FNSACC512 Assessment Student Instructions

Assessment Summary Sheet
 This form is to be completed by the assessor and used a final record of student competency.
 All student submissions including any associated checklists (outlined below) are to be attached to this cover sheet
before placing on the students file.
 Student results are not to be entered onto the Student Database unless all relevant paperwork is completed and
attached to this form.
Student Name:
Student ID No:
Final Completion Date:
Unit Code: FNSACC512
Unit Title: Prepare income tax returns for individuals
Please attach the following documentation to this form Result
Assessment task 1 Portfolio of activities S / NYS / DNS
Assessment task 2 Report on activities S / NYS / DNS
Final Assessment Result for this unit C / NYC
Feedback is given to the student on each Assessment task Yes / No
Feedback is given to the student on final outcome of the unit Yes / No
Student Declaration I have been assessed in a fair and

Assessor Declaration: I declare that I have conducted a
flexible manner. I understand that the Elite Education
fair, valid, reliable and flexible assessment with this student,
Vocation Institute’s Student Assessment, Reassessment
and I have provided appropriate feedback.
and Repeating Units of Competency Guidelines apply to
these assessment tasks.
Name: Name:
Signature: Signature:
Date: Date:
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FNS50215 Diploma of Accounting/ FNSACC512/ 2018/ T3/ Assessment 2 Page 1 of 20
Assessment Cover Sheet
Assessment Task Details
Term and Year Term 3 2018
Due Date 13/08/2018 Class Room
Student Name:
Student ID No:
Date:
Qualification : FNS50215 Diploma of Accounting
Unit Code: FNSACC512

Unit Title: Prepare income tax returns for individuals
Assessor’s Name Ada DU
Student Declaration: I declare that this work has been Assessor Declaration: I declare that I have conducted a
completed by me honestly and with integrity. I understand fair, valid, reliable and flexible assessment with this student,
that the Elite Education Vocation Institute’s Student and I have provided appropriate feedback.
Assessment, Reassessment and Repeating Units of
Competency Guidelines apply to these assessment tasks.
Name: Name:
Signature: Signature:
Date: Date:
Student was absent from the feedback session.
Please save this file as PDF format (include your name to the filename) before uploading onto Moodle.
Assessment deadlines penalty
It is expected that unless a simple extension, special consideration or disability services adjustment has been granted,
candidates will submit all assessments for a unit of study on the specified due date. If the assessment is completed or
submitted within the period of extension, no academic penalty will be applied to that piece of assessment.
If an extension is either not sought, not granted or is granted but work is submitted after the extended due date, the late
submission of assessment will result in a late penalty fee. For further information, please refer to the Assessment Policy.
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Assessment/evidence gathering conditions
Each assessment component is recorded as either Satisfactory (S) or Not Yet Satisfactory (NYS). A student can only
achieve competence when all assessment components listed under procedures and specifications of the assessment
section are Satisfactory. Your trainer will give you feedback after the completion of each assessment. A student who is
assessed as NYS is eligible for re-assessment. Should the student fail to submit the assessment, a result outcome of Did
Not Submit (DNS) will be recorded.
Principles of Assessment
Based on Clauses 1.8 – 1.12 from the Australian Standards Quality Assurance’s (ASQA) Standards for Registered Training
Organizations (RTO) 2015, the learner would be assessed based on the following principles:
Fairness - (1) the individual learner’s needs are considered in the assessment process, (2) where appropriate, reasonable
adjustments are applied by the RTO to take into account the individual leaner’s needs and, (3) the RTO informs
the leaner about the assessment process, and provides the learner with the opportunity to challenge the result
of the assessment and be reassessed if necessary.
Flexibility – assessment is flexible to the individual learner by; (1) reflecting the learner’s needs, (2) assessing competencies
held by the learner no matter how or where they have been acquired and, (3) the unit of competency and
associated assessment requirements, and the individual.
Validity – (1) requires that assessment against the unit/s of competency and the associated assessment requirements
covers the broad range of skills and knowledge, (2) assessment of knowledge and skills is integrated with their
practical application, (3) assessment to be based on evidence that demonstrates tat a leaner could
demonstrate these skills and knowledge in other similar situations and, (4) judgement of competence is based
on evidence of learner performance that is aligned to the unit/s of competency and associated assessment
requirements.
Reliability – evidence presented for assessment is consistently interpreted and assessment results are comparable
irrespective of the assessor conducting the assessment
Rules of Evidence
Validity – the assessor is assured that the learner has the skills, knowledge and attributes, as described in the module
of unit of competency and associated assessment requirements.
Sufficiency – the assessor is assured that the quality, quantity and relevance of the assessment evidence enables a
judgement to be made of a learner’s competency.
Authenticity – the assessor is assured that the evidence presented for assessment is the learner’s own work. This would
mean that any form of plagiarism or copying of other’s work may not be permitted and would be deemed
strictly as a ‘Not Yet Competent’ grading.
Currency – the assessor is assured that the assessment evidence demonstrates current competency. This requires the
assessment evidence to be from the present or the very recent past.
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Resources required for this Assessment
 All documents must be created using Microsoft Office suites i.e., MS Word, Excel, PowerPoint
 Upon completion, submit the assessment via the student learning management system to your trainer along with the
completed assessment coversheet.
 Refer the notes on eLearning to answer the tasks
 Any additional material will be provided by Trainer
Instructions for Students
Please read the following instructions carefully
 This assessment is to be completed according to the instructions given by your assessor.

