This is a project for a tax class. The facts tab contains the 20 problems that need to be entered into the other tabs. Is this something you could help me with? I will tip nicely for good work.

Elf Village Productions 50 Sheet Legal Pad Tax Rate Schedules for tax year 2015 Schedule XSingle If taxable income is: Over $0.00 But Not Over $9,225.00 The tax is: 10% of the taxable amount $9,225.00 $37,450.00 $922.50 plus 15% of the amount over $9,225.00 $37,450.00 $90,750.00 $5,156.25 plus 25% of the amount over $37,450.00 37,450.00 $90,750.00 $189,300.00 $18,481.25 plus 28% of the amount over $90,750.00 90,750.00 $189,300.00 $411,500.00 $46,075.25 plus 33% of the amount over $189,300.00 189,300.00 $411,500.00 $413,200.00 $119,401.25 plus 35% of the amount over $411,500.00 411,500.00 $413,200.00 no limit $119,996.25 plus 39.6% of the amount over $413,200.00 413,200.00 9,225.00 922.50 5,156.25 18,481.25 46,075.25 119,401.25 119,996.25 10 15 25 28 33 35 39.6 Schedule Y-1Married Filing a Joint Return and Surviving Spouses If taxable income is: Over $0.00 But Not Over $18,450.00 The tax is: 10% of the taxable amount $18,450.00 $74,900.00 $1,845.00 plus 15% of the amount over $18,450.00 18,450.00 $74,900.00 $151,200.00 $10,312.50 plus 25% of the amount over $74,900.00 74,900.00 $151,200.00 $230,450.00 $29,387.50 plus 28% of the amount over $151,200.00 151,200.00 $230,450.00 $411,500.00 $51,577.50 plus 33% of the amount over $230,450.00 230,450.00 $411,500.00 $464,850.00 $111,324.00 plus 35% of the amount over $411,500.00 411,500.00 $464,850.00 no limit $129,996.50 plus 39.6% of the amount over $464,850.00 464,850.00 - 1,845.00 10,312.50 29,387.50 51,577.50 111,324.00 129,996.50 10 15 25 28 33 35 39.6 Schedule Y-2Married Filing Separately If taxable income is: Over $0.00 But Not Over $9,225.00 The tax is: 10% of the taxable amount $9,225.00 $37,450.00 $922.50 plus 15% of the amount over $9,225.00 $37,450.00 $75,600.00 $5,156.25 plus 25% of the amount over $37,450.00 37,450.00 $75,600.00 $115,225.00 $14,693.75 plus 28% of the amount over $75,600.00 75,600.00 $115,225.00 $205,750.00 $25,788.75 plus 33% of the amount over $115,225.00 115,225.00 $205,750.00 $232,425.00 $55,662.00 plus 35% of the amount over $205,750.00 205,750.00 $232,425.00 no limit $64,998.25 plus 39.6% of the amount over $232,425.00 232,425.00 9,225.00 922.50 5,156.25 14,693.75 25,788.75 55,662.00 64,998.25 10 15 25 28 33 35 39.6 - Schedule ZHead of Household If taxable income is: Over But Not Over The tax is: $0.00 $13,150.00 10% of the taxable amount $13,150.00 $50,200.00 $1,315.00 plus 15% of the amount over $13,150.00 13,150.00 $50,200.00 $129,600.00 $6,872.50 plus 25% of the amount over $50,200.00 50,200.00 $129,600.00 $209,850.00 $26,722.50 plus 28% of the amount over $129,600.00 129,600.00 $209,850.00 $411,500.00 $49,192.50 plus 33% of the amount over $209,850.00 209,850.00 $411,500.00 $439,000.00 $115,737.00 plus 35% of the amount over $411,500.00 411,500.00 $439,000.00 no limit $125,362.00 plus 39.6% of the amount over $439,000.00 439,000.00 - 1,315.00 6,872.50 26,722.50 49,192.50 115,737.00 125,362.00 10 15 25 28 33 35 39.6 Elf Village Productions 50 Sheet Legal Pad Welcome to the world's first ePractice case, a learning tool that requires you to use source documents and complete \"real world\" tax forms in a self-grading excel based practice set. You have been assigned to complete a tax return for one of the firm's clients. The relevant information can be found on the "Facts" sheet and also on the related source documents. The tax manager will review your work and will provide you with immediate feedback when you upload the excel file to the same screen that it was downloaded from: www.cybertext.com, The Book List, Building Blocks of Accounting .. A Tax Perspective, Enter password, Upload Your Excel File. First Charles Keep two Last Whitbeck SS 1843 University of Miami File School CW6027 University of Miami copies of your spreadsheet in two separate places in case one does not work. You may find it easier to work on this project if you print a hard copy of the Facts sheet. NOTE: If the program is not working e-mail markfriedman@miami.edu, 305.284.6296. L515 151030 Fact Sheet Elf Village Productions 50 Sheet Page 3 Legal Pad This is the case assigned to Charles Whitbeck CW6027 01. Our clients Harry Kennedy, DOB: 9/2/1968, SS# 990-25-2015 and Hailey Kennedy, DOB: 3/3/1965, SS# 989-58-0062 have been married for 25 years. 02. They live at 1245 Flagler Avenue Coral Gables, FL 33143. 03. Harry is an accountant and Hailey is a an electronic consultant. 04. Charles, their child was born 6/21/1995. Charles has received a 1098-T for attending the first semester at Coral Gables Community College SS#, 990-43-0029. Charles is a fulltime student and lived at home and Charles's parents paid for more than half of Charles's living expenses. 05. Avery, their new baby was born 9/3/2015. Her SS number is, 986-88-0069. Andrew Whitbeck born 6/20/2007, SS# 987-88-0037 is a first cousin of Hailey and lived with her since February of 2015. Hailey provided 80% of Andrew's support. Andrew's total income for the year was $3,000.00. 06. Harry received a W2 from Deloitte Touche and a W2 from KPMG, and did not participate in an employer provided retirement plan during the year. Hailey inherited $ 90,000 from her grandfather in September 2015. 07. Hailey received a K1 from MNH Corp. in which she did not materially participate although all her money was at risk. Hailey paid estimated federal taxes of $8,100.00. 08. They received a 1099-INT from Metropolitan Bank and $1,110 from Coral Gables Municipal General Revenue Bonds. 09. As per a 1098-I, Harry and Hailey paid Wells Fargo Bank $8,900.00 in interest for the home mortgage. They also paid $4,100.00 in real estate taxes,$2,641.00 for homeowners insurance on the home and $264.10 to have the it painted. 10. Other interest and taxes paid by Harry and Hailey include: $1,370.00 interest on the loan for the Dodge, the personal automobile which is shared with Charles, $421.00 interest on credit cards and general sales tax of $2,550.00 for which they have receipts. Note: the general sales tax rate is 7.00% Fact Sheet Page 4 11. The total annual cost of medical insurance for the entire family was $15,321.00 and paid by Harry through an employer provided health insurance plan on an after-tax basis.. Harry and Hailey paid $2,797.00 for prescription drugs, $1,100.00 to doctors and dentists, and $2,000.00 to hospitals and clinics. These amounts were co-payments or amounts not covered by insurance. Contact lenses for Charles that was not covered by insurance cost $750.00 and cosmetics and other non prescription items from the drug store cost $300.00. 12. Hailey started Coral Gables Consulting, as a cash method sole proprietorship, on April 15, 2009. The 2015 revenue associated with the business was $40,400.00. The following expenses were incurred $1,636.00 advertising, $5,000.00 supplies and postage of $359.73. She uses a desk in the corner of her bedroom as her office. 13. Hailey uses a cell phone for business and another cell phone for non-business calls. The cost of the business cell phone was $2,582.00, while the cost of the private phone was $600.00. 