• Use the following information to complete Armando and Lourdes Gonzaless 2019 federal income tax return. If any information is missing, use reasonable assumptions to fill in the gaps.
• Any required forms, schedules, and instructions can be found at the IRS website (www.irs.gov). The instructions can be helpful in completing the forms.
• Download and install the 2019 Tax Act software. Use it to complete the text return.
• When you are done, submit the 1040 tax return in PDF format.
• Include ALL relevant schedules including:
  • Schedule 1
  • Schedule 2
  • Schedule 3
  • Schedule A
  • Schedule B
  • Schedule C
  • Schedule D
  • Schedule E
  • Schedule SE
  • Form 4562
  • Form 8863
  • Form 8949
  • Form 8995

Facts:

1. Armando Z. and Lourdes K. Gonzales are married and file a joint return. Armando is self-employed as a dentist, and Lourdes is a college professor. Armando and Lourdes have three children. The oldest is Ricardo, who lives at home. Ricardo is a law student at the University of Cincinnati and worked part time during the year, earning $1,500, which he spent for his own support. Armando and Lourdes provided $6,000 toward Ricardos support (including $4,000 for Ricardos fall tuition). They also provided over half the support of their daughter, Selena, who is a full-time student at Edgecliff College in Cincinnati. Selena worked part time as an independent contractor during the year, earning $3,200. Selena lived at home until she was married in December 2019. She filed a joint return with her husband, Tony, who earned $20,000 during the year. Felipe is the youngest and lived in the Gonzaless home for the entire year. The Gonzaleses provide you with the following additional information:
   • Armando and Lourdes would like to take advantage on their return of any educational expenses paid for their children.
   • The Gonzaleses do not want to contribute to the presidential election campaign.
   • The Gonzaleses live at 621 Franklin Avenue, Cincinnati, Ohio 45211.
   • Armandos birthday is 3/5/1967 and his Social Security number is 333-45-6666.
   • Lourdess birthday is 4/24/1969 and her Social Security number is 566-77-8888.
   • Ricardos birthday is 11/6/1996 and his Social Security number is 576-18-7928.
   • Selenas birthday is 2/1/2000 and her Social Security number is 575-92-4321.
   • Felipes birthday is 12/12/2007 and his Social Security number is 613-97-8465.
   • The Gonzaleses do not have any foreign bank accounts or trusts.
2. Lourdes is a lecturer at Xavier University in Cincinnati, where she earned $30,000. The university withheld federal income tax of $3,375, state income tax of $900, Cincinnati city income tax of $375, $1,860 of Social Security tax, and $435 of Medicare tax. She also worked part of the year for Delta Airlines. Delta paid her $10,000 in salary, and withheld federal income tax of $1,125, state income tax of $300, Cincinnati city income tax of $125, Social Security tax of $620, and Medicare tax of $145.
3. The Gonzaleses received $800 of interest from State Savings Bank on a joint account. They received interest of $1,000 on City of Cincinnati bonds they bought in January with the proceeds of a loan from Third National Bank of Cincinnati. Page C-9They paid interest of $1,100 on the loan. Armando received a dividend of $540 on General Bicycle Corporation stock he owns. Lourdes received a dividend of $390 on Acme Clothing Corporation stock she owns. Armando and Lourdes received a dividend of $865 on jointly owned stock in Maple Company. All of the dividends received in 2019 are qualified dividends.
4. Armando practices under the name Armando Z. Gonzales, DDS. His business is located at 645 West Avenue, Cincinnati, Ohio 45211, and his employer identification number is 01-2222222. Armandos gross receipts during the year were $111,000. Armando uses the cash method of accounting for his business. Armandos business expenses are as follows:

Advertising	$ 1,200
Professional dues	490
Professional journals	360
Contributions to employee benefit plans	2,000
Malpractice insurance	3,200
Fine for overbilling State of Ohio for work performed on welfare patient	5,000
Insurance on office contents	720
Interest on money borrowed to refurbish office	600
Accounting services	2,100
Miscellaneous office expense	388
Office rent	12,000
Dental supplies	7,672
Utilities and telephone	3,360
Wages	30,000
Payroll taxes	2,400

5. In June, Armando decided to refurbish his office. This project was completed and the assets placed in service on July 1. Armandos expenditures included $8,000 for new office furniture, $6,000 for new dental equipment (seven-year recovery period), and $2,000 for a new computer. Armando elected to compute his cost recovery allowance using MACRS. He did not elect to use 179 immediate expensing, and he chose to not claim any bonus depreciation.
6. Lourdess mother, Maria, died on July 2, 2014, leaving Lourdes her entire estate. Included in the estate was Marias residence (325 Oak Street, Cincinnati, Ohio 45211). Marias basis in the residence was $30,000. The fair market value of the residence on July 2, 2014, was $155,000. The property was distributed to Lourdes on January 1, 2015. The Gonzaleses have held the property as rental property and have managed it themselves. From 2015 until June 30, 2019, they rented the house to the same tenant. The tenant was transferred to a branch office in California and moved out at the end of June. Since they did not want to bother finding a new tenant, Armando and Lourdes sold the house on June 30, 2019. They received $140,000 for the house and land ($15,000 for the land and $125,000 for the house), less a 6 percent commission charged by the broker. They had depreciated the house using the MACRS rules and conventions applicable to residential real estate. To compute depreciation on the house, the Gonzaleses had allocated $15,000 of the propertys basis to the land on which the house is located. The Gonzaleses collected rent of $1,000 a month during the six months the house was occupied during the year. You may assume that the rental activity is considered an investment activity (not a trade or business). They incurred the following related expenses during this period:
7. The Gonzaleses sold 200 shares of Capp Corporation stock on September 3, 2019, for $42 a share (minus a $50 commission). The Gonzaleses received the stock from Armandos father on June 25, 1993, as a wedding present. Armandos father originally purchased the stock for $10 per share on January 1, 1970. The stock was valued at $14.50 per share on the date of the gift. No gift tax was paid on the gift.
8. Armando and Lourdes have given you a file containing the following receipts for expenditures during the year:

Property insurance	$500
Property taxes	800
Maintenance	465
Depreciation (to be computed)	?

