Guy Wilcox, CPA 2270 Castle Lake Drive Tyrone, GA HAROLD D and JESSICA R ROBBINS 2701 MARYLN PORT NECHES, TX 77651

Transcription

1 Guy Wilcox, CPA 7 Castle Lake Drive Tyrone, GA 9 HAROLD D and JESSICA R ROBBINS 71 MARYLN PORT NECHES, TX 77651

2 17 Individual Return prepared for: HAROLD D and JESSICA R ROBBINS 71 MARYLN PORT NECHES, TX Guy Wilcox, CPA 7 Castle Lake Drive Tyrone, GA 9

3 GUY WILCOX, CPA 7 CASTLE LAKE DRIVE TYRONE, GA 9 (77) 6-99 April 15, 18 HAROLD D and JESSICA R ROBBINS 71 MARYLN PORT NECHES, TX Dear Harold and Jessica, Your 17 Federal Individual Income Tax return will be electronically filed with the Internal Revenue Service upon receipt of a signed Form IRS e-file Signature Authorization. tax is payable with the filing of this return. The refund of $7 will be directly deposited into your checking account. Under the Affordable Care Act, you and each member of your household had either health coverage or an exemption for each month during 17. individual shared responsibility payment is due with the filing of this return. Your 18 estimated tax payment schedule is listed below. Mail your payments to the address shown on your estimated tax payment vouchers. Due Date 4/17/18 6/15/18 9/17/18 1/15/19 $ $ Please be sure to call if you have any questions. Sincerely, StartChurch Tax Team Federal 1,48 1,48 1,48 1, ,75

4 17 Tax Reform Impact Summary Page 1 The Tax Reform it had been in tax return, or the tax law to Impact Summary shows the impact of the Tax Cuts and Jobs Act as if effect this tax year. It does not attempt to forecast next year's account for expiring provisions. Specific limitations in applying this return, if any, are noted on continuing pages. 17 Tax Law 18 Tax Law INCOME Total income ,1 14,1 ADJUSTMENTS TO INCOME Total adjustments Adjusted gross income ,1 14,1 ITEMIZED DEDUCTIONS Taxes Interest Contributions Miscellaneous (subject to % of AGI) Total itemized deductions ,619 6,861 16,15,7,767 4,619 6,861 16,15 7,495 TAX COMPUTATIONS Standard deduction Larger of itemized or standard deduction Income prior to exemption deduction Exemption deduction Taxable income Tax before credits ,7,767 7,6 1,15 61,1 8,51 4, 7,495 76,65 76,65 8,815 NONREFUNDABLE CREDITS Family tax credit Other credits Total nonrefundable credits Tax after credits ,5 1,5 6, ,5, 6,815 OTHER TAXES Total tax ,751 6,815 REFUNDABLE CREDITS Other credits Total refundable credits Total tax after refundable credits , 1, 5,751 1, 1, 5,815

5 17 Tax Reform Impact Summary Page TAX COMPUTATION The Tax Cuts and Jobs Act increases the standard deduction on this return from $1,7 to $4, in 18. The Tax Cuts and Jobs Act eliminates the deduction for personal exemptions in 18.

6 17 Federal Income Tax Summary Page Diff INCOME Wages, salaries, tips, etc Other income Total income ,1 14,1 9,717 9,955 1,67 1,41-9,955,458 ADJUSTMENTS TO INCOME Total adjustments Adjusted gross income ,1 1,67,458 ITEMIZED DEDUCTIONS Taxes Interest Contributions Miscellaneous (subject to % of AGI) Total itemized deductions ,619 6,861 16,15,7,767 4,41 7,75 14, , ,145,191,66 TAX COMPUTATION Standard deduction Larger of itemized or standard deduction Income prior to exemption deduction Exemption deduction Taxable income Tax before credits ,7,767 7,6 1,15 61,1 8,51 1,6 7,15 7,567 1,15 61,417 8,86 1, CREDITS Education credits Total credits Tax after credits ,5 1,5 6,751 1,5 1,5 6,786-5 OTHER TAXES Total tax ,751 6,786-5 PAYMENTS Estimated tax payments American opportunity credit Total payments ,788 1, 6,788 6,916 1, 7,916-1,18-1,18 REFUND OR AMOUNT DUE Amount overpaid Amount refunded to you Amount you owe ,1 1,1-1,9-1,9 TAX RATES Marginal tax rate Effective tax rate % 11.% 15.% 11.%.%.%

7 17 General Information Page 1 Forms needed for this return Federal: 14, 14-ES, Sch A, 16-EZ, 886, 8867, 8879 Tax Rates Marginal Federal Effective 15.% 11.% Carryovers to 18 ne Estimates Federal Estimates 4/17/18 6/15/18 9/17/18 1/15/19 Total $ Estimate Overpayment.... 5,75. $. $ Balance 5,75.

