IRS advanced scenarios taxes

Those advanced scenarios 7,8,9 are from

https://www.irs.gov/pub/irs-pdf/f6744.pdf

pages 75-110 have all the information needed. We are using taxslayer VITA software, I have already inputted everything in TaxSlayer and I provided the PDFs of them completed to assist you

Describe the tools and procedures used to prepare an accurate tax return according to VITA for each scenario.Tools include software and VITA-specific documentation that allow you to prepare a tax return.
Describe the steps of the intake and review process used for each scenario. Include the following:Differentiate the VITA tax return process from the non-VITA tax return process.Outline the quality review process in detail.
Describe how to input information into VITA tax software for each scenario. Consider the following:ValueAccuracySpeedReal-time updates to laws, regulations, and the codificationReportingResearch
Explain how a correct tax liability is obtained using the VITA tax software in each scenario. Consider the following:Total Tax line-item amount on Form 1040Tax tablesCorrect input of dataFiling statusIntake sheet validationAccuracy

PRACTICE LAB
15 PRACTICE LAB WAY
WASHINGTON DC 20005
(202) 202-2022
[

]
[MATTHEW MONROE BASEL SUKKAR &
]
[REBECCA MONROE BASEL SUKKAR
]
[135 DISCOVER AVENUE
]
[MERRIMACK NH 03054
]
[(603) 275-6260
]

[
]
Preparer No.: 995
Client No. : XXX-XX-0001
Invoice Date: 03/27/2024
INVOICE

[
ßßßßßßßßßßßßßßßßßßßßßßßßßßßßßßßßßßßßßßßßßßßßßßßßßßßßßßßßßßßßßßßßßßßßßßßß
[
[
Description
Amount
[
ßßßßßßßßßßßßßßßßßßßßßßßßßßßßßßßßßßßßßßßßßßßßßßßßßßßßßßßßßßßßßßßßßßßßßßßß
[
[
[

[
[
ßßßßßßßßßßßßßßßßßßßßßßßßßßßßßßßßßßßßßßßßßßßßßßßßßßßßßßßßßßßßßßßßßßßßßßßß
[
[
ÞÞÞÞÞÞÞÞÞÞÞÞÞÞÞÞ[
[PREPARATION OF 2023 FEDERAL/STATE FORMS & WORKSHEETS:
[
ÞÞÞÞÞÞÞÞÞÞÞÞÞÞÞÞ[
[
[
ÞÞÞÞÞÞÞÞÞÞÞÞÞÞÞÞ[
[FORM 1040-SR (TAX RETURN FOR SENIORS)
[
ÞÞÞÞÞÞÞÞÞÞÞÞÞÞÞÞ[
[FORM 1040 SCHEDULE 1 (ADDITIONAL INCOME AND ADJUSTMENTS)
[
ÞÞÞÞÞÞÞÞÞÞÞÞÞÞÞÞ[
[FORM 1040 SCHEDULE 3 (ADDITIONAL CREDITS AND PAYMENTS)
[
ÞÞÞÞÞÞÞÞÞÞÞÞÞÞÞÞ[
[FORM W-2 (WAGES AND TAX)
[
ÞÞÞÞÞÞÞÞÞÞÞÞÞÞÞÞ[
[FORM 1099-C (CANCELLATION OF DEBT)
[
ÞÞÞÞÞÞÞÞÞÞÞÞÞÞÞÞ[
[FORM 1099-R (RETIREMENT DISTRIBUTIONS)
[
ÞÞÞÞÞÞÞÞÞÞÞÞÞÞÞÞ[
[SSA WORKSHEET
[
ÞÞÞÞÞÞÞÞÞÞÞÞÞÞÞÞ[
[FORM 8879 (E-FILE SIGNATURE AUTHORIZATION)
[
ÞÞÞÞÞÞÞÞÞÞÞÞÞÞÞÞ[
[FORM 8812 (QUALIFYING CHILDREN & OTHER DEPENDENTS CREDITS)
[
ÞÞÞÞÞÞÞÞÞÞÞÞÞÞÞÞ[
[FORM 8862 (CLAIM REFUNDABLE CREDITS AFTER DISALLOWANCE)
[
ÞÞÞÞÞÞÞÞÞÞÞÞÞÞÞÞ[
[FORM 8863 (EDUCATION CREDIT)
[
ÞÞÞÞÞÞÞÞÞÞÞÞÞÞÞÞ[
[NH STATE RESIDENT RETURN
[
ÞÞÞÞÞÞÞÞÞÞÞÞÞÞÞÞ[
[
[
ÞÞÞÞÞÞÞÞÞÞÞÞÞÞÞÞ[
[
[
ÞÞÞÞÞÞÞÞÞÞÞÞÞÞÞÞ[
[
[
ÞÞÞÞÞÞÞÞÞÞÞÞÞÞÞÞ[
[
[
ÞÞÞÞÞÞÞÞÞÞÞÞÞÞÞÞ[
[
[
ÞÞÞÞÞÞÞÞÞÞÞÞÞÞÞÞ[
[
[
ÞÞÞÞÞÞÞÞÞÞÞÞÞÞÞÞ[
[
[
ÞÞÞÞÞÞÞÞÞÞÞÞÞÞÞÞ[
[
[
ÞÞÞÞÞÞÞÞÞÞÞÞÞÞÞÞ[
[
[
ÞÞÞÞÞÞÞÞÞÞÞÞÞÞÞÞ[
[
[
ÞÞÞÞÞÞÞÞÞÞÞÞÞÞÞÞ[
[
[
ÞÞÞÞÞÞÞÞÞÞÞÞÞÞÞÞ[
[
[
ÞÞÞÞÞÞÞÞÞÞÞÞÞÞÞÞ[
[
[
ÞÞÞÞÞÞÞÞÞÞÞÞÞÞÞÞ[
[
[
ÞÞÞÞÞÞÞÞÞÞÞÞÞÞÞÞ[
[
[
ÞÞÞÞÞÞÞÞÞÞÞÞÞÞÞÞ[
[
[
ÞÞÞÞÞÞÞÞÞÞÞÞÞÞÞÞ[
[
[
ÞÞÞÞÞÞÞÞÞÞÞÞÞÞÞÞ[

