Advanced Scenarios 77
Advanced Scenario 6: Kelly Floyd
Directions
Using the tax software, complete the tax return, including Form
1040 and all appropri-ate forms, schedules, or worksheets. Answer
the questions following the scenario.
Note: When using the Link & Learn Taxes Practice Lab,
complete the Social Security numbers and employer identification
numbers by replacing the Xs with your User ID. In classroom
situations, replace the Xs with the numbers provided by your
instructor.
Interview Notes
Kellys husband died in March 2012. She has not remarried.
Kelly provided the entire cost of maintaining the household and
all the support for her children, Mia and Logan, in 2015.
Her younger brother, Brian, is permanently and totally disabled.
He received disabil-ity income which he used to provide more than
half of his own support.
Kelly lost her job in December 2014. She received unemployment
for two months in 2015 until she found a new job.
While she was unemployed, she cashed in her 401(k) savings from
her previous employer and used the money for household expenses.
She does not qualify for any exception to the additional tax on
early distributions.
Mia and Logan attended day care while Kelly worked.
Kelly, Mia, and Logan had health insurance that provided minimum
essential coverage (MEC) through her new employer beginning on
March 1, 2015. She and the children did not have MEC for January
and February. Brian had MEC all year. None of them purchased
insurance through the Marketplace.
