For the Part IV (Week 7) assignment, you are asked to do the following:

• Use the Parts I, II, and III assignments you completed previously.
• Correct your Part III assignment mistakes, if any, based on the solution you were provided by your instructor at the end of Week 6.
• Complete the following additional paragraph items: 9, 10, 11, 12, and 17.
• Assume that a like-kind exchange was done on #9.

1040 (99) Department of the TreasuryInternal Revenue Service U.S. Individual Income Tax Return For the year Jan. 1-Dec. 31, 2012, or other tax year beginning Your first name M.I. David R If a joint return, spouse's first name M.I. Sheri N OMB No. 1545-0074 IRS Use OnlyDo not write or staple in this space. See separate instructions. , ending Last name Suffix Johnson Your social security number 111-11-1111 Last name Suffix Johnson Spouse's social security number 123-45-6785 Home address (number and street). If you have a P.O. box, see instructions. Apt. no. Make sure the SSN(s) above and on line 6c are correct. 641 Cody Way City, town or post office, state, and ZIP code. If you have a foreign address, also complete spaces below (see instructions). Casper WY Foreign country name Filing Status Foreign province/state/county 1 3 6a X X Johnson Johnson Olson Adjusted Gross Income (2) Dependent's social security number (3) Dependent's relationship to you Last name 7 8a b 9a b 10 11 12 13 14 15a 16a 17 18 19 20a 21 22 23 24 25 26 27 28 29 30 31a 32 33 34 35 36 37 123-45-6788 123-45-6789 123-45-6786 Daughter Son Parent SSN Boxes checked (4) if child under age 17 qualifying for child tax credit (see instructions) on 6c who: lived with you did not live with you due to divorce or separation (see instructions) Dependents on 6c not entered above 2 0 1 Add numbers on Total number of exemptions claimed . . . . . . . . . . . . . . . . . . . . . . . . . . . lines .above. . . . . . .5 . . . . . . Wages, salaries, tips, etc. Attach Form(s) W-2 . . . . .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..7 .. .. .. .. .. 38,000 .. .. .. .. . .. .. .. 1,500 Taxable interest. Attach Schedule B if required . . . . . . . . . . . . . . . . . . . . . . . 8a . . . . . . . . . . . . . Tax-exempt interest. Do not include on line 8a . . . . . . . . . . . 8b. . . . . . 1,900. . . . . . . . . . . . . . . . . . . Ordinary dividends. Attach Schedule B if required . . . . . . . . . . .. .. .. .. .. .. .. .. .. .. .. .. 9a . . . . . . 700 . . . . . . . Qualified dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9b. . . . . . . 700. . . . . . . . . . . . . . . . .. . Taxable refunds, credits, or offsets of state and local income taxes . . . . . . . . . . . . . . . . 10 . . . . . . . . . . . . . Alimony received . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 . . . . . . . . . . . . . Business income or (loss). Attach Schedule C or C-EZ . . . . . . . . . . . . . . . . . . . . 12 . . . . . 70,724 . . . . . . . . -3,000 Capital gain or (loss). Attach Schedule D if required. If not required, check here 13 Other gains or (losses). Attach Form 4797 . . . . . . . . . . . . . . . . . . . . . . . . . 14 . . . . . . . . . . . . . IRA distributions . . . . . . . . . 15a . . . . . . . . . b .Taxable amount .. .. .. .. .. .. .. 15b . . . . . . . . . . . . . . . . . . . . .. .. Pensions and annuities . . . . . . . 16a. . . . . . . . . . b Taxable. amount . . . . . . . . . . . . . . 16b . . . . . . . . . . . . . . . . . . . . .. . Rental real estate, royalties, partnerships, S corporations, trusts, etc. Attach Schedule E . . . . . . . 17 . . . . . 2,896 . . . . . . . . Farm income or (loss). Attach Schedule F . . . . . . . . . . . . . . . . . . . . . . . . . 18 . . . . . . . . . . . . . Unemployment compensation . . . . . . . . . . . . . . . . . . . . . . . . . . . . ... ... ... ... ... .. . . . . . . . . . . . 19 Social security benefits . . . . . . . . . .20a . . . . . . . . . . . . . . b . . . . amount .. .. .. .. .. .. .. 20b. .. .. .. .. .. .. .0 .. .. .. .. . ... . Taxable . . . .. . . 420 Other income. List type and amount Jury Pay 21 Combine the amounts in the far right column for lines 7 through 21. This is your total income . . . . . . 22 . . . . 111,240 . . . . . . . . . Educator expenses . . . . . . . . . . . . . . . . . . . . . . . 23 . . . . . . . . . . . . . . . . . . . . . . . . . Certain business expenses of reservists, performing artists, and fee-basis government officials. Attach Form 2106 or 2106-EZ . . . . . . .24 . . . . . . . . . . . . . . . . . . . . . . . . Health savings account deduction. Attach Form 8889 . . . . . . . . . . 25 . . . . . . . . . . . . . . . . . . . . . . . . . Moving expenses. Attach Form 3903 . . . . . . . . . . . . . . . . 26 . . . . . . . . . . . . . . . . . . . . . . . . . Deductible part of self-employment tax. Attach Schedule SE . . . . . . . 27 . . . . . .4,996 . . . . . . . . . . . . . . . . . . . 9,000 Self-employed SEP, SIMPLE, and qualified plans . . . . . . .. .. .. .. .. 28 .. .. .. .. .. . . . . . . . . . . . . . . . . . . . .. Self-employed health insurance deduction . . . . . . . . . . . . . . 29 . . . . . .3,800 . . . . . . . . . . . . . . . . . . . Penalty on early withdrawal of savings . . . . . . . . . . . . . . . 30 . . . . . . . . . . . . . . . . . . . . . . . . . Alimony paid b Recipient's SSN 31a IRA deduction . . . . . . . . . . . . . . . . . . . . . . . . . 32 . . . . . .5,000 . . . . . . . . . . . . . . . . . . . Student loan interest deduction . . . . . . . . . . . . . . . . . . 33 . . . . . . . . . . . . . . . . . . . . . . . . . Tuition and fees. Attach Form 8917 . . . . . . . . . . . . . . . . . 34 . . . . . . . . . . . . . . . . . . . . . . . . . Domestic production activities deduction. Attach Form 8903 . . . . . . . 35 . . . . . . . . . . . . . . . . . . . . . . . . . Add lines 23 through 31a and 32 through 35 . . . . . . . . . . . . . . . . . . . . . . . . .36. . . . . 22,796 . . . . . . . . Subtract line 36 from line 22. This is your adjusted gross income . . . . . . . . . . . . . . . 37 . . . . . 88,444 . . . . . . . . For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions. HTA Last name } Kirby Toby Vivian d Enclose, but do not attach, any payment. Also, please use Form 1040-V. Last name Yourself. If someone can claim you as a dependent, do not check box 6a . . . . . . . . . . on 6a.and 6b . . . . . .2 . . . . . . . Spouse . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . No. of children . . . . . . . . . . . . . . (1) First name If you did not get a W-2, see instructions. Qualifying widow(er) with dependent child First name First name c Dependents: Enter Dependents on "Ln 6c - Dependents" tab below. Attach Form(s) W-2 here. Also attach Forms W-2G and 1099-R if tax was withheld. 5 Married filing separately. Enter spouse's SSN above and full name here. b Income Head of household (with qualifying person). (See instructions.) If the qualifying person is a child but not your dependent, enter this child's name here. Married filing jointly (even if only one had income) Check only one box. If more than four dependents, see instructions and check here Foreign postal code Presidential Election Campaign Check here if you, or your spouse if filing jointly, want $3 to go to this fund. Checking a box below will not change your tax or You Spouse refund. 4 Single X 2 Exemptions 82609 Form 1040 (2012) David R and Sheri N Johnson Form 1040 (2012) Tax and Credits Standard Deduction for People who check any box on line 39a or 39b or who can be claimed as a dependent, see instructions. All others: Single or Married filing separately, $5,950 Married filing jointly or Qualifying widow(er), $11,900 Head of household, $8,700 Other Taxes Payments If you have a qualifying child, attach Schedule EIC. Refund Direct deposit? See instructions. 