form 1040 department of the treasury—internal revenue ... · form 1040 department of the...

Form 1040 Department of the Treasury—Internal Revenue Service

U.S. Individual Income Tax Return 2018 OMB No. 1545-0074 IRS Use Only—Do not write or staple in this space.

(99)

Filing status: Single Married filing jointly Married filing separately Head of household Qualifying widow(er)

Your first name and initial Last name Your social security number

Your standard deduction: Someone can claim you as a dependent You were born before January 2, 1954 You are blind

If joint return, spouse's first name and initial Last name Spouse’s social security number

Spouse standard deduction: Someone can claim your spouse as a dependent Spouse was born before January 2, 1954

Spouse is blind Spouse itemizes on a separate return or you were dual-status alien

Home address (number and street). If you have a P.O. box, see instructions. Apt. no.

City, town or post office, state, and ZIP code. If you have a foreign address, attach Schedule 6.

Full-year health care coverage or exempt (see inst.)

Presidential Election Campaign (see inst.) You Spouse

If more than four dependents, see inst. and here

Dependents (see instructions): (2) Social security number (3) Relationship to you (4) if qualifies for (see inst.):

(1) First name Last name Child tax credit Credit for other dependents

Sign Here Joint return? See instructions. Keep a copy for your records.

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 If the IRS sent you an Identity Protection PIN, enter it here (see inst.)

Spouse’s signature. If a joint return, both must sign. Date Spouse’s occupation If the IRS sent you an Identity Protection PIN, enter it here (see inst.)

Paid Preparer Use Only

Preparer’s name Preparer’s signature PTIN Firm’s EIN

Firm’s name Phone no.

Check if:

3rd Party Designee

Self-employed

Firm’s address

For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions. Form 1040 (2018) QNA

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WHITNEY M REFUND 257-00-4321

4175 SPRING ST

EVANS, GA 30809

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JEREMY D REFUND 364-00-5654 SON X

01/15/19 LIBRARIAN

Form 1040 (2018)

Attach Form(s) W-2. Also attach Form(s) W-2G and 1099-R if tax was withheld.

1 Wages, salaries, tips, etc. Attach Form(s) W-2 . . . . . . . . . . . . . . . . 1

2a Tax-exempt interest . . . 2a b Taxable interest . . . 2b

3a Qualified dividends . . . 3a b Ordinary dividends . . 3b

4a IRAs, pensions, and annuities . 4a b Taxable amount . . . 4b

5a Social security benefits . . 5a b Taxable amount . . . 5b

6 Total income. Add lines 1 through 5. Add any amount from Schedule 1, line 22 . . . . . 67

Adjusted gross income. If you have no adjustments to income, enter the amount from line 6; otherwise, subtract Schedule 1, line 36, from line 6 . . . . . . . . . . . . . . . . . 7Standard

Deduction for—

• Single or married filing separately, $12,000

• Married filing jointly or Qualifying widow(er), $24,000

• Head of household, $18,000

• If you checked any box under Standard deduction, see instructions.

8 Standard deduction or itemized deductions (from Schedule A) . . . . . . . . . . . . 8

9 Qualified business income deduction (see instructions) . . . . . . . . . . . . . . 9

10 Taxable income. Subtract lines 8 and 9 from line 7. If zero or less, enter -0- . . . . . . . . 10

11 a Tax (see inst.) (check if any from: 1 Form(s) 8814 2 Form 4972 3

b Add any amount from Schedule 2 and check here . . . . . . . . . . . .

)

11

12 a Child tax credit/credit for other dependents b Add any amount from Schedule 3 and check here 12

13 Subtract line 12 from line 11. If zero or less, enter -0- . . . . . . . . . . . . . . 13

14 Other taxes. Attach Schedule 4 . . . . . . . . . . . . . . . . . . . . 14

15 Total tax. Add lines 13 and 14 . . . . . . . . . . . . . . . . . . . . 15

16 Federal income tax withheld from Forms W-2 and 1099 . . . . . . . . . . . . . 16

17 Refundable credits: a EIC (see inst.) b Sch. 8812 c Form 8863

Add any amount from Schedule 5 . . . . . . . . . . . . . . 17

18 Add lines 16 and 17. These are your total payments . . . . . . . . . . . . . . 18

Refund

Direct deposit? See instructions.

19 If line 18 is more than line 15, subtract line 15 from line 18. This is the amount you overpaid . . . . 19

20a Amount of line 19 you want refunded to you. If Form 8888 is attached, check here . . . . 20a

b Routing number c Type: Checking Savings

d Account number

21 Amount of line 19 you want applied to your 2019 estimated tax . . 21

Amount You Owe 22 Amount you owe. Subtract line 18 from line 15. For details on how to pay, see instructions . . . 22

23 Estimated tax penalty (see instructions) . . . . . . . . 23

Go to www.irs.gov/Form1040 for instructions and the latest information. Form 1040 (2018)

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Form 2441Department of the Treasury Internal Revenue Service (99)

Child and Dependent Care ExpensesAttach to Form 1040 or Form 1040NR.

Go to www.irs.gov/Form2441 for instructions and thelatest information.

. . . . . . . . . . 1040

24411040NR

OMB No. 1545-0074

2018Attachment Sequence No. 21

Name(s) shown on return Your social security number

You cannot claim a credit for child and dependent care expenses if your filing status is married filing separately unless you meet the requirements listed in the instructions under “Married Persons Filing Separately.” If you meet these requirements, check this box.

Persons or Organizations Who Provided the Care—You must complete this part. (If you have more than two care providers, see the instructions.)

Part I

1 (a) Care provider’sname

(b) Address(number, street, apt. no., city, state, and ZIP code)

(c) Identifying number (SSN or EIN)

(d) Amount paid(see instructions)

Did you receive dependent care benefits?

No Complete only Part II below.Yes Complete Part III on the back next.

Caution: If the care was provided in your home, you may owe employment taxes. For details, see the instructions for Schedule 4 (Form 1040), line 60a; or Form 1040NR, line 59a.

Part II Credit for Child and Dependent Care Expenses2 Information about your qualifying person(s). If you have more than two qualifying persons, see the instructions.

(a) Qualifying person’s name

First Last

(b) Qualifying person’s social security number

(c) Qualified expenses you incurred and paid in 2018 for the

person listed in column (a)

3 Add the amounts in column (c) of line 2. Don’t enter more than $3,000 for one qualifying person or $6,000 for two or more persons. If you completed Part III, enter the amount from line 31 . . . . . . . . . . . . . . . . . . . . . . . . . . 3

4 Enter your earned income. See instructions . . . . . . . . . . . . . . . 4 5 If married filing jointly, enter your spouse’s earned income (if you or your spouse was a

student or was disabled, see the instructions); all others, enter the amount from line 4 . 5 6 Enter the smallest of line 3, 4, or 5 . . . . . . . . . . . . . . . . . . 6 7 Enter the amount from Form 1040, line 7; or Form

1040NR, line 36 . . . . . . . . . . . . . 7 8 Enter on line 8 the decimal amount shown below that applies to the amount on line 7

If line 7 is:

OverBut not over

Decimal amount is

$0—15,000 .35

15,000—17,000 .34

17,000—19,000 .33

19,000—21,000 .32

21,000—23,000 .31

23,000—25,000 .30

25,000—27,000 .29

27,000—29,000 .28

If line 7 is:

OverBut not over

Decimal amount is

$29,000—31,000 .27

31,000—33,000 .26

33,000—35,000 .25

35,000—37,000 .24

37,000—39,000 .23

39,000—41,000 .22

41,000—43,000 .21

43,000—No limit .20

8 X .

9 Multiply line 6 by the decimal amount on line 8. If you paid 2017 expenses in 2018, see the instructions . . . . . . . . . . . . . . . . . . . . . . . . . 9

10 Tax liability limit. Enter the amount from the Credit Limit Worksheet in the instructions. . . . . . . 10

11 Credit for child and dependent care expenses. Enter the smaller of line 9 or line 10 here and on Schedule 3 (Form 1040), line 49; or Form 1040NR, line 47 . . . . . . . 11

For Paperwork Reduction Act Notice, see your tax return instructions. Form 2441 (2018)QNA


SUNSHINE HOUSE521 FURYS FERRY RDEVANS GA 30809 58-9632100 3800

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SCHEDULE EIC (Form 1040)

Department of the Treasury Internal Revenue Service (99)

Earned Income CreditQualifying Child Information

Complete and attach to Form 1040 only if you have a qualifying child.

Go to www.irs.gov/ScheduleEIC for the latest information.

1040

EIC

OMB No. 1545-0074



Before you begin: • See the instructions for Form 1040, line 17a, to make sure that (a) you can take the EIC, and (b) you have a qualifying child.

• Be sure the child’s name on line 1 and social security number (SSN) on line 2 agree with the child’s social security card. Otherwise, at the time we process your return, we may reduce or disallow your EIC. If the name or SSN on the child’s social security card is not correct, call the Social Security Administration at 1-800-772-1213.

