Form
1040
2014
(99)
Department of the TreasuryInternal Revenue Service
U.S. Individual Income Tax Return
For the year Jan. 1Dec. 31, 2014, or other tax year beginning
Your first name and initial
Last name
Alice
Byrd
Bruce
Byrd
OMB No. 1545-0074
, 2014, ending
IRS Use OnlyDo not write or staple in this space.
See separate instructions.
, 20
Your social security number
1 2 3 4 5 6 7 8 9
Spouses social security number
Last name
If a joint return, spouses first name and initial
1 1 1 1 1 1 1 1 1
Apt. no.
Home address (number and street). If you have a P.O. box, see instructions.
473 Revere Avenue,
City, town or post office, state, and ZIP code. If you have a foreign address, also complete spaces below (see instructions).
Presidential Election Campaign
Check here if you, or your spouse if filing
jointly, want $3 to go to this fund. Checking
Foreign postal code
a box below will not change your tax or
refund.
You
Spouse
Lowell, MA, 01850
Foreign country name
Filing Status
Check only one
box.
Exemptions
Foreign province/state/county
1
2
3
6a
b
c
Attach Form(s)
W-2 here. Also
attach Forms
W-2G and
1099-R if tax
was withheld.
If you did not
get a W-2,
see instructions.
Adjusted
Gross
Income
(2) Dependents
social security number
Last name
Qualifying widow(er) with dependent child
(4) if child under age 17
qualifying for child tax credit
(see instructions)
(3) Dependents
relationship to you
Cythia
John
Sam
d
Income
childs name here.
Yourself. If someone can claim you as a dependent, do not check box 6a .
Spouse
.
Dependents:
Head of household (with qualifying person). (See instructions.) If
the qualifying person is a child but not your dependent, enter this
Married filing separately. Enter spouses SSN above
and full name here.
(1) First name
If more than four
dependents, see
instructions and
check here
Single
Married filing jointly (even if only one had income)
Boxes checked
on 6a and 6b
No. of children
on 6c who:
lived with you
did not live with
you due to divorce
or separation
(see instructions)
Daughter
Son
Father
Total number of exemptions claimed
Make sure the SSN(s) above
and on line 6c are correct.
120,100
.
8b
. .
8a
2,750
9a
10
11
Qualified dividends . . . . . . . . . . .
9b
Taxable refunds, credits, or offsets of state and local income taxes
Alimony received . . . . . . . . . . . . . . .
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.
10
11
12
13
14
Business income or (loss). Attach Schedule C or C-EZ . . . . . . . . .
Capital gain or (loss). Attach Schedule D if required. If not required, check here
Other gains or (losses). Attach Form 4797 . . . . . . . . . . . . .
12
13
14
15a
16a
17
IRA distributions .
15a
b Taxable amount
. . .
Pensions and annuities 16a
b Taxable amount
. . .
Rental real estate, royalties, partnerships, S corporations, trusts, etc. Attach Schedule E
15b
16b
17
18
19
20a
Farm income or (loss). Attach Schedule F .
Unemployment compensation . . . .
Social security benefits 20a
18
19
20b
21
22
Other income. List type and amount
Combine the amounts in the far right column for lines 7 through 21. This is your total income
23
Educator expenses
24
Certain business expenses of reservists, performing artists, and
fee-basis government officials. Attach Form 2106 or 2106-EZ
25
Health savings account deduction. Attach Form 8889
24
25
26
27
28
Moving expenses. Attach Form 3903 . . . . . .
Deductible part of self-employment tax. Attach Schedule SE .
Self-employed SEP, SIMPLE, and qualified plans
. .
26
27
28
29
30
31a
Self-employed health insurance deduction
Penalty on early withdrawal of savings . .
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.
32
33
34
Alimony paid b Recipients SSN
IRA deduction . . . . . . .
Student loan interest deduction . .
Tuition and fees. Attach Form 8917 .
29
30
31a
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.
32
33
34
35
36
37
Domestic production activities deduction. Attach Form 8903
35
Add lines 23 through 35 . . . . . . . . . . . . .