14. Harry and Hailey have the requisite statements from the charities supporting the following contributions to qualified charitable organizations: -Cash of $2,850.00 given to Plymouth Church in Coral Gables on 6/9/2015. -A sofa given to Goodwill in Coral Gables on 6/3/2015. The sofa was purchased on 9/3/2010 for $1,160.00 and the fair market value (based upon comparable sales in thrift shops) at the date of contribution was $185.00. - One hundred shares of Home Depot Inc. was given to the University of Miami. The stock was purchased on 1/5/2015 for $700.00. When it was donated on 10/6/2015 it had a value of $2,100.00 based on the sale of other shares that same day. 15. Harry and Hailey sold 200 shares of Home Depot Inc. stock. The stock was purchased on 1/5/2015 for $1,400.00 and was sold on 10/6/2015 for $4,200.00. On 12/7/2015 they sold 200 shares of Sub Prime Mortgage Corporation for $1,650.00 which cost $5,300.00 when purchases on 12/7/2005. 16. Harry paid $245.00 for subscriptions to professional journals and attended a professional conference in New Orleans. He paid a registration fee of $200.00, $371.00 for airfare, $568.00 for hotel and $254.00 for meals. These items were not reimbursed. In July of 2015, Hailey received $75.00 for jury duty pay. 17. Harry and Hailey paid $105.00 in April of 2015 for the preparation of the 2014 tax return and $50.00 for a safe deposit box rental fee that was used for the storage of investment securities. 18. Hailey contributed $2,800.00 to a traditional individual retirement account on December 18, 2015. This was the first time she contributed to an IRA. 19. On September 8, a freak tornado damaged their home. They filed a claim with their insurance company but received only $12,500.00 due to the high deductable on their policy. The home had a cost of $260,000.00 when they purchased it on 7/2/2001. It was valued at $360,000.00 before the incident and $300,000.00 immediately after. 20. Harry and Hailey went to Las Vegas three times in 2015. The total cost of airfare, transportation, meals and expenses were $6,000.00. During the year the gambling winnings were $4,800.00 while the gambling losses were $5,700.00. A W-2G was not received. Set magnification to 140% 15 For calendar year 2015, or tax year beginning ending _______ , 20 __ Department of the Treasury Internal Shareholder's Share of Income, Deductions, Revenue Service Credits, etc. See back of form and separate instructions. (99) Part I A 1 Ordinary business income (loss) , 2015 Information About the Corporation Corporation's employer identification number $ 13 Credits 45,000.00 2 Net rental real estate income (loss) 3 Other net rental income (loss) 4 Interest income 5a Ordinary dividends 90-1357999 Corporation's name, address, city, state, and ZIP code B 5b Qualified dividends 14 Foreign transactions MNH Corp. 505 Main Street 6 Royalties 7 Net short-term capital gain (loss) Coral Gables, FL 33147 C 8a Net long-term capital gain (loss) IRS Center where corporation filed return Ogden Information About the Shareholder 8c Unrecaptured section 1250 gain Shareholder's identifying number D 8b Collectibles (28%) gain (loss) 998-45-0061 Shareholder's name, address, city, state, and ZIP code Hailey Kennedy 1245 Flagler Avenue E 9 Net section 1231 gain (loss) 10 Other income (loss) 15 Alternative minimum tax (AMT) items 11 Section 179 deduction 16 Items affecting shareholder basis Coral Gables, FL 33143 Shareholder's percentage of stock ownership for tax year F 50.0 % For IRS Use Only 12 Other deductions Charitable contributions $ 1,600.00 17 Other information * See attached statement for additional information. For Paperwork Reduction Act Notice, see Instructions for Form 1120S. Cat. No. 11520D Schedule K-1 (Form 1120S) 2015 Set magnification to 140% CORRECTED FILER'S name, street address, city or town, province or state, country, ZIP 1 Payments received for or foreign postal code, and telephone number OMB No. 1545-1574 Tuition Statement qualified tuition and related expenses 15 $ 1,372.25 Coral Gables Community College 2 Amounts billed for 1040 College Road qualified tuition and Coral Gables, FL 33146 related expenses Form $ 3 If this box is checked, your educational institution 1098-T FILER'S federal identification no. STUDENT'S social security number 59-1210485 990-43-0029 STUDENT'S name 4 Adjustments made for a prior year Charles Kennedy 5 Scholarships or grants 6 Adjustments to 1245 Flagler Avenue 7 Check this box if the scholarships or grants for a prior year City or town, province or state, country, and ZIP or foreign postal code amount in box 1 or 2 includes amounts for an academic period $ Coral Gables, FL 33143 Form 1098-T This is important tax information and is being furnished to the Internal Revenue Service $ Street address (including apt. no.) Service Provider/Acct. No. (see instr.) Copy B For Student has changed its reporting method for 2015 8 Check if at least half-time student beginning January March 2016 10 Ins. contract reimb./refund $ 9 Check if a graduate student . . . . (keep for your records) www.irs.gov/form1098t 0 www.irs.gov/form1098t Department of the Treasury - Internal Revenue Service 1 0 0 Set magnification to 140% CORRECTED (if checked) PAYER'S name, street address, city or town, province or state, country, ZIP or foreign postal code, and telephone no. Metropolitan Bank Payer's RTN (optional) OMB No. 1545-1574 15 1 Interest income 1212 Savings Way $ Coral Gables, FL 33149 670.00 Form PAYER'S federal identification no. RECIPIENT'S identification number 59-123456 1099-INT 3 Interest on U.S. Savings Bonds and Treas. obligations 989-58-0062 RECIPIENT'S name 5 Investment expenses $ Street address (including apt. no.) 6 Foreign tax paid 7 Foreign country or U.S. possession 8 Tax-exempt interest 9 Specified private activity bond interest 1245 Flagler Avenue City or town, province or state, country, and ZIP or foreign postal code Coral Gables, FL 33143 Form 1099-INT Copy B For Student 4 Federal income tax withheld Hailey Kennedy Account number (see instructions) Interest Income 2 Early withdrawal penalty 10 Tax-exempt bond CUSIP no. 11 State www.irs.gov/form1099int 12 State identification no This is important tax information and is being furnished to the Internal Revenue Service. If you are required to file a return, a negligence penalty or other sanction may be imposed on you if this income is taxable and the IRS determines that it has not been reported 13 State tax withheld Department of the Treasury - Internal Revenue Service Other interest and taxes paid by Harry and Hailey include: $1,370.00 interest on the loan for the Dodge, the personal automobile which is shared with Charles, $421.00 interest on credit cards and general sales tax of $2,550.00 for which they have receipts. Note: the general sales tax tax rate is 7.00% Set magnification to 140% CORRECTED (if checked) PAYER'S name, street address, city or town, province or state, 1a Total ordinary dividends OMB No. 1545-1574 country, ZIP or foreign postal code, and telephone no. $ Home Depot Inc. 1b 1212 Oil Way $ Dallas, TX 2a 75206 $ 15 110.00 Qualified dividends $ 110.00 Form 1099-DIV Total capital gain distr. 