38 39a b 111-11-1111 Page 2 Amount from line 37 (adjusted gross income). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .38 . . . . 88,444 . . . . . . . . Check Blind. You were born before January 2, 1948, Total boxes checked if: Blind. Spouse was born before January 2, 1948, 39a { } If your spouse itemizes on a separate return or you were a dual-status alien, check here. . . . . 39b . . . . . . . . . . . . . . . . . . 40 41 42 43 44 45 46 47 48 49 50 51 52 Itemized deductions (from Schedule A) or your standard deduction (see left margin) . . . . . . . . . 40 . . . . .14,833. . . . . . . . Subtract line 40 from line 38 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41 . . . . . . . . . .73,611 . . . . . . . . .. .. .. .. Exemptions. Multiply $3,800 by the number on line 6d . . . . . . . . . . . . . . . . . . . . . . 42 . . . . . 19,000 . . . . . . . . Taxable income. Subtract line 42 from line 41. If line 42 is more than line 41, enter -0- . . .. . . . .. . .. . . . .. . .. .. 43 . . . . .54,611 . . . . . . . . . . . . 44 . . . . . .7,219 . . . . . . . Tax (see instructions). Check if any from: a c Form(s) 8814 b Form 4972 962 election Alternative minimum tax (see instructions). Attach Form 6251 . . . . . . . . . . . . . . . . . . . . . . . . . .45 . . . . . . . . . . . . . . . . . . . . . . . .. Add lines 44 and 45 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 46 . . . . . 7,219. . . . . . . . Foreign tax credit. Attach Form 1116 if required . . . . . . . . . . . . . .47. . . . . . . . . . . . . . . . . . . . . . . . Credit for child and dependent care expenses. Attach Form 2441 . . . . . . 48 . . . . . . . . . . . . . . . . . . . . . . . . . Education credits from Form 8863, line 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Tax. is .calculated . . . . . . . . . 49 Retirement savings contributions credit. Attach Form 8880 . . . . . . . . . 50 . . . . . . . . . . . . . . from the. . . . . . . . . . Child tax credit. Attach Schedule 8812, if required . . . . . . . . . . . . . 51 . . . . . . . . . . . . . . Qualified . . . . . . . . . . Dividends and Residential energy credits. Attach Form 5695 . . . . . . . . . . . . . . . 52 . . . . . . . . . . . . Capital . . .Tax . . . . . . . . Gain . 53 Other credits from Form: a 3800 b 8801 c Worksheet . 53 54 55 Add lines 47 through 53. These are your total credits . . . . . . . . . . . . . . . . . . . . . . . 54 . . . . . . . . . . . . . Subtract line 54 from line 46. If line 54 is more than line 46, enter -0- . . . . . . . . . . . . . . . . .55 . . . . . 7,219 . . . . . . . .. . .. .. 56 Self-employment tax. Attach Schedule SE . . . . . . . . .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 56 .. .. .. .. .. .8,687 .. .. .. .. 4137 8919 . . . . . . . . .57 . . . . . . . . . . . . . 57 Unreported social security and Medicare tax from Form: a b 58 Additional tax on IRAs, other qualified retirement plans, etc. Attach Form 5329 if required . . . . . . . . . . . . . . . . . . . . . 58 . . 59a Household employment taxes from Schedule H . . . . . . . . . . . . . . . . . . . . . . . . . 59a . . . . . . . . . . . . b First-time homebuyer credit repayment. Attach Form 5405 if required . . . . . . . . . . . . . . . . .59b . . . . . . . . . . . . 60 Other taxes. Enter code(s) from instructions 60 61 Add lines 55 through 60. This is your total tax . . . . . . . . . . . . . . . . . . . . . . . . . . 61 . . . . .15,906 . . . . . . . . . 62 Federal income tax withheld from Forms W-2 and 1099 . . . . . . . . . . 62 . . . . . . . . . . . . . . . . . . . . . . . . 63 2012 estimated tax payments and amount applied from 2011 return . . . . . . 63 . . . . . . . . . . . . . . . . . . . . . . . 64a Earned income credit (EIC) . . . . . . . . . . . . . . . . . . . . .64a . . . . . . . . . . . . . . . . . . . . . . . . . b Nontaxable combat pay election . . . . . . . .64b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 65 Additional child tax credit. Attach Schedule 8812 65 . 66 American opportunity credit from Form 8863, line 8 . . . . . . . . . . . . .66 . . . . . . . . . . . . . . . . . . . . . . . . 67 Reserved . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 67 . . . . . . . . . . . . . . . . . . . . . . . 68 Amount paid with request for extension to file . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 68 . 69 Excess social security and tier 1 RRTA tax withheld . . . . . . . . . . . . 69 . . . . . . . . . . . . . . . . . . . . . . . . 70 Credit for federal tax on fuels. Attach Form 4136 . . . . . . . . . . . . . .70 . . . . . . . . . . . . . . . . . . . . . . . 2439 b 8801 d 8885 71 Credits from Form: a 71 Reserved c 72 Add lines 62, 63, 64a, and 65 through 71. These are your total payments . . . . . .. .. .. .. .. .. .. .. .. .. .. .. . . . . . . .0 . . . . 72 73 If line 72 is more than line 61, subtract line 61 from line 72. This is the amount you overpaid . . . . . . . .73. . . . . . . . . . . . 74a Amount of line 73 you want refunded to you. If Form 8888 is attached, check here. . . . . . . 74a Checking Savings b Routing number c Type: d If e-filing, enter Routing & Account numbers on Form E-File Info. Account number 75 Amount You Owe Third Party Designee Sign Here Joint return? See instructions. Keep a copy for your records. Paid Preparer Use Only Amount of line 73 you want applied to your 2013 estimated tax . . . . . . .75. . . . . . . . . . . . . . . . . . . . . . . . 76 77 Amount you owe. Subtract line 72 from line 61. For details on how to pay, see instructions . . . . . . . . 76 . . . . .15,906. . . . . . . . Estimated tax penalty (see instructions) . . . . . . . . . . . . . . . . .77 . . . . . . . . . . . . . . . . . . . . . . . . Do you want to allow another person to discuss this return with the IRS (see instructions)? Designee's name Phone no. Yes. Complete below. No Personal identification number (PIN) Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and belief, they are true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge. Your signature Date Your occupation Daytime phone number Consulting Engineer Spouse's signature. If a joint return, both must sign. Date If the IRS sent you an Identity Protection Spouse's occupation Paralegal Print/Type preparer's name Preparer's signature Date Check if PTIN self-employed Firm's name Firm's EIN Firm's address Phone no. Form 1040 (2012) SCHEDULE A (Form 1040) Department of the Treasury Internal Revenue Service (99) Itemized Deductions Information about Schedule A and its separate instructions is at www.irs.gov/form1040. Attach to Form 1040. Name(s) shown on Form 1040 OMB No. 1545-0074 Attachment 07 Sequence No. Your social security number David R and Sheri N Johnson 111-11-1111 Caution. Do not include expenses reimbursed or paid by others. Medical 1 Medical and dental expenses (see instructions) . . . . . . . . . 1 . . . . . 9,197. . . . . . . . . . . . . . . . . . and 2 Enter amount from Form 1040, line 38 . . . 2 . . . . . 88,444 . . . . . . . . . . . . . . . . . . . . . . . . . . . . Dental 3 Multiply line 2 by 7.5% (.075) . . . . . . . . . . . . . . . . . . . . . . 6,633 . . . . . . . . . . . . . . . 3 . . . Expenses 4 Subtract line 3 from line 1. If line 3 is more than line 1, enter -0- . . . . . . . . . . . . . 4 . . . . . 2,564. . . . . . . . Taxes You 5 State and local a Income taxes, or Paid . . . . . . . . . . . . . . .5 . . . . . . . . . . . . . . . . . . . . . . . 2,469 b X General sales taxes 6 Real estate taxes (see instructions) . . . . . . . . . . . . . . 6 . . . . . 2,480 . . . . . . . . . . . . . . . . . . 7 Personal property taxes . . . . . . . . . . . . . . . . . . . 