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[" Form",1040,null,"Department of the Treasury––Internal Revenue Service    (99)",null,null,null,null,null,null,null,null,null,null,null,2014,null,null,null,null,41639]
[null,null,null,"U.S. Individual Income Tax Return",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OMB No. 1545-0074",null,null,null,"Do not write or staple in this space"]
[null,"For the year Jan. 1--Dec. 31, 2014, or other tax year beginning",null,null,null,null,null,null,null,null,null,null,null,null,null,null,", ending",null,null,null,null,null,null,"See separate instructions."]
[null,"Your first name and initial",null,null,null,null,null,null,"   Last name",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Your social security number"]
["JOHN A.",null,null,null,null,null,null,null,"DOE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,111111111]
[null,"If joint return, spouse's name & initial",null,null,null,null,null,null,"   Last name",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Spouse's social security number"]
["JANE B.",null,null,null,null,null,null,null,"DOE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,222222222]
[null,"Home address (number and street). If you have a P.O. box, see instructions.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"  Apt. no.",null,null,null,null,"Make sure the SSN(s) above\nand on line 6c are correct."]
["123 STATE ST.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"14"]
[null,"City, town or post office, state, and ZIP code. If you have a foreign address, also complete spaces below (see instructions).",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Presidential Election Campaign"]
["PROVO, UT, 84606",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Check here if you, or your spouse if filing\njointly, want $3 to go to this fund. Checking\na box below will not change your tax or "]
[null,"Foreign country name",null,null,null,null,null,null,null,null,null,null,"Foreign province/state/county",null,null,null,null,null,"Foreign postal code"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"refund.",null,null,null," You",null,null," Spouse"]
[]
[]
["Filing Status",null,1,null,"Single",null,null,null,null,null,null,"CHECK ONE BOX  ( Use 'X' )",null,null,null,null,null,null,4,null,"Head of household (with qualifying person). (See instructions.) If"]
[]
[null,null,2,"X","Married filing joint return (even if only one had income)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"the qualifying person is a child but not your dependent, enter"]
[]
["Check only one",null,3,null,"Married filing separate return.  Enter spouse's SSN above",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"this child’s name here."]
["box.",null,null,null,"and full name here.",null,null,null,null,null,null,null,null,null,null,null,null,null,5,null,"Qualifying widow(er) with dependent child"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Boxes checked\non 6a and 6b."]
[null,null,"6a","X"," Yourself. ",null,"If someone can claim you as a dependent, do not check box 6a .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"COUNTIF(D24:D26,\"X\")","v":2}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," ","No. of children \non 6c who:"]
[" Exemptions",null,"b","X"," Spouse .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," ",null,null,null,null,null,{"$f":"COUNTIF(X30:X33,\"X\")","v":1}]
[null,null,"c","  Dependents:",null,null,null,null,null,null,null,null,null,"(2) Dependent's",null,null,null,null,"      (3) Dependent's",null,null,"(4) üif child under age 17",null,null,null,null,"• lived with you"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"social security",null,null,null,null,"     relationship to",null,null,"qualifying for child tax credit",null,null,null,null,"• did not live with"]
["If more than four",null,null,"(1) First name",null,null,"Last name",null,null,null,null,null,null,"number",null,null,null,null,"    you",null,null,null,null," (See instructions.)",null,null,"you due to divorce\nor separation \n(see instructions)"]
["dependents, see",null,null,"JAMES C. DOE",null,null,null,null,null,null,null,null,null,333333333,null,null,null,"Son",null,null,null,null,null,"X",null,0,null,null,null,null,null,0]
["instructions and",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
["check here.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,"Dependents on 6c\nnot entered above",null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[]
[null,null,"d",null,"Total number of exemptions claimed  .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",null,0,"Add numbers on lines above",null,null,null,null,{"$f":"SUM(AF24,AF26)","v":3}]
["Income",null,7,null,"Wages, salaries, tips, etc. Attach Form(s) W-2",null,null,null,null,null,null,null,null,null,"  .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   . ",null,null,null,null,null,null,null,null,null,null,7,{"$f":"Statements!E8","v":15927}]
[null,null,8,"a","Taxable interest.  Attach Schedule B if required.   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"8a",{"$f":"'Sch. B'!H31","v":1000}]
["Attach Form(s)",null,null,"b","Tax-exempt interest.  Do not include on line 8a",null,null,null,null,null,null,null,null,null,null,null,null,".   .   .   .   .   .   .   .   . ","8b",{"$f":"SUM('1099-Ints'!E28:XFD28)","v":0}]
["W-2 here. Also",null,9,"a","Ordinary dividends.  Attach Schedule B if required.   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"9a"]
["attach Forms",null,null,"b","Qualified dividends",null,null,null,null,null,null,null,null,null,null,null,null,".   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .","9b"]
["W-2G and",null,10,null,"Taxable refunds, credits, or offsets of state and local income taxes   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10,""]
["1099-R if tax",null,11,null,"Alimony received .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,11]
["was withheld.",null,12,null,"Business income or (loss).  Attach Schedule C or C-EZ.   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .",null,null,123456789,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,12]
[null,null,13,null,"Capital gain or (loss). Attach Schedule D if required. If not required, check here.",null,null,12345,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",null,null,13]
["If you did not",null,14,null,"Other gains or (losses).  Attach Form 4797.   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,14]
["get a W-2,",null,15,"a","IRA distributions",null,null,null,null,null,null,null,"15a",null,null,null,null,null,"b  ","Taxable amount .   .   .   .   .   .   .",null,null,null,null,null,"15b"]
["see page 20.",null,16,"a","Pensions and annuities",null,null,null,null,null,null,null,"16a",null,null,null,null,null,"b  ","Taxable amount .   .   .   .   .   .   .",null,null,null,null,null,"16b"]
[null,null,17,null,"Rental real estate, royalties, partnerships, S corporations, trusts, etc.     Attach Schedule E.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,17]
[null,null,18,null,"Farm income or (loss).  Attach Schedule F.   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,18]
[null,null,19,null,"Unemployment compensation .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,19]
[null,null,20,"a","Social security benefits",null,null,null,null,"",null,null,"20a",null,null,null,null,null,"b  ","Taxable amount .   .   .   .   .   .   .",null,null,null,null,null,"20b"]
[null,null,21,null,"Other income.  List type and amount.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,21]
[null,null,22,null,"Combine the amounts in the far right column for lines 7 through 21.",null,null,null,null,null,null,null,null,null,null,null,null,null," This is your total income       ",null,null,null,null,null,null,22,{"$f":"SUM(AA36:AE52)","v":16927}]
[null,null,23,null,"Educator expenses  .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .",null,null,null,null,null,null,null,null,null,null,null,null,null,23]
["Adjusted",null,24,null,"Certain business expenses of reservists, performing artists, and \nfee-basis government officials. Attach Form 2106 or 2106-EZ",null,null,null,null,null,null,null,null,null,null,null,null,null,24]
["Gross",null,25,null,"Health savings account deduction.  Attach Form 8889  .   .   .   .   .   .   .   .   .   .",null,null,null,null,null,null,null,null,null,null,null,null,null,25]
["Income",null,26,null,"Moving expenses. Attach Form 3903 .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .",null,null,null,null,null,null,null,null,null,null,null,null,null,26]
[null,null,27,null,"Deductible part of self-employment tax. Attach Schedule SE  .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .",null,null,null,null,null,null,null,null,null,null,null,null,null,27]
[null,null,28,null,"Self-employed SEP, SIMPLE, and qualified plans  .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .",null,null,null,null,null,null,null,null,null,null,null,null,null,28]
[null,null,29,null,"Self-employed health insurance deduction",null,null,null,null,null,null,null,null,null,null,null,null,"  .   .   .   .   .   .   .   .   .   .   .   . ",29]
[null,null,30,null,"Penalty on early withdrawal of savings  .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .",null,null,null,null,null,null,null,null,null,null,null,null,null,30]
[null,null,31,"a","Alimony paid",null,null,null,null,null,null,null,"b Recipient's SSN 4",null,null,null,null,null,"31a"]
[null,null,32,null,"IRA deduction",null,null,null,null,null,null,null,null,null,null,null,null,".   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   . ",32,null,null,null,null,null,null,null,""]
[null,null,33,null,"Student loan interest deduction",null,null,null,null,null,".   .   .   .   .   .   .   .   .   .   .   .   . ",null,null,null,null,null,null,null,33,null,null,null,null,null,null,null,""]
[null,null,34,null,"Tuition and fees. Attach Form 8917",null,null,null,null,null,null,null,null,null,null,null,null,"   .   .   .   .   .   .   .   .   .   .   .   .   .   . ",34,null,null,null,null,null,null,null,""]
[null,null,35,null,"Domestic production activities deduction.  Attach Form 8903",null,null,null,null,null,null,null,null,null,null,null,null,null,35,null,null,null,null,null,null,null,""]
[null,null,36,null,"Add lines  23  through 35.",null,null,null,null,null,null,null,null,null,null,null,".   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   . ",null,null,null,null,null,null,null,null,36,{"$f":"SUM(U54:X66)","v":0}]
[null,null,37,null,"Subtract line 36 from line 22.",null,null,null,null,null,null,null,null,"This is your adjusted gross income.",null,null,null,null,null,null,null,null,null,"   .   .   .   .   .",null,37,{"$f":"AA53-AA67","v":16927}]
["For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Cat. No. 11320B",null,null,null,null,null,null,"Form 1040",null,-2014]

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["Form 1040  (2014)",null,null,null,null,null,null,null,null,null,null,null,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Page  2"]
["  Tax and",null,38,null,"Amount from line 37 (adjusted gross income)",null,null,null,null,null,null,null,null,null,null,null,null,0,0,null,0,null,null,0,null,38,{"$f":"'1040 Page 1'!AA68:AE68","v":16927}]
["  Credits",null,39,"a","Check",null,""," You were born before",null,null,null,null,{"$f":"\"January 2, 1950\"","v":"January 2, 1950"},null,null,null,null,null,"Blind.   Total boxes",null,null,null,null,{"$f":"COUNTIF(R3:R4,\"X\")","v":0},null,null,"You MUST indicate"]
["Standard",null,null,null,"if:",null,"","  Spouse was born before",null,null,null,null,null,{"$f":"\"January 2, 1950\"","v":"January 2, 1950"},null,null,null,null,"Blind.   checked ",null,null,null,"39a",null,null,null,"your filing status"]
[null,null,null,"b","If your spouse itemizes on a separate return or you were a dual-status alien, check here",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"in lines 1-5."]
["•","People who check any box on line 39a or 39b or who can be claimed as a dependent, see instructions.",{"$f":"C3+1","v":40},null,"Itemized deductions (from Schedule A) or your standard deduction (see left margin)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,".   .   .   .   .  ","40",{"$f":"IF('1040 Page 1'!D16=\"X\",Deductions_Exemptions!C4,IF('1040 Page 1'!D18=\"X\",Deductions_Exemptions!C6,IF('1040 Page 1'!D20=\"X\",Deductions_Exemptions!C7,IF('1040 Page 1'!T16=\"X\",Deductions_Exemptions!C5,0))))","v":12400}]
[null,null,41,null,"Subtract line 40 from line 38",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,".   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .  ",41,{"$f":"AA2-AA6","v":4527}]
[null,null,42,null,"Exemptions.",null,"If line 38 is $150,000 or less, multiply $3,950 by number on line 6d. Otherwise, see instructions.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,42,{"$f":"'1040 Page 1'!AF35*Deductions_Exemptions!C10","v":11850}]
[null,null,43,null,"Taxable income.",null,null," Subtract line 42 from line 41. If line 42 is more than line 41, enter -0-",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,".   .   .   .   .   .  ",43,{"$f":"IF(AA8>AA7,0,AA7-AA8)","v":0}]
[null,null,44,null,"Tax (see instructions). Check if any tax is from: a",null,null,null,null,null,null,null,null,"Form(s) 8814      b",null,null,null,null,"Form 4972  c",null,null,null,null,null,null,44,0]
[null,null,45,null,"Alternative minimum tax (see instructions).  Attach Form 6251",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,".   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .  ",45,""]
["•","All others:",46,null,"Add lines 44 and 45",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,".   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .  ",46,{"$f":"AA10","v":0}]
[null,"Single or Married filing separately,",47,null,"Foreign tax credit.  Attach Form 1116 if required",null,null,null,null,null,null,null,null,null,null,null,null," .   .   .   .   .   .   .   .",47]
[null,null,48,null,"Credit for child and dependent care expenses.  Attach Form 2441 .   .   .",null,null,null,null,null,null,null,null,null,null,null,null," .  ",48]
[null,6100,49,null,"Education credits from Form 8863, line 19",null,null,null,null,null,null,null,null,null,null,null,null," .   .   .   .   .   .   .   .   .   .  ",49,{"$f":"'8863, pg 1'!J47","v":0}]
[null,"Married filing jointly or qualifying widow(er)",50,null,"Retirement savings contributions credit.  Attach Form 8880. ",null,null,null,null,null,null,null,null,null,null,null,null," .   .   .  ",50,null,null,null,null,null,null,null,""]
[null,null,51,null,"Child tax credit. Attach Schedule 8812, if required",null,null,null,null,null,null,null,null,null,null,null,null,".   .   .   .   .   .   .   .   .   .   .   .  ",51,{"$f":"COUNTIF('1040 Page 1'!X30:X33,\"X\")*2000","v":2000},null,null,null,null,null,null,""]
[null,12200,52,null,"Residential energy credits.  Attach Form 5695",null,null,null,null,null,null,null,null,null,null,null,null,".   .   .   .   .   .   .   .   .   .  ",52,null,null,null,null,null,null,null,""]
[null,"Head of household",53,null,"Other credits from Form:a",null,null,null,null,null,"3800        b",null,null,"8801   c",null,null,null,null,53]
[null,null,54,null,"Add lines 47 through 53.",null,null,null,null,null,null,null,"These are your  total credits   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .",null,null,null,null,null,null,null,null,null,null,null,null,54,{"$f":"SUM(U13:X19)","v":0}]
[null,8950,55,null,"Subtract line 54 from line 46. If line 54 is more than line 46, enter -0 -",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"  .   .   .   .   .   .   .   .   .   .   .   .",null,55,{"$f":"IF(AA20>AA12,0,AA12-AA20)","v":0}]
[null,null,56,null,"Self-employment tax.  Attach Schedule SE   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,56]
[null,"Other",57,null,"Unreported social security and Medicare tax from Form: ",null,null,null,null,null,null,null,null,null,null,null,"a",null,"4137","b",null,"8919",null,null,null,57]
[null,"Taxes",58,null,"Additional tax on IRAs, other qualified retirement plans, etc. Attach Form 5329 if required .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,58]
[null,null,59,"a","Household employment taxes from Schedule H",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"59a"]
[null,null,null,"b","First-time homebuyer credit repayment. Attach Form 5405 if required",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"b"]
[null,null,60,null,"Taxes from: a",null,"","Form 8959 b",null,null,"","Form 8960 c",null,"Instructions; enter code(s)",null,null,null,null,null,null,null,null,null,null,null,"60"]
[null,null,61,null,"Add lines 55 through 60.",null,null,null,null,"This is your  total tax",null,null,null,null,null,null,null,null,null,null,null,null,null,null," .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .     ",61,{"$f":"IF(AA20>AA12,0,AA12-AA20)","v":0}]
[null,"Payments",62,null,"Federal income tax withheld from Forms W-2 and 1099",null,null,null,null,null,null,null,null,null,null,null,null," .   .   .   .   .   .  ",62,1140]
[null,null,63,null,"2013 estimated tax payments & amount applied from 2012 return",null,null,null,null,null,null,null,null,null,null,null,null,null,63]
[null,"If you have a",64,null,"Earned income credit (EIC)",null,null,null,null,null,null,null,null,null,null,null,null,null,"64a"]
[null,"qualifying",null,null,"Nontaxable combat pay election",null,null,null,null,null,null,".   .   .   .  ","64b"]
[null,"child, attach",65,null,"Additional child tax credit.  Attach form 8812.",null,null,null,null,null,null,null,null,null,null,null,null,null,65]
[null,"Schedule EIC.",66,null,"American opportunity credit from Form 8863, line 8",null,null,null,null,null,null,null,null,null,null,null,null,"  .   .   .   .   .   .   .  ",66,{"$f":"'8863, pg 1'!J25","v":1836.3000000000002}]
[null,null,67,null,"Reserved",null,null,null,null,null,null,null,null,null,null,null,null," .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   ",67]
[null,null,68,null,"Amount paid with request for extension to file",null,null,null,null,null,null,null,null,null,null,null,null," .   .   .   .   .   .   .   .   .   .  ",68]
[null,null,69,null,"Excess social security and tier 1 RRTA tax withheld",null,null,null,null,null,null,null,null,null,null,null,null,"  .   .   .   .   .   .   .  ",69]
[null,null,70,null,"Credit for federal tax on fuels. Attach Form 4136",null,null,null,null,null,null,null,null,null,null,null,null,"  .   .   .   .   .   .   .   .  ",70]
[null,null,71,null,"Credits from Form: a",null,null,null,"2439   b",null,null,"Resvd c",null,"8885  d",null,null,null,null,71]
[null,null,72,null,"Add lines 62, 63, 64a, and 65 through 71.",null,null,null,null,null,null,null,null,"    These are your",null,null,null,"total payments",null,null,null,null,null," .   .   .   .   .   .   .  ",null,72,{"$f":"SUM(T29:X39)","v":2976.3}]
[null,"Refund",73,null,"If line 72 is more than line 61, subtract line 61 from line 72.",null,null,null,null,null,null,null,null,null,null,null,null,"This is the amount you overpaid",null,null,null,null,null,null,null,73,{"$f":"IF(AA40>AA28,ROUND(AA40-AA28,0),0)","v":2976}]
[null,"Direct deposit?",74,"a","Amount  of   line  73 you want",null,null,null,null,null,"refunded to you.",null,null,null,null,null,null,null,null,null,null,"If Form 8888 is attached, check here",null,null,null,"74a",{"$f":"AA41","v":2976}]
[null,"See",null,"b","Routing number",null,null,"123456789",null,null,null,null,null,null,null,null,null,"4c Type:","X","Checking",null,null,null,"Savings",null,null,""]
[null,"instructions.",null,"d","Account number",null,null,"654321",null,null,null,null,null,null,null,null,null,"",null,null,null,null,null,null,null,null,""]
[null,null,75,null,"Amount of line 73 you want",null,null,null,null,null,null,null,null,null,null,null,null,"applied to your 2015 estimated tax   ",75,null,null,null,null,null,null,null,""]
[null,"Amount",76,null,"Amount you owe.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Subtract line 72 from line 61. For details on how to pay, see instructions.      ",null,76,{"$f":"IF(AA40<AA28,ROUND(AA28-AA40,0),0)","v":0}]
[null,"You Owe",77,null,"Estimated tax penalty (see instructions)",null,null,null,null,null,null,null,null,null,null,null,null,"  .   .   .   .   .   .   .   .   .   .",77]
[null,"Third Party","Do you want to allow another person to discuss this return with the IRS (see instructions)?",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Yes.  Complete below.",null,null,null,null,null,"X","  No"]
[null,"Designee","Designee's name",null,null,null,null,null,null,null,null,null,"Phone\nno.",null,null,null,null,null,null,null,null,null,null,null,"Personal Identification no.(PIN)"]
[null,"Sign","Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and belief,"]
[null,"Here","they are true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge."]
[null,"Joint return?","Your signature",null,null,null,null,null,null,null,null,null,null,"Date",null,null,null,"Your occupation",null,null,null,null,null,null,"Daytime phone number"]
[null,"See instructions.",null,null,null,null,null,null,null,null,null,null,null,{"$f":"TODAY()","v":"2014-12-11"},null,null,null,"JANITOR",null,null,null,null,null,null,8011234567]
[null,"Keep a copy","Spouse’s signature. If a joint return, both must sign.",null,null,null,null,null,null,null,null,null,null,"Date",null,null,null,"Spouse's occupation",null,null,null,null,null,null,"If the IRS sent you an Identity Protection PIN,"]
[null,"for your records.",null,null,null,null,null,null,null,null,null,null,null,{"$f":"TODAY()","v":"2014-12-11"},null,null,null,"TEACHING ASSISTANT",null,null,null,null,null,null,"enter it here."]
