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1 / 3 100% + Global Cash Flow Exercise: Complete the global cash flow table below for an individual who owns 100% of an LLC, based on the information provided. A B A+B Personal Cash Flow Business Cash Flow (net) Total Cash Flow Personal Debt Service Business Debt Service Total Debt Service Global DSCR D C+D ??? Supporting Cash Income Worksheet (for your use only - optional) Personal Business (SJJ, LLC) Source # 1 Cash Flow Source # 2 + Contributions Source #3 Distributions Total Total 1040 2020 IRS Use Only-Do not write or staple in this space 1 2b 3b 61,000 1,500 Attach Sch. Bit required Department of the Treasury - Internal Revenue Service (99) U.S. Individual Income Tax Return OMB No. 1545-0074 1 Wages, salaries, tips, etc. Attach Form(s) W-2 2a Tax-exempt interest 2a b Taxable interest 3a Qualified dividends b Ordinary dividends 4a IRA distributions. 4a b Taxable amount 5a Pensions and annuities 5a b Taxable amount. 6a Social security benefits b Taxable amount 7 Capital gain or loss). Attach Schedule D if required. If not required, check here 8 Other income from Schedule 1, line 9 9 Add lines 1, 2, 3, 4, 5, 6, 7, and 8. This is your total income 8| 8 || Standard Deduction for Single or Married filing separately, $12.400 4b 5b 6b 7 8 9 18,500 81,000 ments): Debt Schedule (monthly Personal Mortgage Vehicle Loans Credit Cards Total $2,100 $750 $500 Business (LLC) Building Loan Equipment Loan Line of Credit Total $3,500 $0 $600 2 / 3 84% + | SCHEDULE 1 OMB No 1545-0074 (Form 1040) Additional Income and Adjustments to Income 2020 Department of the Treasury Attach to Form 1040, 1040-SR, or 1040-NR. Internal Revenue Service Go to www.irs.gov/Form1040 for instructions and the latest information. Attachment Sequence No. 01 Name(s) shown on Form 1040, 1040-SR, or 1040-NR Your social security number 1 1 2a 3 Part Additional Income Taxable refunds, credits, or offsets of state and local income taxes 2a Alimony received ......... b Date of original divorce or separation agreement (see instructions) 3 Business income or (loss). Attach Schedule .. 4 Other gains or (losses). Attach Form 4797 5 Rental real estate, royalties, partnerships, S corporations, trusts, etc. Attach Schedule E 6 Farm income or (loss). Attach Schedule F 7 Unemployment compensation Other income. List type and amount 4 5 18,500 6 7 8 8 9 Combine lines 1 through 8. Enter here and on Form 1040, 1040-SR, or 1040-NR, line 8.. 9 18,500 OMB No. 1545-0123 2020, ending................. . 2020 D Employer identification number 143.0001 143,000 Income 1c 2 3 4 5 6 - 7 U.S. Return of Partnership Income Form For calendar year 2020, or tax year beginning........... Department of the Treasury Internal Revenue Service Go to www.irs.gov/Form 1065 for instructions and the latest information. A Principal business activity Name of partnership SJU, LLC 1a Gross receipts or sales 1a b Returns and allowances 1b c Balance. Subtract line 1b from line 1a. 2 Cost of goods sold (attach Form 1125-A) 3 Gross profit. Subtract line 2 from line 10 4 Ordinary income (loss) from other partnerships, estates, and trusts (attach statement) Net farm profit (loss) (attach Schedule F (Form 1040)) 6 Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) Other income (loss) (attach statement) 8 Total income (loss). Combine lines 3 through 7 9 Salaries and wages (other than to partners) (less employment credits) 10 Guaranteed payments to partners 11 Repairs and maintenance 12 Bad debts 13 Rent 14 Taxes and licenses 15 Interest (see instructions) 16a Depreciation (if required, attach Form 4562). 16a b Less depreciation reported on Form 1125-A and elsewhere on return 16b 17 Depletion (Do not deduct oil and gas depletion.) 