Prepare a 700- to 1,050-word memo to Magdalena with an overview of her tax position this year and tax planning considerations for next year you, as her tax advisors, will present to her at your next scheduled meeting.

Form 1040 (99) U.S. Individual Income Tax Return 2014 For the year Jan. 1-Dec. 31, 2014, or other tax year beginning Your first name and initial MAGDALENA OMB No. 1545-0074 IRS Use Only - Do not write or staple in this space. , 2014, ending See separate instructions. , 20 Your social security number Last name Spouse's social security number SCHMITZ If a joint return, spouse's first name and initial 294 83 2845 Home address (number and street). If you have a P.O. box, see instructions. ; Apt. no. 623 S LIBERTY ROAD City, town or post office, state, and ZIP code. If you have a foreign address, also complete spaces below. BEDFORD, PA Foreign country name Filing Status Check only one box. Exemptions 15522 Foreign province/state/county Income Attach Form(s) W-2 here. Also attach Forms W-2G and 1099-R if tax was withheld. If you did not get a W-2, see instructions. Adjusted Gross Income 410001 12-31-14 Foreign postal code Make sure the SSN(s) above and on line 6c are correct. 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 refund. X You Spouse Single 4 Head of household (with qualifying person). If the qualifying Married filing jointly (even if only one had income) person is a child but not your dependent, enter this child's Married filing separately. Enter spouse's SSN above name here. and full name here. | 5 X Qualifying widow(er) with dependent child Boxes checked 1 6a X Yourself. If someone can claim you as a dependent, do not check box 6a ~~~~~~~~~~~~~~~~ on 6a and 6b No. of children b Spouse on 6c who: (4) uif child (3) Dependent's 2 (2) Dependent's social c Dependents: lived with you under age 17 relationship to 1 2 3 9 (1) First name If more than four dependents, see instructions and check here | " " " " Last name TYLER SCHMITZ CONNOR SCHMITZ Last name security number 824-34-9584 SON 824-56-2984 SON you p m o BB qualifying for child did not live with tax credit you due to divorce or separation (see instructions) X X Dependents on 6c not entered above d Total number of exemptions claimed 7 Wages, salaries, tips, etc. Attach Form(s) W-2 ~~~~~~~~~~~~~~~~~~~~~~~~~~ 7 8a 8a Taxable interest. Attach Schedule B if required ~~~~~~~~~~~~~~~~~~~~~~~~~~ 8b b Tax-exempt interest. Do not include on line 8a ~~~~~~~~~~~ 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 Ordinary dividends. Attach Schedule B if required ~~~~~~~~~~~~~~~~~~~~~~~~~ 9b Qualified dividends ~~~~~~~~~~~~~~~~~~~~~~~ Taxable refunds, credits, or offsets of state and local income taxes~~~~~~~~~~~~~~~~~~ Alimony received ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Business income or (loss). Attach Schedule C or C-EZ ~~~~~~~~~~~~~~~~~~~~~~~ Capital gain or (loss). Attach Schedule D if required. If not required, check here ~~~~~~~ | Other gains or (losses). Attach Form 4797 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~ IRA distributions ~~~~~~~ 15a b Taxable amount ~~~~~~ Pensions and annuities ~~~~ 16a b Taxable amount ~~~~~~ Rental real estate, royalties, partnerships, S corporations, trusts, etc. Attach Schedule E ~~~~~~~~ Farm income or (loss). Attach Schedule F ~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Unemployment compensation ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 20a b Taxable amount ~~~~~~ Social security benefits ~~~~ Other income. List type and amount Combine the amounts in the far right column for lines 7 through 21. This is your total income | 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 ~~~~~~~~~~~~~~~ 26 341. Deductible part of self-employment tax. Attach Schedule SE~~~~~~ 27 Self-employed SEP, SIMPLE, and qualified plans ~~~~~~~~~~ 28 Self-employed health insurance deduction ~~~~~~~~~~~~~ 29 Penalty on early withdrawal of savings ~~~~~~~~~~~~~~~ 30 Alimony paid b Recipient's SSN | 31a IRA deduction ~~~~~~~~~~~~~~~~~~~~~~~~~ 32 Student loan interest deduction ~~~~~~~~~~~~~~~~~ 33 Tuition and fees. Attach Form 8917 ~~~~~~~~~~~~~~~~ 34 Domestic production activities deduction. Attach Form 8903 ~~~~~ 35 Add lines 23 through 35 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Subtract line 36 from line 22. This is your adjusted gross income | 9 Add numbers on lines above 3 50,885. 