 Students are allowed to take this assessment home.
 Feedback on each task will be provided to enable you to determine how your work could be improved. You will be
provided with feedback on your work within 2 weeks of the assessment due date.
 Should you not answer the questions correctly, you will be given feedback on the results and your gaps in knowledge.
You will be given another opportunity to demonstrate your knowledge and skills to be deemed competent for this unit
of competency.
 If you are not sure about any aspect of this assessment, please ask for clarification from your assessor.
 Please refer to the College re-assessment and re-enrolment policy for more information.
Procedures and Specifications of the Assessment
To complete the unit requirements safely and effectively, the individual must:
 Define international marketing
 Identify international trade patterns

 Explain international trade policies and agreements
 Identify legislative requirements
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Task 1
Question1. Define assessable income AND allowable deductions
Assessable Income
Assessable income is all the income you earn for the tax year. The IRS considers your wages,
salary and commissions along with bonuses, awards, cost-of-living allowances, contributions to
nonqualified deferred compensation plans and employee fringe benefits as assessable income.
Rental property income, royalties, partnership and S corporation earnings is also included in the
assessable income category. The IRS considers disability payments, sickness and injury benefits,
unemployment benefits and life insurance proceeds as assessable income.
Allowable Deduction
deductions from income which are allowed by the Inland Revenue, and which reduce the tax
payable
Question 2. ATO can carry out audits if they find any discrepancies in tax return. Mention
the names of three such audits conducted by ATO with brief description for each
correspondence, field, and office.
Question 3. What are the four key differences between residents and non-residents for tax
purpose
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Residents Non-residents
If you are a resident for Australian tax Non residents are not entitled to the tax free
purposes, then you will be subject to Australian threshold, and will be taxed only on their
tax on your world-wide income (subject to any Australian-sourced income (other than that
double taxation agreements in place, and any income subject to non-resident withholding
foreign income tax offsets you are eligible for). taxes).
As a resident for Australian tax purposes you
will also be liable for the medicare levy, but you
will be entitled to claim the tax free threshold The most common categories of income that
in Australia (as you would had you not moved are defined as Australian sourced income are
overseas). If you are not holding private health rental property income and wages and salary
insurance and your income exceeds the earned in Australia. Interest and dividend
relevant thresholds, you will also be liable for income is generally not classified as Australian
the medicare levy surcharge. sourced income, but will be subject to non-
resident witholding taxes.
If you are resident for Australian tax purposes,