7. . . . . . . . . . . . . . . . . . . . . . . 8 Other taxes. List type and amount 8 9 Add lines 5 through 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 . . . . . . 4,949 . . . . . . . Interest 10 Home mortgage interest and points reported to you on Form 1098 10 3,520 You Paid 11 Home mortgage interest not reported to you on Form 1098. If paid to the person from whom you bought the home, see instructions and show that person's name, identifying no., and address Name Address Note. Your mortgage TIN 11 interest 12 Points not reported to you on Form 1098. See instructions for deduction may special rules . . . . . . . . . . . . . . . . . . . . . . . 12 . . . . . . . . . . . . . . . . . . . . . . . be limited (see 13 Mortgage insurance premiums (see instructions) . . . . . . . . . 13 . . . . . . . . . . . . . . . . . . . . . . . instructions). 14 Investment interest. Attach Form 4952 if required. (See instructions.) . . . 14 . . . . . . . . . . . . . . . . . . . . . . . . . . Gifts to Charity If you made a gift and got a benefit for it, see instructions. 15 Add lines 10 through 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . .15 . . . . . 3,520 . . . . . . . . 16 Gifts by cash or check. If you made any gift of $250 or more, see instructions . . . . . . . . . . . . . . . . . . . . . . 16 . . . . . 3,800 . . . . . . . . . . . . . . . . . . 17 Other than by cash or check. If any gift of $250 or more, see instructions. You must attach Form 8283 if over $500 . . . . . . .17. . . . . . . . . . . . . . . . . . . . . . . 18 Carryover from prior year . . . . . . . . . . . . . . . . . .18 . . . . . . . . . . . . . . . . . . . . . . . 19 Add lines 16 through 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .19 . . . . . . . . . . 3,800 . . . . . .. .. . Casualty and Theft Losses 20 Casualty or theft loss(es). Attach Form 4684. (See instructions.) . . . . . . . . . . . . . 20 . . . . . . . . . . . . . Job Expenses and Certain Miscellaneous Deductions 21 Unreimbursed employee expensesjob travel, union dues, job education, etc. Attach Form 2106 or 2106-EZ if required. (See instructions.) $ See Attached Statement $ 1,340 21 1,340 22 Tax preparation fees . . . . . . . . . . . . . . . . . . . .22. . . . . . . . . . . . . . . . . . . . . . . 23 Other expensesinvestment, safe deposit box, etc. List type and amount $ $ 23 $ 24 Add lines 21 through 23 . . . . . . . . . . . . . . . . . . 24 . . . . . . . . . . . . . . . . . . . . . . . . 1,340 25 Enter amount from Form 1040, line 38 . . .25 . . . . 88,444 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26 Multiply line 25 by 2% (.02) . . . . . . . . . . . . . . . . . 26 . . . . . 1,769 . . . . . . . . . . . . . . . . . . 27 Subtract line 26 from line 24. If line 26 is more than line 24, enter -0- . . . . . . . . . . . 27 . . . . . . . 0. . . . . . Other 28 Otherfrom list in instructions. List type and amount Miscellaneous $ Deductions 28 $ Total 29 Add the amounts in the far right column for lines 4 through 28. Also, enter this amount Itemized on Form 1040, line 40 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29 . . . . .14,833 . . . . . . . . Deductions 30 If you elect to itemize deductions even though they are less than your standard deduction, check here . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . For Paperwork Reduction Act Notice, see Form 1040 instructions. HTA Schedule A (Form 1040) 2012 SCHEDULE C (Form 1040) Department of the Treasury Internal Revenue Service (99) Profit or Loss From Business OMB No. 1545-0074 (Sole Proprietorship) For information on Schedule C and its instructions, go to www.irs.gov/schedulec. Name of proprietor 09 Social security number (SSN) David R Johnson A Attachment Sequence No. Attach to Form 1040, 1040NR, or 1041; partnerships generally must file Form 1065. 111-11-1111 Principal business or profession, including product or service (see instructions) B Enter code from instructions D Employer ID number (EIN), (see instr.) Engineer, Services to MIning Companies 541990 C Business name. If no separate business name, leave blank. E Business address (including suite or room no.) 641 Cody Way Casper City, town or post office, state, and ZIP code (1) X Cash Accounting method: G Did you "materially participate" in the operation of this business during 2012? If "No," see instructions for limit on losses . . . . . . X . Yes . . . .No . . . . . . . H If you started or acquired this business during 2012, check here . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . I Did you make any payments in 2012 that would require you to file Form(s) 1099? (see instructions) . . . . . . . . . . . . Yes. . X . No . . . . . . . . J If "Yes," did you or will you file required Forms 1099? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes . . . No . . . . . . . . Part I 2 3 4 5 6 7 Accrual (3) 82609 F 1 (2) WY Other (specify) Income 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. . . . . . . 117,620. . . . . . . . . . Returns and allowances (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. . . . . . . . . . . . . . . . Subtract line 2 from line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 . . . . . . 117,620 . . . . . . . . . . . Cost of goods sold (from line 42) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Gross profit. Subtract line 4 from line 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . .5 . . . . . . 117,620 . . . . . . . . . . Other income, including federal and state gasoline or fuel tax credit or refund (see instructions) . . . . . . . 6 . . . . . . . . . . . . . . . . . Gross income. Add lines 5 and 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7. . . . . . . 117,620 . . . . . . . . . . Part II Expenses Enter expenses for business use of your home only on line 30. 1,200 . .8 . . . . . . . 2,400 . . . . 18 . .Office expense (see instructions). . . . . . 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 19 Pension and profit-sharing plans 19 . .9 . . . . . . . 5,390. . . . 20 . .Rent. or. lease (see instructions): . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 . . . . . . . . . . . . . . a. Vehicles, .machinery, and equipment . . . 20a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 . 11 11 b Other business property . . . . .20b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 . .Repairs and. maintenance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 12 21 Depreciation and section 179 13 3,200 22 Supplies (not included in Part III) 22 expense deduction (not . . 23 Taxes and licenses . . . . . . . 23 . . . . . . . . 300 . . . . . . . included in Part III) (see instructions) . . . . . . . . 9,210 13 24 Travel, meals, and entertainment: Employee benefit programs . . . 14 a Travel . . . . . . . . . . . .24a . . . . . . .14,320. . . . . . . (other than on line 19). . . . . 14 . . . . . . . . . . . . . . b. Deductible meals .and . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Insurance (other than health) . . . 15 . . . . . . . . . . . . . . . entertainment (see instructions) . . 24b. . . . . . . 3,050 . . . . . . . . . . . . . . . . . . . . . . . . 15 Interest: 16 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 . . . . . . . 1,280 . . . . . . Legal and professional services . . . 17. . . . . . . . . . . . . . b .Reserved for . . . use .. .. .. .. 27b .. .. .. . . . . . . . . . .. .. .. . . . . . . . . future . . 17 .. .. 28 Total expenses before expenses for business use of home. Add lines 8 through 27a . . . . . . . . . . . 28 . . . . . . .40,350. . . . . . . . . . Tentative profit or (loss). Subtract line 28 from line 7 . . . . . . . . . . . . . . . . . . . . . . . .29. . . . . . . 77,270 . . . . . . . . . . 