Joyce writes childrens books for a variety of publishers. She has been self-employed since 2011. As a freelance writer, Joyce incurs costs associated with preparing a manuscript for which she does not yet have a contract. During the year, Joyce makes four business trips, each 3 days long, to meet with various publishers. For shorter trips that are closer to home, she either drives or takes the train and returns the same day. On December 10, 2019, Joyce receives an advance (see below) on her next book. Under the contract, Joyce is scheduled to begin work on the book on February 1, 2020, and must have it completed by November 30, 2020. The Schnappaufs home has two telephones. Joyce has a separate phone number for her business. The information on Joyces business is listed below.

Royalties (Exhibits A-10, A-11 and A-12) Publisher's advance $4,000 Office supplies 170 Train tickets 535 Airfare (4 trips) 1,670 Lodging (12 nights) 2,240 Meals (12 days) 610 Telephone ($28 monthly fee per phone line) 672 Internet provider 570 Cell phone, including business calls 13 Business-related postage 87 Printing/copying 162 Legal fees 2,000 Interest on auto 254 Exhibit A-10. A 2019 CORRECTED (I checked) I PAYER'S name, street address, city or town, state or province, country. ZIP 1 Rants OMB NO. 1545-0115 or foreign postal code, and telephone no. Miscellaneous West Publishing 2 2 Royalties 457 Corman Way Income St. Paul, MN 54678 $ 5,170.00 Form 1099-MISC 3 Other income 4Federal income tax with Copy B $ $ For Recipient PAYER'S federal identification number RECIPIENT'S identification number Fishing boat proceeds Medical death care parts 05-1919431 317-42-5207 $ RECIPIENTS name 7 Nonemployee compensation Subot payments in feud This is important tax dividends or not Joyce Schnappauf Information and is being furnished to the Internal Revenue Street address including pt.no) $ Service. If you are 27 Northup St. Payer made direct of 10 Crop insurance proceeds required to file a $5,000 or more of consumer return, a negligence products to a buyer penalty or other City or town, state or province, country, and ZIP or foreign postal code precipient for resale OS sanction may be Wakefield, RI 02879 11 12 imposed on your this income is Account number se instructions FATCA fing 13 Excess golden parachute 14 Grote proceeds paid to an taxable and the IRS determines that it requirement payments atomy has not been $ $ reported 15a Section 400A deferral 15b Section 409A income 16 Stato tax withheld 17 State Payer's state no 18 State income $ $ Form 1099-MISC keep for your records www.in.gov/formomis Department of the Treasury - nemal Revenue Service Instructions for Recipient Recipients identification number. For your protection, this form may show only the last number is deption payidefication number SATIN or employer stou do you can be dividual per identification identification number (EIN. However, the reported your complete identification number to the RS. Account number. May show an account or other unique number the payer assigned to distinguish your account FATCA filing requirement. the FATCA filing quirement box is checked the payer is reporting on the Form 1009 to chapter 4 count reporting requirement You sino may have a fing requirement. See the Instructions for Form 8038 Box 7. Show more compensation, you win the trade or business catching a box7 may show can you received for the sale of the amount in the box to Se incomparton Schedule of Form 1040, Ind complete Schedule Se Form 100. You received this form ind of Form W-2 because the paper did not consider you an employee and did not withhold income tax or social security and Medicare tax. If you believe you are an employee and cannot get the payer to correct this form, report the amount from box 7 on Form 1040, line for Form 1040NR Inel. You must also complete Form 2019 and attach it to your retum. If you are not an employee but the amount in this box is not Se income for example, income from a sporadic activity or a hobby.reportion om 1040, line 21 for Form Exhibit A-11. 