Instructions

Question Content Area

Note: This problem is for the 2023 tax year.

Alfred E. Old and Beulah A. Crane, each age 42, married on September 7, 2021. Alfred and Beulah will file a joint return for 2023. Alfred's Social Security number is 111-11-1109. Beulah's Social Security number is 123-45-6780, and she has chosen to use "Old" as her married name. They live at 211 Brickstone Drive, Atlanta, GA 30304.

Alfred was divorced from Sarah Old in March 2017. Under the divorce agreement, Alfred is to pay Sarah $1,250 per month for the next 10 years or until Sarah's death, whichever occurs first. Alfred paid Sarah $15,000 in 2023. In addition, in January 2023, Alfred paid Sarah $50,000, which is designated as being for her share of the marital property. Also, Alfred is responsible for all prior years' income taxes. Sarah's Social Security number is 123-45-6788.

Alfred's salary for 2023 is $150,000. He is an executive working for Cherry, Inc. (Federal I.D. No. 98-7654321). As part of his compensation package, Cherry provides him with group term life insurance equal to twice his annual salary. His employer withheld $20,800 for Federal income taxes and $8,000 for state income taxes. The proper amounts of FICA taxes (Social Security and Medicare) were withheld.

Beulah recently graduated from law school and is employed by Legal Aid Society, Inc. (Federal I.D. No. 11-1111111), as a public defender. She received a salary of $43,800 in 2023. Her employer withheld $5,300 for Federal income taxes and $2,400 for state income taxes. The proper amounts of FICA taxes (Social Security and Medicare) were withheld.

Alfred and Beulah received taxable interest income of $500. Alfred and Beulah received a $1,900 refund on their 2022 state income taxes; they claimed the standard deduction on their 2022 Federal income tax return. Alfred and Beulah paid $4,500 interest and $1,450 property taxes on their personal residence in 2023. They paid sales taxes of $1,400, for which they maintain the receipts. Alfred and Beulah have never owned or used any digital assets, and they do not want to contribute to the Presidential Election Campaign.

Required:

Compute the Olds' net tax payable (or refund due) for 2023. Any gross income related to group term life insurance should be added to Alfred's wages (including those subject to Social Security and Medicare). Use Form 1040 and Schedule 1 to complete this tax return.

• It may be necessary to complete the tax schedule and worksheet before completing Form 1040.
• Enter all amounts as positive numbers.
• If an amount box does not require an entry or the answer is zero, enter "0".
• Make realistic assumptions about any missing data.
• When computing the tax liability, do not round your immediate calculations. If required, round your final answers to the nearest dollar.
• Use the 2023 Tax Rate Schedule provided. Do not use the Tax Tables.

Form 1040

Question Content Area

Complete Form 1040 for the Olds.

Form 1040

Department of the TreasuryInternal Revenue Service 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 , , ending ,	See separate instructions.
Your first name and middle initial Alfred E. Old	Last name	Your social security number 111-11-1109
If joint return, spouse's first name and middle initial Beulah A. Old	Last name	Spouse's social security number 123-45-6780
Home address (number and street). If you have a P.O. box, see instructions. 211 Blackstone Drive	Apt. no.	Presidential Election Campaign Doyou, or your spouse if filing jointly, want $3 to go to this fund. Selecting an option below will not change your tax or refund. YesNo
City, town, or post office. If you have a foreign address, also complete spaces below. Atlanta, GA 30304	State	ZIP code
Foreign country name	Foreign province/state/county	Foreign postal code

Filing Status	SingleMarried filing jointlyMarried filing separately (MFS)Head of household (with qualifying person) (HOH)Qualifying surviving spouse (QSS)
Digital Assets	At any time during 2023, did you: (a) receive (as a reward, award, or payment for property or services); or (b) sell, exchange, or otherwise dispose of a digital asset (or a financial interest in a digital asset)? (See instructions.)	YesNo

