and Anne L. Miller are married and live at 13071 Sterling Drive, Aitkin, MN 56431.

Requirements

Prepare an income tax return (with all appropriate forms and schedules) for the Millers for 2014 following these guidelines:

·       Make necessary assumptions for information not given in the problem but needed to complete the return.

·       The taxpayers are preparing their own return (i.e., no preparer is involved).

·       The taxpayers have substantiation (e.g., records, receipts) to support all transactions for the year.

·       If any refund is due, the Millers want a refund check sent to them by mail.

·       The Millers had itemized deductions from AGI for 2013 of $16,700, of which $1,500 was for state and local income taxes.

·       The Millers do not want to contribute to the Presidential Election Campaign Fund.