Cassi Taxpayer (SSN 412-34-5670) who is single, has a home cleaning business she runs as a sole proprietorship. The following are the results from business operations for the tax year 2014:

	Gross receipts	$203,000
	Business mileage: 27,000 (miles incurred ratably throughout the year) 35,000 miles total during the year 2014
	Van (over 6,000 lbs) placed in service 1/01/14, cost 27,000
	Postage	(500)
	Wages	(26,000)
	Payroll taxes	(1,950)
	Supplies	(12,500)
	Phone	(1,250)
	Internet service	(600)
	Rent	(2,400)
	Insurance	(2,800)
	Van expenses	(4,500)

	Business assets	Date Purchased	Cost
	Computer 1	5/18/14	$2,200
	Computer 2	6/01/14	2,700
	Printer	3/01/13	900
	Copier	3/02/13	2,100
	Furniture	3/01/13	6,000

Determine Cassis self-employment income and QBI deduction. Prepare Schedule C and Schedule SE. 179 expense is elected on all eligible assets ( 179 was not taken on assets purchased last year). (Use Table 6A-1)

SCHEDULE C		Profit or Loss From Business				OMB No. 1545-0074
(Form 1040 or 1040-SR)		(Sole Proprietorship)				2019
Department of the Treasury		Go to www.irs.gov/ScheduleC for instructions and the latest information.
Internal Revenue Service (99)		Attach to Form 1040, 1040SR, 1040NR, or 1041; partnerships generally must file Form 1065.				Attachment Sequence No. 09
Name of proprietor						Social security number (Enter as xxx-xx-xxxx)
Cassi						412-34-5670
A Principal business or profession, including product or service (see instructions)						B Enter code from instructions
Home Cleaning
C Business name. If no separate business name, leave blank.						D Employer ID number (EIN), (see instr.)
E Business address (including suite or room no.)
City, town or post office, state, and ZIP code
F Accounting method:		(1) Cashcheckbox checked1 of 1	(2) Accrualcheckbox unchecked1 of 1	(3) Other (specify) checkbox unchecked1 of 1
G Did you materially participate in the operation of this business during 2019? If No, see instructions for limit on losses						Yescheckbox checked1 of 2	Nocheckbox unchecked2 of 2
H If you started or acquired this business during 2019, check here						checkbox unchecked1 of 1
I Did you make any payments in 2019 that would require you to file Form(s) 1099? (see instructions)						Yescheckbox unchecked1 of 2	Nocheckbox checked2 of 2
J If Yes, did you or will you file required Forms 1099?						Yescheckbox unchecked1 of 2	Nocheckbox checked2 of 2
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					checkbox unchecked1 of 1	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				23 Taxes and licenses		23
in Part III) (see instructions)		13		24 Travel, 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	0
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.						31
If a loss, you must go to line 32.

The Qualified Businees Income deduction (QBI) is