TR 25.4 April Taxpayer

Tax Scenario & Facts:

Kyle & April are having marital issues and have decided to get a divorce Kyle did not live with the taxpayer at any time in the 2025 tax year, and they didn’t communicate; they are still married as of 12/31/2025.
Taxpayer did not serve in the Military. The taxpayer lived in TN all year.
April has provided more than half of the support of her dependent child and paid more than half of the cost to run her home in 2025.
April Earned $26.263.00 in taxable income from her job in 2025. Her spouse is a construction worker.
April also made $500 in taxable interest from a savings account with her local bank.
April has no itemized deductions, No foreign assets or accounts, No crypto.
April has marketplace insurance, and she is the only one insured with the marketplace. Her dependent is not part of the marketplace insurance.
Amy lived with April for 210 nights.
If any facts are missing, please assume they do not apply to the taxpayer.

She paid $6,000 for Amy’s daycare to:

Big Rock elementary school

130 Main St Big Rock TN 37023

EIN 99-99999992

. W-2 statement : Click Here

. 1095 -A: Click Here

. 1099-INT: Click Here

. Helpful Links: