Christopher Wayne ( age 43) married with Juanita Wayne ( age 40 ) owns and operate a Tax Firm called, CW Tax Services. The business is located at 4421 Tax Cut Road, Spartanburg, SC, 29303. Mr. Wayne. They have a one dependent son, Arnold (age 18) and had the following income and expenses from the tax practice:

Income .. $ 227,800

Expenses: Insurance 3,775

Office supplies 3,335

Payroll . 78,900

Payroll taxes .. 9,212

Travel . 2,420

Equipment maintenance 10,569

Cleaning services .. 8,775

Equipment rent . 12,000

Telephone . 2,786

Utilities .. 14,025

Rent .. 24,000

Advertising 5,500

Subscriptions to professional journals 500

Educational seminars . 1,200

Tax software licenses . 3,500

Office repairs . 4,800

Instrucciones: 1. Completar el Schedule C ( anejo C) y el Schedule SE ( Anejo SE ). Luego complete la forma 1040.