8 Record of Estimated Tax Payments 18 Page 1 Federal Payment Number Date Due 17 Overpayment Credit Applied 4/17/18 6/15/18 9/17/18 1/15/ Check or money order number or credit card confirmation number Balance Due Amount Paid (do not include any credit card convenience fee) Date paid 5,75. Total State: State Payment Number Date Due 17 Overpayment Credit Applied Balance Due Check or money order number or credit card confirmation number Amount Paid (do not include any credit card convenience fee) Date paid Total This document is for your records. Please use it to record your estimated tax payments and bring it with you for reference in the preparation of your 18 tax return. FDIL181L /7/18

9 Mail to: Internal Revenue Service P.O. Box 1 Charlotte, NC 81-1 I Detach Here and Mail With Your Payment I Department of the Treasury Internal Revenue Service Calendar Year ' Due 4/17/18 18 Form 14-ES Payment Voucher 1 File only if you are making a payment of estimated tax by check or money order. Mail this voucher with your check or money order payable to the 'United States Treasury.' Write your social security number and '18 Form 14-ES' on your check or money order. Do not send cash. Enclose, but do not staple or attach, your payment with this voucher HAROLD D ROBBINS JESSICA R ROBBINS 71 MARYLN PORT NECHES, TX Amount of estimated tax you are paying by check or money order G 1 FDIA191L 1/9/18 INTERNAL REVENUE SERVICE PO BOX 1 CHARLOTTE NC DL ROBB 181 4

10 Mail to: Internal Revenue Service P.O. Box 1 Charlotte, NC 81-1 I Detach Here and Mail With Your Payment I Department of the Treasury Internal Revenue Service Calendar Year ' Due 6/15/18 18 Form 14-ES Payment Voucher File only if you are making a payment of estimated tax by check or money order. Mail this voucher with your check or money order payable to the 'United States Treasury.' Write your social security number and '18 Form 14-ES' on your check or money order. Do not send cash. Enclose, but do not staple or attach, your payment with this voucher HAROLD D ROBBINS JESSICA R ROBBINS 71 MARYLN PORT NECHES, TX Amount of estimated tax you are paying by check or money order G 1 FDIA19L 7/1/17 INTERNAL REVENUE SERVICE PO BOX 1 CHARLOTTE NC DL ROBB 181 4

11 Mail to: Internal Revenue Service P.O. Box 1 Charlotte, NC 81-1 I Detach Here and Mail With Your Payment I Department of the Treasury Internal Revenue Service Calendar Year ' Due 9/17/18 18 Form 14-ES Payment Voucher File only if you are making a payment of estimated tax by check or money order. Mail this voucher with your check or money order payable to the 'United States Treasury.' Write your social security number and '18 Form 14-ES' on your check or money order. Do not send cash. Enclose, but do not staple or attach, your payment with this voucher HAROLD D ROBBINS JESSICA R ROBBINS 71 MARYLN PORT NECHES, TX Amount of estimated tax you are paying by check or money order G 1 FDIA194L 1/9/18 INTERNAL REVENUE SERVICE PO BOX 1 CHARLOTTE NC DL ROBB 181 4

12 Mail to: Internal Revenue Service P.O. Box 1 Charlotte, NC 81-1 I Detach Here and Mail With Your Payment I Department of the Treasury Internal Revenue Service Calendar Year ' Due 1/15/19 18 Form 14-ES Payment Voucher 4 File only if you are making a payment of estimated tax by check or money order. Mail this voucher with your check or money order payable to the 'United States Treasury.' Write your social security number and '18 Form 14-ES' on your check or money order. Do not send cash. Enclose, but do not staple or attach, your payment with this voucher HAROLD D ROBBINS JESSICA R ROBBINS 71 MARYLN PORT NECHES, TX Amount of estimated tax you are paying by check or money order G 1 FDIA195L 1/9/18 INTERNAL REVENUE SERVICE PO BOX 1 CHARLOTTE NC DL ROBB 181 4