29 30 Expenses for business use of your home. Attach Form 8829. Do not report such expenses elsewhere . . . . 30 . . . . . . . 6,546 . . . . . . . . . . 31 Net profit or (loss). Subtract line 30 from line 29. 8 9 Advertising . . . . . . . . Car and truck expenses (see instructions) . . . . . . . Commissions and fees . . . Contract labor (see instructions) Depletion . . . . . . . . If a profit, enter on both Form 1040, line 12 (or Form 1040NR, 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. 32 70,724 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 Form 1040, line 12, (or Form 1040NR, 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. For Paperwork Reduction Act Notice, see your tax return instructions. HTA 31 32a All investment is at risk. 32b Some investment is not at risk. Schedule C (Form 1040) 2012 David R Johnson Schedule C (Form 1040) 2012 Part III 33 Page 2 111-11-1111 Cost of Goods Sold (see instructions) Method(s) used to value closing inventory: a Cost b Lower of cost or market c Other (attach explanation) 34 Was there any change in determining quantities, costs, or valuations between opening and closing inventory? If "Yes," attach explanation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes . . . . . No . . . . . . . . 35 Inventory at beginning of year. If different from last year's closing inventory, attach explanation . . . . 35 . . . . . . . . . . . . . . . . . . . 36 Purchases less cost of items withdrawn for personal use . . . . . . . . . . . . . . . . . . . 36 . . . . . . . . . . . . . . . . . . . 37 Cost of labor. Do not include any amounts paid to yourself . . . . . . . . . . . . . . . . . . 37 . . . . . . . . . . . . . . . . . . . . 38 Materials and supplies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .38. . . . . . . . . . . . . . . . . . . 39 Other costs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39 . . . . . . . . . . . . . . . . . . . 40 Add lines 35 through 39 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40 . . . . . . . . . . 0 . . . . . . . . . 41 Inventory at end of year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41 . . . . . . . . . . . . . . . . . . . 42 Cost of goods sold. Subtract line 41 from line 40. Enter the result here and on line 4 . . . . . . . .42 . . . . . . . . . . 0. . . . . . . . . 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 2012, enter the number of miles you used your vehicle for: a Business b Commuting (see instructions) c Other 45 Was your vehicle available for personal use during off-duty hours? . . . . . . . . . . . . . . . . . . . . . . Yes . . . . . No. . . . . . . . 46 Do you (or your spouse) have another vehicle available for personal use? . . . . . . . . . . . . . . . . . . . Yes. . . . . . . . . . . . . No . . . 47 a Do you have evidence to support your deduction? . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes . . . . . No . . . . . . . . b If "Yes," is the evidence written? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes . . . . . No . . . . . Part V Other Expenses. List below business expenses not included on lines 8-26 or line 30. Telephone/Internet 860 Trade Journals 240 Professional Dues 180 48 Total other expenses. Enter here and on line 27a . . . . . . . . . . . . . . . . . . . . . 48 . . . . . . . . .1,280 . . . . . . . . . . Schedule C (Form 1040) 2012 SCHEDULE D (Form 1040) Department of the Treasury Internal Revenue Service (99) Capital Gains and Losses OMB No. 1545-0074 Attach to Form 1040 or Form 1040NR. Information about Schedule D and its separate instructions is at www.irs.gov/form1040. Use Form 8949 to list your transactions for lines 1, 2, 3, 8, 9, and 10. Attachment Sequence No. Name(s) shown on return David R and Sheri N Johnson 12 Your social security number 111-11-1111 Part I Short-Term Capital Gains and LossesAssets Held One Year or Less Complete Form 8949 before completing line 1, 2, or 3. (d) Proceeds (sales (g) Adjustments to (h) Gain or (loss) (e) Cost or other basis price) from Form(s) gain or loss from Subtract column (e) from from Form(s) 8949, Part This form may be easier to complete if you round off cents 8949, Part I, line 2, Form(s) 8949, Part I, column (d) and combine I, line 2, column (e) column (d) line 2, column (g) the result with column (g) to whole dollars. 1 Short-term totals from all Forms 8949 with box A checked in Part I . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .0 . . . . 2 Short-term totals from all Forms 8949 with box B checked in Part I . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 . . . . 3 Short-term totals from all Forms 8949 with box C checked in Part I . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 . . . . 4 5 6 7 Short-term gain from Form 6252 and short-term gain or (loss) from Forms 4684, 6781, and 8824 . . . . . . 4 . . . . . . . . . . . . Net short-term gain or (loss) from partnerships, S corporations, estates, and trusts from Schedule(s) K-1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. . . . . . . . . . . . Short-term capital loss carryover. Enter the amount, if any, from line 8 of your Capital Loss Carryover Worksheet in the instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .6 . ( . . . . . . . ) . . . . Net short-term capital gain or (loss). Combine lines 1 through 6 in column (h). If you have any long-term capital gains or losses, go to Part II below. Otherwise, go to Part III on the back . . . . . . . . . 7 . . . . . . . . 0. . . . Part II Long-Term Capital Gains and LossesAssets Held More Than One Year Complete Form 8949 before completing line 8, 9, or 10. (d) Proceeds (sales (g) Adjustments to (h) Gain or (loss) (e) Cost or other basis price) from Form(s) gain or loss from Subtract column (e) from from Form(s) 8949, Part This form may be easier to complete if you round off cents 8949, Part II, line 4, Form(s) 8949, Part II, column (d) and combine II, line 4, column (e) column (d) line 4, column (g) the result with column (g) to whole dollars. 8 Long-term totals from all Forms 8949 with box A checked in Part II . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .0 . . . . 9 Long-term totals from all Forms 8949 with box B checked in Part II . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 . . . . 10 Long-term totals from all Forms 8949 with box C checked in Part II . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,900 . . . . . . . . . . . . .-3,900 . . . . . . . . . 11 Gain from Form 4797, Part I; long-term gain from Forms 2439 and 6252; and long-term gain or (loss) from Forms 4684, 6781, and 8824 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .11. . . . . . . . . . . . 12 13 14 15 Net long-term gain or (loss) from partnerships, S corporations, estates, and trusts from Schedule(s) K-1 . . . . . . 12 . . . . . . . . . . . . . Enter Capital Gain Distributions on Dividends Worksheet. Capital gain distributions. See the instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .13. . . . . . . . . . . . . Long-term capital loss carryover. Enter the amount, if any, from line 13 of your Capital Loss Carryover Worksheet in the instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 . ( . . . . . . . ) . . . . . Net long-term capital gain or (loss). Combine lines 8 through 14 in column (h). Then go to Part III on the back . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 . . . . . -3,900 . . . . . . . For Paperwork Reduction Act Notice, see your tax return instructions. HTA Schedule D (Form 1040) 2012 Schedule D (Form 1040) 2012 Part III 16 David R and Sheri N Johnson 111-11-1111 Page 2 Summary 16 Combine lines 7 and 15 and enter the result . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -3,900 . . . . . . If line 16 is a gain, enter the amount from line 16 on Form 1040, line 13, or Form 1040NR, line 14. Then go to line 17 below. If line 16 is a loss, skip lines 17 through 20 below. Then go to line 21. Also be sure to complete line 22. If line 16 is zero, skip lines 17 through 21 below and enter -0- on Form 1040, line 13, or Form 1040NR, line 14. Then go to line 22. 17 Are lines 15 and 16 both gains? Yes. Go to line 18. No. Skip lines 18 through 21, and go to line 22. 18 Enter the amount, if any, from line 7 of the 28% Rate Gain Worksheet in the instructions . . . . . . . .18 . . . . . . . . . . . . . 19 Enter the amount, if any, from line 18 of the Unrecaptured Section 1250 Gain Worksheet in the instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19. . . . . . . . . . . . . . 20 Are lines 18 and 19 both zero or blank? Yes. Complete the Qualified Dividends and Capital Gain Tax Worksheet in the instructions for Form 1040, line 44 (or in the instructions for Form 1040NR, line 42). Do not complete lines 21 and 22 below. No. Complete the Schedule D Tax Worksheet in the instructions. Do not complete lines 21 and 22 below. 21 If line 16 is a loss, enter here and on Form 1040, line 13, or Form 1040NR, line 14, the smaller of: The loss on line 16 or ($3,000), or if married filing separately, ($1,500) . . . . . . . . . . . . . . . . . . . . 21 . ( . . . . . .3,000) . . . . . . . Note. When figuring which amount is smaller, treat both amounts as positive numbers. 22 Do you have qualified dividends on Form 1040, line 9b, or Form 1040NR, line 10b? X Yes. Complete the Qualified Dividends and Capital Gain Tax Worksheet in the instructions for Form 1040, line 44 (or in the instructions for Form 1040NR, line 42). No. Complete the rest of Form 1040 or Form 1040NR. Schedule D (Form 1040) 2012 Form 8949 (2012) Attachment Sequence No. 12A Page Name(s) shown on return. (Name and SSN or taxpayer identification no. not required if shown on other side.) David R and Sheri N Johnson 2 Social security number or taxpayer identification number 111-11-1111 Most brokers issue their own substitute statement instead of using Form 1099-B. They also may provide basis information (usually your cost) to you on the statement even if it is not reported to the IRS. Before you check Box A, B, or C below, determine whether you received any statement(s) and, if so, the transactions for which basis was reported to the IRS. Brokers are required to report basis to the IRS for most stock you bought in 2011 or later. Part II Long-Term. Transactions involving capital assets you held more than one year are long term. For short-term transactions, see page 1. You must check Box A, B, or C below. Check only one box. If more than one box applies for your long-term transactions, complete a separate Form 8949, page 2, for each applicable box. If you have more long-term transactions than will fit on this page for one or more of the boxes, complete as many forms with the same box checked as you need. (A) Long-term transactions reported on Form(s) 1099-B showing basis was reported to the IRS (B) Long-term transactions reported on Form(s) 1099-B showing basis was not reported to the IRS X (C) Long-term transactions not reported to you on Form 1099-B 3 (a) Description of property (Example: 100 sh. XYZ Co.) Cormorant Stock 4 (b) Date acquired (Mo., day, yr.) 3/7/2011 (c) Date sold or disposed (Mo., day, yr.) (d) Proceeds (sales price) (see instructions) Worthless Worthless Totals. Add the amounts in columns (d), (e), (g), and (h) (subtract negative amounts). Enter each total here and include on your Schedule D, line 8 (if Box A above is checked), line 9 (if Box B above is checked), or line 10 (if Box C above is checked) (e) Cost or other basis. See the Note below and see Column (e) in the separate instructions Adjustment, if any, to gain or loss. If you enter an amount in column (g), enter a code in column (f). See the separate instructions. (f) Code(s) from instructions (g) Amount of adjustment (h) Gain or (loss). Subtract column (e) from column (d) and combine the result with column (g) 3,900 0 3,900 -3,900 0 -3,900 Note. If you checked Box A above but the basis reported to the IRS was incorrect, enter in column (e) the basis as reported to the IRS, and enter an adjustment in column (g) to correct the basis. See Column (g) in the separate instructions for how to figure the amount of the adjustment. Form 8949 (2012) SCHEDULE E (Form 1040) OMB No. 1545-0074 Supplemental Income and Loss (From rental real estate, royalties, partnerships, S corporations, estates, trusts, REMICs, etc.) Attach to Form 1040, 1040NR, or Form 1041. Department of the Treasury Internal Revenue Service (99) Information about Schedule E and its separate instructions is at www.irs.gov/form1040. Name(s) shown on return Attachment Sequence No. Your social security number 13 David R and Sheri N Johnson 111-11-1111 Income or Loss From Rental Real Estate and Royalties Note. If you are in the business of renting personal property, use Part I Schedule C or C-EZ (see instructions). If you are an individual, report farm rental income or loss from Form 4835 on page 2, line 40. A Did you make any payments in 2012 that would require you to file Form(s) 1099? (see instructions) B If "Yes," did you or will you file required Forms 1099? 1a A B C 1b Yes Yes X No No Physical address of each property (street, city, state, ZIP code) 4620 Cottonwood Lane Casper, WY Type of Property (from list below) 2 A 1 B C Type of Property: For each rental real estate property listed above, report the number of fair rental and personal use days. Check the QJV box only if you meet the requirements to file as a qualified joint venture. See instructions. Fair Rental Days Personal Use Days QJV A B C 1 Single Family Residence 3 Vacation/Short-Term Rental 5 Land 7 Self-Rental 2 Multi-Family Residence 4 Commercial Royalties 8 Other (describe) 6 Income: Properties: A B C 3 28,600 Rents received . . . . . . . . . . . . . . . . . . . .3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Royalties received . . . . . . . . . . . . . . . . . . 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Expenses: 5 Advertising . . . . . . . . . . . . . . . . . . . . . 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Auto and travel (see instructions) . . . . . . . . . . . . 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 Cleaning and maintenance . . . . . . . . . . . . . . . 7 . . . . . . 1,200 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 Commissions . . . . . . . . . . . . . . . . . . . . 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 Insurance . . . . . . . . . . . . . . . . . . . . . .9 . . . . . . 3,100. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 Legal and other professional fees . . . . . . . . . . . . 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 Management fees . . . . . . . . . . . . . . . . . . 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Mortgage interest paid to banks, etc. (see instructions) . . . .12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 Other interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 14 Repairs . . . . . . . . . . . . . . . . . . . . . . 14 . . . . . . . 800. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 Supplies . . . . . . . . . . . . . . . . . . . . . . 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 Taxes . . . . . . . . . . . . . . . . . . . . . . . 16 . . . . . .2,400 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 Utilities . . . . . . . . . . . . . . . . . . . . . . 17. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 Depreciation expense or depletion . . . . . . . . . . . .18 . . . . . 