Tax Subject OR-1 - Filing an Oregon Tax Return

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You need Oregon Publication 17 1/2, Form 40 Instructions Booklet, Form 40 (and you may also need Form 1040A, Form 1040A Instructions) to complete this topic.

Tax Return filing situation 1:

Use the following W-2's and information to prepare a tax return for Paul Gonzalez and Linda Jimenez.

Paul (Date of Birth 9/15/1946) and Linda (Date of birth 7/10/1956) were married throughout the year but did not live together at any time during the year. They will file their tax returns as Married filing separate. Paul and Linda did not live together any part of 2012. So you need to file a tax return for Paul and another one for Linda. They did not file a joint return or transfer any of their earned income between themselves. During the year their income (including W-2's) were as follows:

Paul received dividends from stock he owned before their marriage of $2,300. Linda received dividends of $3,201 from stock she owned before the marriage.

Paul and Linda received interest from an interest bearing account held jointly of $1,920.

Paul paid $2,490 rent per month for a 3 bedroom house for all of 2012. Paul uses one of the bedrooms as an office. This office is not used in any way for Paul's work. The other bedroom is used as a guest room. The property was not exempt from tax.

Paul received $26,400 Social Security benefits reported on box 5 of Form SSA-1099.                                                                     

Tax Return filing situation 2:

Jordan Johnson (Date of birth 6/19/1947) and Claire Johnson (Date of birth 4/16/1949) are married. Their two children Samantha Johnson (DOB 01/10/1994 and SSN 611-09-0921), Sandra Johnson (DOB 11/25/1994 and SSN 612-02-0352) and Claire's mother Susan Winston (SSN 015-52-7785), lived with them and qualify as their dependent. Amounts paid for their support where paid out of community funds. Jordan and Claire have decided that Claire will claim her mom and that Jordan will claim the girls.

Jordan received $1,614 in dividends from stock that he owned before the marriage.

Claire received $1,215 in dividends from stock that she owned before the marriage.

Claire contributed $5,000 to an IRA for an IRS deduction on her 2012 tax return.

Jordan received $22,550.59 Social Security benefits reported on box 5 of Form SSA-1099.

Use the following information to file a tax return for Jordan and Claire. They need to file separate returns. They have lived together for all of 2012. The address and personal information is current and correct on the W-2's. They will not itemize their deductions.

After you have completed the above tax returns, answer the following questions as accurate as possible:

1. Look at the Form 40 that you prepared for Paul. What is the amount on Line 8?

A. $26,580
B. $21,783
C. $57,887
D. $57,057

2. Look at the Form 40 that you prepared for Paul. What is the amount on Line 12?

A. $18,232
B. $21,783
C. $26,580
D. $57,057

3. Look at the Form 40 that you prepared for Paul. What is the amount on Line 13?

A. $3,322
B. $831
C. $1,661
D. $1,916

4. Look at the Form 40 that you prepared for Paul. What is the amount on Line 14?

A. $20,122
B. $57,056
C. $5,088
D. $0

5. Look at the Form 40 that you prepared for Paul. What is the amount on Line 19?

A. $16,353
B. $7,004
C. $21,457
D. $0

6. Look at the Form 40 that you prepared for Paul. What is the amount on Line 20?

A. $2,605
B. $2,530
C. $255
D. $19,576

7. Look at the Form 40 that you prepared for Paul. What is the amount on Line 26?

A. $3,025
B. $2,025
C. $2,428
D. $0

8. Look at the Form 40 that you prepared for Paul. What is the amount on Line 27?

A. $2,391.56
B. $3,025
C. $2,025
D. $0

9. Look at the Form 40 that you prepared for Paul. What is the amount on Line 28?

A. $13,070
B. $12,320
C. $16,551
D. $17,551

10. Look at the Form 40 that you prepared for Paul. What is the amount on Line 29?

A. $1,307
B. $1,268
C. $1,358
D. $0

11. Look at the Form 40 that you prepared for Paul. What is the amount on Line 31?

A. $1,358
B. $1,268
C. $57,057
D. $56,226

12. Look at the Form 40 that you prepared for Paul. What is the amount on Line 32?

A. $1,268
B. $8,330
C. $1,358
D. $5,226

13. Look at the Form 40 that you prepared for Paul. What is the amount on Line 33?

A. $590
B. $330
C. $57
D. $183

14. Look at the Form 40 that you prepared for Paul. What is the amount on Line 40?

A. $52
B. $89
C. $183
D. $538

15. Look at the Form 40 that you prepared for Paul. What is the amount on Line 41?

A. $1,085
B. $1,175
C. $2,605
D. $0

16. Look at the Form 40 that you prepared for Paul. What is the amount on Line 42?

A. $609
B. $507
C. $412
D. $443

17. Look at the Form 40 that you prepared for Paul. What is the amount on Line 47?

A. $239
B. $412
C. $119
D. $0

18. Look at the Form 40 that you prepared for Paul. What is the amount on Line 49?

A. $352
B. $673
C. $763
D. $0

19. Look at the Form 40 that you prepared for Paul. What is the amount on Line 53?

A. $352
B. $673
C. $763
D. $0

20. Look at the Form 40 that you prepared for Paul. What is the amount on Line 71?

A. $3,527
B. $1,172
C. $1,247
D. $0

21. Look at the Form 40 that you prepared for Linda. What is the amount on Line 8?

A. $14,945
B. $91,751.
C. $28,588
D. $20,955

22. Look at the Form 40 that you prepared for Linda. What is the amount on Line 12?

A. $14,945
B. $91,751
C. $68,436
D. $20,955

23. Look at the Form 40 that you prepared for Linda. What is the amount on Line 13?

A. $6,100.
B. $22,568.
C. $16,857
D. $0

24. Look at the Form 40 that you prepared for Linda. What is the amount on Line 19?

A. $45,868
B. $6,100.
C. $15,899
D. $0

25. Look at the Form 40 that you prepared for Linda. What is the amount on Line 20?

A. $45,868
B. $42,099
C. $85,651
D. $45,868

26. Look at the Form 40 that you prepared for Linda. What is the amount on Line 26?

A. $2,025
B. $1,632
C. $1,640
D. $3,025

27. Look at the Form 40 that you prepared for Linda. What is the amount on Line 27?

A. $806
B. $1,428
C. $2,025
D. $3,025

28. Look at the Form 40 that you prepared for Linda. What is the amount on Line 28?

A. $0
B. $83,626
C. $82,054
D. $55,000

29. Look at the Form 40 that you prepared for Linda. What is the amount on Line 29?

A. $7,304
B. $1,401
C. $1,221
D. $1,192

30. Look at the Form 40 that you prepared for Linda. What is the amount on Line 31?

A. $7,304
B. $4,010
C. $9,720
D. $1,192

31. Look at the Form 40 that you prepared for Linda. What is the amount on Line 32?

A. $0
B. $7,304
C. $2,210
D. $1,192

32. Look at the Form 40 that you prepared for Linda. What is the amount on Line 33?

A. $183
B. $457
C. $769
D. $819

33. Look at the Form 40 that you prepared for Linda. What is the amount on Line 40?

A. $759
B. $457
C. $183
D. $819

34. Look at the Form 40 that you prepared for Linda. What is the amount on Line 41?

A. $7,322
B. $4,765
C. $7,121
D. $3,322

35. Look at the Form 40 that you prepared for Linda. What is the amount on Line 42?

A. $7,553
B. $1,980
C. $1,996
D. $6,322

36. Look at the Form 40 that you prepared for Linda. What is the amount on Line 47?

A. $6,100
B. $1,980
C. $4,400
D. $0

37. Look at the Form 40 that you prepared for Linda. What is the amount on Line 49?

A. $1,215
B. $1,530
C. $5,141
D. $4,298

38. Look at the Form 40 that you prepared for Linda. What is the amount on Line 53?

A. $2,054.34
B. $2,054
C. $5,141
D. $1,717

39. Look at the Form 40 that you prepared for Linda. What is the amount on Line 71?

A. $0
B. $503
C. $3,271
D. $187

40. Look at the Form 40 that you prepared for Jordan. What is the amount on Line 8?

A. $32,806
B. $50,300
C. $35,728
D. $18,800