Prescription medicine and drugs (net of insurance reimbursement)	$ 376
Doctor and hospital bills (net of insurance reimbursement)	2,468
Penalty for underpayment of last years state income tax	15
Real estate taxes on personal residence	4,762
Interest on home mortgage (paid to Home State Savings & Loan)	8,250
Interest on credit cards (consumer purchases)	595
Cash contribution to St. Matthews church	9,080
Payroll deductions for Lourdess contributions to the United Way	150

9. The Gonzaleses filed their 2018 federal, state, and local returns on April 12, 2019. They paid the following additional 2018 taxes with their returns: federal income taxes of $630, state income taxes of $250, and city income taxes of $75.
10. The Gonzaleses made timely estimated federal income tax payments of $1,500 each quarter during 2019. They also made estimated state income tax payments of $300 each quarter and estimated city income tax payments of $160 each quarter. The Gonzaleses made all fourth-quarter payments on December 31, 2019. They would like to receive a refund for any overpayments.

41040 Department of the Treasury-Internal Revenue Service (99) U.S. Individual Income Tax Return 2019 OMB No. 1545-0074 IRS Use Only-Do not write or staple in this space. Filing Status Single Married filing jointly Married filing separately (MFS) Head of household (HOH) Qualifying widower (W) Check only If you checked the MFS box, enter the name of spouse. If you checked the HOH or QW box, enter the child's name if the qualifying person is one box. a child but not your dependent Your first name and middle initial Last name Your social security number If joint return, spouse's first name and middle initial Last name Spouse's social security number Horne address (number and street). If you have a P.O.box, see instructions. Apt. no. Presidential Election Campaign Check here if you, or your spouse if thing jointly, want $3 to go to this fund, City, town or post office, state, and ZIP code. If you have a foreign address, also complete spaces below (see instructions). Checking a box below will not change your tax or refund. You Spouse Foreign country name Foreign province/state/county Foreign postal code If more than four dependents, see instructions and here Standard Someone can claim: You as a dependent Your spouse as a dependent Deduction Spouse itemizes on a separate return or you were a dual-status alien Age/Blindness You Were born before January 2, 1955 , Are blind Spouse: Was born before January 2, 1955 Is blind Dependents (see instructions): (2) Social security number (3) Relationship to you (4) if qualifies for (see instructions: (1) First name Last name Child tax credit Credit for other dependents 1 2b 1 1 Wages, salaries, tips, etc. Attach Form(s) W-2 . 2a Tax-exempt interest 2a b Taxable interest. Attach Sch. B if required 3a Qualified dividends Standard b Ordinary dividends. Attach Sch. B if required da Deduction for 4a IRA distributions 4a b Taxable amount Single or Married fling separately. Pensions and annuities 4c d Taxable amount $12,200 5a Social security benefits ba b Taxable amount . Married filing 6 jointly or Qualifying Capital gain or (loss). Attach Schedule D it required. If not required, check here widow(er) 7 $24,400 Other income from Schedule 1, line 9 b Head of b Add lines 1, 2, 3, 46, 4d, 5b, 6, and 7a. This is your total income household . $18,350 8a Adjustments to Income from Schedule 1, line 22 . If you checked b Subtract line Ba from line 7b. This is your adjusted gross income any box under Standard 9 9 Standard deduction or itemized deductions (from Schedule A) ( 9 Deduction 10 Qualified business income deduction. Attach Form 8995 or Form 8996-A 10 See instructions. 11a Add lines 9 and 10 b Taxable income. Subtract line 11a from line 8b. If zero or less, enter - O- For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions. Cat No. 11320B 3b 4b ad 40 5b EL 6 6 7a 7b 8a Subtraction 8b 11a 11b Form 1040 (2019) c Form 1040 (2019) Page 2 12a Tax (see inst.) Check if arvy from Form(s): 1 8814 24972 3 12a b Add Schedule 2. line 3, and line 12a and enter the total 12b 13a Child tax credit or credit for other dependents. 13a b Add Schedule 3, line 7, and line 13a and enter the total 13b nea 14 Subtract line 13b from line 12b. If zero or less, enter-O- 14 15 Other taxes, including self-employment tax, from Schedule 2, line 10 15 including sam-employmen. 16 Add lines 14 and 15. This is your total tax 16 no 17 Federal income tax withheld from Forms W-2 and 1099 17 If you have a 18 Other payments and refundable credits: : qualifying child Earned income credit (EIC). 18a attach Sch. EIC b 18b If you have Additional child tax credit. Attach Schedule 8812 nontable American opportunity credit from Form 1863, line 8 180 combat pay, see Instructions. d Schedule 3, line 14 . . . . . . . . 180 Add lines 1Ba through 18d. These are your total other payments and refundable credits 18e 19 Add lines 17 and 18e. These are your total payments 19 20 Refund If line 19 is more than line 16, subtract line 16 from line 19. This is the amount you overpaid 20 21a Amount of line 20 you want refunded to you. If Form 8888 is attached, check here 21a Direct deposit? Routing number Type: Checking See instructions. Savings d Account number 22 Amount of line 20 you want applied to your 2020 estimated tax 22 Amount 23 Amount you owe. Subtract line 19 from line 16. For details on how to pay, see instructions 23 You Owe 24 Estimated tax penalty (see instructions)........... 