Standard Deduction	Someone can claim: You as a dependentYour spouse as a dependentSpouse itemizes on a separate return or you were a dual-status alienNone
Age/Blindness	You: Were born before January 2, 1959Are blindWere born before January 2, 1959, Are blindNone Spouse: Was born before January 2, 1959Is blindWas born before January 2, 1959, Is blindNone

Dependents If more than four dependents, see instructions and check here . . . . . . . .	(see instructions):	(2) Social security number	(3) Relationship to you	(4) Check the box if qualifies for (see instructions):
(1) First name	Last name	Child tax credit	Credit for other dependents

Income Attach Form(s) W-2 here. Also attach Forms W-2G and 1099-R if tax was withheld. If you did not get a Form W-2, see instructions.	1a	Total amount from Form(s) W-2, box 1 (see instructions) . . . . . . . . . . . . . . . . . . . . . . .	1a	fill in the blank 6b6ffb004f81fc2_7
b	Household employee wages not reported on Form(s) W-2 . . . . . . . . . . . . . . . . . . . . . . .	1b
c	Tip income not reported on line 1a (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . .	1c
d	Medicaid waiver payments not reported on Form(s) W-2 (see instructions) . . . . . . . . . . .	1d
e	Taxable dependent care benefits from Form 2441, line 26 . . . . . . . . . . . . . . . . . . . . . .	1e
f	Employer-provided adoption benefits from Form 8839, line 29 . . . . . . . . . . . . . . . . . . .	1f
g	Wages from Form 8919, line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	1g
h	Other earned income (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	1h
i	Nontaxable combat pay election (see instructions) . . . . . . . .	1i
z	Add lines 1a through 1h . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	1z	fill in the blank 6b6ffb004f81fc2_8
Attach Sch. B if required.	2a	Tax-exempt interest . .	2a		b	Taxable interest . . . . . . . . . .	2b	fill in the blank 6b6ffb004f81fc2_9
3a	Qualified dividends . . .	3a		b	Ordinary dividends . . . . . . . .	3b
	4a	IRA distributions . . . .	4a		b	Taxable amount . . . . . . . . . .	4b
Standard Deduction for- Single or Married filing separately, $13,850 Married filing jointly or Qualifying surviving spouse, $27,700 Head of household, $20,800 If you checked any box under Standard Deduction, see instructions.	5a	Pensions and annuities	5a		b	Taxable amount . . . . . . . . . .	5b
6a	Social security benefits	6a		b	Taxable amount . . . . . . . . . .	6b
c	If you elect to use the lump-sum election method, check here (see instructions) . . . . .
7	Capital gain or (loss). Attach Schedule D if required. If not required, check here . . . . .	7
8	Additional income from Schedule 1, line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	8
9	Add lines 1z, 2b, 3b, 4b, 5b, 6b, 7, and 8. This is your total income . . . . . . . . . . . . . . .	9	fill in the blank 6b6ffb004f81fc2_10
10	Adjustments to income from Schedule 1, line 26 . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	10	fill in the blank 6b6ffb004f81fc2_11
11	Subtract line 10 from line 9. This is your adjusted gross income . . . . . . . . . . . . . . . .	11	fill in the blank 6b6ffb004f81fc2_12
12	Standard deduction or itemized deductions (from Schedule A) . . . . . . . . . . . . . . . .	12	fill in the blank 6b6ffb004f81fc2_13
13	Qualified business income deduction from Form 8995 or Form 8995-A . . . . . . . . . . . . . .	13
14	Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	14	fill in the blank 6b6ffb004f81fc2_14
15	Subtract line 14 from line 11. If zero or less, enter -0-. This is your taxable income . . .	15	fill in the blank 6b6ffb004f81fc2_15

BAA For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions.

