Noah and Joan Arc live with their family in Dayton, OH. Noahs Social Security number is 434-11-3311. Noah was born on February 22, 1984, and
Noah and Joan Arc live with their family in Dayton, OH. Noahs Social Security number is 434-11-3311. Noah was born on February 22, 1984, and Joan was born on July 1, 1985. Both enjoy good health and eyesight. Noah owns and operates a pet store and Joan is a firefighter for the city of Dayton
- The Arcs have two children, a son named Billie Bob (Social Security number 598-01- 2345), born on March 21, 2012, and a daughter named Mary Sue (Social Security number 554-33-2411), born on December 3, 2015.
- Joan and Noah brought a folder of tax documents located in the tax documents folder.
- Noahs pet store is located at 1415 S. Patterson Blvd, Dayton, OH 45409. The name of the store is The Arc, and its taxpayer identification number is 95-9876556. Since you handle Noahs bookkeeping, you have printed the income statement from your Quickbooks software, you will find this in the Tax Documents Folder.
- Detail of The Arcs meals and entertainment:
| $ 400 | | Meals associated with business travel |
| 60 | | Overtime meals for employees |
| 878 | | Sports tickets for entertaining large customers |
| $ 1,338 | | Total meals and entertainment |
- Travel costs are business-related and do not include meals.
- Noah and Joan paid the following amounts during the year (all by check):
| Political Contributions | | $ 250 |
| Church donations (for which a written acknowledgment was received) | | 5,025 |
| Real estate taxes on their home | | 2,375 |
| Medical co-pays for doctor visits | | 700 |
| Mortgage interest for purchase of home | | See Form 1098 |
| Tax return preparation fees | | 350 |
| Credit card interest | | 220 |
| Automobile insurance premiums | | 600 |
| Uniforms for Joan | | 125 |
| Contribution to Noahs individual retirement account (made on April 1, 2020) | | 6,000 |
- Noah has a long-term capital loss carryover from last year of $2,400.
- Noah and Joan own a condo and use it as a rental property. The condo is located at 16 Oakwood Ave, Unit A, Dayton, OH 45409. Noah provides the management services for the rental including selection of tenants, maintenance, repairs, rent collection, and other services as needed. On average, Noah spends about 2 hours per week on the rental activity. The revenue and expenses for the year are as follows:
| Rental income | | $ 13,800 |
| Insurance | | 575 |
| Interest expense | | 6,870 |
| Property taxes | | 1,016 |
| Miscellaneous expenses | | 700 |
| Depreciation on Rental Home | | 3,091 |
- The Arcs paid Ohio general sales tax of $976 during the year.
Required: You are to prepare their federal income tax return in good form, signing the return as the preparer. Do not complete an Ohio state income tax return. Make realistic assumptions about any missing data (addresses, etc.) that you may need. The following forms and schedules are required:
| Form 1040 | | Schedule E |
| Schedule 1 | | Schedule SE |
| Schedule 2 | | Form 2441 |
| Schedule 3 | | Form 8812 |
| Schedule A | | Form 8949 |
| Schedule B | | Form 8995 |
| Schedule C | | Qualified Dividends and Capital Gain Tax Worksheet |
| Schedule D | | Child Tax Credit Worksheet |
Charlotte Squab Financial Services 123 Wall Street New York, NY 10005 Joan and Noah Arc 1265 W. Riverview Avenue Dayton, OH 45402 SSN: 456-87-5432 Date December 31, 2019 Dividends Substitute 1099 Statement Box la Ordinary Dividends Box lb Quaified Dividends Box 2a Gain Distribe Box & Federal Income Tas withheld Box & Foreign Tax Paid Box 10-Tax exempt Dividends Payor ExxonMobil 312.00 312.00 0.00 0.00 000 0.00 Texas Util 1.188.00 1.188.00 0.00 0.00 0.00 0.00 CS Growth Fund 418.00 418.00 245.00 0.00 19.00 0.00 Stock Transactions Basis (reported to IRS) Description Date Aca Date Sold Proceeds 100 shs. Blue Corp 02/11/2009 08/15/2019 4537.00 2.576.00 50 shs. Yellow Corp 01/13/2019 06/05/2019 6.000.00 5,345.00 25 shs. Red Co. 10/02/2010 10/07/2019 12212.00 1.655.00 Visit the IRS website at sefile www.ra.gowanie Sate, accurate, TAS OMB No 1545-0006 FASTIUS 1 Wages, tps her comparation 30,240.00 Employee's Soc security number 456-87-5432 b Employer identification number (EN) 33-4382966 Employer's name, address and 2IP code City of Dayton Fire and Rescue 123 Warren Street Dayton, OH 45402 3 Social Securty wages 30,240.00 2 Federal income tax withold 5,120.00 4 Social Security tax withheld 1,874.88 6 Medicare sex withheld 438.48 8 Alocated to 5 Medicare este 30,240.00 7 Social Securty tips d Control number 10 Depon dont care borefts . Employee's first name and initial Last name S.11 Nonqualified plans 17a See Instructions for bax 12 IDD 12,200.00 13 Errent ty 12D BOY Joan Arc 1265 W. Riverview Ave. Dayton, OH 45402 14 Other 12c 120 1 Employee's address and ZIP code 15 Sante Employer's state ID number 18 Local wages, tips, etc. 19 Local income Tax 20 Locate OHL 1126-87021 16 Siate wagos, tips, etc. 17 State income tax 30,240.00 1,850.00 Department of the Treasury Internal Revenue Service W-2 Wage and Tax 2019 Form Statement Copy B-To Be Filed With Employee's FEDERAL Tax Return This information is being furnished to the Internal Revenue Service Mortgage Interest Statement Copy C For Recipient/ Lender DVOID CORRECTED RECIPIENT'S/.ENDER'S am stront address, city or town, state or OMB No. 1545-1380 province, country, ZIP or foreign postal code, and telephone no. Chase Mortgage 2019 100 Park Avenue New York, NY 10017 Form 1098 1 Mortgage Interest received from payers borrowen's $ 11,100.00 RECIPIENT'S LENDERS TIN PAYER S/BORROWER'S TIN 2 Outstanding mortgage 3 Mortgage origination date principal 13-4296127 03/13/2010 $ 274,200.00 434-11-3311 4 Refund of overnid 5 Mortgage Insurance interest premiums PAYER'S/BORROWER'S name $ Noah and Joan Arc 8 Points paid on purchase of principal residence $ Street address including apt. no.) 7 address of property securing mortgage is the same IS PAYER'S/BORROWER'S address, check the book, or enter 1265 W. Riverview Avenue the address or description in box B. City or town, state or province, country, and ZP or foreign postal code 8 Address or description of property securing mortgages Instructions) Dayton, OH 45402 For Privacy Act and Paperwork Reduction Act Notice, see the 2019 General Instructions for Certain Information Returns Number of properties securing the 10 Other mortgage 11 Mortgage Acquisition date Account number (see instructions Form 1098 www.lrs.gowForm1068 Department of the Treasury - Internal Revenue Service $ 143,245.00 $0.00 $ 143,245.00 The Arc 95-9876556 Income Statement For the Year Ended December 31, 2019 Revenue: Gross Sales Less: Sales Returns and Allowances Net Sales Cost of Goods Sold: Beginning Inventory $10,204.00 Add: Purchases $62,111.00 $72,315.00 Less: Ending Inventory $9,987.00 Cost of Goods Sold Gross Profit (Loss) Expenses: Dues and Subscriptions $0.00 Estimated Federal Tax Payments $8,000.00 Estimated State Tax Payments $4,000.00 Insurance $780.00 Meals and Entertainment $1,338.00 Miscellaneous $0.00 Payroll Taxes $3,840.00 Professional Fees $1,700.00 Rent $8,400.00 Travel $1,231.00 Utilities $1,254.00 Vehicle Expenses $0.00 Wages $25,113.00 Total Expenses $62,328.00 $80,917.00 $55,656.00 Net Operating Income $25,261.00 ROUNDUP DAY CARE CENTER 245 N. WILKINSON STREET DAYTON, OH 45402 January 12, 2020 Joan and Noah Arc 1265 W. Riverview Avenue Dayton, OH 45402 Dear Joan and Noah, Thank you for a great 2019 at Roundup! We appreciate your patronage during the year and hope to continue to provide excellent service for Mary Sue in 2020. We have provided the tax information for calendar year 2019 below. Please let us know if you need any additional information. Sincerely, Charles F. Burgundian Charles F. Burgundian Executive Director, Roundup Day Care EIN 54-0983456 Date of service January 1, 2019 - December 31, 2019 Amount Paid $3,000.00 Child Mary Sue Arc 2019 Department of the Treasury Internal Revenue Service (99) U.S. Individual Income Tax OMB No. 1545-0074 IRS Use Only- Do not write or staple in this space. Filing Status Single Married filing jointly Married fling separately (MFS) Head of household (HOH) Qualifying widow(er) (W Check only If you checked the MFS box, enter the name of spouse. If you checked the HOH or GW box, enter the child's name if the qualifying person is one box. a child but not your dependent. Your first name and middle initial Last name Your social security number If joint return, spouse's first name and middle initial Last name Spouse's social security number Home address (number and street). If you have a P.O. box, see instructions. Apt. no. Presidential Election Campaign Check here if you, or your spouse if filing jointly, want $3 to go to this fund. City, town or post office, state, and ZIP code. If you have a foreign address, also complete spaces below (See instructions). Checking a box below will not change your tax or refund You Spouse Foreign country name Foreign province/state/county Foreign postal code of more than four dependents, see instructions and here Standard Someone can claim: You as a dependent Your spouse as a dependent Deduction Spouse itemizes on a separate return or you were a dual-status alien Age/Blindness You Were born before January 2, 1955 Are blind Spouse: Was born before January 2, 1955 Is blind Dependents (see instructions): (2) Social security number (3) Relationship to you (4) if qualifies for (see instructions): (1) First name Last name Child tax credit Credit for other dependents 1 1 2b 3b 3a 4a 4b 16 4d 5b 6 Wages, salaries, tips, etc. Attach Form(s) W-2 2a Tax-exempt interest. 2a b Taxable interest. Attach Sch. B if required 3a Qualified dividends b Ordinary dividends. Attach Sch. B if required Standard Deduction for 4a IRA distributions b Taxable amount Single or Married filing separately, e Pensions and annuities d Taxable amount $12,200 5a Social security benefits 5a b Taxable amount Married filing jointly or Qualifying 6 Capital gain or loss). Attach Schedule Dif required. If not required, check here widower). 7a Other income from Schedule 1, line 9 Head of Add lines 1, 26, 35, 46, 4d, 5, 6, and 7a. This is your total income household $18,350 8a Adjustments to income from Schedule 1, line 22 If you checked Subtract line 8a from line 7b. This is your adjusted gross income Standard 9 Standard deduction or itemized deductions (from Schedule A) 9 Deduction, 10 Qualified business income deduction. Attach Form 8995 or Form 8995-A 11a Add lines 9 and 10. b Taxable income. Subtract line 11a from line 8b. If zero or less, enter-O- For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions. $24,400 7a 7b b 8a b 8b any box under 10 see instructions 11a 11b Cat. No. 11320B Form 1040 (2019) Page 2 12a V 12b 13a 18 18a 18b 18e Form 1040 (2019) 12a Tax (see inst.) Check if any from Form(s): 1 8814 2 4972 3 b Add Schedule 2, line 3, and line 12a and enter the total 13a Child tax credit or credit for other dependents b Add Schedule 3, line 7, and line 13a and enter the total 13b 14 Subtract line 13b from line 12b. If zero or less, enter-O- 14 15 Other taxes, including self-employment tax, from Schedule 2 line 10 15 16 Add lines 14 and 15. This is your total tax 16 17 Federal income tax withheld from Forms W-2 and 1099 17 If you have a Other payments and refundable credits: qualifying child, a Eamed income credit (EIC). attach Sch. EIC. If you have b Additional child tax credit. Attach Schedule 8812 nontaxable c American opportunity credit from Form 8863, line 8 18C combat pay, see Instructions d Schedule 3, line 14 18d Add lines 18a through 18d. These are your total other payments and refundable credits 19 Add lines 17 and 18e. These are your total payments 19 Refund 20 20 If line 19 is more than line 16, subtract line 16 from line 19. This is the amount you overpaid 21a Amount of line 20 you want refunded to you. If Form 8888 is attached, check here 21a Direct deposit? Routing number Type: Checking Savings See instructions. Account number 22 Amount of line 20 you want applied to your 2020 estimated tax . 22 Amount 23 Amount you owe. Subtract line 19 from line 16. For details on how to pay, see instructions 23 You Owe 24 Estimated tax penalty (see instructions). 24 Third Party Do you want to allow another person (other than your paid preparer) to discuss this return with the IRS? See instructions. Yes. Complete below. Designee No (Other than Designee's Phone Personal identification paid preparer) name no. number (PIN) Sign 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. Here Your signature Date Your occupation If the IRS sent you an identity Protection PIN, enter it here Joint return? (see inst.) See instructions. Spouse's signature. If a joint retum, both must sign. Date Spouse's occupation If the IRS sent your spouse an Keep a copy for Identity Protection PIN, enter it here your records. (see inst.) Phone no. Email address Preparer's name Preparer's signature Date PTIN Check it: Paid 3rd Party Designee Preparer Firm's name Phone no. Self-employed Use Only Firm's address Firm's EIN Go to www.irs.gov/Form1040 for instructions and the latest information. Form 1040 (2019) OMB No. 1545-0074 SCHEDULE 1 (Form 1040 or 1040-SR) Additional Income and Adjustments to Income Department of the Treasury Attach to Form 1040 or 1040-SR. Internal Revenue Service Go to www.irs.gov/Form1040 for instructions and the latest information. Name(s) shown on Form 1040 or 1040-SR 2019 Attachment Sequence No. 01 Your social security number Yes No b At any time during 2019, did you receive, sell, send, exchange, or otherwise acquire any financial interest in any virtual currency? ..... Partl Additional Income 1 Taxable refunds, credits, or offsets of state and local income taxes 1 2a Alimony received 2a Date of original divorce or separation agreement (see instructions) 3 Business income or (loss). Attach Schedule C 3 4 Other gains or losses). Attach Form 4797 4 5 Rental real estate, royalties, partnerships, S corporations, trusts, etc. Attach Schedule E. 5 6 Farm income or (loss). Attach Schedule F 6 7 Unemployment compensation. 