7,635. 9a 10 11 12 13 14 15b 16b 17 18 19 20b 21 22 63,340. 36 37 341. 62,999. 4,820. ! ! LHA For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions. Form 1040 (2014) Form 1040 (2014) 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. MAGDALENA SCHMITZ r q s 294-83-2845 p m o Page 38 Amount from line 37 (adjusted gross income) 39a Check You were born before January 2, 1950, Blind. Total boxes 39a if: Spouse was born before January 2, 1950, Blind. checked ~ 39b b If your spouse itemizes on a separate return or you were a dual-status alien, check here ~~ 9 9 2 62,999. 38 13,620. 40 Itemized deductions (from Schedule A) or your standard deduction (see left margin) ~~~~~~~~~~~ 40 49,379. 41 Subtract line 40 from line 38 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 41 11,850. 42 Exemptions. If line 38 is $152,525 or less, multiply $3,950 by the number on line 6d. Otherwise, see inst. ~~ 42 37,529. 43 Taxable income. Subtract line 42 from line 41. If line 42 is more than line 41, enter -0- ~~~~~~~~~~~ 43 4,721. 44 Tax. Check if any from: a Form(s) 8814 b Form 4972 c ~~~~~ 44 45 Alternative minimum tax. Attach Form 6251 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 45 All others: 46 Excess advance premium tax credit repayment. Attach Form 8962 ~~~~~~~~~~~~~~~~~~~~ 46 Single or 4,721. Married filing 47 Add lines 44, 45, and 46 | 47 separately, 48 Foreign tax credit. Attach Form 1116 if required ~~~~~~~~~~~~~ 48 $6,200 Married filing 600. 49 Credit for child and dependent care expenses. Attach Form 2441 ~~~~~~ 49 jointly or Qualifying 50 Education credits from Form 8863, line 19 ~~~~~~~~~~~~~~~ 50 widow(er), 51 Retirement savings contributions credit. Attach Form 8880 ~~~~~~~~ 51 $12,400 Head of 2,000. 52 Child tax credit. Attach Schedule 8812, if required ~~~~~~~~~~~~ 52 household, $9,100 53 Residential energy credits. Attach Form 5695 ~~~~~~~~~~~~~~ 53 3800 b 8801 c 54 Other credits from Form: a 54 2,600. 55 Add lines 48 through 54. These are your total credits ~~~~~~~~~~~~~~~~~~~~~~~~~~ 55 2,121. 56 Subtract line 55 from line 47. If line 55 is more than line 47, enter -0- | 56 681. 57 Self-employment tax. Attach Schedule SE ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 57 a 4137 b 8919 ~~~~~~~~~~~ 58 Unreported social security and Medicare tax from Form: 58 Other 59 Additional tax on IRAs, other qualified retirement plans, etc. Attach Form 5329 if required ~~~~~~~~~~ 59 Taxes 60a Household employment taxes from Schedule H ~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 60a b First-time homebuyer credit repayment. Attach Form 5405 if required ~~~~~~~~~~~~~~~~~~~ 60b 61 Health care: Individual responsibility (see instructions) Full-year coverage X ~~~~~~~~~~~ 61 Form 8959 b Form 8960 c 62 Taxes from: a Inst.; enter code(s) 62 2,802. 63 Add lines 56 through 62. This is your total tax | 63 1,100. 64 Federal income tax withheld from Forms W-2 and 1099 ~~~~~~~~~~ 64 Payments 65 2014 estimated tax payments and amount applied from 2013 return ~~~~ 65 If you have a 66 a Earned income credit (EIC) 66a qualifying child, attach b Nontaxable combat pay election ~~~~~ 66b Schedule EIC. 67 Additional child tax credit. Attach Schedule 8812 ~~~~~~~~~~~~ 67 68 American opportunity credit from Form 8863, line 8 ~~~~~~~~~~~ 68 69 Net premium tax credit. Attach Form 8962 ~~~~~~~~~~~~~~~ 69 70 Amount paid with request for extension to file ~~~~~~~~~~~~~~ 70 71 Excess social security and tier 1 RRTA tax withheld ~~~~~~~~~~~ 71 72 Credit for federal tax on fuels. Attach Form 4136 ~~~~~~~~~~~~~ 72 2439 b c d 73 Credits from Form: a 73 Reserved Reserved 1,100. 