Subtract line 36 from line 22. This is your adjusted gross income
Wages, salaries, tips, etc. Attach Form(s) W-2
Taxable interest. Attach Schedule B if required .
Tax-exempt interest. Do not include on line 8a .
Ordinary dividends. Attach Schedule B if required
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b Taxable amount
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.
Add numbers on
lines above
8a
b
9a
Dependents on 6c
not entered above
21
22
122,850
36
37
0
122,850
23
.
.
For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions.
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Cat. No. 11320B
Form
1040
(2014)
Page 2
Form 1040 (2014)
38
Amount from line 37 (adjusted gross income)
Tax and
Credits
39a
Check
if:
Standard
Deduction
for
People who
check any
box on line
39a or 39b or
who can be
claimed as a
dependent,
see
instructions.
All others:
Single or
Married filing
separately,
$6,200
Married filing
jointly or
Qualifying
widow(er),
$12,400
Head of
household,
$9,100
Other
Taxes
58
59
60a
Unreported social security and Medicare tax from Form:
b
61
First-time homebuyer credit repayment. Attach Form 5405 if required
62
63
Form 8960 c
Taxes from: a
Form 8959 b
Add lines 56 through 62. This is your total tax . .
Payments
If you have a
qualifying
child, attach
Schedule EIC.
Sign
Here
Paid
Preparer
Use Only
You were born before January 2, 1950,
Spouse was born before January 2, 1950,
Blind.
Blind.
39b
42
43
Exemptions. If line 38 is $152,525 or less, multiply $3,950 by the number on line 6d. Otherwise, see instructions
Taxable income. Subtract line 42 from line 41. If line 42 is more than line 41, enter -0- . .
Form 4972 c
Tax (see instructions). Check if any from: a
Form(s) 8814 b
44
45
46
47
48
49
50
51
52
53
54
55
56
57
64
65
66a
b
67
68
69
70
71
72
75
76a
Alternative minimum tax (see instructions). Attach Form 6251 .
Excess advance premium tax credit repayment. Attach Form 8962
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48
52
Residential energy credits. Attach Form 5695 . . . .
53
3800 b
8801 c
Other credits from Form: a
54
Add lines 48 through 54. These are your total credits . . . . .
Subtract line 55 from line 47. If line 55 is more than line 47, enter -0-
.
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.
Self-employment tax. Attach Schedule SE
Add lines 44, 45, and 46
. . . . . . .
Foreign tax credit. Attach Form 1116 if required .
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.
Additional tax on IRAs, other qualified retirement plans, etc. Attach Form 5329 if required
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.
8919
Household employment taxes from Schedule H
4137
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. . . . .
Instructions; enter code(s)
. . . . . . . . . . .
64
Federal income tax withheld from Forms W-2 and 1099 . .
10,800
2014 estimated tax payments and amount applied from 2013 return
65
Earned income credit (EIC) . . . . . . . . . . 66a
Nontaxable combat pay election
66b
Additional child tax credit. Attach Schedule 8812 .
67
American opportunity credit from Form 8863, line 8 .
Net premium tax credit. Attach Form 8962 . . . .
Amount paid with request for extension to file . . .
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68
69
70
71
72
Credits from Form: a
2439 b
Reserved c
Reserved d
73
Add lines 64, 65, 66a, and 67 through 73. These are your total payments .
Excess social security and tier 1 RRTA tax withheld
Credit for federal tax on fuels. Attach Form 4136
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40
41
42
35,465
43
67,635
44
45
46
47
9,238
55
56
57
0
9,238
87,385
19,750
9,238
58
59
60a
60b
Full-year coverage
Health care: individual responsibility (see instructions)
122,850
49
50
51
Credit for child and dependent care expenses. Attach Form 2441
Education credits from Form 8863, line 19 . . . . .
Retirement savings contributions credit. Attach Form 8880
Child tax credit. Attach Schedule 8812, if required . . .
38
Total boxes
checked 39a
.
.
61
62
63
9,238
.
.
