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Form 8949 (2022) Attachment Sequence No. 12A Page 2 Name(s) shown on retum. Name and SSN or taxpayer identification no. not required if shown on other side Social security number or taxpayer identification number Before you check Box D,E, or F below, see whether you received any Form(s) 1099-B or substitute statement(s) from your broker. A substitute statement will have the same information as Form 1099-B. Either will show whether your basis (usually your cost) was reported to the IRS by your broker and may even tell you which box to check. Part II Long-Term. Transactions involving capital assets you held more than 1 year are generally long-term (see instructions). For short-term transactions, see page 1. Note: You may aggregate all long-term transactions reported on Form(s) 1099-B showing basis was reported to the IRS and for which no adjustments or codes are required. Enter the totals directly on Schedule D, line 8a; you aren't required to report these transactions on Form 8949 (see instructions). You must check Box D, E, or F below. Check only one box. If more than one box applies for your long-term transactions, complete a separate Form 8949, page 2, for each applicable box. If you have more long-term transactions than will fit on this page for one or more of the boxes, complete as many forms with the same box checked as you need. (D) Long-term transactions reported on Form(s) 1099-B showing basis was reported to the IRS (see Note above) (E) Long-term transactions reported on Form(s) 1099-B showing basis wasn't reported to the IRS (F) Long-term transactions not reported to you on Form 1099-B Note: If you checked Box D above but the basis reported to the IRS was incorrect, enter in column (e) the basis as reported to the IRS, and enter an adjustment in column (g) to correct the basis. See Column (g) in the separate instructions for how to figure the amount of the adjustment. Form 8949 (2022) Schedule 1 (Form 1040) 2022 Page 2 Part II Adjustments to Income 11 Educator expenses 12 artain business expenses of reservists, performing artists, and fee-basis government 13 Health savings account deduction. Attach Form 8889 14 Moving expenses for members of the Armed Forces. Attach Form 3903 15 Deductible part of self-employment tax. Attach Schedule SE 16 Self-employed SEP, SIMPLE, and qualified plans 17 Self-employed health insurance deduction 18 Penalty on early withdrawal of savings 19a Alimony paid b Recipient's SSN . c Date of original divorce or separation agreement (see instructions): 20 IRA deduction . 21 Student loan interest deduction 22 Reserved for future use 23 Archer MSA deduction 24 Other adjustments: a Jury duty pay (see instructions) b Deductible expenses related to income reported on line 81 from the rental of personal property engaged in for profit c Nontaxable amount of the value of Olympic and Paralympic medals and USOC prize money reported on line 8m. d Reforestation amortization and expenses . - Repayment of supplemental unemployment benefits under the Trade Act of 1974 . f Contributions to section 501(c)(18)(D) pension plans . g Contributions by certain chaplains to section 403 (b) plans h Attorney fees and court costs for actions involving certain unlawful discrimination claims (see instructions) . 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 j Housing deduction from Form 2555. k Excess deductions of section 67(e) expenses from Schedule K-1 (Form 1041) z Other adjustments. List type and amount: 25 Total other adjustments. Add lines 24a through 24z 26 Add lines 11 through 23 and 25. These are your adjustments to income. Enter here and on Form 1040 or 1040 -SR, line 10, or Form 1040-NR, line 10a Schedule 1 (Form 1040) 2022 Before you check Box A, B, or C below, see whether you received any Form(s) 1099-B or substitute statement(s) from your broker. A substitute statement will have the same information as Form 1099-B. Either will show whether your basis (usually your cost) was reported to the IRS by your broker and may even tell you which box to check. Part I Short-Term. Transactions involving capital assets you held 1 year or less are generally short-term (see instructions). For long-term transactions, see page 2. Note: You may aggregate all short-term transactions reported on Form(s) 1099-B showing basis was reported to the IRS and for which no adjustments or codes are required. Enter the totals directly on Schedule D, line 1a; you aren't required to report these transactions on Form 8949 (see instructions). You must check Box A, B, or C below. Check only one box. If more than one box applies for your short-term transactions, complete a separate Form 8949 , page 1 , for each applicable box. If you have more short-term transactions than will fit on this page for one or more of the boxes, complete as many forms with the same box checked as you need. (A) Short-term transactions reported on Form(s) 1099-B showing basis was reported to the IRS (see Note above) (B) Short-term transactions reported on Form(s) 1099-B showing basis wasn't reported to the IRS (C) Short-term transactions not reported to you on Form 1099-B \begin{tabular}{|c|c|c|c|c|c|c|c|} \hline \multirow[t]{2}{*}{1} & \multirow{2}{*}{\begin{tabular}{l} (b) \\ Date acquired \\ (Mo., day, yr.) \end{tabular}} & \multirow{2}{*}{\begin{tabular}{l} (c) \\ Date sold or \\ disposed of \\ (Mo, day, y.) \end{tabular}} & \multirow{2}{*}{\begin{tabular}{c} (d) \\ Proceeds \\ (sales price) \\ (see instructions) \end{tabular}} & \multirow{2}{*}{\begin{tabular}{l} (e) \\ Cost or other basis \\ See the Note below \\ and see Column (e) \\ in