!CAUTION

• You can't claim the EIC for a child who didn't live with you for more than half of the year. • If you take the EIC even though you are not eligible, you may not be allowed to take the credit for up to 10 years. See the instructions for details. • It will take us longer to process your return and issue your refund if you do not fill in all lines that apply for each qualifying child.

Qualifying Child Information Child 1 Child 2 Child 3

1 Child’s name If you have more than three qualifying children, you have to list only three to get the maximum credit.

First name Last name First name Last name First name Last name

2 Child’s SSN The child must have an SSN as defined in the instructions for Form 1040, line 17a,unless the child was born and died in 2018. If your child was born and died in 2018 and did not have an SSN, enter “Died” on this line and attach a copy of the child’s birth certificate, death certificate, or hospital medical records showing a live birth.

3 Child’s year of birth Year

If born after 1999 and the child is younger than you (or your spouse, if filing jointly), skip lines 4a and 4b; go to line 5.

Year If born after 1999 and the child is younger than you (or your spouse, if filing jointly), skip lines 4a and 4b; go to line 5.

Year If born after 1999 and the child is younger than you (or your spouse, if filing jointly), skip lines 4a and 4b; go to line 5.

4 a Was the child under age 24 at the end of 2018, a student, and younger than you (or your spouse, if filing jointly)?

Yes.

Go to line 5.

No.

Go to line 4b.

Yes.

Go to line 5.

No.

Go to line 4b.

Yes.

Go to line 5.

No.

Go to line 4b.

b Was the child permanently and totally disabled during any part of 2018? Yes.

Go to line 5.

No.

The child is not a qualifying child.

Yes.

Go to line 5.

No.


Yes.

Go to line 5.

No.


5 Child’s relationship to you (for example, son, daughter, grandchild, niece, nephew, eligible foster child, etc.)

6 Number of months child lived with you in the United States during 2018

• If the child lived with you for more than half of 2018 but less than 7 months, enter “7.”

• If the child was born or died in 2018 and your home was the child’s home for more than half the time he or she was alive during 2018, enter “12.”

months Do not enter more than 12 months.



For Paperwork Reduction Act Notice, see your tax return instructions.

Schedule EIC (Form 1040) 2018

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SCHEDULE 8812

(Form 1040)

Department of the Treasury Internal Revenue Service (99)

Additional Child Tax Credit Attach to Form 1040 or Form 1040NR.

Go to www.irs.gov/Schedule8812 for instructions and the latest

information.

OMB No. 1545-0074


1040

8812

1040NR


Part I All Filers

Caution: If you file Form 2555 or 2555-EZ, stop here; you cannot claim the additional child tax credit.

1

If you are required to use the worksheet in Pub. 972, enter the amount from line 10 of the Child Tax Credit and Credit for Other Dependents Worksheet in the publication. Otherwise:1040 filers:

Enter the amount from line 8 of your Child Tax Credit and Credit for Other Dependents Worksheet (see the instructions for Form 1040, line 12a).

1040NR filers:

Enter the amount from line 8 of your Child Tax Credit and Credit for Other Dependents Worksheet (see the instructions for Form 1040NR, line 49).

} 1

2 Enter the amount from Form 1040, line 12a, or Form 1040NR, line 49 . . . . . . . . . . . . 23 Subtract line 2 from line 1. If zero, stop here; you cannot claim this credit . . . . . . . . . . . 34 Number of qualifying children under 17 with the required social security number: X $1,400.

Enter the result. If zero, stop here; you cannot claim this credit . . . . . . . . . . . . . . 4TIP: The number of children you use for this line is the same as the number of children you used for line 1 of the Child Tax Credit and Credit for Other Dependents Worksheet.

5 Enter the smaller of line 3 or line 4 . . . . . . . . . . . . . . . . . . . . . . 56a Earned income (see separate instructions) . . . . . . . . . . . 6a

b

Nontaxable combat pay (see separate instructions) . . . . . . . . . . . 6b

7 Is the amount on line 6a more than $2,500? No. Leave line 7 blank and enter -0- on line 8. Yes. Subtract $2,500 from the amount on line 6a. Enter the result . . . 7

8 Multiply the amount on line 7 by 15% (0.15) and enter the result . . . . . . . . . . . . . . 8Next. On line 4, is the amount $4,200 or more?

No. If line 8 is zero, stop here; you cannot claim this credit. Otherwise, skip Part II and enter the smaller of line 5 or line 8 on line 15.

Yes. If line 8 is equal to or more than line 5, skip Part II and enter the amount from line 5 on line 15. Otherwise, go to line 9.

Part II Certain Filers Who Have Three or More Qualifying Children

9

Withheld social security, Medicare, and Additional Medicare taxes from Form(s) W-2, boxes 4 and 6. If married filing jointly, include your spouse’s amounts with yours. If your employer withheld or you paid Additional Medicare Tax or tier 1 RRTA taxes, see separate instructions . . . . . . 9

10

1040 filers:

Enter the total of the amounts from Schedule 1 (Form 1040), line 27, and Schedule 4 (Form 1040), line 58, plus any taxes that you identified using code “UT” and entered on Schedule 4 (Form 1040), line 62.

1040NR filers:

Enter the total of the amounts from Form 1040NR, lines 27 and 56, plus any taxes that you identified using code “UT” and entered on line 60.

} 10

11 Add lines 9 and 10 . . . . . . . . . . . . . . . . . . 11

12

1040 filers:

Enter the total of the amounts from Form 1040, line 17a, and Schedule 5 (Form 1040), line 72.

1040NR filers: Enter the amount from Form 1040NR, line 67. }

1213 Subtract line 12 from line 11. If zero or less, enter -0- . . . . . . . . . . . . . . . . . 1314 Enter the larger of line 8 or line 13 . . . . . . . . . . . . . . . . . . . . . . 14

Next, enter the smaller of line 5 or line 14 on line 15. Part III Additional Child Tax Credit

15 This is your additional child tax credit . . . . . . . . . . . . . . . . . . . . . 15

1040

1040NR

Enter this amount on Form 1040, line 17b, or Form 1040NR, line 64.

For Paperwork Reduction Act Notice, see your tax return instructions. Schedule 8812 (Form 1040) 2018

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Form 8867Department of the Treasury Internal Revenue Service

Paid Preparer’s Due Diligence ChecklistEarned Income Credit (EIC), American Opportunity Tax Credit (AOTC), Child Tax Credit (CTC) (including the Additional

Child Tax Credit (ACTC) and Credit for Other Dependents (ODC)), and Head of Household (HOH) Filing Status To be completed by preparer and filed with Form 1040, 1040NR, 1040SS, or 1040PR.

Go to www.irs.gov/Form8867 for instructions and the latest information.

OMB No. 1545-0074


Taxpayer name(s) shown on return Taxpayer identification number

Enter preparer’s name and PTIN

Part I Due Diligence Requirements

Please check the appropriate box for the credit(s) and/or HOH filing status claimed on this return and complete the related Parts I–V for the benefit(s), and/or HOH filing

status claimed (check all that apply).

EIC CTC/ ACTC/ODC

AOTC HOH

1 Did you complete the return based on information for tax year 2018 provided by the taxpayer or reasonably obtained by you? . . . . . . . . . . Yes No

2 If credits are claimed on the return, did you complete the applicable EIC and/or CTC/ACTC/ODC worksheets found in the Form 1040, 1040SS, 1040PR, or 1040NR instructions, and/or the AOTC worksheet found in the Form 8863 instructions, or your own worksheet(s) that provides the same information, and all related forms and schedules for each credit claimed? . . . . . . Yes No N/A

3 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) and/or HOH filing status.

• Review information to determine that the taxpayer is eligible to claim the credit(s) and/or HOH filing status and the amount of any credit(s) claimed. Yes No

4 Did any information provided by the taxpayer or a third party for use in preparing the return, or information reasonably known to you, appear to be incorrect, incomplete, or inconsistent? (If “Yes,” answer questions 4a and 4b. If “No,” go to question 5.) . . . . . . . . . . . . . . . . . Yes No

a Did you make reasonable inquiries to determine the correct, complete, and consistent information? . . . . . . . . . . . . . . . . . . Yes No

b 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.) . . . . . . . . . . . . . . . . . . . . . . . . Yes No

5 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 any applicable worksheet(s), a record of how, when, and from whom the information used to prepare Form 8867 and any applicable worksheet(s) was obtained, and a copy of any document(s) provided by the taxpayer that you relied on to determine eligibility for the credit(s) and/or HOH filing status or to compute the amount of the credit(s) . . . . . . . . . . . . . . . . . Yes No

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 the credit(s) and/or HOH filing status and the amount of any credit(s) claimed on the return if his/her return is selected for audit? . . . . . . . . . . . . . . . . . . . . . . . . Yes No

7 Did you ask the taxpayer if any of these credits were disallowed or reduced in a previous year? . . . . . . . . . . . . . . . . . . . .

(If credits were disallowed or reduced, go to question 7a; if not, go to question 8.) Yes No N/A

a Did you complete the required recertification Form 8862? . . . . . . . Yes No N/A

8 If the taxpayer is reporting self-employment income, did you ask questions to prepare a complete and correct Form 1040, Schedule C? . . . . . . . Yes No N/A

For Paperwork Reduction Act Notice, see separate instructions. Form 8867 (2018) QNA


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Form 8867 (2018) Page 2

Part II Due Diligence Questions for Returns Claiming EIC (If the return does not claim EIC, go to Part III.)