74
10,800
If line 74 is more than line 63, subtract line 63 from line 74. This is the amount you overpaid
75
1,562
Amount of line 75 you want refunded to you. If Form 8888 is attached, check here
76a
1,562
b
d
c Type:
Routing number
Checking
Savings
Account number
Amount of line 75 you want applied to your 2015 estimated tax 77
77
78
Amount you owe. Subtract line 74 from line 63. For details on how to pay, see instructions 78
79
Estimated tax penalty (see instructions) . . . . . . .
79
Do you want to allow another person to discuss this return with the IRS (see instructions)?
Yes. Complete below.
No
Personal identification
number (PIN)
Phone
no.
Designees
name
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.
Your signature
Date
Your occupation
Daytime phone number
Spouses signature. If a joint return, both must sign.
Date
Spouses occupation
If the IRS sent you an Identity Protection
PIN, enter it
here (see inst.)
PTIN
Check
if
self-employed
Joint return? See
instructions.
Keep a copy for
your records.
Itemized deductions (from Schedule A) or your standard deduction (see left margin)
Subtract line 40 from line 38
. . . . . . . . . . . . . . . . .
Third Party
Designee
40
41
Direct deposit?
See
instructions.
Amount
You Owe
If your spouse itemizes on a separate return or you were a dual-status alien, check here
73
74
Refund
Print/Type preparers name
Firms name
Preparers signature
Date
Firm's EIN
Firms address
Phone no.
www.irs.gov/form1040
Form 1040 (2014)
SCHEDULE A
(Form 1040)
OMB No. 1545-0074
Itemized Deductions
Department of the Treasury
Internal Revenue Service (99)
Information
about Schedule A and its separate instructions is at www.irs.gov/schedulea.
Attach to Form 1040.
Name(s) shown on Form 1040
2014
Attachment
Sequence No. 07
Your social security number
Alice and Bruce Byrd
Medical
and
Dental
Expenses
Taxes You
Paid
1
2
3
4
5
6
7
8
Interest
You Paid
9
10
11
Note.
Your mortgage
interest
deduction may
be limited (see
instructions).
123456789
Caution. Do not include expenses reimbursed or paid by others.
Medical and dental expenses (see instructions) . . . . .
1
Enter amount from Form 1040, line 38
2
122,850
Multiply line 2 by 10% (.10). But if either you or your spouse was
3
born before January 2, 1950, multiply line 2 by 7.5% (.075) instead
Subtract line 3 from line 1. If line 3 is more than line 1, enter -0- . .
State and local (check only one box):
a Income taxes, or
. . . . . . . . . . .
5
b
General sales taxes
Real estate taxes (see instructions) . . . . . . . . .
6
Personal property taxes . . . . . . . . . . . . .
7
Other taxes. List type and amount
8
Add lines 5 through 8 . . . . . . . . . . . . . . . .
Home mortgage interest and points reported to you on Form 1098 10
Home mortgage interest not reported to you on Form 1098. If paid
to the person from whom you bought the home, see instructions
and show that persons name, identifying no., and address
12,285
11
12 Points not reported to you on Form 1098. See instructions for
special rules . . . . . . . . . . . . . . . . .
12
13 Mortgage insurance premiums (see instructions) . . . . .
13
14 Investment interest. Attach Form 4952 if required. (See instructions.) 14
15 Add lines 10 through 14 . . . . . . . . . . . . . . .
Gifts to
16 Gifts by cash or check. If you made any gift of $250 or more,
see instructions . . . . . . . . . . . . . . . .
16
Charity
17 Other than by cash or check. If any gift of $250 or more, see
If you made a
gift and got a
instructions. You must attach Form 8283 if over $500 . . .
17
benefit for it,
18 Carryover from prior year . . . . . . . . . . . .
18
see instructions.
19 Add lines 16 through 18 . . . . . . . . . . . . . . .
Casualty and
Theft Losses
21,400
20 Casualty or theft loss(es). Attach Form 4684. (See instructions.) .
9,115
11,950
15
8,700
5,600
6,950
5,000
8,700
5250
350
19
20
Job Expenses 21 Unreimbursed employee expensesjob travel, union dues,
and Certain
job education, etc. Attach Form 2106 or 2106-EZ if required.