74 Add lines 64, 65, 66a, and 67 through 73. These are your total payments | 74 75 If line 74 is more than line 63, subtract line 63 from line 74. This is the amount you overpaid ~~~~~~~~~ 75 Refund 76 a Amount of line 75 you want refunded to you. If Form 8888 is attached, check here | 76a Direct deposit? Routing Account | b number | c Type: | d See Checking Savings number instructions. 77 Amount of line 75 you want applied to your 2015 estimated tax 77 1,702. 78 Amount you owe. Subtract line 74 from line 63. For details on how to pay, see instructions ~~~~~~~ | 78 Amount You Owe 79 Estimated tax penalty (see instructions) 79 Third Party Do you want to allow another person to discuss this return with the IRS (see instructions)? Yes. Complete below. No Personal identification Phone 555-555-5555 | TEAM B | | 19999 Designee Designee's number (PIN) name no. 9 Sign Here Joint return? See instructions. Keep a copy for your records. = 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. Daytime phone number Your signature Date Your occupation MANAGER Spouse's signature. If a joint return, both must sign. Print/Type preparer's name Date Preparer's signature Paid Preparer TEAM B Use Only Firm's name UOP CPA 555 UNIVERSITY 410002 PHOENIX, AZ 85001 Firm's address 12-31-14 9 9 Spouse's occupation Date If the IRS sent you an Identity Protection PIN, enter it here Check if self-employed Firm's EIN Phone no. PTIN 9 " P111115559 12 3456789 555-555-5555 Child Tax Credit Worksheet Name(s): First MAGDALENA Part 1 (keep for your records) Last Your SSN SCHMITZ 2 1. Number of qualifying children: X $1,000. Enter the result. ~~~~~~~~~~~ 1 2. Enter the amount from Form 1040, line 38, Form 1040A, 62,999. line 22, or Form 1040NR, line 37. ~~~~~~~~~~~~~~~~~~~ 2 3. 1040 filers: Enter the total of any0. Exclusion of income from Puerto Rico, and ~~~~ 3 Amounts from Form 2555, lines 45 and 50; Form 2555-EZ, line 18; and Form 4563, line 15. 1040A and 1040NR filers: Enter -0-. 62,999. 4. Add lines 2 and 3. Enter the total. ~~~~~~~~~~~~~~~~~~~ 4 5. Enter the amount shown below for your filing status. Married filing jointly - $110,000 75,000. Single, head of household, or qualifying widow(er) - $75,000 ~~~~ 5 Married filing separately - $55,000 6. Is the amount on line 4 more than the amount on line 5? X No. Leave line 6 blank. Enter -0- on line 7. Yes. Subtract line 5 from line 4. ~~~~~~~~~~~~~~~~ 6 If the result is not a multiple of $1,000, increase it to the next multiple of $1,000 (for example, increase $425 to $1,000, increase $1,025 to $2,000, etc). 294-83-2845 2,000. p l m l o p m o Part 2 7. Multiply the amount on line 6 by 5% (.05). Enter the result. ~~~~~~~~~~~~~~~~~~~~~~~~ 7 8. Is the amount on line 1 more than the amount on line 7? No. STOP You cannot take the child tax credit on Form 1040, line 52, Form 1040A, line 35, or Form 1040NR, line 49. X Yes. Subtract line 7 from line 1. Enter the result. 8 9. Enter the amount from Form 1040, line 47, Form 1040A, line 30, or Form 1040NR, line 45. ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 9 600. 10. 1040 filers: Enter the total of the amounts from lines 48 through 51.* ~ 10 1040A filers: Enter the total of the amounts from lines 31 through 34. 1040NR filers: Enter the total of the amounts from lines 46 through 48.* 11. Are you claiming any of the following credits? Residential energy efficient property credit, Form 5695, Part I. Mortgage interest credit, Form 8396 Qualified adoption expenses, Form 8839 District of Columbia first-time homebuyer credit, Form 8859 X No. Enter the amount from line 10. ~~~~ 11 Yes. Complete the Line 11 Worksheet to figure the amount to enter here. 12. Subtract line 11 from line 9. Enter the result. ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 12 13. Is the amount on line 8 of this worksheet more than the amount on line 12? X No. Enter the amount from line 8. This is your Yes. Enter the amount from line 12. child tax credit. 13 p m o p m o p m o 0. 2,000. 4,721. 600. 4,121. 2,000. * Also include amounts from: Form 5695, line 30 Form 8910, line 15 Form 8936, line 23 Schedule R, line 22 403711 12-30-14 11470701 741231 CLASS 8.1 2014.06000 SCHMITZ, MAGDALENA CLASS__1 SCHEDULE A (Form 1040) OMB No. 1545-0074 Itemized Deductions Department of the Treasury (99) Internal Revenue Service Name(s) shown on Form 1040 | Information about Schedule A and its separate instructions is at www.irs.gov/schedulea . | Attach to Form 1040. MAGDALENA SCHMITZ Medical and Dental Expenses Taxes You Paid 1 2 3 4 5 6 7 8 Interest You Paid 9 10 11 Note. Your mortgage 12 interest deduction may 13 be limited (see 14 instructions). 15 16 Gifts to Charity 17 If you made a gift and got a 18 benefit for it, see instructions. 19 Casualty and Theft Losses 20 Job Expenses 21 and Certain Miscellaneous Deductions 22 23 24 25 26 27 Other 28 Miscellaneous Deductions 29 Total Itemized Deductions 30 LHA 419501 01-20-15 2014 Attachment Sequence No. Your social security number 07 " " 294 83 2845 Caution. Do not include expenses reimbursed or paid by others. SEE STATEMENT 2 2,230. Medical and dental expenses (see instructions) ~~~~~~~~~~~~~~~~~ 1 62,999. Enter amount from Form 1040, line 38 ~~~~~~~~~~ 2 Multiply line 2 by 10% (.10). But if either you or your spouse was born before 6,300. January 2, 1950, multiply line 2 by 7.5% (.075) instead~~~~~~~~~~~~~~ 3 Subtract line 3 from line 1. If line 3 is more than line 1, enter -0- 4 State and local (check only one box): 825. a X Income taxes, or ~~~~~~~~~~~~~~~~~~~~~~~~~ 5 b General sales taxes 950. Real estate taxes (see instructions) ~~~~~~~~~~~~~~~~~~~~~~~ 6 Personal property taxes ~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 7 Other taxes. List type and amount | 1111111111111111111 8 1111111111111111111111111111111111111 Add lines 5 through 8 9 6,845. Home mortgage interest and points reported to you on Form 1098~~~~~~~~ 10 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 | p m o 0. 1,775. 1111111111111111111111111111111111111 1111111111111111111111111111111111111 11 Points not reported to you on Form 1098. See instructions for special rules ~~~ 12 Mortgage insurance premiums (see instructions) ~~~~~~~~~~~~~~~~ 13 Investment interest. Attach Form 4952 if required. (See instructions.) ~~~~~~ 14 Add lines 10 through 14 15 5,000. Gifts by cash or check. If you made any gift of $250 or more, see instructions ~~ 16 Other than by cash or check. If any gift of $250 or more, see instructions. You must attach Form 8283 if over $500 ~~~~~~~~~~~~~~~~~~~~ 17 Carryover from prior year ~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 18 Add lines 16 through 18 19 Casualty or theft loss(es). Attach Form 4684. (See instructions.) Unreimbursed employee expenses - job travel, union dues, job education, etc. Attach Form 2106 or 2106-EZ if required. (See instructions.) | 1111111111111111111111111111111111111 1111111111111111111111111111111111111 Tax preparation fees ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Other expenses - investment, safe deposit box, etc. List type and amount | 6,845. 5,000. 