Teri Kataoka is self-employed as a professional golf instructor. She uses the cash method of accounting and her Social Security number OMB 1545-0047. Her principal business code is 812990. Teri's business is located at 1234 Pinecrest Dr., Kennesaw, GA 30152. During 2019, Teri had the following income and expenses:

Fees from golf lessons	$40,125
Expenses:
Car mileage (5,234 business miles)	3,036
Business liability insurance	475
Office expense	660
Rent on office space	2,700
City business license	250
Travel expense	3,000
Meals (deductible portion)	985
Utilities	1,015

Teri bought her car on January 1, 2019. In addition to the business miles listed above, she commuted 1,200 miles and she drove 5,000 miles for nonbusiness purposes.

Complete Schedule C for Teri showing her net income from self-employment. Make realistic assumptions about any missing data.

Enter all amounts as positive numbers.

Part I

Income

1	Gross receipts or sales. See instructions for line 1 and check the box if this income was reported to you on Form W-2 and the "Statutory employee" box on that form was checked . . . . . . . . . . . . . .	► ◻	1
2	Returns and allowances . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .		2
3	Subtract line 2 from line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .		3
4	Cost of goods sold (from line 42) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .		4
5	Gross profit. Subtract line 4 from line 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .		5
6	Other income, including federal and state gasoline or fuel tax credit or refund (see instructions) . . .		6
7	Gross income. Add lines 5 and 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	►	7

Part II

Expenses. Enter expenses for business use of your home only on line 30.

8

Advertising . . . . . . . . . . . . . .

8

18

Office expense (see instructions) . . . .

18

9

Car and truck expenses (see

19

Pension and profit-sharing plans . . . .

19

instructions) . . . . . . . . . . . . . .

9

20

Rent or lease (see instructions): . . . . .

10

Commissions and fees . . . . . . .

10

a

Vehicles, machinery, and equipment

20a

11

Contract labor (see instructions)

11

b

Other business property . . . . . . . . . .

20b

12

Depletion . . . . . . . . . . . . . . . .

12

21

Repairs and maintenance . . . . . . . . .

21

13

Depreciation and section 179

22

Supplies (not included in Part III) . .

22

expense deduction (not included in Part III) (see instructions) . .

23

Taxes and licenses . . . . . . . . . . . . .

23

13

24

Travel and meals: . . . . . . . . .

14

Employee benefit programs

a

Travel . . . . . . . . . . . . . . . . . . . . . .

24a

(other than on line 19) . . . . . .

14

b

Deductible meals

15

Insurance (other than health) .

15

(see instructions) . . . . . . . .

24b

16

Interest (see instructions): . . .

25

Utilities . . . . . . . . . . . . . . . . . . . .

25

a

Mortgage (paid to banks, etc.)

16a

26

Wages (less employment credits) . . . .

26

b

Other . . . . . . . . . . . . . . . .

16b

27a

Other expenses (from line 48) . . . . .

27a

17

Legal and professional services

17

b

Reserved for future use . . . . . . . .

27b

28

Total expenses before expenses for business use of home. Add lines 8 through 27a . . . . . . . . . . . . . . ▶

28

29

Tentative profit or (loss). Subtract line 28 from line 7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

29

30

Expenses for business use of your home. Do not report these expenses elsewhere. Attach Form 8829
unless using the simplified method (see instructions).
Simplified method filers only: enter the total square footage of: (a) your home: _____________
and (b) the part of your home used for business: _____________Use the Simplified Method Worksheet
in the instructions to figure the amount to enter on line 30 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

30

31

Net profit or (loss). Subtract line 30 from line 29.

• If a profit, enter on both Schedule 1 (Form 1040 or 1040-SR), line 3 (or Form 1040-NR, line 13) and on Schedule SE, line 2. (If you checked the box on line 1, see instructions). Estates and trusts, enter on Form 1041, line 3.	}
• If a loss, you must go to line 32.

31

32	If you have a loss, check the box that describes your investment in this activity (see instructions).	}
	• If you checked 32a, enter the loss on both Schedule 1 (Form 1040 or 1040-SR), line 3, (or Form 1040-NR, line 13) and on Schedule SE, line 2. (If you checked the box on line 1, see the line 31 instructions). Estates and trusts, enter on Form 1041, line 3. • If you checked 32b, you must attach Form 6198. Your loss may be limited.		32a ◻ 32b ◻		All investment is at risk. Some investment is not at risk.

For Paperwork Reduction Act Notice, see the separate instructions.

Cat. No. 11334P

Schedule C (Form 1040 or 1040-SR) 2019

Part IV

Information on Your Vehicle. Complete this part only if you are claiming car or truck expenses on line 9 and are not required to file Form 4562 for this business. See the instructions for line 13 to find out if you must file Form 4562.

43

When did you place your vehicle in service for business purposes? (month, day, year) 

44

Of the total number of miles you drove your vehicle during 2019, enter the number of miles you used your vehicle for:

    a

Business

b Commuting (see instructions)

c Other