[null,"Paid","Print/Type preparer’s name",null,null,null,null,null,null,"Preparer’s signature",null,null,null,null,null,null,null,null,null,null,"Date",null,null,null,"Check ",null,null,"if","PTIN"]
[null,"Preparer's",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"   self-employed"]
[null,"Use Only","Firm’s name",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Firm's EIN"]
[null,null,"Firm’s address",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Phone no."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Form 1040",null,-2014]

{"sheet":"Sch. B","index":2,"n_rows":72,"n_cols":21,"rows_kept":72,"cut":false,"hidden":false,"merged":[[53,7,53,13],[55,8,56,10],[55,11,56,13],[67,3,67,7],[68,1,69,1],[49,2,49,5],[49,7,49,13],[50,2,50,5],[50,7,50,13],[51,2,51,5],[51,7,51,13],[46,2,46,5],[46,7,46,13],[47,2,47,5],[47,7,47,13],[48,2,48,5],[48,7,48,13],[43,2,43,5],[43,7,43,13],[44,2,44,5],[44,7,44,13],[45,2,45,5],[45,7,45,13],[40,2,40,5],[40,7,40,13],[41,2,41,5],[41,7,41,13],[42,2,42,5],[42,7,42,13],[37,2,37,5],[37,7,37,13],[38,2,38,5],[38,7,38,13],[39,2,39,5],[39,7,39,13],[34,2,34,5],[34,7,34,13],[35,2,35,5],[35,7,35,13],[36,2,36,5],[36,7,36,13],[33,2,33,5],[33,7,33,13],[23,7,23,13],[24,2,24,5],[24,7,24,13],[25,2,25,5],[25,7,25,13],[26,7,26,13],[28,7,28,13],[30,7,30,13],[31,7,31,13],[32,3,32,5],[32,7,32,13],[19,0,30,0],[19,2,19,5],[19,7,19,13],[20,2,20,5],[20,7,20,13],[21,2,21,5],[21,7,21,13],[22,2,22,5],[22,7,22,13],[23,2,23,5],[16,2,16,5],[16,7,16,13],[17,2,17,5],[17,7,17,13],[18,2,18,5],[18,7,18,13],[13,2,13,5],[13,7,13,13],[14,2,14,5],[14,7,14,13],[15,2,15,5],[15,7,15,13],[9,7,9,13],[10,7,10,13],[11,2,11,5],[11,7,11,13],[12,2,12,5],[12,7,12,13],[8,7,8,13],[1,7,1,13],[2,7,3,13],[4,2,4,6],[6,6,6,13],[7,6,7,13],[7,0,7,5]]}
[]
["SCHEDULE B",null,null,null,null,null,null,"OMB No. 1545-0074"]
["(Form 1040A or 1040)",null,null,"Interest and Ordinary Dividends",null,null,null,{"$f":"2014","v":2014}]
["Department of the Treasury",null,null,"      4 Attach to Form 1040A or 1040."]
["Internal Revenue Service (99)",null," 4 Information about Schedule B (Form 1040A or 1040) and its instructions is at www.irs.gov/scheduleb.",null,null,null,null,"   Attachment"]
[null,null,null,null,null,null,null,"   Sequence No. 08"]
["Name(s) shown on return",null,null,null,null,null,"Your social security number"]
[{"$f":"IFERROR('1040 Page 1'!A5 & \" \" & '1040 Page 1'!I5,\"\")","v":"JOHN A. DOE"},null,null,null,null,null,{"$f":"IFERROR('1040 Page 1'!X5,\"XXX-XX-XXXX\")","v":111111111}]
["Part I",1,"List name of payer. If any interest is from a seller-financed mortgage and the",null,null,null,null,"Amount",null,null,null,null,null,null,null,null,null,null,null,null,"`"]
["Interest",null,"buyer used the property as a personal residence, see instructions on back and list"]
[null,null,"this interest first. Also, show that buyer’s social security number and address"]
["(See instructions",null,{"$f":"IF(VLOOKUP(\"Payer's name\",'1099-Ints'!A1:AD25,2,FALSE)=\"\",\"\",VLOOKUP(\"Payer's name\",'1099-Ints'!A1:AD25,2,FALSE))","v":"Wells Fargo"},null,null,null,null,{"$f":"IFERROR(IF(VLOOKUP(\"1 Interest income\",'1099-Ints'!A1:AD25,2,FALSE)=\"\",\"\",VLOOKUP(\"1 Interest income\",'1099-Ints'!A1:AD25,2,FALSE))*1,\"\")","v":1000}]
["on back and the",null,{"$f":"IF(VLOOKUP(\"Payer's name\",'1099-Ints'!A1:AD25,3,FALSE)=\"\",\"\",VLOOKUP(\"Payer's name\",'1099-Ints'!A1:AD25,3,FALSE))","v":""},null,null,null,null,{"$f":"IFERROR(IF(VLOOKUP(\"1 Interest income\",'1099-Ints'!A1:AD25,3,FALSE)=\"\",\"\",VLOOKUP(\"1 Interest income\",'1099-Ints'!A1:AD25,3,FALSE))*1,\"\")","v":""}]
["instructions for",null,{"$f":"IF(VLOOKUP(\"Payer's name\",'1099-Ints'!A1:AD25,4,FALSE)=\"\",\"\",VLOOKUP(\"Payer's name\",'1099-Ints'!A1:AD25,4,FALSE))","v":""},null,null,null,null,{"$f":"IFERROR(IF(VLOOKUP(\"1 Interest income\",'1099-Ints'!A1:AD25,4,FALSE)=\"\",\"\",VLOOKUP(\"1 Interest income\",'1099-Ints'!A1:AD25,4,FALSE))*1,\"\")","v":""}]
["Form 1040A, or",null,{"$f":"IF(VLOOKUP(\"Payer's name\",'1099-Ints'!A1:AD25,5,FALSE)=\"\",\"\",VLOOKUP(\"Payer's name\",'1099-Ints'!A1:AD25,5,FALSE))","v":""},null,null,null,null,{"$f":"IFERROR(IF(VLOOKUP(\"1 Interest income\",'1099-Ints'!A1:AD25,5,FALSE)=\"\",\"\",VLOOKUP(\"1 Interest income\",'1099-Ints'!A1:AD25,5,FALSE))*1,\"\")","v":""}]
["Form 1040,",null,{"$f":"IF(VLOOKUP(\"Payer's name\",'1099-Ints'!A1:AD25,6,FALSE)=\"\",\"\",VLOOKUP(\"Payer's name\",'1099-Ints'!A1:AD25,6,FALSE))","v":""},null,null,null,null,{"$f":"IFERROR(IF(VLOOKUP(\"1 Interest income\",'1099-Ints'!A1:AD25,6,FALSE)=\"\",\"\",VLOOKUP(\"1 Interest income\",'1099-Ints'!A1:AD25,6,FALSE))*1,\"\")","v":""}]
["line 8a.)",null,{"$f":"IF(VLOOKUP(\"Payer's name\",'1099-Ints'!A1:AD25,7,FALSE)=\"\",\"\",VLOOKUP(\"Payer's name\",'1099-Ints'!A1:AD25,7,FALSE))","v":""},null,null,null,null,{"$f":"IFERROR(IF(VLOOKUP(\"1 Interest income\",'1099-Ints'!A1:AD25,7,FALSE)=\"\",\"\",VLOOKUP(\"1 Interest income\",'1099-Ints'!A1:AD25,7,FALSE))*1,\"\")","v":""}]
[null,null,{"$f":"IF(VLOOKUP(\"Payer's name\",'1099-Ints'!A1:AD25,8,FALSE)=\"\",\"\",VLOOKUP(\"Payer's name\",'1099-Ints'!A1:AD25,8,FALSE))","v":""},null,null,null,null,{"$f":"IFERROR(IF(VLOOKUP(\"1 Interest income\",'1099-Ints'!A1:AD25,8,FALSE)=\"\",\"\",VLOOKUP(\"1 Interest income\",'1099-Ints'!A1:AD25,8,FALSE))*1,\"\")","v":""}]
["Note: If you",null,{"$f":"IF(VLOOKUP(\"Payer's name\",'1099-Ints'!A1:AD25,9,FALSE)=\"\",\"\",VLOOKUP(\"Payer's name\",'1099-Ints'!A1:AD25,9,FALSE))","v":""},null,null,null,null,{"$f":"IFERROR(IF(VLOOKUP(\"1 Interest income\",'1099-Ints'!A1:AD25,9,FALSE)=\"\",\"\",VLOOKUP(\"1 Interest income\",'1099-Ints'!A1:AD25,9,FALSE))*1,\"\")","v":""}]
["received a Form 1099-INT, Form 1099-OID, or substitute\nstatement from a brokerage firm, \nlist the firm’s \nname as the \npayer and enter \nthe total interest shown on that \nform.",null,{"$f":"IF(VLOOKUP(\"Payer's name\",'1099-Ints'!A1:AD25,10,FALSE)=\"\",\"\",VLOOKUP(\"Payer's name\",'1099-Ints'!A1:AD25,10,FALSE))","v":""},null,null,null,null,{"$f":"IFERROR(IF(VLOOKUP(\"1 Interest income\",'1099-Ints'!A1:AD25,10,FALSE)=\"\",\"\",VLOOKUP(\"1 Interest income\",'1099-Ints'!A1:AD25,10,FALSE))*1,\"\")","v":""}]
[null,null,{"$f":"IF(VLOOKUP(\"Payer's name\",'1099-Ints'!A1:AD25,11,FALSE)=\"\",\"\",VLOOKUP(\"Payer's name\",'1099-Ints'!A1:AD25,11,FALSE))","v":""},null,null,null,null,{"$f":"IFERROR(IF(VLOOKUP(\"1 Interest income\",'1099-Ints'!A1:AD25,11,FALSE)=\"\",\"\",VLOOKUP(\"1 Interest income\",'1099-Ints'!A1:AD25,11,FALSE))*1,\"\")","v":""}]
[null,null,{"$f":"IF(VLOOKUP(\"Payer's name\",'1099-Ints'!A1:AD25,12,FALSE)=\"\",\"\",VLOOKUP(\"Payer's name\",'1099-Ints'!A1:AD25,12,FALSE))","v":""},null,null,null,null,{"$f":"IFERROR(IF(VLOOKUP(\"1 Interest income\",'1099-Ints'!A1:AD25,12,FALSE)=\"\",\"\",VLOOKUP(\"1 Interest income\",'1099-Ints'!A1:AD25,12,FALSE))*1,\"\")","v":""}]
[null,null,{"$f":"IF(VLOOKUP(\"Payer's name\",'1099-Ints'!A1:AD25,13,FALSE)=\"\",\"\",VLOOKUP(\"Payer's name\",'1099-Ints'!A1:AD25,13,FALSE))","v":""},null,null,null,null,{"$f":"IFERROR(IF(VLOOKUP(\"1 Interest income\",'1099-Ints'!A1:AD25,13,FALSE)=\"\",\"\",VLOOKUP(\"1 Interest income\",'1099-Ints'!A1:AD25,13,FALSE))*1,\"\")","v":""}]
[null,null,{"$f":"IF(VLOOKUP(\"Payer's name\",'1099-Ints'!A1:AD25,14,FALSE)=\"\",\"\",VLOOKUP(\"Payer's name\",'1099-Ints'!A1:AD25,14,FALSE))","v":""},null,null,null,null,{"$f":"IFERROR(IF(VLOOKUP(\"1 Interest income\",'1099-Ints'!A1:AD25,14,FALSE)=\"\",\"\",VLOOKUP(\"1 Interest income\",'1099-Ints'!A1:AD25,14,FALSE))*1,\"\")","v":""}]
[null,null,{"$f":"IF(VLOOKUP(\"Payer's name\",'1099-Ints'!A1:AD25,15,FALSE)=\"\",\"\",VLOOKUP(\"Payer's name\",'1099-Ints'!A1:AD25,15,FALSE))","v":""},null,null,null,null,{"$f":"IFERROR(IF(VLOOKUP(\"1 Interest income\",'1099-Ints'!A1:AD25,15,FALSE)=\"\",\"\",VLOOKUP(\"1 Interest income\",'1099-Ints'!A1:AD25,15,FALSE))*1,\"\")","v":""}]
[null,null,{"$f":"IF(VLOOKUP(\"Payer's name\",'1099-Ints'!A1:AD25,16,FALSE)=\"\",\"\",VLOOKUP(\"Payer's name\",'1099-Ints'!A1:AD25,16,FALSE))","v":""},null,null,null,null,{"$f":"IFERROR(IF(VLOOKUP(\"1 Interest income\",'1099-Ints'!A1:AD25,16,FALSE)=\"\",\"\",VLOOKUP(\"1 Interest income\",'1099-Ints'!A1:AD25,16,FALSE))*1,\"\")","v":""}]
[null,2,"Add the amounts on line 1   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .",null,null,null,null,{"$f":"SUM(H12:N26)","v":1000}]
[null,3,"Excludable interest on series EE and I U.S. savings bonds issued after 1989. "]
[null,null,"Attach Form 8815",null,null," .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   ."]