20 21 22 1111111111111111111111111111111111111 1111111111111111111111111111111111111 1111111111111111111111111111111111111 23 Add lines 21 through 23~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 24 Enter amount from Form 1040, line 38 ~~~~~~~~~~ 25 Multiply line 25 by 2% (.02) ~~~~~~~~~~~~~~~~~~~~~~~~~~~ 26 Subtract line 26 from line 24. If line 26 is more than line 24, enter -0- Other - from list in instructions. List type and amount | 27 111111111111111111111 11111111111111111111111111111111111111111111111 28 Is Form 1040, line 38, over $152,525? X No. Your deduction is not limited. Add the amounts in the far right column 13,620. for lines 4 through 28. Also, enter this amount on Form 1040, line 40. ~~~~~~~~ 29 Yes. Your deduction may be limited. See the Itemized Deductions Worksheet in the instructions to figure the amount to enter. 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. Schedule A (Form 1040) 2014 11470701 741231 CLASS p n m n o 9 2014.06000 SCHMITZ, MAGDALENA CLASS__1 SCHEDULE B OMB No. 1545-0074 Interest and Ordinary Dividends (Form 1040A or 1040) Department of the Treasury Internal Revenue Service (99) Name(s) shown on return | Attach to Form 1040A or 1040. | Information about Schedule B and its instructions is at www.irs.gov/scheduleb . MAGDALENA SCHMITZ Part I 1 List name of payer. If any interest is from a seller-financed mortgage and the buyer used the Interest property as a personal residence, see instructions and list this interest first. Also, show that 2014 Attachment Sequence No. Your social security number 08 " " 294 83 2845 Amount buyer's social security number and address | FIRST BANK OF BEDFORD GENERAL ELECTRIC BOND BEDFORD SCHOOL DISTRICT MUNICIPAL BOND JOHNSTOWN RURAL IMPROVEMENT PA STATE INCOME TAX REFUND 310. 3,200. 2,500. 1,300. 325. 1 Note. If you 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. Part II Ordinary Dividends Add the amounts on line 1 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Excludable interest on series EE and I U.S. savings bonds issued after 1989. Attach Form 8815 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 4 Subtract line 3 from line 2. Enter the result here and on Form 1040A, or Form 1040, line 8a | Note. If line 4 is over $1,500, you must complete Part III. 2 3 5 List name of payer 7,635. 3 4 7,635. Amount | 5 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 1040A, or Form 1040, line 9a | Note. If line 6 is over $1,500, you must complete Part III. Part III Foreign Accounts and Trusts 2 6 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. 7a At any time during 2014, did you have a financial interest in or signature authority over a financial account (such as a bank account, securities account, or brokerage account) located in a foreign country? See instructions~~~ If "Yes," are you required to file FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR), to report that financial interest or signature authority? See FinCEN Form 114 and its instructions for filing requirements and exceptions to those requirements ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Yes No X b If you are required to file FinCen Form 114, enter the name of the foreign country where the financial account is located ~~~~~~~~~~~~~~ | 8 During 2014, did you receive a distribution from, or were you the grantor of, or transferor to, a foreign trust? 427501 X 11-07-14 If "Yes," you may have to file Form 3520. See instructions LHA For Paperwork Reduction Act Notice, see your tax return instructions. Schedule B (Form 1040A or 1040) 2014 11470701 741231 CLASS 10 2014.06000 SCHMITZ, MAGDALENA CLASS__1 Interest and Dividend Summary Name: MAGDALENA SCHMITZ Payer Interest FIRST BANK OF BEDFORD 310. GENERAL ELECTRIC BOND 3,200. Interest on U.S. Savings Bonds Tax-Exempt Private Activity Interest Interest Original Issue Discount (OID) BEDFORD SCHOOL DISTRICT MUNICIPAL BOND 2,500. JOHNSTOWN RURAL IMPROVEMENT 1,300. PA STATE INCOME TAX REFUND TOTALS 430191 05-01-14 325. 7,635. 