EIC CTC/

ACTC/ODC AOTC HOH

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 the EIC if the taxpayer has no qualifying child? (Skip 9b and 9c if the taxpayer is claiming the EIC and does not have a qualifying child.) . . . . . . . . . . . Yes No

b Did you ask the taxpayer if the child lived with the taxpayer for over half of the year, even if the taxpayer has supported the child the entire year? . . . Yes No

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 (tiebreaker rules)? . . . .

Yes No

N/A

Part III Due Diligence Questions for Returns Claiming CTC/ACTC/ODC (If the return does not claim CTC, ACTC, or ODC, go to Part IV.)

EIC CTC/

ACTC/ODC AOTC HOH

10 Have you determined that each qualifying person for the CTC/ACTC/ODC is the taxpayer’s dependent who is a citizen, national, or resident of the United States? Yes No

11

Did you explain to the taxpayer that he/she may not claim the CTC/ACTC if the taxpayer has not lived with the child for over half of the year, even if the taxpayer has supported the child, unless the child’s custodial parent has released a claim to exemption for the child? . . . . . . . . . . .

Yes No

N/A

12

Did you explain to the taxpayer the rules about claiming the CTC/ACTC/ODC for a child of divorced or separated parents (or parents who live apart), including any requirement to attach a Form 8332 or similar statement to the return? . .

Yes No

N/A

Part IV Due Diligence Questions for Returns Claiming AOTC (If the return does not claim AOTC, go to Part V.)

EIC CTC/

ACTC/ODC AOTC HOH

13

Did the taxpayer provide the required substantiation for the credit, including a Form 1098-T and/or receipts for the qualified tuition and related expenses for the claimed AOTC? . . . . . . . . . . . . . . . . . . Yes No

Part V Due Diligence Questions for Claiming HOH (If the return does not claim HOH filing status, go to Part VI.)

EIC CTC/

ACTC/ODC AOTC HOH

14

Have you determined that the taxpayer was unmarried or considered unmarried on the last day of the tax year and provided more than half of the cost of keeping up a home for the year for a qualifying person? . . . . . Yes No

Part VI Eligibility Certification

You will have complied with all due diligence requirements for claiming the applicable credit(s) and/or HOH filing

status 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/or HOH filing status and to determine the amount of the credit(s) claimed;

B. Complete this Form 8867 truthfully and accurately and complete the actions described in this checklist for any applicable credit(s) claimed and HOH filing status, if claimed;

C. Submit Form 8867 in the manner required; and

D. Keep all five of the following records for 3 years from the latest of the dates specified in the Form 8867 instructions under Document Retention.1. A copy of Form 8867;2. The applicable worksheet(s) or your own worksheet(s) for any credit(s) claimed;

3. Copies of any documents provided by the taxpayer on which you relied to determine eligibility for the credit(s) and/or HOH filing status;

4. A record of how, when, and from whom the information used to prepare this form and the applicable worksheet(s) was obtained; and

5. A record of any additional questions you may have asked to determine eligibility to claim the credit(s), and/or HOH filing status and the amount(s) of any credit(s) claimed and the taxpayer’s answers.

If you have not complied with all due diligence requirements, you may have to pay a $520 penalty for each failure to

comply related to a claim of an applicable credit or HOH filing status.

15 Do you certify that all of the answers on this Form 8867 are, to the best of your knowledge, true, correct, and complete? . . . . . . . . . . . Yes No

Form 8867 (2018) QNA

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1. Number of qualifying children under 17 with the required social security number:1$2,000. Enter the result.

4.4

Enter the amount from Form 1040, line 7, orForm 1040NR, line 35.

No. STOP

10. Is the amount on line 3 more than the amount on line 9?

You cannot take the child tax credit or credit for other dependents on Form1040, line 12a, or Form 1040NR, line 49. You also cannot take the additionalchild tax credit on Form 1040, line 17b, or Form 1040NR, line 64. Complete the rest of your Form 1040 or Form 1040NR.

Yes. Subtract line 9 from line 3. Enter the result.Go to Part 2 on the next page.

10

5. 1040 Filers. Enter the total of any—• Exclusion of income from Puerto Rico; and• Amounts from Form 2555, lines 45 and 50;Form 2555-EZ, line 18; and Form 4563, line 15. 5

1040NR Filers. Enter -0-.

6. Add lines 4 and 5. Enter the total. 6

7. Enter the amount shown below for your filing status.

• Married filing jointly—$400,000• All other filing statuses—$200,000

7

8. Is the amount on line 6 more than the amount on line 7?

Yes. Subtract line 7 from line 6.

No. Leave line 8 blank. Enter -0- on line 9.

If the result is not a multiple of $1,000,increase it to the next multiple of $1,000.For example, increase $425 to $1,000,increase $1,025 to $2,000, etc.

8

9. Multiply the amount on line 8 by 5% (0.05). Enter the result. 9

Part 1

Figure the amount of any credits you are claiming on Form 5695, Part II, line 30*;Form 8910; Form 8936; or Schedule R.

Before you begin:

*See the Form 5695 instructions to see if line 30 (nonbusiness energy property credit) applies for 2018.

2. Number of other dependents, including qualifying children who are not under 17 orwho do not have the required social security number: 2$500.

Caution: Do not include yourself, your spouse, or anyone who is not a U.S. citizen, U.S. national, or U.S. resident alien. Also, do not include anyone you included online 1.

3. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3

Enter the result.


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X 2000

11.

12.

11

12

Enter the amount from Form 1040, line 11 or Form 1040NR, line 45.

Add the following amounts from:

14. Are you claiming any of the following credits?

• Residential energy efficient property credit, Form 5695, Part I.

14

15. Subtract line 14 from line 13. Enter the result.

Part 2

16. Is the amount on line 10 of this worksheet more than the amount on line 15?

TIP Yes. Enter the amount from line 15.See the below.

No. Enter the amount from line 10. This is your child taxcredit and credit forother dependents.

Enter this amount onForm 1040, line 12a, orForm 1040NR, line 49.

You may be able to take the additional child tax credit onForm 1040, line 17b, or Form 1040NR, line 64, only if youanswered “Yes” on line 16 and line 1 is more than zero.

• First, complete your Form 1040 through line 17a (alsocomplete Schedule 5, line 72) or Form 1040NR throughline 63 (also complete line 67).

16

Yes. If you are filing Form 2555 or 2555-EZ, enter -0-.Otherwise, complete the Line 14 Worksheet, later, to figure the amount to enter here.

No. Enter -0-.

15

Form 1040 Schedule 3, line 48Schedule 3, line 49Schedule 3, line 50Schedule 3, line 51

Enter the total.

+

TIP

Line 46Line 47

Line 48

1040

1040NR

• Mortgage interest credit, Form 8396.

• District of Columbia first-time homebuyer credit, Form 8859.

Form 8910, line 15

Form 8936, line 23

Schedule R, line 22

+

+

+

+

++

• Adoption credit, Form 8839.

Form 5695, line 30* +

• Then, use Schedule 8812 to figure anyadditional child tax credit.

*See the Form 5695 instructions to see if line 30 (nonbusiness energy property credit) applies for 2018.

13. Subtract line 12 from line 11 . . . . . . . . . . . . . . . . . . . . . . . . . . 13

Form 1040NRor


QNA

828

828

828

0

X

0

0

X 0

Credit Limit Worksheet - Form 2441, Line 10

1.

2.

3.

1.

2.

3.

Complete this worksheet to figure the amount to enter on line 10.

Enter the amount from Form 1040, line 11; or Form

1040NR, line 45 .................................................

Enter the amount from Schedule 3 (Form 1040), line 48,

or Form 1040NR, line 46..............................................

Subtract line 2 from line 1. Also enter this amount on Form 2441, line 10.

But if zero or less, stop; you cannot take the credit ................................

QNA

��

��

��

��

��

��

REFUND 257-00-4321

828

828

Form 8867 Due Diligence NotesTaxpayer: WHITNEY REFUND 257-00-4321

________________________________________________________________________________

Dependent Information: _____________________

Name....: JEREMY D REFUNDSSN.....: 364-00-5654 Relationship......: SONStudent.: NO School Attended...: Disabled: NO Type of Disability: Notes...:

________________________________________________________________________________

Due Diligence Notes:_______________________

Paid Preparer's Earned Income Credit Checklist

Taxpayer name(s) shown on return Taxpayer's social security number

For the definitions of Qualifying Child and Earned Income, see Pub. 596.

Part I All Taxpayers

1 Enter preparer's name and PTIN

2 Is the taxpayer’s filing status married filing separately? . . . . . . . . . . . . . . . Yes No

If you checked “Yes” on line 2, stop; the taxpayer cannot take the EIC. Otherwise, continue.

3 Does the taxpayer (and the taxpayer’s spouse if filing jointly) have a social security number (SSN) that allows him or her to work and is valid for EIC purposes? See the instructions before answering . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No

If you checked “No” on line 3, stop; the taxpayer cannot take the EIC. Otherwise, continue.

