Practice Scenario #3

Dan Collins (SSN: 333-01-XXXX DOB: 10/15/1985)  wife, Tracy, died on 10/20/2021, leaving Dan to support their child, Henry (SSN: 333-02-XXXX DOB: 10/23/2008) 
Dan is a supervisor who worked two part-time jobs on the weekend. 

Dana Williams watches Henry after school in her home while Dan works. He paid her $3,725 in 2022. Dana lives at 55 Croatan Highway in Palmetto, FL 34221 and her SSN is 333-03-XXXX. 

During 2022, Dan received a $325 state tax refund from his 2022 North Carolina tax return.  He did not itemize deductions on his federal return in 2021.