2b Unrecap. Sec. 1250 gain Section 1202 gain 2d Collectibles (28%) gain $ PAYER'S federal identification no. RECIPIENT'S identification number 2c 59-654322 RECIPIENT'S name 989-58-0062 $ $ 3 Nondividend distributions Federal income tax withheld Investment expenses 1245 Flagler Avenue $ City, state, and ZIP code Foreign tax paid the Internal Revenue Service. If you are $ 6 information and is being furnished to 5 Street address (including apt. no.) Copy B For Recipient This is important tax 4 $ $ Hailey Kennedy Dividends and Distributions 7 Foreign country or U.S. possession required to file a return, a negligence 8 Cash liquidation distributions 9 10 Exempt-interest dividends 12 State penalty or other Coral Gables, FL 33143 sanction may be 11 Specified private activity bond interest imposed on you if this income is taxable and Account number (see instructions) Form 1099-DIV 13 State iden no. 14 State tax withheld the IRS determines that it has not been reported. (keep for your records) Department of the Treasury - Internal Revenue Service Set magnification to 140% 22222 b a Employee's social security number 990-25-2015 OMB No. 1545-0008 Employer identification number (EIN) EIN 99-9876543 Employer's name, address, and ZIP code 1 3 Social security wages Deloitte Touche 83 Oftowork Way 5 Medicare wages and tips Coral Gables, FL 33153 7 Social security tips d Control number 9 e Employee's first name and initial c $ 113,500.00 $ 113,500.00 $ Suff. Last name 11 Harry Kennedy 1245 Flagler Avenue Coral Gables, FL 33143 2 Federal income tax withheld $ 28,375.00 4 Social security tax withheld Wages, tips, other compensation $ 7,037.00 6 Medicare tax withheld $ 1,645.75 113,500.00 8 Allocated tips 10 Dependent care benefits 12a Nonqualified plans 13 Statutory Retirement employee Third-party sick pay plan 12b 12c 14 Other 12d f Employee's address and ZIP code 15 State Employer's state ID number 16 State wages, tips, etc. $ FL Form 113,500.00 17 State income tax $ W2 18 Local wages, tips, etc. $ - 2015 Copy BTo Be Filed With Employee's FEDERAL Tax Return. 19 Local income tax 113,500.00 $ 20 Locality name - Department of the Treasury - Internal Revenue Service This information is being furnished to the Internal Revenue Service. Set magnification to 140% 22222 a Employee's social security number 990-25-2015 OMB No. 1545-0008 b Employer identification number (EIN) c EIN 99-9876599 Employer's name, address, and ZIP code 1 3 Social security wages KPMG 5 Medicare wages and tips $ 7,958.00 $ 183 Bythenumber Way 7 d Control number 9 e Employee's first name and initial Suff. Last name 11 Harry Kennedy $ 493.40 6 Medicare tax withheld 7,958.00 $ 115.39 8 Allocated tips Social security tips 10 Dependent care benefits 12a Nonqualified plans 13 Statutory Retirement employee 1245 Flagler Avenue $ 1,591.60 4 Social security tax withheld 7,958.00 $ Coral Gables, FL 33157 2 Federal income tax withheld Wages, tips, other compensation plan Third-party sick pay Coral Gables, FL 33143 12b 12c 14 Other 12d f Employee's address and ZIP code 15 State Employer's state ID number 16 $ FL Form State wages, tips, etc. 7,958.00 17 $ W2 Copy BTo Be Filed With Employee's FEDERAL Tax Return. This information is being furnished to the Internal Revenue Service. State income tax - 2015 18 $ Local wages, tips, etc. 19 7,958.00 $ Local income tax 20 Locality name - Department of the Treasury - Internal Revenue Service Set magnification to 140% Department of the Treasury-Internal Revenue Service (99) 15 U.S. Individual Income Tax Return a For the year Jan. 1-Dec. 31, 2015, or other tax year beginning OMB No. 1545-0074 , 2015, ending Your first name and initial IRS Use OnlyDo not write or staple in this space. See separate instructions. ,20 Last name Your social security number b If a joint return, spouse's first name and initial Last name Spouse's social security number c Apt. no. Home address (number and street). If you have a P.O. box, see instructions d City, town or post office e State Zip code If you have a foreign address, also complete spaces below (see instructions). Presidential Election Campaign Check here if you, or your spouse if filing Spou 0 You 0 to go jointly, want $3 se Filing Status 1 0 Single 4 0 Head of household (with qualifying person). (See instructions.) If to this fund. 2 the qualifying person is a child but not your dependent, enter this 0 Married filing jointly (even if only one had income) Checking a box 3 Check only one child's name here. 0 Married filing separately. Enter spouse's SSN above will not 5 0 Qualifying widow(er) with dependent below box. and full name here. child your tax or Exemptions 6 a 0 Yourself. If someone can claim you as a dependent, do not check box 6a . . . . . . change . Foreign country name f Make sure the SSN(s) above and on line 6c are correct. Foreign province/state/county b 0 Spouse . c Dependents: (1) First name . . . . . . Last name . . . . . . . (2) Dependent's social security number Foreign postal code . . . . . . . . . 0 dependents, see 0 . d Total number of exemptions claimed 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 ldid not live with you due to divorce or seperation 0 0 Income Boxes checked on 6a and 6b No of children on 6c llived with you Dependents on 6c not entered above 0 instructions and . (4) if child under age 17 qualifying for child tax credit (see instructions) (3) Dependent's relationship to you If more than four check here refund. 7 8a b 9a b 10 11 12 13 14 15 a 16 a 17 18 19 20 a 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 . . . . . . . . . . . . . . . . Wages, salaries, tips, etc. Attach Form(s) W-2 . . . . . . . . . . . . . Taxable interest. Attach Schedule B if required . . . . . . . . . . . . . Tax-exempt interest. Do not include on line 8a . . . . 8b Ordinary dividends. Attach Schedule B if required . . . . . . . . . . . . Qualified dividends . . . . . . . . . . . . 9b 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 0 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 . . . . . . . . . . . . . . . . . Social security benefits 20a b Taxable amount . . . 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 . . . . . . . . . . . . . Certain business expenses of reservists, performing artists, and fee-basis government officials. Attach Form 2106 or 2106-EZ . Health savings account deduction. Attach Form 8889 . . . Moving expenses. Attach Form 3903 . . . . . . . . Deductible part of self-employment tax. Attach Schedule SE . Self-employed SEP, SIMPLE, and qualified plans . . . . Self-employed health insurance deduction . . . . . . Penalty on early withdrawal of savings . . . . . . . . Alimony paid . . b Recipient's SSN IRA deduction . . . . . . . . . . . . . . . Student loan interest deduction . . . . . . . . . . Tuition and fees Attach Form 8917 . . . . . . . . . Domestic production activities deduction Attach Form 8903 . Add lines 23 through 35 . . . . . . . . . . . . Subtract line 36 from line 22 This is your adjusted gross income For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions. Add numbers on lines above u . 7 8a 9a 10 11 12 13 14 15b 16b 17 18 19 20b 21 22 Gambling Jury Duty Gambling and Jury Duty 23 24 25 26 27 28 29 30 31a 32 33 34 35 . . . . . . . . . . . . Cat. No. 11320B . . . Aunt Brother Cousin Daughter Father Granddaughter Grandson Mother Sister Son Uncle 36 37 Form 1040 (2015) Set magnification to 140% Form 1040 (2015) Tax and Credits Page 38 if: Standard Deduction for lPeople who check any box on line 39a or 39b or who can be claimed as a dependent, see instructions. lAll others: Single or Married filing separetely $6,300.00 Married filing jointly or Qualifying widow(er). $12,600.00 Head of household. $9,250.00 Other Taxes Payments If you have a qualifyin g child, attach Schedule EIC. Refund Direct deposit? See instructions. Amount You Owe Third Party Designee Sign Here Amount from line 37 (adjusted gross income) 0 You were born before January 2, 1951, . . . . . 0 Blind. 0 Blind. 39 a Check 0 Spouse was born before January 2, 1951, . . . . Total boxes . . . . checked 39a b If your spouse itemizes on a separate return or you were a dual-status alien, check here 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 Itemized deductions (from Schedule A) or your standard deduction (see left margin) . . 39b 0 . . . . . . . . . . . . . . . . . . . Exemptions. If line 38 is $258,250 or less, multiply $4,000 by the number on 6d or see instructions . Subtract line 40 from line 38 . Taxable income. Subtract line 42 from line 41. If line 42 is more than line 41, enter -0- Tax (see instructions). Check if any from: a 0 Form 4972 c 0 Form(s) 8814 b . . . . . 