Question

John and Sandy Ferguson got married eight years ago and have a seven-year-old daughter, Samantha. In 2018, John worked as a computer technician at a local university earning a salary of $154,000, and Sandy worked part-time as a receptionist for a law firm earning a salary of $31,000. John also does some Web design work on the side and reported revenues of $6,000 and associated expenses of $1,750. The Fergusons received $1,200 in qualified dividends and a $300 refund of their state income taxes. The Fergusons always itemize their deductions and their itemized deductions were well over the standard deduction amount last year. The Fergusons had qualifying insurance for purposes of the Affordable Care Act (ACA). Use Exhibit 8-9,Tax Rate Schedule, Dividends and Capital Gains Tax Rates for reference.

The Fergusons reported making the following payments during the year:

• State income taxes of $4,900. Federal tax withholding of $21,000.
• Alimony payments to John’s former wife of $11,000 (divorced in 2014).
• Child support payments for John’s child with his former wife of $4,300.
• $12,400 of real property taxes.
• Sandy was reimbursed $700 for employee business expenses she incurred. She was required to provide documentation for her expenses to her employer.
• $3,600 to Kid Care day care center for Samantha’s care while John and Sandy worked.
• $16,000 interest on their home mortgage ($400,000 acquisition debt).
• $3,300 interest on a $44,000 home-equity loan. They used the loan to pay for a family vacation and new car.
• $16,000 cash charitable contributions to qualified charities.
• Donation of used furniture to Goodwill. The furniture had a fair market value of $600 and cost $3,000.

a. What is the Fergusons' 2018 federal income taxes payable or refund, including any self-employment tax and AMT, if applicable? (Round your intermediate computations to the nearest whole dollar amount.)

[_______][_______]

Answer 1

Fergusons 2018 federal income taxes are $19,403. The Net refund is $1,597.

Child support payments have not been included as they are never deductible. Only Alimony payments are deductible.

Interest on home equity loan is not deductible as it is used for personal purposes.

I've filled in all the respective forms with the information available. See below for all the support.

2018 Deprtment of the Terry-itend Revenue Sơwe U.S. Individual Income Tax Retum No. 545-0074 Married Married f Head of household Your our first name JOHN l security number Last name ERGUSON 048 84 7294 Your standard deduction: if joint return, spouse's frst name and initial SANDY Someone can claim you asa You were born before You are blind 1954 Spouse's social security number Last name 123 34 3232 ERGUSON Someone can claim your spouse as a dependent L | Spouse was born before January 2, 1954 s blind return or you were dual-status alien Home address (number and street). If you have a P.0. box, see instructions. 257 1ST STREET City, town or post office, state, and ZIP code. If you have a foreign address, attach Schedule 8. MELROSE, IL 60126 Dependents (see instructions (1) First name SAMANTHA FERGUSON Apt. no. Presidential Election Campaig 4007N eet) If more than four dependents, see inst and here 2) Socal secunty nube3 Relabonchp to you Child tax cedr Credt tor otha dependents Last name 323-22-3223 DAUGHTER Sign Here Jont return? corect. 과d complete. Ded11ion of prepardoter than t parr)匕ba ed on all mtrnt on of which pepaƠ hz ay nodedge. te R3 sat you an dentty Protecbon PIN enter t here he R3 zent you an deuty Your occupabon OMPUTER TECHNICIAN Keep a capy a your record ECEPTIONIST Paid Prepare Use Only Firms ENN Check if Phone no. LHA For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions. Formn 1040 2018)