13 Form 8879 OMB IRS e-file Signature Authorization 17 G Return completed Form 8879 to your ERO. (Do not send to IRS.) Department of the Treasury Internal Revenue Service GGo to for the latest information. Submission Identification Number (SID) A Taxpayer's name Social security number HAROLD D ROBBINS Spouse's name Spouse's social security number JESSICA R ROBBINS Tax Return Information ' Tax Year Ending December 1, 17 (Whole dollars only) Part I 1 Adjusted gross income (Form 14, line 8; Form 14A, line ; Form 14EZ, line 4; Form 14NR, line 7) Total tax (Form 14, line 6; Form 14A, line 9; Form 14EZ, line 1; Form 14NR, line 61) Federal income tax withheld from Forms W- and 199 (Form 14, line 64; Form 14A, line 4; Form 14EZ, line 7; Form 14NR, line 6a) Refund (Form 14, line 76a; Form 14A, line 48a; Form 14EZ, line 1a; Form 14-SS, Part I, line 1a; Form 14NR, line 7a) Amount you owe (Form 14, line 78; Form 14A, line 5; Form 14EZ, line 14; Form 14NR, line 75)... 5 Part II 14,1. 6, 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 my electronic individual income tax return and accompanying schedules and statements for the tax year ending December 1, 17, and to the best of my knowledge and belief, it is true, correct, and accurately lists all amounts and sources of income I received during the tax year. I further declare that the amounts in Part I above are the amounts from my electronic income tax return. 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 Payment cancellation requests must be received no later than 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 my electronic income tax return and, if applicable, my Electronic Funds Withdrawal Consent. Taxpayer's PIN: check one box only X I authorize Guy Wilcox, CPA to enter or generate my PIN ERO firm name 185 Enter five digits, but don't enter all zeros as my signature on my tax year 17 electronically filed income tax return. I will enter my PIN as my signature on my tax year 17 electronically filed income tax return. 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 Date G G Spouse's PIN: check one box only X I authorize Guy Wilcox, CPA to enter or generate my PIN ERO firm name 867 Enter five digits, but don't enter all zeros as my signature on my tax year 17 electronically filed income tax return. I will enter my PIN as my signature on my tax year 17 electronically filed income tax return. 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 Date G G Practitioner PIN Method Returns Only ' continue below Part III Certification and Authentication ' Practitioner PIN Method Only ERO's EFIN/PIN. Enter your six-digit EFIN followed by your five-digit self-selected PIN. Don't enter all zeros I certify that the above numeric entry is my PIN, which is my signature for the tax year 17 electronically filed income tax return 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. 145, Handbook for Authorized IRS e-file Providers of Individual Income Tax Returns. ERO's signature G StartChurch Tax Team Date G ERO Must Retain This Form ' See Instructions Don't Submit This Form to the IRS Unless Requested To Do So BAA For Paperwork Reduction Act tice, see your tax return instructions. FDIA171L 7/8/17 Form 8879 (17)