24 Third Party Do you want to allow another person (other than your pald preparer) to discuss this return with the IRS? See instructions ? . Yes. Complete below. Designee No [Other than Designee's Phone Personal identification paid preparer) name no. number (PIN) Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and belief, they are true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge. Here Your signature Date Your occupation if the IRS sent you an Identity Protection PIN, enter it here Joint return (see inst.) See instructions Spouse's signature. If a joint return, both must sign. Date Spouse's occupation If the IRS sent your spouse an Keep a copy for Identity Protection PIN, enter it here (see inst.) Phone no. Email address Preparer's name Preparer's signature Date PTIN Check if: Paid 3rd Party Designee Preparer Firm's name Phone no. Self-employed Use Only Firm's address Firm's EIN Go to www.irs.gov/Form 1040 for instructions and the latest information. Form 1040 (2015) Sign your records OMB No. 1545-0074 2019 SCHEDULE 1 (Form 1040 or 1040-SR) Additional Income and Adjustments to Income Department of the Treasury Attach to Form 1040 or 1040-SR. Internal Revenue Service Go to www.irs.gov/Form 1040 for instructions and the latest information. Name(s) shown on Form 1040 or 1040-SR Attachment Sequence No. 01 Your social security number 6 8 At any time during 2019, did you receive, sell, send, exchange, or otherwise acquire any financial interest in any virtual currency? Yes No Parti Additional Income 1 Taxable refunds, credits, or offsets of state and local income taxes 1 1 2a Alimony received 2a b Date of original divorce or separation agreement (see instructions) 3 Business income or (loss). Attach Schedule C 3 4 Other gains or (losses). Attach Form 4797 4 5 Rental real estate, royalties, partnerships, S corporations, trusts, etc. Attach Schedule E. 5 6 Farm income or loss). Attach Schedule F 6 7 Unemployment compensation... 7 Other income. List type and amount 8 9 Combine lines 1 through 8. Enter here and on Form 1040 or 1040-SR, line 7a 9 Part II Adjustments to Income 10 Educator expenses 10 11 Certain business expenses of reservists, performing artists, and fee-basis government officials. Attach Form 2106 11 12 Health savings account deduction. Attach Form 8889 12 13 Moving expenses for members of the Armed Forces. Attach Form 3903 13 14 Deductible part of self-employment tax. Attach Schedule SE 14 15 Self-employed SEP, SIMPLE, and qualified plans 15 16 Self-employed health insurance deduction 17 Penalty on early withdrawal of savings 18a Alimony paid 18a b Recipient's SSN C Date of original divorce or separation agreement (see instructions) 19 19 20 Student loan interest deduction 20 21 Tuition and fees. Attach Form 8917 21 22 Add lines 10 through 21. These are your adjustments to income. Enter here and on Form 1040 or 1040-SR, line 8a 22 For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 71479F Schedule 1 (Form 1040 or 1040-SR) 2019 16 17 888 IRA deduction : OMB No. 1545-0074 SCHEDULE 2 (Form 1040 or 1040-SR) Additional Taxes 2019 Department of the Treasury Internal Revenue Service Name(s) shown on Form 1040 or 1040-SR Attach to Form 1040 or 1040-SR. Go to www.irs.gov/Form 1040 for instructions and the latest information. Attachment Sequence No. 02 Your social security number 1 2 3 4 Part 1 Tax 1 Alternative minimum tax. Attach Form 6251 2 Excess advance premium tax credit repayment. Attach Form 8962 3 Add lines 1 and 2. Enter here and include on Form 1040 or 1040-SR, line 12b Part II Other Taxes 4 Self-employment tax. Attach Schedule SE 5 Unreported social security and Medicare tax from Form: a 4137 b8919 5 6 Additional tax on IRAs, other qualified retirement plans, and other tax-favored accounts. Attach Form 5329 if required . . . . . . . . . 6 7a Household employment taxes. Attach Schedule H 7a b Repayment of first-time homebuyer credit from Form 5405. Attach Form 5405 if required 8 Taxes from: a Form 8959 b Form 8960 c Instructions; enter code(s) 9 Section 965 net tax liability installment from Form 965-A 9 10 Add lines 4 through 8. These are your total other taxes. Enter here and on Form 1040 or 1040-SR, line 15. ... 10 For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 71478U Schedule 2 (Form 1040 or 1040-SR) 2019 7b 8 OMB No. 1545-0074 SCHEDULE 3 (Form 1040 or 1040-SR) Additional Credits and Payments Attach to Form 1040 or 1040-SR. -. Go to www.irs.gov/Form 1040 for instructions and the latest information. 2019 Department of the Treasury Internal Revenue Service Name(s) shown on Form 1040 or 1040-SR s Attachment Sequence No 03 Your social security number 1 2 3 4 5 6 7 Part Nonrefundable Credits 1 Foreign tax credit. Attach Form 1116 if required 2 Credit for child and dependent care expenses. Attach Form 2441 3 Education credits from Form 8863, line 19. ... 4 Retirement savings contributions credit. Attach Form 8880 5 Residential energy credits. Attach Form 5695... 6 Other credits from Form: a 3800 b 8801 7 Add lines 1 through 6. Enter here and include on Form 1040 or 1040-SR, line 13 Part II Other Payments and Refundable Credits 8 o 2019 estimated tax payments and amount applied from 2018 return 9 Net premium tax credit. Attach Form 8962 10 Amount paid with request for extension to file (see instructions) 11 Excess social security and tier 1 RRTA tax withheld 12 Credit for federal tax on fuels. Attach Form 4136 13 Credits from Form: a 2439 Reserved 8885 14 Add lines 8 through 13. Enter here and on Form 1040 or 1040-SR, line 18d For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 71480G 8 9 10 11 12 13 14 Schedule 3 (Form 1040 or 1040-SR) 2019 SCHEDULE A Itemized Deductions OMB No. 1545-0074 (Form 1040 or 1040-SR) (Rev. January 2020) Go to www.irs.gov/ScheduleA for instructions and the latest information. 2019 Attach to Form 1040 or 1040-SR. Department of the Treasury Attachment Internal Revenue Service (99) Caution: If you are claiming a net qualified disaster loss on Form 4684, see the instructions for line 16. Sequence No. 07 Name(s) shown on Form 1040 or 1040-SR Your social security number | 1 Medical and Dental Expenses 3 4 Taxes You Paid Caution: Do not include expenses reimbursed or paid by others. 1 Medical and dental expenses (see instructions): 2 Enter amount from Form 1040 or 1040-SR, line 8b 2 3 Multiply line 2 by 7.5% (0.075) 4 Subtract line 3 from line 1. If line 3 is more than line 1, enter-O- 5 State and local taxes. a State and local income taxes or general sales taxes. You may include either income taxes or general sales taxes on line 5a, but not both. If you elect to include general sales taxes instead of income taxes, check this box b State and local real estate taxes (see instructions). c State and local personal property taxes d Add lines 5a through 5c e Enter the smaller of line 5d or $10,000 ($5,000 if married filing separately). 