048-84-7294 Form 1040020า80 JOHN & SANDY FERGUSON Page 2 185.000 Wages, salaries, tips, etc. Attach Form(s) W-2 Tax-exempt interest 1 b Taable interest 2a 200. b Ordinary dividends 200 W-2 Also attach 3a Qualiied dividends Fom)2 and 4 IRAs, pensions b Taable amount and annuities bTaxable amounIt 5a Social security benefits 6 Total income. Add lines 1 through 5. Add any amount from Schedule 1, ine 22 7 Adjusted gross income. If you have no ad ustments to income, enter the amount from line 8,otherwise, 4,250.6 190.450 179,393 subtract Schedule 1, line 38, from line 8 Deducton far Single ar mmed 8 Standard deduction or itemized deductions (from Schedule A $12,000 Maied hing 10 Taxable income. Subtract lines 8 and 9 from line 7. If zero or less, enter-0- Qualified business income deduction (see instructions) 136.793 n 11 Tax 21,889.ay tont 1LI8814 2Џ4972 3 21,889 b Add any amount from Schedule 2 and check here 2,600. 9,289. 114 9,403. 12 a ddr othe depedent 2.000 13 Subtract line 12 from ine 11. If zero or less, enter -o b Add any mount tom Sch 3nd chehre you checked 14 Other taxes. Attach Schedule 4 Total tax. Add lines 13 and 14 15 21,000 ncrucbons. 16 Federal income tax withheld from Forms W-2 and 1099 17 Retndable cred aElC (pe nt Add any amount from Schedule 5 21,000 597 18 Add lines 18 and 17. These are your total 19 If line 18 is more than line 15, subtract ine 15 from ine 18. This is the amount you overpaid 20 a Amount of line 19 you want refunded to you. If Formm 8888 is attached, check here Savings Drect dpot?bRouting number See inctiucbonad Account number Amount You 22 Amount you owe. Subtact line 18 from line 15. For details on how to pay, see instructions Go to www.irs.govlForm1040 for instructions and the latest information 21 Amount of line 19 you want apolied to your 2019 estimated tax 23 Estimated tax Form 1040 (2018

OMB No. 1545-0074 Additional Income and Adjustments to Income 2018 Attsch to Form 1040. Sequence lto 01 Your social security number orm 1040 for instructions and the latest informstion. 48-84-7294 JOHN &SANDY FERGUSON Additional 1-9b Reserved Income 10 Taxable refunds, credits, or offisets of state and local income taxes 11 Alimony received 12 Business income or (loss). Attach Schedule C or C-EZ 13 Capital gain or (loss Attach Schedule D if required if not required, check here 14 Other gains or losses). Attach Form 4797 15a Reserved 18a Reserved 17 Rental real estate, royalties, partnerships, S corporations, trusts, etc. Attach Schedule E 18 Farm income or (loss). Attach Schedule F 19 Unemployment compensation 20a Reserved 21 Oher income. List type and amount 22 Combine the amounts in the far right column.If you don't have any adjustments to 4.250 income, enter here and include on Form 1040, ine 6. Otherwise, go to line 23 Educator expenses Certain business expenses of reservists, performing artists, and fee basis govermment Officials. Attach Form 2108 Adjustments to Income 23 24 25 Healtn savings account deduction. Attach Form 8889 28 Moving expenses for members of the Armed Forces. Attach Form 3803 57 27 Deductble part of self-employment tax. Attach Schedule SE 28 Self-employed SEP. SIMPLE, and qualified plans 2 Self-employed health insurance deduction 30 Penalty on earty wihd awal of savings 31a Alimony paid Recipient's SSN 32 IRA deduction 33 Studient loan interest deduction 34 Reserved 35 Reserved 11,057 Schedule 1 (Form 1040) 2018 LHA For Paperwork Reduction Act Notice, see your tax return instructions.

SCHEDULE 3 (Form 1040) Department of the Treacury OMB No. 1545-0074 Nonrefundable Credits 2018 Attsch to Form 1040. Go to www.irs orm 1040 for instructions and the latest informstion. Seqence to Namels) shown on Form 1040 JOHN &SANDY FERGUSON Nonrefundable 48 Foreign tax credit. Attach Form 1118 if required Credits Your social security number 48-84-7294 48 49 50 600 49 Credit for child and dependent care expenses. Attach Form 2441 50 Education credits from Form 8883, ine 19 51 Retrement savings contibutions credit. Attach Form 8880 52 Reserved 53 Residential energy credit. Attach Form 5895 54 Other creats from Form all3800 bll8801 c 55 Add the amounts in the far r 52 54 600. Schedule 3 (Form 1040) 2018 column. Enter here and include on Form 1040, line 12 LHA For Paperwork Reduction Act Notice, see your tax return instructions.