0 . . . . . . . . . . . . . . . . . . . . . . Subtract line 55 from line 47. If line 55 is more than line 47, enter -0- . . . . . . . 48 . 49 . 50 . 51 . 52 . 53 . 54 . . . . . . . . . . . . . . . . . 57 58 59 60 a b 61 62 63 Self-employment tax. Attach Schedule SE . . . . . . . 64 65 66 a b 67 68 69 70 71 72 73 74 Federal income tax withheld from Forms W-2 and 1099 Alternative minimum tax (see instructions). Attach Form 6251 Excess advance premium tax credit repayment. Attach Form 8962 . Add lines 44, 45 and 46 . . . . . Foreign tax credit. Attach Form 1116 if required . . . . . . . . . . . . . . . . . Credit for child and dependent care expenses. Attach Form 2441 . Education credits from Form 8863, line 19 . . . . . . . . . . Retirement savings contributions credit. Attach Form 8880 Child tax credit. Attach Schedule 8812, if required. . Residential energy credits. Attach Form 5695. . Other credits from Form: a 0 3800 . . . 08801 b 0 c Add lines 48 through 54. These are your total credits . . . . . . . Unreported social security and Medicare tax from Form: . Household employment taxes from Schedule H . . . . . . . First-time homebuyer credit repayment. Attach Form 5405 if required 0 0 Form 8959 b . . . . . . . . . . . . 2015 estimated tax payments and amount applied from 2014 return Earned income credit (EIC) Nontaxable combat pay election . . . . . . . . . 0. . . . . . . . . . . . . . . . . . . . . 66a . . . . . . . . . . . . . . . . . . . . . . . . . . . Net premium tax credit. Attach Form 8962 Amount paid with request for extension to file . Excess social security and tier 1 RRTA tax withheld . Credit for federal tax on fuels. Attach Form 4136 . . . . . c 0 Reserved 8885 0 . . . . d0 67 68 69 70 71 72 73 Add lines 64, 65, 66a, and 67 through 73. These are your total payments 75 76 a b d 77 If line 74 is more than line 63, subtract line 63 from line 74. This is the amount you overpaid 78 79 Amount you owe. Subtract line 74 from line 63. For details on how to pay, see instructions . . 64 65 . American opportunity credit from Form 8863, line 8 0 2439 b . . . 66b Additional child tax credit. Attach Schedule 8812 Credits from Form: a 55 56 . . 0Instructions; enter code(s) Form 8960 c Add lines 56 through 62. This is your total tax 0 8919 b . . . . Health care: indivisual responsibility (see instructions) Full-yearcoverage Taxes from: a 40 41 42 43 44 45 46 47 57 58 59 60a 60b . 61 . 62 . 63 0 4137 a Additional tax on IRAs, other qualified retirement plans, etc. Attach Form 5329 if required 0 0 Savings Amount of line 75 you want refunded to you. If Form 8888 is attached, check here c Type: 0 Routing number Checking 74 75 76a Account number 77 Amount of line 75 you want applied to your 2016 estimated tax Estimated tax penalty (see instructions) . . . . . . . . 78 79 Do you want to allow another person to discuss this return with the IRS (see instructions)? 0 Yes. Complete below. Designee's Phone Personal identification name no. number (PIN) 0No Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and belief, they are true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge. Your signature Date Your occupation Daytime phone number Keep a copy for your records. Spouse's signature. If a joint return, both must sign. Date Spouse's occupation If the IRS sent you an Identity Protection Paid Preparer Use Only Print/Type preparer's name Preparer's signature Date Joint return? See 2 38 instructions. PIN, enter it0 if here (see inst.) Check PTIN self-employed Firm's name Firm's address Self Prepared My Uncle Firm's EIN Phone no. Form 1040 (2015) a biostatistical consultant a business coach a lean consultant a project consultant a Six Sigma consultant a small business consultant a sustainability consultant an accountant an electronic consultant an excel consultant an IT consultant Set magnification to 140% ### ### Itemized Deductions SCHEDULE A (Form 1040) OMB No. 1545-0074 Information about Schedule A and its separate instructions is at www.irs.gov/schedulea. Department of Attach to Form 1040. the Treasury Name(s) shown on Form 1040 Internal Revenue Service (99) Caution. Do not include expenses reimbursed or paid by others. Medical and Dental Expenses Taxes You Paid 1 Medical and dental expenses (see instructions) 2 3 Enter amount from Form 1040, line 38 4 Subtract line 3 from line 1. If line 3 is more than line 1, enter -0- 5 State and local (check only one box): . . Sequence No. 07 Your social security number 000-00-0000 . . . b 0 0 . 1 . 3 2 Multiply line 2 by 10% (.10). But if either you or your spouse was born before January 2, 1949, multiply line 2 by 7.5% (.075) instead a . . . . . . . . . Income taxes, or . . . . . . . . General sales taxes . . . . . . . . . . . . . . . . . 6 . . . . . . . . . 7 6 Real estate taxes (see instructions) 7 Personal property taxes 8 Other taxes. List type and amount . Interest You Paid . . . . . . . 4 . . . . . . . 9 . . . . . . . 15 5 . . 9 15 Attachment Add lines 5 through 8 . . . . 10 Home mortgage interest and points reported to you on Form 1098 11 Home mortgage interest not reported to you on Form 1098. If paid 8 . . . 10 to the person from whom you bought the home, see instructions and show that person's name, identifying no., and address Note. Your mortgage 11 interest deduction may 12 Points not reported to you on Form 1098. See instructions for special rules be limited (see . . . . . . . . . . . Mortgage insurance premiums (see instructions) Gifts to Charity 16 Gifts by cash or check. If you made any gift of $250 or more, If you made a 17 see instructions Casualty and Theft Losses Job Expenses . . . 12 . . 13 . Add lines 10 through 15 . . . . . . . . . . . . . . . . . . . 14 . . . . . . . . . . . Other than by cash or check. If any gift of $250 or more, see 16 . . . . . 18 19 Carryover from prior year . . . . . . . . . . . . 17 18 Add lines 16 through 18 . . . . . . . . . . . . . . . . . . . . 19 20 21 Casualty or theft loss(es). Attach Form 4684. (See instructions.) . . . . . . . . . . 20 instructions. You must attach Form 8283 if over $500 and Certain Unreimbursed employee expensesjob travel, union dues, job education, etc. Attach Form 2106 or 2106-EZ if required. . . . . 21 22 Union Dues Deductible expenses from Form 2106 . . . 23 24 Safe Deposit Box . (See instructions.) Miscellaneous Deductions . Investment interest. Attach Form 4952 if required. (See instructions.) see instructions gift and got a benefit for it, . . 13 14 15 instructions). 22 Tax preparation fees 23 Other expensesinvestment, safe deposit box, etc. List type . . . . . . . . . and amount Other 24 Add lines 21 through 23 25 26 27 Enter amount from Form 1040, line 38 28 Otherfrom list in instructions. List type and amount . . . . . . . . . 25 26 Multiply line 25 by 2% (.02) . . . Subtract line 26 from line 24. If line 26 is more than line 24, enter -0 . . . 27 Gambling Loss Miscellaneous 28 Deductions Total 29 Is Form 1040, line 38, over $150,000? No. Your deduction is not limited. Add the amounts in the far right column for lines 0 4 through 28. Also, enter this amount on Form 1040, line 40. Itemized 29 Yes. Your deduction may be limited. See the Itemized Deductions Deductions 30 0 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. . . . . . . . . . Cat. No. 17145C . . 