2019 CORRECTED (if checked PAYERS name, street address, city or town, state or province, country. ZP 1 Rents OMB No 1545-0115 or foreign postal code, and tolephone no $ Miscellaneous Mountain Publishing 2 Roya Income 480 Payton Lane Dallas, TX 72194 $ 6,250.00 Form 1090-MISC 3 Other income Federal income tax witheid Copy B S For Recipient PAYER'S federal identification number RECIPIENTS identification number Fishing boat proceeds Medical and the payments 05-9765421 317-42-5207 $ $ $ RECIPIENT'S name Nonemployee compensation Substitute payments in bow of This is important tax dividends or it information and is Joyce Schnappauf being furnished to Street address including apt. no.) the Internal Revenue $ $ Service. If you are Payer made direct sales of 10 Crop insurance procede required to file 27 Northup St. $5,000 or more of consumer return, a negligence producto a buyer penalty or other City or town, state or province, country, and ZIP or foreign postal code recipient for renale DS sanction may be Wakefield, RI 02879 11 12 imposed on you this income is taxable and the IRS Account numbers instructions FATCA 13 Exces golden parachute 14 Grose proceeds paid to an determines that requirement payments atomy has not been $ $ reported 15a Section 400A deferrals 156 Section 400A income 16 State tax withhold 17 State Payer's statene 18 State income $ $ $ $ Form 1099-MISC keep for your records) www.in.gov/formomis Department of the Treasury Internal Revenue Service Exhibit A-12. O No 1545-0115 NO CORRECTED (I checked) PAYER'Same, street address, city or town, state or province country. ZIP 1 Rants or foreign postal code and phone ne Head Start Books $ 2 Royalties 647 Fifth Avenue New York, NY 11140 $ 11,200.00 3 Other income 2019 Miscellaneous Income Form 1099-MISC Federal nome tax withheld $ 6 Mediend care parents Copy B For Recipient PAYER'S federal identification number RECIPIENT'S identification number Fahing bout proceeds 05-1719274 317-42-5207 RECIPIENTS Joyce Schnappaul Street address including pt.no) 27 Northup St. City or town, state or province, country, and ZIP or foreign postal code Wakefield, RI 02879 Account numbers instructions FATCA Ning requirement 7 7 Nonemployee competition Subotine payment in love This is important tax dividends or interest information and is being furnished to the Internal Revenue Service. If you are Payer made dresses of 10 Crop insurance proceeds 0 required to fla se $5,000 or more of consumer return, a negligence products to a DIE penalty or other Sanction may be 11 12 imposed on you if this income is 13 Excess golden parachute 14o proceeds paid to an taxable and the IRS payments determines that it tomey has not been $ $ reported 16 State tax withhold 17 State Payer's state no. 18 State income $ recipiente 15a Section 400 deferrals 15b Section 400 income $ Form 1099-MISC $ keep for your records) www.igform 10mise Department of the Treasury - Internal Revenue Service Royalties (Exhibits A-10, A-11 and A-12) Publisher's advance $4,000 Office supplies 170 Train tickets 535 Airfare (4 trips) 1,670 Lodging (12 nights) 2,240 Meals (12 days) 610 Telephone ($28 monthly fee per phone line) 672 Internet provider 570 Cell phone, including business calls 13 Business-related postage 87 Printing/copying 162 Legal fees 2,000 Interest on auto 254 Exhibit A-10. A 2019 CORRECTED (I checked) I PAYER'S name, street address, city or town, state or province, country. ZIP 1 Rants OMB NO. 1545-0115 or foreign postal code, and telephone no. Miscellaneous West Publishing 2 2 Royalties 457 Corman Way Income St. Paul, MN 54678 $ 5,170.00 Form 1099-MISC 3 Other income 4Federal income tax with Copy B $ $ For Recipient PAYER'S federal identification number RECIPIENT'S identification number Fishing boat proceeds Medical death care parts 05-1919431 317-42-5207 $ RECIPIENTS name 7 Nonemployee compensation Subot payments in feud This is important tax dividends or not Joyce Schnappauf Information and is being furnished to the Internal Revenue Street address including pt.no) $ Service. If you are 27 Northup St. Payer made direct of 10 Crop insurance proceeds required to file a $5,000 or more of consumer return, a negligence products to a buyer penalty or other City or town, state or province, country, and ZIP or foreign postal code precipient for resale OS sanction may be Wakefield, RI 02879 11 12 imposed on your this income is Account number se instructions FATCA fing 13 Excess golden parachute 14 Grote proceeds paid to an taxable and the IRS determines that it requirement payments atomy has not been $ $ reported 15a Section 400A deferral 15b Section 409A income 16 Stato tax withheld 17 State Payer's state no 18 State income $ $ Form 1099-MISC keep for your records www.in.gov/formomis