7 8 Other income. List type and amount 8 9 10 9 Combine lines 1 through 8. Enter here and on Form 1040 or 1040-SR, line 7 Part II Adjustments to Income 10 Educator expenses 11 Certain business expenses of reservists, performing artists, and fee-basis government officials. Attach Form 2106 12 Health savings account deduction. Attach Form 8889 13 Moving expenses for members of the Armed Forces. Attach Form 3903 14 Deductible part of self-employment tax. Attach Schedule SE 15 Self-employed SEP, SIMPLE, and qualified plans 16 Self-employed health insurance deduction 17 Penalty on early withdrawal of savings 18a Alimony paid. b Recipient's SSN Date of original divorce or separation agreement (see instructions) 19 IRA deduction 20 Student loan interest deduction 21 Tuition and fees. Attach Form 8917 22 Add lines 10 through 21. These are your adjustments to income. Enter here and on Form 1040 or 1040-SR, line 8a 11 12 13 14 15 16 17 18a 19 20 21 22 OMB No. 1545-0074 SCHEDULE 2 (Form 1040 or 1040-SR) Additional Taxes Attach to Form 1040 or 1040-SR. Go to www.irs.gov/Form 1040 for instructions and the latest information. 2019 Department of the Treasury Internal Revenue Service Name(s) shown on Form 1040 or 1040-SR Attachment Sequence No. 02 Your social security number Part Tax 1 Alternative minimum tax. Attach Form 6251 1 2 Excess advance premium tax credit repayment. Attach Form 8962 2 3 Add lines 1 and 2. Enter here and include on Form 1040 or 1040-SR, line 12b 3 Part II Other Taxes 4 Self-employment tax. Attach Schedule SE 4 5 Unreported social security and Medicare tax from Form: a 4137 b 8919 5 6 Additional tax on IRAs, other qualified retirement plans, and other tax-favored accounts. Attach Form 5329 if required. .. 6 7a Household employment taxes. Attach Schedule H 7a b Repayment of first-time homebuyer credit from Form 5405. Attach Form 5405 if required 7b 8 Taxes from: a Form 8959 b Form 8960 c Instructions; enter code(s) 8 9 Section 965 net tax liability installment from Form 965-A 9 10 Add lines 4 through 8. These are your total other taxes. Enter here and on Form 1040 or 1040-SR, line 15 10 For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 71478U Schedule 2 (Form 1040 or 1040-SR) 2019 SCHEDULE A Itemized Deductions OMB No. 1545-0074 (Form 1040 or 1040-SR) Go to www.irs.gov/Schedule A for instructions and the latest information. (Rev. January 2020) 2019 Department of the Treasury Attach to Form 1040 or 1040-SR. Attachment Internal Revenue Service (99) Caution: If you are claiming a net qualified disaster loss on Form 4684, see the instructions for line 16. Sequence No. 07 Name(s) shown on Form 1040 or 1040-SR Your social security number 1 Medical and Dental Expenses 3 Taxes You Paid Caution: Do not include expenses reimbursed or paid by others. 1 Medical and dental expenses (see instructions) 2 Enter amount from Form 1040 or 1040-SR, line 86 2 3 Multiply line 2 by 7.5% (0.075) 4 Subtract line 3 from line 1. If line 3 is more than line 1, enter-O- 5 State and local taxes. a State and local income taxes or general sales taxes. You may include either income taxes or general sales taxes on line 5a, but not both. If you elect to include general taxes ins income taxes, check this box b State and local real estate taxes (see instructions) c State and local personal property taxes d Add lines 5a through 5c. e Enter the smaller of line 5d or $10,000 ($5,000 if married filing separately) 6 Other taxes. List type and amount 5a 5b 5c 5d 5e 6 7 Interest You Paid Caution: Your mortgage interest deduction may be imited (see instructions). 7 Add lines 5e and 6 8 Home mortgage interest and points. If you didn't use all of your home mortgage loan(s) to buy, build, or improve your home, see instructions and check this box a Home mortgage interest and points reported to you on Form 1098. See instructions if limited b Home mortgage interest not reported to you on Form 1098. See instructions if limited. If paid to the person from whom you bought the home, see instructions and show that person's name, identifying no., and address 8 8C 8d 8e 9 8b c Points not reported to you on Form 1098. See instructions for special rules d Mortgage insurance premiums (see instructions) e Add lines Ba through 8d. 9 Investment interest. Attach Form 4952 if required. See instructions 10 Add lines 8e and 9 10 Gifts to 11 Gifts by cash or check. If you made any gift of $250 or more, see Charity instructions 11 Caution: If you 12 Other than by cash or check. If you made any gift of $250 or more, made a gift and got a benefit for it see instructions. You must attach Form 8283 if over $500. 12 see instructions. 13 Carryover from prior year 13 14 Add lines 11 through 13. 14 Casualty and 15 Casualty and theft loss(es) from a federally declared disaster (other than net qualified Theft Losses disaster losses). Attach Form 4684 and enter the amount from line 18 of that form. See instructions 15 Other 16 Other from list in instructions. List type and amount Itemized Deductions 16 Total 17 Add the amounts in the far right column for lines 4 through 16. Also, enter this amount on Itemized Form 1040 or 1040-SR, line 9 17 Deductions 18 If you elect to itemize deductions even though they are less than your standard deduction, check this box For Paperwork Reduction Act Notice, see the Instructions for Forms 1040 and 1040-SR. Cat. No. 17145C Schedule A (Form 1040 or 1040-SR) 2019 OMB No. 1545-0074 SCHEDULE B (Form 1040 or 1040-SR) Department of the Treasury Internal Revenue Service (99) Name(s) shown on return Interest and Ordinary Dividends Go to www.irs.gov/Schedule for instructions and the latest information. Attach to Form 1040 or 1040-SR. 2019 Attachment Sequence No. 08 Your social security number 4 Part 1 1 List name of payer. If any interest is from a seller-financed mortgage and the Amount buyer used the property as a personal residence, see the instructions and list this Interest interest first. Also, show that buyer's social security number and address (See instructions and the instructions for Forms 1040 and 1040-SR, line 2b.) Note: If you 1 received a Form 1099-INT, Form 1099-OID, or substitute statement from a brokerage firm, list the firm's name as the payer and enter the total interest shown on that form. 2 Add the amounts on line 1 2 3 Excludable interest on series EE and I U.S. savings bonds issued after 1989. Attach Form 8815. 