[null,4,"Subtract line 3 from line 2. Enter the result here and on Form 1040A, or Form"]
[null,null,"1040, line 8a",null,null," .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .       ",null,{"$f":"H27-H29","v":1000}]
[null,"Note:",{"$f":"\"If line 4 is over \"&TEXT(G32,\"$0,000\")&\", you must complete Part III.\"","v":"If line 4 is over $1,500, you must complete Part III."},null,null,{"$f":"IF(AND($H$31>$G$32,OR(AND(J60=\"\",M60=\"\"),AND(J65=\"\",M65=\"\"),AND(J70=\"\",M70=\"\"))),1,0)","v":0},1500,"Amount"]
["Part II",5,"List name of payer"]
["Ordinary"]
["Dividends"]
[]
["(See instructions"]
["on back and the"]
["instructions for"]
["Form 1040A, or"]
["Form 1040, line 9a.)"]
[]
["Note: If you"]
["received a Form"]
["1099-DIV or"]
["substitute"]
["statement from"]
["a brokerage firm,"]
["list the firm's"]
["name as the"]
["payer and enter"]
["the ordinary"]
["dividends shown",6,"Add the amounts on line 5. Enter the total here and on Form 1040A, or Form"]
["on that form.",null,"1040, line 9a",null,null," .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .       "]
[null,"Note:",{"$f":"\"If line 6 is over \"&TEXT(G32,\"$0,000\")&\", you must complete Part III.\"","v":"If line 6 is over $1,500, you must complete Part III."},null,null,{"$f":"IF(AND($H$54>$G$32,OR(AND(J60=\"\",M60=\"\"),AND(J65=\"\",M65=\"\"),AND(J70=\"\",M70=\"\"))),1,0)","v":0}]
[null,{"$f":"\"You must complete this part if you (a) had over \"&TEXT(G32,\"$0,000\")&\" of interest or dividends; (b) had a foreign\"","v":"You must complete this part if you (a) had over $1,500 of interest or dividends; (b) had a foreign"},null,null,null,null,null,null,"Yes",null,null,"No"]
["Part III","account; or (c) received a distribution from, or were a grantor of, or a transferor to, a foreign trust."]
["Foreign","7a","At any time during 2013, did you have interest in or a signature or other authority over a financial"]
["Accounts",null,"account (such as a bank account, securities account, or brokerage account) located in a foreign"]
["and Trusts",null,"country? See instructions",null,null,null,null," .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   "]
[]
["(See",null,"If “Yes,” are you required to file FinCEN Form 114, Report of Foreign Bank and Financial"]
["instructions on",null,"Accounts (FBAR), formerly TD F 90-22.1, to report that financial interest or signature authority?"]
["back.)",null,"See FinCEN Form 114 and its instructions for filing requirements and exceptions to those"]
[null,null,"requirements",null,null,null,null," .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   "]
["instructions on"]
[null,"b","If you are required to file FinCEN Form 114, enter the name of the foreign country where the"]
[null,null,"financial account is located"]
[null,8,{"$f":"\"During \"&2014&\", did you receive a distribution from, or were you the grantor of, or transferor to, a\"","v":"During 2014, did you receive a distribution from, or were you the grantor of, or transferor to, a"}]
[null,null,"foreign trust?  If \"Yes,\" you may have to file Form 3520.  See instructions on back",null,null,null,null,".   .   .   .  "]
[]
["For Paperwork Reduction Act Notice, see your tax return instructions.",null,null,null,"Cat. No. 17146N",null,null,null,null,null,null,null,null,{"$f":"\"Schedule B (Form 1040 or Form 1040A)  \"&2014","v":"Schedule B (Form 1040 or Form 1040A)  2014"}]

{"sheet":"8863, pg 1","index":3,"n_rows":49,"n_cols":11,"rows_kept":49,"cut":false,"hidden":false,"merged":[[45,1,45,6],[45,9,45,12],[37,1,37,3],[38,1,38,3],[39,1,39,3],[40,1,40,3],[41,1,41,3],[42,1,42,3],[43,1,43,6],[44,1,44,6],[44,9,44,12],[39,4,40,4],[39,5,40,6],[39,7,40,7],[37,4,38,4],[37,5,38,6],[46,1,46,6],[46,8,47,8],[46,9,47,12],[46,13,47,13],[47,1,47,6],[37,7,38,7],[34,1,34,3],[34,4,36,4],[34,5,36,6],[34,7,36,7],[35,1,35,3],[36,1,36,3],[32,1,32,3],[32,4,33,4],[32,5,33,6],[32,7,33,7],[33,1,33,3],[28,9,29,12],[30,1,30,6],[30,9,30,12],[31,1,31,6],[31,9,31,12],[20,1,20,6],[20,8,22,8],[20,9,23,12],[28,13,29,13],[29,1,29,6],[24,1,24,6],[24,8,25,8],[24,9,25,12],[24,13,25,13],[25,1,25,6],[26,0,26,1],[26,2,26,13],[27,1,27,6],[27,9,27,12],[28,1,28,6],[28,8,29,8],[13,7,14,7],[14,1,14,3],[14,8,16,8],[15,1,15,3],[20,13,23,13],[21,1,21,6],[22,1,22,6],[23,1,23,6],[15,4,16,4],[15,5,16,6],[15,7,16,7],[16,1,16,3],[17,1,17,3],[18,1,18,6],[19,1,19,6],[19,9,19,12],[7,1,7,6],[7,9,7,12],[8,1,8,3],[8,5,9,6],[8,8,10,8],[9,1,9,3],[10,1,10,3],[10,4,12,4],[10,5,12,6],[10,7,12,7],[11,1,11,3],[11,8,13,8],[12,1,12,3],[13,1,13,3],[13,4,14,4],[13,5,14,6],[6,0,6,1],[0,0,2,1],[0,2,0,6],[0,10,0,13],[1,2,1,6],[2,2,2,6],[2,10,2,13],[3,0,3,6],[3,7,3,13],[4,0,4,6],[4,7,4,13],[5,2,5,13]]}
["Form   8863\nDepartment of the Treasury\nInternal Revenue Service   (99)",null,"Education Credits\n\n",null,null,null,null,null,null,null,"OMB No. 1545-0074"]
[null,null,"(American Opportunity and Lifetime Learning Credits)"]
[null,null,"▶ Information about Form 8863 and its separate instructions is at www.irs.gov/form8863.\n▶ Attach to Form 1040 or Form 1040A.",null,null,null,null,null,null,null,"2014\nAttachment\nSequence No. 50"]
["Name(s) shown on return",null,null,null,null,null,null,"Your social security number"]
[{"$f":"IFERROR('1040 Page 1'!A5 & \" \" & '1040 Page 1'!I5,\"\")","v":"JOHN A. DOE"},null,null,null,null,null,null,{"$f":"IFERROR('1040 Page 1'!X5,\"XXX-XX-XXXX\")","v":111111111}]
[null,null,"Complete a separate Part III on page 2 for each student for whom you are claiming either credit before you complete Parts I and II."]
["Part I",null,"Refundable American Opportunity Credit"]
[1,"After completing Part III for each student, enter the total of all amounts from all Parts III, line 30    .",null,null,null,null,null,null,1,{"$f":"'8863, pg 2 (1)'!X46+'8863, pg 2 (2)'!X46","v":4590.75}]
[2,"Enter:  $180,000  if  married  filing  jointly;  $90,000  if  single,  head  of ",null,null,null,{"$f":"IF('1040 Page 1'!D18=\"X\",180000,90000)","v":180000}]
[null,"household,  or qualifying widow(er)    .   .   .   .   .   .   .   .   .   .   .   .   .",null,null,2]
[3,"Enter the amount from Form 1040, line 38, or Form 1040A, line 22.  If you",null,null,3,{"$f":"'1040 Page 2'!AA2","v":16927}]
[null,"are filing Form 2555, 2555-EZ, or 4563, or you are excluding income from"]
[null,"Puerto Rico, see Pub. 970 for the amount to enter    .   .   .   .   .   .   .   ."]
[4,"Subtract line 3 from line 2. If zero or less, stop; you cannot take any",null,null,4,{"$f":"F9-F11","v":163073}]
[null,"education credit    .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   ."]
[5,"Enter: $20,000 if married filing jointly; $10,000 if single, head of household, ",null,null,5,{"$f":"IF('1040 Page 1'!D18=\"X\",20000,10000)","v":20000}]
[null,"or qualifying widow(er)     .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   ."]
[6,"If line 4 is:"]
[null,"• Equal to or more than line 5, enter 1.000 on line 6  .   .   .   .   .   .   .   .   .   .   .   ."]