Department of the Treasury - nemal Revenue Service Instructions for Recipient Recipients identification number. For your protection, this form may show only the last number is deption payidefication number SATIN or employer stou do you can be dividual per identification identification number (EIN. However, the reported your complete identification number to the RS. Account number. May show an account or other unique number the payer assigned to distinguish your account FATCA filing requirement. the FATCA filing quirement box is checked the payer is reporting on the Form 1009 to chapter 4 count reporting requirement You sino may have a fing requirement. See the Instructions for Form 8038 Box 7. Show more compensation, you win the trade or business catching a box7 may show can you received for the sale of the amount in the box to Se incomparton Schedule of Form 1040, Ind complete Schedule Se Form 100. You received this form ind of Form W-2 because the paper did not consider you an employee and did not withhold income tax or social security and Medicare tax. If you believe you are an employee and cannot get the payer to correct this form, report the amount from box 7 on Form 1040, line for Form 1040NR Inel. You must also complete Form 2019 and attach it to your retum. If you are not an employee but the amount in this box is not Se income for example, income from a sporadic activity or a hobby.reportion om 1040, line 21 for Form Exhibit A-11. 2019 CORRECTED (if checked PAYERS name, street address, city or town, state or province, country. ZP 1 Rents OMB No 1545-0115 or foreign postal code, and tolephone no $ Miscellaneous Mountain Publishing 2 Roya Income 480 Payton Lane Dallas, TX 72194 $ 6,250.00 Form 1090-MISC 3 Other income Federal income tax witheid Copy B S For Recipient PAYER'S federal identification number RECIPIENTS identification number Fishing boat proceeds Medical and the payments 05-9765421 317-42-5207 $ $ $ RECIPIENT'S name Nonemployee compensation Substitute payments in bow of This is important tax dividends or it information and is Joyce Schnappauf being furnished to Street address including apt. no.) the Internal Revenue $ $ Service. If you are Payer made direct sales of 10 Crop insurance procede required to file 27 Northup St. $5,000 or more of consumer return, a negligence producto a buyer penalty or other City or town, state or province, country, and ZIP or foreign postal code recipient for renale DS sanction may be Wakefield, RI 02879 11 12 imposed on you this income is taxable and the IRS Account numbers instructions FATCA 13 Exces golden parachute 14 Grose proceeds paid to an determines that requirement payments atomy has not been $ $ reported 15a Section 400A deferrals 156 Section 400A income 16 State tax withhold 17 State Payer's statene 18 State income $ $ $ $ Form 1099-MISC keep for your records) www.in.gov/formomis Department of the Treasury Internal Revenue Service Exhibit A-12. O No 1545-0115 NO CORRECTED (I checked) PAYER'Same, street address, city or town, state or province country. ZIP 1 Rants or foreign postal code and phone ne Head Start Books $ 2 Royalties 647 Fifth Avenue New York, NY 11140 $ 11,200.00 3 Other income 2019 Miscellaneous Income Form 1099-MISC Federal nome tax withheld $ 6 Mediend care parents Copy B For Recipient PAYER'S federal identification number RECIPIENT'S identification number Fahing bout proceeds 05-1719274 317-42-5207 RECIPIENTS Joyce Schnappaul Street address including pt.no) 27 Northup St. City or town, state or province, country, and ZIP or foreign postal code Wakefield, RI 02879 Account numbers instructions FATCA Ning requirement 7 7 Nonemployee competition Subotine payment in love This is important tax dividends or interest information and is being furnished to the Internal Revenue Service. If you are Payer made dresses of 10 Crop insurance proceeds 0 required to fla se $5,000 or more of consumer return, a negligence products to a DIE penalty or other Sanction may be 11 12 imposed on you if this income is 13 Excess golden parachute 14o proceeds paid to an taxable and the IRS payments determines that it tomey has not been $ $ reported 16 State tax withhold 17 State Payer's state no. 18 State income $ recipiente 15a Section 400 deferrals 15b Section 400 income $ Form 1099-MISC $ keep for your records) www.igform 10mise Department of the Treasury - Internal Revenue Service