Training Home – Understanding Taxes – Exercise 8

Exercise 8 – Albert W. Wentworth

You should have completed the federal simulation return for Albert and Susan Wentworth before starting this exercise.
If you have not completed the federal return, you may access and complete the IRS module for the Wentworths at http://www.irs.gov/app/understandingTaxes/jsp/s_student_simulations.jsp.

The filing status on the Wentworth's federal return was married filing joint. The following information was reported on their return:

The Wentworth's daytime telephone number is 801-254-0001 and their evening number is 801-254-0002

They want any refund to be directly deposited into their checking account. Their bank routing number is 250250025 and the account number is 0200010.

Albert and Susan both want to designate $2.00 of their tax liability to go as a contribution to the election campaign fund and the Green Party.

Their daughter Rachel, is disabled and her school has signed a TC-40D, Disabled Exemption Verification form. In addition, Rachel's kindergarten teacher recommended that she receive special tutoring. The school's education planning team prepared a plan to supplement Rachel's classroom instruction. Rachel's parents paid the following amounts for her tutoring:

The tutoring credit is equal to 25 percent, up to $100, of the costs paid by the taxpayer for tutuoring each disabled dependent. Complete Section 3 of form TC-40S, Income Tax Supplemental Schedule, and transfer the total to TC-40 on line 20.

Click here for the instructions for and qualifying guidelines on the tutoring credit for disabled dependents.

You will need the following forms to complete the Wentworth's Utah individual income tax return:

• Albert's W-2. You need the Utah state wages and state income tax that was withheld from his wages.
• Susan's W-2. You need the Utah state wages and state income tax that was withheld from her wages.
• Utah Individual Income Tax Return. Your instructor may provide you with a blank copy of the Utah return or you may complete a fill-in return online Form TC-40.
• 2006 Utah Tax Calculation Worksheet.

If you need to review the step-by-step instructions click here.

When you have completed Albert's and Susan' return click here to check your work.

If you are ready to complete the next exercise, click below select any exercise from the index.