the separate \\ instructions. \end{tabular}} & \multicolumn{2}{|c|}{\begin{tabular}{l} Adjustment, if any, to gain or loss \\ If you enter an amount in column (q). \\ enter a code in column (b). \\ See the separate instructions. \end{tabular}} & \multirow{2}{*}{\begin{tabular}{l} (h) \\ Gain or (loss) \\ Subtract column (e) \\ from column (d) and \\ combine the result \\ with colum (g). \end{tabular}} \\ \hline & & & & & \begin{tabular}{c} (f) \\ Code(s) from \\ instructions \end{tabular} & \begin{tabular}{l} (g) \\ Amount of \\ adfustment \end{tabular} & \\ \hline & & & & & & & \\ \hline & & & & & & & \\ \hline & & & & & & & \\ \hline & & & & & & & \\ \hline & & & & & & & \\ \hline & & & & & & & \\ \hline & & & & & & & \\ \hline & & & & & & & \\ \hline & & & & & & & \\ \hline & & & & & & & \\ \hline & & & & & & & \\ \hline & & & & & & & \\ \hline & & & & & & & \\ \hline & & & & & & & \\ \hline \begin{tabular}{l} 2 Totals. Add the amounts in colum \\ negative amounts). Enter each t \\ Schedule D, line 1b (f Box A abo \\ above is checked), or line 3 (ff Bo \end{tabular} & \begin{tabular}{l} (d), (e), (g), anc \\ here and inc \\ s checked), lin \\ above is chec \end{tabular} & \begin{tabular}{l} (h) (subtract \\ ude on your \\ 2 (if Box B \\ ced). \end{tabular} & & & & & \\ \hline \end{tabular} Note: If you checked Box A above but the basis reported to the IRS was incorrect, enter in column (e) the basis as reported to the IRS, and enter an adjustment in column (g) to correct the basis. See Column (g) in the separate instructions for how to figure the amount of the adjustment. For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 377682 Form 8949(2022) required surgery which cost $6,500 for which only $3,200 was covered by insurance. In September 2022, Warner had to drive Augustine 130 miles each way to a surgical center. On January 1, 2022, Warner sold land to Jaystar Corporation for $75,000. He acquired the land 5 years ago for $160,000. No Form 1099-B was filed for this transaction. Augustine decided to become a management consultant in late 2022 and provided consulting services to her only client, Jaystar, in 2022 and billed them $7,500 on December 27, 2022. Jaystar is an accrual-based corporation and accrued the consulting expense of \$7,500. Jaystar paid Augustine in January 2023 and expects to issue her a 1099-NEC in 2023. This was Augustine's only consulting work in 2022, and she is a cash-based business. She incurred no business-related expenses in 2022. Jaystar Corporation does not have a qualified pension plan or Section 401(k) plan for its employees. Therefore, Warner deposited $12,000 ( $6,000 each) into traditional IRA accounts for Augustine and himself (neither are covered by a qualified plan at work). Required: Complete the Robins' federal tax return for 2022. Use Form 1040, Schedule 1, Schedule A, Schedule D, and Form 8949 to complete this tax return. Make realistic assumptions about any missing data and ignore any alternative minimum tax. Do not complete Form 8283, which is used when large noncash donations are made to charity. Form 1040 (2022) Page 2 Go to www.irs.gow/Form1040 for instructions and the latest information. Form 1040 peoes? The Robins paid the following amounts (all can be substantiated): \begin{tabular}{|l|l|} \hline General state sales tax & 2,120 \\ \hline Auto loan interest & 4,800 \\ \hline Medical insurance & 11,400 \\ \hline Income tax preparation fee & 750 \\ \hline Charitable contributions in cash: & \\ \hline Church & 2,700 \\ \hline Central Georgia Technical University & \\ \hline \end{tabular} 16 Combine lines 7 and 15 and enter the result - If line 16 is a gain, enter the amount from line 16 on Form 1040, 1040-SR, or 1040-NR, line 7. Then, go to line 17 below. - If line 16 is a loss, skip lines 17 through 20 below. Then, go to line 21. Also be sure to complete line 22. - If line 16 is zero, skip lines 17 through 21 below and enter - 0 - on Form 1040, 1040-SR, or 1040-NR, line 7. Then, go to line 22. 17 Are lines 15 and 16 both gains? Yes. Go to line 18. No. Skip lines 18 through 21, and go to line 22. 18 If you are required to complete the 28% Rate Gain Worksheet (see instructions), enter the amount, if any, from line 7 of that worksheet 19 If you are required to complete the Unrecaptured Section 1250 Gain Worksheet (see instructions), enter the amount, if any, from line 18 of that worksheet 20 Are lines 18 and 19 both zero or blank and you are not filing Form 4952 ? Yes. Complete the Qualified Dividends and Capital Gain Tax Worksheet in the instructions for Form 1040, line 16. Don't complete lines 21 and 22 below. No. Complete the Schedule D Tax Worksheet in the instructions. Don't complete lines 21 and 22 below. 21 If line 16 is a loss, enter here and on Form 1040, 1040-SR, or 1040-NR, line 7, the smaller of: - The loss on line 16 ; or - ($3,000), or if married filing separately, ($1,500) Note: When figuring which amount is smaller, treat both amounts as positive numbers. 