Form 1040 (2023)

Form 1040 (2023)

Alfred E. and Beulah A. Old

111-11-1109

Page 2

Tax and Credits	16	Tax (see instructions). Check if any from Form(s): 1 8814 2 4972 3 . .	16	fill in the blank 6b6ffb004f81fc2_16
17	Amount from Schedule 2, line 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	17
	18	Add lines 16 and 17 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	18	fill in the blank 6b6ffb004f81fc2_17
	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	fill in the blank 6b6ffb004f81fc2_18
	22	Subtract line 21 from line 18. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . .	22	fill in the blank 6b6ffb004f81fc2_19
	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	fill in the blank 6b6ffb004f81fc2_20
Payments	25	Federal income tax withheld from: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
	a	Form(s) W-2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	25a	fill in the blank 6b6ffb004f81fc2_21
	b	Form(s) 1099 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	25b
	c	Other forms (see instructions) . . . . . . . . . . . . . . . . . . . . . .	25c
	d	Add lines 25a through 25c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	25d	fill in the blank 6b6ffb004f81fc2_22
If you have a qualifying child, attach Sch. EIC.	26	2023 estimated tax payments and amount applied from 2022 return . . . . . . . . . . . . . .	26
27	Earned income credit (EIC) . . . . . . . . . . . . . . . . . . . . . . . . .	27
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
	33	Add lines 25d, 26, and 32. These are your total payments . . . . . . . . . . . . . . . . . . . . .	33	fill in the blank 6b6ffb004f81fc2_23

Refund

34

If line 33 is more than line 24, subtract line 24 from line 33. This is the amount you overpaid . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

34

fill in the blank 6b6ffb004f81fc2_24

35a

Amount of line 34 you want refunded to you. If Form 8888 is attached, check here . .

35a

fill in the blank 6b6ffb004f81fc2_25

Direct deposit?

b

Routing number

X

X

X

X

X

X

X

X

X

c Type: Checking Savings

See instructions.

d

Account number

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

36

Amount of line 34 you want applied to your 2024 estimated tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

36

Amount You Owe

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

38

Estimated tax penalty (see instructions) . . . . . . . . . . . . . . . .

38

Third Party Designee	Do you want to allow another person to discuss this return with the IRS? See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes. Complete below. No
Designee's name		Phone no.		Personal identification number (PIN)

Sign Here Joint return? See instructions. Keep a copy for your records.		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 Executive	If the IRS sent you an Identity Protection PIN, enter it here (see inst.)
Spouse's signature. If a joint return, both must sign.	Date	Spouse's occupation Lawyer	If the IRS sent your spouse an Identity Protection PIN, enter it here (see inst.)
	Phone no.	Email address

Paid Preparer Use Only		Preparer's name	Preparer's signature Self-Prepared	Date	PTIN	Check if: Self-employed
Firm's name	Phone no.
Firm's address	Firm's EIN

Go to www.irs.gov/Form1040 for instructions and the latest information.

Form 1040 (2023)

Schedule 1

Question Content Area

Complete Olds' Schedule 1 for 2023.

SCHEDULE 1 (Form 1040) Department of the Treasury Internal Revenue Service	Additional Income and Adjustments to Income Attach to Form 1040, 1040-SR, or 1040-NR. Go to www.irs.gov/Form1040 for instructions and the latest information.	OMB No. 1545-0074
2023 Attachment Sequence No. 01

Name(s) shown on Form 1040, 1040-SR, or 1040-NR Alfred E. and Beulah A. Old

Your social security number 111-11-1109

Part I

Additional Income

1	Taxable refunds, credits, or offsets of state and local income taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	1
2a	Alimony received . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	2a
b	Date of original divorce or separation agreement (see instructions):
3	Business income or (loss). Attach Schedule C . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	3
4	Other gains or (losses). Attach Form 4797 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	4
5	Rental real estate, royalties, partnerships, S corporations, trusts, etc. Attach Schedule E . . . . . . . . . . . . . . .	5
6	Farm income or (loss). Attach Schedule F . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	6
7	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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	8j
k	Stock options . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	8k
l	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 . . . . . . . . . . . . . . . . . . . . .	8l
m	Olympic and Paralympic medals and USOC prize money (see instructions) . . . . . .	8m
n	Section 951(a) inclusion (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . .	8n
o	Section 951A(a) inclusion (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . .	8o
p	Section 461(l) excess business loss adjustment . . . . . . . . . . . . . . . . . . . . . . . . .	8p
q	Taxable distributions from an ABLE account (see instructions) . . . . . . . . . . . . . . .	8q
r	Scholarship and fellowship grants not reported on Form W-2 . . . . . . . . . . . . . . .	8r
s	Nontaxable amount of Medicaid waiver payments included on Form 1040, line 1a 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 set and amount:
		8z	fill in the blank f493ee00100efa5_1
9	Total other income. Add lines 8a through 8z . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	9	fill in the blank f493ee00100efa5_2
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	fill in the blank f493ee00100efa5_3

For Paperwork Reduction Act Notice, see your tax return instructions.

