US ANSWER KEYS SMATHERS JOHNSON KARR BROWN BERINGER Part 1 Part 2 Part 1 Part 2 Part 3 Line 7 Wages 4591 9800 2075 2075 2075 35229 Line 8a Taxable Interest 677 84 84 84 Line 8b Tax Exempt Interest Line 9a Ordinary Dividends 162 162 162 Line 9b Qualified Dividends 100 100 100 Line 10 State Tax Refund Line 11 Alimony Received Line 12 Schedule C Sch C: Expenses Line 13 Capital Gains 16 16 16 Line 15a IRA Distributions Line 15b Taxable IRA Distributions 25302 Line 16a Pensions & Annuities 16000 9222 9222 Line 16b Taxable Pensions & Annuities 25962 25962 15000 8776 8776 Line 19 Unemployment 2400 Line 20a Social Security Benefits Rcvd 40900 40900 11624 11624 11624 Line 20b Taxable Social Security Benefits 8050 30132 Line 21 Other Income 1000 1000 Line 22 Total Income 4591 34012 82073 24800 2337 12113 12113 37629 Line 23 Educator Expenses Line 27 Ded Part of SE Tax Line 30 Penalty for Early w/d of Savings Line 31 Alimony Paid Line 32 IRA Contribution Line 33 Student Loan Interest 396 Line 34 Tuition and Fees Line 36 Total Adjustments LIne 37 Adjusted Gross Income (AGI) 4591 34012 82073 24800 2337 12113 12113 37233 Line 38 AGI 4591 34012 82073 24800 2337 12113 12113 37233 Line 40 Standard Deduction 4941 15100 15100 9400 7850 7850 9300 Line 40 Sch A: Itemized Deduction 8375 Medical 3079 Taxes Paid 4675 Interest Paid Gifts to Charity 570 Job Expenses, etc. Other Misc Deductions 51 Line 42 Exemptions 8100 8100 4050 4050 4050 4050 16200 Line 43 Taxable Income 10812 58873 11350 213 11733 Line 44 Tax 1083 7904 1243 9 1173 Line 46 Excess Advanced PTC Repayment Line 47 Sum of Lines 44+45+46 1243 9 Line 48 Foreign Tax Credit Line 49 Child & Dependent Care Line 50 Education Credit Line 51 Retirement Savings Credit 120 Line 52 Child Tax Credit 1053 Line 53 Energy Credit Line 55 Total Credits 1173 Line 56 Difference between Lines 47 and 55 1243 9 Line 57 Self Employment Tax Line 58 Unreported SS/Medicare Tax Line 59 Additional tax on IRAs Line 60b Repayment 1st Time Home Buyer Line 61 Health Care Individual Responsibility Line 63 Total Tax 1083 7904 1243 9 Line 64 Federal Tax Withheld 459 5394 9985 1400 208 714 714 1266 Line 65 Estimated Payments Line 66a EIC 1563 Line 67 Additional CTC 947 Line 68 American opportunity from 8863 Line 69 Net Premium Tax Credit Line 74 Total Payments 459 5394 9985 1400 208 705 714 3776 Line 75 Overpaid 459 4311 2081 157 208 705 714 3776 Line 76 Refunded to you 459 4311 2081 157 208 705 714 3776 Line 78 Amount you owe 1
MA ANSWER KEYS SMATHERS JOHNSON KARR BROWN BERINGER Part 1 Part 2 Part 1 Part 2 Part 3 Line 2 f Total Exemptions 4400 10200 10200 7300 5100 5100 8179 9800 Line 3 Wages 4591 10320 2075 2075 2075 35229 Line 4 Pensions & Annuities 25962 25962 Line 5a MA Bank Interest 677 84 84 84 Line 5 Taxable MA Bank Interest 477 0 0 0 Line 6 Business Income / Loss Line 7 Rent / Royalties Line 8 a Unemployment 2400 Line 8 b MA Lottery 1000 1000 Line 9 Other Sch X, Line 5 25302 Line 10 Total 5.1% Income 4591 25962 51741 10320 2075 3075 3075 37629 Line 11 a Soc.Sec. / Med / MA Ret 352 670 159 159 159 2000 Line 11 b Spouse Soc. Sec. / Med Lne 12 Chld under age 13, etc. Line 13 No. Depend x $3600 3600 Line 14 Rental Deduction 3000 Line 15 Other Sch Y, Line 18 396 Line 16 Total Deductions 352 670 159 159 159 8996 Line 17 5.1% Income after Deductions 4239 29562 51741 9650 1916 2916 2916 28633 Line 18 Exemption Amount 4400 10200 10200 7300 5100 5100 8179 9800 Line 19 5.1% Income aft Exempt 15762 41541 2350 18833 Line 20 Int / Div Income Line 21 Total Taxable 5.1% Inc 15762 41541 2350 18833 Line 22 Tax on 