22 Do you have qualified dividends on Form 1040, 1040-SR, or 1040-NR, line 3a? Yes. Complete the Qualified Dividends and Capital Gain Tax Worksheet in the instructions for Form 1040, line 16. No. Complete the rest of Form 1040, 1040-SR, or 1040-NR. November 23, 2022 Mr. and Mrs. Warner and Augustine Robins 638 Russell Parkway Macon, GA 31207 Dear Mr. and Mrs. Robins: Thank you for your contribution of the original album cover art for the Almond Sisters Band to the Macon Museum of Arts. This gift supports the Macon Museum's efforts to bring original and locally-sourced art work to Macon. This continuing support will guarantee our ability to display Almond Sister art work for many years to come. We have attached a copy of the appraiser's market valuation. Her analysis estimates the value of the painting at $54,000. Please keep this written acknowledgement of your donation for your tax records. As a token of our appreciation for your support, we have mailed you the Macon Museum tote bag. We estimate the value of the tote bag to be $25. We are required to inform you that your federal income tax deduction for your contribution is the amount of your contribution less the value of the tote bag. Thank you for your continuing support for our important work in this field! Please retain this letter as proof of your charitable contribution. Sincerely, Jack T. Mann Jack T. Mann Art Development Officer Employer Identification Number 22-1234567 Macon Museum of Arts is a registered 501(c)(3) corporation \begin{tabular}{|c|c|c|} \hline \begin{tabular}{l} SCHEDULE 1 \\ (Form 1040) \end{tabular} & \multirow{2}{*}{\begin{tabular}{l} 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. \end{tabular}} & OMB Na. 1545-0074 \\ \hline \begin{tabular}{l} (Form 1040) \\ Department of the Treasury \\ Internal Revenue Service \end{tabular} & & AntachmentSequenceNa001202 \\ \hline Name(s) shown on Fo & D-SR, or & Your social security numbe \\ \hline \end{tabular} Part I Additional Income 1 Taxable refunds, credits, or offsets of state and local income taxes 2a Alimony received b Date of original divorce or separation agreement (see instructions): 3 Business income or (loss). Attach Schedule C 4 Other gains or (losses). Attach Form 4797 5 Rental real estate, royalties, partnerships, S corporations, trusts, etc. Attach Schedule E 6 Farm income or (loss). Attach Schedule F . 7 Unemployment compensation . 8 Other income: a Net operating loss b Gambling c Cancellation of debt d Foreign earned income exclusion from Form 2555 e Income from Form 8853 f Income from Form 8889 g Alaska Permanent Fund dividends h Jury duty pay. i Prizes and awards j Activity not engaged in for profit income k Stock options . 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 m Olympic and Paralympic medals and USOC prize money (see instructions) n Section 951(a) inclusion (see instructions) - Section 951A(a) inclusion (see instructions) p Section 461(I) excess business loss adjustment q Taxable distributions from an ABLE account (see instructions) r Scholarship and fellowship grants not reported on Form W-2 s Nontaxable amount of Medicaid waiver payments included on Form 1040, line 1a or 1d. t Pension or annuity from a nonqualifed deferred compensation plan or a nongovernmental section 457 plan u Wages earned while incarcerated z Other income. List type and amount: 9 Total other income. Add lines 8a through 8z. \begin{tabular}{|c|c|c|c|} \hline . . & & 1 & \\ \hline & & 3 & \\ \hline . & . & 4 & \\ \hline tach S & & 5 & \\ \hline . & & 6 & \\ \hline & & 7 & \\ \hline 8a & & & \\ \hline 8b & & & \\ \hline 8c & o & & \\ \hline 8d & & & \\ \hline 8e & - & & \\ \hline 8f & & & \\ \hline 8g & & & \\ \hline 8h & & & \\ \hline 8i & & & \\ \hline 8j & & & \\ \hline 8k & & & \\ \hline 81 & & & \\ \hline 8m & & & \\ \hline 8n & & & \\ \hline 80 & & & \\ \hline 8p & & & \\ \hline 8q & & & \\ \hline 8r & & & \\ \hline 8s & & & \\ \hline 8t & & & \\ \hline 8u & & & \\ \hline 8z & & & \\ \hline & & 9 & \\ \hline R, or 1 & & 10 & \\ \hline \end{tabular} \begin{tabular}{llllll} 10 & Combine lines 1 through 7 and 9. Enter here and on Form & 1040,1040SR, or 1040NR, line 8 & 10 & \\ \hline For Paperwork Reduction Act Notice, see your tax return instructions. & Cat. No. 71479F & Schedule 1 (Form 1040) 2022 \end{tabular} 638 Russell Parkway Macon, GA 31207 \begin{tabular}{|c|c|c|c|} \hline & \multirow{4}{*}{\begin{tabular}{r} retum, a negligence \\ penalty or other \\ sanction may be \\ imposed on you if \\ this income is \\ taxable and the IRS \\ determines that it has \\ not been reported. \end{tabular}} \\ \hline 8 Tax-exempt interest & \multicolumn{2}{|c|}{\begin{tabular}{l} 9 Spectied pevile scaity tond \\ interest \end{tabular}} & \\ \hline 10 Market discount & \multicolumn{2}{|c|}{11 Bond premium } & \\ \hline & \multicolumn{2}{|c|}{\begin{tabular}{l} 13 Bond premiam on tax-exarpt bord \\ $ \end{tabular}} & \\ \hline \multirow[t]{2}{*}{\begin{tabular}{l} 14 Tax-exampt and tax orodit \\ bond CUSiP no. \end{tabular}} & 15 State & 16 State isartifostion no. & \begin{tabular}{l} 17 State tax withheld \\ S \end{tabular} \\ \hline & & & $ \\ \hline \end{tabular} Form 1099-INT (Rev, 1-2022) (keep for your records) www ins govf Form1098NT Department of the Treasury - Intemal Revenue Service Details CORRECTED (if checked) \begin{tabular}{|c|c|c|c|c|} \hline & & & \begin{tabular}{r} Mortgage \\ Interest \\ Statement \end{tabular} \\ \hline & & & \\ \hline RECIPIENT'SLENDER'S TIN & PAYER'SBORROWEA'S TIN & & 3 Mortgase origination deto & \\ \hline \multirow[t]{2}{*}{ 23-8787878 } & \multirow[t]{2}{*}{798098526} & \$ 790,000.00 & 10/13/2014 & \\ \hline & & \begin{tabular}{l} 4hatund of overpaid \\ nterost \\ $ \end{tabular} & \begin{tabular}{l} 5 Montgage hourance \\ promiums \\ \$ \end{tabular} & \\ \hline \multicolumn{2}{|c|}{\begin{tabular}{l} PAVERSBBORROWER'S name \\ Warner and Augustine Robins \end{tabular}} & \multicolumn{2}{|c|}{\begin{tabular}{l} 6 Point paid on purchase of pencipal rosidence \\ S \end{tabular}} & \\ \hline \multicolumn{2}{|l|}{\begin{tabular}{l} Street socress (nncluoing apt.no) \\ 638 Russell Parkway \end{tabular}} & & \\ \hline & & \\ \hline \begin{tabular}{l} 9 Nomber of properties secuing the \\ mortiage \\ 1 \end{tabular} & \begin{tabular}{l} 10 Other \\ Prop tax$6,650.00 \end{tabular} & & & \\ \hline ccount number (see insinctions) & & & & \\ \hline \end{tabular} CORRECTED (if checked) \begin{tabular}{|c|c|c|c|c|c|c|c|} \hline \multirow{2}{*}{\multicolumn{2}{|c|}{\begin{tabular}{l} (Form 1040) \\ Department of the Treasury \\ Internal Revenue Senvice \end{tabular}}} & \multirow{2}{*}{\multicolumn{3}{|c|}{\begin{tabular}{l} Capital Gains and Losses \\ Attach to Form 1040, 1040-SR, or 1040-NR. \\ Go to www.irs.gov/ScheduleD for instructions and the latest information. \\ Use Form 8949 to list your transactions for lines 1b,2,3,8b,9, and 10 . \end{tabular}}} & & \multirow{2}{*}{\multicolumn{2}{|c|}{\begin{tabular}{l} OMB No. 1545-0074 \\ Altachment \\ Sequence No. 12 \end{tabular}}} \\ \hline & & & & & & & \\ \hline \multicolumn{5}{|c|}{ Name(s) shown on retum } & \multicolumn{3}{|c|}{ Your social security number } \\ \hline \multicolumn{8}{|c|}{\begin{tabular}{l} Did you dispose of any investment(s) in a qualified opportunity fund during the tax year? Yes \\ If "Yes," attach Form 8949 and see its instructions for additional requirements for reporting your gain or loss. \end{tabular}} \\ \hline \multicolumn{8}{|c|}{ Part I Short-Term Capital Gains and Losses-Generally Assets Held One Year or Less (see instructions) } \\ \hline \multicolumn{3}{|c|}{\begin{tabular}{l} See instructions for how to figure the amounts to enter on the \\ lines below. \\ This form may be easier to complete if you round off cents to \\ whole dollars. \end{tabular}} & \begin{tabular}{l} (d) \\ Proceeds \\ (sales price) \end{tabular} & \begin{tabular}{c} (e) \\ (or other basis) \end{tabular} & \multicolumn{2}{|c|}{\begin{tabular}{|c|} (g) \\ Adjustments \\ to gain or loss from \\ Form(s) 8949, Part I, \\ line 2, column (g) \end{tabular}} & \begin{tabular}{l} (h) Gain or (loss) \\ Subtract column (e) \\ from column (d) and \\ combine the result \\ with column (g) \end{tabular} \\ \hline \multicolumn{8}{|c|}{\begin{tabular}{l} 1a Totals for all short-term transactions reported on Form \\ 1099B for which basis was reported to the IRS and for \\ which you have no adjustments (see instructions). \\ However, if you choose to report all these transactions \\ on Form 8949, leave this line blank and go to line 1b. \end{tabular}} \\ \hline \multicolumn{8}{|c|}{\begin{tabular}{l} 1b Totals for all transactions reported on Form(s) 8949 with \\ Box A checked \end{tabular}} \\ \hline \multicolumn{8}{|c|}{\begin{tabular}{l} 2 Totals for all transactions reported on Form(s) 8949 with \\ Box B checked . . . . . . . . . . . . . . . . . . . . . . . \end{tabular}} \\ \hline \multicolumn{8}{|c|}{\begin{tabular}{l} 3 Totals for all transactions reported on Form(s) 8949 with \\ Box C checked \end{tabular}} \\ \hline \multicolumn{8}{|c|}{4 Short-term gain from Form 6252 and short-term gain or (loss } \\ \hline \\ \hline \multirow{2}{*}{\multicolumn{6}{|c|}{\begin{tabular}{l} 6 Short-term capital loss carryover. Enter the amount, if any, from line 8 of your Capital Loss Carryover \\ Worksheet in the instructions \\ 7 Net short-term capital gain or (loss). Combine lines la through 6 in column (h). If you have any long- \\ term capital gains or losses, go to Part II below. Otherwise, go to Part III on the back \end{tabular}}} & 6 & \\ \hline & & & & & & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|} \hline \multicolumn{2}{|r|}{\begin{tabular}{l} See instructions for how to figure the amounts to enter on the \\ lines below. \\ This form may be easier to complete if you round off cents to \\ whole dollars. \end{tabular}} & \multirow[t]{2}{*}{\begin{tabular}{l} (d) \\ Proceeds \\ (sales price) \end{tabular}} & \multirow[t]{2}{*}{\begin{tabular}{c} (e) \\ Cost \\ (or other basis) \end{tabular}} & & \multirow[t]{2}{*}{\begin{tabular}{l} (h) Gain or (loss) \\ Subtract column (e) \\ from column (d) and \\ combine the result \\ with column (g) \end{tabular}} \\ \hline \multicolumn{2}{|r|}{\begin{tabular}{l} 8a Totals for all long-term transactions reported on Form \\ 1099B for which basis was reported to the IRS and for \\ which you have no adjustments (see instructions). \\ However, if you choose to report all these transactions \\ on Form 8949, leave this line blank and go to line 8b. \end{tabular}} & & & & & \\ \hline \multicolumn{7}{|c|}{\begin{tabular}{l} 8b Totals for all transactions reported on Form(s) 8949 with \\ Box D checked \end{tabular}} \\ \hline \multicolumn{7}{|c|}{\begin{tabular}{l} 9 Totals for all transactions reported on Form(s) 8949 with \\ Box E checked \end{tabular}} \\ \hline \multicolumn{7}{|c|}{\begin{tabular}{l} 10 Totals for all transactions reported on Form(s) 8949 with \\ Box F checked. . . . . . . . . . . . . . . . . . . . \end{tabular}} \\ \hline \multirow[t]{2}{*}{11} & \multirow{2}{*}{\multicolumn{4}{|c|}{\begin{tabular}{l} Gain from Form 4797 , Part I; long-term gain from Forms 2439 and 6252 ; and long-term gain or (loss) \\ from Forms 4684,6781 , and 8824 \\ Net long-term gain or (loss) from partnerships, S corporations, estates, and trusts from Schedule(s) K-1 \end{tabular}}} & 11 & \\ \hline & & & & & 12 & \\ \hline 13 & Capital gain distributions. See the instructions ... . & ... & .... . & .... & 13 & \\ \hline 14 & \multicolumn{3}{|c|}{ Long-term capital loss carryover. Enter the amount, if any, from line 13 of your Capital Loss Carryover } & Carryover & 14 & \\ \hline 15 & \begin{tabular}{l} Net long-term capital gain or (loss). Combine lines 8 a \\ on the back. \end{tabular} & hrough 14 in & umn (h). Then, & o to Part III & 15 & \\ \hline \end{tabular} For Paperwork Reduction Act Notice, see your tax return instructions. Schedule