VITA 2005

Practice Problems

1. Jose Andrea (born 1985) is a citizen of Colombia. Colombia issued his passport. Jose is temporarily in the US on an F-1 visa to study at the undergraduate level at L&C. Jose is single and has no dependents in the US. Jose had no income and filed no returns for 2003; this is his first time filing. He came to the US on January 4, 2003 and has been here ever since. Jose received $4,500 in wages in 2004 for working in the Watzek Library. Additionally, he received an L&C scholarship in the amount of $7,000, which was less than his tuition, books, and fees. He also received a $2,500 cash scholarship grant from a source in Colombia, which he used to pay for clothes and food. Jose has a W-2 showing the wage amount and indicating $600 withheld for federal income tax purposes and $275 withheld for State of Oregon income taxes. His permanent address is 45 Calle Garcia, Bogota, Colombia. His local address is Lewis & Clark College, Campus Box 9876. His SSN is 123-45-6789. His passport number is 9998432. His phone number is (503) 768-5555. Fill out Jose's federal and Oregon tax forms for 2004.

2. Zhao Chang (born 1975) is a graduate student. He is a citizen of China, which issued his passport, and is in the US on an F-1 visa. Zhao has his wife and son with him in Portland. Zhao received pay for on-campus work from L&C in 2004 in the amount of $10,500, which is represented by a W-2 form. He received research pay in the same amount in 2003, and he filed tax returns for that year. He received no tax refund of any kind during 2004. His only other income is $108 in interest on an account he maintains at US Bank. Zhao lives at 1012 SW Montgomery St. Portland, OR 97201. His phone number is (503) 768-6671. His SSN is 124-35-6987. His passport number is 4321654. He resides at 10 West Chongwenmen St., Bejing, PRC. Mr. Chang had $500 in Oregon income tax and $1,500 of federal income tax withheld from his assistantship. Mr. Chang first came to this country on February 1, 2002; he returned to China from December 22, 2002 to January 8, 2003, and from June 3, 2004 to August 30, 2004. Fill out Zhao's federal and Oregon tax forms for 2004.