5.1% Income 805 2119 119 960 Line 23 12% Income Line 24 Tax on long-term capital gains Line 28 Total Income Tax 805 2119 119 960 Line 29 Limited Income Credit Line 30 Income tax paid to another state Line 31 Other Credits (from CMS) Line 32 Income Tax after Credits 805 2119 119 960 Line 34 Use Tax Line 35 Health Care Penalty Line 36 Income Tax after Credits, etc 805 2119 119 960 Line 37 MA Tax Withheld 230 1298 2563 300 104 154 154 747 Line 38 2015 Overpayment applied to 2016 Line 39 MA Estimated Tax Line 40 Payments made with extension Line 41 Earned Income Crediit 359 Line 42 Senior Circuit Breaker 118 1070 Line 44 Total Payments 230 1298 2563 418 104 154 1224 1106 Line 45 Overpayment 493 444 299 104 154 1224 146 Line 47 Refund 230 493 444 299 104 154 1224 146 Line 48 Tax Due 2
Line 7 Line 8a Line 8b Line 9a Line 9b Line 10 Line 11 Line 12 Line 13 Line 15a Line 15b Line 16a Line 16b Line 19 Line 20a Line 20b Line 21 Line 22 Line 23 Line 27 Line 30 Line 31 Line 32 Line 33 Line 34 Line 36 LIne 37 US ANSWER KEYS Wages Taxable Interest Tax Exempt Interest Ordinary Dividends Qualified Dividends State Tax Refund Alimony Received Schedule C Sch C: Expenses Capital Gains IRA Distributions Taxable IRA Distributions Pensions & Annuities Taxable Pensions & Annuities Unemployment Social Security Benefits Rcvd Taxable Social Security Benefits Other Income Total Income Educator Expenses Ded Part of SE Tax Penalty for Early w/d of Savings Alimony Paid IRA Contribution Student Loan Interest Tuition and Fees Total Adjustments Adjusted Gross Income (AGI) FLEMING HUDSON STERLING MEADOWS CLARK Part 1 Part 2 Part 1 Part 2 Part 1 Part 2 13859 19259 32161 9000 9000 55045 417 417 147 490 490 769 769 221 227 227 163 163 232 232 197 106 106 232 232 2400 7902 4974 69 3069 45 45 50 5000 5000 1975 1975 20069 21570 6436 19874 21570 20445 1345 1345 7550 24792 24792 1996 20621 36323 32308 7158 25592 33591 32466 63063 559 23 23 1200 175 559 23 1398 20621 35764 32308 7158 25592 33568 31068 63063 Line 38 AGI Line 40 Standard Deduction Line 40 Sch A: Itemized Deduction Medical Taxes Paid Interest Paid Gifts to Charity Job Expenses, etc. Other Misc Deductions Line 42 Exemptions Line 43 Taxable Income Line 44 Tax Line 46 Excess Advanced PTC Repayment Line 47 Sum of Lines 44+45+46 Line 48 Foreign Tax Credit Line 49 Child & Dependent Care Line 50 Education Credit Line 51 Retirement Savings Credit Line 52 Child Tax Credit Line 53 Energy Credit Line 55 Total Credits Line 56 Difference between Lines 47 and 55 Line 57 Self Employment Tax Line 58 Unreported SS/Medicare Tax Line 59 Additional tax on IRAs Line 60b Repayment 1st Time Home Buyer Line 61 Health Care Individual Responsibility Line 63 Total Tax Line 64 Federal Tax Withheld Line 65 Estimated Payments Line 66a EIC Line 67 Additional CTC Line 68 American opportunity from 8863 Line 69 Net Premium Tax Credit Line 74 Total Payments Line 75 Overpaid Line 76 Refunded to you Line 78 Amount you owe 20621 35764 32308 7158 25592 33568 31068 63063 9300 9300 6300 15100 15100 12600 12600 12600 8100 8100 4050 12150 12150 12150 12150 16200 3221 18364 21958 0 0 8818 6318 34263 323 2094 2833 0 0 853 603 4206 470 3303 853 603 4206 35 35 431 323 1000 818 568 2000 323 1431 853 603 2000 0 663 3303 0 0 2206 1117 500 500 1059 500 2280 3303 0 0 3265 2751 3337 2711 1761 3124 2546 2546 4139 5059 1869 1801 2201 677 182 432 0 177 8487 5206 2711 1761 3124 4529 5356 4139 7987 2926 1761 3124 4529 5356 874 7987 2926 1761 3124 4529 5356 874 592 3