14 Form 14 Department of the Treasury ' Internal Revenue Service (99) U.S. Individual Income Tax Return For the year Jan. 1 - Dec. 1, 17, or other tax year beginning 17, 17, ending Your first name and initial OMB IRS Use Only, See separate instructions. Last name Your social security number HAROLD D ROBBINS If a joint return, spouse's first name and initial Last name Spouse's social security number JESSICA R ROBBINS Home address (number and street). If you have a P.O. box, see instructions. Apt. no. 71 MARYLN City, town or post office, state, and ZIP code. If you have a foreign address, also complete spaces below (see instructions). PORT NECHES, TX Foreign country name Filing Status Check only one box. Exemptions Foreign province/state/county 1 Single 4 X Married filing jointly (even if only one had income) Married filing separately. Enter spouse's SSN above & full name here.. G 5 Foreign postal code J Make sure the SSN(s) above and on line 6c are correct. Presidential Election Campaign Check here if you, or your spouse if filing jointly, want $ to go to this fund. Checking a box below will not change your tax or refund. You Spouse Head of household (with qualifying person). (See instructions.) If the qualifying person is a child but not your dependent, enter this child's name here.. G Qualifying widow(er) (see instructions) 6a X Yourself. If someone can claim you as a dependent, do not check box 6a b X Spouse c Dependents: (1) First name If more than four dependents, see instructions and check here... G ' Do not write or staple in this space. JACOB ROBBINS Boxes checked on 6a and 6b.... of children on 6c who: (4) b if child under? lived with you age 17 qualifying for child tax credit? did not Last name (see instructions) live with you due to divorce or separation (see instructions).. Dependents on 6c not entered above.. Add numbers on lines claimed above G () Dependent's social security number () Dependent's relationship to you Son d Total number of exemptions 7 Wages, salaries, tips, etc. Attach Form(s) W Income 8 a Taxable interest. Attach Schedule B if required a b Tax-exempt interest. Do not include on line 8a b 9 a Ordinary dividends. Attach Schedule B if required a Attach Form(s) b Qualified dividends b W- here. Also attach Forms 1 Taxable refunds, credits, or offsets of state and local income taxes W-G and 199-R 11 Alimony received if tax was withheld. 1 Business income or (loss). Attach Schedule C or C-EZ If you did not 1 Capital gain or (loss). Attach Schedule D if required. If not required, check here G 1 get a W-, 14 Other gains or (losses). Attach Form see instructions. 15 a IRA distributions a b Taxable amount b 16 a Pensions and annuities a b Taxable amount b 17 Rental real estate, royalties, partnerships, S corporations, trusts, etc. Attach Schedule E Farm income or (loss). Attach Schedule F Unemployment compensation a Social security benefits a b Taxable amount b 1 Other income. List type and amount 1 Combine the amounts in the far right column for lines 7 through 1. This is your total income G Educator expenses Adjusted 4 Certain business expenses of reservists, performing artists, and fee-basis government officials. Attach Form 16 or 16-EZ Gross 5 Health savings account deduction. Attach Form Income 6 Moving expenses. Attach Form Deductible part of self-employment tax. Attach Schedule SE Self-employed SEP, SIMPLE, and qualified plans Self-employed health insurance deduction Penalty on early withdrawal of savings a Alimony paid b Recipient's SSN.... G 1 a IRA deduction Student loan interest deduction Tuition and fees. Attach Form Domestic production activities deduction. Attach Form Add lines through Subtract line 6 from line. This is your adjusted gross income G 7 BAA For Disclosure, Privacy Act, and Paperwork Reduction Act tice, see separate instructions. FDIA11L //18 14,1. 14,1.. 14,1. Form 14 (17)

15 Form 14 (17) Tax and Credits Standard Deduction for '? People who check any box on line 9a or 9b or who can be claimed as a dependent, see instructions.? All others: Single or Married filing separately, $6,5 Married filing jointly or Qualifying widow(er), $1,7 Head of household, $9,5 Other Taxes Payments If you have a qualifying child, attach Schedule EIC. Refund Direct deposit? See instructions. Amount You Owe Third Party Designee Sign Here Joint return? See instructions. Keep a copy for your records. 8 Amount from line 7 (adjusted gross income) a Check You were born before January, 195, Blind. Total boxes Spouse was born before January, 195, if: Blind. checked G 9 a b If your spouse itemizes on a separate return or you were a dual-status alien, check here G 9 b Itemized deductions (from Schedule A) or your standard deduction (see left margin) Subtract line 4 from line Exemptions. If line 8 is $156,9 or less, multiply $4,5 by the number on line 6d. Otherwise, see instrs Taxable income. Subtract line 4 from line 41. If line 4 is more than line 41, enter Tax (see instructions). Check if any from: a c Form(s) 8814 b Form Alternative minimum tax (see instructions). Attach Form Excess advance premium tax credit repayment. Attach Form Add lines 44, 45, and G 48 Foreign tax credit. Attach Form 1116 if required Credit for child and dependent care expenses. Attach Form Education credits from Form 886, line ,5. 51 Retirement savings contributions credit. Attach Form Child tax credit. Attach Schedule 881, if required Residential energy credits. Attach Form Other crs from Form: a 54 8 b 881 c 55 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 G 57 Self-employment tax. Attach Schedule SE.. Exempt-Form Unreported social security and Medicare tax from Form: a b 59 Additional tax on IRAs, other qualified retirement plans, etc. Attach Form 59 if required a Household employment taxes from Schedule H b First-time homebuyer credit repayment. Attach Form 545 if required X Health care: individual responsibility (see instructions) Full-year coverage 6 Taxes from: a Form 8959 b Form 896 c Instrs; enter code(s) 6 Add lines 56 through 6. This is your total tax G 64 Federal income tax withheld from Forms W- and estimated tax payments and amount applied from 16 return , a Earned income credit (EIC) a b ntaxable combat pay election..... G 66 b 67 Additional child tax credit. Attach Schedule American opportunity credit from Form 886, line ,. 69 Net premium tax credit. Attach Form Amount paid with request for extension to file Excess social security and tier 1 RRTA tax withheld Credit for federal tax on fuels. Attach Form Credits from Form: a 7 49 b Reserved c 8885 d 74 Add lines 64, 65, 66a, and 67 through 7. These are your total payments G 75 If line 74 is more than line 6, subtract line 6 from line 74. This is the amount you overpaid a Amount of line 75 you want refunded to you. If Form 8888 is attached, check here.. G G b Routing number G c Type: X Checking Savings G d Account number Amount of line 75 you want applied to your 18 estimated tax G Amount you owe. Subtract line 74 from line 6. For details on how to pay, see instructions G 79 Estimated tax penalty (see instructions) Do you want to allow another person to discuss this return with the IRS (see instructions)? Designee's name G StartChurch FDIA11L //18 Phone no. Tax Team ,767. 7,6. 1, , , a 6 b ,5. 6, a 6, ,51. 6, X. Complete below. G Personal identification number (PIN) G 145 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 accurately list all amounts and sources of income I received during the tax year. 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 A Spouse's signature. If a joint return, both must sign. Date MINISTER (49) Spouse's occupation If the IRS sent you an Identity Protection PIN, enter it here (see inst.) MINISTER Print/Type preparer's name Paid Preparer Use Only Page 8 14,1. Preparer's signature StartChurch Tax Team StartChurch Tax Team Firm's name G Guy Wilcox, CPA Firm's address G 7 Castle Lake Drive Tyrone, GA 9 Date Check PTIN if P11575 self-employed (77) 6-99 Firm's EIN G Phone no. Form 14 (17)