18,204 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 19 Other (list) 20 Total expenses. Add lines 5 through 19 . . . . . . . . . .20 . . . . . 25,704 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 Subtract line 20 from line 3 (rents) and/or 4 (royalties). If 22 23 a b c d e 24 25 26 result is a (loss), see instructions to find out if you must file Form 6198 . . . . . . . . . . . . . . . . . . . 21 . . . . . . 2,896. . . . . . . . . . . . . . . . . . . . . . . . Deductible rental real estate loss after limitation, if any, ) on Form 8582 (see instructions) . . . . . . . . . . . . 22. (. . . . . . . . . . ) . . . . . . . . . . . ). . . . . . . . . . . . . . . Total of all amounts reported on line 3 for all rental properties . . . . . . . . . . . 23a . . . . . 28,600 . . . . . . . . . . . . . . . . . . . . . . Total of all amounts reported on line 4 for all royalty properties . . . . . . . . . . .23b . . . . . . . . 0 . . . . . . . . . . . . . . . . . . . Total of all amounts reported on line 12 for all properties . . . . . . . . . . . . . 23c . . . . . . . . 0 . . . . . . . . . . . . . . . . . . . Total of all amounts reported on line 18 for all properties . . . . . . . . . . . . . 23d . . . . . 18,204 . . . . . . . . . . . . . . . . . . . . . . Total of all amounts reported on line 20 for all properties . . . . . . . . . . . . . 23e . . . . . 25,704 . . . . . . . . . . . . . . . . . . . . . . 2,896 Income. Add positive amounts shown on line 21. Do not include any losses . . . . . . . . . . . . . . . . 24. . . . . . . . . . . . . . . . Losses. Add royalty losses from line 21 and rental real estate losses from line 22. Enter total losses here . . . . . 25 . ( . . . . . . . 0 . . .) . . . . . Total rental real estate and royalty income or (loss). Combine lines 24 and 25. Enter the result here. If Parts II, III, IV, and line 40 on page 2 do not apply to you, also enter this amount on Form 1040, line 2,896 17, or Form 1040NR, line 18. Otherwise, include this amount in the total on line 41 on page 2 . . . . . . . . . 26. . . . For Paperwork Reduction Act Notice, see your tax return instructions. HTA Schedule E (Form 1040) 2012 SCHEDULE SE (Form 1040) OMB No. 1545-0074 Self-Employment Tax Information about Schedule SE and its separate instructions is at www.irs.gov/form1040. Attachment Sequence No. Department of the Treasury Internal Revenue Service (99) Attach to Form 1040 or Form 1040NR. Name of person with self-employment income (as shown on Form 1040) Social security number of person with self-employment income David R Johnson 17 111-11-1111 Before you begin: To determine if you must file Schedule SE, see the instructions. May I Use Short Schedule SE or Must I Use Long Schedule SE? Note. Use this flowchart only if you must file Schedule SE. If unsure, see Who Must File Schedule SE in the instructions. Did you receive wages or tips in 2012? No Are you a minister, member of a religious order, or Christian Science practitioner who received IRS approval not to be taxed on earnings from these sources, but you owe self-employment tax on other earnings? Yes Was the total of your wages and tips subject to social security or railroad retirement (tier 1) tax plus your net earnings from self-employment more than $110,100? Yes No Are you using one of the optional methods to figure your net earnings (see instructions)? Yes No Yes Did you receive tips subject to social security or Medicare tax that you did not report to your employer? Yes No No Did you receive church employee income (see instructions) reported on Form W-2 of $108.28 or more? Yes No Did you report any wages on Form 8919, Uncollected Social Security and Medicare Tax on Wages? Yes No You may use Short Schedule SE below You must use Long Schedule SE on page 2 Section AShort Schedule SE. Caution. Read above to see if you can use Short Schedule SE. 1 a Net farm profit or (loss) from Schedule F, line 34, and farm partnerships, Schedule K-1 (Form 1065), box 14, code A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1a . . . . . . . . . . . . . . . b If you received social security retirement or disability benefits, enter the amount of Conservation Reserve Program payments included on Schedule F, line 4b, or listed on Schedule K-1 (Form 1065), box 20, code Y . . . . . . .1b. .( . . . . . . . . ) . . . . 2 Net profit or (loss) from Schedule C, line 31; Schedule C-EZ, line 3; Schedule K-1 (Form 1065), box 14, code A (other than farming); and Schedule K-1 (Form 1065-B), box 9, code J1. Ministers and members of religious orders, see instructions for types of income to report on this line. See instructions for other income to report . . . . . . . . . . . . . . . . . . . . . . 2. . . . . . 70,724 . . . . . . . . 3 Combine lines 1a, 1b, and 2 . . . . . . . . . . . . . . . . . . . . . . . . . .. .. . . .. .. . . . . . . . . . ..3 .. . . .. .. . . 70,724. . .. .. . . .. .. . .. 4 Multiply line 3 by 92.35% (.9235). If less than $400, you do not owe self-employment tax; do not file this schedule unless you have an amount on line 1b . . . . . . . . . . . . . . . . . . 4. . . . . . 65,314 . . . . . . . . Note. If line 4 is less than $400 due to Conservation Reserve Program payments on line 1b, see instructions. 5 Self-employment tax. If the amount on line 4 is: $110,100 or less, multiply line 4 by 13.3% (.133). Enter the result here and on Form 1040, line 56, or Form 1040NR, line 54 More than $110,100, multiply line 4 by 2.9% (.029). Then, add $11,450.40 to the result. Enter the total here and on Form 1040, line 56, or Form 1040NR, line 54 . . . . . . . . . . . . . 5. . . . . . 8,687 . . . . . . . . 6 Deduction for employer-equivalent portion of self-employment tax. If the amount on line 5 is: $14,643.30 or less, multiply line 5 by 57.51% (.5751) More than $14,643.30, multiply line 5 by 50% (.50) and add $1,100 to the result. Enter the result here and on Form 1040, line 27, or Form 1040NR, line 27 . . . . . . . . . . . . . . . . . . . . . . . .6 . . . . . 4,996. . . . . . . . . . . . . . . . . . For Paperwork Reduction Act Notice, see your tax return instructions. HTA Schedule SE (Form 1040) 2012 17 Schedule SE (Form 1040) 2012 Attachment Sequence No. Name of person with self-employment income (as shown on Form 1040) Social security number of person with self-employment income David R Johnson Page 2 111-11-1111 Section BLong Schedule SE Part I Self-Employment Tax Note. If your only income subject to self-employment tax is church employee income, see instructions. Also see instructions for the definition of church employee income. A If you are a minister, member of a religious order, or Christian Science practitioner and you filed Form 4361, but you had $400 or more of other net earnings from self-employment, check here and continue with Part I . . . . . . . . . . . . . . . . 1 a Net farm profit or (loss) from Schedule F, line 34, and farm partnerships, Schedule K-1 (Form 1065), box 14, code A. Note. Skip lines 1a and 1b if you use the farm optional method (see instructions) . . . . 1a . . . . . . . . . . . . . b If you received social security retirement or disability benefits, enter the amount of Conservation Reserve Program payments included on Schedule F, line 4b, or listed on Schedule K-1 (Form 1065), box 20, code Y . . . 1b . ( . . . . . . . . . ) . . . . 2 Net profit or (loss) from Schedule C, line 31; Schedule C-EZ, line 3; Schedule K-1 (Form 1065), box 14, code A (other than farming); and Schedule K-1 (Form 1065-B), box 9, code J1. Ministers and members of religious orders, see instructions for types of income to report on this line. See instructions for other income to report. Note. Skip this line if you use the nonfarm optional method (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. . . . . . . . . . . . . 