adjustments. Add lines 24a through 24z . . . . . . . 25 26 Add lines 11 through 23 and 25. These are your adjustments to income. Enter here and on Form 1040, 1040-SR, or 1040-NR, line 10 . . . . .. . . . . . . . . . . 26 Schedule 1 (Form 1040) 2023Complete the Arc's Schedule 2. SCHEDULE 2 OMB No. 1545-0074 (Form 1040) Additional Taxes 2023 Department of the Treasury Attach to Form 1040, 1040-SR, or 1040-NR. Attachment Internal Revenue Service Go to www.irs.gov/Form1040 for instructions and the latest information. Sequence No. 02 Name(s) shown on Form 1040, 1040-SR, or 1040-NR Your social security number Noah and Joan Arc 434-11-3311 Part I Tax 1 Alternative minimum tax. Attach Form 6251 . . . Excess advance premium tax credit repayment. Attach Form 8962 . . . 3 Add lines 1 and 2. Enter here and on Form 1040, 1040-SR, or 1040-NR, line 17 . . 3 Part II Other Taxes Self-employment tax. Attach Schedule SE . . . . . . . . . . . . . . . . Social security and Medicare tax on unreported tip income. Attach Form 4137 . . . . 6 Uncollected social security and Medicare tax on wages. Attach Form 8919 . . . . . . . 7 Total additional social security and Medicare tax. Add lines 5 and 6 . . . 7 Additional tax on IRAs or other tax-favored accounts. Attach Form 5329 if required. If not required, check here . Household employment taxes. Attach Schedule H . . . . 10 Repayment of first-time homebuyer credit. Attach Form 5405 if required . . . 10 11 Additional Medicare Tax. Attach Form 8959 . 11 12 Net investment income tax. Attach Form 8960 . . 12 13 Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance from Form W-2, box 12 . . . 13 14 Interest on tax due on installment income from the sale of certain residential lots and timeshares . . . . 14 15 Interest on the deferred tax on gain from certain installment sales with a sales price over $150,000 . . . 15 16 Recapture of low-income housing credit. Attach Form 8611 . . .. 16 (continued on page 2) For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 714780 Schedule 2 (Form 1040) 2023 Schedule 2 (Form 1040) 2023 Noah and Joan Arc 434-11-3311 Page 2 Part II Other Taxes (continued) 17 Other additional taxes: a Recapture of other credits. List type, form number, and amount: 17a b Recapture of federal mortgage subsidy, if you sold your home see instructions . . . . . . . . 17b Additional tax on HSA distributions. Attach Form 8889 . 17c d Additional tax on an HSA because you didn't remain an eligible individual. Attach Form 8889 . . . . 17d e Additional tax on Archer MSA distributions. Attach Form 8853 . . . . . . . 17e f Additional tax on Medicare Advantage MSA distributions. Attach Form 8853 . . . . . . 17f g Recapture of a charitable contribution deduction related to a fractional interest in tangible personal property . . . . . . . . . 17g h Income you received from a nonqualified deferred compensation plan that fails to meet the requirements of section 409A . . . . . . . 17h i Compensation you received from a nonqualified deferred compensation plan described in section 457A . . . 171 j Section 72(m)(5) excess benefits tax . . .. 17j k Golden parachute payments . . . 17k I Tax on accumulation distribution of trusts . 171 m Excise tax on insider stock compensation from an expatriated corporation . . . . . . . 17m n Look-back interest under section 167(g) or 460(b) from Form 8697 or 8866 . . . . . 17n o Tax on non-effectively connected income for any part of the year you were a nonresident alien from Form 1040-NR . . . . . . . . . . . . 170 p Any interest from Form 8621, line 16f, relating to distributions from, and dispositions of, stock of a section 1291 fund . 17p 9 Any interest from Form 8621, line 24 . 17q z Any other taxes. List type and amount: 17z 18 Total additional taxes. Add lines 17a through 17z . . .. 18 19 Reserved for future use . . 19 20 Section 965 net tax liability installment from Form 965-A . . . 20 21 Add lines 4, 7 through 16, and 18. These are your total other taxes. Enter here and on Form 1040 or 1040-SR, line 23, or Form 1040-NR, line 23b . . . . . . . . . . . 21 Schedule 2 (Form 1040) 2023a Employee's social security number 456-87-5432 b Employer identification number (EIN) 33-4382966 Employer's name, address, and ZIP code City of Dayton Fire and Rescue 123 Warren Street Dayton, OH 45402 d Control number Last name e Employee's first name and initial Joan Arc 1265 W. Riverview Avenue Dayton, OH 45402 f Employee's address and ZIP code Suff. Safe, accurate, OMB No. 1545-0008 FAST! Use 3 Social security wages 32,000.00 5 Medicare wages and tips 32,000.00 7 Social security tips 11 Nonqualified plans Retirement plan 13 Statutory employee O O 14 Other Third-party sick pay IRS e ~ le 1 Wages, tips, other compensation 2 Federal income tax withheld 32,000.00 5,300.00 Visit the IRS website at www.irs.gov/efile 4 Social security tax withheld 1,984.00 6 Medicare tax withheld 464.00 8 Allocated tips 10 Dependent care benefits 12a See instructions for box 12 C q DD (9,876.00 e 12b 15 State Employer's state ID 1126-87021 Form W-2 Wage and Tax Statement 16 State wages, tips, number etc. 32,000.00 17 State income etc. 2023 Copy BTo Be Filed With Employee's FEDERAL Tax Return. This information is being furnished to the Internal Revenue Service. 18 Local wages, tips, 32,000.00 19 Local income |20 Locality name Department of the Treasury Internal Revenue Service CORRECTED (if checked) RECIPIENT'S/LENDER'S name, street address, city or town, |*Caution: The amount state or province, country, ZIP or foreign postal code, and shown may not be fully OMB No. 1545-0110 telephone no. deductible by you. Limits based on the loan amount Form 1098 Chase Mortgage and the cost and value of the Mortgage 100 Park Avenue secured property may apply. New York, NY 10017 Also, yoll)l nf)ay (}),nly Zeilpcty (Rev. January 2022) Interest interest to the extent it was Statement incurred by you, actually paid by you, and not For calendar year reimbursed by another 2023 person. 1 Mortgage interest received from payer(s)/borrower(s)* $ 9,987.23 Copy B For Payer/ RECIPIENT'S/LENDER'S PAYER'S/BORROWER'S 2 Outstanding mortgage 3 Mortgage origination date Borrozver TIN TIN principal $ 287,245.66 03/13/2014 The information in boxes 1 through 9 and 11 is 13-4296127 434-11-3311 important tax information 4 Refund of overpaid 5 Mortgage insurance and is being furnished to the interest premiums IRS. If you are required to file a return, a negligence $ $ penalty or other sanction PAYER'S/BORROWER'S name 6 Points paid on purchase of principal residence may be 1mposd on you if the IRS determines that an Noah and Joan Arc $ underpayment of tax results Street address (including apt. no.) 7 If address of property securing mortgage is the same as because you overstated a 1265 W. Riverview Avenue PAYER'S/BORROWER'S address, the box is checked, or the | deduction for this mortgage address or description is entered in box 8. interest or for these points, reported in boxes 1 and 6; or because you didn't report the refund of interest (box 4); or because you claimed a nondeductible item. City or town, state or province, country, and ZIP or foreign 8 Address or description of property securing mortgage postal code Dayton, OH 45402 9 Number of properties 11 Mortgage acquisition securing the mortgage date Account number (see instructions) Form 1098 ev.120227 (Keep for your records) www.irs.gov/Form1098 Department of the Treasury - Internal Revenue Service