18 Retirement plans, etc.. 19 Employee benefit programs 20 Other deductions (attach statement) 21 Total deductions. Add the amounts shown in the far right column for lines through 20 22 Ordinary business income (loss). Subtract line 21 from line 8 143,000 22.000 8 9 10 40 11 12 13 14 15 16.000 13,000 Deductions (see instructions for imitation) 19.000 16C 17 18 19 20 21 22 54,500 124.500 18.500 3 / 3 84% Final K-1 Amended K-1 OMB No. 1545-0123 Part III Partner's Share of Current Year Income, Deductions, Credits, and Other Items Ordinary business income foss) 15 Credits 18,500 2 Net rental real estate income loss) Schedule K-1 2020 (Form 1065) Department of the Treasury Internal Revenue Service For calendar year 2020, or tax year beginning 72020 ending Partner's Share of Income, Deductions, Credits, etc. See separate instructions. Part 1 Information About the Partnership A Partnership's employer identification number 1 3 Other net rental income foss) 16 Foreign transactions 4a Guaranteed payments for services 4b Guaranteed payments for capital B , Partnership's name, address, city, state, and ZIP code SJJ, LLC 4c Total guaranteed payments 5 Interest income 6a Ordinary dividends IRS Center where partnership filed return D Check if this is a publicly traded partnership PTP Part II Information About the Partner E Partner's SSN or TIN (Do not use TIN of a disregarded entity. See instructions. 6b Qualified dividends J 10 Net section 1231 gain (loss) 19 Distributions Partner's share of profit, loss, and capital (see instructions): Beginning Ending Profit 100 % 100 % 100% 100 % Capital 100 % 100 % Check if decrease is due to sale or exchange of partnership interest Loss 11 Other income (los) 9,000 K Partner's share of liabilities: 12 Section 179 deduction 20. Other information 1 Beginning Ending Nonrecourse $ $ 13 Other deductions L Qualified nonrecourse financing $ $ Recourse E Check this box if Item K includes liability amounts from lower tier partnerships. Partner's Capital Account Analysis 14 Self-employment eamings loss) Beginning capital account $ 36,000 Capital contributed during the year $ 10,000 Current year net income (loss) $ 18,500 Other increase decrease) (attach explanations (. 21 More than one activity for at-risk purposes Withdrawals & distributions $ 9,000 22 More than one activity for passive activity purposes Ending capital account $ 55,500 See attached statement for additional information. 1 / 3 100% + Global Cash Flow Exercise: Complete the global cash flow table below for an individual who owns 100% of an LLC, based on the information provided. A B A+B Personal Cash Flow Business Cash Flow (net) Total Cash Flow Personal Debt Service Business Debt Service Total Debt Service Global DSCR D C+D ??? Supporting Cash Income Worksheet (for your use only - optional) Personal Business (SJJ, LLC) Source # 1 Cash Flow Source # 2 + Contributions Source #3 Distributions Total Total 1040 2020 IRS Use Only-Do not write or staple in this space 1 2b 3b 61,000 1,500 Attach Sch. Bit required Department of the Treasury - Internal Revenue Service (99) U.S. Individual Income Tax Return OMB No. 1545-0074 1 Wages, salaries, tips, etc. Attach Form(s) W-2 2a Tax-exempt interest 2a b Taxable interest 3a Qualified dividends b Ordinary dividends 4a IRA distributions. 4a b Taxable amount 5a Pensions and annuities 5a b Taxable amount. 6a Social security benefits b Taxable amount 7 Capital gain or loss). Attach Schedule D if required. If not required, check here 8 Other income from Schedule 1, line 9 9 Add lines 1, 2, 3, 4, 5, 6, 7, and 8. This is your total income 8| 8 || Standard Deduction for Single or Married filing separately, $12.400 4b 5b 6b 7 8 9 18,500 81,000 ments): Debt Schedule (monthly Personal Mortgage Vehicle Loans Credit Cards Total $2,100 $750 $500 Business (LLC) Building Loan Equipment Loan Line of Credit Total $3,500 $0 $600 2 / 3 84% + | SCHEDULE 1 OMB No 1545-0074 (Form 1040) Additional Income and Adjustments to Income 2020 Department of the Treasury Attach to Form 1040, 1040-SR, or 1040-NR. Internal Revenue Service Go to www.irs.gov/Form1040 for instructions and the latest information. Attachment Sequence No. 01 Name(s) shown on Form 1040, 1040-SR, or 1040-NR Your social security number 1 1 2a 3 Part Additional Income Taxable refunds, credits, or offsets of state and local income taxes 2a Alimony received ......... b Date of original divorce or separation agreement (see instructions) 3 Business income or (loss). Attach Schedule .. 4 Other gains or (losses). Attach Form 4797 5 Rental real estate, royalties, partnerships, S corporations, trusts, etc. Attach Schedule E 6 Farm income or (loss). Attach Schedule F 7 Unemployment compensation Other income. List type and amount 4 5 18,500 6 7 8 8 9 Combine lines 1 through 8. Enter here and on Form 1040, 1040-SR, or 1040-NR, line 8.. 9 18,500 OMB No. 1545-0123 2020, ending................. . 2020 D Employer identification number 143.0001 143,000 Income 1c 2 3 4 5 6 - 7 U.S. Return of Partnership Income Form For calendar year 2020, or tax year beginning........... Department of the Treasury Internal Revenue Service Go to www.irs.gov/Form 1065 for instructions and the latest information. A Principal business activity Name of partnership SJU, LLC 1a Gross receipts or sales 1a b Returns and allowances 1b c Balance. Subtract line 1b from line 1a. 2 Cost of goods sold (attach Form 1125-A) 3 Gross profit. Subtract line 2 from line 10 4 Ordinary income (loss) from other partnerships, estates, and trusts (attach statement) Net farm profit (loss) (attach Schedule F (Form 1040)) 6 Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) Other income (loss) (attach statement) 8 Total income (loss). Combine lines 3 through 7 9 Salaries and wages (other than to partners) (less employment credits) 10 Guaranteed payments to partners 11 Repairs and maintenance 12 Bad debts 13 Rent 14 Taxes and licenses 15 Interest (see instructions) 16a Depreciation (if required, attach Form 4562). 16a b Less depreciation reported on Form 1125-A and elsewhere on return 16b 17 Depletion (Do not deduct oil and gas depletion.) 18 Retirement plans, etc.. 19 Employee benefit programs 20 Other deductions (attach statement) 21 Total deductions. Add the amounts shown in the far right column for lines through 20 22 Ordinary business income (loss). Subtract line 21 from line 8 143,000 22.000 8 9 10 40 11 12 13 14 15 16.000 13,000 Deductions (see instructions for imitation) 19.000 16C 17 18 19 20 21 22 54,500 124.500 18.500 3 / 3 84% Final K-1 Amended K-1 OMB No. 1545-0123 Part III Partner's Share of Current Year Income, Deductions, Credits, and Other Items Ordinary business income foss) 15 Credits 18,500 2 Net rental real estate income loss) Schedule K-1 2020 (Form 1065) Department of the Treasury Internal Revenue Service For calendar year 2020, or tax year beginning 72020 ending Partner's Share of Income, Deductions, Credits, etc. See separate instructions. Part 1 Information About the Partnership A Partnership's employer identification number 1 3 Other net rental income foss) 16 Foreign transactions 4a Guaranteed payments for services 4b Guaranteed payments for capital B , Partnership's name, address, city, state, and ZIP code SJJ, LLC 4c Total guaranteed payments 5 Interest income 6a Ordinary dividends IRS Center where partnership filed return D Check if this is a publicly traded partnership PTP Part II Information About the Partner E Partner's SSN or TIN (Do not use TIN of a disregarded entity. See instructions. 6b Qualified dividends J 10 Net section 1231 gain (loss) 19 Distributions Partner's share of profit, loss, and capital (see instructions): Beginning Ending Profit 100 % 100 % 100% 100 % Capital 100 % 100 % Check if decrease is due to sale or exchange of partnership interest Loss 11 Other income (los) 9,000 K Partner's share of liabilities: 12 Section 179 deduction 20. Other information 1 Beginning Ending Nonrecourse $ $ 13 Other deductions L Qualified nonrecourse financing $ $ Recourse E Check this box if Item K includes liability amounts from lower tier partnerships. Partner's Capital Account Analysis 14 Self-employment eamings loss) Beginning capital account $ 36,000 Capital contributed during the year $ 10,000 Current year net income (loss) $ 18,500 Other increase decrease) (attach explanations (. 21 More than one activity for at-risk purposes Withdrawals & distributions $ 9,000 22 More than one activity for passive activity purposes Ending capital account $ 55,500 See attached statement for additional information