3 Combine lines 1a, 1b, and 2 . . . . . . . . . . . . . . . .. .. . . .. .. . . . . . . . . . .. .. . . .. .. 3. . . . . . . . .. .. . . 0 .. .. . . . . . . . . 4 a If line 3 is more than zero, multiply line 3 by 92.35% (.9235). Otherwise, enter amount from line 3 4a . . . . .. Note. If line 4a is less than $400 due to Conservation Reserve Program payments on line 1b, see instructions. 5 6 7 8 9 10 11 12 13 b If you elect one or both of the optional methods, enter the total of lines 15 and 17 here . . . . . . . .4b . . . . . . .0 . . . . . . . c Combine lines 4a and 4b. If less than $400, stop; you do not owe self-employment tax. Exception. If less than $400 and you had church employee income, enter -0- and continue. . . . . . . . . . 4c. . . . . . . 0 . . . . . . . . a Enter your church employee income from Form W-2. See instructions for definition of church employee income . . . . . . . . . 5a . . . . . . . . . . . . . . . . . . . . . . . . . . b Multiply line 5a by 92.35% (.9235). If less than $100, enter -0- . . . . . . . . . . . . . . . . . 5b . . . . . . . 0 . . . . . . . Add lines 4c and 5b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 . . . . . . . 0 . . . . . . . Maximum amount of combined wages and self-employment earnings subject to social security tax or the 4.2% portion of the 5.65% railroad retirement (tier 1) tax for 2012 . . . . . . . . . . . . . 7 . . . . . . . . . . . . . . a Total social security wages and tips (total of boxes 3 and 7 on Form(s) W-2) and railroad retirement (tier 1) compensation. If $110,100 or 8a more, skip lines 8b through 10, and go to line 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b Unreported tips subject to social security tax (from Form 4137, line 10) 8b c Wages subject to social security tax (from Form 8919, line 10) . . . . . . 8c . . . . . . . . . . . . . . . . . . . . . . . . . . d Add lines 8a, 8b, and 8c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8d . . . . . . . 0. . . . . . . Subtract line 8d from line 7. If zero or less, enter -0- here and on line 10 and go to line 11 . . . . . . .9 . . . . . . . 0 . . . . . . . Multiply the smaller of line 6 or line 9 by 10.4% (.104) . . . . . . . . . . . . . . . . . . . . 10 . . . . . . . 0 . . . . . . . . Multiply line 6 by 2.9% (.029) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 . . . . . . . 0 . . . . . . . 12 0 Self-employment tax. Add lines 10 and 11. Enter here and on Form 1040, line 56, or Form 1040NR, line 54 Deduction for employer-equivalent portion of self-employment tax. Add the two following amounts. 59.6% (.596) of line 10. One-half of line 11. Enter the result here and on Form 1040, line 27, or Form 1040NR, line 27 . . . . . . . . . . . . . . . . . . . . . . . . 13 . . . . . . . 0 . . . . . . . . . . . . Part II Optional Methods To Figure Net Earnings (see instructions) Farm Optional Method. You may use this method only if (a) your gross farm income was not more than $6,780, or (b) your net farm profits were less than $4,894. 14 Maximum income for optional methods . . . . . . . . . . . . . . . . . . . . . . . . . . 14 . . . . . . . . . . . . . . 15 Enter the smaller of: two-thirds (/3) of gross farm income (not less than zero) or $4,520. Also include this amount on line 4b above . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 . . . . . . . . . . . . . . Nonfarm Optional Method. You may use this method only if (a) your net nonfarm profits were less than $4,894 and also less than 72.189% of your gross nonfarm income, and (b) you had net earnings from self-employment of at least $400 in 2 of the prior 3 years. Caution. You may use this method no more than five times. 16 17 Subtract line 15 from line 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .16. . . . . . . .0 . . . . . . Enter the smaller of: two-thirds (/3) of gross nonfarm income (not less than zero) or the amount on line 16. Also include this amount on line 4b above . . . . . . . . . . . . . . . . . . . . . 17 . . . . . . . . . . . . . . From Sch. F, line 9, and Sch. K-1 (Form 1065), box 14, code B. From Sch. F, line 34, and Sch. K-1 (Form 1065), box 14, code Aminus the amount you would have entered on line 1b had you not used the optional method. From Sch. C, line 31; Sch. C-EZ, line 3; Sch. K-1 (Form 1065), box 14, code A; and Sch. K-1 (Form 1065-B), box 9, code J1. From Sch. C, line 7; Sch. C-EZ, line 1; Sch. K-1 (Form 1065), box 14, code C; and Sch. K-1 (Form 1065-B), box 9, code J2. Schedule SE (Form 1040) 2012 Form Depreciation and Amortization 4562 Department of the Treasury Internal Revenue Service (Including Information on Listed Property) Attachment (99) Name(s) shown on return See separate instructions. Attach to your tax return. Business or activity to which this form relates Sheri N Johnson Sequence No. 179 Identifying number 123-45-6785 If you have more than one business or activity with Section 179, see 179 Summary. Note: If you have any listed property, complete Part V before you complete Part I. Maximum amount (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 . . . . Total cost of section 179 property placed in service (see instructions). . . . . . . . . . . . . . . . . . . . . . 2 . . . . . . . . . . Threshold cost of section 179 property before reduction in limitation (see instructions) . . . . . . . . . . . . . . . .3 . . . . . . . . . Reduction in limitation. Subtract line 3 from line 2. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . .4 . . . . . . 0. . . Dollar limitation for tax year. Subtract line 4 from line 1. If zero or less, enter -0-. If married filing separately, see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. . . . . . 0 . . . Part I 1 2 3 4 5 OMB No. 1545-0172 2106: 01 Election To Expense Certain Property Under Section 179 6 (a) Description of property (b) Cost (business use only) (c) Elected cost 7 Listed property. Enter the amount from line 29 . . . . . . . . . . . . . . . . . . . . . . 7 . . . . . . . . . . . . . . . . . . 8 Total elected cost of section 179 property. Add amounts in column (c), lines 6 and 7 . . . . . . . . . . . . . . . .8 . . . . . . 0. . . 9 Tentative deduction. Enter the smaller of line 5 or line 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 . . . . . . 0 . . . 10 Carryover of disallowed deduction from line 13 of your 2011 Form 4562. . . . . . . . . . . . . . . . . . . . . 10 . . . . . . . . . 11 Business income limitation. Enter the smaller of business income (not less than zero) or line 5 (see instructions) . . . . . 11 . . . . . . . . . 12 Section 179 expense deduction. Add lines 9 and 10, but do not enter more than line 11 . . . . . . . . . . . . . . .12 . . . . 960 . . . . . 13 Carryover of disallowed deduction to 2013. Add lines 9 and 10, less line 12 . . . . . . . . . . 13 . . . . . . . . .0 . . . . . . . . . . Note: Do not use Part II or Part III below for listed property. Instead, use Part V. Part II Special Depreciation Allowance and Other Depreciation (Do not include listed property.) (See instructions.) 14 Special depreciation allowance for qualified property (other than listed property) placed in service during the tax year (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .14 . . . . . . . . . 15 Property subject to section 168(f)(1) election . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .15. . . . . . . . . 16 Other depreciation (including ACRS) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .16 . . . . . . . . . Part III MACRS Depreciation (Do not include listed property.) (See instructions.) Section A 17 MACRS deductions for assets placed in service in tax years beginning before 2012 . . . . . . . . . . . . . . . .17 . . . . . . . 