0 Schedule A Form 1040 (2015) Set magnification to 140% SCHEDULE B (Form 1040A or 1040) Interest and Ordinary Dividends ### OMB No. 1545-0074 Attach to Form 1040A or 1040. Department of Information about Schedule B (Form 1040A or 1040) and its instructions is at www.irs.gov/scheduleb. the Treasury Name(s) shown on return Internal Revenue Service (99) 1 List name of payer. If any interest is from a seller-financed mortgage and the Part I Interest 15 Attachment Sequence No. 08 Your social security number 000-00-0000 Amount buyer used the property as a personal residence, see instructions on back and list this interest first. Also, show that buyer's social security number and address (See instructions on back and the 1 instructions Note. If you for received a Form 1040A, Form or 1099-INT, Form 1040, Form line 8a.) 1099-OID, or substitute 2 Add the amounts on line 1 . . . . . . . . . . . . . . . . . . . 2 statement 3 Excludable interest on series EE and I U.S. savings bonds issued after 1989. from Attach Form 8815 3 . . . . . . . . . . . . . . . . . . . . . a brokerage 4 Subtract line 3 from line 2. Enter the result here and on Form 1040A, or Form firm, 1040, line 8a 4 . . . . . . . . . . . . . . . . . . . . . . . Note. If line 4 is over $1,500, you must complete Part III. list the firm's Part II as the 5 List name of payer name Ordinary payer and Dividends enter (Seetotal the instructions interest on backonand shown 5 the form. that Note. If you instructions received a for Form 1099-DIV 1040A, or or substitute Form 1040, statement line 9a.) 6 from Add the amounts on line 5. Enter the total here and on Form 1040A, or Form 1040, line 9a . . . . . . . . . . . . . . . . . . . . . . . . 6 a brokerage Note. If line 6 is over $1,500, you must complete Part III. firm, You must complete this part if you (a) had over $1,500 of taxable interest or ordinary dividends; (b) had a list the foreign account; or (c) received a distribution from, or were a grantor of, or a transferor to, a foreign trust. firm's 7 a At any time during 2015, did you have a financial interest in or signature authority over a financial Part III name as the account (such as a bank account, securities account, or brokerage account) located in a foreign Foreign . . . . . . . . . . . . . . . . . . . . . . payer and country? See instructions Accounts If \"Yes,\" are you required to file FinCEN Form 114, Report of Foreign Bank and Financial and Trusts enter Accounts (FBAR), formerly TD F 90-22.1, to report that financial interest or signature authority? the ordinary See FinCEN Form 114 and its instructions for filing requirements and exceptions to those requirements (See dividends b If you are required to file FinCEN Form 114, enter the name of the foreign country where the instructions on shown on financial account is located back.) that form. Amount Yes No 0 0 0 0 dividends shown on that form. 8 During 2015, did you receive a distribution from, or were you the grantor of, or transferor to, a 0 . . foreign trust? If \"Yes,\" you may have to file Form 3520. See instructions on back . . 0 For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 17146N Schedule B (Form 1040A or 1040) 2015 545-0074 unt Bank of America Capital Bank Capital One Bank CitBank Marine Midland Bank Mellon Bank Metropolitan Bank Regions Bank TD Bank Wells Fargo Bank unt AT&T Caterpillar Inc. Cisco System General Electric Co Home Depot Inc. IMB Intel Corp Microsoft Corp Pfizer Inc Walt Disney Co Set magnification to 140% ### Profit or Loss From Business (Sole Proprietorship) SCHEDULE C (Form 1040) OMB No. 1545-0074 For information on Schedule C and its instructions, go to www.irs.gov/schedulec 15 Attachment Department of Attach to Form 1040, 1040NR, or 1041; partnerships generally must file Form 1065. Sequence No. 09 the Treasury Name of proprietor Social security number (SSN) Internal Revenue 000-00-0000 (99) AService Principal business or profession, including product or service (see instructions) B Enter code from instructions C Business name. If no separate business name, leave blank. E Business address (including suite or room no.) D Employer ID number (EIN), (see instr.) - F G H I J City, town or post office State Accounting method: (1) Zip code 0 Cash 0 Accrual (2) 0 Other (specify) (3) Did you \"materially participate\" in the operation of this business during 2015? If \"No,\" see instructions for limit on losses If you started or acquired this business during 2015, check here . . . . . . . . . . . . . . . . . . . . . . Did you make any payments in 2015 that would require you to file Form(s) 1099? (see instructions) . If "Yes," did you or will you file all required Forms 1099? Part I . .. . . . . . . . Gross receipts or sales. See instructions for line 1 and check the box if this income was reported to you on . . . . . . . . . . . . . . . 2 . . . . . . . . . . 3 . . . . . . . . . . . 4 . . . . . . . . . . . 5 . 6 7 Form W-2 and the \"Statutory employee\" box on that form was checked 2 Returns and allowances 3 Subtract line 2 from line 1 4 Cost of goods sold (from line 42) 5 Gross profit. Subtract line 4 from line 3 6 7 Other income, including federal and state gasoline or fuel tax credit or refund (see instructions) Gross income. Add lines 5 and 6 . . . . . . . . .. . . . . . . . . Part II Commissions and fees. Contract labor (see instructions) Depletion ..... instructions) Employee benefit programs Insurance (other than health) 31 32 . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . .. . . . . . . .. 0 No 0 No . . - . 1 Enter expenses for business use of your home only on line 30. 8 9 10 11 12 13 18 19 20 16a 16b 18 19 Office expense (see instructions) Pension and profit-sharing plans. Rent or lease (see instructions): a b 21 22 23 24 Vehicles, machinery, and equipment Other business property... Repairs and maintenance... Supplies (not included in Part III). Taxes and licenses..... 20a 20b 21 22 23 Travel, meals, and entertainment: a b 14 15 Interest: a Mortgage (paid to banks, etc.) b Other 17 28 29 30 . Depreciation and section 179 (other than on line 19) 15 16 . Car and truck expenses (see expense deduction (not included in Part III) (see 14 . Expenses Advertising..... instructions) 10 11 12 13 0 No Income 1 8 9 0 Yes 0 0 Yes 0 Yes 24a Travel......... Deductible meals and 24b 25 entertainment (see instructions). 25 Utilities 26 27 a Wages (less employment credits). 26 27a Other expenses (from line 48) .. 17 b Reserved for future use... Total expenses before expenses for business use of home. Add lines 8 through 27a . . . . . Tentative profit or (loss). Subtract line 28 from line 7 . . .. . . . . Legal and professional services . . . . 27b 28 29 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 . Net profit or (loss). Subtract line 30 from line 29. . . . .. . . . . . . . . . If a profit, enter on both Form 1040, line 12 (or Form 1040NR, line 13) and on Schedule SE, line 2. (If you checked the box on line 1, see instructions). Estates and trusts, enter on Form 1041, line 3. If a loss, you must go to line 32. If you have a loss, check the box that describes your investment in this activity (see instructions). If you checked 32a, enter the loss on both Form 1040, line 12, (or Form 1040NR, line 13) and on Schedule SE, line 2. (If you checked the box on line 1, see the line 31 instructions). Estates and trusts, enter on Form 1041, line 3. If you checked 32b, you must attach Form 6198. Your loss may be limited For Paperwork Reduction Act Notice, see the separate instructions. Cat. No. 11334P 30 . 31 - 32a 0 All investment is at risk. 0 Some investment is not 32b at risk. Schedule C (Form 1040) 2015 an electronic consultant an IT consultant a business coach a project consultant a lean consultant a sustainability consultant a biostatistical consultant an excel consultant Set magnification to 140% Schedule C (Form 1040) 2015 Part III Page 33 Method(s) used to value closing inventory 34 Cost a b Lower of Cost or market 0 Other(attach explanation) c Was there any change in determining quantities, costs, or valuations between opening and closing inventory? 