3 4 Subtract line 3 from line 2. Enter the result here and on Form 1040 or 1040-SR, line 25 4 Note: If line 4 is over $1,500, you must complete Part III. Amount Part 11 5 List name of payer Ordinary Dividends (See instructions and the instructions for Forms 1040 and 1040-SR, line 3b.) Note: If you received a Form 1099-DIV or substitute statement from a brokerage firm, list the firm's name as the payer and enter the ordinary dividends shown on that form. 6 Add the amounts on line 5. Enter the total here and on Form 1040 or 1040-SR, line 3b 6 Note: If line 6 is over $1,500, you must complete Part III. Part III You must complete this part if you (a) had over $1,500 of taxable interest or ordinary dividends; (b) had a foreign account; or (c) received a distribution from, or were a grantor of, or a transferor to a foreign trust. Yes No Foreign 7a At any time during 2019, did you have a financial interest in or signature authority over a financial Accounts account (such as a bank account, securities account, or brokerage account) located in a foreign and Trusts country? See instructions Caution: If If "Yes," are you required to file FinCEN Form 114, Report of Foreign Bank and Financial required, failure Accounts (FBAR), to report that financial interest or signature authority? See FinCEN Form 114 to file FinCEN Form 114 may and its instructions for filing requirements and exceptions to those requirements result in b If you are required to file FinCEN Form 114, enter the name of the foreign country where the substantial financial account is located penalties. See 8 During 2019, did you receive a distribution from, or were you the grantor of, or transferor to, a instructions. foreign trust? If "Yes," you may have to file Form 3520. See instructions 6 SCHEDULEC 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/Schedule for instructions and the latest information. Attachment Intemal Revenue Service (99) Attach to Form 1040, 1040-SR, 1040-NR, or 1041; partnerships generally must file Form 1065. Sequence No. 09 Name of proprietor Social security number (SSN) A Principal business or profession, including product or service (see instructions) B Enter code from instructions E F G H No 1 2 3 4 5 4 7 8 19 9 10 11 20b 21 22 Business name. If no separate business name, leave blank. D Employer ID number (EIN) (see instr.) Business address (including suite or room no.) City, town or post office, state, and ZIP code Accounting method: (1) Cash (2) Accrual (3) Other (specify) Did you "materially participate in the operation of this business during 2019? If "No," see instructions for limit on losses Yes No If you started or acquired this business during 2019, check here. Did you make any payments in 2019 that would require you to file Form(s) 1099? (see instructions) Yes No If "Yes," did you or will you file required Forms 1099? Yes Partl 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. 2 Returns and allowances 3 Subtract line 2 from line 1 Cost of goods sold (from line 42) 5 Gross profit. Subtract line 4 from line 3 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. Part II Expenses. Enter expenses for business use of your home only on line 30. 8 Advertising 18 Office expense (see instructions) 18 9 Car and truck expenses (see 19 Pension and profit-sharing plans instructions) 20 Rent or lease see instructions): 10 Commissions and fees a Vehicles, machinery, and equipment 20a 11 Contract labor (see instructions) bOther business property 12 Depletion 12 21 Repairs and maintenance 13 Depreciation and section 179 22 Supplies (not included in Part III). expense deduction (not included in Part II) (see 23 Taxes and licenses 23 instructions). 13 24 Travel and meals: 14 Employee benefit programs a Travel (other than on line 19) 14 b Deductible meals (see 15 Insurance (other than health) 15 instructions) 16 Interest (see instructions): 25 Utilities 25 a Mortgage (paid to barks, 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 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 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 31 trusts, enter on Form 1041, line 3. If a loss, you must go to line 32. 32 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 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 the line 32a All investment is at risk. 31 instructions). Estates and trusts, enter on Form 1041, line 3. 32b Some investment is not . If you checked 32b, you must attach Form 6198. Your loss may be limited. at risk. 24a 24b 31 DO Page 2 Schedule C (Form 1040 or 1040-SA) 2019 Part III Cost of Goods Sold (see instructions) 33 Cost c 34 Yes No Method(s) used to value closing inventory: Lower of cost or market Other (attach explanation) Was there any change in determining quantities, costs, or valuations between opening and closing inventory? If "'Yes," attach explanation. Inventory at beginning of year. If different from last year's closing inventory, attach explanation Purchases less cost of items withdrawn for personal use 35 35 36 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 41 Inventory at end of year 41 42 42 43 Cost of goods sold. Subtract line 41 from line 40. Enter the result here and on line 4 . 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 When did you place your vehicle in service for business purposes? (month, day, year) of the total number of miles you drove your vehicle during 2019, enter the number of miles you used your vehicle for: Business b Commuting (see instructions) Was your vehicle available for personal use during off-duty hours? 44 c Other 45 Yes No 46 Do you (or your spouse) have another vehicle available for personal use? Yes No Yes No 47a Do you have evidence to support your deduction? bif "Yes," is the evidence written? Part V Other Expenses. List below business expenses not included on lines 8-26 or line 30. Yes No OMB No. 1545-0074 SCHEDULED (Form 1040 or 1040-SR) Capital Gains and Losses Attach to Form 1040, 1040-SR, or 1040-NR. Go to www.irs.gov/Schedule for instructions and the latest information. Use Form 8949 to list your transactions for lines 1b, 2, 3, 8, 9, and 10. 