SCHEDULE 4 OMB No. 1545-0074 Other Taxes 2018 Attsch to Form 1040. Go to www.irs for instructions and the latest informstion. ntemal Revenue Namels) shown on Form 1040 JOHN &SANDY FERGUSON Other Taxes Your social security number 48-84-7294 57 Self-employment tax. Attach Schedule SE 58 Unreported social security and Medicare tax from: 59 Additional tax on IRAs, other qualifed retrement plans, and other tax-favored Form 4137 b 8018 accounts. Attach Form 5329 i required Household employment taxes. Attach Scheaule H Repayment of frst-time homebuyer credit from Form 5405. Attach Form 5405 i 60 a b 61 Heatn care indidual responsibility lsee instructions) 62 Taxes from a Form 8959 bForm 8880 81 CInstructions, enter codes 83 Section 985 net tax liability instalment from Form 83 Add the amounts in the far right column. These are your total other taxes. Enter here and on Form 1 64 114 Schedule 4 (Form 1040) 2018 LHA For Paperwork Reduction Act Notice, see your tax return instructions.

Itemized Deductions OMB to. 1545-0074 SCHEDULE A (Form 1040) 2018 Go to www.irs.gov/ScheduleA for instructions and the latest information. Attsch to Form 1040. Department of the Treazry nend Revenue Sawce· (99, | Namat) shown on Form 104D Cautiorc If you are camng a net qu ared dater oss on Form 4684, see te nstructions tor ie 16. Sequencelo Your social security number JOHN &SANDY FERGUSON 048 84 7294 Caution: Do not include expenses reimbursed or paid by otherS. 1 Medical and dental expenses (see instuctions 2 Enter amount from Form 1040, ine 7 and Expenses 3 Multiply line 2 by 7.56(0.075) Subtract ine 3 from ine 1. I line 3 is more than ine 1, enter-o- State and local taxes. Taxes You Paid 5 a State and local income taxes or general sales taxes. You may include either income taxes or general sales taxes on line 5a, but not boh. If you elect to include general sales taxes instead of income taxes, check this box 4,900 5a 5b 12,400. 5c 5d b State and local real estate taxes (see instructions) c State and local personal property taxes d Add ines 5a through 5c e Enter the smaller of line 5d or $10,000 ($5,000 if married filing 17,300. se10.000 8 Other taxes. List type and amount 7 10,000. 7 Add ines 5e and 8 Interest You 8 Home mortgage interest and points. f you didnt use all of your Paid home mortgage loan(s) to buy, build, or improve your home, see instructions and check this box mortgage interest Home 1088 a Home mortgage interest and points reported to you on Form deducton may be limited Eee 16,000 b Home mortgage interest not reported to you on Form 1098. If paid to the person from whom you bougnt the home, see instructions and show that person's name, identifying no., and 8b c Points not reported to you on Form 1098. See instructions for special rules d Reserved e Add ines 8a through 8c 8e 16,000. Investment interest. Attach Form 4952 if required. See 9 10 16,000. 10 Add ines 8e and 9 Gifts to 11 Gifts by cash or check. If you made any gift of $250 or more, 11 16,000 12 Other than by cash or check. If any git of $250 or more, see 600 gft and gota benetit for t, ee nstructons. 13 carryover from prior year instructions. You must attach Form 8283 if over $500 12 13 14 16,600 14 Casualty and 15 Casualty and theft loss(es) from a federally declared disaster (other than net qualified Theft Losses disaster losses). Attach Form 4884 and enter the amount from ine 18 of that form. See 15 Other 16 Other-from Est in instructions List type and amount 16 Total ltemized Deductions 18 you elect to itemize deductions even though they are less than your standard Add the amounts in the far right column for lines 4 through 16. Also, enter this amount on Form 1040, line 8 17 17 42,600 LHA s19501 11-2-1s For Paperwork Reduction Act Notice, see the Instructions for Form 1040 Schedule A (Form 1040) 2018