[null,"• Less than line 5, divide line 4 by line 5. Enter the result as a decimal (rounded to          .    .   .   .",null,null,null,null,null,null,6,{"$f":"IF(F14>=F16,1,ROUND(F14/F16,3))","v":1}]
[null,"at least three places)    .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .",null,null,null,null,null,null,null,{"$f":"J8*J20","v":4590.75}]
[7,"Multiply line 1 by line 6. Caution: If you were under age 24 at the end of the year and meet\n"]
[null,"the conditions described in the instructions, you cannot take the refundable American opportunity "]
[null,"credit; skip line 8, enter the amount from line 7 on line 9, and check this box      .   .   .   .    ▶",null,null,null,null,null,null,7]
[8,"Refundable American opportunity credit. Multiply line 7 by 40% (.40). Enter the amount here ",null,null,null,null,null,null,8,{"$f":"J21*0.4","v":1836.3000000000002}]
[null,"and on Form 1040, line 66, or Form 1040A, line 40. Then go to line 9 below.   .   .   .   .   "]
["Part II",null,"Nonrefundable Education Credits"]
["9     Subtract line 8 from line 7. Enter here and on line 2 of the Credit Limit Worksheet (see instructions)\n10     After completing Part III for each student, enter the total of all amounts from all Parts III, line 31. If zero, skip lines 11 through 17, enter -0- on line 18, and go to line 19    .   .   .   .   .   .   .   .   .   .\n11     Enter the smaller of line 10 or $10,000    .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .\n12     Multiply line 11 by 20% (.20)    .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .","Subtract line 8 from line 7. Enter here and on line 2 of the Credit Limit Worksheet (see instructions)",null,null,null,null,null,null,9,{"$f":"J21-J25","v":2754.45}]
[10,"After completing Part III for each student, enter the total of all amounts from all Parts III, line 31. If ",null,null,null,null,null,null,10,{"$f":"'8863, pg 2 (1)'!X49+'8863, pg 2 (1)'!X49","v":0}]
[null,"zero, skip lines 11 through 17, enter -0- on line 18, and go to line 19    .   .   .   .   .   .   .   .   .   ."]
[11,"Enter the smaller of line 10 or $10,000    .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .",null,null,null,null,null,null,11,{"$f":"IF(J29<10000,J29,10000)","v":0}]
[12,"Multiply line 11 by 20% (.20)    .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .",null,null,null,null,null,null,12,{"$f":"J31*0.2","v":0}]
[13,"Enter:  $127,000  if  married  filing  jointly;  $63,000  if  single,  head  of ",null,null,13,{"$f":"IF('1040 Page 1'!D18=\"X\",127000,63000)","v":127000}]
[null,"household, or qualifying widow(er)     .   .   .   .   .   .   .   .   .   .   .   .   ."]
[14,"Enter the amount from Form 1040, line 38, or Form 1040A, line 22. If you",null,null,14,{"$f":"'1040 Page 2'!AA2","v":16927}]
[null,"are filing Form 2555, 2555-EZ, or 4563, or you are excluding income from "]
[null,"Puerto Rico, see Pub. 970 for the amount to enter    .   .   .   .   .   .   .   ."]
[15,"Subtract line 14 from line 13. If zero or less, skip lines 16 and 17, enter -0- ",null,null,15,{"$f":"IF(F33-F35<0,0,F33-F35)","v":110073}]
[null,"on line 18, and go to line 19      .   .   .   .   .   .   .   .   .   .   .   .   .   .   ."]
[16,"Enter: $20,000 if married filing jointly; $10,000 if single, head of household, ",null,null,16,{"$f":"IF('1040 Page 1'!D25=\"X\",20000,10000)","v":10000}]
[null,"or qualifying widow(er)     .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   ."]
[17," If line 15 is:"]
[null,"• Equal to or more than line 16, enter 1.000 on line 17 and go to line 18"]
[null,"• Less than line 16, divide line 15 by line 16. Enter the result as a decimal (rounded to at least three "]
[null,"places)  .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .",null,null,null,null,null,null,17,{"$f":"IF(F38>=F40,1000,ROUND(F38/F40,3))","v":1000}]
[18,"Multiply line 12 by line 17. Enter here and on line 1 of the Credit Limit Worksheet (see instructions)  ▶",null,null,null,null,null,null,18,{"$f":"J32*J45","v":0}]
[19,"Nonrefundable education credits. Enter the amount from line 7 of the Credit Limit Worksheet (see",null,null,null,null,null,null,19,{"$f":"IF(J46+J28<'1040 Page 2'!AA12, J46+J28, '1040 Page 2'!AA12)","v":0}]
[null,"instructions) here and on Form 1040, line 49, or Form 1040A, line 31   .   .   .   .   .   .   .   .   .   ."]
["For Paperwork Reduction Act Notice, see your tax return instructions.                                  Cat. No. 25379M                                         Form 8863 (2014)"]

{"sheet":"8863, pg 2 (1)","index":4,"n_rows":51,"n_cols":27,"rows_kept":51,"cut":false,"hidden":false,"merged":[[0,0,0,15],[0,23,0,25],[1,0,1,15],[1,19,1,26],[2,0,2,15],[2,16,2,18],[2,19,2,26],[11,1,11,8],[11,13,11,23],[3,2,3,26],[4,0,4,1],[4,2,4,26],[6,1,6,10],[6,13,6,26],[7,1,7,8],[7,13,7,24],[7,25,7,26],[8,1,8,10],[9,1,9,4],[9,13,9,26],[10,1,10,9],[10,13,10,26],[12,1,12,8],[13,1,13,3],[13,13,13,15],[14,2,14,3],[14,14,14,15],[12,12,12,29],[15,2,15,3],[15,14,15,15],[16,2,16,3],[16,14,16,15],[17,2,17,3],[17,14,17,15],[18,0,18,3],[18,12,18,26],[19,2,19,8],[19,14,19,23],[20,2,20,8],[20,14,20,23],[21,2,22,7],[21,14,22,22],[23,1,23,11],[24,1,24,11],[24,13,24,15],[24,18,24,25],[31,1,31,10],[25,1,25,11],[25,13,25,15],[26,1,26,10],[27,1,27,10],[28,1,28,10],[28,13,28,15],[28,18,28,26],[29,1,29,10],[29,13,29,15],[29,18,29,26],[30,1,30,10],[32,1,32,10],[32,13,32,15],[32,18,32,26],[33,13,33,15],[34,1,34,10],[34,18,34,26],[35,1,35,10],[35,13,35,15],[35,18,35,26],[36,1,36,10],[36,13,36,15],[36,18,36,26],[37,2,37,25],[38,2,38,25],[39,2,39,25],[40,2,40,25],[42,1,42,21],[42,23,42,26],[48,1,48,21],[48,22,49,22],[48,23,49,26],[49,1,49,21],[43,1,43,21],[43,23,43,26],[44,1,44,21],[44,23,44,26],[45,1,45,20],[45,22,46,22],[45,23,46,26],[46,1,46,21]]}
["Form 8863 (2014)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Page",null,null,2]
["Name(s) shown on return",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Your social security number"]
[{"$f":"IFERROR('1040 Page 1'!A5 & \" \" & '1040 Page 1'!I5,\"\")","v":"JOHN A. DOE"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IFERROR('1040 Page 1'!X5,\"XXX-XX-XXXX\")","v":111111111}]
[null,null,"Complete Part III for each student for whom you are claiming either the American opportunity credit or lifetime learning credit. Use additional copies of Page 2 as needed for each student."]
["Part III",null,"Student and Educational Institution Information"]
[null,null,"See instructions."]
[20,"Student name (as shown on page 1 of your tax return)",null,null,null,null,null,null,null,null,null,null,21,"Student social security number (as shown on page 1 of your tax return)"]
[null,{"$f":"IF(VLOOKUP(\"Student's name\",'1098-Ts'!A1:AM372,3, FALSE)=\"\", \"\",VLOOKUP(\"Student's name\",'1098-Ts'!A1:AM372,3, FALSE))","v":"JOHN A DOE"},null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(VLOOKUP(\"Student's SSN\",'1098-Ts'!A1:AM372,3, FALSE)=\"\",\"\",VLOOKUP(\"Student's SSN\",'1098-Ts'!A1:AM372,3, FALSE))","v":111111111}]
[22,"Educational institution information (see instructions)"]
[null,"a. Name of first educational institution (if any)",null,null,null,null,null,null,null,null,null,null,null,"b. Name of second educational institution (if any)"]
[null,{"$f":"IF(VLOOKUP(\"Filer's name\",'1098-Ts'!A1:AM372,3, FALSE)=\"\", \"\",VLOOKUP(\"Filer's name\",'1098-Ts'!A1:AM372,3, FALSE))","v":"BRIGHAM YOUNG UNIVERSITY"}]
[null,"(1)  Address. Number and street (or P.O. box). City, town or post office, state, and ZIP code. If a foreign address, see instructions.",null,null,null,null,null,null,null,null,null,null,null,"(1)  Address. Number and street (or P.O. box). City, town or post office, state, and ZIP code. If a foreign address, see instructions."]
[null,{"$f":"IF(VLOOKUP(\"1-Street Address\",'1098-Ts'!A1:AM372,3,FALSE)=\"\",\"\",VLOOKUP(\"1-Street Address\",'1098-Ts'!A1:AM372,3,FALSE)&\", \"&VLOOKUP(\"1-City or town\",'1098-Ts'!A1:AM372,3,FALSE)&\", \"&VLOOKUP(\"1-State/Province\",'1098-Ts'!A1:AM372,3,FALSE)&\", \"&VLOOKUP(\"1-ZIP/Postal code\",'1098-Ts'!A1:AM372,3,FALSE))","v":"123 UNIVERSITY PLACE, PROVO, UT, 84602"}]
[null,"(2)  Did the student receive Form 1098-T",null,null,null,null,null,null,null,null,null,null,null,"(2)  Did the student receive Form 1098-T"]
[null,null,"from this institution for 2013?",null,{"$f":"IF(B8=\"\",\"\",\"X\")","v":"X"},null,"Yes",null,null,null,"No",null,null,null,"from this institution for 2013?",null,null,null,null,null,null,"Yes",null,null,null,"No"]
[null,"(3)  \n\n2 filled in and Box 7 checked?","Did the student receive Form 1098-T",null,null,null,null,null,null,null,null,null,null,"(3)  \n\n2 filled in and Box 7 checked?","Did the student receive Form 1098-T"]
[null,null,"from this institution for 2013 with Box",null,{"$f":"IF(B8=\"\",\"\",\"X\")","v":"X"},null,"Yes",null,null,null,"No",null,null,null,"from this institution for 2013 with Box",null,null,null,null,null,null,"Yes",null,null,null,"No"]
[null,null,"2 filled in and Box 7 checked?",null,null,null,null,null,null,null,null,null,null,null,"2 filled in and Box 7 checked?"]
["If you checked “No” in both (2) and (3), skip (4).",null,null,null,null,null,null,null,null,null,null,null,"If you checked “No” in both (2) and (3), skip (4)."]