6 Other taxes. List type and amount 5a 5b 5c 5d 5e 6 7 Interest You Paid Caution: Your mortgage Interest deduction may be limited (see instructions 7 Add lines 5e and 6 8 Home mortgage interest and points. If you didn't use all of your home mortgage loan(s) to buy, build, or improve your home, see instructions and check this box a Home mortgage interest and points reported to you on Form 1098. See instructions if limited .... b Home mortgage interest not reported to you on Form 1098. See instructions if limited. If paid to the person from whom you bought the home, see instructions and show that person's name, identifying no., and address.. 8 8b c Points not reported to you on Form 1098. See instructions for special rules 8c d Mortgage insurance premiums (see instructions) 8d e Add lines 8a through 8d 8e 9 Investment interest. Attach Form 4952 if required. See instructions. 9 10 Add lines 8e and 9 10 - Gifts to 11 Gifts by cash or check. If you made any gift of $250 or more, see Charity instructions .. 11 Caution: If you 12 Other than by cash or check. If you made any gift of $250 or more, made a gift and got a benefit for it, see instructions. You must attach Form 8283 if over $500. 12 see instructions. 13 Carryover from prior year 13 14 Add lines 11 through 13 14 Casualty and 15 Casualty and theft loss(es) from a federally declared disaster (other than net qualified Theft Losses disaster losses). Attach Form 4684 and enter the amount from line 18 of that form. See instructions. 15 Other 16 Other-from list in instructions. List type and amount Itemized Deductions 16 Total 17 Add the amounts in the far right column for lines 4 through 16. Also, enter this amount on Itemized Form 1040 or 1040-SR, line 9 17 Deductions 18 If you elect to itemize deductions even though they are less than your standard deduction, check this box .............. For Paperwork Reduction Act Notice, see the Instructions for Forms 1040 and 1040-SR. - Cat. No. 17145C Schedule A (Form 1040 or 1040-SR) 2019 OMB No. 1545-0074 SCHEDULE B (Form 1040 or 1040-SR) ) Interest and Ordinary Dividends Go to www.irs.gov/Schedule for instructions and the latest information. Attach to Form 1040 or 1040-SR. 2019 Department of the Treasury Internal Revenue Service (59) Name(s) shown on return Attachment Sequence No. 08 Your social security number Part 1 1 Amount List name of payer. If any interest is from a seller-financed mortgage and the buyer used the property as a personal residence, see the instructions and list this interest first. Also, show that buyer's social security number and address Interest (See instructions and the instructions for Forms 1040 and 1040-SR, line 2b.) 1 Note: If you received a Forn 1099-INT, Form 1099-OID, or substitute statement from a brokerage firm, list the firm's name as the payer and enter the total interest shown on that form. 2 Add the amounts on line 1 3 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 1040 or 1040-SR, line 2b Note: If line 4 is over $1,500, you must complete Part III. Part II 5 List name of payer Ordinary Dividends 2 3 4 Amount (See instructions and the instructions for Forms 1040 and 1040-SR, line 3b.) 5 6 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 6 Add the amounts on line 5. Enter the total here and on Form 1040 or 1040-SR, on that form. line 3b Note: If line 6 is over $1,500, you must complete Part III. Part III You must complete this part if you (a) had over $1,500 of taxable interest or ordinary dividends; (b) had a Yes No foreign account; or (c) received a distribution from, or were a grantor of, or a transferorto, a foreign trust. Foreign 7a At any time during 2019, did you have a financial interest in or signature authority over a financial Accounts account (such as a bank account, securities account, or brokerage account) located in a foreign and Trusts country? See instructions ........ Caution: If If "Yes," are you required to file FinCEN Form 114, Report of Foreign Bank and Financial required, failure Accounts (FBAR), to report that financial interest or signature authority? See FinCEN Form 114 to file FinCEN and its instructions for filing requirements and exceptions to those requirements. ..... Form 114 may result in b If you are required to file FinCEN Form 114, enter the name of the foreign country where the substantial financial account is located penalties. See 8 During 2019, did you receive a distribution from, or were you the grantor of, or transferor to, a instructions. foreign trust? If "Yes," you may have to file Form 3520. See instructions For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 17146N Schedule B (Form 1040 or 1040-SR) 2019 SCHEDULEC Profit or Loss From Business OMB No. 1545-0074 (Form 1040 or 1040-SR) (Sole Proprietorship) 2019 Department of the Treasury Go to www.irs.gov/Schedule for instructions and the latest information. Attachment Internal Revenue Service (89Attach to Form 1040, 1040-SR, 1040-NR, or 1041; partnerships generally must file Form 1065. Sequence No. 09 Name of proprietor Social security number (SSN) A Principal business or profession, including product or service (see instructions) , ( B Enter code from instructions Business name. If no separate business name, leave blank. D Employer ID number (EIN) (see instr.) E Business address (including suite or room no.) ) City, town or post office, state, and ZIP code F Accounting method: (1) Cash (2) Accrual (3) Other (specity) Did you "materially participate in the operation of this business during 2019? If "No," see instructions for limit on losses Yes No H If you started or acquired this business during 2019, check here 1 Did you make any payments in 2019 that would require you to file Form(s) 1099? (see instructions) Yes No J If "Yes," did you or will you file required Forms 1099? Yes No Part 1 Income 1 Gross receipts or sales. See instructions for line 1 and check the box if this income was reported to you on Forrn W-2 and the "Statutory employee" box on that form was checked 1 2 Returns and allowances. 2 3 Subtract line 2 from line 1 3 4 Cost of goods sold (from line 42) 4 5 Gross profit. Subtract line 4 from line 3 5 Other income, including federal and state gasoline or fuel tax credit or refund (see instructions) 6 7 Gross income. Add lines 5 and 6 7 Part II Expenses. Enter expenses for business use of your home only on line 30. 8 Advertising 8 18 Office expense (see instructions) 18 9 Car and truck expenses (see 19 Pension and profit-sharing plans 19 instructions). 9 20 Rent or lease (see instructions): 10 Commissions and fees, 10 a Vehicles, machinery, and equipment 20a 11 Contract labor (see instructions) 11 b Other business property 20b 12 Depletion 12 21 Repairs and maintenance. 21 13 Depreciation and section 179 22 Supplies (not included in Part III) 22 expense deduction (not included in Part I) (see 23 Taxes and licenses 23 instructions) 13 24 Travel and meals: : 14 Employee benefit programs a Travel 24a (other than on line 19) .. 14 b Deductible meals (see 15 Insurance (other than health) 15 instructions) 24b 16 Interest (see instructions): 25 Utilities 25 a Mortgage (paid to banks, etc.) 16a 26 Wages (less employment credits). 26 b b Other 16b 27a Other expenses (from line 48). 27a 17 Legal and professional services 17 b Reserved for future use. 27b 28 Total expenses before expenses for business use of home. Add lines 8 through 27a 28 29 Tentative profit or loss). Subtract line 28 from line 7 29 30 Expenses for business use of your home. Do not report these expenses elsewhere. Attach Form 8829 unless using the simplified method (see instructions). . Simplified method filers only: enter the total square footage of: (a) your home: and (b) the part of your home used for business: . Use the Simplified Method Worksheet in the instructions to figure the amount to enter on line 30 30 31 Net profit or loss). Subtract line 30 from line 29. If a profit, enter on both Schedule 1 (Form 1040 or 1040-SR), line 3 (or Form 1040-NR, line 1 13) and on Schedule SE, line 2. (If you checked the box on line 1, see instructions). Estates and 31 trusts, enter on Form 1041, line 3. . If a loss, you must go to line 32 32 If you have a loss, check the box that describes your investment in this activity (see instructions). . If you checked 32a, enter the loss on both Schedule 1 (Form 1040 or 1040-SR), line 3 (or Form 1040-NR, line 13) and on Schedule SE, line 2. (If you checked the box on line 1, see the line 32a All investment is at risk. 31 instructions). Estates and trusts, enter on Form 1041, line 3. 32b Some investment is not at risk. 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 Schedule C (Form 1040 or 1040-SR) 2019 Page 2 Schedule (Form 1040 or 1040-SR) 2019 Part III Cost of Goods Sold (see instructions) 33 a Method(s) used to value closing inventory: Cost b Lower of cost or market C Other (attach explanation) Was there any change in determining quantities, costs, or valuations between opening and closing inventory? Yes If "Yes," attach explanation 34 No 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 42 Cost of goods sold. Subtract line 41 from line 40. Enter the result here and on line 4 Part IV Information on Your Vehicle. Complete this part only if you are claiming car or truck expenses on line 9 and are not required to file Form 4562 for this business. See the instructions for line 13 to find out if you must file Form 4562 43 When did you place your vehicle in service for business purposes? (month, day, year) 1 44 Of the total number of miles you drove your vehicle during 2019, enter the number of miles you used your vehicle for: a Business b Commuting (see instructions) c Other 45 Was your vehicle available for personal use during off-duty hours? Yes No 46 Do you for your spouse) have another vehicle available for personal use? Yes No 47a Do you have evidence to support your deduction? Yes No Yes No b If "Yes," is the evidence written? , Part V Other Expenses. List below business expenses not included on lines 8-26 or line 30. 48 Total other expenses. Enter here and on line 27a 48 Schedule C (Form 1040 or 1040-SR) 2019 SCHEDULED (Form 1040 or 1040-SR) OMB No. 1545-0074 Capital Gains and Losses Attach to Form 1040, 1040-SR, or 1040-NR. Go to www.irs.gov/Scheduled for instructions and the latest information. Use Form 8949 to list your transactions for lines 1b, 2, 3, 8b, 9, and 10. 2019 Department of the Treasury Internal Revenue Service (99) Name(s) shown on return Attachment Sequence No. 12 Your social security number No Did you dispose of any investment(s) in a qualified opportunity fund during the year? Yes If "Yes," attach Form 8949 and see its instructions for additional requirements for reporting your gain or loss. Part Short-Term Capital Gains and Losses-Generally Assets Held One Year or Less (see instructions) See instructions for how to figure the amounts to enter on the lines below. This form may be easier to complete if you round off cents to whole dollars. (d) Proceeds (sales price) (e) Cost for other basis) a) Adjustments to gain or loss from Form(s) 8949, Part I, line 2 column (g) (h) Gain or loss) Subtract column (e) from column (d) and combine the result with column (g) 5 1a Totals for all short-term transactions reported on Form 1099-B for which basis was reported to the IRS and for which you have no adjustments (see instructions). However, if you choose to report all these transactions on Form 8949, leave this line blank and go to line 1b 16 Totals for all transactions reported on Form(s) 8949 with Box A checked.. 2 Totals for all transactions reported on Form(s) 8949 with Box B checked 3 Totals for all transactions reported on Form(s) 8949 with Box C checked tormi 4 Short-term gain from Form 6252 and short-term gain or (loss) from Forms 4684, 6781, and 8824 4 5 Net short-term gain or (loss) from partnerships, S corporations, estates, and trusts from Schedule(s) K-1 ..... 6 Short-term capital loss carryover. Enter the amount, if any, from line 8 of your Capital Loss Carryover Worksheet in the instructions 6 7 Net short-term capital gain or loss). Combine lines 1a through 6 in column (h). If you have any long- term capital gains or losses, go to Part II below. Otherwise, go to Part III on the back 7 Part II Long-Term Capital Gains and Losses-Generally Assets Held More Than One Year (see instructions) See instructions for how to figure the amounts to enter on the (g) th) Gain or loss) lines below. (d) (e) Adjustments Subtract column (e) Proceeds Cost to gain or loss from from column (d) and This form may be easier to complete if you round off cents to (sales price) (or other basis) Form(s) 8949, Part II combine the result whole dollars line 2, column] with column (g) 8a Totals for all long-term transactions reported on Form 1099-B for which basis was reported to the IRS and for which you have no adjustments (see instructions). However, if you choose to report all these transactions on Form 8949, leave this line blank and go to line 8b. 8b Totals for all transactions reported on Form(s) 8949 with Box D checked 9 Totals for all transactions reported on Form(s) 8949 with Box E checked Keddensporter 10 Totals for all transactions reported on Form(s) 8949 with Box F checked. .. 