then you will be required to file an Australian
tax return every year.
Question 4. Now assume that you are the taxation accountant.
Please prepare a document check list and conversation key points to inform your client of the legal
requirements. (Hint: 1. Mention the name of five records/documents that can be kept by taxpayers
as evidence and certificate of authorization 2. How to ask for extra information if needed ).
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Personal Information
 Your social security number or tax ID number
 Your spouse's full name and social security number or tax ID number
Dependent(S) Information
 Dates of birth and social security numbers or tax ID numbers
 Childcare records (including the provider's tax ID number) if applicable
 Income of other adults in your home
 Form 8332 showing that the child’s custodial parent is releasing their right to claim a child to you, the
noncustodial parent (if applicable)
Sources Of Income
 Employed
o Forms W-2
 Unemployed
o Unemployment, state tax refund (1099-G)
 Self-Employed
o Forms 1099-MISC, Schedules K-1, income records to verify amounts not reported on 1099s
o Records of all expenses — check registers or credit card statements, and receipts
o Business-use asset information (cost, date placed in service, etc.) for depreciation
o Office in home information, if applicable
o Record of estimated tax payments made (Form 1040ES)
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 Rental Income
o Records of income and expenses
o Rental asset information (cost, date placed in service, etc.) for depreciation
 Retirement Income
o Pension/IRA/annuity income (1099-R)
o Traditional IRA basis (i.e. amounts you contributed to the IRA that were already taxed)
o Social security/RRB income (1099-SSA, RRB-1099)
 Savings & Investments or Dividends
o Interest, dividend income (1099-INT, 1099-OID, 1099-DIV)
o Income from sales of stock or other property (1099-B, 1099-S)
o Dates of acquisition and records of your cost or other basis in property you sold (if basis is not reported on
1099-B)
o Health Savings Account and long-term care reimbursements (1099-SA or 1099-LTC)
o Expenses related to your investments
 Other Income & Losses
o Gambling income (W-2G or records showing income, as well as expense records)
o Jury duty records
o Hobby income and expenses
o Prizes and awards
o Trusts
o Royalty Income 1099 Misc.

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o Any other 1099s received
o Record of alimony paid/received with Ex-spouse’s name and SSN
Types Of Deductions
 Home Ownership
o Forms 1098 or other mortgage interest statements
o Real estate and personal property tax records
o Receipts for energy-saving home improvements
o All other 1098 series forms
 Charitable Donations
o Cash amounts donated to houses of worship, schools, other charitable organizations
o Records of non-cash charitable donations
o Amounts of miles driven for charitable or medical purposes
 Medical Expenses
o Amounts paid for healthcare insurance and to doctors, dentists, hospitals
 Health Insurance
o Form 1095-A if you enrolled in an insurance plan through the Marketplace (Exchange)
o Form 1095-B and/or 1095-C if you had insurance coverage through any other source (i.e . an employer,
insurance company, government health plan such as Medicare, Medicaid, CHIP, TRICARE, VA, etc.)
o Marketplace exemption certificate (ECN) if you applied for and received an exemption from the
Marketplace (Exchange)
 Childcare Expenses
o Fees paid to a licensed day care center or family day care for care of an infant or preschooler.
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o Wages paid to a baby-sitter.
Don't include expenses paid through a flexible spending account at work.
 Educational Expenses
o Forms 1098-T from educational institutions
o Receipts that itemize qualified educational expenses
o Records of any scholarships or fellowships you received
o Form1098-E if you paid student loan interest
 Job Expenses & Tax Prep Fees
o Employment related vehicle expenses (tolls, mileage, gas, maintenance, license, property tax, interest
expense, parking)
o Receipts for classroom expenses (for educators in grades K-12)
o Employment-related expenses (dues, publications, tools, uniform cost and cleaning, travel)
o Job-hunting expenses
o Record of moving expenses not reimbursed by employer
o Amount paid for preparation of last year’s tax return
 State & Local Taxes or Sales Tax
o Amount of state/local income tax paid (other than wage withholding), or amount of state and local sales
tax paid
o Invoice showing amount of vehicle sales tax paid
 Retirement & Other Savings
o Form 5498-SA showing HSA contributions
o Form 5498 showing IRA contributions
o All other 5498 series forms (5498-QA, 5498-ESA)

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 Federally Declared Disaster
o City/county you lived/worked/had property in
o Records to support property losses (appraisal, clean up costs, etc.)
o Records of rebuilding/repair costs
o Insurance reimbursements/claims to be paid
o FEMA assistance information
o Check FEMA site to see if my county has been declared a federal disaster area
Question 5. Mention the correct lodgment date for the following scenarios
Scenario Lodgment date
Income tax return for all individuals and trusts 30 June

where one or more prior year income tax returns
were outstanding as at 30 June.
Taxpayers who lodge their own return using e-tax 1-30thJune