[null,-4,"If you checked  “Yes”  in (2) or (3), enter the institution's",null,null,null,null,null,null,null,null,null,null,-4,"If you checked  “Yes”  in (2) or (3), enter the institution's"]
[null,null,"federal identification number (from Form 1098-T)",null,null,null,null,null,null,null,null,null,null,null,"federal identification number (from Form 1098-T)"]
[null,null,{"$f":"IF(VLOOKUP(\"Filer's federal ID no.\",'1098-Ts'!A1:AM372,3, FALSE)=\"\", \"\",VLOOKUP(\"Filer's federal ID no.\",'1098-Ts'!A1:AM372,3, FALSE))","v":870217280}]
[]
[23,"Has the Hope Scholarship Credit or American opportunity"]
[null,"credit  been claimed  for  this  student  for  any 4  tax  years ",null,null,null,null,null,null,null,null,null,null,{"$f":"IF(VLOOKUP(\"Question 1\",'1098-Ts'!A1:AM372,3, FALSE)=\"YES\",\"X\",\"\")","v":""},"Yes — Stop!",null,null,{"$f":"IF(VLOOKUP(\"Question 1\",'1098-Ts'!A1:AM372,3, FALSE)=\"No\",\"X\",\"\")","v":"X"},null,"No — Go to line 24."]
[null,"before 2014?",null,null,null,null,null,null,null,null,null,null,null,"Go to line 31 for this student."]
[24,"Was the student enrolled at least half-time for at least one "]
[null,"academic period  that  began in 2014 at an eligible "]
[null,"educational institution in a program leading towards a ",null,null,null,null,null,null,null,null,null,null,{"$f":"IF(VLOOKUP(\"Question 2\",'1098-Ts'!A1:AM372,3, FALSE)=\"YES\",\"X\",\"\")","v":"X"},"Yes — Go to line 25.",null,null,{"$f":"IF(VLOOKUP(\"Question 2\",'1098-Ts'!A1:AM372,3, FALSE)=\"No\",\"X\",\"\")","v":""},null,"No — Stop! Go to line 31 "]
[null,"postsecondary degree, certificate, or other recognized ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"for this student."]
[null,"postsecondary educational credential? (see instructions)"]
[25,"Did the student complete the first 4 years of post-secondary"]
[null,"education before 2014?",null,null,null,null,null,null,null,null,null,null,{"$f":"IF(VLOOKUP(\"Question 3\",'1098-Ts'!A1:AM372,3, FALSE)=\"YES\",\"X\",\"\")","v":""},"Yes — Stop!",null,null,{"$f":"IF(VLOOKUP(\"Question 3\",'1098-Ts'!A1:AM372,3, FALSE)=\"No\",\"X\",\"\")","v":"X"},null,"No — Go to line 26."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Go to line 31 for this student."]
[26,"Was the student  convicted,  before the end of 2014, of a ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"No — See Tip below and "]
[null,"felony for possession or distribution of a controlled ",null,null,null,null,null,null,null,null,null,null,{"$f":"IF(VLOOKUP(\"Question 4\",'1098-Ts'!A1:AM372,3, FALSE)=\"YES\",\"X\",\"\")","v":""},"Yes — Stop!",null,null,{"$f":"IF(VLOOKUP(\"Question 4\",'1098-Ts'!A1:AM372,3, FALSE)=\"No\",\"X\",\"\")","v":"X"},null,"complete either lines 27-30 "]
[null,"substance?",null,null,null,null,null,null,null,null,null,null,null,"Go to line 31 for this student.",null,null,null,null,"or line 31 for this student."]
[null,null,"When you figure your taxes, you may want to compare the American opportunity credit and lifetime learning credits, and"]
[null,null,"choose the credit for each student that gives you the lower tax liability. You cannot take the American opportunity credit "]
[null,null,"and the lifetime learning credit for the same student in the same year. If you complete lines 27 through 30 for this student, "]
[null,null,"do not complete line 31."]
["American Opportunity Credit"]
["27 \n30    ","Adjusted qualified education expenses (see instructions). Do not enter more than $4,000     .   .   .   .    .   .   .   .    .   .   .   .   .",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,27,{"$f":"IF(VLOOKUP(\"2 Amounts billed for qualified tuition and related expenses\",'1098-Ts'!A1:AM372,3,FALSE)-VLOOKUP(\"5 Scholarships or grants\",'1098-Ts'!A1:AM372,3,FALSE)+IF(VLOOKUP(\"Additional Education Expenses\",'1098-Ts'!A1:AM372,3,FALSE)=\"\",0,VLOOKUP(\"Additional Education Expenses\",'1098-Ts'!A1:AM372,3,FALSE))<0,0,IF(Q36=\"X\",IF(VLOOKUP(\"2 Amounts billed for qualified tuition and related expenses\",'1098-Ts'!A1:AM372,3,FALSE)-VLOOKUP(\"5 Scholarships or grants\",'1098-Ts'!A1:AM372,3,FALSE)+IF(VLOOKUP(\"Additional Education Expenses\",'1098-Ts'!A1:AM372,3,FALSE)=\"\",0,VLOOKUP(\"Additional Education Expenses\",'1098-Ts'!A1:AM372,3,FALSE))>4000,4000,VLOOKUP(\"2 Amounts billed for qualified tuition and related expenses\",'1098-Ts'!A1:AM372,3,FALSE)-VLOOKUP(\"5 Scholarships or grants\",'1098-Ts'!A1:AM372,3,FALSE)+'1098-Ts'!F34),0))","v":2363}]
[28,"Subtract $2,000 from line 27. If zero or less enter -0-   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,28,{"$f":"IF(X43-2000 <0, 0, X43-2000 )","v":363}]
[29,"Multiply line 28 by 25% (.25)  .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,29,{"$f":"X44*0.25","v":90.75}]
[30,"If line 28 is zero, enter the amount from line 27. Otherwise, add $2,000 to the amount on line 29 and enter the ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,30,{"$f":"IF(X44=0,X43,X45+2000)","v":2090.75}]
[null,"result. Skip line 31. Include the total of all amounts from all Parts III, line 30 on Part I, line 1   .   .   .   .   .   .   .   .   .   .   .   .   .    "]
["Lifetime Learning Credit"]
[31,"Adjusted qualified education expenses (see instructions). Include the total of all amounts from all Parts",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,31,{"$f":"IF(VLOOKUP(\"2 Amounts billed for qualified tuition and related expenses\",'1098-Ts'!A1:AM372,3,FALSE)-VLOOKUP(\"5 Scholarships or grants\",'1098-Ts'!A1:AM372,3,FALSE)+IF(VLOOKUP(\"Additional Education Expenses\",'1098-Ts'!A1:AM372,3,FALSE)=\"\",0,VLOOKUP(\"Additional Education Expenses\",'1098-Ts'!A1:AM372,3,FALSE))<0,0,IF(M36=\"X\",VLOOKUP(\"2 Amounts billed for qualified tuition and related expenses\",'1098-Ts'!A1:AM372,3,FALSE)-VLOOKUP(\"5 Scholarships or grants\",'1098-Ts'!A1:AM372,3,FALSE)+IF(VLOOKUP(\"Additional Education Expenses\",'1098-Ts'!A1:AM372,3,FALSE)=\"\",0,VLOOKUP(\"Additional Education Expenses\",'1098-Ts'!A1:AM372,3,FALSE)),0))","v":0}]
[null,"III, line 31, on Part II, line 10  .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .  "]
["Form 8863 (2014)"]

{"sheet":"8863, pg 2 (2)","index":5,"n_rows":51,"n_cols":27,"rows_kept":51,"cut":false,"hidden":false,"merged":[[0,0,0,15],[0,23,0,25],[1,0,1,15],[1,19,1,26],[2,0,2,15],[2,16,2,18],[2,19,2,26],[11,1,11,8],[11,13,11,23],[3,2,3,26],[4,0,4,1],[4,2,4,26],[6,1,6,10],[6,13,6,26],[7,1,7,8],[7,13,7,24],[7,25,7,26],[8,1,8,10],[9,1,9,4],[9,13,9,26],[10,1,10,9],[10,13,10,26],[12,1,12,8],[12,12,12,29],[13,1,13,3],[13,13,13,15],[14,2,14,3],[14,14,14,15],[15,2,15,3],[15,14,15,15],[16,2,16,3],[16,14,16,15],[17,2,17,3],[17,14,17,15],[18,0,18,3],[18,12,18,26],[19,2,19,8],[19,14,19,23],[20,2,20,8],[20,14,20,23],[21,2,22,7],[21,14,22,22],[23,1,23,11],[24,1,24,11],[24,13,24,15],[24,18,24,25],[31,1,31,10],[25,1,25,11],[25,13,25,15],[26,1,26,10],[27,1,27,10],[28,1,28,10],[28,13,28,15],[28,18,28,26],[29,1,29,10],[29,13,29,15],[29,18,29,26],[30,1,30,10],[32,1,32,10],[32,13,32,15],[32,18,32,26],[33,13,33,15],[34,1,34,10],[34,18,34,26],[35,1,35,10],[35,13,35,15],[35,18,35,26],[36,1,36,10],[36,13,36,15],[36,18,36,26],[37,2,37,25],[38,2,38,25],[39,2,39,25],[40,2,40,25],[42,1,42,21],[42,23,42,26],[48,1,48,21],[48,22,49,22],[48,23,49,26],[49,1,49,21],[43,1,43,21],[43,23,43,26],[44,1,44,21],[44,23,44,26],[45,1,45,20],[45,22,46,22],[45,23,46,26],[46,1,46,21]]}
["Form 8863 (2014)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Page",null,null,2]
["Name(s) shown on return",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Your social security number"]
[{"$f":"IFERROR('1040 Page 1'!A5 & \" \" & '1040 Page 1'!I5,\"\")","v":"JOHN A. DOE"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IFERROR('1040 Page 1'!X5,\"XXX-XX-XXXX\")","v":111111111}]
[null,null,"Complete Part III for each student for whom you are claiming either the American opportunity credit or lifetime learning credit. Use additional copies of Page 2 as needed for each student."]
["Part III",null,"Student and Educational Institution Information"]
[null,null,"See instructions."]