D (Form 1040) 2022 Form 8949 (2022) Attachment Sequence No. 12A Page 2 Name(s) shown on retum. Name and SSN or taxpayer identification no. not required if shown on other side Social security number or taxpayer identification number Before you check Box D,E, or F below, see whether you received any Form(s) 1099-B or substitute statement(s) from your broker. A substitute statement will have the same information as Form 1099-B. Either will show whether your basis (usually your cost) was reported to the IRS by your broker and may even tell you which box to check. Part II Long-Term. Transactions involving capital assets you held more than 1 year are generally long-term (see instructions). For short-term transactions, see page 1. Note: You may aggregate all long-term transactions reported on Form(s) 1099-B showing basis was reported to the IRS and for which no adjustments or codes are required. Enter the totals directly on Schedule D, line 8a; you aren't required to report these transactions on Form 8949 (see instructions). You must check Box D, E, or F below. Check only one box. If more than one box applies for your long-term transactions, complete a separate Form 8949, page 2, for each applicable box. If you have more long-term transactions than will fit on this page for one or more of the boxes, complete as many forms with the same box checked as you need. (D) Long-term transactions reported on Form(s) 1099-B showing basis was reported to the IRS (see Note above) (E) Long-term transactions reported on Form(s) 1099-B showing basis wasn't reported to the IRS (F) Long-term transactions not reported to you on Form 1099-B Note: If you checked Box D above but the basis reported to the IRS was incorrect, enter in column (e) the basis as reported to the IRS, and enter an adjustment in column (g) to correct the basis. See Column (g) in the separate instructions for how to figure the amount of the adjustment. Form 8949 (2022) Schedule 1 (Form 1040) 2022 Page 2 Part II Adjustments to Income 11 Educator expenses 12 artain business expenses of reservists, performing artists, and fee-basis government 13 Health savings account deduction. Attach Form 8889 14 Moving expenses for members of the Armed Forces. Attach Form 3903 15 Deductible part of self-employment tax. Attach Schedule SE 16 Self-employed SEP, SIMPLE, and qualified plans 17 Self-employed health insurance deduction 18 Penalty on early withdrawal of savings 19a Alimony paid b Recipient's SSN . c Date of original divorce or separation agreement (see instructions): 20 IRA deduction . 21 Student loan interest deduction 22 Reserved for future use 23 Archer MSA deduction 24 Other adjustments: a Jury duty pay (see instructions) b Deductible expenses related to income reported on line 81 from the rental of personal property engaged in for profit c Nontaxable amount of the value of Olympic and Paralympic medals and USOC prize money reported on line 8m. d Reforestation amortization and expenses . - Repayment of supplemental unemployment benefits under the Trade Act of 1974 . f Contributions to section 501(c)(18)(D) pension plans . g Contributions by certain chaplains to section 403 (b) plans h Attorney fees and court costs for actions involving certain unlawful discrimination claims (see instructions) . 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 j Housing deduction from Form 2555. k Excess deductions of section 67(e) expenses from Schedule K-1 (Form 1041) z Other adjustments. List type and amount: 25 Total other adjustments. Add lines 24a through 24z 26 Add lines 11 through 23 and 25. These are your adjustments to income. Enter here and on Form 1040 or 1040 -SR, line 10, or Form 1040-NR, line 10a Schedule 1 (Form 1040) 2022 Before you check Box A, B, or C below, see whether you received any Form(s) 1099-B or substitute statement(s) from your broker. A substitute statement will have the same information as Form 1099-B. Either will show whether your basis (usually your cost) was reported to the IRS by your broker and may even tell you which box to check. Part I Short-Term. Transactions involving capital assets you held 1 year or less are generally short-term (see instructions). For long-term transactions, see page 2. Note: You may aggregate all short-term transactions reported on Form(s) 1099-B showing basis was reported to the IRS and for which no adjustments or codes are required. Enter the totals directly on Schedule D, line 1a; you aren't required to report these transactions on Form 8949 (see instructions). You must check Box A, B, or C below. Check only one box. If more than one box applies for your short-term transactions, complete a separate Form 8949 , page 1 , for each applicable box. If you have more short-term transactions than will fit on this page for one or more of the boxes, complete as many forms with the same box checked as you need. (A) Short-term transactions reported on Form(s) 1099-B showing basis was reported to the IRS (see Note above) (B) Short-term transactions reported on Form(s) 1099-B showing basis wasn't reported to the IRS (C) Short-term transactions not reported to you on Form 1099-B \begin{tabular}{|c|c|c|c|c|c|c|c|} \hline \multirow[t]{2}{*}{1} & \multirow{2}{*}{\begin{tabular}{l} (b) \\ Date acquired \\ (Mo., day, yr.) \end{tabular}} & \multirow{2}{*}{\begin{tabular}{l} (c) \\ Date sold or \\ disposed of \\ (Mo, day, y.) \end{tabular}} & \multirow{2}{*}{\begin{tabular}{c} (d) \\ Proceeds \\ (sales price) \\ (see instructions) \end{tabular}} & \multirow{2}{*}{\begin{tabular}{l} (e) \\ Cost or other basis \\ See the Note below \\ and see Column (e) \\ in the separate \\ instructions. \end{tabular}} & \multicolumn{2}{|c|}{\begin{tabular}{l} Adjustment, if any, to gain or loss \\ If you enter an amount in column (q). \\ enter a code in column (b). \\ See the separate instructions. \end{tabular}} & \multirow{2}{*}{\begin{tabular}{l} (h) \\ Gain or (loss) \\ Subtract column (e) \\ from column (d) and \\ combine the result \\ with colum (g). \end{tabular}} \\ \hline & & & & & \begin{tabular}{c} (f) \\ Code(s) from \\ instructions \end{tabular} & \begin{tabular}{l} (g) \\ Amount of \\ adfustment \end{tabular} & \\ \hline & & & & & & & \\ \hline & & & & & & & \\ \hline & & & & & & & \\ \hline & & & & & & & \\ \hline & & & & & & & \\ \hline & & & & & & & \\ \hline & & & & & & & \\ \hline & & & & & & & \\ \hline & & & & & & & \\ \hline & & & & & & & \\ \hline & & & & & & & \\ \hline & & & & & & & \\ \hline & & & & & & & \\ \hline & & & & & & & \\ \hline \begin{tabular}{l} 2 Totals. Add the amounts in colum \\ negative amounts). Enter each t \\ Schedule D, line 1b (f Box A abo \\ above is checked), or line 3 (ff Bo \end{tabular} & \begin{tabular}{l} (d), (e), (g), anc \\ here and inc \\ s checked), lin \\ above is chec \end{tabular} & \begin{tabular}{l} (h) (subtract \\ ude on your \\ 2 (if Box B \\ ced). \end{tabular} & & & & & \\ \hline \end{tabular} Note: If you checked Box A above but the basis reported to the IRS was incorrect, enter in column (e) the basis as reported to the IRS, and enter an adjustment in column (g) to correct the basis. See Column (g) in the separate instructions for how to figure the amount of the adjustment. For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 377682 Form 8949(2022) required surgery which cost $6,500 for which only $3,200 was covered by insurance. In September 2022, Warner had to drive Augustine 130 miles each way to a surgical center. On January 1, 2022, Warner sold land to Jaystar Corporation for $75,000. He acquired the land 5 years ago for $160,000. No Form 1099-B was filed for this transaction. Augustine decided to become a management consultant in late 2022 and provided consulting services to her only client, Jaystar, in 2022 and billed them $7,500 on December 27, 2022. Jaystar is an accrual-based corporation and accrued the consulting expense of \$7,500. Jaystar paid Augustine in January 2023 and expects to issue her a 1099-NEC in 2023. This was Augustine's only consulting work in 2022, and she is a cash-based business. She incurred no business-related expenses in 2022. Jaystar Corporation does not have a qualified pension plan or Section 401(k) plan for its employees. Therefore, Warner deposited $12,000 ( $6,000 each) into traditional IRA accounts for Augustine and himself (neither are covered by a qualified plan at work). Required: Complete the Robins' federal tax return for 2022. Use Form 1040, Schedule 1, Schedule A, Schedule D, and Form 8949 to complete this tax return. Make realistic assumptions about any missing data and ignore any alternative minimum tax. Do not complete Form 8283, which is used when large noncash donations are made to charity. Form 1040 (2022) Page 2 Go to www.irs.gow/Form1040 for instructions and the latest information. Form 1040 peoes? The Robins paid the following amounts (all can be substantiated): \begin{tabular}{|l|l|} \hline General state sales tax & 2,120 \\ \hline Auto loan interest & 4,800 \\ \hline Medical insurance & 11,400 \\ \hline Income tax preparation fee & 750 \\ \hline Charitable contributions in cash: & \\ \hline Church & 2,700 \\ \hline Central Georgia Technical University & \\ \hline \end{tabular} 16 Combine lines 7 and 15 and enter the result - If line 16 is a gain, enter the amount from line 16 on Form 1040, 1040-SR, or 1040-NR, line 7. Then, go to line 17 below. - If line 16 is a loss, skip lines 17 through 20 below. Then, go to line 21. Also be sure to complete line 22. - If line 16 is zero, skip lines 17 through 21 below and enter - 0 - on Form 1040, 1040-SR, or 1040-NR, line 7. Then, go to line 22. 17 Are lines 15 and 16 both gains? Yes. Go to line 18. No. Skip lines 18 through 21, and go to line 22. 18 If you are required to complete the 28% Rate Gain Worksheet (see instructions), enter the amount, if any, from line 7 of that worksheet 19 If you are required to complete the Unrecaptured Section 1250 Gain Worksheet (see instructions), enter the amount, if any, from line 18 of that worksheet 20 Are lines 18 and 19 both zero or blank and you are not filing Form 4952 ? Yes. Complete the Qualified Dividends and Capital Gain Tax Worksheet in the instructions for Form 1040, line 16. Don't complete lines 21 and 22 below. No. Complete the Schedule D Tax Worksheet in the instructions. Don't complete lines 21 and 22 below. 21 If line 16 is a loss, enter here and on Form 1040, 1040-SR, or 1040-NR, line 7, the smaller of: - The loss on line 16 ; or - ($3,000), or if married filing separately, ($1,500) Note: When figuring which amount is smaller, treat both amounts as positive numbers. 