16 SCHEDULE A OMB Itemized Deductions (Form 14) Department of the Treasury Internal Revenue Service (99) 17 G Go to for instructions and the latest information. G Attach to Form 14. Caution: If you are claiming a net qualified disaster loss on Form 4684, see the instructions for line 8. Attachment Sequence. Name(s) shown on Form 14 Your social security number Medical and Dental Expenses 1 Caution: Do not include expenses reimbursed or paid by others. Medical and dental expenses (see instructions) Enter amount from Form 14, line ,1. 7 5,144. 7,81. Multiply line by 7.5% (.75) Subtract line from line 1. If line is more than line 1, enter State and local (check only one box): a Income taxes, or 5 1, b X General sales taxes 6 Real estate taxes (see instructions) , Personal property taxes Other taxes. List type and amount G 8 9 Add lines 5 through Taxes You Paid Interest You Paid , Points not reported to you on Form 198. See instructions for special rules Mortgage insurance premiums (see instructions) Investment interest. Attach Form 495 if required. 14 See instructions Add lines 1 through , Home mortgage interest and points reported to you on Form Home mortgage interest not reported to you on Form 198. If paid to the person from whom you bought the home, see instructions and show that person's name, identifying no., and address G te: Your mortgage interest deduction may be limited (see instructions). 1 5, Gifts to Charity 16 Gifts by cash or check. If you made any gift of $5 or more, see instructions If you made a gift and got a benefit for it, see instructions. 17 Other than by cash or check. If any gift of $5 or more, see instructions. You must attach Form 88 if over $ Carryover from prior year , Add lines 16 through Casualty or theft loss(es) other than net qualified disaster losses. Attach Form 4684 and Casualty and Theft Losses enter the amount from line 18 of that form. See instructions Job Expenses 1 Unreimbursed employee expenses'job travel, union dues, job education, etc. Attach Form 16 or 16-EZ if and Certain Miscellaneous required. See instructions. G Deductions Form 16 (Taxpayer) 5,6. 1 5,6. Tax preparation fees Other expenses'investment, safe deposit box, etc. List type and amount G Add lines 1 through ,55. Enter amount from Form 14, line ,1. 6 Multiply line 5 by % (.) ,8. Subtract line 6 from line 4. If line 6 is more than line 4, enter Other 8 Other'from list in instructions. List type and amount G Miscellaneous Deductions Total Itemized Deductions 9 Is Form 14, line 8, over $156,9? Your deduction is not limited. Add the amounts in the far right column X. for lines 4 through 8. Also, enter this amount on Form 14, line Your deduction may be limited. See the Itemized Deductions Worksheet in the instructions to figure the amount to enter. If you elect to itemize deductions even though they are less than your standard deduction, check here G BAA For Paperwork Reduction Act tice, see the Instructions for Form 14. FDIA1L //18 16,15.., ,767. Schedule A (Form 14) 17