4 Is the taxpayer (or the taxpayer's spouse if filing jointly) filing Form 2555 or 2555-EZ (relating to theexclusion of foreign earned income)? . . . . . . . . . . . . . . . . . . . . . Yes No


5a Was the taxpayer (or the taxpayer's spouse) a nonresident alien for any part of ? . . . . Yes No

If you checked “Yes” on line 5a, go to line 5b. Otherwise, skip line 5b and go to line 6.

b Is the taxpayer’s filing status married filing jointly? . . . . . . . . . . . . . . . . Yes No

If you checked “Yes” on line 5a and “No” on line 5b, stop; the taxpayer cannot take the EIC. Otherwise, continue.

6 Is the taxpayer’s investment income more than $3,400? See the instructions before answering. Yes No


7 Could the taxpayer be a qualifying child of another person for ? If the taxpayer's filing status ismarried filing jointly, check “No.” Otherwise, see instructions before answering . . . . . . . Yes No

If you checked “Yes” on line 7, stop; the taxpayer cannot take the EIC. Otherwise, go to Part II or Part III, whichever applies.


X

X

X

X

X

X

2018

2018

Part II Taxpayers With a Child

Child 1 Child 2 Child 3

8 Child’s name . . . . . . . . . . . . . . . . . . . . .9 Is the child the taxpayer’s son, daughter, stepchild, foster child, brother, sister,

stepbrother, stepsister, half brother, half sister, or a descendant of any of them? Yes No Yes No Yes No

10 Was the child unmarried at the end of ?If the child was married at the end of , see the instructions beforeanswering . . . . . . . . . . . . . . . . . . . . . Yes No Yes No Yes No

11 Did the child live with the taxpayer in the United States for over half of ?See the instructions before answering . . . . . . . . . . . . Yes No Yes No Yes No

12 Was the child (at the end of )—• Under age 19 and younger than the taxpayer (or the taxpayer’s spouse,if the taxpayer files jointly),• Under age 24, a student (defined in the instructions), and younger thanthe taxpayer (or the taxpayer’s spouse, if the taxpayer files jointly), or

• Any age and permanently and totally disabled? . . . . . . . . Yes No Yes No Yes No

If you checked “Yes” on lines 9, 10, 11, and 12, the child is the taxpayer’s qualifying child; go to line 13a. If you checked “No” on line 9, 10, 11, or 12, the child is not the taxpayer’s qualifying child; see the instructions for line 12.

13a Do you or the taxpayer know of another person who could check “Yes” on lines 9, 10, 11, and 12 for the child? (If the only other person is the taxpayer's spouse, see the instructions before answering.) . . . . . Yes No Yes No Yes No

If you checked “No” on line 13a, go to line 14. Otherwise, go to line 13b.

b Enter the child’s relationship to the other person(s) . . . . . . . .c Under the tiebreaker rules, is the child treated as the taxpayer’s qualifying

child? See the instructions before answering . . . . . . . . . .Yes No

Don’t know

Yes No

Don’t know

Yes No

Don’t know

If you checked “Yes” on line 13c, go to line 14. If you checked “No,” the taxpayer cannot take the EIC based on this child and cannot take the EIC for taxpayers who do not have a qualifying child. If there is more than one child, see the Note at the bottom of this page. If you checked “Don’t know,”

explain to the taxpayer that, under the tiebreaker rules, the taxpayer’s EIC and other tax benefits may be disallowed. Then, if the taxpayer wants to take the EIC based on this child, complete lines 14 and 15. If not, and there are no other qualifying children, the taxpayer cannot take the EIC, including the EIC for taxpayers without a qualifying child; do not complete Part III. If there is more than one child, see the Note at the bottom of this page.

14 Does the qualifying child have an SSN that allows him or her to work and is valid for EIC purposes? See the instructions before answering . . . . Yes No Yes No Yes No

Caution: If there is more than one child, complete lines 8 through 14 for one child before going to the next column.

If you checked “No” on line 14, the taxpayer cannot take the EIC based on this child and cannot take the EIC available to taxpayers without a qualifying child. If there is more than one child, see the Note at the bottom of this page. If you checked “Yes” on line 14, continue.

15 Are the taxpayer’s earned income and adjusted gross income each less than the limit that applies to the taxpayer for ? See instructions . . Yes No

If you checked “No” on line 15, stop; the taxpayer cannot take the EIC. If you checked “Yes” on line 15, the taxpayer can take the EIC. Complete Schedule EIC and attach it to the taxpayer’s return. If there are two or three qualifying children with valid SSNs, list them on Schedule EIC in the same order as they are listed here. If the taxpayer’s EIC was reduced or disallowed for a year after 1996, see Pub. 596 to see if Form 8862 must be filed. Go to line 20.

Note: If there is more than one child, complete lines 8 through 14 for theother child(ren) (but for no more than three qualifying children).

REFUND 257-00-4321

JEREMY

REFUND

X

X

X

X

X

X

X

20182018

2018

2018

2018

EIC Due Diligence NotesTaxpayer: WHITNEY REFUND 257-00-4321

Due Diligence Information Obtained on 01/15/2019 from TAXPAYER.

EIC Due Diligence Notes:_______________________ these are my interview notes

AWorksheet —2018 EIC—Line 17a

1040

Yes. Skip line 5; enter the amount from line 2 on line 6.

STOP

Keep for Your Records

Before you begin:

1.

2.

3.

4.

5.

1Enter your earned income from Step 5.

Enter the amount from Form 1040, line 7.

Are the amounts on lines 3 and 1 the same?

No. Go to line 5.

If you have:

Yes. Leave line 5 blank; enter the amount from line 2 on line 6.

No. Look up the amount on line 3 in the EIC Table to find thecredit. Be sure you use the correct column for your filingstatus and the number of children you have. Enter the credithere.

Enter this amount onForm 1040, line 17a.

3

6Part 3

Part 1

Part 2

All Filers UsingWorksheet A

Filers WhoAnswered“No” onLine 4

Your EarnedIncome Credit

2

● No qualifying children, is the amount on line 3 less than $8,500($14,200 if married filing jointly)?

● 1 or more qualifying children, is the amount on line 3 less than$18,700 ($24,350 if married filing jointly)?

Look at the amounts on lines 5 and 2.Then, enter the smaller amount on line 6.

5

6. This is your earned income credit.

Reminder—

If you have a qualifying child, complete and attach Schedule EIC.

If your EIC for a year after 1996 was reduced or disallowed, seeForm 8862, who must file, earlier, to find out if you must file Form 8862 to take thecredit for 2018.

EIC

1040

CAUTION

Be sure you are using the correct worksheet. Use this worksheet only if youanswered “No” to Step 5, question 2. Otherwise, use Worksheet B.

Look up the amount on line 1 above in the EIC Table (right afterWorksheet B) to find the credit. Be sure you use the correct columnfor your filing status and the number of children you have. Enter thecredit here.

If line 2 is zero, You can’t take the credit.Enter “No” in the space to the left of Form 1040, line 17.


26263

2244

26263

x

2244

BWorksheet —2018 EIC—Line 17a

STOP


Use this worksheet if you answered “Yes” to Step 5, question 2.Complete the parts below (Parts 1 through 3) that apply to you. Then, continue to Part 4.

1a.

2.

3.

1aEnter the amount from Schedule SE, Section A, line 3, or Section B, line 3, whichever applies.

Subtract line 1d from 1c.

Don’t include on these lines any statutory employee income, any net profit from services performed as a notary public, any amount exempt from self-employment tax as the result of the filing and approval of Form 4029 or Form 4361, or any other amounts exempt from self-employment tax.

Yes. If you want the IRS to figure your credit, see Credit figured by the IRS, earlier. If you want to figure the credit yourself, enter the amount from line 4b on line 6 of this worksheet.

Part 3

Part 1

Part 2

Self-Employed, Members of the Clergy, and People With Church Employee Income Filing Schedule SE

Self-Employed NOT Required To File Schedule SE

Statutory EmployeesFiling ScheduleC or C-EZ

2 qualifying children, is line 4b less than $45,802 ($51,492 if married filing jointly)?1 qualifying child, is line 4b less than $40,320 ($46,010 if married filing jointly)?

If you are married filing a joint return, include your spouse’s amounts, if any, with yours to figure the amounts to enter in Parts 1 through 3.

1e

c.

d.

e.

1c

Enter any amount from Schedule SE, Section B, line 4b, and line 5a.

1d

Combine lines 1a and 1b.

Enter the amount from Schedule SE, Section A, line 6, or Section B, line 13, whichever applies.

=

=

For example, your net earnings from self-employment were less than $400.

a. 2aEnter any net farm profit or (loss) from Schedule F, line 34, and from farm partnerships, Schedule K-1 (Form 1065), box 14, code A*.

b.

2b

Enter any net profit or (loss) from Schedule C, line 31; Schedule C-EZ, line 3; and Schedule K-1 (Form 1065), box 14, code A (other than farming)*.