0 Yes If \"Yes,\" attach explanation Part IV 35 Inventory at beginning of year. If different from last year's closing inventory, attach explanation . . 35 36 Purchases less cost of items withdrawn for personal use . . . . . . . . . . . 36 37 Cost of labor. Do not include any amounts paid to yourself . . . . . . . . . . . 37 38 Materials and supplies . . . . . . . . . . . . . . . . . . . . . 38 39 Other costs . . . . . . . . . . . . . . . . . . . . . 39 40 Add lines 35 through 39 . . . . . . . . . . . . . . . . . . . . 40 41 Inventory at end of year . . . . . . . . . . . . . . . . . . . . 41 42 Cost of goods sold. Subtract line 41 from line 40. Enter the result here and on line 4 . 0 No 42 Information on Your Vehicle. Complete this part only if you are claiming car or truck expenses on line 9 and are not required to file Form 4562 for this business. See the instructions for line 13 to find out if you must file Form 4562. 43 When did you place your vehicle in service for business purposes? (month, day, year) 44 Of the total number of miles you drove your vehicle during 2015, enter the number of miles you used your vehicle for: a Business c Other b Commuting (see instructions) 45 Was your vehicle available for personal use during off-duty hours? 46 Do you (or your spouse) have another vehicle available for personal use? 47 a Do you have evidence to support your deduction? 47 b If \"Yes,\" is the evidence written? Part V 2 Cost of Goods Sold (see instructions) . . . . . . . .. . . . . . .. . . . . . . . . . . . Yes 0 No . . . . . . . Yes 0 No . . . . . . . . 0 Yes 0 No . . . . . . 0 Yes 0 No Other Expenses. List below business expenses not included on lines 8-26 or line 30. Amortization Bad debt Cell Phone Internet Postage Start-up Costs Telephone 48 Total other expenses. Enter here and on line 27a . .. . . . . . . . . . . . 48 Schedule C (Form 1040) 2015 Set magnification to 140% Capital Gains and Losses SCHEDULE D (Form 1040) ### OMB No. 1545-0074 Attach to Form 1040 or Form 1040NR. Department of the Treasury Internal Name(s) shown on return Revenue Service (99) Part I Information about Schedule D and its separate instructions is at www.irs.gov/scheduled. 15 Attachment Use Form 8949 to list your transactions for lines 1b, 2, 3, 8b, 9, and 10. Sequence No. 12 Your social security number 000-00-0000 Short-Term Capital Gains and LossesAssets Held One Year or Less (d) See instructions for how to figure the amounts to enter on the lines below. Proceeds Cost to gain or loss from from column (d) and (sales price) (or other basis) Form(s) 8949, Part I, combine the result with line 2, column (g) column (g) This form may be easier to complete if you round off cents to whole dollars. (h) Gain or (loss) Subtract column ( e) (g) Adjustments (e) 1 a 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 1b . 1 b Totals for all transactions reported on Form(s) 8949 with Box A checked 2 . Box B checked 3 . . . . . . . . Totals for all transactions reported on Form(s) 8949 with . . . . . . . . . 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 . . . . . . . . . . . . . . . . . . . . . . . . . . 4 . . . . 5 Short-term capital loss carryover. Enter the amount, if any, from line 8 of your Capital Loss Carryover Worksheet in the instructions 7 . . . . . . . . . . . . . . . . . . . . . . . . . . 6 ( . . . . . . 7 ) Net short-term capital gain or (loss). Combine lines 1 through 6 in column (h). If you have any long-term capital gains or losses, go to Part II below. Otherwise, go to Part III on the back Part II Long-Term Capital Gains and LossesAssets Held More Than One Year (d) Proceeds (sales price) See instructions for how to figure the amounts to enter on the lines below. This form may be easier to complete if you round off cents to whole dollars. (g) Adjustments to gain or loss from Form(s) 8949, Part II, (e) Cost (or other basis) (h) Gain or (loss) Subtract column ( e) from column (d) and line 2, column (g) combine the result with column (g) 8 a 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 . 8 b Totals for all transactions reported on Form(s) 8949 with Box D checked 9 . Box E checked 10 . . . . . . . . . . . . . . . . Totals for all transactions reported on Form(s) 8949 with Box F checked 11 . Totals for all transactions reported on Form(s) 8949 with . . . . . . . . . Gain from Form 4797, Part I; long-term gain from Forms 2439 and 6252; and long-term gain or (loss) from Forms 4684, 6781, and 8824 . . . . . . . . . . . . . . . . . . 12 Net long-term gain or (loss) from partnerships, S corporations, estates, and trusts from Schedule(s) K-1 13 Capital gain distributions. See the instructions 14 Long-term capital loss carryover. Enter the amount, if any, from line 13 of your Capital Loss Carryover Worksheet in the instructions 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 12 . . . . . . . 13 14 ( 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 . . . . 15 Schedule D (Form 1040) 2015 ) Set magnification to 140% Schedule D (Form 1040) 2013 Part III 16 Page 2 Summary Combine lines 7 and 15 and enter the result . . . . . . . . . . . . . . . . . . . 16 If line 16 is a gain, enter the amount from line 16 on Form 1040, line 13, or Form 1040NR, line 14. Then go to line 17 below. If line 16 is a loss, skip lines 17 through 20 below. Then go to line 21. Also be sure to complete line 22. If line 16 is zero, skip lines 17 through 21 below and enter -0- on Form 1040, line 13, or Form 1040NR, line 14. Then go to line 22. 17 Are lines 15 and 16 both gains? Yes. Go to line 18. 0 No. Skip lines 18 through 21, and go to line 22. 18 Enter the amount, if any, from line 7 of the 28% Rate Gain Worksheet in the instructions . . . 18 19 Enter the amount, if any, from line 18 of the Unrecaptured Section 1250 Gain Worksheet in the instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 . . . 20 Are lines 18 and 19 both zero or blank? 0 Yes. Complete the Qualified Dividends and Capital Gain Tax Worksheet in the instructions for Form 1040, line 44 (or in the instructions for Form 1040NR, line 42). Do not complete lines 21 and 22 below. 0 No. Complete the Schedule D Tax Worksheet in the instructions. Do not complete lines 21 and 22 below. 21 If line 16 is a loss, enter here and on Form 1040, line 13, or Form 1040NR, line 14, the smaller of: The loss on line 16 or . . . . . . . . . . . . 21 ($3,000), or if married filing separately, ($1,500) Note. When figuring which amount is smaller, treat both amounts as positive numbers. 22 Do you have qualified dividends on Form 1040, line 9b, or Form 1040NR, line 10b? Yes. Complete the Qualified Dividends and Capital Gain Tax Worksheet in the instructions for Form 1040, line 44 (or in the instructions for Form 1040NR, line 42). 0 No. Complete the rest of Form 1040 or Form 1040NR. Schedule D (Form 1040) 2013 Set magnification to 140% SCHEDULE E (Form 1040) Supplemental Income and Loss OMB No. 1545-0074 15 (From rental real estate, royalties, partnerships, S corporations, estates, trusts, REMICs, etc.) Attach to Form 1040, 1040NR, or Form 1041. Attachment Department of the Sequence No. 13 Information about Schedule E and its separate instructions is at www.irs.gov/schedulee. Treasury Internal Your social security number Name(s) shown on Form 1040 Revenue Service 000-00-0000 (99) Income or Loss From Rental Real Estate and Royalties Note. If you are in the business of renting personal property, use Part I Schedule C or C-EZ (see instructions). If you are an individual, report farm rental income or loss from Form 4835 on page 2, line 40. A Did you make any payments in 2015 that would require you to file Form(s) 1099? (see instructions) 0 Yes 0 No B If \"Yes,\" did you or will you file all required Forms 1099? 