or TaxPack
Income tax return for individuals and trusts Before the 31stof October
which were tax level 6 (tax payable of $20,000 or
more on last tax assessment) as per latest year
lodged
Business Activity Statement for first quarter 1-30thJune
Business Activity Statement for second quarter Before 31stOctober
Business Activity Statement for third quarter 30thJanuary
Business Activity Statement for fourth quarter 1-30thJune
Question 6. Give two examples of “adequate and effective conflict management arrangements” that
you as a “tax practitioner” can apply future in your workplace
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1. continuous disclosure of any conflicts
2. informed written consent of the client or clients involved in the conflict of
interest, specifically authorising disclosure of the conflict of interest to the
other parties involved in the conflict. This may be in the form of a signed
waiver or other authorisation, and/or
3. maintenance of appropriate records and documentation detailing the
conflict management policies and procedures of an agent and recording
what action has been taken in relation to any conflicts of interest
4. ‘ethical walls’ – a form of physical and intellectual separation between the
management of the affairs of the clients involved in an actual or potential
conflict of interest.
Question 7 How much assessable income was derived by each of the following taxpayers?
Scenario Assessable income
Kelly's net wages were $1 350. Her $1350

employer had deducted $380 tax.
Alan received net wages of $50 300 and $50300

bank interest of $400 over the year. His
employer deducted $19 700 tax.
Karl received a net salary of $41 800 over $43800

the year plus $120 bank interest. He also
was paid a gross salary of $2 000 for a part-
time job he had during the year. The tax
deducted from his full-time job was $13 600
and $600 was deducted from his part time
wages.
Fiona runs a small business that had $36 $22000

000 in sales during the year. Her net profit
was calculated by deducting $22 000 of
expenses.
Question 8. Advise whether the following are assessable income, statutory income, exempt
income or non-assessable income.
Scenario Income type
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A lotto win Non-assesable
Wages Assessable income
A capital gain Assessable income
A gift received from a friend Exempt
A car allowance from an employer Non-assessable income
A tax refund cheque Non-assessable
Bank interest received Statuory income
A family tax benefit exempt
Question9 Identify each of the following business outgoings as either an expense or Capital
Description Expense or Capital
Wages Expense
Stationery Expense
Forklift truck Capital
Telephone bill Expense
Fuel Expense
Land Capital
Photocopier Capital
Question 10 Calculate Tax:

Using the table of income tax rates, calculate the primary tax for the following
taxpayers:
Taxable Tax
Name income Residence status
Steven 34 000 Resident 3002