18 If you are electing to group any assets placed in service during the tax year into one or more general asset accounts, check here . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section B - Assets Placed in Service During 2012 Tax Year Using the General Depreciation System (b) Month and 19 a b c d e f g h i 20 a b c (c) Basis for depreciation year placed (business/investment use in service (a) Classification of property onlysee instructions) (d) Recovery period (e) Convention (f) Method (g) Depreciation deduction 3-year property 5-year property 5 HY 200DB 7-year property 10-year property 15-year property 20-year property 25-year property 25 yrs. S/L Residential rental 27.5 yrs. MM S/L property 27.5 yrs. MM S/L Nonresidential real 39 yrs. MM S/L property MM S/L Section C - Assets Placed in Service During 2012 Tax Year Using the Alternative Depreciation System Class life S/L 12-year 12 yrs. S/L 40-year 40 yrs. MM S/L Part IV Summary (See instructions.) 21 Listed property. Enter amount from line 28 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .21 . . . . . . . . . 22 Total. Add amounts from line 12, lines 14 through 17, lines 19 and 20 in column (g), and line 21. Enter here and on the appropriate lines of your return. Partnerships and S corporations - see instructions . . . . . . . .22. . . . . 960 . . . . 23 For assets shown above and placed in service during the current year, enter the portion of the basis attributable to section 263A costs . . . . . . . . . . . . . . . . . . . . . . 23 . . . . . . . . . . . . . . . . . . For Paperwork Reduction Act Notice, see separate instructions. HTA Form 4562 (2012) Form Depreciation and Amortization 4562 Department of the Treasury Internal Revenue Service OMB No. 1545-0172 (Including Information on Listed Property) Attachment (99) Name(s) shown on return See separate instructions. Attach to your tax return. Business or activity to which this form relates Sequence No. 179 Identifying number David R Johnson Sch C: 01 - Engineer, Services to MIning Companies 111-11-1111 If you have more than one business or activity with Section 179, see 179 Summary. Note: If you have any listed property, complete Part V before you complete Part I. Maximum amount (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 . . . . Total cost of section 179 property placed in service (see instructions). . . . . . . . . . . . . . . . . . . . . . 2 . . . . . . . . . . Threshold cost of section 179 property before reduction in limitation (see instructions) . . . . . . . . . . . . . . . .3 . . . . . . . . . Reduction in limitation. Subtract line 3 from line 2. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . .4 . . . . . . 0. . . Dollar limitation for tax year. Subtract line 4 from line 1. If zero or less, enter -0-. If married filing separately, see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. . . . . . 0 . . . Part I 1 2 3 4 5 Election To Expense Certain Property Under Section 179 6 (a) Description of property (b) Cost (business use only) (c) Elected cost 7 Listed property. Enter the amount from line 29 . . . . . . . . . . . . . . . . . . . . . . 7 . . . . . . . . . . . . . . . . . . 8 Total elected cost of section 179 property. Add amounts in column (c), lines 6 and 7 . . . . . . . . . . . . . . . .8 . . . . . . 0. . . 9 Tentative deduction. Enter the smaller of line 5 or line 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 . . . . . . 0 . . . 10 Carryover of disallowed deduction from line 13 of your 2011 Form 4562. . . . . . . . . . . . . . . . . . . . . 10 . . . . . . . . . 11 Business income limitation. Enter the smaller of business income (not less than zero) or line 5 (see instructions) . . . . . 11 . . . . . . . . . 12 Section 179 expense deduction. Add lines 9 and 10, but do not enter more than line 11 . . . . . . . . . . . . . . .12 . . . . . . . . . 4,800 13 Carryover of disallowed deduction to 2013. Add lines 9 and 10, less line 12 . . . . . . . . . . 13 . . . . . . . . .0 . . . . . . . . . . Note: Do not use Part II or Part III below for listed property. Instead, use Part V. Part II Special Depreciation Allowance and Other Depreciation (Do not include listed property.) (See instructions.) 14 Special depreciation allowance for qualified property (other than listed property) placed in service during the tax year (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .14 . . . . . . . . . 15 Property subject to section 168(f)(1) election . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .15. . . . . . . . . 16 Other depreciation (including ACRS) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .16 . . . . . . . . . Part III MACRS Depreciation (Do not include listed property.) (See instructions.) Section A 17 MACRS deductions for assets placed in service in tax years beginning before 2012 . . . . . . . . . . . . . . . .17 . . . . . . . 18 If you are electing to group any assets placed in service during the tax year into one or more general asset accounts, check here . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section B - Assets Placed in Service During 2012 Tax Year Using the General Depreciation System (b) Month and 19 a b c d e f g h i 20 a b c (c) Basis for depreciation year placed (business/investment use in service (a) Classification of property onlysee instructions) (d) Recovery period (e) Convention (f) Method (g) Depreciation deduction 3-year property 5-year property 7-year property 10-year property 15-year property 20-year property 25-year property 25 yrs. S/L Residential rental 27.5 yrs. MM S/L property 27.5 yrs. MM S/L Nonresidential real 39 yrs. MM S/L property MM S/L Section C - Assets Placed in Service During 2012 Tax Year Using the Alternative Depreciation System Class life S/L 12-year 12 yrs. S/L 40-year 40 yrs. MM S/L Part IV Summary (See instructions.) 21 Listed property. Enter amount from line 28 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .21 . . . . . . . . . 4,410 22 Total. Add amounts from line 12, lines 14 through 17, lines 19 and 20 in column (g), and line 21. Enter here and on the appropriate lines of your return. Partnerships and S corporations - see instructions . . . . . . . .22. . . . 9,210 . . . . . 23 For assets shown above and placed in service during the current year, enter the portion of the basis attributable to section 263A costs . . . . . . . . . . . . . . . . . . . . . . 23 . . . . . . . . . . . . . . . . . . For Paperwork Reduction Act Notice, see separate instructions. HTA Form 4562 (2012) David R Johnson Form 4562 (2012) Part V Page 2 111-11-1111 Listed Property (Include automobiles, certain other vehicles, certain computers, and property used for entertainment, recreation, or amusement.) Note: For any vehicle for which you are using the standard mileage rate or deducting lease expense, complete only 24a, 24b, columns (a) through (c) of Section A, all of Section B, and Section C if applicable. Section ADepreciation and Other Information (Caution: See the instructions for limits for passenger automobiles.) 24a Do you have evidence to support the business/investment use claimed? (a) (b) Type of property Date placed (list vehicles first) in service (c) Business/ investment use percentage X Yes (d) Cost or other basis 24b If "Yes," is the evidence written? No X Yes No (f) (g) (h) (i) Recovery Method/ Depreciation Elected section 179 period (e) Basis for depreciation (business/ investment use only) Convention deduction cost Special depreciation allowance for qualified listed property placed in service during the tax year and used more than 50% in a qualified business use (see instructions) . . . . . . . . 25 . . . . . . . . . . . . . . . . . 26 Property used more th