+

Combine lines 2a and 2b. 2cc. =

Enter the amount from Schedule C, line 1, or Schedule C-EZ, line 1, that you are filing as a statutory employee.

3

Part 4

All Filers Using Worksheet B

Note. If line 4b includes income on which you should have paid self- employment tax but didn’t, we may reduce your credit by the amount of self-employment tax not paid.

4a. Enter your earned income from Step 5.

4bb. Combine lines 1e, 2c, 3, and 4a. This is your total earned income.

5. If you have:

No qualifying children, is line 4b less than $15,270 ($20,950 if married filing jointly)?

No. You can’t take the credit. Enter “No” in the space to the left of Form 1040, line 17.

*If you have any Schedule K-1 amounts, complete the appropriate line(s) of Schedule SE, Section A. Reduce the Schedule K-1 amounts as described in the Partner’s Instructions for Schedule K-1. Enter your name and social security number on Schedule SE and attach it to your return.

If line 4b is zero or less, You can’t take the credit. Enter “No” in the space to the left of Form 1040, line 17.

4a

STOP

3 or more qualifying children, is line 4b less than $49,194 ($54,884 if married filing jointly)?

b. 1b+

–

●

●

●

●

WHITNEY REFUND

26263

26263

x

BWorksheet —2018 EIC—Line 17a—Continued

1040

Skip line 10; enter the amount from line 7 on line 11.Yes.

STOP


6.

7.

8.

9.

10.

6Enter your total earned income from Part 4, line 4b.

Look up the amount on line 6 above in the EIC Table to find the credit. Be sure you use the correct column for your filing status and the number of children you have. Enter the credit here.

Enter the amount from Form 1040, line 7.

Are the amounts on lines 8 and 6 the same?

Go to line 10.No.

If you have:

Leave line 10 blank; enter the amount from line 7 on line 11.Yes.

No. Look up the amount on line 8 in the EIC Table to find thecredit. Be sure you use the correct column for your filingstatus and the number of children you have. Enter the credit here.

Enter this amount onForm 1040, line 17a.

8

11

Part 5

Part 7

All Filers UsingWorksheet B

Your EarnedIncome Credit

7

If line 7 is zero, You can’t take the credit.Enter “No” in the space to the left of Form 1040, line 17.

No qualifying children, is the amount on line 8 less than $8,500($14,200 if married filing jointly)?

1 or more qualifying children, is the amount on line 8 less than $18,700($24,350 if married filing jointly)?

Look at the amounts on lines 10 and 7.Then, enter the smaller amount on line 11.

10

This is your earned income credit.

Reminder—

If you have a qualifying child, complete and attach Schedule EIC.

If your EIC for a year after 1996 was reduced or disallowed, seeForm 8862, who must file, earlier, to find out if you must file Form8862 to take the credit for 2018.

EIC

1040

Part 6

Filers WhoAnswered“No” onLine 9

CAUTION

11.

●

●

26263

2244

26263

x

2244

Audit�Maintenance�Pro�Service�Agreement�

Audit�Maintenance�Pro,�L.L.C.�(herein�referred�to�as�“AMP”)� is�a�tax�audit�assistance�program�that�provides�you�with�all�the�support�you�need�in�the�event�your�Federal�tax�return�is�ever�selected�for�an�Internal�Revenue�Service�(IRS)�audit.�Audit�Maintenance�Pro�will�provide�the�Customer/Taxpayer� (herein�referred� to�as�“Customer”)�with�a� licensed�Enrolled�Agent�or�C.P.A�who�will�personally�assist�you� in� the�resolution�of� your� case.�We�will�work�with�Customer� in�every�phase�of�Customer’s�audit�and�we�will�work� to�protect�Customer’s� rights�under�the�Federal�Tax�Code,�as�more�specifically�itemized�below.��AMP’s�primary�objective�is�to�resolve�to�Customer’s�satisfaction�any�items�covered�in�the�scope�of�the�audit�and�to�eliminate�or�reduce�any�increases�in�Customer’s�tax�liability.�Under�qualified�circumstances,�this�agreement�will�also�provide�for�reimbursement�of�certain�assessed�penalties�and�interest�up�to�$2,500.00**�(please�see�section�on�reimbursement�policy).��What’s�Included��

1. 36�months�of�protection�on�each�covered�return�2. Assistance�from�an�Enrolled�Agent�or�C.P.A.�during�the�audit�process.�Specifically,�this�assistance�includes:�

a. Explanation�of�Customer’s�claim�rights�and�options�available�under�this�agreement�b. Complete�review�of�all�IRS�correspondence�or�notices�c. Help�with�document�organization�and�presentation�d. Compiling�any�letters�or�communication�necessary�to�respond�to�IRS�requests�e. Direct�communication�(by�e�mail�or�telephone)�with�any�IRS�representative�assigned�to�Customer’s�audit�

3. Coverage�for�Federal�tax�returns�with�all�major�forms�including�Schedules�C,�E�and�F.�4. Reimbursement�of�certain�assessed�penalties�and�interest�up�to�$2,500.00**�(please�see�section�on�reimbursement�policy)�5. AMP’s�100%�Money�Back�Guarantee�–�If�at�any�time�during�AMP’s�assistance�with�an�audit,�Customer�is�not�satisfied�with�the�

audit�assistance�being�provided,�AMP�will�refund�the�Customer’s�enrollment�fee.��What’s�Excluded��

1. Returns�excluded�from�coverage:�a. Corporate�or�partnership�returns�(Forms�1120,�1120S,�1065)�b. Trust,�estate,�gift�tax�or�franchise�returns�c. State�or�local�returns��d. Amended�returns�e. Non�resident�federal�returns�f. Returns�containing�items�or�positions�disallowed�by�the�IRS�g. Additional�appeals�once�an�examination�has�been�closed�

2. Any�returns�containing�Schedules�C,�E�or�F�with�gross�receipts�exceeding�$500,000�3. Criminal�Investigation�Audits�–�Audits�for�returns�that�have�been�or�are�currently�being�investigated�for�IRS�or�any�other�criminal�

investigations�4. Audits�that�cover�any�period�preceding�the�date�of�coverage�for�this�agreement��

�Limitations��

1. Agreement�does�not�include�face�to�face�consultations�or�an�AMP�representative�physically�being�present�at�any�audit�sessions�or�meetings.�

2. Agreement�only�covers�the�return�for�the�tax�year�of�purchase�and�does�not�cover�any�other�tax�year�or�previously�filed�returns.�3. Return�must�be�timely�filed�(including�extensions).�4. Coverage�period�ends�36�months�after�purchase�date.�5. AMP�does�not�guarantee�favorable�results�or�outcomes�related�to�any�audit.�6. AMP�does�not�cover�or�assist�with�returns�not�accepted�by�the�IRS.�7. Coverage�does�not�provide�any�legal�representation�or�legal�advice�as�part�of�this�Agreement.�8. Coverage�does�not�include�any�face�to�face�audit�representation�or�appeals�in�any�court�of�law.�9. Coverage�does�not�include�audit�reconsiderations�or�offers�in�compromise.�10. Coverage�does�not�include�responding�to�notices�or�correspondence�from�audits�not�covered�under�this�Agreement.�11. Coverage�does�not�include�assistance�for�collection�notices.�Collection�notices�from�the�IRS�are�not�considered�audits�or�inquiry�

notices�and�are�thereby�excluded.�12. Coverage�does�not�include�compiling�records,�receipts,�journals,�reconciling�bank�records,�or�any�other�related�clerical�tasks.�13. Coverage�will�be�rendered�null�and�void�if�it�is�determined�that�any�of�the�following�items�or�actions�have�occurred:�

a. Incomplete,�incorrect�or�fraudulent�information�knowingly�provided�by�Customer�or�Customer’s�representatives�to�the�return�preparer�for�the�preparation�of�the�return;�

b. Incomplete,�incorrect�or�fraudulent�information�filed�by�the�return�preparer�either�with�or�without�the�Customer’s�knowledge�or�consent;�

c. Customer’s�failure�to�provide�any�and�all�records�or�data�requested�by�either�the�IRS�or�AMP�within�the�thirty�day�period�following�the�date�of�the�claim;�

257-00-4321 WHITNEY REFUND 01/15/2019

d. Customer�taking�a�position�on�the�return�that�is�unrealistic,�unsupported�or�that�is�in�direct�conflict�with�tax�laws�or�IRS�guidelines;�

e. Any�failure�to�disclose�material�facts�by�either�the�Return�Preparer�or�Customer�that�are�pertinent�or�relevant�to�the�audit;�f. The�tax�preparer�or�taxpayer�did�not�comply�with�the�Due�Diligence�Requirements�as�set�forth�on�Form�8867;�or�g. Customer�does�not�notify�AMP�in�writing�within�fifteen�(15)�days�of�receipt�of�IRS�correspondence�or�notification.�

�Claims�Process��

1. Upon�receiving�any�IRS�notice�or�correspondence,�Customer�shall�notify�AMP�immediately,�but�in�no�event�later�than�15�days�following�receipt�of�IRS�notice�or�correspondence.�Customer’s�failure�to�timely�respond�could�impact�the�resolution�of�Customer’s�audit�and�void�the�coverage�provided�in�this�Agreement.�

