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Father and Son Playing

Jerry (SSN: 111-01-XXXX DOB: 05/22/1975) and Susan Wilson (SSN: 111-02-XXXX DOB: 07/29/1976) are married and will file a joint return. Jerry driver's license, FL 123456789 date issued 01/01/2017 expiring 01/01/2024. Susan driver's license, FL 234567891 date issued 01/01/2017 expiring 01/01/2024.


Susan's daughters, Mary Nelson (SSN: 111-03-XXXX DOB: 10/12/2007) and Harriet Nelson (SSN: 111-04-XXXX DOB 12/06/2002), lived with them all year. Harriet, who is not a student, worked as a salesclerk and earned $5,700 which she spent on clothes. She has no other income and neither girl provided more than half of her own support. 

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Jerry is unemployed and had no earned income during the year. Susan worked as an accounting clerk. Form W-2 was received. 


The Wilsons' only other income was $9. 75 in interest from their savings account at First Bank. No Form 1099-INT was received for this amount. 


They did not itemize last year. 

Practice Scenario #1

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