[
[
ÞÞÞÞÞÞÞÞÞÞÞÞÞÞÞÞ[
[
[
[
[

[
[ Total Invoice
[
[
$0.00
[
[
[
[

[
[ Amount Paid
[
[
$0.00
[
[
[
[

[
[ Balance Due
[
[
$0.00
TAX YEAR: 2023
OFFICE : The Practice Lab
PROCESS DATE: 03/27/2024
CLIENT
SPOUSE
BIRTH DATE
BIRTH DATE
: XX/XX/1963 Age:60
: XX/XX/1954 Age:69
PREPARER
: 995
: XXX-XX-0001 MATTHEW MONROE BASEL SUKKAR
: XXX-XX-0002 REBECCA MONROE BASEL SUKKAR
ADDRESS : 135 DISCOVER AVENUE
: MERRIMACK NH 03054
Home
: (603) 275-6260
Work
:
Cell
:
STATUS : MARRIED JOINT
FED TYPE: Direct Deposit
ST TYPE : Electronic Mail
EFFECTIVE RATE: 6.97%
E-MAIL :
_____________________________________________________________________________________
DEPENDENT NAME
__________________________________________________________________________________
BIRTH DATE AGE
SSN
RELATIONSHIP
MONTHS
SAFARI MONROE BASEL SUKKAR
XX/XX/2004
19
XXX-XX-0003
DAUGHTER
12
_____________________________________________________________________________________
LISTING OF FORMS FOR THIS RETURN
________________________________
FORM 1040-SR
SCHEDULE 1
(ADDITIONAL INCOME AND ADJUSTMENTS TO INCOME)
SCHEDULE 3
(ADDITIONAL CREDITS AND PAYMENTS)
FORM W-2
FORM 1099-C
(CANCELLATION OF DEBT)
FORM SSA-1099 (SOCIAL SECURITY BENEFITS)
FORM 1099-R
(RETIREMENT DISTRIBUTIONS)
CHILD TAX CREDIT WORKSHEET
FORM 8812
(ADDITIONAL CHILD TAX CREDIT)
FORM 8862
(INFORMATION TO CLAIM EIC AFTER DISALLOWANCE)
FORM 8863
(EDUCATION CREDITS)
FORM 8879
(E-FILE SIGNATURE AUTHORIZATION)
NH STATE RETURN
_____________________________________________________________________________________
*
QUICK SUMMARY *
__________________________________________________________________________
SUMMARY
FEDERAL
NH STATE
FILING STATUS
2
2
TOTAL INCOME
75867
0
TOTAL ADJUSTMENTS
300
0
ADJUSTED GROSS INCOME
75567
-6000
DEDUCTIONS
29200
0
EXEMPTIONS
0
0
TAXABLE INCOME
46367
-6000
TAX
5125
0
CREDITS
1893
0
PAYMENTS
8418
0
REFUND
5186
0
AMOUNT DUE
0
0
CLIENT : MATTHEW MONROE BASEL SUKKAR
SPOUSE : REBECCA MONROE BASEL SUKKAR
XXX-XX-0001
XXX-XX-0002
PREPARER :
995
DATE : 03/27/2024
_____________________________________________________________________________________
* W-2 INCOME FORMS SUMMARY *
_____________________________________________________________________________________
_________________________________________________________________________________
T/S
EMPLOYER
WAGES
FED WITH
FICA MED TAX STATE WITH ST
T WESTBROOK SCHOOL DI
35353
3200
2254
527
450 NH
1.
TOTALS……
35353
3200
2254
527
450
* 1099-R INCOME FORMS SUMMARY *
_____________________________________________________________________________________
1.
_________________________________________________________________________________
[T/S]
PAYER
GROSS DIST TAXABLE AMT
FED WITH STATE WITH ST
S
RIVERSIDE ENTERPRISES
20000
20000
2000
0
TOTALS……
20000
20000
2000
0
* FORM SSA-1099 INCOME FORMS SUMMARY *
_____________________________________________________________________________________
1.
_________________________________________________________________________
[T/S]
PAYER
SSA BENEFITS
FED WITH
PREMIUMS
S
U.S.
22899
2290
1979
TOTALS……
22899
2290
1979
a Employee’s social security number
XXX-XX-0001
OMB No. 1545-0008
b Employer identification number (EIN)
1 Wages, tips, other compensation
35-7000014
2 Federal income tax withheld
35353
c Employer’s name, address, and ZIP code
3 Social security wages
WESTBROOK SCHOOL DISTRICT
244 HARVARD ST
MERRIMACK NH 03054
5 Medicare wages and tips
36353
2254
6 Medicare tax withheld
36353
Last name
Suff.
MATTHEW MONROE
BASEL SUKKAR
135 DISCOVER AVENUE
MERRIMACK NH 03054
527
7 Social security tips
8 Allocated tips
9
10 Dependent care benefits
11 Nonqualified plans
12a
d Control number
e Employee’s first name and initial
3200
4 Social security tax withheld
13
Statutory
employee
Retirement
plan
C
o
d
e
Third-party
sick pay
X
14 Other
D
1000
12b
C
o
d
e
12c
C
o
d
e
12d
C
o
d
e
f Employee’s address and ZIP code
15 State
Employer’s state ID number
NH
572000000
Form
16 State wages, tips, etc. 17 State income tax
35353
W-2 Wage and Tax Statement
18 Local wages, tips, etc. 19 Local income tax
20 Locality name
450
2023
Department of the Treasury—Internal Revenue Service
a Employee’s social security number
OMB No. 1545-0008
b Employer identification number (EIN)
1 Wages, tips, other compensation
2 Federal income tax withheld
c Employer’s name, address, and ZIP code
3 Social security wages
4 Social security tax withheld
5 Medicare wages and tips
6 Medicare tax withheld
7 Social security tips
8 Allocated tips
9
10 Dependent care benefits
11 Nonqualified plans
12a
d Control number
e Employee’s first name and initial
Last name
Suff.
13
Statutory
employee
14 Other
Retirement
plan
C
o
d
e
Third-party
sick pay
12b
C
o
d
e
12c
C
o
d
e
12d
C
o
d
e
f Employee’s address and ZIP code
15 State
Form
Employer’s state ID number
16 State wages, tips, etc. 17 State income tax
W-2 Wage and Tax Statement
18 Local wages, tips, etc. 19 Local income tax
20 Locality name
Department of the Treasury—Internal Revenue Service
CORRECTED (if checked)
PAYER’S name, street address, city or town, state or province,
country, ZIP or foreign postal code, and telephone no.
1 Gross distribution
2a Taxable amount
2023
$
Form 1099-R
$
RIVERSIDE ENTERPRISES
225 ONEIDA AVENUE
MERRIMACK NH 03054
OMB No. 1545-0119
20000
20000
2b Taxable amount
not determined
PAYER’S TIN
RECIPIENT’S TIN
22-5555555
XXX-XX-0002
Distributions From
Pensions, Annuities,
Retirement or
Profit-Sharing Plans,
IRAs, Insurance
Contracts, etc.
Total
distribution
X
3 Capital gain (included in 4 Federal income tax
withheld
box 2a)
RECIPIENT’S name
REBECCA MONROE BASEL SUKKAR
Street address (including apt. no.)
$
$
5 Employee contributions/
Designated Roth
contributions or
insurance premiums
6 Net unrealized
appreciation in
employer’s securities
$
$
IRA/
8 Other
SEP/
SIMPLE
7 Distribution
code(s)
135 DISCOVER AVENUE
2000
$
7
This information is
being furnished to
the IRS.
%
City or town, state or province, country, and ZIP or foreign postal code 9a Your percentage of total 9b Total employee contributions
distribution
15000
%$
MERRIMACK NH 03054
10 Amount allocable to IRR
within 5 years
11 1st year of desig. 12 FATCA filing 14 State tax withheld
requirement
Roth contrib.
$
$
Form 1099-R
13 Date of
payment
(keep for your records)
$
$
$
0
Account number (see instructions)
15 State/Payer’s state no. 16 State distribution
17 Local tax withheld
18 Name of locality
19 Local distribution
$
$
$
$
www.irs.gov/Form1099R
Department of the Treasury – Internal Revenue Service
CORRECTED (if checked)
PAYER’S name, street address, city or town, state or province,
country, ZIP or foreign postal code, and telephone no.
1 Gross distribution
OMB No. 1545-0119
2a Taxable amount
2023
$
Form 1099-R
$
2b Taxable amount
not determined
PAYER’S TIN
RECIPIENT’S TIN
Distributions From
Pensions, Annuities,
Retirement or
Profit-Sharing Plans,
IRAs, Insurance
Contracts, etc.
Total
distribution
3 Capital gain (included in 4 Federal income tax
withheld
box 2a)
RECIPIENT’S name
Street address (including apt. no.)
$
$
5 Employee contributions/
Designated Roth
contributions or
insurance premiums
6 Net unrealized
appreciation in
employer’s securities
$
$
7 Distribution
code(s)
IRA/
8 Other
SEP/
SIMPLE
$
This information is
being furnished to
the IRS.
%
City or town, state or province, country, and ZIP or foreign postal code 9a Your percentage of total 9b Total employee contributions
distribution
%$
10 Amount allocable to IRR
within 5 years
11 1st year of desig. 12 FATCA filing 14 State tax withheld
requirement
Roth contrib.
$
$
QNA
$
$
$
Account number (see instructions)
Form 1099-R
15 State/Payer’s state no. 16 State distribution
(keep for your records)
13 Date of
payment
17 Local tax withheld
$
$
www.irs.gov/Form1099R
18 Name of locality
19 Local distribution
$
$
Department of the Treasury – Internal Revenue Service
Form
8879
IRS e-file Signature Authorization
(Rev. January 2021)
OMB No. 1545-0074
Department of the Treasury
Internal Revenue Service
a Go to www.irs.gov/Form8879 for the latest information.
Submission Identification Number (SID)
F
a ERO must obtain and retain completed Form 8879.
Taxpayer’s name
Social security number
MATTHEW MONROE BASEL SUKKAR
XXX-XX-0001
Spouse’s social security number
Spouse’s name
REBECCA MONROE BASEL SUKKAR
Part I
Tax Return Information — Tax Year Ending December 31, 2023
Enter whole dollars only on lines 1 through 5.
Note: Form 1040-SS filers use line 4 only. Leave lines 1, 2, 3, and 5 blank.
1
Adjusted gross income . . . . . . . . . . . . . . .
2
Total tax . . . . . . . . . . . . . . . . . . . .
3
Federal income tax withheld from Form(s) W-2 and Form(s) 1099 . .
4
Amount you want refunded to you
. . . . . . . . . . .
5
Amount you owe . . . . . . . . . . . . . . . . .
Part II
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
XXX-XX-0002
(Enter year you are authorizing.)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1
2
3
4
5
75567
3232
7490
5186
Taxpayer Declaration and Signature Authorization (Be sure you get and keep a copy of your return)
Under penalties of perjury, I declare that I have examined a copy of the income tax return (original or amended) I am now authorizing, and to the best of
my knowledge and belief, it is true, correct, and complete. I further declare that the amounts in Part I above are the amounts from the income tax
return (original or amended) I am now authorizing. I consent to allow my intermediate service provider, transmitter, or electronic return originator (ERO)
to send my return to the IRS and to receive from the IRS (a) an acknowledgement of receipt or reason for rejection of the transmission, (b) the reason
for any delay in processing the return or refund, and (c) the date of any refund. If applicable, I authorize the U.S. Treasury and its designated Financial
Agent to initiate an ACH electronic funds withdrawal (direct debit) entry to the financial institution account indicated in the tax preparation software for
payment of my federal taxes owed on this return and/or a payment of estimated tax, and the financial institution to debit the entry to this account. This
authorization is to remain in full force and effect until I notify the U.S. Treasury Financial Agent to terminate the authorization. To revoke (cancel) a
payment, I must contact the U.S. Treasury Financial Agent at 1-888-353-4537. Payment cancellation requests must be received no later than 2
business days prior to the payment (settlement) date. I also authorize the financial institutions involved in the processing of the electronic payment of
taxes to receive confidential information necessary to answer inquiries and resolve issues related to the payment. I further acknowledge that the
personal identification number (PIN) below is my signature for the income tax return (original or amended) I am now authorizing and, if applicable, my
Electronic Funds Withdrawal Consent.
Taxpayer’s PIN: check one box only
X I authorize PRACTICE LAB
to enter or generate my PIN
ERO firm name
signature on the income tax return (original or amended) I am now authorizing.
1 0 0 0 1
Enter five digits, but
don’t enter all zeros
as my
I will enter my PIN as my signature on the income tax return (original or amended) I am now authorizing. Check this box only
if you are entering your own PIN and your return is filed using the Practitioner PIN method. The ERO must complete Part III
below.
Your signature a
Date a
Spouse’s PIN: check one box only
X I authorize PRACTICE LAB
03/27/2024
to enter or generate my PIN
ERO firm name
1 0 0 0 2
as my
Enter five digits, but
don’t enter all zeros
signature on the income tax return (original or amended) I am now authorizing.
I will enter my PIN as my signature on the income tax return (original or amended) I am now authorizing. Check this box only
if you are entering your own PIN and your return is filed using the Practitioner PIN method. The ERO must complete Part III
below.
Spouse’s signature a
Part III
Date a
03/27/2024
Practitioner PIN Method Returns Only—continue below
Certification and Authentication — Practitioner PIN Method Only
ERO’s EFIN/PIN. Enter your six-digit EFIN followed by your five-digit self-selected PIN.
3 6 9 2 5 8 9 8 7 6 5
Don’t enter all zeros
I certify that the above numeric entry is my PIN, which is my signature for the electronic individual income tax return (original or amended) I am now
authorized to file for tax year indicated above for the taxpayer(s) indicated above. I confirm that I am submitting this return in accordance with the
requirements of the Practitioner PIN method and Pub. 1345, Handbook for Authorized IRS e-file Providers of Individual Income Tax Returns.
ERO’s signature a
03/27/2024
ERO Must Retain This Form — See Instructions
Don’t Submit This Form to the IRS Unless Requested To Do So
For Paperwork Reduction Act Notice, see your tax return instructions. L
QNA
Date a
Form 8879 (Rev. 01-2021)
Form
1040-SR U.S. Tax Return for Seniors
2023
Department of the Treasury—Internal Revenue Service
For the year Jan. 1–Dec. 31, 2023, or other tax year beginning
OMB No. 1545-0074
, 2023, ending
IRS Use Only—Do not write or staple in this space.
, 20
See separate instructions.
Your first name and middle initial
Last name
Your social security number
MATTHEW MONROE
BASEL SUKKAR
XXX-XX-0001
If joint return, spouse’s first name and middle initial
Last name
Spouse’s social security number
REBECCA MONROE
BASEL SUKKAR
XXX-XX-0002
Home address (number and street). If you have a P.O. box, see instructions.
Apt. no.
Check here if you, or your
spouse if filing jointly, want $3
to go to this fund. Checking a
box below will not change
03054
Foreign postal code your tax or refund.
135 DISCOVER AVENUE
City, town, or post office. If you have a foreign address, also complete spaces below.
MERRIMACK
State
ZIP code
NH
Foreign country name
Presidential Election Campaign
Foreign province/state/county
X You
Filing
Status
Check only
one box.
Single x Married filing jointly (even if only one had income)
Married filing separately (MFS)
Head of household (HOH)
Qualifying surviving spouse (QSS)
If you checked the MFS box, enter the name of your spouse. If you checked the HOH or QSS box, enter the child’s
name if the qualifying person is a child but not your dependent:
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.) . . . . . . . . .
You as a dependent
Your spouse as a dependent
Standard Someone can claim:
Spouse itemizes on a separate return or you were a dual-status alien
Deduction
Digital
Assets
Age/Blindness
{ You:
Spouse:
Were born before January 2, 1959