2019 Department of the Treasury Internal Revenue Service (99) Name(s) shown on return Attachment Sequence No. 12 Your social security number No Cost 4 5 6 Did you dispose of any investment(s) in a qualified opportunity fund during the tax year? Yes If "Yes," attach Form 8949 and see its instructions for additional requirements for reporting your gain or loss. Partl Short-Term Capital Gains and Losses-Generally Assets Held One Year or Less (see instructions) See instructions for how to figure the amounts to enter on the (g) (h) Gain or loss) lines below. le) Adjustments Subtract column (e) Proceeds to gain or loss from from column (d) and This form may be easier to complete if you round off cents to (sales price) (or other basis) Forms) 8949, Part 1 combine the result whole dollars. line 2 column (g) with column (g) 1a Totals for all short-term transactions reported on Form 1099-B for which basis was reported to the IRS and for which you have no adjustments (see instructions). However, if you choose to report all these transactions on Form 8949, leave this line blank and go to line 16 1b Totals for all transactions reported on Form(s) 8949 with Box A checked 2 Totals for all transactions reported on Form(s) 8949 with Box B checked 3 Totals for all transactions reported on Form(s) 8949 with Box C checked 4 Short-term gain from Form 6252 and short-term gain or loss) from Forms 4684, 6781, and 8824 5 Net short-term gain or loss) from partnerships, S corporations, estates, and trusts from Schedule(s) K-1 6 Short-term capital loss carryover. Enter the amount, if any, from line 8 of your Capital Loss Carryover Worksheet in the instructions 7 Net short-term capital gain or loss). Combine lines 1a through 6 in column (h). If you have any long- term capital gains or losses, go to Part II below. Otherwise, go to Part Ill on the back 7 Part II Long-Term Capital Gains and Losses - Generally Assets Held More Than One Year (see instructions) See instructions for how to figure the amounts to enter on the (h) Gain or loss) lines below. Adjustments Subtract column (e) Proceeds to gain or loss from from column (d) and This form may be easier to complete if you round off cents to (sales price) for other basis) Fom(s) 1949, Part II combine the result whole dollars. line 2 column (9) with columna 8a Totals for all long-term transactions reported on Form 1099-B for which basis was reported to the IRS and for which you have no adjustments (see instructions). However, if you choose to report all these transactions on Form 8949, leave this line blank and go to line 8b 8b Totals for all transactions reported on Form(s) 8949 with Box D checked 9 Totals for all transactions reported on Form(s) 8949 with Box E checked 10 Totals for all transactions reported on Form(s) 8949 with Box F checked. 11 Gain from Form 4797, Part 1; long-term gain from Forms 2439 and 6252; and long-term gain or loss) from Forms 4684, 6781, and 8824 11 12 Net long-term gain or loss) from partnerships, Scorporations, estates, and trusts from Schedule(s) K-1 13 Capital gain distributions. See the instructions 13 14 Long-term capital loss carryover. Enter the amount, if any, from line 13 of your Capital Loss Carryover Worksheet in the instructions 14 15 Net long-term capital gain or loss). Combine lines 8a through 14 in column (h). Then go to Part III on the back For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 11338H (g) (d) Cost 12 15 Schedule D (Form 1040 or 1040-SR) 2019 Schedule D (Form 1040 or 1040-SR) 2019 Page 2 Part III Summary 16 16 17 Combine lines 7 and 15 and enter the result If line 16 is a gain, enter the amount from line 16 on Form 1040 or 1040-SR, line 6; or Form 1040-NR, 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-O-on Form 1040 or 1040-SR, line 6; or Form 1040-NR, line 14. Then go to line 22. Are lines 15 and 16 both gains? Yes. Go to line 18. No. Skip lines 18 through 21, and go to line 22. If you are required to complete the 28% Rate Gain Worksheet (see instructions), enter the amount, if any, from line 7 of that worksheet If you are required to complete the Unrecaptured Section 1250 Gain Worksheet (see instructions), enter the amount, if any, from line 18 of that worksheet 20 Are lines 18 and 19 both zero or blank? Yes. Complete the Qualified Dividends and Capital Gain Tax Worksheet in the instructions for Forms 1040 and 1040-SR, line 12a (or in the instructions for Form 1040-NR, line 42). Don't complete lines 21 and 22 below. 18 18 19 19 No. Complete the Schedule D Tax Worksheet in the instructions. Don't complete lines 21 and 22 below. 21 If line 16 is a loss, enter here and on Form 1040 or 1040-SR, line 6; or Form 1040-NR, line 14, the smaller of: The loss on line 16; or ($3,000), or if married filing separately, ($1,500) 21 Note: When figuring which amount is smaller, treat both amounts as positive numbers. 22 Do you have qualified dividends on Form 1040 or 1040-SR, line 3a; or Form 1040-NR, line 10b? Yes. Complete the Qualified Dividends and Capital Gain Tax Worksheet in the instructions for Forms 1040 and 1040-SR, line 12a (or in the instructions for Form 1040-NR, line 42). No. Complete the rest of Form 1040, 1040-SR, or 1040-NR. Schedule D (Form 1040 or 1040-SR) 2019 OMB No. 1545-0074 Attachment Yes Yes No C 3 4 SCHEDULE E Supplemental Income and Loss (Form 1040 or 1040-SR) (From rental real estate, royalties, partnerships, Scorporations, estates, trusts, REMICS, etc.) 2019 Department of the Treasury Attach to Form 1040, 1040-SR, 1040-NR, or 1041. Internal Revenue Service (99) Go to www.irs.gov/ScheduleE for instructions and the latest information. Sequence No. 13 Name(s) shown on return Your social security number Part | Income or Loss From Rental Real Estate and Royalties Note: If you are in the business of renting personal property, use Schedule C (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 2019 that would require you to file Form(s) 1099? (see instructions) No B If "Yes," did you or will you file required Forms 1099? 1a Physical address of each property (street, city, state, ZIP code) B 1b Type of Property 2 For each rental real estate property listed Fair Rental Personal Use QJV (from list below) above, report the number of fair rental and Days Days personal use days. Check the QJV box only if you meet the requirements to file as A B a qualified joint venture. See instructions. B Type of Property: 1 Single Family Residence 3 Vacation/Short-Term Rental 5 Land 7 Self-Rental 2 Multi-Family Residence 4 Commercial 6 Royalties 8 Other (describe) Income: Properties: A B 3 Rents received 4 Royalties received Expenses: 5 Advertising 5 6 Auto and travel (see instructions) 6 7 Cleaning and maintenance 8 Commissions. Insurance 10 Legal and other professional fees 10 11 Management fees 12 Mortgage interest paid to banks, etc. (see instructions) 12 13 Other interest. 13 14 Repairs.. 14 15 Supplies 15 16 Taxes 16 17 Utilities 17 18 Depreciation expense or depletion 18 19 Other (list) 19 20 Total expenses. Add lines 5 through 19 20 21 Subtract line 20 from line 3 (rents) and/or 4 (royalties). If result is a (loss), see instructions to find out if you must file Form 6198 21 22 Deductible rental real estate loss after limitation, if any, on Form 8582 (see instructions) 22 23a Total of all amounts reported on line 3 for all rental properties 23a b Total of all amounts reported on line 4 for all royalty properties 23b c Total of all amounts reported on line 12 for all properties 23c d Total of all amounts reported on line 18 for all properties 23d e Total of all amounts reported on line 20 for all properties 23e 24 Income. Add positive amounts shown on line 21. Do not include any losses 24 25 Losses. Add royalty losses from line 21 and rental real estate losses from line 22. Enter total losses here. 25 26 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 Schedule 1 (Form 1040 or 1040-SR), line 5, or Form 1040-NR, line 18. Otherwise, include this amount in the total on line 41 on page 2. 26 For Paperwork Reduction Act Notice, see the separate instructions. Cat. No. 11344L Schedule E (Form 1040 or 1040-SR) 2019 7 8 9 9 11 Schule U TU U U TUU- 2019 Name(s) shown on return. Do not enter name and social security number if shown on other side. Attachment Sequence No. 13 Page Your social security number Caution: The IRS compares amounts reported on your tax return with amounts shown on Schedule(s) K-1. Part II Income or Loss From Partnerships and S Corporations - Note: If you report a loss, receive a distribution, dispose of stock, or receive a loan repayment from an Scorporation, you must check the box in column (e) on line 28 and attach the required basis computation. If you report a loss from an at-risk activity for which any amount is not at risk, you must check the box in column (f) on line 28 and attach Form 6198 (see instructions). Are you reporting any loss not allowed in a prior year due to the at-risk or basis limitations, a prior year unallowed loss from a passive activity (if that loss was not reported on Form 8582), or unreimbursed partnership expenses? If you answered "Yes," see instructions before completing this section. Yes No (b) Enter P for (c) Check it le) Check it Check it (a) Name partnership: S foreign for S corporation partnership not at risk 27 28 (d) Employer identification number basis computation any amount is is required B 31 D Passive Income and Loss Nonpassive Income and Loss (g) Passive loss allowed (h) Passive income ) Nonpassive loss allowed 0) Section 179 expense (k) Nonpassive income (attach Form 8582 if required) from Schedule K-1 (see Schedule K-1) deduction from Form 4562 from Schedule K-1 A B D 29a Totals b Totals 30 Add columns (h) and (k) of line 29a. 30 31 Add columns (g), (), and of line 29b. 32 Total partnership and corporation income or (loss). Combine lines 30 and 31 32 Part III Income or Loss From Estates and Trusts 33 (a) Name (b) Employer identification number A B Passive Income and Loss Nonpassive Income and Loss (c) Passive deduction or loss allowed (d) Passive income le) Deduction or loss (1) Other income from (attach Form 8582 if required) from Schedule K-1 from Schedule K-1 Schedule K-1 A B 34a Totals b Totals 35 Add columns (d) and (1) of line 34a 35 36 Add columns (c) and (e) of line 34b 36 37 Total estate and trust income or loss). Combine lines 35 and 36 Part IV Income or Loss From Real Estate Mortgage Investment Conduits (REMICs) - Residual Holder 38 (c) Excess inclusion from (b) Employer Identification (a) Name (d) Taxable income inet loss) Schedules , line 2c number (e) Income from from Schedules a, line 1b Schedules Q, line 3b (see instructions 37 39 40 41 41 39 Combine columns (d) and (c) only. Enter the result here and include in the total on line 41 below Part V Summary 40 Net farm rental income or (loss) from Form 4835. Also, complete line 42 below Total income or loss). Combine lines 26, 32, 37, 39, and 40. Enter the result here and on Schedule 1 (Form 1040 or 1040-SR), Ine 5, or For 1040-NR, Iine 18 42 Reconciliation of farming and fishing income. Enter your gross farming and fishing income reported on Form 4835, line 7; Schedule K-1 (Form 1065), box 14, code B; Schedule K-1 (Form 1120-S), box 17, code AC; and Schedule K-1 (Form 1041), box 14, code F (see instructions) 42 Reconciliation for real estate professionals. If you were a real estate professional (see instructions), enter the net income or loss) you reported anywhere on Form 1040, Form 1040-SR, or Form 1040-NR from all rental real estate activities in which you materially participated under the passive activity loss rules 43 43 SCHEDULE SE OMB No. 1545-0074 (Form 1040 or 1040-SR) Self-Employment Tax 2019 Department of the Treasury Go to www.irs.gov/ScheduleSE for instructions and the latest information Attachment Internal Revenue Service (99 Attach to Form 1040, 1040-SR, or 1040-NR. Sequence No. 17 Name of person with self-employment income (as shown on Form 1040, 1040-SA, or 1040-NR) Social security number of person with self-employment income 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 2019? No Yes Yes 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? Was the total of your wages and tips subject to social security Yes or railroad retirement (tier 1) tax plus your net earnings from self-employment more than $132.900? No No Are you using one of the optional methods to figure your net Yes earnings (see instructions)? Did you receive tips subject to social security or Medicare tax Yes that you didn't report to your employer? No No No Did you report any wages on Form 8919, Uncollected Social Yes Security and Medicare Tax on Wages? Did you receive church employee income (see instructions) Yes reported on For W-2 of $108.28 or more? No You may use Short Schedule SE below You must use Long Schedule SE on page 2 1a 1b WN 3 4 Section A-Short Schedule SE. Caution: Read above to see if you can use Short Schedule SE. 1a Net farm profit or loss) from Schedule F, line 34, and farm partnerships, Schedule K-1 (Form 1065), box 14, code A 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 AH 2 Net profit or loss) from Schedule C, line 31; and Schedule K-1 (Form 1065), box 14, code A (other than farming). Ministers and members of religious orders, see instructions for types of income to report on this line. See instructions for other income to report Combine lines 1a, 1b, and 2 Multiply line 3 by 92.35% (0.9235). If less than $400, you don't owe self-employment tax, don't file this schedule unless you have an amount on line 1b. 