Married couple, two W-2s and an HSA
A dual-income married couple filing jointly: two W-2s, a little interest, and a direct HSA contribution. Standard deduction, all 2025 amounts.
Taxpayer facts
Who this is and what their year looked like.
Daniel and Priya are married and file jointly. Both work full time in Seattle, and 2025 was a steady year with no major changes.
They each contribute to a workplace 401(k), keep a joint savings account, and Daniel put money into his HSA on his own, outside of payroll. They're taking the standard deduction.
- Filing statusMarried filing jointly
- TaxpayerDaniel R. Okafor
- Taxpayer DOB / SSN05/09/1987 · 528-41-6093
- Taxpayer occupationOperations manager
- SpousePriya S. Okafor
- Spouse DOB / SSN11/23/1989 · 531-77-2048
- Spouse occupationRegistered nurse
- Ages (as of 12/31/2025)38 and 36
- DependentsNone
- Address1820 Boren Ave, Apt 705, Seattle, WA 98101
- ResidencyWashington, full year (no state income tax)
- Health coverageFamily HDHP, full year (HSA-eligible)
- HSA contribution (made directly, not via payroll)$3,000
Source documents
Work from these the way you would a real client's paperwork. Everything is fictional.
Objectives
What a correct return should capture.
- Choose the Married Filing Jointly status.
- Combine the wages from both W-2s (box 1) and report the total on Form 1040, line 1a.
- Report the taxable interest. Because it is under $1,500, Schedule B is not required.
- Deduct the HSA contribution on Form 8889 (an above-the-line adjustment on Schedule 1). Confirm they are HSA-eligible with a family HDHP and under the 2025 family limit of $8,550.
- Apply the 2025 MFJ standard deduction of $31,500 (which reflects the increase under the One Big Beautiful Bill Act).
- Pick the tax method: if taxable income is $100,000 or more, use the Tax Computation Worksheet instead of the tax tables.
- Reconcile the couple's combined federal withholding to the refund or balance due.
- Note that Washington has no state income tax, so there is no state return here.
Check your work
The answer key and the complete return, the way a real client receives it: the 1040 and its schedules, the workpapers behind every number, and the signature forms.
Stuck? Work through it with Yehuda
A one-on-one, 30-minute tutoring session on this return with Yehuda Tenenbaum, EA. Bring the spot where you got stuck and we will work through it together: how the forms connect, why a figure lands where it does, and how to check your work. $250. This is education on the practice return, not advice on your own taxes.