Miscellaneous
21
(See instructions.)
Deductions
22 Tax preparation fees . . . . . . . . . . . . .
22
2,557
23 Other expensesinvestment, safe deposit box, etc. List type
and amount
Other
Miscellaneous
Deductions
24
25
26
27
28
23
Add lines 21 through 23 . . . . . . . . . . . .
24
Enter amount from Form 1040, line 38 25
122,850
Multiply line 25 by 2% (.02) . . . . . . . . . . .
26
Subtract line 26 from line 24. If line 26 is more than line 24, enter -0- .
Otherfrom list in instructions. List type and amount
2,557
2,457
27
100
28
29 Is Form 1040, line 38, over $152,525?
Total
No. Your deduction is not limited. Add the amounts in the far right column
Itemized
for lines 4 through 28. Also, enter this amount on Form 1040, line 40.
Deductions
.
Yes. Your deduction may be limited. See the Itemized Deductions
Worksheet in the instructions to figure the amount to enter.
30 If you elect to itemize deductions even though they are less than your standard
deduction, check here . . . . . . . . . . . . . . . . . . .
For Paperwork Reduction Act Notice, see Form 1040 instructions.
Cat. No. 17145C
29
35,465
Schedule A (Form 1040) 2014
SCHEDULE B
Department of the Treasury
Internal Revenue Service (99)
OMB No. 1545-0074
Interest and Ordinary Dividends
(Form 1040A or 1040)
Information
Attach to Form 1040A or 1040.
about Schedule B and its instructions is at www.irs.gov/scheduleb.
Name(s) shown on return
2015
Attachment
Sequence No. 08
Your social security number
Alice and Bruce Byrd
Part I
Interest
123456789
Amount
List name of payer. If any interest is from a seller-financed mortgage and the
buyer used the property as a personal residence, see instructions on back and list
this interest first. Also, show that buyers social security number and address
Second National Bank
2,750
(See instructions
on back and the
instructions for
Form 1040A, or
Form 1040,
line 8a.)
Note: If you
received a Form
1099-INT, Form
1099-OID, or
substitute
statement from
a brokerage firm,
list the firms
name as the
payer and enter
the total interest
shown on that
form.
Part II
2
3
Add the amounts on line 1 . . . . . . . . . .
Excludable interest on series EE and I U.S. savings
Attach Form 8815 . . . . . . . . . . . . .
4
Subtract line 3 from line 2. Enter the result here and
1040, line 8a . . . . . . . . . . . . . .
Note: If line 4 is over $1,500, you must complete Part III.
List name of payer
5
. . . . . . . .
bonds issued after 1989.
. . . . . . . .
on Form 1040A, or Form
. . . . . . . .
2,750
2,750
Amount
Ordinary
Dividends
(See instructions
on back and the
instructions for
Form 1040A, or
Form 1040,
line 9a.)
Note: If you
received a Form
1099-DIV or
substitute
statement from
a brokerage firm,
list the firms
name as the
payer and enter
the ordinary
dividends shown
on that form.
Part III
Foreign
Accounts
and Trusts
(See
instructions on
back.)
Add the amounts on line 5. Enter the total here and on Form 1040A, or Form
6
1040, line 9a . . . . . . . . . . . . . . . . . . . . . .
Note: If line 6 is over $1,500, you must complete Part III.
You must complete this part if you (a) had over $1,500 of taxable interest or ordinary dividends; (b) had a
foreign account; or (c) received a distribution from, or were a grantor of, or a transferor to, a foreign trust.
7a
At any time during 2015, did you have a financial interest in or signature authority over a financial
account (such as a bank account, securities account, or brokerage account) located in a foreign
country? See instructions . . . . . . . . . . . . . . . . . . . . . . . .
If Yes, are you required to file FinCEN Form 114, Report of Foreign Bank and Financial
Accounts (FBAR), to report that financial interest or signature authority? See FinCEN Form 114
and its instructions for filing requirements and exceptions to those requirements . . . . . .
b If you are required to file FinCEN Form 114, enter the name of the foreign country where the
financial account is located
8
During 2015, did you receive a distribution from, or were you the grantor of, or transferor to, a
foreign trust? If Yes, you may have to file Form 3520. See instructions on back . . . . . .