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: . $132,900 or less, multiply line 4 by 15.3% (0.153). Enter the result here and on Schedule 2 (Form 1040 or 1040-SR), line 4, or Form 1040-NR, line 56 . More than $132,900, multiply line 4 by 2.9% (0.029). Then, add $16,479.60 to the result Enter the total here and on Schedule 2 (Form 1040 or 1040-SR), line 4, or Form 1040-NR, line 55 Deduction for one-half of self-employment tax. Multiply line 5 by 50% (0.50). Enter the result here and on Schedule 1 (Form 1040 or 1040-SR), line 14, or Form 1040-NR, line 27 For Paperwork Reduction Act Notice, see your tax return instructions. Schedule SE (Form 1040 or 1040-SR) 2019 4 6 6 Cat. No. 113582 Page 2 1a 2 2 3 4b 5b Schedule SE (Form 1040 or 1040-SR) 2019 Attachment Sequence No. 17 Name of person with self-employment income (as shown on Form 1040, 1040-SR, or 1040-NR) Social security number of person with self-employment income Section B-Long Schedule SE Part 1 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 1 1a 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) 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 AH 1b Net profit or loss) from Schedule C, line 31; and Schedule K-1 (Form 1065), box 14, code A (other than farming). 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) 3 Combine lines 1a, 1b, and 2. 4a If line 3 is more than zero, multiply line 3 by 92.35% (0.9235). 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. b If you elect one or both of the optional methods, enter the total of lines 15 and 17 here. c Combine lines 4a and 4b. If less than $400, stop; you don't owe self-employment tax. Exception: If less than $400 and you had church employee income, enter-O- and continue 4c 5a 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% (0.9235). If less than $100, enter-O- 6 Add lines 4c and 5b 6 7 Maximum amount of combined wages and self-employment earnings subject to social security tax or the 6.2% portion of the 7.65% railroad retirement (tier 1) tax for 2019 7 132.900 8a Total social security wages and tips (total of boxes 3 and 7 on Form(s) W-2) and railroad retirement (tier 1) compensation. If $132,900 or more, skip lines 8b through 10, and go to line 11 b Unreported tips subject to social security tax (from Form 4137, line 10) c Wages subject to social security tax (from Form 8919, line 10) 8c d Add lines 8a, 8b, and 8c . 8d Subtract line 8d from line 7. If zero or less, enter-O- here and on line 10 and go to line 11 10 Multiply the smaller of line 6 or line 9 by 12.4% (0.124). 10 11 Multiply line 6 by 2.9% (0.029) 12 Self-employment tax. Add lines 10 and 11. Enter here and on Schedule 2 (Form 1040 or 1040-SR), line 4, or Form 1040-NR, line 55 13 Deduction for one-half of self-employment tax. Multiply line 12 by 50% (0.50). Enter the result here and on Schedule 1 (Form 1040 or 1040-SR), line 14, or Form 1040-NR, line 27 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' wasn't more than $8,160, or (b) your net farm profits were less than $5,891. 14 Maximum income for optional methods. 14 5.440 15 Enter the smaller of: two-thirds (/) of gross farm income' (not less than zero) or $5,440. Also include this amount on line 4b above 15 Nontarm Optional Method. You may use this method only if (a) your net nonfarm profits were less than $5,891 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 Subtract line 15 from line 14. 16 17 Enter the smaller of: two-thirds (/) 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. C, line 31; and Sch. K-1 (Form 1065), box 14, code A. From Sch. F. line 34, and Sch. K-1 (Form 1065), box 14, code A-minus the * From Sch. C, line 7; and Sch. K-1 (Form 1065), box 14, code C. amount you would have entered on line 1b had you not used the optional 8 Bb 9 9 11 12 13 method OMB No. 1545-0074 2441 Form Child and Dependent Care Expenses Attach to Form 1040, 1040-SR, or 1040-NR. Go to www.irs.gov/Form2441 for instructions and the latest information. 1040 1040-SR 1040-NR 2441 2019 Attachment Sequence No. 21 Department of the Treasury Internal Revenue Service (99) Name(s) shown on return Your social security number You cannot claim a credit for child and dependent care expenses if your filing status is married filing separately unless you meet the requirements listed in the instructions under Married Persons Filing Separately." If you meet these requirements, check this box. Part Persons or Organizations Who Provided the Care-You must complete this part. (If you have more than two care providers, see the instructions.) 1 (a) Care provider's (b) Address (c) Identifying number (d) Amount paid (number, street, apt. no., city, state, and ZIP code) (SSN or EIN) (see instructions) name Did you receive No Complete only Part II below. dependent care benefits? Yes Complete Part Ill on the back next. Caution: If the care was provided in your home, you may owe employment taxes. For details, see the instructions for Schedule 2 (Form 1040 or 1040-SR), line 7a; or Form 1040-NR, line 59a. Part II Credit for Child and Dependent Care Expenses 2 Information about your qualifying person(s). If you have more than two qualifying persons, see the instructions. (a) Qualifying person's name (b) Qualifying person's social (c) Qualified expenses you incurred and paid in 2019 for the Last security number person listed in column(a) First 3 3 4 5 6 8 over Add the amounts in column (c) of line 2. Don't enter more than $3,000 for one qualifying person or $6,000 for two or more persons. If you completed Part III, enter the amount from line 31 4 Enter your earned income. See instructions. 5 If married filing jointly, enter your spouse's earned income (if you or your spouse was a student or was disabled, see the instructions); all others, enter the amount from line 4 6 Enter the smallest of line 3, 4, or 5 .. 7 Enter the amount from Form 1040 or 1040-SR, line 8b; or Form 1040-NR, line 35 Enter on line 8 the decimal amount shown below that applies to the amount on line 7 If line 7 is: fline 7 is: But not Decimal But not Decimal Over over amount is Over amount is $0-15,000 .35 $29,000 -31,000 27 15,000-17,000 .34 31,000 -33,000 26 17,000 -19,000 .33 33,000-35,000 25 19,000 -21,000 .32 35,000 -37,000 21,000 -23,000 .31 37,000-39,000 .23 23,000 -25,000 .30 39,000 -41,000 .22 25,000 -27,000 29 41,000 -43,000 21 27,000 -29,000 28 43,000 - No limit 20 9 Multiply line 6 by the decimal amount on line 8. If you paid 2018 expenses in 2019, see the instructions 10 Tax liability limit. Enter the amount from the Credit Limit Worksheet in the instructions 10 11 Credit for child and dependent care expenses. Enter the smaller of line 9 or line 10 here and on Schedule 3 (Form 1040 or 1040-SR), line 2; or Form 1040-NR, line 47 X. .24 11 For Panerwork Reduction Act Notice so your tax return instructions Cat No 1180214 Form 2441 2019 Page 12 13 14 15 17 18 Form 2441 (2019) Part III Dependent Care Benefits 12 Enter the total amount of dependent care benefits you received in 2019. Amounts you received as an employee should be shown in box 10 of your Form(s) W-2. Don't include amounts reported as wages in box 1 of Form(s) W-2. If you were self-employed or a partner, include amounts you received under a dependent care assistance program from your sole proprietorship or partnership. 