SCHEDULE B (Form 1040) Department of the Treazry OMB o. 1545-0074 Interest and ordinary Dividends Go to www.irs.gov/scheduleB for instructions and the latest information. Attsch to Form 1040. Sequence No. 08 JOHN &SANDY FERGUSON Part I 048 84 7294 Amount List name of payer. If any interest is from a seller-financed mortgage and the buyer used the property as a personal residence, see the instructions and list this interest first. Also, show that buyer's social security number and adcress 1 Interest Note: If you received a Form 1088-INT Form 1099-OID, or substiturte statement from a brokerage firm, list the Erm's name as the payer and enter the total interest shown on that form. Add the amounts on line1 Excludable interest on sies EE and I U.S. savings bonds issued after 1989. Attach Form 8815 Subtract ine 3 from line 2. Enter the result here and on Form 1040, line 2b 2 3 4 If line 4 is over $1,500, you must List name of payer ABC e Part IIl Part II 5 , 200 Ordinary Dividends Note: If you received a Form 1088-DN or substitte statement from a brokerage firm, list the Erm's name as the payer and enter the ordinary dividends shown on that form. 200 6 Add the amounts on ine 5. Enter the total here and on Form 1040, line 3b Note: If line 8 is over $1,500, you must You must complete this part if you (a) had over $1,500 of taxable interest or ordinary dividends, (b) had a Part III Part III Foreign and Yes No account; or (c) received a distribution from, or were a of, or a tansferor to, a ust 7a At any time auing 2018, did you have a financial interest in or signature authority over a financial account (such as a banik account, securities account, or brokerage account located in a foreign country? See insructions If "Yes, are you required to file FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR to report that financial interest or signature authority? See FnCEN Fom 114 and its instuctions for fiing requirements and exceptions to those requirements Ifyou are required to file FnCEN Form 114, enter the name of the foreign country where the financial account is located Trusts b 8 During 2018, did you receive a distrbution from, or were you the grantor of, or transferor to, a foreign trust? have to file Form 3520. S LHA For Paperwork Reduction Act Notice, see your tax return instructions. Schedule B (Form 1040) 2018