11 Gain from Form 4797, Part 1; long-term gain from Forms 2439 and 6252; and long-term gain or (loss) from Forms 4684, 6781, and 8824 11 12 Net long-term gain or (oss) from partnerships, Scorporations, estates, and trusts from Schedule(s) K-1 12 13 Capital gain distributions. See the instructions. 13 14 Long-term capital loss carryover. Enter the amount, if any, from line 13 of your Capital Loss Carryover Worksheet in the instructions 14 15 Net long-term capital gain or loss). Combine lines 8a through 14 in column (h). Then go to Part III on the back. ..... 15 For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 11338H Schedule D (Form 1040 or 1040-SR) 2019 Schedule D Form 1040 or 1040-SR) 2019 Page 2 Part III Summary 16 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 or 1040-SR, line 6; or Form 1040-NR, line 14. Then go to line 17 below. If line 16 is a loss, skip lines 17 through 20 below. Then go to line 21. Also be sure to complete line 22. If line 16 is zero, skip lines 17 through 21 below and enter-O-on Form 1040 or 1040-SR, line 6; or Form 1040-NR, line 14. Then go to line 22. 17 Are lines 15 and 16 both gains? Yes. Go to line 18. No. Skip lines 18 through 21, and go to line 22. 18 If you are required to complete the 28% Rate Gain Worksheet (see instructions), enter the amount, if any, from line 7 of that worksheet 18 19 If you are required to complete the Unrecaptured Section 1250 Gain Worksheet (see instructions), enter the amount, if any, from line 18 of that worksheet. 19 20 Are lines 18 and 19 both zero or blank? Yes. Complete the Qualified Dividends and Capital Gain Tax Worksheet in the instructions for Forms 1040 and 1040-SR, line 12a (or in the instructions for Form 1040-NR, line 42). Don't complete lines 21 and 22 below. No. Complete the Schedule D Tax Worksheet in the instructions. Don't complete lines 21 and 22 below. 21 If line 16 is a loss, enter here and on Form 1040 or 1040-SR, line 6; or Form 1040-NR, line 14, the smaller of: The loss on line 16; or ($3,000), or if married filing separately, ($1,500) 21 Note: When figuring which amount is smaller, treat both amounts as positive numbers. 22 Do you have qualified dividends on Form 1040 or 1040-SR, line 3a; or Form 1040-NR, line 10b? Yes. Complete the Qualified Dividends and Capital Gain Tax Worksheet in the instructions for Forms 1040 and 1040-SR, line 12a (or in the instructions for Form 1040-NR, line 42). No. Complete the rest of Form 1040, 1040-SR, or 1040-NR. Schedule D (Form 1040 or 1040-SR) 2019 SCHEDULE E Supplemental Income and Loss OMB No. 1545-0074 (Form 1040 or 1040-SR) (From rental real estate, royalties, partnerships, S corporations, estates, trusts, REMICS, etc.) Department of the Treasury Attach to Form 1040, 1040-SR, 1040-NR, or 1041. Attachment Internal Revenue Service (99) Go to www.irs.gov/Schedule for instructions and the latest information. Sequence No. 13 Name(s) shown on return Your social security number 2019 Part I Income or Loss From Rental Real Estate and Royalties Note: If you are in the business of renting personal property, use Schedule C (see instructions). If you are an individual, report farm rental income or loss from Form 4835 on page 2, line 40. A Did you make any payments in 2019 that would require you to file Form(s) 10997 (see instructions) Yes No B If "Yes," did you or will you file required Forms 1099? Yes No 1a Physical address of each property (street, city, state, ZIP code) A B B 1b Type of Property 2 For each rental real estate property listed Fair Rental Personal Use QJV (from list below) above, report the number of fair rental and Days Days personal use days. Check the QJV box A only if you meet the requirements to file as B a qualified joint venture. See instructions. B B Type of Property: 1 Single Family Residence 3 Vacation/Short-Term Rental 5 Land 7 Self-Rental 2 Multi-Family Residence 4 Commercial 6 Royalties 8 Other (describe) Income: Properties: B 3 Rents received 3 4 Royalties received 4 Expenses: 5 Advertising 5 6 Auto and travel (see instructions) 6 7 Cleaning and maintenance 7 8 Commissions. 8 . 9 Insurance 9 10 Legal and other professional fees 10 11 Management fees 11 12 Mortgage interest paid to banks, etc. (see instructions) 12 12 13 Other interest. 13 14 14 14 Repairs. 14 15 Supplies 15 16 16 17 Utilities 17 18 Depreciation expense or depletion 18 19 Other (list) 19 20 Total expenses. Add lines 5 through 19 20 21 Subtract line 20 from line 3 (rents) and/or 4 (royalties). If result is a (oss), see instructions to find out if you must file Form 6198 21 22 Deductible rental real estate loss after limitation, if any, on Form 8582 (see instructions) 22 VO 23a Total of all amounts reported on line 3 for all rental properties 23a b Total of all amounts reported on line 4 for all royalty properties 23b c Total of all amounts reported on line 12 for all properties 23c d Total of all amounts reported on line 18 for all properties 23d e Total of all amounts reported on line 20 for all properties 23e 24 Income. Add positive amounts shown on line 21. Do not include any losses 24 25 Losses. Add royalty losses from line 21 and rental real estate losses from line 22. Enter total losses here 25 26 Total rental real estate and royalty income or (loss). Combine lines 24 and 25. Enter the result here. If Parts II, III, IV, and line 40 on page 2 do not apply to you, also enter this amount on Schedule 1 (Form 1040 or 1040-SR), line 5, or Form 1040-NR, line 18. Otherwise, include this amount in the total on line 41 on page 2 26 For Paperwork Reduction Act Notice, see the separate instructions. Cat. No. 11344L Schedule E (Form 1040 or 1040-SR) 2019 Taxes Schedule E (Form 1040 or 1040-SR) 2019 Name(s) shown on retum. Do not enter name and social security number if shown on other side. Attachment Sequence No. 13 Page 2 Your social security number Caution: The IRS compares amounts reported on your tax return with amounts shown on Schedule(s) K-1. Part II Income or Loss From Partnerships and S Corporations - Note: If you report a loss, receive a distribution, dispose of stock, or receive a loan repayment from an S corporation, you must check the box in column (e) on line 28 and attach the required basis computation. If you report a loss from an at-risk activity for which any amount is not at risk, you must check the box in column (f) on line 28 and attach Form 6198 (see instructions). 