(see instructions): (1) First name
Yes
(2) Social security number (3) Relationship to (4) Check the box if qualifies for (see instructions):
you
Child tax credit
Credit for other dependents
Last name
SAFARI MONROE BASEL SUKKAR
XXX-XX-0003
DAUGHTER
X
Income
1a Total amount from Form(s) W-2, box 1 (see instructions) . . . . . . .
1a
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.
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
Attach
Schedule B
if required.
. . . . . .
f Employer-provided adoption benefits from Form 8839, line 29
. . . .
1f
. . . . . . . . . . . . . . . . .
1g
h Other earned income (see instructions) . . . . . . . . . . . . . .
1h
g Wages from Form 8919, line 6
i
X No
Are blind
Is blind
X Was born before January 2, 1959
Dependents
If more than four
dependents, see
instructions and
check here
Spouse
Nontaxable combat pay election (see instructions)
.
35353
1i
z Add lines 1a through 1h . . . . . . . . . . . . . . . . . . . .
1z
2a Tax-exempt interest
35353
.
2a
b Taxable interest
. .
2b
3a Qualified dividends . .
3a
b Ordinary dividends .
3b
4a IRA distributions . . .
4a
b Taxable amount
. .
4b
5a Pensions and annuities
5a
b Taxable amount
. .
5b
20000
6a Social security benefits .
6a
b Taxable amount
. .
6b
19464
22899
c If you elect to use the lump-sum election method, check here (see
instructions) . . . . . . . . . . . . . . . . . . . . . . . .
For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions.
QNA
Form 1040-SR (2023)
BASEL SUKKAR
XXX-XX-0001
Page 2
Form 1040-SR (2023)
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
1050
9
Add lines 1z, 2b, 3b, 4b, 5b, 6b, 7, and 8. This is your total income . .
9
75867
10
Adjustments to income from Schedule 1, line 26 . . . . . . . . . .
10
300
11
Subtract line 10 from line 9. This is your adjusted gross income
. . .
11
Standard
Deduction 12
75567
Standard deduction or itemized deductions (from Schedule A)
. . .
12
29200
13
Qualified business income deduction from Form 8995 or Form 8995-A .
13
14
Add lines 12 and 13
. . . . . . . . . . . . . . . . . . . . .
14
29200
15
Subtract line 14 from line 11. If zero or less, enter -0-. This is your
taxable income . . . . . . . . . . . . . . . . . . . . . . .
15
46367
. . . . . . .
16
5125
17
Amount from Schedule 2, line 3 . . . . . . . . . . . . . . . . .
17
18
Add lines 16 and 17
18
5125
19
Child tax credit or credit for other dependents from Schedule 8812
. .
19
500
20
Amount from Schedule 3, line 8 . . . . . . . . . . . . . . . . .
20
1393
21
Add lines 19 and 20 . . . . . . . . . . . . . . . . . . . . . .
21
1893
22
Subtract line 21 from line 18. If zero or less, enter -0- . . . . . . . .
22
3232
23
Other taxes, including self-employment tax, from Schedule 2, line 21 . .
23
0
24
Add lines 22 and 23. This is your total tax
24
3232
25d
7490
See Standard
Deduction Chart
on the last page
of this form.
Tax and
Credits
16
Tax (see instructions). Check if any from:
1
Payments 25
Form(s) 8814
2
Form(s) 4972
3
. . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . .
Federal income tax withheld from:
FORM 1099
a Form(s) W-2 . . . . . . . . . . . . . . . . .
25a
3200
b Form(s) 1099
. . . . . . . . . . . . . . . .
25b
4290
c Other forms (see instructions) . . . . . . . . . .
25c
d Add lines 25a through 25c . . . . . . . . . . . . . . . . . . .
If you have
a qualifying
child, attach
Sch. EIC.
26
2023 estimated tax payments and amount applied from 2022 return . .
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
928
Add lines 25d, 26, and 32. These are your total payments . . . . . .
33
8418
33
. . . . . . . .
Go to www.irs.gov/Form1040SR for instructions and the latest information.
QNA
26
928
Form 1040-SR (2023)
BASEL SUKKAR
XXX-XX-0001
Page 3
Form 1040-SR (2023)
Refund 34
If line 33 is more than line 24, subtract line 24 from line 33. This is the
amount you overpaid . . . . . . . . . . . . . . . . . . . . .
34
5186
35a Amount of line 34 you want refunded to you. If Form 8888 is attached,
35a
check here . . . . . . . . . . . . . . . . . . . . . . . .
5186
b Routing number X X X X X X X X X
Direct deposit?
See
instructions.
Amount of line 34 you want applied to your 2024
estimated tax . . . . . . . . . . . . . . . .
Amount 37
You Owe
Joint return?
See instructions.
Keep a copy for
your records.
36
Estimated tax penalty (see instructions) . . . . . .
37
38
Do you want to allow another person to discuss this return with the IRS? See
instructions . . . . . . . . . . . . . . . . . . . . .
Yes. Complete below.
X No
Personal identification
Designee’s
Phone
number (PIN)
name
no.
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.
If the IRS sent you an Identity
Your signature
Date
Your occupation
Protection PIN, enter it here
(see inst.)
03/27/24 TEACHER
Spouse’s signature. If a joint return, both must sign.
Date
Spouse’s occupation
03/27/24 RETIRED
Phone no. (603)
Paid
Preparer
Use Only
Savings
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
38
Sign
Here
Checking
d Account number X X X X X X X X X X X X X X X X X
36
Third Party
Designee
c Type:
Preparer’s name
275-6260
If the IRS sent your spouse an
Identity Protection PIN, enter it here
(see inst.)
Email address
Preparer’s signature
Date
PTIN
03/27/24
S12345678
Check if:
Self-employed
Firm’s name
PRACTICE LAB
Phone no.
Firm’s address
15 PRACTICE LAB WAY WASHINGTON DC 20005
Firm’s EIN
Go to www.irs.gov/Form1040SR for instructions and the latest information.
QNA
202-202-2022
Form 1040-SR (2023)
BASEL SUKKAR
XXX-XX-0001
Page 4
Form 1040-SR (2023)
Standard Deduction Chart*
Add the number of boxes checked in the “Age/Blindness” section of Standard Deduction on page 1 . . . . .
IF your filing
status is. . .
AND the number of
boxes checked is. . .
THEN your standard
deduction is. . .
1
$15,700
2
17,550
1
$29,200
2
30,700
3
32,200
4
33,700
Qualifying
surviving spouse
1
$29,200
2
30,700
Head of
household
1
$22,650
2
24,500
1
$15,350
2
16,850
3
18,350
4
19,850
Single
Married
filing jointly
Married filing
separately**
1
* Don’t use this chart if someone can claim you (or your spouse if filing jointly) as a dependent, your spouse itemizes on a
separate return, or you were a dual-status alien. Instead, see instructions.
** You can check the boxes for your spouse if your filing status is married filing separately and your spouse had no
income, isn’t filing a return, and can’t be claimed as a dependent on another person’s return.
Go to www.irs.gov/Form1040SR for instructions and the latest information.
QNA
Form 1040-SR (2023)
SCHEDULE 1
(Form 1040)
Department of the Treasury
Internal Revenue Service
2023
Attach to Form 1040, 1040-SR, or 1040-NR.
Go to www.irs.gov/Form1040 for instructions and the latest information.
Name(s) shown on Form 1040, 1040-SR, or 1040-NR
MATTHEW MONROE & REBECCA MONROE BASEL SUKKAR
Part I
OMB No. 1545-0074
Additional Income and Adjustments to Income
Attachment
Sequence No. 01
Your social security number
XXX-XX-0001
Additional Income
1
2a
b
3
4
5
6
7
8
a
b
c
d
e
f
g
h
i
j
k
l
Taxable refunds, credits, or offsets of state and local income taxes . . . . . . . . .
1
Alimony received . . . . . . . . . . . . . . . . . . . . . . . . . . .
2a
Date of original divorce or separation agreement (see instructions):
Business income or (loss). Attach Schedule C . . . . . . . . . . . . . . . . .
3
Other gains or (losses). Attach Form 4797 . . . . . . . . . . . . . . . . . .
4
Rental real estate, royalties, partnerships, S corporations, trusts, etc. Attach Schedule E .
5
Farm income or (loss). Attach Schedule F . . . . . . . . . . . . . . . . . . .
6
Unemployment compensation . . . . . . . . . . . . . . . . . . . . . . .
7
Other income:
)
Net operating loss . . . . . . . . . . . . . . . . . . .
8a (
Gambling . . . . . . . . . . . . . . . . . . . . . .
8b
850
Cancellation of debt . . . . . . . . . . . . . . . . . .
8c
(
)
Foreign earned income exclusion from Form 2555 . . . . . . .
8d
Income from Form 8853 . . . . . . . . . . . . . . . . .
8e
Income from Form 8889 . . . . . . . . . . . . . . . . .
8f
Alaska Permanent Fund dividends . . . . . . . . . . . . .
8g
200
Jury duty pay . . . . . . . . . . . . . . . . . . . . .
8h
Prizes and awards . . . . . . . . . . . . . . . . . . .
8i
Activity not engaged in for profit income . . . . . . . . . . .
8j
Stock options . . . . . . . . . . . . . . . . . . . . .
8k
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 type and amount:
8z
9 Total other income. Add lines 8a through 8z . . . . . . . . . . . . . . . . . .
9
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
For Paperwork Reduction Act Notice, see your tax return instructions.
QNA
1050
1050
Schedule 1 (Form 1040) 2023
MATTHEW MONROE & REBECCA MONROE BASEL SUKKAR
XXX-XX-0001
Page 2
Schedule 1 (Form 1040) 2023
Part II Adjustments to Income
11
12
13
14
15
16
17
18
19a
b
c
20
21
22
23
24
a
b
c
d
e
f
g
h
i
j
k
z
25
26
QNA
Educator expenses . . . . . . . . . . . . . . . . . . . . . . . . . . .
11
Certain business expenses of reservists, performing artists, and fee-basis government
officials. Attach Form 2106 . . . . . . . . . . . . . . . . . . . . . . . .
12
Health savings account deduction. Attach Form 8889 . . . . . . . . . . . . . .
13
Moving expenses for members of the Armed Forces. Attach Form 3903 . . . . . . .
14
Deductible part of self-employment tax. Attach Schedule SE . . . . . . . . . . .
15
Self-employed SEP, SIMPLE, and qualified plans . . . . . . . . . . . . . . . .
16
Self-employed health insurance deduction . . . . . . . . . . . . . . . . . .
17
Penalty on early withdrawal of savings . . . . . . . . . . . . . . . . . . . .
18
Alimony paid . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19a
Recipient’s SSN . . . . . . . . . . . . . . . . . . . . . .
Date of original divorce or separation agreement (see instructions):
IRA deduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
20
Student loan interest deduction . . . . . . . . . . . . . . . . . . . . . .
21
22
Reserved for future use . . . . . . . . . . . . . . . . . . . . . . . . .
Archer MSA deduction . . . . . . . . . . . . . . . . . . . . . . . . .
23
Other adjustments:
Jury duty pay (see instructions) . . . . . . . . . . . . . .
24a
Deductible expenses related to income reported on line 8l from the
rental of personal property engaged in for profit . . . . . . . .
24b
Nontaxable amount of the value of Olympic and Paralympic medals
and USOC prize money reported on line 8m . . . . . . . . . .
24c
Reforestation amortization and expenses . . . . . . . . . . .
24d
Repayment of supplemental unemployment benefits under the Trade
Act of 1974 . . . . . . . . . . . . . . . . . . . . . .
24e
Contributions to section 501(c)(18)(D) pension plans . . . . . . .
24f
Contributions by certain chaplains to section 403(b) plans . . . .
24g
Attorney fees and court costs for actions involving certain unlawful
discrimination claims (see instructions) . . . . . . . . . . . .
24h
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
Housing deduction from Form 2555 . . . . . . . . . . . . .
24j
Excess deductions of section 67(e) expenses from Schedule K-1 (Form
1041) . . . . . . . . . . . . . . . . . . . . . . . .
24k
Other adjustments. List type and amount:
24z
Total other adjustments. Add lines 24a through 24z . . . . . . . . . . . . . . .
25
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
300
300
Schedule 1 (Form 1040) 2023
SCHEDULE 3
Department of the Treasury
Internal Revenue Service
OMB No. 1545-0074
Additional Credits and Payments
(Form 1040)
2023
Attach to Form 1040, 1040-SR, or 1040-NR.
Go to www.irs.gov/Form1040 for instructions and the latest information.
Name(s) shown on Form 1040, 1040-SR, or 1040-NR
Attachment
Sequence No. 03
Your social security number
MATTHEW MONROE & REBECCA MONROE BASEL SUKKAR
Part I
XXX-XX-0001
Nonrefundable Credits
1
Foreign tax credit. Attach Form 1116 if required
. . . . . . . . . . . . . .
1
2
Credit for child and dependent care expenses from Form 2441, line 11. Attach
Form 2441 . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2
3
Education credits from Form 8863, line 19 . . . . . . . . . . . . . . . . .
3
4
Retirement savings contributions credit. Attach Form 8880 . . . . . . . . . .
4
5a Residential clean energy credit from Form 5695, line 15
. . . . . . . . . . .
b Energy efficient home improvement credit from Form 5695, line 32
6
1393
5a
. . . . . .
5b
Total other nonrefundable credits. Add lines 6a through 6z . . . . . . . . . .
Add lines 1 through 4, 5a, 5b, and 7. Enter here and on Form 1040, 1040-SR, or
1040-NR, line 20 . . . . . . . . . . . . . . . . . . . . . . . . . . .
7
Other nonrefundable credits:
a General business credit. Attach Form 3800
. . . . . . . .
b Credit for prior year minimum tax. Attach Form 8801
6a
. . . .
6b
c Adoption credit. Attach Form 8839 . . . . . . . . . . . .
6c
d Credit for the elderly or disabled. Attach Schedule R . . . . .
6d
e Reserved for future use
. . . . . . . . . . . . . . . .
6e
f Clean vehicle credit. Attach Form 8936 . . . . . . . . . .
6f
g Mortgage interest credit. Attach Form 8396 . . . . . . . .
6g
h District of Columbia first-time homebuyer credit. Attach Form 8859
6h
i
Qualified electric vehicle credit. Attach Form 8834
. . . . .
6i
j
Alternative fuel vehicle refueling property credit. Attach Form 8911
6j
k Credit to holders of tax credit bonds. Attach Form 8912 . . .
6k
l
. . . . . .
6l
m Credit for previously owned clean vehicles. Attach Form 8936 .
6m
Amount on Form 8978, line 14. See instructions
z Other nonrefundable credits. List type and amount:
6z
7
8
8
1393
(continued on page 2)
For Paperwork Reduction Act Notice, see your tax return instructions.
QNA
Schedule 3 (Form 1040) 2023
MATTHEW MONROE & REBECCA MONROE BASEL SUKKAR
XXX-XX-0001
Page 2
Schedule 3 (Form 1040) 2023
Part II Other Payments and Refundable Credits
9
Net premium tax credit. Attach Form 8962 . . . . . . . . . . . . . . . . .
9
10
Amount paid with request for extension to file (see instructions) . . . . . . . .
10
11
Excess social security and tier 1 RRTA tax withheld . . . . . . . . . . . . .
11
12
Credit for federal tax on fuels. Attach Form 4136 . . . . . . . . . . . . . .
12
13
Other payments or refundable credits:
a Form 2439 . . . . . . . . . . . . . . . . . . . . . 13a
b Credit for repayment of amounts included in income from earlier
years . . . . . . . . . . . . . . . . . . . . . . . . 13b
c Elective payment election amount from Form 3800, Part III, line
6, column (i) . . . . . . . . . . . . . . . . . . . . . 13c
d Deferred amount of net 965 tax liability (see instructions) . . .
13d
