Problem
Donald and Carolyn Windham have asked you to complete their 2022 US Federal Income Tax Return. They file jointly, and their address is 499 Hidden Oaks Drive in West Columbia, SC 29170. They are empty nesters with no additional dependents. They rent their home. Carolyn had some medical issues this year that cost $11,000 out of pocket (after Medicare insurance). Donald is 74 and Carolyn is 67 at the end of 2022. Their non-medical itemizable deductions total $15,439.
Donald has retired. He received $2,000 from a traditional IRA and $1,347 from a Roth IRA this year. He also received $27,619 in Social Security Benefits. Donald and Carolyn met when they both worked for the state of South Carolina. Donald also received $1,300 as a defined-benefit pension from the state of South Carolina this year.
Though old enough to retire, Carolyn loves her job, and she is still working. Her wages this year totaled $28,812. She also received $4,019 from the SC defined-benefit pension plan. In July, Carolyn contributed $3,945 to a Roth IRA.
Neither Windham wished to contribute to presidential elections. Donald's SSN is 001-26-1492 and Carolyn's SSN is 001-29-72271. The couple contributed $200 cash to their church. $7,200 was reported on form W-2 as federal withholdings for Carolyn's job. They received $819 of qualified dividends and $145 of taxable interest during the year.
Task
Complete the Federal Income Tax Return for the Windham's. USE 2022 LAWS.