0 Yes 0 No 1a Physical address of each property-street, city, state, zip Street City State Zip A B C 1b Type of Property 2 (from list below) A B C Type of Property: 1 Single Family Residence 2 Multi-Family Residence Income: For each rental real estate property listed above, report A the number of fair rental and B personal use days. Check the C QJV box only if you meet the requirements to file as a 3 Vacation/Short-Term Rental 5 Land qualified joint venture. See 6 Royalties 4 Commercial instructions. Properties 3 Rents Received . . . . . . . . . . . 3 4 Royalties received . . . . . . . . . . . 4 5 6 7 Advertising 5 Auto and travel (see instructions) 6 Cleaning and maintenance 7 8 9 10 11 12 13 14 15 16 Commissions 8 17 18 19 20 21 Fair Rental Days Personal Use Days 7 Self-Rental 8 Other (describe A B C Expenses: Insurance 9 Legal and other professional fees 10 Management fees 11 Mortgage interest paid to banks, etc (see instructions) 12 Other interest 13 Repairs 14 Supplies 15 Taxes 16 Utilities 17 Depreciation expense or depletion 18 Other (list) 19 Total expenses Add lines 5 through 19 20 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 22 . . . . . . . . . . . . 21 Deductible rental real estate loss after limitation, if any, on Form 8582 (see instructions) QJV 22 23 a b c d e 24 Total of all amounts reported on line 3 for all rental properties 23a Total of all amounts reported on line 4 for all royalty properties 23b Income Add positive amounts shown on line 21 Do not include any losses 24 25 26 Losses Add royalty losses from line 21 and rental real estate losses from line 22 Enter total losses here 25 Total of all amounts reported on line 12 for all properties 23c Total of all amounts reported on line 18 for all properties 23d Total of all amounts reported on line 20 for all properties 23e Total rental real estate and royalty income or (loss) Combine lines 24 and 25 Enter the result here If Parts II, III, IV, and line 40 on page 2 do not apply to you, also enter this amount on Form 1040, line 17, or Form 1040NR, line 18. Otherwise, include this amount in the total on line 41 on page 2 26 For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 11344L Schedule E (Form 1040) 2015 Set magnification to 140% Attachment Sequence No. 13 Schedule E (Form 1040) 2015 Page 2 Your social security number Name(s) shown on return. Do not enter name and social security number if shown on other side. 000-00-0000 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 from an at-risk activity for which any amount is not at risk, you must check the box in column (e) 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, excess farm loss, or basis limitations, a prior year No unallowed loss from a passive activity (if that loss was not reported on Form 8582), or unreimbursed ### ### Yes partnership expenses? If you answered \"Yes,\" see instructions before completing this section. (e) Check if (b) Enter P for (c) Check if (d) Employer any amount is partnership; S foreign identification (a) Name not at risk for S corporation partnership number 27 28 A 0 0 B 0 0 C 0 0 D 0 Passive Income and Loss (f) Passive loss allowed (attach Form 8582 if required) 0 Nonpassive Income and Loss (g) Passive income from Schedule K-1 h) Nonpassive loss from Schedule K-1 (i) Section 179 expense deduction from Form 4562 (j) Nonpassive income from Schedule K-1 A B C D 29 a b 30 31 32 Part III Totals Totals Add columns (g) and (j) of line 29a . . . . . . . . . . . . . . . Add columns (f), (h), and (i) of line 29b . . . . . . . . . . . . . . Total partnership and S corporation income or (loss). Combine lines 30 and 31. Enter the . . . . . . result here and include in the total on line 41 below . . . . . . . . . . . . . . . . . 30 31 32 Income or Loss From Estates and Trusts 33 (a) Name A (b) Employer identification number B Passive Income and Loss A B 34 a b 35 36 37 Part IV (d) Passive income (e) Deduction or loss (f) Other income from attach Form 8582 if required) from Schedule K-1 from Schedule K-1 Schedule K-1 Totals Totals Add columns (d) and (f) of line 34a Add columns (c) and (e) of line 34b 37 Income or Loss From Real Estate Mortgage Investment Conduits (REMICs)Residual Holder (a) Name 39 35 36 Total estate and trust income or (loss). Combine lines 35 and 36. Enter the result here and include in the total on line 41 below 38 Part V Nonpassive Income and Loss (c) Passive deduction or loss allowed (b) Employer identification number (c) Excess inclusion from Schedules Q, line 2c (see instructions) (d) Taxable income (net loss) from Schedules Q, line 1b Combine columns (d) and (e) only. Enter the result here and include in the total on line 41 below (e) Income from Schedules Q, line 3b 39 Summary 40 Net farm rental income or (loss) from Form 4835. Also, complete line 42 below 40 41 42 Total income or (loss). Combine lines 26, 32, 37, 39, and 40. Enter the result here and on Form 1040, line 17, or Form 1040NR, line 18 41 43 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 or Form 1040NR from all rental real estate activities in which you materially participated under the passive activity loss rules 43 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 1120S), box 17, code U; and Schedule K-1 (Form 1041), line 14, code F (see instructions) 42 Schedule E (Form 1040) 2015 Set magnification to 140% ### ### Self-Employment Tax SCHEDULE SE (Form 1040) OMB No. 1545-0074 Information about Schedule SE and its separate instructions is at www.irs.gov/schedulese. 15 Attachment Department of Attach to Form 1040 or Form 1040NR. the Treasury Social security number of person Name of person with self-employment income (as shown on Form 1040) Internal Revenue with self-employment income Service (99) Sequence No. 17 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. No Did you receive wages or tips in 2013? Are you a minister, member of a religious Yes order, or Christian Science practitioner who received IRS approval not to be taxed on earnings from these sources, but you No owe self-employment tax on other Yes Are you using one of the optional earnings? methods to figure your net earnings (see instructions)? No Yes Are Did you receive church employee income (see instructions) reported on Form W-2 of $108.28 orNo more? Ye s Was the total of your wages and tips subject to social security or railroad retirement (tier 1) tax plus your net earnings from self-employment more No than $113,700? Did you receive tips subject to social security or Medicare tax that you did not report to your employer? No No Did you report any wages on Form 8919, Uncollected Social Security and Medicare Tax on Wages? You may use Short Schedule SE below Section AShort Schedule SE. Caution. Read above to see if you can use Short Schedule SE. 3 4 Combine lines 1a, 1b, and 2 Multiply line 3 by 92.35% (.9235). If less than $400, you do not owe self-employment tax; do not file this schedule unless you have an amount on line 1b 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: 1a 1b 2 3 4 $113,700 or less, multiply line 4 by 15.3% (.153). Enter the result here and on Form 1040, line 56, or Form 1040NR, line 54 More than $113,700, multiply line 4 by 2.9% (.029). Then, add $14,098.80 to the result. Enter the total here and on Form 1040, line 56, or Form 1040NR, line 54 Deduction for one-half of self-employment tax. Multiply line 5 by 50% (.50). Enter the result here and on Form 1040, line 27, or Form 1040NR, line 27 Yes Yes You must use Long Schedule SE