z Other payments or refundable credits. List type and amount:
13z
14
15
QNA
Total other payments or refundable credits. Add lines 13a through 13z . . . . .
Add lines 9 through 12 and 14. Enter here and on Form 1040, 1040-SR, or 1040-NR,
line 31 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
14
15
Schedule 3 (Form 1040) 2023
Itemized Deductions
SCHEDULE A
(Form 1040)
Department of the Treasury
Internal Revenue Service
OMB No. 1545-0074
2023
Attach to Form 1040 or 1040-SR.
Go to www.irs.gov/ScheduleA for instructions and the latest information.
Attachment
Sequence No. 07
Caution: If you are claiming a net qualified disaster loss on Form 4684, see the instructions for line 16.
Name(s) shown on Form 1040 or 1040-SR
Your social security number
MATTHEW MONROE & REBECCA MONROE BASEL SUKKAR
Caution: Do not include expenses reimbursed or paid by others.
Medical
1 Medical and dental expenses (see instructions) . . . . . . .
1
and
Dental
75567
2 Enter amount from Form 1040 or 1040-SR, line 11 2
Expenses
3 Multiply line 2 by 7.5% (0.075) . . . . . . . . . . . . .
3
XXX-XX-0001
4 Subtract line 3 from line 1. If line 3 is more than line 1, enter -0- .
Taxes You
Paid
Caution: Your
mortgage interest
deduction may be
limited. See
instructions.
Gifts to
Charity
Caution: If you
made a gift and
got a benefit for it,
see instructions.
.
5 State and local taxes.
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 both. If
you elect to include general sales taxes instead of income taxes,
check this box . . . . . . . . . . . . . . . . .
b State and local real estate taxes (see instructions) . . . . . . .
c State and local personal property taxes . . . . . . . . . .
d Add lines 5a through 5c . . . . . . . . . . . . . . .
e Enter the smaller of line 5d or $10,000 ($5,000 if married filing
separately) . . . . . . . . . . . . . . . . . . .
6 Other taxes. List type and amount:
7 Add lines 5e and 6
Interest
You Paid
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1979
5668
.
.
.
.
.
4
5a
5b
5c
5d
450
5e
450
450
6
. .
.
.
.
.
7
c Points not reported to you on Form 1098. See instructions for special
8c
rules . . . . . . . . . . . . . . . . . . . . .
d Reserved for future use . . . . . . . . . . . . . . .
8d
e Add lines 8a through 8c . . . . . . . . . . . . . . .
8e
9 Investment interest. Attach Form 4952 if required. See instructions
9
10 Add lines 8e and 9 . . . . . . . . . . . . . . . . . . . .
.
.
.
.
10
11 Gifts by cash or check. If you made any gift of $250 or more, see
11
instructions . . . . . . . . . . . . . . . . . . .
12 Other than by cash or check. If you made any gift of $250 or more,
see instructions. You must attach Form 8283 if over $500 . . .
12
13 Carryover from prior year . . . . . . . . . . . . . .
13
14 Add lines 11 through 13 . . . . . . . . . . . . . . . . . .
.
.
.
.
14
8 Home mortgage interest and points. If you didn’t use all of your home
mortgage loan(s) to buy, build, or improve your home, see
instructions and check this box . . . . . . . . . .
a Home mortgage interest and points reported to you on Form 1098.
See instructions if limited . . . . . . . . . . . . . .
8a
b Home mortgage interest not reported to you on Form 1098. See
instructions if limited. If paid to the person from whom you bought the
home, see instructions and show that person’s name, identifying no.,
and address . . . . . . . . . . . . . . . . . . .
8b
450
Casualty and 15 Casualty and theft loss(es) from a federally declared disaster (other than net qualified
disaster losses). Attach Form 4684 and enter the amount from line 18 of that form. See
Theft Losses
instructions .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
15
16 Other—from list in instructions. List type and amount:
Other
Itemized
Deductions
16
17 Add the amounts in the far right column for lines 4 through 16. Also, enter this amount on
Total
17
Form 1040 or 1040-SR, line 12 . . . . . . . . . . . . . . . . . . . .
Itemized
Deductions 18 If you elect to itemize deductions even though they are less than your standard deduction,
check this box .
.
.
.
.
.
.
.
.
.
.
.
For Paperwork Reduction Act Notice, see the Instructions for Form 1040.
QNA
.
.
.
.
.
.
.
.
.
.
.
450
.
Schedule A (Form 1040) 2023
8862
Form
(Rev. December 2023)
Department of the Treasury
Internal Revenue Service
Name(s) shown on return
Information To Claim Certain Credits After Disallowance
OMB No. 1545-0074
Earned Income Credit (EIC), Child Tax Credit (CTC), Refundable Child Tax Credit (RCTC), Additional Child
Tax Credit (ACTC), Credit for Other Dependents (ODC), and American Opportunity Tax Credit (AOTC)
Attachment
Sequence No. 43A
Attach to your tax return. Go to www.irs.gov/Form8862 for instructions and the latest information.
Your social security number
MATTHEW MONROE & REBECCA MONROE BASEL SUKKAR
XXX-XX-0001
You must complete Form 8862 and attach it to your tax return to claim the EIC, CTC/RCTC/ACTC/ODC, or AOTC if both of the
following apply.
• Your EIC, CTC/RCTC/ACTC/ODC, or AOTC was previously reduced or disallowed for any reason other than a math or clerical error.
• You now want to claim the credit that was previously reduced or disallowed and you meet all the requirements for the credit.
Part I
All Filers
Enter the tax year for which you are filing this form (for example, 2023)
2
Check the box(es) that applies to the credit(s) you are claiming and complete the part(s) that matches the box(es) you marked.
Earned Income Credit
(Complete Part II)
Part II
3
.
.
.
.
.
.
.
.
.
.
.
.
Child Tax Credit (nonrefundable or refundable)/
Additional Child Tax Credit/
Credit for Other Dependents
(Complete Part III)
American Opportunity Tax Credit
(Complete Part IV)
X
X
Earned Income Credit
If the only reason your EIC was reduced or disallowed was because you incorrectly reported your earned
income or investment income, check “Yes.” Otherwise, check “No.” . . . . . . . . . . . . .
Caution: If you checked “Yes,” do not complete the rest of Part II. Attach this form to your tax return to
claim the EIC. If you checked “No,” continue.
4
.
. 2 0 2 3
1
Could you (or your spouse if filing jointly) be claimed as a qualifying child of another taxpayer for the year
entered on line 1? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Caution: See the instructions before answering. If you (or your spouse if filing jointly) answer “Yes” to
question 4, you cannot claim the EIC.
Yes
No
Yes
No
If you are claiming the EIC with a qualifying child, continue to Section A. Otherwise, go to Section B.
Section A: Filers With a Qualifying Child or Children
• Answer questions 5, 7, and 8 for each child for whom you are claiming the EIC.
• Enter the name(s) of the child(ren) you listed as Child 1, Child 2, and Child 3 on Schedule EIC for the year entered on line 1 above.
5a
Child 1
c
Child 3
6
b Child 2
Does your completed Schedule EIC for the year entered on line 1 show that you had a qualifying child for
the EIC? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Caution: If you checked “No,” you do not need to complete Part II, Section A. Go to Part II, Section B.
Yes
X No
7
Enter the number of days each child lived with you in the United States during the year entered on line 1.
Child 1
Child 2
Child 3
Caution: See the instructions before answering. If you enter less than 183 (184 if the year on line 1 is a leap year), you cannot
claim the EIC for that child.
8
If the child was born or died during the year entered on line 1, enter the month and day the child was born and/or died as
month (MM)/day (DD). Otherwise, skip this line.
Child 1 date of birth (MM/DD)
Child 1 date of death (MM/DD)
/
/
Child 2 date of birth (MM/DD)
Child 2 date of death (MM/DD)
/
/
Child 3 date of birth (MM/DD)
Child 3 date of death (MM/DD)
/
/
Only one person may claim the child as a qualifying child for the EIC and certain other child-related benefits. If the child meets
the conditions to be a qualifying child of any other person (other than your spouse if filing jointly), complete Part V. If you
cannot treat any of the children listed above as a qualifying child and have no other qualifying children, go to Part II, Section B.
For Paperwork Reduction Act Notice, see separate instructions.
QNA
Form 8862 (Rev. 12-2023)
BASEL SUKKAR
XXX-XX-0001
Page 2
Form 8862 (Rev. 12-2023)
Section B: Filers Without a Qualifying Child or Children
9a Enter the number of days during the year entered on line 1 that your main home was in the United States . . .
b If married filing jointly, enter the number of days during the year entered on line 1 that your spouse’s main home
was in the United States . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Caution: Members of the military stationed outside the United States during the year entered on line 1, see the
instructions before answering. If you enter less than 183 (184 if the year on line 1 is a leap year) on either line 9a or
9b (if filing jointly), you cannot claim the EIC.
10a Enter your age at the end of the year on line 1 . . . .
b Enter your spouse’s age at the end of the year on line 1
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Caution: If your spouse died during the year entered on line 1 or you are preparing a return for someone who died
during the year entered on line 1, see the instructions before answering. If neither you (nor your spouse if filing
jointly) were at least age 25 but under age 65 at the end of the year entered on line 1, unless that year is 2021, you
cannot claim the EIC. See the Instructions for Form 8862 for more information.
11a Can you be claimed as a dependent on another taxpayer’s return? . . . . . . . . . . . . . .
b Can your spouse (if filing jointly) be claimed as a dependent on another taxpayer’s return? . . . . . .
Caution: If either you (or your spouse if filing jointly) answer “Yes” to question 11, you cannot claim the EIC.
Part III
Yes
Yes
No
No
Child Tax Credit (nonrefundable or refundable)/Additional Child Tax Credit/Credit for Other Dependents
Enter the name(s) of each child for whom you are claiming the child tax credit/refundable child tax credit/additional child tax
credit (CTC/RCTC/ACTC). If you are claiming the CTC/RCTC/ACTC for more than four qualifying children, attach a statement
also answering questions 12 and 14–17 for those children.
12
a
Child 1
b Child 2
c
Child 3
d Child 4
13
a
Enter the name(s) of each person for whom you are claiming the credit for other dependents (ODC). If you are claiming the
credit for more than four dependents, attach a statement answering questions 13, 16, and 17 for those dependents.
Other dependent 1 SAFARI MONROE BASEL SUKKAR
b Other dependent 2
c
Other dependent 3
d Other dependent 4
14
For each child listed in response to question 12, did the child live with you for more than half of the year or meet an exception
described in the instructions?
Child 1
Yes
No
Child 2
Yes
No
Child 3
Yes
No
Child 4
Yes
No
15
For each child listed in response to question 12, did the child meet the requirements to be a qualifying child for the CTC/RCTC/
ACTC?
Child 1
Yes
No
Child 2
Yes
No
Child 3
Yes
No
Child 4
Yes
No
16
For each person claimed as a qualifying child or other dependent for the CTC/RCTC/ACTC/ODC, is that person your dependent?
Child 1
Yes
No
Child 2
Yes
No
Child 3
Yes
No
Child 4
Yes
No
Other dependent 1
Other dependent 3
17
X Yes
Yes
No
No
Other dependent 2
Other dependent 4
Yes
Yes
No
No
For each person claimed as a qualifying child or other dependent for the CTC/RCTC/ACTC/ODC, is that person a citizen,
national, or resident of the United States? See Pub. 519 for more information on when a person is a resident of the United
States or is treated as a resident of the United States.
Child 1
Yes
No
Child 2
Yes
No
Child 3
Yes
No
Child 4
Yes
No
X Yes
No
Other dependent 2
Yes
No
Other dependent 1
Other dependent 3
Yes
No
Other dependent 4
Yes
No
Caution: If the answer is “No” for question 14, 15, 16, or 17, you cannot claim the CTC/RCTC/ACTC/ODC for that child or
other dependent.
Only one person can claim the child as a qualifying child for the CTC/RCTC/ACTC/ODC. If the child meets the conditions to be
a qualifying child of any other person (other than your spouse if filing jointly), complete Part V. If you cannot treat any of the
children listed above as a qualifying child and have no other qualifying children, you cannot claim the CTC/RCTC/ACTC or the
ODC based on having a qualifying child. If you are a noncustodial parent who is entitled to treat the child as a qualifying child,
you do not need to complete Part V.
QNA
Form 8862 (Rev. 12-2023)
BASEL SUKKAR
XXX-XX-0001
Page 3
Form 8862 (Rev. 12-2023)
Part IV
American Opportunity Tax Credit
• Answer the following questions for each student for whom you are claiming the AOTC. If you have more than three students, attach
a statement also answering questions 18 and 19 for those students.
• Enter the name(s) of the student(s) as listed on Form 8863.
18a
c
19a
Student 1 SAFARI
MONROE BASEL SUKKAR
b Student 2
Student 3
Did the student meet the requirements to be an eligible student for purposes of the AOTC for the year entered on line 1? See
Pub. 970 for more information.
Student 1 X Yes
No
Student 2
Yes
No
Student 3
Yes
No
b Has the Hope Scholarship Credit or AOTC been claimed for the student for any 4 tax years before the year entered on line 1?
Student 1
Yes X No
Student 2
Yes
No
Student 3
Yes
No
Caution: If you answered “No” to question 19a or “Yes” to question 19b, you cannot claim the credit for that student.
Part V
Qualifying Child of More Than One Person
• Answer the following questions for each child who meets the conditions to be a qualifying child of any other person (other than your
spouse if filing jointly). If you have more than four qualifying children, attach a statement also answering questions 20–22 for those
children.
20a
Child 1
b Child 2
c
Child 3
d Child 4
21
Enter the address where you and the child lived together during the year entered on line 1. If you lived with the child at more
than one address during the year, attach a list of the addresses where you lived.
Child 1
Number and street
City or town, state, and ZIP code
Child 2
If same as shown for Child 1, check this box
Otherwise, enter below.
Number and street
City or town, state, and ZIP code
Child 3
If same as shown for Child 1, check this box
Otherwise, enter below.
Number and street
City or town, state, and ZIP code
Child 4
If same as shown for Child 1, check this box
Otherwise, enter below.
Number and street
City or town, state, and ZIP code
QNA
Form 8862 (Rev. 12-2023)
Credits for Qualifying Children
and Other Dependents
SCHEDULE 8812
(Form 1040)
Department of the Treasury
Internal Revenue Service
7
8
9
Your social security number
XXX-XX-0001
Enter the amount from line 11 of your Form 1040, 1040-SR, or 1040-NR . . . . . . . . . . . .
Enter income from Puerto Rico that you excluded . . . . . . . . . . .
2a
Enter the amounts from lines 45 and 50 of your Form 2555 . . . . . . . .
2b
Enter the amount from line 15 of your Form 4563 . . . . . . . . . . .
2c
Add lines 2a through 2c . . . . . . . . . . . . . . . . . . . . . . . . . . .
Add lines 1 and 2d . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Number of qualifying children under age 17 with the required social security number
4
Multiply line 4 by $2,000 . . . . . . . . . . . . . . . . . . . . . . . . . .
Number of other dependents, including any qualifying children who are not under age
17 or who do not have the required social security number . . . . . . . .
6
1
Caution: Do not include yourself, your spouse, or anyone who is not a U.S. citizen, U.S. national, or U.S. resident
alien. Also, do not include anyone you included on line 4.
Multiply line 6 by $500 . . . . . . . . . . . . . . . . . . . . . . . . . . .
Add lines 5 and 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Enter the amount shown below for your filing status.
• Married filing jointly—$400,000
. . . . . . . . . . . . . . . . . . . . . .
• All other filing statuses—$200,000
Subtract line 9 from line 3.
• If zero or less, enter -0-.
• If more than zero and not a multiple of $1,000, enter the next multiple of $1,000. For
example, if the result is $425, enter $1,000; if the result is $1,025, enter $2,000, etc.
. . . . . . .
Multiply line 10 by 5% (0.05) . . . . . . . . . . . . . . . . . . . . . . . . .
Is the amount on line 8 more than the amount on line 11? . . . . . . . . . . . . . . . . .
No. STOP. You cannot take the child tax credit, credit for other dependents, or additional child tax credit.
Skip Parts II-A and II-B. Enter -0- on lines 14 and 27.
X Yes. Subtract line 11 from line 8. Enter the result.
Enter the amount from Credit Limit Worksheet A . . . . . . . . . . . . . . . . . .
Enter the smaller of line 12 or line 13. This is your child tax credit and credit for other dependents . . .
Enter this amount on Form 1040, 1040-SR, or 1040-NR, line 19.
}
10
}
11
12
13
14
Attachment
Sequence No. 47
Go to www.irs.gov/Schedule8812 for instructions and the latest information.
MATTHEW MONROE & REBECCA MONROE BASEL SUKKAR
Part I
Child Tax Credit and Credit for Other Dependents
6
2023
Attach to Form 1040, 1040-SR, or 1040-NR.
Name(s) shown on return
1
2a
b
c
d
3
4
5
OMB No. 1545-0074
1
75567
2d
3
75567
5
7
8
500
500
9
400000
10
11
12
500
13
14
3732
500
If the amount on line 12 is more than the amount on line 14, you may be able to take the additional child tax credit
on Form 1040, 1040-SR, or 1040-NR, line 28. Complete your Form 1040, 1040-SR, or 1040-NR through line 27
(also complete Schedule 3, line 11) before completing Part II-A.
For Paperwork Reduction Act Notice, see your tax return instructions.
QNA
Schedule 8812 (Form 1040) 2023
MATTHEW MONROE & REBECCA MONROE BASEL SUKKAR
XXX-XX-0001
Page 2
Schedule 8812 (Form 1040) 2023
Part II-A Additional Child Tax Credit for All Filers
Caution: If you file Form 2555, you cannot claim the additional child tax credit.
15
Check this box if you do not want to claim the additional child tax credit. Skip Parts II-A and II-B. Enter -0- on line 27 .
16a Subtract line 14 from line 12. If zero, stop here; you cannot take the additional child tax credit. Skip Parts II-A
and II-B. Enter -0- on line 27 . . . . . . . . . . . . . . . . . . . . . . . . .
16a
b Number of qualifying children under 17 with the required social security number:
x $1,600.
Enter the result. If zero, stop here; you cannot claim the additional child tax credit. Skip Parts II-A and II-B.
16b
Enter -0- on line 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . .
TIP: The number of children you use for this line is the same as the number of children you used for line 4.
17
Enter the smaller of line 16a or line 16b . . . . . . . . . . . . . . . . . . . . . .
17
18a Earned income (see instructions) . . . . . . . . . . . . . . . .
18a
b Nontaxable combat pay (see instructions) . . . . . .
18b
19
Is the amount on line 18a more than $2,500?
No. Leave line 19 blank and enter -0- on line 20.
Yes. Subtract $2,500 from the amount on line 18a. Enter the result
. . . .
19
20
Multiply the amount on line 19 by 15% (0.15) and enter the result . . . . . . . . . . . . . .
20
Next. On line 16b, is the amount $4,800 or more?
No. If you are a bona fide resident of Puerto Rico, go to line 21. Otherwise, skip Part II-B and enter the
smaller of line 17 or line 20 on line 27.
Yes. If line 20 is equal to or more than line 17, skip Part II-B and enter the amount from line 17 on line 27.
Otherwise, go to line 21.
.
.
.
.
Part II-B Certain Filers Who Have Three or More Qualifying Children and Bona Fide Residents of Puerto Rico
21
22
23
24
Withheld social security, Medicare, and Additional Medicare taxes from Form(s) W-2,
boxes 4 and 6. If married filing jointly, include your spouse’s amounts with yours. If
your employer withheld or you paid Additional Medicare Tax or tier 1 RRTA taxes, or
if you are a bona fide resident of Puerto Rico, see instructions. . . . . . . .
21
Enter the total of the amounts from Schedule 1 (Form 1040), line 15; Schedule 2 (Form
1040), line 5; Schedule 2 (Form 1040), line 6; and Schedule 2 (Form 1040), line 13 .
22
Add lines 21 and 22 . . . . . . . . . . . . . . . . . . . .
23
1040 and
1040-SR filers: Enter the total of the amounts from Form 1040 or 1040-SR, line 27,
and Schedule 3 (Form 1040), line 11.
1040-NR filers: Enter the amount from Schedule 3 (Form 1040), line 11.
24
Subtract line 24 from line 23. If zero or less, enter -0- . . . . . . . . . . . . .
Enter the larger of line 20 or line 25 . . . . . . . . . . . . . . . . . .
Next, enter the smaller of line 17 or line 26 on line 27.
}
25
26
.
.
.
.
25
26
This is your additional child tax credit. Enter this amount on Form 1040, 1040-SR, or 1040-NR, line 28 .
.
27
.
.
.
.
.
.
Part II-C Additional Child Tax Credit
27
QNA
Schedule 8812 (Form 1040) 2023
8863
Education Credits
(American Opportunity and Lifetime Learning Credits)
Department of the Treasury
Internal Revenue Service
Attach to Form 1040 or 1040-SR.
Go to www.irs.gov/Form8863 for instructions and the latest information.
Form
Name(s) shown on return
MATTHEW MONROE & REBECCA MONROE BASEL SUKKAR
OMB No. 1545-0074
2023
Attachment
Sequence No. 50
Your social security number
XXX-XX-0001
!
F
Complete a separate Part III on page 2 for each student for whom you’re claiming either credit before
you complete Parts I and II.
Part I
Refundable American Opportunity Credit
CAUTION
1
2
After completing Part III for each student, enter the total of all amounts from all Parts III, line 30 . .
Enter: $180,000 if married filing jointly; $90,000 if single, head of household,
180000
or qualifying surviving spouse . . . . . . . . . . . . . . . .
2
3
Enter the amount from Form 1040 or 1040-SR, line 11. But if you’re filing Form
2555 or 4563, or you’re excluding income from Puerto Rico, see Pub. 970 for
75567
the amount to enter instead . . . . . . . . . . . . . . . . .
3
Subtract line 3 from line 2. If zero or less, stop; you can’t take any education
104433
credit . . . . . . . . . . . . . . . . . . . . . . . .
4
Enter: $20,000 if married filing jointly; $10,000 if single, head of household, or
20000
qualifying surviving spouse . . . . . . . . . . . . . . . . .
5
If line 4 is:
• Equal to or more than line 5, enter 1.000 on line 6 . . . . . . . . . . . . .
. . .
• Less than line 5, divide line 4 by line 5. Enter the result as a decimal (rounded to
at least three places) . . . . . . . . . . . . . . . . . . . . . .
Multiply line 1 by line 6. Caution: If you were under age 24 at the end of the year and meet the
conditions described in the instructions, you can’t take the refundable American opportunity credit;
skip line 8, enter the amount from line 7 on line 9, and check this box . . . . . . . . . .
4
5
6
7
8
}
Refundable American opportunity credit. Multiply line 7 by 40% (0.40). Enter the amount here and
on Form 1040 or 1040-SR, line 29. Then go to line 9 below. . . . . . . . . . . . . . .
Part II
9
10
11
12
13
14
15
16
17
18
19
1
6
2321
.
1.000
7
2321
8
928
9
1393
Nonrefundable Education Credits
Subtract line 8 from line 7. Enter here and on line 2 of the Credit Limit Worksheet (see instructions) .
After completing Part III for each student, enter the total of all amounts from all Parts III, line 31. If
zero, skip lines 11 through 17, enter -0- on line 18, and go to line 19 . . . . . . . . . . .
Enter the smaller of line 10 or $10,000 . . . . . . . . . . . . . . . . . . . . .
Multiply line 11 by 20% (0.20) . . . . . . . . . . . . . . . . . . . . . . . .
Enter: $180,000 if married filing jointly; $90,000 if single, head of household, or
qualifying surviving spouse . . . . . . . . . . . . . . . . .
13
Enter the amount from Form 1040 or 1040-SR, line 11. But if you’re filing Form
2555 or 4563, or you’re excluding income from Puerto Rico, see Pub. 970 for
the amount to enter instead . . . . . . . . . . . . . . . . .
14
Subtract line 14 from line 13. If zero or less, skip lines 16 and 17, enter -0- on
line 18, and go to line 19
. . . . . . . . . . . . . . . . .
15
Enter: $20,000 if married filing jointly; $10,000 if single, head of household, or
qualifying surviving spouse . . . . . . . . . . . . . . . . .
16
If line 15 is:
• Equal to or more than line 16, enter 1.000 on line 17 and go to line 18 . . . . . .
. . .
• Less than line 16, divide line 15 by line 16. Enter the result as a decimal (rounded to at
least three places) . . . . . . . . . . . . . . . . . . . . . . .
Multiply line 12 by line 17. Enter here and on line 1 of the Credit Limit Worksheet (see instructions) .
Nonrefundable education credits. Enter the amount from line 7 of the Credit Limit Worksheet (see
instructions) here and on Schedule 3 (Form 1040), line 3 . . . . . . . . . . . . . . .
For Paperwork Reduction Act Notice, see your tax return instructions.
QNA
}
10
11
12
17
.
18
19
1393
Form 8863 (2023)
Page 2
Form 8863 (2023)
Name(s) shown on return
Your social security number
MATTHEW MONROE & REBECCA MONROE BASEL SUKKAR
XXX-XX-0001
!
F
Complete Part III for each student for whom you’re claiming either the American opportunity
credit or lifetime learning credit. Use additional copies of page 2 as needed for each student.
Part III
Student and Educational Institution Information. See instructions.
CAUTION
20 Student name (as shown on page 1 of your tax return)
21
SAFARI MONROE BASEL SUKKAR
Student social security number (as shown on page 1 of
your tax return)
XXX-XX-0003
22 Educational institution information (see instructions)
a. Name of first educational institution
b. Name of second educational institution (if any)
SUCCESS COMMUNITY COLLEGE
(1) Address. Number and street (or P.O. box). City, town or
post office, state, and ZIP code. If a foreign address, see
instructions.
(1) Address. Number and street (or P.O. box). City, town or
post office, state, and ZIP code. If a foreign address, see
instructions.
10 COLLEGE AVENUE
MERRIMACK NH 03054
(2) Did the student receive Form 1098-T
from this institution for 2023?
X Yes
No
(3) Did the student receive Form 1098-T
from this institution for 2022 with box
Yes X No
7 checked?
(4) Enter the institution’s employer identification number (EIN)
if you’re claiming the American opportunity credit or if you
checked “Yes” in (2) or (3). You can get the EIN from Form
1098-T or from the institution.
3
8
–
8
0
0
0
0
0
0
23
Has the American opportunity credit been claimed for this
student for any 4 prior tax years?
24
Was the student enrolled at least half-time for at least one
academic period that began or is treated as having begun
in 2023 at an eligible educational institution in a program
leading towards a postsecondary degree, certificate, or
other recognized postsecondary educational credential?
See instructions.
25
Did the student complete the first 4 years of postsecondary
education before 2023? See instructions.
26
Was the student convicted, before the end of 2023, of a
felony for possession or distribution of a controlled
substance?
!
F
CAUTION
(2) Did the student receive Form 1098-T
from this institution for 2023?
Yes
No
(3) Did the student receive Form 1098-T
from this institution for 2022 with box
Yes
No
7 checked?
(4) Enter the institution’s employer identification number (EIN)
if you’re claiming the American opportunity credit or if you
checked “Yes” in (2) or (3). You can get the EIN from Form
1098-T or from the institution.
–
Yes — Stop!
No — Go to line 24.
Go to line 31 for this student. X
X Yes — Go to line 25.
No — Stop! Go to line 31
for this student.
Yes — Stop!
No — Go to line 26.
Go to line 31 for this student. X
Yes — Stop!
No — Complete lines 27
Go to line 31 for this student. X through 30 for this student.
You can’t take the American opportunity credit and the lifetime learning credit for the same student in the same year. If
you complete lines 27 through 30 for this student, don’t complete line 31.
American Opportunity Credit
27
28
29
30
Adjusted qualified education expenses (see instructions). Don’t enter more than $4,000 . . . . .
Subtract $2,000 from line 27. If zero or less, enter -0- . . . . . . . . . . . . . . . .
Multiply line 28 by 25% (0.25) . . . . . . . . . . . . . . . . . . . . . . . .
If line 28 is zero, enter the amount from line 27. Otherwise, add $2,000 to the amount on line 29 and
enter the result. Skip line 31. Include the total of all amounts from all Parts III, line 30, on Part I, line 1 .
27
28
29
3285
1285
321
30
2321
Lifetime Learning Credit
31
QNA
Adjusted qualified education expenses (see instructions). Include the total of all amounts from all Parts
III, line 31, on Part II, line 10 . . . . . . . . . . . . . . . . . . . . . . . . .
31
Form 8863 (2023)
Form
8880
OMB No. 1545-0074
Credit for Qualified Retirement Savings Contributions
Attach to Form 1040, 1040-SR, or 1040-NR.
Go to www.irs.gov/Form8880 for the latest information.
Department of the Treasury
Internal Revenue Service
2023
Name(s) shown on return
Attachment
Sequence No. 54
Your social security number
MATTHEW MONROE & REBECCA MONROE BASEL SUKKAR
XXX-XX-0001
You cannot take this credit if either of the following applies.
!
F
CAUTION
• The amount on Form 1040, 1040-SR, or 1040-NR, line 11, is more than $36,500 ($54,750 if head of household; $73,000 if
married filing jointly).
• The person(s) who made the qualified contribution or elective deferral (a) was born after January 1, 2006; (b) is claimed as a
dependent on someone else’s 2023 tax return; or (c) was a student (see instructions).
(a) You
1
2
Traditional and Roth IRA contributions, and ABLE account contributions by the
designated beneficiary for 2023. Do not include rollover contributions . . . . .
Elective deferrals to a 401(k) or other qualified employer plan, voluntary employee
contributions, and 501(c)(18)(D) plan contributions for 2023 (see instructions) . .
1000
1000
4
.
5
.
6
. . . .
8
20000
Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . .
Certain distributions received after 2020 and before the due date (including
extensions) of your 2023 tax return (see instructions). If married filing jointly, include
both spouses’ amounts in both columns. See instructions for an exception . . .
5
6
7
8
9
Subtract line 4 from line 3. If zero or less, enter -0- . . . . .
In each column, enter the smaller of line 5 or $2,000 . . . .
Add the amounts on line 6. If zero, stop; you can’t take this credit
Enter the amount from Form 1040, 1040-SR, or 1040-NR, line 11*
Enter the applicable decimal amount from the table below.
If line 8 is—
Over—
But not
over—
.
.
.
.
.
.
.
.
.
.
.
.
.
.
20000
7
And your filing status is—
Married
filing jointly
Head of
household
Enter on line 9—
Single, Married filing
separately, or
Qualifying surviving spouse
0.5
0.5
0.5
$21,750
0.5
0.5
0.2
$23,750
0.5
0.5
0.1
$32,625
0.5
0.2
0.1
$35,625
0.5
0.1
0.1
$36,500
0.5
0.1
0.0
$43,500
0.2
0.1
0.0
$47,500
0.1
0.1
0.0
$54,750
0.1
0.0
0.0
$73,000
–0.0
0.0
0.0
Note: If line 9 is zero, stop; you can’t take this credit.
Multiply line 7 by line 9 . . . . . . . . . . . . . . . . . . . . . . . . . .
Limitation based on tax liability. Enter the amount from the Credit Limit Worksheet in the instructions
Credit for qualified retirement savings contributions. Enter the smaller of line 10 or line 11 here
and on Schedule 3 (Form 1040), line 4 . . . . . . . . . . . . . . . . . . . . .
–$21,750
$23,750
$32,625
$35,625
$36,500
$43,500
$47,500
$54,750
$73,000
10
11
12
.
.
.
.
1
2
3
3
4
.
.
.
.
(b) Your spouse
9
x0.
10
11
12
* See Pub. 590-A for the amount to enter if you claim any exclusion or deduction for foreign earned income, foreign housing, or income from
Puerto Rico or for bona fide residents of American Samoa.
For Paperwork Reduction Act Notice, see your tax return instructions.
QNA
Form 8880 (2023)
MATTHEW MONROE & REBECCA MONROE BASEL SUKKAR
È»º¿Ê¿Ã¿ÊÅÈÁÉ¾»»Ê
XXX-XX-0001
1.
Enter the amount from line 18 of your Form 1040, 1040-SR, or 1040-NR.
2.
Add the following amounts (if applicable) from:
Schedule 3, line 1 .
Schedule 3, line 2 .
Schedule 3, line 3 .
. . . . . . . . . .
. . . . . . . . . .
. . . . . . . . . .
+
Schedule 3, line 4 .
Schedule 3, line 6d
. . . . . . . . . .
. . . . . . . . . .
+
+
Schedule 3, line 6e
. . . . . . . . . .
+
Schedule 3, line 6f
Schedule 3, line 6l
. . . . . . . . . .
. . . . . . . . . .
+
Form 5695, line 30
. . . . . . . . . .
+
Enter the total.
3.
1
5125
+
+
1393
+
2
1393
Subtract line 2 from line 1.
3
3732
Complete the Credit Limit Worksheet B only if you meet all of the following.
1. You are claiming one or more of the following credits.
a. Mortgage interest credit, Form 8396.
b. Adoption credit, Form 8839.
c. Residential clean energy credit, Form 5695, Part I.
d. District of Columbia first-time homebuyer credit, Form 8859.
2. You are not filing Form 2555.
3. Line 4 of Schedule 8812 is more than zero.
4.
If you are not completing Credit Limit Worksheet B, enter -0-; otherwise, enter
4
the amount from the Credit Limit Worksheet B.
5.
Subtract line 4 from line 3. Enter here and on Schedule 8812, line 13.
5
3732
BASEL SUKKAR
¿Ä»ʸʻ
XXX-XX-0001
ÅÂÂÅÍÊ¾»¹ÅËÄÊÈÏͱÉÆÈ·¹Ê¿¹»¼ÅÈ»ÄÊ»È¿Ä½Ê¾»ÆÅÉÊ·Â¹Åº»·Äº
Ä·Ã»Å¼Ê¾»ÆÈÅÌ¿Ä¹»Ƒ¹ÅËÄÊÏƑÅÈÉÊ·Ê»Ɣ
»Ä»È·ÂÂÏƑÏÅËÈ ¿ÉÊ¾»·ÃÅËÄÊÅÄÏÅËÈ ÅÈÃʸʷʻʷÅÈ
ʸʷʻʷƖƑÂ¿Ä»ʸʸƔ ÅÍ»Ì»ÈƑ¿¼ÏÅËͱÈ»¼¿Â¿Ä½ ÅÈÃʹʼʼʼƑÅÈ ÅÈÃ
ʻʼʽʺƑÅÈ·È»»Î¹ÂËº¿Ä½¿Ä¹ÅÃ»¼ÈÅÃË»ÈÊÅ¿¹ÅƑÏÅËÃËÉÊ
¿Ä¹ÂËº»ÅÄÂ¿Ä»ʸʻÊ¾»·ÃÅËÄÊÅ¼¿Ä¹ÅÃ»ÏÅË»Î¹ÂËº»ºƔ ÅÈ
º»Ê·¿ÂÉƑÉ»»Ë¸ƔˀʾʷƔ
¾»»ºË¹·Ê¿ÅÄ·Â¿ÄÉÊ¿ÊËÊ¿ÅÄͱÉ ÃËÉÊ¸»ÆÈÅÌ¿º»ºÅÄ
Â¿Ä»ʹʹƺʻƻ¿¼Ê¾»Ã»È¿¹·ÄÅÆÆÅÈÊËÄ¿ÊÏ¹È»º¿Ê¿É¹Â·¿Ã»º¼ÅÈÊ¾¿É
ÉÊËº»ÄÊƔ
¿Ä»ʹʺ
¿Ä»ʸʿ
¼Ê¾»Ã»È¿¹·ÄÅÆÆÅÈÊËÄ¿ÊÏ¹È»º¿Ê¾·É¸»»Ä¹Â·¿Ã»º¼ÅÈÊ¾¿É
ÉÊËº»ÄÊ¼ÅÈ·ÄÏʻÊ·ÎÏ»·ÈÉ¸»¼ÅÈ»ʹʷʹʺƑÊ¾»Ã»È¿¹·Ä
ÅÆÆÅÈÊËÄ¿ÊÏ¹È»º¿Ê¹·ÄÄÅÊ¸»¹Â·¿Ã»º¼ÅÈÊ¾¿ÉÉÊËº»ÄÊ¼ÅÈʹʷʹʺƔ
¾»¹Áơ»ÉƢ·Äº½ÅÊÅÂ¿Ä»ʺʸƔ
ÄÊ»ÈÊ¾»·ÃÅËÄÊ¼ÈÅÃÂ¿Ä»ʸʿÅÄÊ¾»È»º¿Ê¿Ã¿ÊÅÈÁÉ¾»»ÊƑ
Â¿Ä»ʸƑÂ·Ê»ÈƔ
¿Ä»ʸˀ
¼Ê¾»Ã»È¿¹·ÄÅÆÆÅÈÊËÄ¿ÊÏ¹È»º¿Ê¾·É¸»»Ä¹Â·¿Ã»º¼ÅÈÊ¾¿É
ÉÊËº»ÄÊ¼ÅÈʺÅÈ¼»Í»ÈÆÈ¿ÅÈÊ·ÎÏ»·ÈÉƑ¹¾»¹ÁơÅƔƢ»»ÊËº»ÄÊ
ÇË·Â¿¼¿¹·Ê¿ÅÄÉƑ»·ÈÂ¿»ÈƔ
ÄÊ»ÈÊ¾»·ÃÅËÄÊ¼ÈÅÃÂ¿Ä»ʾÅ¼Ê¾»È»º¿Ê¿Ã¿ÊÅÈÁÉ¾»»Ê¾»È»
·ÄºÅÄ¹¾»ºËÂ»ʺƺ ÅÈÃʸʷʻʷƻƑÂ¿Ä»ʺƔ
¿Ä»ʹʻ
È»º¿Ê¿Ã¿ÊÅÈÁÉ¾»»Ê
ÅÃÆÂ»Ê»Ê¾¿ÉÍÅÈÁÉ¾»»ÊÊÅ¼¿½ËÈ»Ê¾»·ÃÅËÄÊÊÅ»ÄÊ»ÈÅÄ
Â¿Ä»ʸˀƔ
ʸƔ ÄÊ»ÈÊ¾»·ÃÅËÄÊ¼ÈÅÃ ÅÈÃʿʿʽʺƑ
ʸƔ
Â¿Ä»ʸʿ Ɣ Ɣ Ɣ Ɣ Ɣ Ɣ Ɣ Ɣ Ɣ Ɣ Ɣ Ɣ Ɣ Ɣ Ɣ Ɣ Ɣ Ɣ Ɣ Ɣ Ɣ
ʹƔ ÄÊ»ÈÊ¾»·ÃÅËÄÊ¼ÈÅÃ ÅÈÃʿʿʽʺƑ
ʹƔ
Â¿Ä»ˀ Ɣ Ɣ Ɣ Ɣ Ɣ Ɣ Ɣ Ɣ Ɣ Ɣ Ɣ Ɣ Ɣ Ɣ Ɣ Ɣ Ɣ Ɣ Ɣ Ɣ Ɣ Ɣ
1393
ʺƔ ººÂ¿Ä»Éʸ·Äºʹ
Ɣ Ɣ Ɣ Ɣ Ɣ Ɣ Ɣ Ɣ Ɣ Ɣ Ɣ Ɣ Ɣ Ɣ
ʻƔ ÄÊ»ÈÊ¾»·ÃÅËÄÊ¼ÈÅÃƓ
ÅÈÃʸʷʻʷÅÈʸʷʻʷƖƑÂ¿Ä»ʸʿ
Ɣ Ɣ Ɣ Ɣ Ɣ Ɣ Ɣ Ɣ Ɣ Ɣ Ɣ Ɣ Ɣ Ɣ Ɣ Ɣ Ɣ Ɣ Ɣ Ɣ Ɣ Ɣ Ɣ Ɣ Ɣ Ɣ Ɣ Ɣ Ɣ
ʺƔ
1393
ʻƔ
5125
ʼƔ ÄÊ»ÈÊ¾»ÊÅÊ·ÂÅ¼ÏÅËÈ¹È»º¿ÊÉ¼ÈÅÃƓ
¹¾»ºËÂ»ʺƺ ÅÈÃʸʷʻʷƻƑÂ¿Ä»ÉʸƑʹƑʽº
·ÄºʽÂ
Ɣ Ɣ Ɣ Ɣ Ɣ Ɣ Ɣ Ɣ Ɣ Ɣ Ɣ Ɣ Ɣ Ɣ Ɣ Ɣ Ɣ Ɣ Ɣ Ɣ Ɣ Ɣ Ɣ Ɣ Ɣ Ɣ Ɣ Ɣ Ɣ
¾»¹Áơ»ÉƢ¿¼Ê¾»ÉÊËº»ÄÊ»ÄÈÅÂÂ»º·ÊÂ»·ÉÊ¾·Â¼ƖÊ¿Ã»¼ÅÈ·ÊÂ»·ÉÊ
ÅÄ»·¹·º»Ã¿¹Æ»È¿ÅºÊ¾·Ê¸»½·ÄÅÈ¿ÉÊÈ»·Ê»º·É¾·Ì¿Ä½¸»½ËÄ
ƺÉ»»¸»ÂÅÍƻ¿Äʹʷʹʺ·Ê·Ä»Â¿½¿¸Â»»ºË¹·Ê¿ÅÄ·Â¿ÄÉÊ¿ÊËÊ¿ÅÄ¿Ä·
ÆÈÅ½È·ÃÂ»·º¿Ä½ÊÅÍ·ÈºÉ·ÆÅÉÊÉ»¹ÅÄº·ÈÏº»½È»»Ƒ¹»ÈÊ¿¼¿¹·Ê»ƑÅÈ
ÅÊ¾»ÈÈ»¹Å½Ä¿Ð»ºÆÅÉÊÉ»¹ÅÄº·ÈÏ»ºË¹·Ê¿ÅÄ·Â¹È»º»ÄÊ¿·ÂƔ
Ê¾»ÈÍ¿É»Ƒ¹¾»¹ÁơÅƔƢ
¼·ÄÏÇË·Â¿¼¿»º»ºË¹·Ê¿ÅÄ»ÎÆ»ÄÉ»É¼ÅÈÊ¾»ÉÊËº»ÄÊÍ»È»Æ·¿º
¿Äʹʷʹʺ¼ÅÈ·Ä·¹·º»Ã¿¹Æ»È¿Åº¸»½¿ÄÄ¿Ä½¿ÄÊ¾»¼¿ÈÉÊʺÃÅÄÊ¾ÉÅ¼
ʹʷʹʻƑÊÈ»·ÊÊ¾·Ê·¹·º»Ã¿¹Æ»È¿Åº·É¿¼¿Ê¸»½·Ä¿ÄʹʷʹʺƔ»»
ÊËº»ÄÊÇË·Â¿¼¿¹·Ê¿ÅÄÉ·ÄºÈ»Æ·¿ºÎÆ»ÄÉ»ÉƑ»·ÈÂ¿»ÈƔ
¼ÏÅË¹¾»¹Á»ºơ»ÉƑƢ½ÅÊÅÂ¿Ä»ʹʼƔ ¼ÏÅË¹¾»¹Á»ºơÅƑƢÊ¾»
ÉÊËº»ÄÊ¿ÉÄͱÊ»Â¿½¿¸Â»¼ÅÈÊ¾»Ã»È¿¹·ÄÅÆÆÅÈÊËÄ¿ÊÏ¹È»º¿ÊƒÉÁ¿Æ
Â¿Ä»ÉʹʼÊ¾ÈÅË½¾ʺʷ·Äº½ÅÊÅÂ¿Ä»ʺʸƔ
¿Ä»ʹʼ
ʼƔ
ʽƔ Ë¸ÊÈ·¹ÊÂ¿Ä»ʼ¼ÈÅÃÂ¿Ä»ʻ Ɣ Ɣ Ɣ Ɣ Ɣ Ɣ Ɣ Ɣ Ɣ
ʽƔ
5125
ʾƔ ÄÊ»ÈÊ¾»ÉÃ·ÂÂ»ÈÅ¼Â¿Ä»ʺÅÈÂ¿Ä»ʽ¾»È»
·ÄºÅÄ ÅÈÃʿʿʽʺƑÂ¿Ä»ʸˀ Ɣ Ɣ Ɣ Ɣ Ɣ Ɣ Ɣ Ɣ
ʾƔ
1393
¾»¹Áơ»ÉƢ¿¼Ê¾»ÉÊËº»ÄÊ¹ÅÃÆÂ»Ê»ºÊ¾»¼¿ÈÉÊʻÏ»·ÈÉÅ¼
ÆÅÉÊÉ»¹ÅÄº·ÈÏ»ºË¹·Ê¿ÅÄ¸»¼ÅÈ»ʹʷʹʺƔÊ¾»ÈÍ¿É»Ƒ¹¾»¹ÁơÅƔƢ
ÉÊËº»ÄÊ¾·É¹ÅÃÆÂ»Ê»ºÊ¾»¼¿ÈÉÊʻÏ»·ÈÉÅ¼ÆÅÉÊÉ»¹ÅÄº·ÈÏ
»ºË¹·Ê¿ÅÄ¸»¼ÅÈ»ʹʷʹʺ¿¼Ê¾»»ºË¹·Ê¿ÅÄ·Â¿ÄÉÊ¿ÊËÊ¿ÅÄ¾·É·Í·Èº»º
Ê¾»ÉÊËº»ÄÊʻÏ»·ÈÉÅ¼·¹·º»Ã¿¹¹È»º¿Ê·ÊÊ¾·Ê¿ÄÉÊ¿ÊËÊ¿ÅÄ¼ÅÈ
ÆÅÉÊÉ»¹ÅÄº·ÈÏ¹ÅËÈÉ»ÍÅÈÁÊ¾»ÉÊËº»ÄÊ¹ÅÃÆÂ»Ê»º¸»¼ÅÈ»ʹʷʹʺƔ
¿ÉÈ»½·Èº·ÄÏ·¹·º»Ã¿¹¹È»º¿Ê·Í·Èº»ºÉÅÂ»ÂÏÅÄÊ¾»¸·É¿ÉÅ¼
Ê¾»ÉÊËº»ÄÊͱÉÆ»È¼ÅÈÃ·Ä¹»ÅÄÆÈÅ¼¿¹¿»Ä¹Ï»Î·Ã¿Ä·Ê¿ÅÄÉƔ
ÅËÃËÉÊ¹ÅÃÆÂ»Ê»·ÈÊ ¼ÅÈ»·¹¾ÉÊËº»ÄÊ¼ÅÈÍ¾ÅÃ
ÏÅË͵È»¹Â·¿Ã¿Ä½»¿Ê¾»ÈÊ¾»Ã»È¿¹·ÄÅÆÆÅÈÊËÄ¿ÊÏ¹È»º¿ÊÅÈ
CAUTION Â¿¼»Ê¿Ã»Â»·ÈÄ¿Ä½¹È»º¿Ê¸»¼ÅÈ»ÏÅË¹ÅÃÆÂ»Ê»»¿Ê¾»È·ÈÊ
ÅÈ·ÈÊ ƔÉ»·ºº¿Ê¿ÅÄ·Â¹ÅÆ¿»ÉÅ¼Æ·½»ʽ·ÉÄ»»º»º¼ÅÈ»·¹¾
ÉÊËº»ÄÊƔ
!
¼ÏÅË¹¾»¹Á»ºơÅƑƢ½ÅÊÅÂ¿Ä»ʹʽƔ ¼ÏÅË¹¾»¹Á»ºơ»ÉƑƢÊ¾»
ÉÊËº»ÄÊ¿ÉÄͱÊ»Â¿½¿¸Â»¼ÅÈÊ¾»Ã»È¿¹·ÄÅÆÆÅÈÊËÄ¿ÊÏ¹È»º¿ÊƒÉÁ¿Æ
Â¿Ä»ÉʹʽÊ¾ÈÅË½¾ʺʷ·Äº½ÅÊÅÂ¿Ä»ʺʸƔ
·ÈÊ ƳÊËº»ÄÊ·ÄººË¹·Ê¿ÅÄ·Â
ÄÉÊ¿ÊËÊ¿ÅÄ Ä¼ÅÈÃ·Ê¿ÅÄ
¿Ä»ʹʽ
¾»¹Áơ»ÉƢ¿¼Ê¾»ÉÊËº»ÄÊÍ·É¹ÅÄÌ¿¹Ê»ºƑ¸»¼ÅÈ»Ê¾»»ÄºÅ¼
ʹʷʹʺƑÅ¼·¼»º»È·ÂÅÈÉÊ·Ê»¼»ÂÅÄÏ¼ÅÈÆÅÉÉ»ÉÉ¿ÅÄÅÈº¿ÉÊÈ¿¸ËÊ¿ÅÄÅ¼
·¹ÅÄÊÈÅÂÂ»ºÉË¸ÉÊ·Ä¹»Ɣ
¿Ä»ʹʷ
ÄÊ»ÈÊ¾»ÉÊËº»ÄÊͱÉÄ·Ã»·ÉÉ¾ÅÍÄÅÄÆ·½»ʸÅ¼ÏÅËÈÊ·ÎÈ»ÊËÈÄƔ
¼ÏÅË¹¾»¹Á»ºơÅƑƢ¹ÅÃÆÂ»Ê»Â¿Ä»ÉʹʾÊ¾ÈÅË½¾ʺʷ¼ÅÈÊ¾¿É
ÉÊËº»ÄÊƔ ¼ÏÅË¹¾»¹Á»ºơ»ÉƑƢÊ¾»ÉÊËº»ÄÊ¿ÉÄͱÊ»Â¿½¿¸Â»¼ÅÈÊ¾»
Ã»È¿¹·ÄÅÆÆÅÈÊËÄ¿ÊÏ¹È»º¿ÊƒÉÁ¿ÆÂ¿Ä»ÉʹʽÊ¾ÈÅË½¾ʺʷ·Äº½ÅÊÅ
Â¿Ä»ʺʸƔ
¿Ä»ʹʸ
ÄÊ»ÈÊ¾»ÉÊËº»ÄÊƠÉÉÅ¹¿·ÂÉ»¹ËÈ¿ÊÏÄËÃ¸»ÈƺÅÈÅÊ¾»È Ƒ¿¼
·ÆÆÂ¿¹·¸Â»ƻ·ÉÉ¾ÅÍÄÅÄÆ·½»ʸÅ¼ÏÅËÈÊ·ÎÈ»ÊËÈÄƔ
ÅË¹·ÄÄÅÊ¹Â·¿ÃÊ¾»Ã»È¿¹·ÄÅÆÆÅÈÊËÄ¿ÊÏ¹È»º¿Ê·Äº
Ê¾»Â¿¼»Ê¿Ã»Â»·ÈÄ¿Ä½¹È»º¿Ê¼ÅÈÊ¾»É·Ã»ÉÊËº»ÄÊ¿ÄÊ¾»
CAUTION É·Ã»Ï»·ÈƔ ¼ÏÅË¹ÅÃÆÂ»Ê»Â¿Ä»Éʽ˂Ê¾ÈÅË½¾ʾʻ¼ÅÈÊ¾¿É
ÉÊËº»ÄÊƑºÅÄ͵Ê¹ÅÃÆÂ»Ê»Â¿Ä»ʾʼƔ
¿Ä»ʹʹ
!
¼Ê¾»ÉÊËº»ÄÊ·ÊÊ»Äº»ºÅÄÂÏÅÄ»»ºË¹·Ê¿ÅÄ·Â¿ÄÉÊ¿ÊËÊ¿ÅÄƑ»ÄÊ»ÈÊ¾»
¿Ä¼ÅÈÃ·Ê¿ÅÄ·¸ÅËÊÊ¾»¿ÄÉÊ¿ÊËÊ¿ÅÄ·Äº·ÄÉÍ»ÈÊ¾»ÇË»ÉÊ¿ÅÄÉ·¸ÅËÊ
ÅÈÃʸʷˀʿƖ¿Ä¹ÅÂËÃÄƺ·ƻƔ ¼Ê¾»ÉÊËº»ÄÊ·ÊÊ»Äº»º·É»¹ÅÄº
»ºË¹·Ê¿ÅÄ·Â¿ÄÉÊ¿ÊËÊ¿ÅÄƑ»ÄÊ»ÈÊ¾»¿Ä¼ÅÈÃ·Ê¿ÅÄ·Äº·ÄÉÍ»ÈÉ¼ÅÈÊ¾»
É»¹ÅÄº»ºË¹·Ê¿ÅÄ·Â¿ÄÉÊ¿ÊËÊ¿ÅÄ¿Ä¹ÅÂËÃÄƺ¸ƻƔ ¼Ê¾»ÉÊËº»ÄÊ
·ÊÊ»Äº»ºÃÅÈ»Ê¾·ÄÊÍÅ»ºË¹·Ê¿ÅÄ·Â¿ÄÉÊ¿ÊËÊ¿ÅÄÉƑ·ÊÊ·¹¾·Ä
·ºº¿Ê¿ÅÄ·ÂÆ·½»ʹ¹ÅÃÆÂ»Ê»ºÅÄÂÏÊ¾ÈÅË½¾Â¿Ä»ʹʹƔ
Ã»È¿¹·ÄÆÆÅÈÊËÄ¿ÊÏÈ»º¿Ê
¿Ä»ʹʾ
ÄÊ»ÈÊ¾»ÉÊËº»ÄÊͱÉ·ºÀËÉÊ»ºÇË·Â¿¼¿»º»ºË¹·Ê¿ÅÄ»ÎÆ»ÄÉ»É¼ÅÈ
Â¿Ä»ʹʾƔ»»Ë·Â¿¼¿»ººË¹·Ê¿ÅÄÎÆ»ÄÉ»ÉƑ»·ÈÂ¿»ÈƔÉ»Ê¾»
ºÀËÉÊ»ºË·Â¿¼¿»ººË¹·Ê¿ÅÄÎÆ»ÄÉ»ÉÅÈÁÉ¾»»ÊƑÂ·Ê»ÈƑÊÅ
¼¿½ËÈ»»·¹¾ÉÊËº»ÄÊͱÉ·ºÀËÉÊ»ºÇË·Â¿¼¿»º»ºË¹·Ê¿ÅÄ»ÎÆ»ÄÉ»ÉƔ
¼Ê¾»»ºË¹·Ê¿ÅÄ·Â¿ÄÉÊ¿ÊËÊ¿ÅÄ¾·É·¼ÅÈ»¿½Ä·ººÈ»ÉÉƑ»ÄÊ»ÈÊ¾»
¼ÅÈ»¿½Ä·ººÈ»ÉÉ¾»È»·ÄººÅÄͱÊ·¸¸È»Ì¿·Ê»Ê¾»¹ÅËÄÊÈÏÄ·Ã»Ɣ
ÄÉÊÈË¹Ê¿ÅÄÉ¼ÅÈ ÅÈÃʿʿʽʺƺʹʷʹʺƻ
ƖʾƖ
MATTHEW MONROE & REBECCA MONROE BASEL SUKKAR
XXX-XX-0001
Page 2
Form 8880 (2023)
Section references are to the Internal Revenue Code unless otherwise
noted.
Future Developments
For the latest information about developments related to Form 8880 and
its instructions, such as legislation enacted after they were published,
go to www.irs.gov/Form8880.
Reminder
Note: Contributions designated under section 414(h)(2) are treated as
employer contributions and, as such, they aren’t voluntary contributions
made by the employee. They don’t qualify for the credit and shouldn’t
be included on line 2.
Line 4
Enter the total amount of distributions you, and your spouse if filing
jointly, received after 2020 and before the due date of your 2023 return
(including extensions) from any of the following types of plans.
Contributions by a designated beneficiary to an Achieving a Better
Life Experience (ABLE) account. A retirement savings contribution
credit may be claimed for the amount of contributions you, as the
designated beneficiary of an ABLE account, make before January 1,
2026, to the ABLE account. See Pub. 907, Tax Highlights for Persons
With Disabilities, for more information.
• Traditional or Roth IRAs, or ABLE accounts.
General Instructions
• Distributions not taxable as the result of a rollover or a trustee-totrustee transfer.
Purpose of Form
• Distributions that are taxable as the result of an in-plan rollover to your
designated Roth account.
Use Form 8880 to figure the amount, if any, of your retirement savings
contributions credit (also known as the saver’s credit). The maximum
amount of the credit is $1,000 ($2,000 if married filing jointly).
• 401(k), 403(b), governmental 457(b), 501(c)(18)(D), SEP, SIMPLE, or
the federal TSP.
• Qualified retirement plans, as defined in section 4974(c).
Don’t include any of the following.
• Distributions from your eligible retirement plan (other than a Roth IRA)
rolled over or converted to your Roth IRA.
• Loans from a qualified employer plan treated as a distribution.
TIP
This credit can be claimed in addition to any IRA deduction
claimed on Schedule 1 (Form 1040), line 20.
Who Can Take This Credit
You may be able to take this credit if you, or your spouse if filing jointly,
made (a) contributions (other than rollover contributions) to a traditional
or Roth IRA; (b) elective deferrals to a 401(k), 403(b), governmental
457(b), SEP, SIMPLE, or to the federal Thrift Savings Plan (TSP); (c)
voluntary employee contributions to a qualified retirement plan, as
defined in section 4974(c) (including the federal TSP); (d) contributions
to a 501(c)(18)(D) plan; or (e) contributions, as a designated beneficiary
of an ABLE account, to the ABLE account, as defined in section 529A.
• Distributions of excess contributions or deferrals (and income
allocable to such contributions or deferrals).
• Distributions of contributions made to an IRA during a tax year and
returned (with any income allocable to such contributions) on or before
the due date (including extensions) for that tax year.
• Distributions of dividends paid on stock held by an employee stock
ownership plan under section 404(k).
• Distributions from a military retirement plan (other than the federal
TSP).
• Distributions from an inherited IRA by a nonspousal beneficiary.
However, you can’t take the credit if either of the following applies.
If you’re filing a joint return, include both spouses’ amounts in both
columns.
• The amount on Form 1040, 1040-SR, or 1040-NR, line 11, is more
than $36,500 ($54,750 if head of household; $73,000 if married filing
jointly).
Exception. Don’t include your spouse’s distributions with yours when
entering an amount on line 4 if you and your spouse didn’t file a joint
return for the year the distribution was received.
• The person(s) who made the qualified contribution or elective deferral
(a) was born after January 1, 2006; (b) is claimed as a dependent on
someone else’s 2023 tax return; or (c) was a student.
Example. You received a distribution of $5,000 from a qualified
retirement plan in 2023. Your spouse received a distribution of $2,000
from a Roth IRA in 2021. You and your spouse file a joint return in 2023,
but didn’t file a joint return in 2021. You would include $5,000 in column
(a) and $7,000 in column (b).
!
F
CAUTION
You’ll need to refigure the amount on Form 1040 or
1040-SR, line 11, if you’re filing Form 2555 or Form 4563 or
you’re excluding income from Puerto Rico. See Pub. 590-A
at www.irs.gov/Pub590A for details.
You were a student if during any part of 5 calendar months of 2023
you:
• Were enrolled as a full-time student at a school; or
• Took a full-time, on-farm training course given by a school or a state,
county, or local government agency.
A school includes technical, trade, and mechanical schools. It
doesn’t include on-the-job training courses, correspondence schools, or
schools offering courses only through the Internet.
Specific Instructions
Column (b)
Complete column (b) only if you’re filing a joint return.
Line 2
Include on line 2 any of the following amounts.
• Elective deferrals (including designated Roth contributions under
section 402A, if applicable) to a 401(k), 403(b), governmental 457(b),
SEP, SIMPLE, or to the federal TSP.
• Voluntary employee contributions to a qualified retirement plan, as
defined in section 4974(c) (including the federal TSP).
• Contributions to a 501(c)(18)(D) plan.
These amounts may be shown in box 12 of your Form(s) W-2 for
2023.
Line 7
Add the amounts from line 6, columns (a) and (b), and enter the total.
Line 11
Before you complete the following worksheet, figure the amount of any
credit for the elderly or the disabled you’re claiming on Schedule 3
(Form 1040), line 6d. See Schedule R (Form 1040) to figure the credit.
Credit Limit Worksheet
Complete this worksheet to figure the amount to enter on line 11.
1. Enter the amount from Form 1040, 1040-SR, or
1040-NR, line 18 . . . . . . . . .
1.
5125
2. Enter the total of your credits from Schedule 3,
lines 1 through 3, 6d, and 6l . . . . . .
2.
1393
3. Subtract line 2 from line 1. Also enter this amount
on Form 8880, line 11. But if zero or less, stop;
you can’t take the credit—don’t file this form .
3.
3732
MATTHEW MONROE & REBECCA MONROE BASEL SUKKAR
XXX-XX-0001
Å¹¿·Â»¹ËÈ¿ÊÏ»Ä»¼¿ÊÉÅÈÁÉ¾»»ÊƳ¿Ä»Éʽ··Äºʽ¸
»¼ÅÈ»ÏÅË¸»½¿ÄƓ

»»Æ¼ÅÈÅËÈ»¹ÅÈºÉ
)LJXUHDQ\ZULWHLQDGMXVWPHQWVWREHHQWHUHGRQ6FKHGXOHOLQH] VHHWKHLQVWUXFWLRQVIRU6FKHGXOH
OLQH]
,I\RXDUHPDUULHGILOLQJVHSDUDWHO\DQG\RXOLYHGDSDUWIURP\RXUVSRXVHIRUDOORIHQWHU³’´WR
WKHULJKWRIWKHZRUG³EHQHILWV´RQOLQHD,I\RXGRQ¶W\RXPD\JHWDPDWKHUURUQRWLFHIURPWKH,56
%HVXUH\RXKDYHUHDGWKH([FHSWLRQLQWKHOLQHDDQGELQVWUXFWLRQVWRVHHLI\RXFDQXVHWKLV
ZRUNVKHHWLQVWHDGRIDSXEOLFDWLRQWRILQGRXWLIDQ\RI\RXUEHQHILWVDUHWD[DEOH
(QWHUWKHWRWDODPRXQWIURPER[RIDOO\RXU)RUPV66$DQG
55%$OVRHQWHUWKLVDPRXQWRQ)RUPRU65
22899
OLQHD
0XOWLSO\OLQHE\
&RPELQHWKHDPRXQWVIURP)RUPRU65OLQHV]EEEEDQG
(QWHUWKHDPRXQWLIDQ\IURP)RUPRU65OLQHD
&RPELQHOLQHVDQG
(QWHU WKH WRWDO RI WKH DPRXQWV IURP 6FKHGXOH OLQHV WKURXJK DQG DQG
,VWKHDPRXQWRQOLQHOHVVWKDQWKHDPRXQWRQOLQH”
1R
1RQHRI\RXUVRFLDOVHFXULW\EHQHILWVDUHWD[DEOH(QWHURQ)RUPRU
STOP
65OLQHE