Martin 65 400 Non-resident 12802
Gary 65 400 Resident 12145
Russell 17 500 Resident 0
June 17 200 Non-resident 0
Harry 19 750 Resident 294
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Sharon 110 930 Resident 28541
Hanna 90 320 Non-resident 20915
Courtney 224 864 Resident 74825
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Task two
Question 1: Prepare an income tax return form for the following taxpayer. You are required
to complete it within 12 days.
 Personal details: David Lucas: 13 Marina Street, Sydney NSW 2017.Date of birth: 12
February 1971.Occupation: Accountant; TFN-124 765 230.
 Salary: $55 630 PAYG tax paid $ 10 560; Allowances $230; Reportable fringe
benefits$4000.Employer’s ABN: 22 222 222 222.
 Unit trust distribution was 2264, which had franking credit of $ 113. There was also a gross
capital gain of $260 that was fully discountable.
 David earned a $47 interest from an overseas bank account but he only received $40 after
they subtracted a foreign tax credit of $7.
 Other income: bank interest $84; fully franked dividends $240; unfranked dividends $50.
 He received refunds of $450 from Medicare and his health insurer (Code BUPA) over the
year. His membership number is 426780 and he had no children.
 David owns an investment property that earned $13 240 rent. The expenses were: interest
$10700, agent commission $910, repairs $128, rates $930 and advertising $45. When he
bought it three years ago, the building itself cost $ 212 000 and at the end of last year the
appliances had a WDV of $ 1285 in the low value pool.
 During the year David drove his 2.5 –litre car 85 km on work- related travel. He also spent
$320 on union fees, $42 on laundering his grey trousers, $400 on Internet access (half of
which related to his work), $45 on a text book, $80 on donations to the Red Cross and
$2380 on hospital/doctors’ bills. Private health insurance cost $1230 and he did not receive
any upfront Government contribution for his health insurance premium.
Required:
1. Prepare income tax return for Mr. David Lucas and advise him about his income
tax liabilities or refund (if any).
2. Use all appropriate forms and worksheets to complete your return. If you are not
certain about what forms to use, please discuss with your class teacher.
3. Use current tax rates available from ATO website.
4. Fill in the tax return form properly and hand it over to your trainer. Briefly explain
the procedures and decision making process. Seek advice and guidance from
specialist (your trainer) to evaluate and moderate decision processes.
Please note that to be able to get competent you need to show all relevant
calculations, correctly fill out the necessary forms and worksheets, use correct tax
rates and advise the client about this tax liability/refunds.
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Question 2
Leila Karim is a doctor who made the following payments during the year:
Doctor union fee 450
Laundering of compulsory uniform 90
Jacket when working night shifts 85
Stethoscope 120
Text book –Diabetes management 70
Text book –Law for doctors 65
Taxi fares when called in at short notice 70
Plain watch 60
Phone calls to check shifts 8
Shoes 85
Scissors to cut surgical gauze 15
a) Advise which of these are deductible for tax purpose and cite relevant legislation.
The element which are deductible for tax purpose are doctor union fee, jacket, text book
for both dibetes and law
b) If according to your opinion, any of the expenses are not deductible, briefly
mention the reasons to the client.
Laundary, stethoscope, plain watch, phone call, shoes, and scissor
c) Explain the substantial requirements that she will need to satisfy.
The Substantial Presence Test (SPT) is a criterion used by the Internal Revenue Service
(IRS) in the United States to determine whether an individual who is not a citizen or lawful
permanent resident in the recent past qualifies as a "resident for tax purposes" or a
"nonresident for tax purposes"; it is a form of physical presence test. The SPT should be
used in conjunction with the Green Card Test (the criterion that the individual possessed a
valid Green Card at any time of the year). An individual who satisfies either one or both of
these tests is treated as a resident for tax purposes.
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Task One Feedback
Student’s name:
Trainer/ Assessor’s
Date:
name:
Unit name: FNSACC512
Assessment Submission Checklist to be completed by the Trainer/Assessor
Did the student complete and provide evidence for the following: Yes No
1. Provide a discussion on the short questions?  
2. Provide an analysis on taxable income?  
3. Provide an understanding of residence under tax purposes?  
4. Has the ability to calculate tax payable?  
5. Submit within agreed timeframe?  

Has the learner proven they can: Yes No
1.1. Determine client's tax documentation preparation requirements  
1.2. Conduct research to identify updates or additions to compliance requirements relevant to

 
client circumstances, and establish recording and reporting requirements
1.3 Gather current data from appropriate sources, and identify assessable income and
 
allowable deductions
1.4 Complete and record amounts in accordance with organisational and legislative
 
requirements
1.5 Identify discrepancies or any unusual features and conduct research to resolve, or refer to
 
appropriate authority
1.6 Identify accrued or prepaid income and expenditure, and record adjustments to value of
 
assets and liabilities
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2.1 Calculate client's tax obligations, in accordance with legislative requirements and
 
information gathering practices
2.2 Prepare relevant documentation within established timelines  
2.3 Seek advice and guidance from specialist to evaluate and moderate decision processes  
2.4 Discuss and confirm documentation with client to obtain client signature, authorisation and
 
endorsement, ensuring legislative requirements are met
3.1 Submit relevant documentation to Australian Taxation Office (ATO) within established
 
timelines
3.2 Advise client of current tax obligations and that advice from taxation authorities is to be
 
followed
3.3 Respond to tax office enquiries and meet taxation audit requirements, when applicable, in
 
timely manner
FEEDBACK TO STUDENT:
 Re-assessment
Assessment outcome  Satisfactory  Not Yet Satisfactory
required
The result of my performance in this unit has been discussed and explained to
me.
Student Signature
____________________________ Date: ______________
Student signature
Trainer/ Assessor’s declaration:
I hereby certify that the above student has been assessed by myself and all
assessments are carried out as required by the Principles of Assessments
Trainer/ Assessor’s (Clause 1.8 of the Standards for RTO 2015).
Signature
____________________________ Date: ______________

Assessor signature
Task Two Feedback

Student’s name:
Trainer/ Assessor’s name: Date:
Unit name: FNSACC512

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Assessment Submission Checklist to be completed by the Trainer/Assessor
Did the student complete and provide evidence for the following: Yes No
6. Provide a discussion on the short questions?  