Profit or Loss From Business Sole Proprietorship) Go to www.irs.gov/ScheduleC for instructions and the latest information. 2018 (Form 1040) Department of the Treacury Attach to Form 1040, 1040NR, or 1041; partnerships g must file Form 1065 hne of proie Socal zecirnity nuntbe (B0 JOHN FERGUSON A Principal business or profession, including product or service (see instruction:s) C Business name. If no separate business name, leave blank. WEB DESIGN address (including suite or room no.) town or and Z P code F Accounting method (1)L Cash (2)LIAcarual (3)L0ther(specify) G Did you "materially participate" in the operation of this business during 2018? าเ0,' see instructions for limit on losses H If you started or auired this business during 2018, check here IDid you make any payments in 2018 that would require you to file Form(s) 1099? (see instructions) J If "Yes," did you or will you file r PartI Income 1 Gross receipts or sales. See instructions for line 1 and check the box if this income was reported to you on Form W-2 X YesNo Yes No No Forms 1099? 6,000. and the 'Statutory emplayee' bax on that form was checked 2 Returms and allowances 3 Subtract ine 2 from line 1 4 Cost of goods sold (from line 42) 5 Gross profit. Subtract line 4 from line 3 6 Other income, including federal and state gasoline or fuel tax credit or refund (see instructions) 7 Gross income. Add lines 5 and 6,000. 6,000. II E ses. Enter ex for business use of r home 18 Office expense 19 Pension and profit-sharing plans 20 Rent or lease (see instructions): on line 30 9 Car and truck epenses see instructions) Commissions and fees Contract labor (see instructions) Depletion Depreciation and section 179 expense deduction (not included in Part Il) (see instructions) Employee benefit programs (other han on line 19) a Vehicles, machinery, and equpment 10 11 12 13 20a b Other business property 21 Repairs and maintenance 22 Supplies (not included in Part III) 23 xes and icenses 24 Travel and meals 20b 12 a Travel b Deductible meals (see 14 15 nsurance (other than health) 16 Interest (see instructions) 5 Utilities 26 Wages (less employment credits) 27 a Other expenses (from line 48) Mortgage (paid to banks, etc.) Other a b 16a and b Reserved for future use 27b 17 750 4,250. 28 Total expenses before expenses for business use of home. Add lines 8 through 27a 29 Tentative profit or (loss). Subtact line 28 from line 7 30 Expenses for business use of your home. Do not report these expenses elsewhere. Attach Form 8829 unless using the simplified method (see instructions). Simplified method filers only: enter the total square footage of (a) your home and (b) the part of your home used for business: Use the Simplified Method Worksheet in the intructions to figure the amount to enter on line 30 Net profit or (loss). Subtract line 30 from line 29. If a profit, enter on both Schedule 1 (Form 1040), line 12 (or Form 1040NR, line 13) and on Schedule SE, line 2. (If you checked the box on line 1, see instructions). Estates and trusts, enter on Form 1041, line 3. If a loss, you must go to line 32. If you have a loss, check the box that describes your investment in this activity (see instuctions). If you checked 32a, enter the loss on both Schedule 1 (Form 1040), line 12 (or Form 1040NR, line 13) and on Schedule SE, line 2. (If you checked the box on line 1, see the line 31 instructions). Estates and trusts, enter on Form 1041, line 3. e If you checked 32b, you must attach Form 6198. Your oss may be limited. For Paperwork Reduction Act Notice, see the separate instructions. 31 4,250 31 32 Schedule G (Form 1040) 2018 LHA

Schedule SE (Form 1 2018 Ataoment Sequence ho Tr Name of person with self-employment income (as shown on Form 1040 or Form 1040NR)Social security number of JOHN FERGUSON Section B Long ScheduleS Parti Self-Employment Tax Note: If your only income subject to self employment tax is church employee income, see instuctions. Also seeinstructions for the definition of church empkoyee income. 048 84 7294 f you are a minister, member of a religious order, or Christian Science practitioner more of other net earnings from seifemployment, check here and continue with Parti Net farm profit or (oss from Schedule F, line 34, and farm partherships, Schedule K-1 (Form 1085). box 14, code A. Note Skip ines 1a and 1b if you use the farm optional method (see instructions) and you filed Form 4381, but you had $400 or A 1a b f you received social security retirement or disability benefits, enter the amount of Conservation Reserve 1b Program payments included on Schedule F. line 4b, or listed on Schedule K-1 (Form 1085), box 20, code AH . 2 Net profit or (loss) from Schedule C, line 31; Schedule C-EZ, line 3 Schedule K-1 (Form 1085), box 14, code A other than farmingi: and Schedule K-1 Form 10e5-B), box 9, code J1. Ministers and members of religious orders, see instuctions for types of income to report on this ine. See instructions for other income to report. Note: skip tnis ine if you use the nonfam optional method (see instructions) SEESTATEMENT3 Combine lines 1a, 1b, and 2 lf line 3 is more than zero, multiply ine 3 by 92.35% (0.9235). Otherwise, enter amount tom ine 3 Note: If line 4a is less than $400 due to Conservation Reserve Program payments on line 1b, see instructions. 2 4,250 4,250 3.925 3 4 a b f you elect one or both of the optional methods, enter the total of lines 15 and 17 here c combine lines 4a and 4b.忏less than $400, stop; you don't owe selfemployment tax. Exception: 3,925 If less than $400 and you had church employee income, enter o and continue 5a Enter your church employee income from Form W-2. 3ee instructions for definition of church employee income 5a b Mutiply line 5a by 92.3596 (0.8235). If less than $100, enter o 8 Add lines 4c and 5b 7 Maximum amount of combined wages and self-employment eamings sDject to social security tax or 3.925 128,400.00 the 8.296 portion of the 7.8596 rairoad retirement tier 1) tax for 2018 8a Total social security wages and tips (total of boxes 3 and 7 on Form s) W2) and ra road retirement ier 1) compensation. f $128,400 or more, skip 128,400 ines 8b through 10, and go to line 11 b Unreported tips subject to social security tax (from Form 4137, ine 10) c Wages subject to social security tax (from Form 8919, ine 10) d Add lines 8a, 8b, and 8c 8d 9 Subtract line 8d from line 7. If zero or less, enter o here and on line 10 and go to line 11 10 Multiply the smaller of ine 8 or ine9 by 12.496 (0.124) 11 Multiply line 6 by 2.996 (0.028) 12 Self-employment tax. Add lines 10 and 11. Enter here and on Schedule 4 (Form 1040), line 10 114 57, or Form 1040NR, line 55 Deduction for one-half of self-employment tax. Multiply line 12 by 50% (0.50). Enter the result here and on Schedule 1 (Form 13 7 line 27, or Form 1040NR, line Part Il Optional Methods To Figure Net Eamings (see instructions) Farm Optional Method. You may use this method only if (a) your gross farm income' wasnt more than $7,820, or (D) your net farm profits were less than $5,717 14 Maximum income for optional methods 15 Enter the smaller of: two-thirds (2/3) of gross farm income not less than zero) or $5,280. Also include this amount on ine 4b above Nonfarm Optional Method. You may use this method only i (a) your net nonfarm profits 3 were less than $5,717 and also less than 72.18996 of your gross nonfarm income, 4and (b) you had net eamings from self-employment of at least $400 in 2 of the prior 3 years. Caution: You may use this method no more than five times. 18 Subtract line 15 from line 14 17 Enter the smaller of: two-thirds (23 of gross nonfarm income not less than zero) or the amount on line 18. Also include this amount on line 4b above 1 From Sch. F, line 9, and Sch. K-1 (Form 1065), box 14, code B. 2 From Sch. F, line 34, and Sch. K-1 (Form 1085), bax 14, code A- minus the 3 From Sch. C ' line 31; SchL CEI, line 3; Sch. K-1 (Form 1085), box 14, code A; and Sch. K-1 (Form 1085-B), bax 9, code J1. amount you would have entered on line b had you not used the optional From Sch. G, line 7, Sch. G-EZ, line 1, Sch. K-1 (Form 1085), bax 14, code C, and Sch. K-1 (Form 1085-B), box 9, code J2. Schedule SE (Form 1040) 2018