[20,"Student name (as shown on page 1 of your tax return)",null,null,null,null,null,null,null,null,null,null,21,"Student social security number (as shown on page 1 of your tax return)"]
[null,{"$f":"IF(VLOOKUP(\"Student's name\",'1098-Ts'!A1:AM372,2, FALSE)=\"\", \"\",VLOOKUP(\"Student's name\",'1098-Ts'!A1:AM372,2, FALSE))","v":"JANE B. DOE"},null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(VLOOKUP(\"Student's SSN\",'1098-Ts'!A1:AM372,2, FALSE)=\"\",\"\",VLOOKUP(\"Student's SSN\",'1098-Ts'!A1:AM372,2, FALSE))","v":222222222}]
[22,"Educational institution information (see instructions)"]
[null,"a. Name of first educational institution (if any)",null,null,null,null,null,null,null,null,null,null,null,"b. Name of second educational institution (if any)"]
[null,{"$f":"IF(VLOOKUP(\"Filer's name\",'1098-Ts'!A1:AM372,2, FALSE)=\"\", \"\",VLOOKUP(\"Filer's name\",'1098-Ts'!A1:AM372,2, FALSE))","v":"UTAH VALLEY UNIVERSITY"}]
[null,"(1)  Address. Number and street (or P.O. box). City, town or post office, state, and ZIP code. If a foreign address, see instructions.",null,null,null,null,null,null,null,null,null,null,null,"(1)  Address. Number and street (or P.O. box). City, town or post office, state, and ZIP code. If a foreign address, see instructions."]
[null,{"$f":"IF(VLOOKUP(\"1-Street Address\",'1098-Ts'!A1:AM372,2,FALSE)=\"\",\"\",VLOOKUP(\"1-Street Address\",'1098-Ts'!A1:AM372,2,FALSE)&\", \"&VLOOKUP(\"1-City or town\",'1098-Ts'!A1:AM372,2,FALSE)&\", \"&VLOOKUP(\"1-State/Province\",'1098-Ts'!A1:AM372,2,FALSE)&\", \"&VLOOKUP(\"1-ZIP/Postal code\",'1098-Ts'!A1:AM372,2,FALSE))","v":"321 UNIVERSITY PKWY, OREM, UT, 84058"}]
[null,"(2)  Did the student receive Form 1098-T",null,null,null,null,null,null,null,null,null,null,null,"(2)  Did the student receive Form 1098-T"]
[null,null,"from this institution for 2013?",null,{"$f":"IF(B8=\"\",\"\",\"X\")","v":"X"},null,"Yes",null,null,null,"No",null,null,null,"from this institution for 2013?",null,null,null,null,null,null,"Yes",null,null,null,"No"]
[null,"(3)  \n\n2 filled in and Box 7 checked?","Did the student receive Form 1098-T",null,null,null,null,null,null,null,null,null,null,"(3)  \n\n2 filled in and Box 7 checked?","Did the student receive Form 1098-T"]
[null,null,"from this institution for 2013 with Box",null,{"$f":"IF(B8=\"\",\"\",\"X\")","v":"X"},null,"Yes",null,null,null,"No",null,null,null,"from this institution for 2013 with Box",null,null,null,null,null,null,"Yes",null,null,null,"No"]
[null,null,"2 filled in and Box 7 checked?",null,null,null,null,null,null,null,null,null,null,null,"2 filled in and Box 7 checked?"]
["If you checked “No” in both (2) and (3), skip (4).",null,null,null,null,null,null,null,null,null,null,null,"If you checked “No” in both (2) and (3), skip (4)."]
[null,-4,"If you checked  “Yes”  in (2) or (3), enter the institution's",null,null,null,null,null,null,null,null,null,null,-4,"If you checked  “Yes”  in (2) or (3), enter the institution's"]
[null,null,"federal identification number (from Form 1098-T)",null,null,null,null,null,null,null,null,null,null,null,"federal identification number (from Form 1098-T)"]
[null,null,{"$f":"IF(VLOOKUP(\"Filer's federal ID no.\",'1098-Ts'!A1:AM372,2, FALSE)=\"\", \"\",VLOOKUP(\"Filer's federal ID no.\",'1098-Ts'!A1:AM372,2, FALSE))","v":870280648}]
[]
[23,"Has the Hope Scholarship Credit or American opportunity"]
[null,"credit  been claimed  for  this  student  for  any 4  tax  years ",null,null,null,null,null,null,null,null,null,null,{"$f":"IF(VLOOKUP(\"Question 1\",'1098-Ts'!A1:AM372,2, FALSE)=\"YES\",\"X\",\"\")","v":""},"Yes — Stop!",null,null,{"$f":"IF(VLOOKUP(\"Question 1\",'1098-Ts'!A1:AM372,2, FALSE)=\"No\",\"X\",\"\")","v":"X"},null,"No — Go to line 24."]
[null,"before 2014?",null,null,null,null,null,null,null,null,null,null,null,"Go to line 31 for this student."]
[24,"Was the student enrolled at least half-time for at least one "]
[null,"academic period  that  began in 2014 at an eligible "]
[null,"educational institution in a program leading towards a ",null,null,null,null,null,null,null,null,null,null,{"$f":"IF(VLOOKUP(\"Question 2\",'1098-Ts'!A1:AM372,2, FALSE)=\"YES\",\"X\",\"\")","v":"X"},"Yes — Go to line 25.",null,null,{"$f":"IF(VLOOKUP(\"Question 2\",'1098-Ts'!A1:AM372,2, FALSE)=\"No\",\"X\",\"\")","v":""},null,"No — Stop! Go to line 31 "]
[null,"postsecondary degree, certificate, or other recognized ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"for this student."]
[null,"postsecondary educational credential? (see instructions)"]
[25,"Did the student complete the first 4 years of post-secondary"]
[null,"education before 2014?",null,null,null,null,null,null,null,null,null,null,{"$f":"IF(VLOOKUP(\"Question 3\",'1098-Ts'!A1:AM372,2, FALSE)=\"YES\",\"X\",\"\")","v":""},"Yes — Stop!",null,null,{"$f":"IF(VLOOKUP(\"Question 3\",'1098-Ts'!A1:AM372,2, FALSE)=\"No\",\"X\",\"\")","v":"X"},null,"No — Go to line 26."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Go to line 31 for this student."]
[26,"Was the student  convicted,  before the end of 2014, of a ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"No — See Tip below and "]
[null,"felony for possession or distribution of a controlled ",null,null,null,null,null,null,null,null,null,null,{"$f":"IF(VLOOKUP(\"Question 4\",'1098-Ts'!A1:AM372,2, FALSE)=\"YES\",\"X\",\"\")","v":""},"Yes — Stop!",null,null,{"$f":"IF(VLOOKUP(\"Question 4\",'1098-Ts'!A1:AM372,2, FALSE)=\"No\",\"X\",\"\")","v":"X"},null,"complete either lines 27-30 "]
[null,"substance?",null,null,null,null,null,null,null,null,null,null,null,"Go to line 31 for this student.",null,null,null,null,"or line 31 for this student."]
[null,null,"When you figure your taxes, you may want to compare the American opportunity credit and lifetime learning credits, and"]
[null,null,"choose the credit for each student that gives you the lower tax liability. You cannot take the American opportunity credit "]
[null,null,"and the lifetime learning credit for the same student in the same year. If you complete lines 27 through 30 for this student, "]
[null,null,"do not complete line 31."]
["American Opportunity Credit"]
["27 \n30    ","Adjusted qualified education expenses (see instructions). Do not enter more than $4,000     .   .   .   .    .   .   .   .    .   .   .   .   .",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,27,{"$f":"IF(VLOOKUP(\"2 Amounts billed for qualified tuition and related expenses\",'1098-Ts'!A1:AM372,2,FALSE)-VLOOKUP(\"5 Scholarships or grants\",'1098-Ts'!A1:AM372,2,FALSE)+IF(VLOOKUP(\"Additional Education Expenses\",'1098-Ts'!A1:AM372,2,FALSE)=\"\",0,VLOOKUP(\"Additional Education Expenses\",'1098-Ts'!A1:AM372,2,FALSE))<0,0,IF(Q36=\"X\",IF(VLOOKUP(\"2 Amounts billed for qualified tuition and related expenses\",'1098-Ts'!A1:AM372,2,FALSE)-VLOOKUP(\"5 Scholarships or grants\",'1098-Ts'!A1:AM372,2,FALSE)+IF(VLOOKUP(\"Additional Education Expenses\",'1098-Ts'!A1:AM372,2,FALSE)=\"\",0,VLOOKUP(\"Additional Education Expenses\",'1098-Ts'!A1:AM372,2,FALSE))>4000,4000,VLOOKUP(\"2 Amounts billed for qualified tuition and related expenses\",'1098-Ts'!A1:AM372,2,FALSE)-VLOOKUP(\"5 Scholarships or grants\",'1098-Ts'!A1:AM372,2,FALSE)+'1098-Ts'!F34),0))","v":4000}]
[28,"Subtract $2,000 from line 27. If zero or less enter -0-   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,28,{"$f":"IF(X43-2000 <0, 0, X43-2000 )","v":2000}]
[29,"Multiply line 28 by 25% (.25)  .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,29,{"$f":"X44*0.25","v":500}]
[30,"If line 28 is zero, enter the amount from line 27. Otherwise, add $2,000 to the amount on line 29 and enter the ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,30,{"$f":"IF(X44=0,X43,X45+2000)","v":2500}]
[null,"result. Skip line 31. Include the total of all amounts from all Parts III, line 30 on Part I, line 1   .   .   .   .   .   .   .   .   .   .   .   .   .    "]
["Lifetime Learning Credit"]
[31,"Adjusted qualified education expenses (see instructions). Include the total of all amounts from all Parts",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,31,{"$f":"IF(VLOOKUP(\"2 Amounts billed for qualified tuition and related expenses\",'1098-Ts'!A1:AM372,2,FALSE)-VLOOKUP(\"5 Scholarships or grants\",'1098-Ts'!A1:AM372,2,FALSE)+IF(VLOOKUP(\"Additional Education Expenses\",'1098-Ts'!A1:AM372,2,FALSE)=\"\",0,VLOOKUP(\"Additional Education Expenses\",'1098-Ts'!A1:AM372,2,FALSE))<0,0,IF(M36=\"X\",VLOOKUP(\"2 Amounts billed for qualified tuition and related expenses\",'1098-Ts'!A1:AM372,2,FALSE)-VLOOKUP(\"5 Scholarships or grants\",'1098-Ts'!A1:AM372,2,FALSE)+IF(VLOOKUP(\"Additional Education Expenses\",'1098-Ts'!A1:AM372,2,FALSE)=\"\",0,VLOOKUP(\"Additional Education Expenses\",'1098-Ts'!A1:AM372,2,FALSE)),0))","v":0}]
[null,"III, line 31, on Part II, line 10  .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .  "]
["Form 8863 (2014)"]

{"sheet":"Statements","index":6,"n_rows":8,"n_cols":15,"rows_kept":8,"cut":false,"hidden":false,"merged":[[0,4,0,9],[7,0,7,2]]}
["FORM 1040",null,null,null,"WAGES RECEIVED AND TAXES WITHHELD",null,null,null,null,null,null,null,null,null,"STATEMENT        1"]
[]
[null,null,null,null,null,null,"FEDERAL",null,"STATE",null,"CITY"]
["T",null,null,null,"AMOUNT",null,"TAX",null,"TAX",null,"SDI",null,"FICA",null,"MEDICARE"]
["S",null,"EMPLOYER'S NAME",null,"PAID",null,"WITHHELD",null,"WITHHELD",null,"TAX W/H",null,"TAX",null,"TAX"]
["T",null,"BRIGHAM YOUNG UNIVERSITY",null,9247,null,682,null,0,null,0,null,243,null,57]
["S",null,"BRIGHAM YOUNG UNIVERSITY",null,6680,null,458,null,0,null,0,null,119,null,41]
["TOTALs",null,null,null,15927,null,1140,null,0,null,0,null,362,null,98]

{"sheet":"W-2s","index":7,"n_rows":51,"n_cols":3,"rows_kept":51,"cut":false,"hidden":true,"merged":[]}
["Statement Number","2","1"]
["Employee's Social Security Number",222222222,111111111]
["Employer's federal ID no.",870217281,870217280]
["Employer's name","BRIGHAM YOUNG UNIVERSITY","BRIGHAM YOUNG UNIVERSITY"]
["Street address","123 UNIVERSITY PLACE","123 UNIVERSITY PLACE"]
["APT/Suite"]
["City","PROVO","PROVO"]
["State","UT","UT"]
["ZIP",84602,84602]
["Control Number"]
["Employee's name","JANE B. DOE","JOHN A. DOE"]
["Street address","123 STATE ST.","123 STATE ST."]