13 Enter the amount, if any, you carried over from 2018 and used in 2019 during the grace period. See instructions 14 Enter the amount, if any, you forfeited or carried forward to 2020. See instructions 15 Combine lines 12 through 14. See instructions 16 Enter the total amount of qualified expenses incurred in 2019 for the care of the qualifying person(s). 16 17 Enter the smaller of line 15 or 16. 18 Enter your earned income. See instructions. 19 Enter the amount shown below that applies to you. If married filing jointly, enter your spouse's earned income (if you or your spouse was a student or was disabled, see the instructions for line 5). 19 If married filing separately, see instructions. All others, enter the amount from line 18. 20 Enter the smallest of line 17, 18, or 19 20 21 Enter $5,000 ($2,500 if married filing separately and you were required to enter your spouse's earned income on line 19) 21 22 Is any amount on line 12 from your sole proprietorship or partnership? No. Enter-O- Yes. Enter the amount here 23 Subtract line 22 from line 15 23 24 Deductible benefits. Enter the smallest of line 20, 21, or 22. Also, include this amount on the appropriate line(s) of your return. See instructions 25 Excluded benefits. If you checked "No" on line 22, enter the smaller of line 20 or 21. Otherwise, subtract line 24 from the smaller of line 20 or line 21. If zero or less, enter-O-. 26 Taxable benefits. Subtract line 25 from line 23. If zero or less, enter-O-. Also, include this amount on Form 1040 or 1040-SR, line 1; or Form 1040-NR, line 8. On the dotted line next to Form 1040 or 1040-SR, line 1; or Form 1040-NR, line 8, enter "DCB". To claim the child and dependent care credit, complete lines 27 through 31 below. 27 Enter $3,000 ($6,000 if two or more qualifying persons) 28 Add lines 24 and 25 29 Subtract line 28 from line 27. If zero or less, stop. You can't take the credit. Exception. If you paid 2018 expenses in 2019, see the instructions for line 9. 30 Complete line 2 on the front of this form. Don't include in column (c) any benefits shown on line 28 above. Then, add the amounts in column (c) and enter the total here .. 31 Enter the smaller of line 29 or 30. Also, enter this amount on line 3 on the front of this form and complete lines 4 through 11 22 24 25 26 27 28 29 30 31 Form 2441 (2019) SCHEDULE 8812 (Form 1040 or 1040-SR) Additional Child Tax Credit Attach to Form 1040, 1040-SR, or 1040-NR. Go to www.irs.gov/Schedule8812 for instructions and the latest information. OMB No. 1545-0074 1040 1040-SR 2019 1040-NR 18812 Attachment Sequence No. 47 Your social security number Department of the Treasury Internal Revenue Service (99) Name(s) shown on return 1 2 3 4 6b 7 8 8 Part| All Filers Caution: If you file Form 2555, stop here; you cannot claim the additional child tax credit. 1 If you are required to use the worksheet in Pub. 972, enter the amount from line 10 of the Child Tax Credit and Credit for Other Dependents Worksheet in the publication. Otherwise: 1040 and Enter the amount from line 8 of your Child Tax Credit and Credit for Other Dependents 1040-SR filers: Worksheet (see the instructions for Forms 1040 and 1040-SR, line 13a). 1040-NR filers: Enter the amount from line 8 of your Child Tax Credit and Credit for Other Dependents Worksheet (see the instructions for Form 1040-NR, line 49). 2 Enter the amount from Form 1040, line 13a; Form 1040-SR, line 13a; or Form 1040-NR, line 49 3 Subtract line 2 from line 1. If zero, stop here; you cannot claim this credit. 4 Number of qualifying children under 17 with the required social security number: x $1,400. Enter the result. If zero, stop here, you cannot claim this credit TIP: The number of children you use for this line is the same as the number of children you used for line 1 of the Child Tax Credit and Credit for Other Dependents Worksheet. 5 Enter the smaller of line 3 or line 4 6a Earned income (see instructions) b Nontaxable combat pay (see instructions). 7 Is the amount on line 6a more than $2,500? No. Leave line 7 blank and enter-O-on line 8. Yes. Subtract $2,500 from the amount on line 6a. Enter the result Multiply the amount on line 7 by 15% (0.15) and enter the result Next. On line 4, is the amount $4,200 or more? No. If line 8 is zero, stop here; you cannot claim this credit. Otherwise, skip Part II and enter the smaller of line 5 or line 8 on line 15. Yes. If line 8 is equal to or more than line 5, skip Part II and enter the amount from line 5 on line 15. Otherwise, go to line 9. Part II Certain Filers Who Have Three or More Qualifying Children 9 Withheld social security, Medicare, and Additional Medicare taxes from Form(s) W-2, boxes 4 and 6. If married filing jointly, include your spouse's amounts with yours. If your employer withheld or you paid Additional Medicare Tax or tier 1 RRTA taxes, see instructions 10 1040 and Enter the total of the amounts from Schedule 1 (Form 1040 or 1040-SR), 1040-SR filers: line 14, and Schedule 2 (Form 1040 or 1040-SR), line 5, any taxes that you identified using code "UT" and entered on Schedule 2 (Form 1040 or 1040-SR), line 8. 1040-NR filers: Enter the total of the amounts from Form 1040-NR, lines 27 and 56, plus any taxes that you identified using code "UT" and entered on line 60. 11 Add lines 9 and 10 12 1040 and Enter the total of the amounts from Form 1040 or 1040-SR, line 1040-SR filers: 18a, and Schedule 3 (Form 1040 or 1040-SR), line 11. 1040-NR filers: Enter the amount from Form 1040-NR, line 67. 13 Subtract line 12 from line 11. If zero or less, enter - - 14 Enter the larger of line 8 or line 13 Next, enter the smaller of line 5 or line 14 on line 15. Part III Additional Child Tax Credit 15 This is your additional child tax credit 9 10 11 } 12 13 14 15 Fom 8949 OMB No. 1545-0074 Sales and Other Dispositions of Capital Assets Go to www.irs.gov/Form8949 for instructions and the latest information. 2019 File with your Schedule D to list your transactions for lines 1b, 2, 3, 8, 9, and 10 of Schedule D. Sequence No. 12A Social security number or taxpayer identification number Department of the Treasury Internal Revenue Service Name(s) shown on return Attachment Before you check Box A, B, or below, see whether you received any Form(s) 1099-B or substitute statement(s) from your broker. A substitute statement will have the same information as Form 1099-B. Either will show whether your basis (usually your cost) was reported to the IRS by your broker and may even tell you which box to check. Part I Short-Term. Transactions involving capital assets you held 1 year or less are generally short-term (see instructions). For long-term transactions, see page 2 Note: You may aggregate all short-term transactions reported on Form(s) 1099-B showing basis was reported to the IRS and for which no adjustments or codes are requ
