Tony worked as an independent contractor fixing computers for local businesses and received the following 1099-Misc:

Interview Notes:

Tony did not have any partners or employees. His business does not have a separate address or EIN.

In addition to the form, he also reports that he made an additional $2,650. He has a printout from his bank to show the separate deposits made throughout the year.

He lists the following businesses expenses:

$445 advertisements

$50 parking ticket Tony received because a repair took longer than expected and he didn't have time to run out to the meter

$375 in parking and tolls

$715 in computer supplies

Vehicle information:

Business miles: 1,113

Other miles: 7,630

Commuting miles: 2,600

Vehicle placed into service June 13, 2014

This vehicle is also for personal use and Tony does not have another vehicle at home.

Tony kept track of his mileage in a hand-written log he kept in his car.

Complete Schedule C with the information provided.

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\begin{tabular}{lll} \hline E & Business address (including suite or room no.) \\ City, town or post office, state, and ZIP code \\ \hline F & Accounting method: (1) Cash (2) Accrual & (3) Other (specify) \\ G & Did you "materially participate" in the operation of this business during 2021? If "No," see instructions for limit on losses \\ H & If you started or acquired this business during 2021 , check here \\ I & Did you make any payments in 2021 that would require you to file Form(s) 1099? See instructions \\ J & If "Yes," did you or will you file required Form(s) 1099?. \end{tabular} 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), line 3 , and on Schedule Form 1041, line 3 . - If you checked 32b, you must attach Form 6198. Your loss may be limited. 32a All investment is at risk. 32b Some investment is not at risk. Schedule C (Form 1040) 2021 For Paperwork Reduction Act Notice, see the separate instructions. 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. \begin{tabular}{lll} \hline E & Business address (including suite or room no.) \\ City, town or post office, state, and ZIP code \\ \hline F & Accounting method: (1) Cash (2) Accrual & (3) Other (specify) \\ G & Did you "materially participate" in the operation of this business during 2021? If "No," see instructions for limit on losses \\ H & If you started or acquired this business during 2021 , check here \\ I & Did you make any payments in 2021 that would require you to file Form(s) 1099? See instructions \\ J & If "Yes," did you or will you file required Form(s) 1099?. \end{tabular} 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), line 3 , and on Schedule Form 1041, line 3 . - If you checked 32b, you must attach Form 6198. Your loss may be limited. 32a All investment is at risk. 32b Some investment is not at risk. Schedule C (Form 1040) 2021 For Paperwork Reduction Act Notice, see the separate instructions. 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