MA ANSWER KEYS Line 2 f Total Exemptions Line 3 Wages Line 4 Pensions & Annuities Line 5a MA Bank Interest Line 5 Taxable MA Bank Interest Line 6 Business Income / Loss Line 7 Rent / Royalties Line 8 a Unemployment Line 8 b MA Lottery Line 9 Other Sch X, Line 5 FLEMING HUDSON STERLING MEADOWS CLARK Part 1 Part 2 Part 1 Part 2 Part 1 Part 2 7800 7800 4400 12700 12700 9800 9800 10800 13859 19259 32161 9000 9000 55045 6436 19874 21570 20445 417 417 125 125 237 237 221 317 317 0 0 37 37 21 7902 1345 1345 7550 5000 7400 1975 1975 Line 10 Total 5.1% Income Line 11 a Soc.Sec. / Med / MA Ret Line 11 b Spouse Soc. Sec. / Med Lne 12 Chld under age 13, etc. Line 13 No. Depend x $3600 Line 14 Rental Deduction Line 15 Other Sch Y, Line 18 Line 16 Total Deductions Line 17 5.1% Income after Deductions Line 18 Exemption Amount Line 19 5.1% Income aft Exempt Line 20 Int / Div Income Line 21 Total Taxable 5.1% Inc Line 22 Tax on 5.1% Income Line 23 12% Income Line 24 Tax on long-term capital gains Line 28 Total Income Tax Line 29 Limited Income Credit Line 30 Income tax paid to another state Line 31 Other Credits (from CMS) Line 32 Income Tax after Credits 20521 36223 32161 6436 19874 32582 31457 62616 1137 2000 2000 1613 723 723 2000 3600 3600 3600 3600 3600 3000 3000 3000 23 1398 4737 8600 5000 3600 6600 746 2121 7213 15784 27623 27161 2836 13274 31836 29336 55403 7800 7800 4400 12700 12700 9800 9800 10800 7984 19823 22761 0 574 22036 19536 44603 163 232 232 197 7984 19823 22761 737 22268 19768 44800 407 1011 1162 37 1136 1009 2285 157 2 2 3 407 1011 1162 194 1138 1011 2288 407 1011 1162 0 194 1138 1011 2288 Line 34 Use Tax Line 35 Health Care Penalty Line 36 Income Tax after Credits, etc Line 37 MA Tax Withheld Line 38 2015 Overpayment applied to 2016 Line 39 MA Estimated Tax Line 40 Payments made with extension Line 41 Earned Income Crediit Line 42 Senior Circuit Breaker Line 44 Total Payments Line 45 Overpayment Line 47 Refund Line 48 Tax Due 407 1011 1162 0 194 1138 1011 2288 776 776 452 0 1000 125 125 1202 1164 430 414 506 32 1940 1206 452 0 1032 539 631 1202 1553 195 0 838 1553 195 0 838 710 599 380 1086 4
Line 7 Line 8a Line 8b Line 9a Line 9b Line 10 Line 11 Line 12 Line 13 Line 15a Line 15b Line 16a Line 16b Line 19 Line 20a Line 20b Line 21 Line 22 Line 23 Line 27 Line 30 Line 31 Line 32 Line 33 Line 34 Line 36 LIne 37 US ANSWER KEYS Wages Taxable Interest Tax Exempt Interest Ordinary Dividends Qualified Dividends State Tax Refund Alimony Received Schedule C Sch C: Expenses Capital Gains IRA Distributions Taxable IRA Distributions Pensions & Annuities Taxable Pensions & Annuities Unemployment Social Security Benefits Rcvd Taxable Social Security Benefits Other Income Total Income Educator Expenses Ded Part of SE Tax Penalty for Early w/d of Savings Alimony Paid IRA Contribution Student Loan Interest Tuition and Fees Total Adjustments Adjusted Gross Income (AGI) AUSTIN GRAHAM RIVERS Part 1 Part 2 Part 1 Part 2 Part 3 Part 1 Part 2 Part 3 12475 12475 35816 35816 35816 227 227 227 3465 3465 3465 1066 149 149 190 190 190 170 170 170 149 149 190 190 190 108 108 108 171 7500 7500 75 75 70 70 70 268 268 2000 2000 2000 9397 9397 22000 40000 40000 8686 8686 12500 12500 12500 19000 36000 36000 7368 7368 12900 12900 12900 169 254 10965 10965 10965 1000 1000 1000 5000 5000 5000 21822 22078 60698 60698 60698 29705 54205 54205 530 530 55 55 55 3000 3000 500 500 55 3555 3555 530 530 21822 22078 60643 57143 57143 29705 53675 53675 Line 38 AGI Line 40 Standard Deduction Line 40 Sch A: Itemized Deduction Medical Taxes Paid Interest Paid Gifts to Charity Job Expenses, etc. Other Misc Deductions Line 42 Exemptions