22 Do you have qualified dividends on Form 1040, 1040-SR, or 1040-NR, line 3a? Yes. Complete the Qualified Dividends and Capital Gain Tax Worksheet in the instructions for Form 1040, line 16. No. Complete the rest of Form 1040, 1040-SR, or 1040-NR. November 23, 2022 Mr. and Mrs. Warner and Augustine Robins 638 Russell Parkway Macon, GA 31207 Dear Mr. and Mrs. Robins: Thank you for your contribution of the original album cover art for the Almond Sisters Band to the Macon Museum of Arts. This gift supports the Macon Museum's efforts to bring original and locally-sourced art work to Macon. This continuing support will guarantee our ability to display Almond Sister art work for many years to come. We have attached a copy of the appraiser's market valuation. Her analysis estimates the value of the painting at $54,000. Please keep this written acknowledgement of your donation for your tax records. As a token of our appreciation for your support, we have mailed you the Macon Museum tote bag. We estimate the value of the tote bag to be $25. We are required to inform you that your federal income tax deduction for your contribution is the amount of your contribution less the value of the tote bag. Thank you for your continuing support for our important work in this field! Please retain this letter as proof of your charitable contribution. Sincerely, Jack T. Mann Jack T. Mann Art Development Officer Employer Identification Number 22-1234567 Macon Museum of Arts is a registered 501(c)(3) corporation \begin{tabular}{|c|c|c|} \hline \begin{tabular}{l} SCHEDULE 1 \\ (Form 1040) \end{tabular} & \multirow{2}{*}{\begin{tabular}{l} 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. \end{tabular}} & OMB Na. 1545-0074 \\ \hline \begin{tabular}{l} (Form 1040) \\ Department of the Treasury \\ Internal Revenue Service \end{tabular} & & AntachmentSequenceNa001202 \\ \hline Name(s) shown on Fo & D-SR, or & Your social security numbe \\ \hline \end{tabular} Part I Additional Income 1 Taxable refunds, credits, or offsets of state and local income taxes 2a Alimony received b Date of original divorce or separation agreement (see instructions): 3 Business income or (loss). Attach Schedule C 4 Other gains or (losses). Attach Form 4797 5 Rental real estate, royalties, partnerships, S corporations, trusts, etc. Attach Schedule E 6 Farm income or (loss). Attach Schedule F . 7 Unemployment compensation . 8 Other income: a Net operating loss b Gambling c Cancellation of debt d Foreign earned income exclusion from Form 2555 e Income from Form 8853 f Income from Form 8889 g Alaska Permanent Fund dividends h Jury duty pay. i Prizes and awards j Activity not engaged in for profit income k Stock options . 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 m Olympic and Paralympic medals and USOC prize money (see instructions) n Section 951(a) inclusion (see instructions) - Section 951A(a) inclusion (see instructions) p Section 461(I) excess business loss adjustment q Taxable distributions from an ABLE account (see instructions) r Scholarship and fellowship grants not reported on Form W-2 s Nontaxable amount of Medicaid waiver payments included on Form 1040, line 1a or 1d. t Pension or annuity from a nonqualifed deferred compensation plan or a nongovernmental section 457 plan u Wages earned while incarcerated z Other income. List type and amount: 9 Total other income. Add lines 8a through 8z. \begin{tabular}{|c|c|c|c|} \hline . . & & 1 & \\ \hline & & 3 & \\ \hline . & . & 4 & \\ \hline tach S & & 5 & \\ \hline . & & 6 & \\ \hline & & 7 & \\ \hline 8a & & & \\ \hline 8b & & & \\ \hline 8c & o & & \\ \hline 8d & & & \\ \hline 8e & - & & \\ \hline 8f & & & \\ \hline 8g & & & \\ \hline 8h & & & \\ \hline 8i & & & \\ \hline 8j & & & \\ \hline 8k & & & \\ \hline 81 & & & \\ \hline 8m & & & \\ \hline 8n & & & \\ \hline 80 & & & \\ \hline 8p & & & \\ \hline 8q & & & \\ \hline 8r & & & \\ \hline 8s & & & \\ \hline 8t & & & \\ \hline 8u & & & \\ \hline 8z & & & \\ \hline & & 9 & \\ \hline R, or 1 & & 10 & \\ \hline \end{tabular} \begin{tabular}{llllll} 10 & Combine lines 1 through 7 and 9. Enter here and on Form & 1040,1040SR, or 1040NR, line 8 & 10 & \\ \hline For Paperwork Reduction Act Notice, see your tax return instructions. & Cat. No. 71479F & Schedule 1 (Form 1040) 2022 \end{tabular} 638 Russell Parkway Macon, GA 31207 \begin{tabular}{|c|c|c|c|} \hline & \multirow{4}{*}{\begin{tabular}{r} retum, a negligence \\ penalty or other \\ sanction may be \\ imposed on you if \\ this income is \\ taxable and the IRS \\ determines that it has \\ not been reported. \end{tabular}} \\ \hline 8 Tax-exempt interest & \multicolumn{2}{|c|}{\begin{tabular}{l} 9 Spectied pevile scaity tond \\ interest \end{tabular}} & \\ \hline 10 Market discount & \multicolumn{2}{|c|}{11 Bond premium } & \\ \hline & \multicolumn{2}{|c|}{\begin{tabular}{l} 13 Bond premiam on tax-exarpt bord \\ $ \end{tabular}} & \\ \hline \multirow[t]{2}{*}{\begin{tabular}{l} 14 Tax-exampt and tax orodit \\ bond CUSiP no. \end{tabular}} & 15 State & 16 State isartifostion no. & \begin{tabular}{l} 17 State tax withheld \\ S \end{tabular} \\ \hline & & & $ \\ \hline \end{tabular} Form 1099-INT (Rev, 1-2022) (keep for your records) www ins govf Form1098NT Department of the Treasury - Intemal Revenue Service Details CORRECTED (if checked) \begin{tabular}{|c|c|c|c|c|} \hline & & & \begin{tabular}{r} Mortgage \\ Interest \\ Statement \end{tabular} \\ \hline & & & \\ \hline RECIPIENT'SLENDER'S TIN & PAYER'SBORROWEA'S TIN & & 3 Mortgase origination deto & \\ \hline \multirow[t]{2}{*}{ 23-8787878 } & \multirow[t]{2}{*}{798098526} & \$ 790,000.00 & 10/13/2014 & \\ \hline & & \begin{tabular}{l} 4hatund of overpaid \\ nterost \\ $ \end{tabular} & \begin{tabular}{l} 5 Montgage hourance \\ promiums \\ \$ \end{tabular} & \\ \hline \multicolumn{2}{|c|}{\begin{tabular}{l} PAVERSBBORROWER'S name \\ Warner and Augustine Robins \end{tabular}} & \multicolumn{2}{|c|}{\begin{tabular}{l} 6 Point paid on purchase of pencipal rosidence \\ S \end{tabular}} & \\ \hline \multicolumn{2}{|l|}{\begin{tabular}{l} Street socress (nncluoing apt.no) \\ 638 Russell Parkway \end{tabular}} & & \\ \hline & & \\ \hline \begin{tabular}{l} 9 Nomber of properties secuing the \\ mortiage \\ 1 \end{tabular} & \begin{tabular}{l} 10 Other \\ Prop tax$6,650.00 \end{tabular} & & & \\ \hline ccount number (see insinctions) & & & & \\ \hline \end{tabular} CORRECTED (if checked) \begin{tabular}{|c|c|c|c|c|c|c|c|} \hline \multirow{2}{*}{\multicolumn{2}{|c|}{\begin{tabular}{l} (Form 1040) \\ Department of the Treasury \\ Internal Revenue Senvice \end{tabular}}} & \multirow{2}{*}{\multicolumn{3}{|c|}{\begin{tabular}{l} Capital Gains and Losses \\ Attach to Form 1040, 1040-SR, or 1040-NR. \\ Go to www.irs.gov/ScheduleD for instructions and the latest information. \\ Use Form 8949 to list your transactions for lines 1b,2,3,8b,9, and 10 . \end{tabular}}} & & \multirow{2}{*}{\multicolumn{2}{|c|}{\begin{tabular}{l} OMB No. 1545-0074 \\ Altachment \\ Sequence No. 12 \end{tabular}}} \\ \hline & & & & & & & \\ \hline \multicolumn{5}{|c|}{ Name(s) shown on retum } & \multicolumn{3}{|c|}{ Your social security number } \\ \hline \multicolumn{8}{|c|}{\begin{tabular}{l} Did you dispose of any investment(s) in a qualified opportunity fund during the tax year? Yes \\ If "Yes," attach Form 8949 and see its instructions for additional requirements for reporting your gain or loss. \end{tabular}} \\ \hline \multicolumn{8}{|c|}{ Part I Short-Term Capital Gains and Losses-Generally Assets Held One Year or Less (see instructions) } \\ \hline \multicolumn{3}{|c|}{\begin{tabular}{l} See instructions for how to figure the amounts to enter on the \\ lines below. \\ This form may be easier to complete if you round off cents to \\ whole dollars. \end{tabular}} & \begin{tabular}{l} (d) \\ Proceeds \\ (sales price) \end{tabular} & \begin{tabular}{c} (e) \\ (or other basis) \end{tabular} & \multicolumn{2}{|c|}{\begin{tabular}{|c|} (g) \\ Adjustments \\ to gain or loss from \\ Form(s) 8949, Part I, \\ line 2, column (g) \end{tabular}} & \begin{tabular}{l} (h) Gain or (loss) \\ Subtract column (e) \\ from column (d) and \\ combine the result \\ with column (g) \end{tabular} \\ \hline \multicolumn{8}{|c|}{\begin{tabular}{l} 1a Totals for all short-term transactions reported on Form \\ 1099B for which basis was reported to the IRS and for \\ which you have no adjustments (see instructions). \\ However, if you choose to report all these transactions \\ on Form 8949, leave this line blank and go to line 1b. \end{tabular}} \\ \hline \multicolumn{8}{|c|}{\begin{tabular}{l} 1b Totals for all transactions reported on Form(s) 8949 with \\ Box A checked \end{tabular}} \\ \hline \multicolumn{8}{|c|}{\begin{tabular}{l} 2 Totals for all transactions reported on Form(s) 8949 with \\ Box B checked . . . . . . . . . . . . . . . . . . . . . . . \end{tabular}} \\ \hline \multicolumn{8}{|c|}{\begin{tabular}{l} 3 Totals for all transactions reported on Form(s) 8949 with \\ Box C checked \end{tabular}} \\ \hline \multicolumn{8}{|c|}{4 Short-term gain from Form 6252 and short-term gain or (loss } \\ \hline \\ \hline \multirow{2}{*}{\multicolumn{6}{|c|}{\begin{tabular}{l} 6 Short-term capital loss carryover. Enter the amount, if any, from line 8 of your Capital Loss Carryover \\ Worksheet in the instructions \\ 7 Net short-term capital gain or (loss). Combine lines la through 6 in column (h). If you have any long- \\ term capital gains or losses, go to Part II below. Otherwise, go to Part III on the back \end{tabular}}} & 6 & \\ \hline & & & & & & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|} \hline \multicolumn{2}{|r|}{\begin{tabular}{l} See instructions for how to figure the amounts to enter on the \\ lines below. \\ This form may be easier to complete if you round off cents to \\ whole dollars. \end{tabular}} & \multirow[t]{2}{*}{\begin{tabular}{l} (d) \\ Proceeds \\ (sales price) \end{tabular}} & \multirow[t]{2}{*}{\begin{tabular}{c} (e) \\ Cost \\ (or other basis) \end{tabular}} & & \multirow[t]{2}{*}{\begin{tabular}{l} (h) Gain or (loss) \\ Subtract column (e) \\ from column (d) and \\ combine the result \\ with column (g) \end{tabular}} \\ \hline \multicolumn{2}{|r|}{\begin{tabular}{l} 8a Totals for all long-term transactions reported on Form \\ 1099B for which basis was reported to the IRS and for \\ which you have no adjustments (see instructions). \\ However, if you choose to report all these transactions \\ on Form 8949, leave this line blank and go to line 8b. \end{tabular}} & & & & & \\ \hline \multicolumn{7}{|c|}{\begin{tabular}{l} 8b Totals for all transactions reported on Form(s) 8949 with \\ Box D checked \end{tabular}} \\ \hline \multicolumn{7}{|c|}{\begin{tabular}{l} 9 Totals for all transactions reported on Form(s) 8949 with \\ Box E checked \end{tabular}} \\ \hline \multicolumn{7}{|c|}{\begin{tabular}{l} 10 Totals for all transactions reported on Form(s) 8949 with \\ Box F checked. . . . . . . . . . . . . . . . . . . . \end{tabular}} \\ \hline \multirow[t]{2}{*}{11} & \multirow{2}{*}{\multicolumn{4}{|c|}{\begin{tabular}{l} Gain from Form 4797 , Part I; long-term gain from Forms 2439 and 6252 ; and long-term gain or (loss) \\ from Forms 4684,6781 , and 8824 \\ Net long-term gain or (loss) from partnerships, S corporations, estates, and trusts from Schedule(s) K-1 \end{tabular}}} & 11 & \\ \hline & & & & & 12 & \\ \hline 13 & Capital gain distributions. See the instructions ... . & ... & .... . & .... & 13 & \\ \hline 14 & \multicolumn{3}{|c|}{ Long-term capital loss carryover. Enter the amount, if any, from line 13 of your Capital Loss Carryover } & Carryover & 14 & \\ \hline 15 & \begin{tabular}{l} Net long-term capital gain or (loss). Combine lines 8 a \\ on the back. \end{tabular} & hrough 14 in & umn (h). Then, & o to Part III & 15 & \\ \hline \end{tabular} For Paperwork Reduction Act Notice, see your tax return instructions. Schedule D (Form 1040) 2022