on page 2 1 a 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 Z 2 Net profit or (loss) from Schedule C, line 31; Schedule C-EZ, line 3; Schedule K-1 (Form 1065), box 14, code A (other than farming); and Schedule K-1 (Form 1065-B), box 9, code J1. Ministers and members of religious orders, see instructions for types of income to report on this line. See instructions for other income to report 6 Ye s 5 6 ( For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 11358Z Schedule SE (Form 1040) 2015 No. 1545-0074 15 uence No. 17 Ye s Yes Yes n page 2 ) **=IF(SUM('Sch SE'!AM36,-'Sch SE'!AM38+'Sch SE'!AM42)>0,SUM('Sch SE'!AM36,-'Sch SE'!AM38+'Sch SE'!AM42),AM36-AM38+AM42) orm 1040) 2015 M36-AM38+AM42) Set magnification to 140% Form 4684 ### Casualties and Thefts OMB No. 1545-0077 Information about Form 4684 and its separate instructions is at www.irs.gov/form4684. Department of the Treasury Internal Name(s) shown on tax return Revenue Service 15 Attach to your tax return. Attachment Use a separate Form 4684 for each casualty or theft. Sequence No. 26 Identifying number 000-00-0000 SECTION A-Personal Use Property (Use this section to report casualties and thefts of property not used in a trade or business or for income-producing purposes.) 1 Description of properties (show type, location, and date acquired for each property). Use a separate line for each property lost or damaged from the same casualty or theft. Property A Property B Property C Property D Properties A 2 Cost or other basis of each property . . . . . 3 Insurance or other reimbursement (whether or not you . filed a claim) (see instructions) . . . . . . 2 . 3 B C D Note: If line 2 is more than line 3, skip line 4. 4 Gain from casualty or theft. If line 3 is more than line 2, enter the difference here and skip lines 5 through 9 for that column. See instructions if line 3 includes insurance or other reimbursement you did not claim, or you 4 5 6 7 8 9 received payment for your loss in a later tax year 5 Fair market value before casualty or theft 6 Fair market value after casualty or theft 7 Subtract line 6 from line 5 8 Enter the smaller of line 2 or line 7 9 Subtract line 3 from line 8. If zero or less, enter -0- **=IF('Form 4684'!$W$22>0,MIN('Form 4684'!$W$22,'Form 4684'!$W$33),MIN($W$22,$W$33)) **=IF('Form 4684'!$W$34>0,MAX('Form 4684'!$W$34-'Form 4684'!$W$24,0),MAX($W$34-$W$24,0)) 10 Casualty or theft loss. Add the amounts on line 9 in columns A through D 11 Enter the smaller of line 10 or $100 12 Subtract line 11 from line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Caution: Use only one Form 4684 for lines 13 through 18. 13 Add the amounts on line 12 of all Forms 4684 . . . . 14 Add the amounts on line 4 of all Forms 4684 . . . . . . . . . . . . 15 If line 14 is more than line 13, enter the difference here and on Schedule D. Do not . . . . . . . . . . . . . . . . complete the rest of this section (see instructions). . . . . . If line 14 is less than line 13, enter -0- here and go to line 16. If line 14 is equal to line 13, enter -0- here. Do not complete the rest of this section. 16 If line 14 is less than line 13, enter the difference . . . . . . . . . . . . . . . . . . . . 17 Enter 10% of your adjusted gross income from Form 1040, line 38, or Form 1040NR, line 37. Estates and trusts, see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 Subtract line 17 from line 16. If zero or less, enter -0-. Also enter the result on Schedule A (Form 1040), line 20, or Form 1040NR, Schedule A, line 6. Estates and trusts, enter the result on the \"Other deductions\" line of your tax return . . . . . . . . . . . . . . . . . . . . . . . . . . . . For Paperwork Reduction Act Notice, see instructions. Cat. No. 12997O 10 11 12 13 14 15 16 17 **=IF('Form 1040 P2'!AM5>0,ROUND('Form 1040 P2'!AM5*0.1,2),ROUND('AnsForm 1040 P2'!AM5*0.1,2)) 18 **=max(IF('Form 4684'!$ao$48>0,'Form 4684'!$ao$46-'Form 4684'!$ao$48,$AO$46-$AO$48),0) Form 4684 (2015) Set magnification to 140% 8863 Department of the Treasury Internal Name(s) shown on return Revenue Service (99) CA UI Part ONI Sequence No. 51 Your social security number 000-00-0000 Complete a separate Part III on page 2 for each student for whom you are claiming either credit before you complete Parts I and II. Refundable American Opportunity Credit 2 Enter: $180,000 if married filing jointly; $90,000 if single, head of household, or qualifying widow(er) . . . . . . . . 5 6 7 8 Part II . . 2 Enter the amount from Form 1040, line 38, or Form 1040A, line 22. If you are filing Form 2555, 2555-EZ, or 4563, or you are excluding income from Puerto Rico, see Pub. 970 for the amount to enter . . . . . . . 3 Subtract line 3 from line 2. If zero or less, stop; you cannot take any education credit . . . . . . . . . . . . . . . . . 4 Enter: $20,000 if married filing jointly; $10,000 if single, head of household, or qualifying widow(er) . . . . . . . . . . . . . . . . . 5 . . . If line 4 is: Equal to or more than line 5, enter 1.000 on line 6 . . . . . . . . . . . Less than line 5, divide line 4 by line 5. Enter the result as a decimal (rounded to at least three places) . . . . . . . . . . . . . . . . . . . . . 1 . . . Multiply line 1 by line 6. Caution: If you were under age 24 at the end of the year and meet . . the conditions described in the instructions, you cannot take the refundable American opportunity 0 credit; skip line 8, enter the amount from line 7 on line 9, and check this box . . Refundable American opportunity credit. Multiply line 7 by 40% (.40). Enter the amount here and on Form 1040, line 66, or Form 1040A, line 40. Then go to line 9 below . . . . . . . . . 6 7 . 8 Nonrefundable Education Credits 9 Subtract line 8 from line 7. Enter here and on line 2 of the Credit Limit Worksheet (see instructions) 10 After completing Part III for each student, enter the total of all amounts from all Parts III, line 31. If zero skip lines 11 through 17, enter -0- on line 18, and go to line 19 . . . . . . . . . 11 Enter the smaller of line 10 or $10,000 12 Multiply line 11 by 20% (.20) 13 9 . 10 . . . . . . . . . . . . . . . . . 11 . . . . . . . . . . . . . . . . . 12 Enter: $127,000 if married filing jointly; $63,000 if single, head of household, or qualifying widow(er) . . . . . . . . . . . . 13 Enter the amount from Form 1040, line 38, or Form 1040A, line 22. If you are filing Form 2555, 2555-EZ, or 4563, or you are excluding income from fromPuerto Rico, see Pub. 970 for the amount to enter . . . . . 14 17 If line 15 is: Equal to or more than line 16, enter 1.000 on line 17 and go to line 18 . . Less than line 16, divide line 15 by line 16. Enter the result as a decimal (rounded to at least three places) . . . . . . . . . . . . . . . . . . . . . . . 17 18 Multiply line 12 by line 17. Enter here and on line 1 of the Credit Limit Worksheet (see instructions) 14 15 Attachment Attach to Form 1040 or Form 1040A. After completing Part III for each student, enter the total of all amounts from all Parts III, line 30 4 OMB No. 1545-0074 Information about Form 8863 and its separate instructions is at www.irs.gov/form8863 1 3 ### Education Credits (American Opportunity and Lifetime Learning Credits) Form . . 15 Subtract line 14 from line 13. If zero or less, skip lines 16 and 17, enter -0on line 18, and go to line 19 . . . . . . . . . . . . . 16 Enter: $20,000 if married filing jointly; $10,000 if single, head of household, or qualifying widow(er) . . . . . . . . . . . . . 15 . 16 18 19 Nonrefundable education credits.Enter the amount from line 7 of the Credit Limit Worksheet 19 (see instructions) here and on Form 1040, line 49, or Form 1040A, line 31 . . . . . . . For Paperwork R