17 Form Education Credits (American Opportunity and Lifetime Learning Credits) 886 Department of the Treasury Internal Revenue Service (99) OMB G Attach to Form 14 or Form 14A. G Go to for instructions and the latest information. Name(s) shown on return Attachment Sequence. 5 Your social security number CAUTION! Complete a separate Part III on page for each student for whom you're claiming either credit before you complete Parts I and II. Refundable American Opportunity Credit Part I 1 1 After completing Part III for each student, enter the total of all amounts from all Parts III, line ,5. Enter: $18, if married filing jointly; $9, if single, head of household, or qualifying widow(er) ,. Enter the amount from Form 14, line 8, or Form 14A, line. If you're filing Form 555, 555-EZ, or 456, or you're excluding income from Puerto Rico, see Pub. 97 for the amount to enter ,1. 4 Subtract line from line. If zero or less, stop; you can't take any education credit ,87. 5 Enter: $, if married filing jointly; $1, if single, head of household, or qualifying widow(er) ,. 6 If line 4 is:? Equal to or more than line 5, enter 1. on line ? 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 4 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 G 7,5. 8 Refundable American opportunity credit. Multiply line 7 by 4% (.4). Enter the amount here and on Form 14, line 68, or Form 14A, line 44. Then go to line 9 below ,. 9 Subtract line 8 from line 7. Enter here and on line of the Credit Limit Worksheet (see instructions) ,5. 1 After completing Part III for each student, enter the total of all amounts from all Parts III, line 1. If zero, skip lines 11 through 17, enter -- on line 18, and go to line Enter the smaller of line 1 or $1, Multiply line 11 by % (.) Part II... nrefundable Education Credits 1 Enter: $1, if married filing jointly; $66, if single, head of household, or qualifying widow(er) Enter the amount from Form 14, line 8, or Form 14A, line. If you're filing Form 555, 555-EZ, or 456, or you're excluding income from Puerto Rico, see Pub. 97 for the amount to enter Subtract line 14 from line 1. If zero or less, skip lines 16 and 17, enter -on line 18, and go to line Enter: $, if married filing jointly; $1, if single, head of household, or qualifying widow(er) If line 15 is:? Equal to or more than line 16, enter 1. 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 1 by line 17. Enter here and on line 1 of the Credit Limit Worksheet (see instructions) G nrefundable education credits. Enter the amount from line 7 of the Credit Limit Worksheet (see instructions) here and on Form 14, line 5, or Form 14A, line BAA For Paperwork Reduction Act tice, see your tax return instructions. FDIA61L 8/15/ ,5. Form 886 (17)

18 Page Form 886 (17) Name(s) shown on return Your social security number CAUTION! 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 as needed for each student. Part III Student and Educational Institution Information. See instructions. Student name (as shown on page 1 of your tax return) Student social security number (as shown on page 1 of your tax return) 1 JACOB CARROLL a Educational institution information (see instructions) Name of first educational institution b Name of second educational institution (if any) LAMAR UNIVERSITY (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. 44 ML KING PKWY BEAUMONT, TX 7771 () Did the student receive Form 198-T from this institution for 17? X () Did the student receive Form 198-T from this institution for 17? () Did the student receive Form 198-T from this institution for 16 with box filled in and box 7 checked? X () Did the student receive Form 198-T from this institution for 16 with box filled in and box 7 checked? (4) Enter the institution's employer identification number (EIN) if you're claiming the American opportunity credit or if you checked '' in () or (). You can get the EIN from Form 198-T or from the institution. (4) Enter the institution's employer identification number (EIN) if you're claiming the American opportunity credit or if you checked '' in () or (). You can get the EIN from Form 198-T or from the institution Has the Hope Scholarship Credit or American opportunity credit been claimed for this student for any 4 tax years before 17? 4 Was the student enrolled at least half-time for at least one academic period that began or is treated as having begun in 17 at an eligible educational institution in a program leading towards a postsecondary degree, certificate, or other recognized postsecondary educational credential? See instructions. 5 Did the student complete the first 4 years of postsecondary education before 17? See instructions. 6 Was the student convicted, before the end of 17, of a felony for possession or distribution of a controlled substance? CAUTION! ' Stop! Go to line 1 for this student. X ' Go to line 4. X ' Go to line 5. ' Stop! Go to line 1 for this student. ' Stop! Go to line 1 for this student. ' Stop! Go to line 1 for this student. X ' Go to line 6. X ' Complete lines 7 through 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 7 through for this student, don't complete line 1. American Opportunity Credit 7 8 Adjusted qualified education expenses (see instructions). Don't enter more than $4, Subtract $, from line 7. If zero or less, enter Multiply line 8 by 5% (.5) ,.,. 5. If line 8 is zero, enter the amount from line 7. Otherwise, add $, to the amount on line 9 and enter the result. Skip line 1. Include the total of all amounts from all Parts III, line, on Part I, line ,5. Lifetime Learning Credit 1 BAA Adjusted qualified education expenses (see instructions). Include the total of all amounts from all Parts III, line 1, on Part II, line FDIA6L 1/6/17 1 Form 886 (17)