["APT/Suite",14,14]
["City","PROVO","Provo"]
["State","UT","UT"]
["ZIP",84606,84606]
["1 Wages, tips, other compensation",6680,9247]
["2 Federal income tax withheld",458,682]
["3 Social security wages",2832,3915]
["4 Social security tax withheld",119,243]
["5 Medicare wages and tips",2832,3915]
["6 Medicare tax withheld",41,57]
["7 Social security tips"]
["8 Allocated tips"]
["10 Dependent care benefits"]
["12a code"]
["12a value"]
["12b code"]
["12b value"]
["12c code"]
["12c value"]
["12d code"]
["12d value"]
["13 Statury Employee","NO","NO"]
["13 Retirement Plan","NO","NO"]
["13 Third-party sick pay","NO","NO"]
["14 Other"]
["15-1 State"]
["15-1 Employer's state ID no."]
["16-1 State Wages, tips, etc."]
["17-1 State income tax"]
["18-1 Local wages, tips, etc."]
["19-1 Local income tax"]
["20-1 Locality name"]
["15-2 State"]
["15-2 Employer's state ID no."]
["16-2 State Wages, tips, etc."]
["17-2 State income tax"]
["18-2 Local wages, tips, etc."]
["19-2 Local income tax"]
["20-2 Locality name"]

{"sheet":"1099-Ints","index":8,"n_rows":41,"n_cols":2,"rows_kept":41,"cut":false,"hidden":false,"merged":[]}
["Statement Number","1"]
["Payer's name","Wells Fargo"]
["Street address","1234 Main St"]
["APT/Suite","3000"]
["City or town","Provo"]
["State/Province","UT"]
["Country","US"]
["ZIP/Postal code","84601"]
["Telephone no.","(801) 222-2222"]
["Payer's federal ID no.","12-123456789"]
["Recipient's ID no.","222-22-2222"]
["Recipient's name","Jane B. Doe"]
["Street address","123 State ST."]
["APT/Suite",""]
["City or town","Provo"]
["State/Province","UT"]
["Country","US"]
["ZIP/Postal code","84606"]
["Telephone no.",""]
["FATCA","NO"]
["Account number",""]
["Payer's RTN",""]
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["2 Early wihdrawal penalty","0"]
["3 Interest on U.S. savings bonds and treas. Obligations","0"]
["4 Federal income tax withheld",100]
["5 Investment expenses","0"]
["6 Foreign tax paid","0"]
["7 Foreign country or U.S. possession","0"]
["8 Tax-exempt interest","0"]
["9 Specified private activity bond interest","0"]
["10 Market discount","0"]
["11 Bond premium","0"]
["13 Bond premium on tax-exempt bond","0"]
["14 Tax-exempt and tax credit bond CUSIP no.",""]
["15-1 State",""]
["16-1 State ID no.",""]
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["15-2 State",""]
["16-2 State ID no.",""]
["17-2 State tax withheld",""]

{"sheet":"1098-Ts","index":9,"n_rows":34,"n_cols":3,"rows_kept":34,"cut":false,"hidden":true,"merged":[]}
["Statement Number",2,1]
["Filer's name","UTAH VALLEY UNIVERSITY","BRIGHAM YOUNG UNIVERSITY"]
["1-Street address","321 UNIVERSITY PKWY","123 UNIVERSITY PLACE"]
["1-APT/Suite"]
["1-City or town","OREM","PROVO"]
["1-State/Province","UT","UT"]
["1-Country","US","US"]
["1-ZIP/Postal code",84058,84602]
["1-Telephone no.","8018631234","8014221234"]
["Filer's federal ID no.",870280648,870217280]
["Student's SSN",222222222,111111111]
["Student's name","JANE B. DOE","JOHN A DOE"]
["Stree address","123 STATE ST.","123 STATE ST."]
["APT/Suite",14,14]
["City or town","PROVO","PROVO"]
["State/Province","UT","UT"]
["Country","US","US"]
["ZIP/Postal code",84606,84606]
["Service provider/acct. no. ",null,412760676]
["1 Payments received for qualified tuition and related expenses"]
["2 Amounts billed for qualified tuition and related expenses",5301,4719]
["3 Changed reporting method?","NO","NO"]
["4 Adjustments made for prior year"]
["5 Scholarships or grants",null,2356]
["6 Adjustments to scholarships or grants for a prior year"]
["Box 7 checked?","YES","YES"]
["8 At least half-time student?","YES","YES"]
["9 Graduate student?","NO","NO"]
["10 Ins. Contract reimb./refund"]
["Question 1","NO","NO"]
["Question 2","YES","YES"]
["Question 3","NO","NO"]
["Question 4","NO","NO"]
["Additional Education Expenses","800",""]

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{"sheet":"Tax Brackets","index":11,"n_rows":20,"n_cols":13,"rows_kept":20,"cut":false,"hidden":true,"merged":[]}
[]
[null,"S",null,null,null,null,null,null,"MFJ/QW"]
[null,"If taxable income is over—","but not over—",null,"Plus","the tax is:",null,null,"If taxable income is over—","but not over—",null,"Plus","the tax is:"]
[null,0,9075,0.1,0,"10% of the amount over $0",null,null,0,18150,0.1,0,"10% of the amount over $0"]
[null,9075,36900,0.15,{"$f":"LEFT(F5,FIND(\".\",F5)+2)","v":"$907.50"},"$907.50 plus 15% of the amount over $9,075",null,null,18150,73800,0.15,{"$f":"LEFT(M5,FIND(\",\",M5)+3)","v":"$1,815"},"$1,815 plus 15% of the amount over $18,150"]
[null,36900,89350,0.25,"$5,081.25","$5,081.25 plus 25% of the amount over $36,900",null,null,73800,148850,0.25,"$10,162","$10,162.50 plus 25% of the amount over $73,800"]
[null,89350,186350,0.28000000000000003,"$18,193.75","$18,193.75 plus 28% of the amount over $89,350",null,null,148850,226850,0.28000000000000003,"$28,925","$28,925 plus 28% of the amount over $148,850"]
[null,186350,405100,0.33,"$45,353.75","$45,353.75 plus 33% of the amount over $186,350",null,null,226850,405100,0.33,"$50,765","$50,765 plus 33% of the amount over $226,850"]
[null,405100,406750,0.35,"$117,541.25","$117,541.25 plus 35% of the amount over $405,100",null,null,405100,457600,0.35,"$109,587","$109,587.50 plus 35% of the amount over $405,100"]
[null,406750,"no limit",0.39600000000000002,"$118,118.75","$118,118.75 plus 39.6% of the amount over $406,750",null,null,457600,"no limit",0.39600000000000002,"$127,962","$127,962.50 plus 39.6% of the amount over $457,600"]
[]
[null,"MFS",null,null,null,null,null,null,"HoH"]
[null,"If taxable income is over—","but not over—",null,"Plus","the tax is:",null,null,"If taxable income is over—","but not over—",null,"Plus","the tax is:"]
[null,0,9075,0.1,0,"10% of the amount over $0",null,null,0,12950,0.1,0,"10% of the amount over $0"]
[null,9075,36900,0.15,{"$f":"LEFT(F15,FIND(\".\",F15)+2)","v":"$907.50"},"$907.50 plus 15% of the amount over $9,075",null,null,12950,49400,0.15,{"$f":"LEFT(M15,FIND(\",\",M15)+3)","v":"$1,295"},"$1,295 plus 15% of the amount over $12,950"]
[null,36900,74425,0.25,"$5,081.25","$5,081.25 plus 25% of the amount over $36,900",null,null,49400,127550,0.25,"$6,762","$6,762.50 plus 25% of the amount over $49,400"]
[null,74425,113425,0.28000000000000003,"$14,462.50","$14,462.50 plus 28% of the amount over $74,425",null,null,127550,206600,0.28000000000000003,"$26,300","$26,300 plus 28% of the amount over $127,550"]
[null,113425,202550,0.33,"$25,382.50","$25,382.50 plus 33% of the amount over $113,425",null,null,206600,405100,0.33,"$48,434","$48,434 plus 33% of the amount over $206,600"]
[null,202550,228800,0.35,"$54,793.75","$54,793.75 plus 35% of the amount over $202,550",null,null,405100,432200,0.35,"$113,939","$113,939 plus 35% of the amount over $405,100"]
[null,228000,"no limit",0.39600000000000002,"$63,981.25","$63,981.25 plus 39.6% of the amount over $228,800",null,null,432200,"no limit",0.39600000000000002,"$123,424","$123,424 plus 39.6% of the amount over $432,200"]

{"sheet":"Deductions_Exemptions","index":12,"n_rows":10,"n_cols":3,"rows_kept":10,"cut":false,"hidden":true,"merged":[[2,0,2,2],[9,0,9,1],[3,0,3,1],[4,0,4,1],[5,0,5,1],[6,0,6,1]]}
[]
[]
["Standard Deduction"]
["Single",null,6200]
["Head of Household",null,9100]
["Married Filing Jointly",null,12400]
["Married Filing Separately",null,6200]
[]
[]
["Personal Exemption",null,3950]