2. Customer�shall�provide�AMP�with�copies�of�all�IRS�notices�or�correspondence�related�to�the�audit�or�assessment�by�fax,�email�or�standard�mail�to�the�address�provided�at�the�bottom�of�this�agreement.�

3. Customer�shall�provide�AMP�with�a�Form�2848�Power�of�Attorney�and�Declaration�of�Representative�which�can�be�accessed�on�AMP’s�website.�Once�AMP�has�this�tax�Power�of�Attorney,�Customer�can�request�that�the�IRS�agent�speak�to�AMP�directly�as�Customer’s�representative.�

4. Upon�review,�an�AMP�representative�will�be�assigned�to�Customer’s�case�and�will�communicate�with�Customer�the�scope�and�details�of�the�audit�and�the�steps�necessary�to�resolve�it.�AMP�will�explain�Customer’s�rights�as�a�taxpayer�and�AMP�will�develop�a�strategy�for�the�best�possible�outcome.�

5. Based�on�this�review,�Customer’s�assigned�representative�will�provide�Customer�with�a�list�of�documents�that�will�be�required�in�order�to�favorably�support�Customer’s�claim.�If�one�or�more�of�these�documents�are�not�available,�AMP�will�suggest�alternative�documents�or�data�that�may�be�accepted�in�the�absence�of�the�requested�documents.�

6. AMP�will�assist�Customer�in�collecting�and�organizing�these�documents�and�presenting�them�to�the�IRS�on�Customer’s�behalf.�AMP�will�continue�to�consult�with�Customer�throughout�the�entire�process�until�the�audit�is�closed.�

7. If�required,�AMP�may,�in�its�sole�discretion,�provide�a�licensed�tax�professional�to�accompany�Customer�or�attend�the�audit�in�Customer’s�place.�This�would�result�in�an�additional�charge�of�$150�per�hour�plus�travel�costs�that�will�be�the�sole�responsibility�of�the�Customer.�

�Customer’s�failure�to�comply�with�requests�or�instructions�from�the�IRS�or�its�representatives�during�the�assessment�or�audit,�may�result�in�a� negative� or� adverse� decision.� Customer’s� failure� to� comply�with� actions� recommended� by� AMP’s� representative�may� also� negatively�impact� the�outcome�as�well.�AMP�will� not�be�held� responsible� in�either� scenario� and� reserves� the� right� to� terminate� this�Agreement� if�Customer�does�not�comply�with�all�such�requests�or�instructions�from�the�IRS,�its�representatives�or�AMP.��Reimbursement�Policy�Guidelines��Reimbursement� for� any� assessed� interest� and� penalties�will� be� determined� on� an� individual� case� basis� in� AMP’s� sole� discretion.� These�reimbursements�will�be�determined�by�AMP’s�underwriting�department�and�are�subject�to�any�and�all�limitations�and�exclusions�as�outlined�in�this�Agreement.��Any�disputed�item�for�which�Customer�fails�to�produce�the�proper�valid�documents�as�required�by�the�IRS�to�support�the�items�in�question�shall�not�be�eligible�for�reimbursement.�It�will�be�up�to�the�assigned�AMP�representative�to�determine�the�validity�of�the� supporting� documents� prior� to� submission� to� the� IRS.� � Reimbursements� will� be� made� provided� that� all� criteria� outlined� in� this�Agreement� are� satisfied� and� only� after� all� tax� obligations� have� been� paid� in� full� to� the� IRS.� All� reimbursements�will� be� assessed� on� an�individual� line� item�basis.�No� reimbursement�will� be� given� on� any� return� that� is� found� to� contain� incomplete,� inaccurate� or� fraudulent�information�or�that�is�in�direct�conflict�with�IRS�tax�laws�or�code.��Indemnification��Customer� shall� indemnify,� hold� harmless� and� reimburse� AMP,� its� affiliates,� and� their� officers,� directors,� and� employees,� for� all� costs,�including�without�limitation,�attorney’s�fees,�judgments,�penalties,�and�other�direct�expenses�and�payments�in�settlement�or�disposition�of,�or�in�connection�with,�any�claims,�disputes�or�litigation�arising�out�of�the�actual�or�alleged�breach�by�User�of�its�duties�and�obligations�under�this� agreement.� Customer�may� retain,� in� Customer’s� sole� discretion,� attorneys� of� Customer’s� own� selection� to� represent� Customer� at�Customer’s�own�expense.��Customer�shall�direct�the�defense�of�the�claim,�provided,�however,�that�said�Customer�does�not�compromise�or�settle�any�claim�or�action�without�prior�approval�from�AMP.��If�AMP�is�named�a�party�to�any�action�or�proceeding�for�which�Customer�has�a�duty�of� indemnification,�AMP�shall�have�the�right�to�directly�defend�any�such�action�or�proceeding�by�retaining�attorneys�of�AMP’s�own�selection� to� represent� it� at� Customer’s� reasonable� expense,� provided,� however,�AMP� shall� not� compromise�or� settle� any� such� claim�or�action�without�prior�approval�from�Customer.�

Taxpayer�Signature:_________________________�Date:__________��Spouse�Signature:_________________________�Date:__________��Call�us�at�1�706�364�1267�or�visit�www.auditmp.com�for�more�information�Address�for�Notices:�3422�Wrightsboro�Road,�Suite�200,�Augusta,�Georgia�30909��*The� signature� and� date� on� this� Service� Agreement� signify� that� the� tax� preparer� has� explained� Audit� Maintenance� Pro’s� services� to� the� taxpayer,� the�taxpayer�agrees�to�the�AMP�Terms,�and�the�taxpayer�has�chosen�to�purchase�AMP.��It�is�the�responsibility�of�the�tax�preparer�to�furnish�each�taxpayer�that�purchases�AMP�with�a�copy�of�the�Audit�Maintenance�Pro�Service�Agreement.��

257-00-4321 WHITNEY REFUND 01/15/2019

SecurelyID Service Agreement

SecurelyID is an identity protection program that provides you with many types of protection related to your personal identity. It is also a full restoration service organization in the event that your identity is compromised within the scope of the covered items. What’s Included:

1. Full 12 month subscription starting the day that your tax return was accepted by the IRS 2. CyberSearch – Is a proprietary surveillance technology that monitors activity on the internet, and dark web while checking millions of data points.

We alert you by email if your personal information is being bought or offered for sale online. 3. Full Service Restoration – Provides compromised subscribers with a certified identity theft restoration specialist to provide full-service identity

restoration 4. Support – 24/7/365 and we have multi-lingual support 5. Payday Lending – You will be alerted if your personal information is used to obtain a payday loan in most cities within the U.S. 6. Lost Wallet – This protects you in the event that you lose all or part of what is in your wallet. It also falls into the restoration category so a

restoration specialist will get you back on track in short order 7. Change of Address – We monitor and alert you if there is a request for a change of your home address 8. SSN Trace – Provides you with a report of all names, aliases and addresses associated with your SSN. Detection of both synthetic and true name

identity fraud is included 9. Credit Monitoring – Single bureau credit monitoring through TransUnion is included. This service will notify you if there in a new inquiry on your

credit or if there is a new negative mark against your credit. a. As required by the credit bureaus, each Subscriber must pass credit authentication before the Subscriber starts receiving credit alerts. The

Subscriber receives an online authentication quiz upon enrollment or during upgrade into any credit Services. The quiz generates up to 5 multiple choice questions based on information found in the Subscriber’s credit bureau file. These questions may include address, employer, and account information, such as account balances, credit limits, and open dates for a particular account. The Subscriber receives two attempts to pass the online authentication quiz. If the Subscriber fails both attempts, the Subscriber must perform manual authentication with a member services agent prior to receiving credit alerts.

10. $1 Million Insurance - Identity Theft Insurance will reimburse Subscribers residing in the United States for certain ancillary expenses associated with restoring their identity should they become a victim of identity theft after such Subscriber is enrolled.

THESE ARE THE TERMS OF OUR AGREEMENT WITH EACH OTHER. ALL OF IT IS IMPORTANT SO TAKE A FEW MINUTES TO READ IT CAREFULLY. BY ENROLLING AND USING SECURELYID’S SERVICES, YOU ACKNOWLEDGE THAT YOU HAVE READ, UNDERSTOOD, AND AGREE TO THESE TERMS AND CONDITIONS. THIS AGREEMENT CONTAINS AN ARBITRATION CLAUSE AND A CLASS ACTION WAIVER. YOU UNDERSTAND THAT BY SIGNING BELOW OR BY USING THE SERVICES, YOU ARE PROVIDING “WRITTEN INSTRUCTIONS” TO SECURELYID AND ITS EMPLOYEES, AGENTS, SUBSIDIARIES, AFFILIATES, CONTRACTORS, THIRD PARTY DATA SOURCES AND SUPPLIERS, AND ALL OTHER CREDIT REPORTING AGENCIES UNDER THE FAIR CREDIT REPORTING ACT (FCRA), AS AMENDED, TO ACCESS YOUR CREDIT FILES FROM EACH NATIONAL CREDIT REPORTING AGENCY (INCLUDING, WITHOUT LIMITATION, TRANSUNION, EXPERIAN AND EQUIFAX AND ANY AFFILIATES OF SUCH ENTITIES) AND TO EXCHANGE INFORMATION ABOUT YOU WITH EACH SUCH NATIONAL CREDIT REPORTING AGENCY AND OTHER THIRD PARTY SERVICE PROVIDERS ORDER TO VERIFY YOUR IDENTITY AND TO PROVIDE THE PRODUCTS AND/OR SERVICES TO YOU, INCLUDING, BUT NOT LIMITED TO, ADDRESS HISTORY REPORTS, NAME AND ALIAS REPORTS, CRIMINAL OR SEX OFFENDER REPORTS, AND TO PROVIDE MONITORING AND/OR ALERTS TO YOU.