19 Form 8867 Department of the Treasury Internal Revenue Service OMB Paid Preparer's Due Diligence Checklist 17 Earned Income Credit (EIC), American Opportunity Tax Credit (AOTC), Child Tax Credit (CTC), and Additional Child Tax Credit (ACTC) To be completed by preparer and filed with Form 14, 14A, 14EZ, 14NR, 14SS, or 14PR. G G Go to for instructions and the latest information. Attachment Sequence. Taxpayer name(s) shown on return Taxpayer identification number 7 Enter preparer's name and PTIN StartChurch Tax Team P11575 Part I Due Diligence Requirements Please check the appropriate box for the credit(s) claimed on this return and complete the related Parts I-IV for the credit(s) claimed (check all that apply). EIC CTC/ACTC AOTC X 1 Did you complete the return based on information for tax year 17 provided by the taxpayer or reasonably obtained by you? X Did you complete the applicable EIC and/or CTC/ACTC worksheets found in the Form 14, 14A, 14EZ, 14SS, 14PR, or 14NR instructions, and/or the AOTC worksheet found in the Form 886 instructions, or your own worksheet(s) that provides the same information, and all related forms and schedules for each credit claimed? X? Review information to determine that the taxpayer is eligible to claim the credit(s) and for what amount X 4 Did any information provided by the taxpayer, a third party, or reasonably known to you, in connection with preparing the return, appear to be incorrect, incomplete, or inconsistent? (If "," answer questions 4a and 4b. If "," go to question 5.) X Did you make reasonable inquiries to determine the correct, complete, and consistent information? Did you document your inquiries? (Documentation should include the questions you asked, whom you asked, when you asked, the information that was provided,and the impact the information had on your preparation of the return.) Did you satisfy the record retention requirement? To meet the record retention requirement, you must keep a copy of your documentation referenced in 4b, a copy of this Form 8867, a copy of applicable worksheets, a record of how, when, and from whom the information used to prepare Form 8867 and worksheet(s) was obtained, and a copy of any document(s) provided by the taxpayer that you relied on to determine eligibility or to compute the amount for the credit(s) X X (If credits were disallowed or reduced, go to question 7a; if not, go to question 8.).... X Did you complete the required recertification Form 886? N/A 8 If the taxpayer is reporting self-employment income, did you ask questions to prepare a complete and correct Form 14, Schedule C? N/A Did you satisfy the knowledge requirement? To meet the knowledge requirement, you must do both of the following:? Interview the taxpayer, ask questions, and document the taxpayer's responses to determine that the taxpayer is eligible to claim the credit(s) a b List those documents, if any, that you relied on. 6 Did you ask the taxpayer whether he/she could provide documentation to substantiate eligibility for and the amount of the credit(s) claimed on the return if his/her return is selected for audit? Did you ask the taxpayer if any of these credits were disallowed or reduced in a previous year? a BAA For Paperwork Reduction Act tice, see separate instructions. FDIA41L Form 8867 (17) 9/5/17