10.1 FEIN/SSN: Ordinary Dividends 294-83-2845 Qualified Dividends Capital Gain Distributions Federal Income Tax Withheld State Tax Withheld Foreign Tax Paid Net Profit From Business SCHEDULE C-EZ (Form 1040) OMB No. 1545-0074 2014 (Sole Proprietorship) | Partnerships, joint ventures, etc., generally must file Form 1065 or 1065-B. | Attach to Form 1040, 1040NR, or 1041. | See instructions. Department of the Treasury Internal Revenue Service (99) Attachment Sequence No. Name of proprietor MAGDALENA SCHMITZ Part I 09A Social security number (SSN) 294-83-2845 General Information | You May Use Schedule C-EZ Instead of Schedule C Only If You: | Had business expenses of $5,000 or less. Had no employees during the year. Use the cash method of accounting. Are not required to file Form 4562, Depreciation and Amortization, for this business. See the instructions for Schedule C, line 13, to find out if you must file. Did not have an inventory at any time during the year. And You: Did not have a net loss from your business. Do not deduct expenses for business use of your home. Had only one business as either a sole proprietor, qualified joint venture, or statutory employee. Do not have prior year unallowed passive activity losses from this business. A Principal business or profession, including product or service B Enter business code (see inst) | C Business name. If no separate business name, leave blank. D Enter your EIN (see inst) E Business address (including suite or room no.). Address not required if same as on page 1 of your tax return. MAGDALENA PHOTOGRAHY City, town or post office, state, and ZIP code F G Did you make any payments in 2014 that would require you to file Form(s) 1099? (see the Schedule C instructions) If "Yes," did you or will you file required Forms 1099? Part II 1 2 3 X No No Figure Your Net Profit Gross receipts. Caution. If this income was reported to you on Form W-2 and the "Statutory employee" box on that 3| form was checked, see Statutory employees in the instructions for Schedule C, line 1, and check hereSTMT ~~~~~ 1 6,500. SEE STATEMENT 4 Total expenses (see instructions). If more than $5,000, you must use Schedule C ~~~~~~~~~~~~~~~~~~~ 2 1,680. Net profit. Subtract line 2 from line 1. If less than zero, you must use Schedule C. Enter on both Form 1040, line 12, and Schedule SE, line 2, or on Form 1040NR, line 13 and Schedule SE, line 2. (Statutory employees, do not report this amount on Schedule SE, line 2.) Estates and trusts, enter on Form 1041, line 3 3 4,820. Part III Information on Your Vehicle. Complete this part only if you are claiming car or truck expenses on line 2. | 4 When did you place your vehicle in service for business purposes? (month, day, year) 5 Of the total number of miles you drove your vehicle during 2014, enter the number of miles you used your vehicle for: a Yes Yes Business b Commuting / / . c Other 6 Was your vehicle available for personal use during off-duty hours? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Yes No 7 Do you (or your spouse) have another vehicle available for personal use? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Yes No 8a Do you have evidence to support your deduction? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Yes No b If "Yes," is the evidence written? Yes No For Paperwork Reduction Act Notice, see the separate instructions for Schedule C (Form 1040). LHA Schedule C-EZ (Form 1040) 2014 419191 11-25-14 11470701 741231 CLASS 11 2014.06000 SCHMITZ, MAGDALENA CLASS__1 OMB No. 1545-0074 SCHEDULE SE (Form 1040) 2014 Self-Employment Tax | Information about Schedule SE and its separate instructions is at www.irs.gov/schedulese. (99) | Attach to Form 1040 or Form 1040NR. Name of person with self-employment income (as shown on Form 1040 or Form 1040NR) Social security number of Department of the Treasury Internal Revenue Service Attachment Sequence No. 9 person with self-employment income MAGDALENA SCHMITZ Before you begin: To determine if you must file Schedule SE, see the instructions. 17 " " 294 83 2845 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.