Schedule 1 (Form 1040) 2023

Schedule 1 (Form 1040) (2023)

Alfred E. and Beulah A. Old

111-11-1109

Part 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	fill in the blank f493ee00100efa5_4
b	Recipient's SSN . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 123-45-6788
c	Date of original divorce or separation agreement (see instructions): 03/2017
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 8l 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
g	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 set 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	fill in the blank f493ee00100efa5_5
Schedule 1 (Form 1040) 2023

Exhibit 5.1	Uniform Premiums for $1,000 of Group Term Life Insurance Protection
Attained Age on Last Day of Employee's Tax Year	Cost per $1,000 of Protection for One-Month Period*
Under 25	$0.05
25-29	0.06
30-34	0.08
35-39	0.09
40-44	0.10
45-49	0.15
50-54	0.23
55-59	0.43
60-64	0.66
65-69	1.27
70 and above	2.06

2023 Tax Rate Schedules

Question Content Area

Use the 2023 Tax Rate Schedules to compute the tax. (Note: Because the tax rate schedules are used instead of the tax tables, the amount of tax computed may vary slightly from the amount listed in the tables.)

2023 Tax Rate Schedules
SingleSchedule X	Head of householdSchedule Z
If taxable income is: Over		But not over		The tax is:		of the amount over			If taxable income is: Over		But not over		The tax is:		of the amount over
$ 0		$ 11,000		. . . . . .	10%		$ 0			$ 0		$ 15,700		. . . . . .	10%		$ 0
11,000		44,725		$ 1,100.00	+	12%		11,000			15,700		59,850		$ 1,570.00	+	12%		15,700
44,725		95,375		5,147.00	+	22%		44,725			59,850		95,350		6,868.00	+	22%		59,850
95,375		182,100		16,290.00	+	24%		95,375			95,350		182,100		14,678.00	+	24%		95,350
182,100		231,250		37,104.00	+	32%		182,100			182,100		231,250		35,498.00	+	32%		182,100
231,250		578,125		52,832.00	+	35%		231,250			231,250		578,100		51,226.00	+	35%		231,250
578,125		. . . . . .		174,238.25	+	37%		578,125			578,100		. . . . . .		172,623.50	+	37%		578,100
Married filing jointly or Qualifying widow(er)Schedule Y-1	Married filing separatelySchedule Y-2
If taxable income is: Over		But not over		The tax is:		of the amount over			If taxable income is: Over		But not over		The tax is:		of the amount over
$ 0		$ 22,000		. . . . . .	10%		$ 0			$ 0		$ 11,000		. . . . . .	10%		$ 0
22,000		89,450		$ 2,200.00	+	12%		22,000			11,000		44,725		$ 1,100.00	+	12%		11,000
89,450		190,750		10,294.00	+	22%		89,450			44,725		95,375		5,147.00	+	22%		44,725
190,750		364,200		32,580.00	+	24%		190,750			95,375		182,100		16,290.00	+	24%		95,375
364,200		462,500		74,208.00	+	32%		364,200			182,100		231,250		37,104.00	+	32%		182,100
462,500		693,750		105,664.00	+	35%		462,500			231,250		346,875		52,832.00	+	35%		231,250
693,750		. . . . . .		186,601.50	+	37%		693,750			346,875		. . . . . .		93,300.75	+	37%		346,875

Please provide the correct answers for line 1a, 1z, 9, 11, 15, 16, 18, 22, 24, 34, and 35a on Form 1040.