1. Terms Of Use Notice: Your use of this service means that you have accepted these terms in their entirety. If you do not agree with these terms in their entirety, please terminate the service. These Terms and Conditions (this “Agreement” or “Terms of Use”) identifies what you can expect from SecurelyID (“SECURELYID”) and what SECURELYID expects from you. These Terms and Conditions apply to your purchase of any products and/or services offered or provided by SECURELYID and govern the relationship between SECURELYID and you, even if you have agreed to other or conflicting terms and conditions of third parties associated with this business relationship or the provision of such services and/or products.

2. Introduction Please read the following information carefully before using any of the products or services (the “Services”) provided by this agreement. By accessing or using any of the Services, you acknowledge that you have read, understood, and agree to these Terms of Use and to follow all applicable laws and regulations. If you do not agree with the Terms of Use, do not use the Services. We reserve the right, in our sole discretion, to modify or update these Terms of Use at any time without prior notice to you, which modifications and/or updates will be binding on you, and we may refuse to provide you the Services for any reason or no reason at all. Please check the Terms of Use each time you visit this Site for the most current information.

3. Privacy and Information Sharing Since it affects your use of the Services, please review our Privacy Policy and Terms of Use. We collect, use and disclose information about you as provided in our Privacy Policy at www.SECURELYID.com/privacy-policy/. Our Privacy Policy is located on the Site and is incorporated into this Agreement, and you agree to accept the terms of the Privacy Policy as a condition to your acceptance of this Agreement. You agree and authorize SECURELYID, it agents and employees, to provide your personally identifiable information (or information about your child you have enrolled) to third parties from time to time as provided in our Privacy Policy. You waive any and all claims against SECURELYID, its agents and employees for the acts or omissions of these third parties with regard to the use or disclosure of such information. You further authorize SECURELYID, it agents and employees to obtain various information and reports about you (or about your child that you have enrolled) in order to perform our services, including, but not limited to, address history reports, name and alias reports, criminal reports, and all other relevant reports.

https://www.csid.com/privacy-policy

4. Disclaimer of Warranties and Limitation of Liability 1. NOTHING IN THESE TERMS OF USE, INCLUDING SECTIONS 4 AND 5, SHALL EXCLUDE OR LIMIT OUR WARRANTY OR LIABILITY FOR LOSSES

WHICH MAY NOT BE LAWFULLY EXCLUDED OR LIMITED BY APPLICABLE LAW. SOME JURISDICTIONS DO NOT ALLOW THE EXCLUSION OF CERTAIN WARRANTIES OR CONDITIONS OR THE LIMITATION OR EXCLUSION OF LIABILITY FOR LOSS OR DAMAGE CAUSED BY NEGLIGENCE, BREACH OF CONTRACT OR BREACH OF IMPLIED TERMS, OR INCIDENTAL OR CONSEQUENTIAL DAMAGES. ACCORDINGLY, ONLY THE LIMITATIONS WHICH ARE LAWFUL IN YOUR JURISDICTION WILL APPLY TO YOU AND OUR LIABILITY WILL BE LIMITED TO THE MAXIMUM EXTENT PERMITTED BY LAW.

2. OUR SITE, INCLUDING ALL CONTENT, MEMBERSHIPS, PRODUCTS AND SERVICES MADE AVAILABLE ON OR ACCESSED THROUGH THIS SITE, IS PROVIDED TO YOU “AS IS”. TO THE FULLEST EXTENT PERMISSIBLE UNDER APPLICABLE LAW, NEITHER SECURELYID NOR ITS AFFILIATES OR ANY THIRD PARTY SERVICE PROVIDERS OR SUPPLIERS MAKE ANY REPRESENTATIONS OR WARRANTIES OF ANY KIND WHATSOEVER AS TO THE CONTENT, MEMBERSHIPS, PRODUCTS OR SERVICES AVAILABLE ON OR ACCESSED THROUGH THE SITE, THAT A USER WILL HAVE CONTINUOUS, UNINTERRUPTED OR SECURE ACCESS TO OUR SITE, MEMBERSHIPS, PRODUCTS OR SERVICES OR THAT OUR SITE, MEMBERSHIPS, PRODUCTS OR SERVICES WILL BE ERROR-FREE. IN ADDITION, SECURELYID AND ITS AFFILIATES AND OUR THIRD PARTY SERVICE PROVIDERS OR SUPPLIERS DISCLAIM ALL EXPRESS OR IMPLIED WARRANTIES, INCLUDING TITLE, MERCHANTABILITY, AND FITNESS FOR A PARTICULAR PURPOSE, NON-INFRINGEMENT AND INFORMATIONAL CONTENT. THEREFORE, YOU AGREE THAT YOUR ACCESS TO, AND USE OF, OUR SITE, MEMBERSHIPS, PRODUCTS, SERVICES AND/OR CONTENT ARE AT YOUR OWN RISK. BY USING OUR SERVICES AND OUR SITE, YOU ACKNOWLEDGE AND AGREE THAT NEITHER SECURELYID NOR ITS AFFILIATES HAVE ANY LIABILITY TO YOU (WHETHER BASED IN CONTRACT, TORT, STRICT LIABILITY OR OTHERWISE) FOR ANY DIRECT, INDIRECT, INCIDENTAL, CONSEQUENTIAL OR SPECIAL DAMAGES ARISING OUT OF OR IN ANY WAY CONNECTED WITH YOUR ACCESS TO OR USE OF OUR SITE, CONTENT, MEMBERSHIPS, PRODUCTS OR SERVICES (EVEN IF WE HAVE BEEN ADVISED OF THE POSSIBILITY OF SUCH DAMAGES), INCLUDING LIABILITY ASSOCIATED WITH ANY VIRUSES WHICH MAY INFECT YOUR COMPUTER EQUIPMENT.

3. NO ADVICE OR INFORMATION, WHETHER ORAL OR WRITTEN, OBTAINED BY YOU FROM US, OR THROUGH OR FROM THE SERVICES, SHALL CREATE ANY WARRANTY NOT EXPRESSLY STATED IN THIS AGREEMENT.

4. We are not a credit repair organization, or similarly regulated organization under other applicable laws, and do not provide credit repair advice.

5. Our credit monitoring offerings monitor only the credit file associated with the purchasing consumer, and do not monitor, compare or cross-reference the credit file associated with the purchasing consumer to any other credit file(s) maintained by the applicable credit bureau(s).

6. If you use SECURELYID’s SSN Trace services, you represent and warrant to us that you will use such services (or any of the information therein) to protect against or prevent actual fraud, unauthorized transactions, claims or other liabilities, and not for any other purpose.

5. Limitation of Liability 1. SUBJECT TO SECTION 4 ABOVE, YOU EXPRESSLY UNDERSTAND AND AGREE THAT WE AND OUR SUBSIDIARIES AND AFFILIATES, AND OUR

THIRD PARTY SERVICE PROVIDERS OR SUPPLIERS SHALL NOT BE LIABLE TO YOU FOR: 1. ANY DIRECT, INDIRECT, INCIDENTAL, SPECIAL CONSEQUENTIAL OR EXEMPLARY DAMAGES WHICH MAY BE INCURRED BY YOU,

HOWEVER CAUSED AND UNDER ANY THEORY OF LIABILITY. THIS SHALL INCLUDE, BUT NOT BE LIMITED TO, ANY LOSS OF PROFIT (WHETHER INCURRED DIRECTLY OR INDIRECTLY), ANY LOSS OF GOODWILL OR BUSINESS REPUTATION, ANY LOSS OF DATA SUFFERED, COST OF PROCUREMENT OF SUBSTITUTE GOODS OR SERVICES, OR OTHER INTANGIBLE LOSS; OR

2. ANY LOSS OR DAMAGE WHICH MAY BE INCURRED BY YOU, INCLUDING BUT NOT LIMITED TO LOSS OR DAMAGE AS A RESULT OF:

1. ANY RELIANCE PLACED BY YOU ON THE COMPLETENESS, ACCURACY OR EXISTENCE OF ANY ADVERTISING, OR AS A RESULT OF ANY RELATIONSHIP OR TRANSACTION BETWEEN YOU AND ANY ADVERTISER OR SPONSOR WHOSE ADVERTISING APPEARS ON THE SERVICES OR SITE;

2. ANY CHANGES WHICH WE MAY MAKE TO THE SERVICES, OR FOR ANY PERMANENT OR TEMPORARY CESSATION IN THE PROVISION OF THE SERVICES (OR ANY FEATURES WITHIN THE SERVICES);

3. THE DELETION OF, CORRUPTION OF, OR FAILURE TO STORE, ANY CONTENT AND OTHER COMMUNICATIONS DATA MAINTAINED OR TRANSMITTED BY OR THROUGH YOUR USE OF THE SERVICES;

4. YOUR FAILURE TO PROVIDE US WITH ACCURATE ACCOUNT INFORMATION; OR 5. YOUR FAILURE TO KEEP YOUR PASSWORD OR ACCOUNT DETAILS SECURE AND CONFIDENTIAL.