Line 43 Taxable Income Line 44 Tax Line 46 Excess Advanced PTC Repayment Line 47 Sum of Lines 44+45+46 Line 48 Foreign Tax Credit Line 49 Child & Dependent Care Line 50 Education Credit Line 51 Retirement Savings Credit Line 52 Child Tax Credit Line 53 Energy Credit Line 55 Total Credits Line 56 Difference between Lines 47 and 55 Line 57 Self Employment Tax Line 58 Unreported SS/Medicare Tax Line 59 Additional tax on IRAs Line 60b Repayment 1st Time Home Buyer Line 61 Health Care Individual Responsibility Line 63 Total Tax Line 64 Federal Tax Withheld Line 65 Estimated Payments Line 66a EIC Line 67 Additional CTC Line 68 American opportunity from 8863 Line 69 Net Premium Tax Credit Line 74 Total Payments Line 75 Overpaid Line 76 Refunded to you Line 78 Amount you owe 21822 22078 60643 57143 57143 29705 53675 53675 7550 13850 15100 15100 15100 9410 20635 20635 989 989 3033 5440 5440 4677 5656 5656 1700 7550 7550 1000 1000 4050 4050 20250 20250 20250 8100 8100 8100 10222 8618 26543 16258 16258 6505 30475 30475 1033 838 3029 1608 1608 633 3614 3614 1033 838 3029 1608 1608 633 3614 3614 20 20 20 1608 1000 1000 1000 1000 1608 20 20 20 1033 838 2029 608 613 3594 3594 1060 1060 500 1033 1338 2029 608 613 4654 4654 3559 3559 8596 8596 8596 2000 3700 3700 1200 1000 1000 3559 3559 8596 8596 10596 2000 3700 4900 2526 2221 6567 7988 10596 1387 246 2526 2221 6567 7988 10596 1387 246 954 5
MA ANSWER KEYS Line 2 f Total Exemptions Line 3 Wages Line 4 Pensions & Annuities Line 5a MA Bank Interest Line 5 Taxable MA Bank Interest Line 6 Business Income / Loss Line 7 Rent / Royalties Line 8 a Unemployment Line 8 b MA Lottery Line 9 Other Sch X, Line 5 AUSTIN GRAHAM RIVERS Part 1 Part 2 Part 1 Part 2 Part 3 Part 1 Part 2 Part 3 5100 5100 12500 13489 13489 10200 10200 10200 12475 12475 35816 35816 35816 12500 12500 12500 17000 17000 227 227 227 1200 1200 1200 27 27 27 1000 1000 1000 7500 7500 5000 5000 5000 268 1000 1000 1000 2000 1000 1000 Line 10 Total 5.1% Income Line 11 a Soc.Sec. / Med / MA Ret Line 11 b Spouse Soc. Sec. / Med Lne 12 Chld under age 13, etc. Line 13 No. Depend x $3600 Line 14 Rental Deduction Line 15 Other Sch Y, Line 18 Line 16 Total Deductions Line 17 5.1% Income after Deductions Line 18 Exemption Amount Line 19 5.1% Income aft Exempt Line 20 Int / Div Income Line 21 Total Taxable 5.1% Inc Line 22 Tax on 5.1% Income Line 23 12% Income Line 24 Tax on long-term capital gains Line 28 Total Income Tax Line 29 Limited Income Credit Line 30 Income tax paid to another state Line 31 Other Credits (from CMS) Line 32 Income Tax after Credits 12743 12475 49343 49343 49343 8000 31500 31500 954 954 139 139 139 1060 1060 2000 2000 2000 3600 3600 3600 3000 55 3555 3555 17000 17000 954 954 5794 9294 9294 18060 21060 11789 11521 43549 40049 40049 8000 13440 10440 5100 5100 12500 13489 13489 10200 10200 10200 6689 6421 31049 26560 26560 3240 240 149 149 190 190 190 2035 2044 6838 6570 31239 26750 26750 5275 2284 348 335 1593 1364 1364 269 116 4 4 4 352 339 1593 1364 1364 273 116 352 339 1593 1364 1364 273 116 Line 34 Use Tax Line 35 Health Care Penalty Line 36 Income Tax after Credits, etc Line 37 MA Tax Withheld Line 38 2015 Overpayment applied to 2016 Line 39 MA Estimated Tax Line 40 Payments made with extension Line 41 Earned Income Crediit Line 42 Senior Circuit Breaker Line 44 Total Payments Line 45 Overpayment Line 47 Refund Line 48 Tax Due 31 31 352 339 1593 1395 1395 273 116 896 896 3575 3575 3575 370 370 370 100 896 896 3575 3575 3575 370 370 470 544 557 1982 2180 2180 370 97 354 544 557 1982 2180 2180 370 97 354 6