Reference no: EM133656046
Interview Notes - Beringer
• Sheryl has two children, Courtney and Artis Johnson, who live with her full time. She has been divorced since May 3, 2015. She paid all the expenses and provided all of her children's support.
• Sheryl's mother, Monica Jesse, also lives with her full time. Sheryl provides over half of her support. Monica's only income is from Social Security and a small amount of bank interest. She spends her SSA benefits on her medical expenses and does not contribute to the household expenses.
• Sheryl's friend, Willie Cash, lost his home and moved in with her April 16th of the tax year. He does not have any income and is currently looking for work. Sheryl would like to claim Willie as a dependent.
• Last year, Sheryl itemized her deductions and received a state refund. Information from her last year return:
o State tax refund: $132 o Total State tax: $5,041
o Total itemized deductions: $19,426
o Prior year state tax withheld: $950
o Calculated sales tax not deducted on prior year return: $868
o Filing status for 2021 was Head of Household