Child and Dependent Care Expenses 2441 2018 Form Attsch to Form 1040 or Form 1040NR. Go to www.irs.gov/Form2441 for instructions and the latest information Department of the Treacury Intemal Revenue Sơwce (99 to 21 Your social security number Namels) shown on retum JOHN &SANDY FERGUSON You cannot claim a credit for child and dependent care expenses if your filng status is married filing separately unless you meet the requirements listed in the instructions under "Married Persons Filing Separately." f you meet these requirements, check this box 048 84 7294 PartI Persons or Organizations Who Provided the Care - You must complete this part. f you have more than two care providers, see the instructions.) (b) Address number, street, apt. no., city, state, and ZiP code) (C) Identifying number (SSN or EIN) 1 (a) Care provider's d) Amount paid NoComplete ony Part ll below. YesComplete Part Ill on page 2 next. Did you receive dependent care benefits? Caution: If the care was provided in your home, you may owe employment taxes. For details, see the instuctions for Schedule 4 (Form 1040, line 60a or Form 1040NR, line 59a. Part IICredit for Child and Dependent Care Expenses 2 nformation about your qualifying person(5)· lf you have more than two qualifying persons, see the instructions. b) Qualitying person's e dualfied expenses you social security number in18 t (a) Qualitying person's name First 323-22-3223 SAMANTHA RGUSON 3,600. 3 Add the amounts in column (c) of ine 2. Don't enter more than $3,000 for one qualifying person or $8,000 3,000. for two or more persons. If you completed Part lll, enter the amount from line 31 4 Enter your earned income. See instructions 5 If married filing jointly, enter your spouse's eamed income ff you or your spouse was a student or was 31,000 disabled, see the instructions); all others, enter the amount from line 4 3,000. 6 Enter the smallest of ine 3, 4, or5 7 Enter the amount from Form 1040, line 7: or Form 179,393 1040NR, line 38 8 Enter on line 8 the decimal amount shown below that applies to the amount on ine7 If line 7 is If line 7 is But not But not $0- 15,000 15,000 17,000 17,000 19,000 19,000-21,000 21,000-23,000 23,000 -25,000 25,000-27,000 27,000-29,000 $29,000-31,000 31,000-33,000 33,000-35,000 35,000 37,000 37,000-39,000 39,000 41,000 41,000 43,000 43,000 No imit 35 34 32 30 20 25 20 9 Multiply line 8 by the decimal amount on line 8. If you paid 2017 expenses in 2018, see 10 Tax liability imit. Enter the amount from the Credit Lmit Worksheet 11 Credit for child and dependent care expenses. Enter the smaller of ine 9 or ine 10 LHA For Paperwork Reduction Act Notice, see your tax return instructions. 600 the instructions 21,889 STATEMENT 4 in the instructions 600. here and on Schedule 3 line 49, or Form 1040NR, line 47 Form 2441 (2018)

Noncash Charitable Contributions Attach to your tax return if you claimed a total deduction Form 8283 Rev. Decembe 3014) Deprtment of the Trezary OMB. No. 1545-0908 of over $500 for all contributed property sequenceo. 155 Identifying number Information about Form 8283 and its separate instructions is at www. teal Revenue Service ) shown on your income tax return 048-84-7294 JOHN &SANDY FERGUSON Note. Figure the amount of your contrbution deduction before Section A. Domated Property of $5,000 or Less and Publicly Traded Securities - List in this section only items (or groups of similar items)for which you Part I this form. See your tax return instructions. claimed a deduction of $5,000 or less. Also list publicly traded securities even if the deduction is more than $5,000 (see instructions). Information on Donated Property - If you need more space, attach a statement. of donated property a) Name and address of the t aonated propaty isa vehicle, aheck the box. Ao ODWILL ITURE to (1) Method uted todaueme te far (h)Fee mnet vale edboatơ 12/31/18 12/15 URCHASE 3,000 600 IFT SHOP VALUE Partial Interests and Restricted Use Property Complete ines 2a through 2e if you gave less than an entire interest in a property listed in Part I. Complete ines 3a through 3c if conditions were placed on a contribution listed in Partalso attach the required statement (see instructions). 2 a Enter the letter from Part Ithat identifies the property for which you gave less than an entire interest If Part Il applies to more than one property, attach a separate statement. b Total amount claimed as a deduction for the property listed in Part (1) For this tax year 2) For any prior tax years c Name and address of each organization to which any such contribtion was made in a prior year (complete only if different from the donee organization above: Name of chatt le ơ5nabon (donee) aty σ town,state,and ZP code d For tangible property, enter the place where the property is located or kept e Name of any person, other than the donee organization, having actual possession of the property Yes No 3 a s there a restriction, either tenporary or permanent, on the donees right to use or dispose of the donated property? b Did you give to anyone (other than the donee organication or another organization participating with the donee organization in cooperative fundraising) the right to the income from the donated property or to the possession of the property, including the right to vote donated securities, to acquire the propety by purchase or otherwise, or to designate the person having such income, possession, or right to acqure Is there a restriction limiting the donated ty for a particular use? c For Paperwork Reduction Act Notice, see separate instructions. LHA Form 8283 (Rev. 12-2014) 1 04-01-T