20 Form 8867 (17) Part II Due Diligence Questions for Returns Claiming EIC (If the return does not claim EIC, go to Part III.) EIC 9a Have you determined that this taxpayer is, in fact, eligible to claim the EIC for the number of children for whom the EIC is claimed, or to claim EIC if the taxpayer has no qualifying child? (Skip 9b and 9c if the taxpayer is claiming EIC and does not have a qualifying child.) b Did you explain to the taxpayer that he/she may not claim the EIC if the taxpayer has not lived with the child for over half the year, even if the taxpayer has supported the child? c Did you explain to the taxpayer the rules about claiming the EIC when a child is the qualifying child of more than one person (tie-breaker rules)? Part III CTC/ACTC AOTC N/A Due Diligence Questions for Returns Claiming CTC and/or ACTC (If the return does not claim CTC or ACTC, go to Part IV.) 1a Did all children for whom the taxpayer is claiming the CTC/ACTC reside with the taxpayer? (If "," go to question 1c; if "," go to question 1b.) b Did you ask if there is an active Form 8, Release/Revocation of Claim to Exemption for Child by Custodial Parent, or a similar statement in place and, if applicable, did you attach it to the return? c Have you determined that the taxpayer has not released the claim to another person? Part IV N/A N/A Due Diligence Questions for Returns Claiming AOTC (If the return does not claim AOTC, go to Part V.) 11 Did the taxpayer provide substantiation such as a Form 198-T and/or receipts for the qualified tuition and related expenses for the claimed AOTC? Part V Page X Credit Eligibility Certification G You have complied with all due diligence requirements with respect to the credits claimed on the return of the taxpayer identified above if you: A. Interview the taxpayer, ask adequate questions, document the taxpayer's responses on the return or in your notes, review adequate information to determine if the taxpayer is eligible to claim the credit(s) and in what amount(s); B. Complete this Form 8867 truthfully and accurately and complete the actions described in this checklist for all credits claimed; C. Submit Form 8867 in the manner required; and D. Keep all five of the following records for years from the latest of the dates specified in the Form 8867 instructions under Document Retention. 1. A copy of Form 8867,. The applicable worksheet(s) or your own worksheet(s) for any credits claimed,. Copies of any taxpayer documents you may have relied upon to determine eligibility for and the amount of the credit(s), 4. A record of how, when, and from whom the information used to prepare this form and worksheet(s) was obtained, and 5. A record of any additional questions you may have asked to determine eligibility for and amount of the credits, and the taxpayer's answers. G If you have not complied with all due diligence requirements for all credits claimed, you may have to pay a $51 penalty for each credit for which you have failed to comply. 1 Do you certify that all of the answers on this Form 8867 are, to the best of your knowledge, true, correct, and complete? X Form 8867 (17) FDIA41L 9/5/17

21 Form 16-EZ OMB Unreimbursed Employee Business Expenses 17 G Attach to Form 14 or Form 14NR. Department of the Treasury Internal Revenue Service (99) G Go to for the latest information. Attachment Sequence. Your name Occupation in which you incurred expenses Social security number HAROLD D ROBBINS MINISTER 19A 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 doesn't have to be required to be considered necessary.? You don't get reimbursed by your employer for any expenses (amounts your employer included in box 1 of your Form W- aren't considered reimbursements for this purpose).? If you are claiming vehicle expense, you are using the standard mileage rate for 17. Caution: You can use the standard mileage rate for 17 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 Part I Figure Your Expenses 1,87. 1 Complete Part II. Multiply line 8a by 5.5f (.55). Enter the result here Parking fees, tolls, and transportation, including train, bus, etc., that didn't involve overnight travel or commuting to and from work Travel expense while away from home overnight, including lodging, airplane, car rental, etc. Don't include meals and entertainment , Business expenses not included on lines 1 through. Don't include meals and entertainment ,716. 6,57. x 5% (.5).(Employees subject to Meals and entertainment expenses: $ Department of Transportation (DOT) hours of service limits: Multiply meal expenses incurred while away from home on business by 8% (.8) instead of 5%. For details, see instructions.) ,85. Total expenses. Add lines 1 through 5. Enter here and on Schedule A (Form 14), line 1 (or on Schedule A (Form 14NR), 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 Information on Your Vehicle. Complete this part only if you are claiming vehicle expense on line 1. Statement 1 1/1/1 7 When did you place your vehicle in service for business use? (month, day, year) G 8 Of the total number of miles you drove your vehicle during 17, enter the number of miles you used your vehicle for: a Business,5 b Commuting (see instructions) 8, 11, c Other 9 Was your vehicle available for personal use during off-duty hours? X 1 Do you (or your spouse) have another vehicle available for personal use? X 11 a Do you have evidence to support your deduction? X b If ',' is the evidence written? X BAA For Paperwork Reduction Act tice, see your tax return instructions. FDIA751L 1/17/18 Form 16-EZ (17)

22 17 Federal Statements Page 1 Statement 1 - MINISTER Form 16-EZ, Line 6 Total Expenses Total unreimbursed Form 16 or 16-EZ expenses ndeductible part of Form 16 or 16-EZ expenses Ministerial employee business expense deduction allowed $ $ 11,571. 6,565. 5,6.