27 Are you reporting any loss not allowed in a prior year due to the at-risk or basis limitations, a prior year unallowed loss from a passive activity (if that loss was not reported on Form 8582), or unreimbursed partnership expenses? If you answered "Yes," see instructions before completing this section ... Yes No (b) Enter P for 28 (d) Employer (c) Check (e) Check if Check it (a) Name partnership: S foreign Identification basis computation any amount is for S corporation partnership number is required not at risk A B D Passive Income and Loss Nonpassive Income and Loss (g) Passive loss allowed (h) Passive income () Nonpassive loss allowed Section 179 expense (k) Nonpassive income (attach Form 8582 if required) from Schedule K-1 (see Schedule K-1) deduction from Form 4562 from Schedule K-1 A B D 29a Totals b Totals 30 Add columns (h) and (k) of line 29a. 30 31 Add columns (g), (0), and () of line 29b. 31 32 Total partnership and S corporation income or (loss). Combine lines 30 and 31 32 Part III Income or Loss From Estates and Trusts 33 (a) Name a (b) Employer identification number B Passive Income and Loss Nonpassive Income and Loss (c) Passive deduction or loss allowed (d) Passive income (e) Deduction or loss (1) Other income from (attach Form 8582 if required) from Schedule K-1 from Schedule K-1 Schedule K-1 A B 34a Totals b Totals 35 Add columns (d) and (f) of line 34a 35 36 Add columns (c) and (e) of line 34b 36 37 Total estate and trust income or (loss). Combine lines 35 and 36. 37 Part IV Income or Loss From Real Estate Mortgage Investment Conduits (REMICs) Residual Holder (c) Excess inclusion from 38 (a) Name (b) Employer identification Schedules Q, line 2c (d) Taxable income (net loss) (e) Income from number (see instructions) from Schedules o, line 1b Schedules a, line 3b 40 39 Combine columns (d) and (e) only. Enter the result here and include in the total on line 41 below 39 Part V Summary Net farm rental income or (loss) from Form 4835. Also, complete line 42 below. . . . . . 40 41 Total income or loss). Combine lines 26, 32, 37, 39, and 40. Enter the result here and on Schedule 1 (Form 1040 or 1040-SR line 5, or Form 1040-NR, line 18 41 42 Reconciliation of farming and fishing income. Enter your gross farming and fishing income reported on Form 4835, line 7; Schedule K-1 (Form 1065), box 14, code B; Schedule K-1 (Form 1120-S), box 17, code AC; and Schedule K-1 (Form 1041), box 14, code F (see instructions) 42 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, Form 1040-SR, or Form 1040-NR from all rental real estate activities in which you materially participated under the passive activity loss rules 43 Schedule E (Form 1040 or 1040-SR) 2019 OMB No. 1545-0074 SCHEDULE SE (Form 1040 or 1040-SR) Self-Employment Tax 2019 Attachment Sequence No. 17 Department of the Treasury Go to www.irs.gov/ScheduleSE for instructions and the latest information. Internal Revenue Service (99) Attach to Form 1040, 1040-SR, or 1040-NR. Name of person with self-employment income (as shown on Form 1040, 1040-SR, or 1040-NR) Social security number of person with self-employment income Before you begin: To determine if you must file Schedule SE, see the instructions. May I Use Short Schedule SE or Must I Use Long Schedule SE? Note: Use this flowchart only if you must file Schedule SE. If unsure, see Who Must File Schedule SE in the instructions. Did you receive wages or tips in 2019? No Yes Yes Yes Are you a minister, member of a religious order, or Christian Science practitioner who received IRS approval not to be taxed on eamings from these sources, but you owe self-employment tax on other earnings? 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 than $132,900? No No Are you using one of the optional methods to figure your net Yes earnings (see Instructions)? Did you receive tips subject to social security or Medicare tax Yes that you didn't report to your employer? No No No Yes Did you report any wages on Form 8919, Uncollected Social Security and Medicare Tax on Wages? Did you receive church employee income (see instructions) Yes reported on Form W-2 of $108.28 or more? No You may use Short Schedule SE below You must use Long Schedule SE on page 2 2 4 Section A-Short Schedule SE. Caution: Read above to see if you can use Short Schedule SE. 1a Net farm profit or loss) from Schedule F, line 34, and farm partnerships, Schedule K-1 (Form 1065), box 14, code A. 1a b If you received social security retirement or disability benefits, enter the amount of Conservation Reserve Program payments included on Schedule F, line 4b, or listed on Schedule K-1 (Form 1065). box 20, code AH 1b 2 Net profit or loss) from Schedule C, line 31; and Schedule K-1 (Form 1065), box 14, code A (other than farming). Ministers and members of religious orders, see instructions for types of income to report on this line. See instructions for other income to report 2 2 3 Combine lines 1a, 1b, and 2 3 Multiply line 3 by 92.35% (0.9235). If less than $400, you don't owe self-employment tax; don't file this schedule unless you have an amount on line 1b... 4 Note: If line 4 is less than $400 due to Conservation Reserve Program payments on line 1b, see instructions. 