7. Provide an analysis on taxable deductions?  
8. Has the ability to prepare a tax return form?  
9. Submit within agreed timeframe?  
Has the learner proven they can: Yes No
1.1. Determine client's tax documentation preparation requirements  
1.2. Conduct research to identify updates or additions to compliance requirements relevant to client
circumstances, and establish recording and reporting requirements
 
1.3 Gather current data from appropriate sources, and identify assessable income and allowable
deductions
 
1.4 Complete and record amounts in accordance with organisational and legislative requirements  
1.6 Identify accrued or prepaid income and expenditure, and record adjustments to value of assets and
liabilities
 
2.1 Calculate client's tax obligations, in accordance with legislative requirements and information
gathering practices
 
2.2 Prepare relevant documentation within established timelines  

2.3 Seek advice and guidance from specialist to evaluate and moderate decision processes  
2.4 Discuss and confirm documentation with client to obtain client signature, authorisation and
endorsement, ensuring legislative requirements are met
 
3.2 Advise client of current tax obligations and that advice from taxation authorities is to be followed  
FEEDBACK TO STUDENT:
Assessment outcome  Satisfactory  Not Yet Satisfactory  Re-assessment required
The result of my performance in this unit has been discussed and explained to me.
Student Signature
____________________________ Date: ______________
Student signature
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Trainer/ Assessor’s declaration:
I hereby certify that the above student has been assessed by myself and all assessments are carried out as
required by the Principles of Assessments (Clause 1.8 of the Standards for RTO 2015).
Trainer/ Assessor’s
Signature
____________________________ Date: ______________
Assessor signature
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FNSACC512 Assessment Student Instructions

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Assessment Summary Sheet

Final Completion Date:

Unit Code: FNSACC512

Unit Title: Prepare income tax returns for individuals

Please attach the following documentation to this form Result

Assessment task 1 Portfolio of activities S / NYS / DNS

Assessment task 2 Report on activities S / NYS / DNS

Final Assessment Result for this unit C / NYC

Feedback is given to the student on each Assessment task Yes / No

Feedback is given to the student on final outcome of the unit Yes / No

Student Declaration I have been assessed in a fair and

Qualification : FNS50215 Diploma of Accounting

Unit Code: FNSACC512

Student was absent from the feedback session.

Assessment deadlines penalty

Please read the following instructions carefully

 This assessment is to be completed according to the instructions given by your assessor.

 Identify international trade patterns

correspondence, field, and office.

If you are resident for Australian tax purposes,

Question 4. Now assume that you are the taxation accountant.

 Your social security number or tax ID number

 Dates of birth and social security numbers or tax ID numbers

 Childcare records (including the provider's tax ID number) if applicable

 Income of other adults in your home

noncustodial parent (if applicable)

o Unemployment, state tax refund (1099-G)

o Office in home information, if applicable

o Record of estimated tax payments made (Form 1040ES)

o Records of income and expenses

o Record of estimated tax payments made (Form 1040ES)

o Pension/IRA/annuity income (1099-R)

o Social security/RRB income (1099-SSA, RRB-1099)

 Savings & Investments or Dividends

o Interest, dividend income (1099-INT, 1099-OID, 1099-DIV)

o Income from sales of stock or other property (1099-B, 1099-S)

o Health Savings Account and long-term care reimbursements (1099-SA or 1099-LTC)

o Expenses related to your investments

o Record of estimated tax payments made (Form 1040ES)

 Other Income & Losses

o Gambling income (W-2G or records showing income, as well as expense records)

o Jury duty records

o Hobby income and expenses

o Prizes and awards

o Royalty Income 1099 Misc.

o Record of alimony paid/received with Ex-spouse’s name and SSN

o Forms 1098 or other mortgage interest statements

o Real estate and personal property tax records

o Receipts for energy-saving home improvements

o All other 1098 series forms

o Cash amounts donated to houses of worship, schools, other charitable organizations

o Records of non-cash charitable donations

o Amounts of miles driven for charitable or medical purposes

o Amounts paid for healthcare insurance and to doctors, dentists, hospitals

Don't include expenses paid through a flexible spending account at work.

o Forms 1098-T from educational institutions

o Receipts that itemize qualified educational expenses

o Records of any scholarships or fellowships you received

o Form1098-E if you paid student loan interest

 Job Expenses & Tax Prep Fees

o Receipts for classroom expenses (for educators in grades K-12)

o Record of moving expenses not reimbursed by employer

o Amount paid for preparation of last year’s tax return

______________ Date: