Advanced Scenario 5: Samantha Rollins

Directions
Using the tax software, complete the tax return, including Form 1040 and all appropri-
ate forms, schedules, or worksheets. Answer the questions following the scenario.
Note: When entering Social Security numbers (SSNs) or Employer Identification
Numbers (EINs), replace the Xs as directed, or with any four digits of your choice.

Interview Notes
Samanthas husband died in March 2016. Samantha filed a joint return with her
husband for 2016. She has not remarried.
In September 2017, Samanthas daughter, Meredith, enrolled in college to pursue a
bachelors degree. She had no previous post-secondary education. Yuma College is
a qualified educational institution.
Meredith does not have a felony drug conviction.
Samantha brought a Form 1098-T and an account statement from the college.
Merediths purchases at the college bookstore were for course-related books.
The terms of Merediths scholarship require that it be used to pay for tuition.
Samantha took a distribution from her IRA and used all of the distribution to pay for
some of Merediths education expenses. All her IRA contributions were deductible in
the year she made them.
Samantha provided the entire cost of maintaining the household and all the support
for her children, Meredith and Oliver, in 2017.
Samanthas older brother, Howard, lives with her and is permanently and totally
disabled. He received disability income which he used to provide more than half of
his own support.
Samantha lost her job in December 2017. She received unemployment for two
weeks in 2017 until she found a new job.
Samantha provides translation services to earn extra income. She received a Form
1099-MISC for all of the translation income. Her only expense related to this income
was $150 in office supplies.
Oliver attended day care while Samantha worked.
Samantha received a Form 1099-C
for cancelled credit card debt. Using
the insolvency determination work-
sheet in Publication 4012, you helped
Samantha determine the value of her
assets exceeded her liabilities and that
she was solvent at the time the credit
card debt was cancelled.
Samantha, Meredith, and Oliver
had MEC all year through Samanthas
employer. Howard also had MEC all
year.

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