41. Look at the Form 40 that you prepared for Jordan. What is the amount on Line 12?

A. $35,728
B. $21,783
C. $57,887
D. $57,057

42. Look at the Form 40 that you prepared for Jordan. What is the amount on Line 13?

A. $1,232
B. $2,783
C. $2,149
D. $5,057

43. Look at the Form 40 that you prepared for Jordan. What is the amount on Line 14?

A. $3,322
B. $19,168
C. $1,661
D. $0

44. Look at the Form 40 that you prepared for Jordan. What is the amount on Line 19?

A. $21,317
B. $57,056
C. $33,579
D. $2,149

45. Look at the Form 40 that you prepared for Jordan. What is the amount on Line 26?

A. $1,353
B. $2,025
C. $2,457
D. $3,025

46. Look at the Form 40 that you prepared for Jordan. What is the amount on Line 27?

A. $3,025
B. $2,530
C. $255
D. $2,025

47. Look at the Form 40 that you prepared for Jordan. What is the amount on Line 28?

A. $93,000
B. $31,554
C. $22,428
D. $11,386

48. Look at the Form 40 that you prepared for Jordan. What is the amount on Line 29?

A. $2,391
B. $4,120
C. $2,618
D. $800

49. Look at the Form 40 that you prepared for Jordan. What is the amount on Line 31?

A. $800
B. $1,232
C. $319
D. $2,618

50. Look at the Form 40 that you prepared for Jordan. What is the amount on Line 32?

A. $1,307
B. $2,412
C. $2,618
D. $800

51. Look at the Form 40 that you prepared for Jordan. What is the amount on Line 33?

A. $546
B. $549
C. $570
D. $562

52. Look at the Form 40 that you prepared for Jordan. What is the amount on Line 40?

A. $549
B. $893
C. $546
D. $562

53. Look at the Form 40 that you prepared for Jordan. What is the amount on Line 41?

A. $8,590
B. $251
C. $5,057
D. $2,072

54. Look at the Form 40 that you prepared for Jordan. What is the amount on Line 42?

A. $520
B. $89
C. $338
D. $538

55. Look at the Form 40 that you prepared for Jordan. What is the amount on Line 47?

A. $560
B. $338
C. $260
D. $0

56. Look at the Form 40 that you prepared for Jordan. What is the amount on Line 48?

A. $87
B. $5,507
C. $1,734
D. $2,443

57. Look at the Form 40 that you prepared for Jordan. What is the amount on Line 53?

A. $2,390
B. $1,734
C. $1,190
D. $0

58. Look at the Form 40 that you prepared for Jordan. What is the amount on Line 71?

A. $87
B. $117
C. $763
D. $0

59. Look at the Form 40 that you prepared for Claire. What is the amount on Line 8?

A. $35,200
B. $11,200
C. $77,170
D. $0

60. Look at the Form 40 that you prepared for Claire. What is the amount on Line 13?

A. $3,527
B. $1,172
C. $1,247
D. $6,100

61. Look at the Form 40 that you prepared for Claire. What is the amount on Line 16?

A. $1,945
B. $0
C. $2,588
D. $2,955

62. Look at the Form 40 that you prepared for Claire. What is the amount on Line 18?

A. $1,945
B. $0
C. $6,436
D. $2,955

63. Look at the Form 40 that you prepared for Claire. What is the amount on Line 19?

A. $6,100.
B. $22,568.
C. $11,285
D. $0

64. Look at the Form 40 that you prepared for Claire. What is the amount on Line 20?

A. $45,868
B. $71,070
C. $15,899
D. $0

65. Look at the Form 40 that you prepared for Claire. What is the amount on Line 21?

A. $5,868
B. $2,099
C. $0
D. $4,668

66. Look at the Form 40 that you prepared for Claire. What is the amount on Line 24?

A. $0
B. $1,632
C. $1,640
D. $55

67. Look at the Form 40 that you prepared for Claire. What is the amount on Line 26?

A. $3,025
B. $1,428
C. $2,025
D. $55

68. Look at the Form 40 that you prepared for Claire. What is the amount on Line 27?

A. $3,025
B. $2,025
C. $2,054
D. $5,000

69. Look at the Form 40 that you prepared for Claire. What is the amount on Line 28?

A. $69,045
B. $61,401
C. $61,221
D. $69,192

70. Look at the Form 40 that you prepared for Claire. What is the amount on Line 29?

A. $5,992
B. $4,010
C. $9,720
D. $1,192

71. Look at the Form 40 that you prepared for Claire. What is the amount on Line 31?

A. $0
B. $5,992
C. $2,210
D. $1,192

72. Look at the Form 40 that you prepared for Claire. What is the amount on Line 32?

A. $5,992
B. $4,570
C. $7,690
D. $8,190

73. Look at the Form 40 that you prepared for Claire. What is the amount on Line 33?

A. $759
B. $457
C. $366
D. $819

74. Look at the Form 40 that you prepared for Claire. What is the amount on Line 40?

A. $732
B. $476
C. $366
D. $332

75. Look at the Form 40 that you prepared for Claire. What is the amount on Line 41?

A. $7,553
B. $5,626
C. $1,996
D. $6,322

76. Look at the Form 40 that you prepared for Claire. What is the amount on Line 42?

A. $1,632
B. $1,717
C. $4,400
D. $0

77. Look at the Form 40 that you prepared for Claire. What is the amount on Line 47?

A. $1,215
B. $1,530
C. $1,717
D. $4,298

78. Look at the Form 40 that you prepared for Claire. What is the amount on Line 49?

A. $2,084
B. $2,054
C. $3,909
D. $1,717

79. Look at the Form 40 that you prepared for Claire. What is the amount on Line 53?

A. $3,909
B. $5,030
C. $3,271
D. $1,870

80. Look at the Form 40 that you prepared for Claire. What is the amount on Line 71?

A. $806
B. $300
C. $0
D. $800