X

32000

(QWHULIPDUULHGILOLQJMRLQWO\LIVLQJOHKHDGRIKRXVHKROGTXDOLI\LQJVXUYLYLQJ
VSRXVHRUPDUULHGILOLQJVHSDUDWHO\DQG\RXOLYHGDSDUWIURP\RXUVSRXVHIRUDOORI
6XEWUDFWOLQHIURPOLQH,I]HURRUOHVVHQWHU
(QWHUWKHVPDOOHURIOLQHRUOLQH
(QWHURQHKDOIRIOLQH
(QWHUWKHVPDOOHURIOLQHRUOLQH
0XOWLSO\OLQHE\ ,IOLQHLV]HURHQWHU
$GGOLQHVDQG
0XOWLSO\OLQHE\
7D[DEOHVRFLDOVHFXULW\EHQHILWV(QWHUWKHVPDOOHURIOLQHRUOLQH$OVRHQWHUWKLVDPRXQW
RQ)RUPRU65OLQHE

TIP
QNA
67853
300
67553
,I\RXDUH
0DUULHGILOLQJMRLQWO\HQWHU
6LQJOHKHDGRIKRXVHKROGTXDOLI\LQJVXUYLYLQJVSRXVHRU
PDUULHGILOLQJVHSDUDWHO\DQG\RXOLYHGDSDUWIURP\RXUVSRXVHIRU
DOORIHQWHU
0DUULHGILOLQJVHSDUDWHO\DQG\RXOLYHGZLWK\RXUVSRXVHDWDQ\WLPH
LQVNLSOLQHVWKURXJKPXOWLSO\OLQHE\ DQG
HQWHUWKHUHVXOWRQOLQH7KHQJRWROLQH
,VWKHDPRXQWRQOLQHOHVVWKDQWKHDPRXQWRQOLQH”
1R
1RQHRI\RXUVRFLDOVHFXULW\EHQHILWVDUHWD[DEOH(QWHURQ)RUPRU
STOP
65OLQHE,I\RXDUHPDUULHGILOLQJVHSDUDWHO\DQG\RXOLYHGDSDUWIURP
\RXUVSRXVHIRUDOORIEHVXUH\RXHQWHUHG³’´WRWKHULJKWRIWKHZRUG
³EHQHILWV´RQOLQHD
X

Turn in your highest-quality paper
Get a qualified writer to help you with

“ IRS advanced scenarios taxes ”

Get high-quality paper

NEW! AI matching with writer

Still stressed from student homework?

Get quality assistance from academic writers!

Order now