THE LIMITATIONS ON OUR LIABILITY TO YOU IN SECTION 4 ABOVE SHALL APPLY WHETHER OR NOT WE HAVE BEEN ADVISED OF OR SHOULD HAVE BEEN AWARE OF THE POSSIBILITY OF ANY SUCH LOSSES ARISING.

6. Unsolicited Idea Submission Policy

When you provide us with comments, suggestions, or ideas (collectively, “Feedback”), such Feedback is not considered confidential and becomes the property of SECURELYID. We are not obligated to you if you provide such Feedback. We are free to use, copy, or distribute the Feedback to others for any purpose.

7. Fair Credit Reporting Act The Fair Credit Reporting Act allows you to obtain from each credit reporting agency a disclosure of all the information in your credit file at the time of the request. Full disclosure of information in your file at a credit reporting agency must be obtained directly from such credit reporting agency. The credit reports provided or requested through our Site are not intended to constitute the disclosure of information by a credit reporting agency as required by the Fair Credit Reporting Act or similar laws. Under the Fair Credit Reporting Act you are entitled to receive an annual free disclosure of your credit report from each of the national credit reporting agencies. To request your free annual report under the FCRA, you must go to www.annualcreditreport.com. You can also contact the central source to request this free annual disclosure by calling toll free (877) 322-8228 or by using the mail request form available at the central source Website. You are entitled to receive a free copy of your credit report from a credit reporting agency if:

https://www.annualcreditreport.com/

o You have been denied or were otherwise notified of an adverse action related to credit, insurance, employment, or a government granted license or other government granted benefit within the past sixty (60) days based on information in a credit report provided by such agency.

o You have been denied house/apartment rental or were required to pay a higher deposit than usually required within the past sixty (60) days based on information in a credit report provided by such agency.

o You certify in writing that you are unemployed and intend to apply for employment during the sixty (60) day period beginning on the date on which you made such certification.

o You certify in writing that you are a recipient of public welfare assistance. o You certify in writing that you have reason to believe that your file at such credit reporting agency contains inaccurate information due to

fraud. In addition, if you reside in the state of Colorado, Maine, Maryland, Massachusetts, New Jersey, or Vermont, you are entitled to receive a free copy of your credit report once a year and if you reside in the state of Georgia, you are entitled to receive a free copy of your credit report twice a year. For Illinois residents, credit reporting agencies are required by law to give you a copy of your credit record upon request at no charge or for a nominal fee. Otherwise, a consumer reporting agency may impose a reasonable charge for providing you with a copy of your credit report. The Fair Credit Reporting Act provides that you may dispute inaccurate or incomplete information in your credit report. YOU ARE NOT REQUIRED TO PURCHASE YOUR CREDIT REPORT FROM ANY OF THE CREDIT BUREAUS IN ORDER TO DISPUTE INACCURATE OR INCOMPLETE INFORMATION IN YOUR REPORT OR TO RECEIVE A COPY OF YOUR REPORT FROM EQUIFAX, EXPERIAN OR TRANSUNION, THE THREE NATIONAL CREDIT REPORTING AGENCIES, OR FROM ANY OTHER CREDIT REPORTING AGENCY. It may be the policies of Equifax, Experian and/or TransUnion to provide a complimentary copy of the consumer credit report under circumstances other than those described above. If you wish to contact Equifax, Experian or TransUnion to obtain a copy of your credit report directly from such agency or if you wish to dispute information contained in an Equifax, Experian or TransUnion credit report file, please contact such entities as follows: Experian: 1-800-EXPERIAN (1-888-397-3742) Equifax: 1-800-685-1111 TransUnion: 1-800-916-8800

8. Applicable Law We perform the Services through our partner/program provider (CSIdentity dba CSID) corporate headquarters located in the State of Texas. This Agreement shall be governed, interpreted, and enforced according to the laws of the State of Texas, regardless of Texas conflict of laws. Subject to Section 9 below (which provides for arbitration of claims between us to the maximum extent possible), you irrevocably and unconditionally consent and submit to the exclusive jurisdiction of the federal and state courts located in Travis County, Texas for any dispute or litigation arising out of, relating to, or the use or purchase of Services from SECURELYID.

9. Arbitration Notwithstanding any other agreement to arbitrate or other agreement between you and any third party associated with this relationship or the provision of the Services, both SECURELYID and you agree that any dispute, controversy or claim arising out of, or relating to this Agreement or the relationship contemplated hereby, or any interpretation, construction performance or breach of this Agreement or the Services provided by SECURELYID shall be settled by confidential arbitration, in accordance with the American Arbitration Association’s (“AAA”) Commercial Arbitration Rules (including without limitation the Supplementary Procedures for Consumer Related Disputes) as then in effect. The arbitrator may grant injunctions or other relief in such dispute or controversy. A single arbitrator with knowledge of electronic commerce will conduct the arbitration and the parties will mutually agree upon such arbitrator. In the event that the parties have not agreed upon an arbitrator within thirty (30) days of the date of the notice of intention to arbitrate, the arbitrator will be selected by AAA from its list of arbitrators. The arbitrator will conduct a single hearing no longer than one day in duration for the purpose of receiving evidence and will, if practicable, render a decision within fifteen (15) days after the conclusion of the hearing. The decision of the arbitrator will be final, conclusive and binding on all the parties to the arbitration. Judgment may be rendered on the arbitrator’s decision in any state or federal court. Although the cost of the filing fee for the arbitration will be borne equally by you and SECURELYID, all other expenses of the arbitration will be paid by the party who incurred them. In addition to, and separate and apart from, the above agreement to arbitrate, you also agree that you will not participate in any way in any class action in connection with any dispute, controversy or claim, either as a class representative plaintiff or as a member of a putative class.

10. Indemnification YOU AGREE TO INDEMNIFY, DEFEND AND HOLD HARMLESS US, OUR OFFICERS, DIRECTORS, EMPLOYEES, AGENTS, LICENSORS, SUPPLIERS AND ANY THIRD PARTY PROVIDERS OF INFORMATION OR SERVICES TO THE SITE FROM AND AGAINST ALL LOSSES, EXPENSES, DAMAGES AND COSTS, INCLUDING REASONABLE ATTORNEYS’ FEES, RESULTING FROM ANY VIOLATION OF THESE TERMS OF USE OR YOUR VIOLATION OF APPLICABLE LAWS, RULES OR REGULATIONS. IN THE EVENT THAT WE ARE SUBJECT TO ANY CLAIM FOR WHICH WE HAVE THE RIGHT TO BE INDEMNIFIED BY YOU, WE WILL HAVE THE RIGHT TO, AT YOUR EXPENSE, ASSUME THE EXCLUSIVE DEFENSE AND CONTROL OF ANY SUCH CLAIM, AND YOU WILL NOT IN ANY EVENT SETTLE ANY CLAIM WITHOUT OUR PRIOR WRITTEN CONSENT.

11. Your Passwords and Account Security You agree and understand that you are responsible for maintaining the confidentiality of passwords associated with any account you use to access the Services. Accordingly, you agree that you will be solely responsible to us for all activities that occur under your account. If you become aware of any unauthorized use of your password or of your account, you agree to notify us immediately.

12. Termination of Relationship

1) These Terms of Use will continue to apply until terminated by either you as set out below. 2) If you want to terminate your legal agreement with us, you may do so, with our without cause, by (a) notifying us at any time and (b)

closing your accounts for all of the Services which you use, where we have made this option available to you. 3) Please note that no refunds will be processed

13. Miscellaneous

1) No waiver of any breach of any provision of these Terms of Use or of any agreement with us will constitute a waiver of any prior, concurrent, or subsequent breach of the same or other provisions. All waivers must be in writing. If any court of competent jurisdiction finds any part or provision of these Terms of Use or of any other agreement between you and us to be invalid or unenforceable, such findings will have no effect on any other part or provision of these Terms of Use or any other agreement between you and us. All waivers must be in writing.

2) We are not responsible for delay or failure to perform due to causes beyond our reasonable control. 3) The Terms of Use constitute the whole legal agreement between you and us and govern your use of the Services (but excluding any

services which we may provide to you under a separate written agreement), and completely replace any prior agreements between you and us in relation to the Services.

Taxpayer Signature ____________________________________ Date Signed ____________________

Joint Taxpayer Signature _________________________________ Date Signed ____________________

form 1040 department of the treasury—internal revenue ... · form 1040 department of the...

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