For Paperwork Reduction Act Notice, see your tax return instructions.
Cat. No. 17146N
Yes No
Schedule B (Form 1040A or 1040) 2015
Memo
Moye & Company
Mrs. Alice & Mr. Bruce Byrd
473 Revere Ave
Lowell, MA 01850
Dear, Mrs. Alice & Mr. Bruce Byrd
I am responding to you inquiry about the changes that youre making in 2015. With the
new information that was provided to me and all other things remaining the same the taxable
income and tax liability for 2015 should be:
Income
146,000
Interest (CDs)
32,000
AGI
178,000
Itemized Deduction:
Medical
Taxes Income
9,000
14,800
Mortgage Interest
8,700
Charity
5,350
Property Tax
10,100
(47,950)
130,050
Personal Exemption
(15,800)
Taxable Income
114,250
Tax
6,050
Less: Withholdings (Federal)
(10,800)
Net taxable Payable
4,750
Form
2106-EZ
Department of the Treasury
Internal Revenue Service (99)
Your name
OMB No. 1545-0074
Unreimbursed Employee Business Expenses
2014
Attach to Form 1040 or Form 1040NR.
Information about Form 2106 and its separate instructions is available at www.irs.gov/form2106.
Attachment
Sequence No.
Social security number
Occupation in which you incurred expenses
Alice J. Byrd
Office Manager
111
11
129A
1111
You Can Use This Form Only if All of the Following Apply.
You are an employee deducting ordinary and necessary expenses attributable to your job. An ordinary expense is one that is
common and accepted in your field of trade, business, or profession. A necessary expense is one that is helpful and appropriate for
your business. An expense does not have to be required to be considered necessary.
You do not get reimbursed by your employer for any expenses (amounts your employer included in box 1 of your Form W-2 are not
considered reimbursements for this purpose).
If you are claiming vehicle expense, you are using the standard mileage rate for 2014.
Caution: You can use the standard mileage rate for 2014 only if: (a) you owned the vehicle and used the standard mileage rate for the first year
you placed the vehicle in service, or (b) you leased the vehicle and used the standard mileage rate for the portion of the lease period after 1997.
Part I
Figure Your Expenses
Complete Part II. Multiply line 8a by 56 (.56). Enter the result here .
Parking fees, tolls, and transportation, including train, bus, etc., that did not involve overnight
travel or commuting to and from work . . . . . . . . . . . . . . . . . . .
Travel expense while away from home overnight, including lodging, airplane, car rental, etc. Do
not include meals and entertainment . . . . . . . . . . . . . . . . . . . .
Business expenses not included on lines 1 through 3. Do not include meals and
entertainment . . . . . . . . . . . . . . . . . . . . . . . . . . .
Meals and entertainment expenses: $
50% (.50). (Employees subject to
Department of Transportation (DOT) hours of service limits: Multiply meal expenses incurred
while away from home on business by 80% (.80) instead of 50%. For details, see instructions.)
Total expenses. Add lines 1 through 5. Enter here and on Schedule A (Form 1040), line 21 (or
on Schedule A (Form 1040NR), line 7). (Armed Forces reservists, fee-basis state or local
government officials, qualified performing artists, and individuals with disabilities: See the
instructions for special rules on where to enter this amount.) . . . . . . . . . . . .
Part II
2,557
2,557
Information on Your Vehicle. Complete this part only if you are claiming vehicle expense on line 1.
When did you place your vehicle in service for business use? (month, day, year)
Of the total number of miles you drove your vehicle during 2014, enter the number of miles you used your vehicle for:
Business
b Commuting (see instructions)
Other
Yes
No
10
Do you (or your spouse) have another vehicle available for personal use? .
Yes
No
11a
Do you have evidence to support your deduction?
Yes
No
Yes
No
Was your vehicle available for personal use during off-duty hours? .
b If Yes, is the evidence written? .
For Paperwork Reduction Act Notice, see your tax return instructions.
Cat. No. 20604Q
Form 2106-EZ (2014)