5 Self-employment tax. If the amount on line 4 is: $132,900 or less, multiply line 4 by 15.3% (0.153). Enter the result here and on Schedule 2 (Form 1040 or 1040-SR), line 4, or Form 1040-NR, line 55. . More than $132,900, multiply line 4 by 2.9% (0.029). Then, add $16,479.60 to the result. Enter the total here and on Schedule 2 (Form 1040 or 1040-SR), line 4, or Form 1040-NR, line 55 5 Deduction for one-half of self-employment tax. Multiply line 5 by 50% (0.50). Enter the result here and on Schedule 1 (Form 1040 or 1040-SR), line 14, or Form 1040-NR, line 27 6 For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 11350Z Schedule SE (Form 1040 or 1040-SR) 2019 6 A 2 4a 4b 4c 5a 5b 6 Schedule SE Form 1040 or 1040-SR) 2019 Attachment Sequence No. 17 Page 2 Name of person with self-employment income (as shown on Form 1040, 1040-SR, or 1040-NR) Social security number of person with self-employment income Section B-Long Schedule SE Part 1 Self-Employment Tax Note: If your only income subject to self-employment tax is church employee income, see instructions. Also see instructions for the definition of church employee income. If you are a minister, member of a religious order, or Christian Science practitioner and you filed Form 4361, but you had $400 or more of other net earnings from self-employment, check here and continue with Part 1a Net farm profit or loss) from Schedule F, line 34, and farm partnerships, Schedule K-1 (Form 1065), box 14, code A. Note: Skip lines 1a and 1b if you use the farm optional method (see instructions) 1a b If you received social security retirement or disability benefits, enter the amount of Conservation Reserve Program payments included on Schedule F, line 4b, or listed on Schedule K-1 (Form 1065), box 20, code AH 1b k 2 Net profit or loss) from Schedule C, line 31; and Schedule K-1 (Form 1065), box 14, code A (other than farming). Ministers and members of religious orders, see instructions for types of income to report on this line. See instructions for other income to report. Note: Skip this line if you use the nonfarm optional method (see instructions) 3 Combine lines 1a, 1b, and 2... 3 4a If line 3 is more than zero, multiply line 3 by 92.35% (0.9235). Otherwise, enter amount from line 3 Note: If line 4a is less than $400 due to Conservation Reserve Program payments on line 1b, see instructions. b If you elect one or both of the optional methods, enter the total of lines 15 and 17 here :::: c Combine lines 4a and 4b. If less than $400, stop; you don't owe self-employment tax. Exception: If less than $400 and you had church employee income, enter -O- and continue 5a Enter Enter your church employee income from Form W-2. See instructions for definition of church employee income :: b Multiply line 5a by 92.35% (0.9235). If less than $100, enter-O- Add lines 4c and 5b .....!!! Maximum amount of combined wages and self-employment earnings subject to social security tax or the 6.2% portion of the 7.65% railroad retirement (tier 1) tax for 2019.. 132.900 8a Total social security wages and tips (total of boxes 3 and 7 on Form(s) W-2) and railroad retirement tier 1) compensation. If $132,900 or more, skip lines 8b through 10, and go to line 11 Unreported tips subject to social security tax (from Form 4137, line 10) c Wages subject to social security tax (from Form 8919, line 10) d Add lines 8a, Bb, and 8c si ..... ondo Subtract line 8d from line 7. If zero or less, enter-O- here and on line 10 and go to line 11 10 Multiply the smaller of line 6 or line 9 by 12.4% (0.124). 11 Multiply line 6 by 2.9% (0.029). 12 Self-employment tax. Add lines 10 and 11. Enter here and on Schedule 2 (Form 1040 or 1040-SR), line 4, or Form 1040-NR, line 55... 12 13 Deduction for one-half of self-employment tax. Multiply line 12 by 50% (0.50). Enter the result here and on Schedule 1 (Form 1040 or 1040-SR), line 14, or Form 1040-NR, line 27 13 Part II Optional Methods To Figure Net Earnings (see instructions) Farm Optional Method. You may use this method only if (a) your gross farm income' wasn't more than $8,160, or (b) your net farm profits were less than $5,891. 14 Maximum income for optional methods 5,440 us.... 15 Enter the smaller of: two-thirds (/) of gross farm income' (not less than zero) or $5,440. Also include this amount on line 4b above Nonfarm Optional Method. You may use this method only if (a) your net nonfarm profits' were less than $5,891 and also less than 72.189% of your gross nonfarm income,' and (b) you had net earnings from self-employment of at least $400 in 2 of the prior 3 years. Caution: You may use this method no more than five times. 16 Subtract line 15 from line 14. .. 17 Enter the smaller of: two-thirds (/) of gross nonfarm income not less than zero) or the amount on line 16. Also include this amount on line 4b above 6 7 7 8 b 8b 8c 8d 9 9 10 11 14 15 16 17 From Sch. F, line 9, and Sch. K-1 (Form 1065), box 14, code B. 2 From Sch. F. line 34, and Sch. K-1 (Form 1065), box 14, code A-minus the amount you would have entered on line 1b had you not used the optional method. From Sch. C, line 31; and Sch. K-1 (Form 1065), box 14, code A. * From Sch. C, line 7; and Sch. K-1 (Form 1065), box 14, code C. Schedule SE (Form 1040 or 1040-SR) 2019 OMB No. 1545-0172 Fom 4562 Depreciation and Amortization (Including Information on Listed Property) Attach to your tax return. Go to www.irs.gov/Form4562 for instructions and the latest information. Business or activity to which this form relates 2019 Department of the Treasury Internal Revenue Service 99 Name(s) shown on return Attachment Sequence No. 179 Identifying number Parti Election To Expense Certain Property Under Section 179 Note: If you have any listed property, complete Part V before you complete Part I. 1 Maximum amount (see instructions) 2 Total cost of section 179 property placed in service (see instructions) 3 Threshold cost of section 179 property before reduction in limitation (see instructions) 4 Reduction in limitation. Subtract line 3 from line 2. If zero or less, enter-O- 5 Dollar limitation for tax year. Subtract line 4 from line 1. If zero or less, enter -O-. If married filing separately, see instructions... 6 (a) Description of property (b) Cost (business use only! (c) Elected cost 1 2 3 4 5 8 9 10 11 12 14 15 16 service 7 Listed property. Enter the amount from line 29 7 8 Total elected cost of section 179 property. Add amounts in column (c), lines 6 and 7 9 Tentative deduction. Enter the smaller of line 5 or line 8....... 10 Carryover of disallowed deduction from line 13 of your 2018 Form 4562 11 Business income limitation. Enter the smaller of business income (not less than zero) or line 5. See instructions 12 Section 179 expense deduction. Add lines 9 and 10, but don't enter more than line 11.. 13 Carryover of disallowed deduction to 2020. Add lines 9 and 10, less line 12 13 Note: Don't use Part II or Part III below for listed property. Instead, use Part V. Part II Special Depreciation Allowance and Other Depreciation (Don't include listed property. See instructions.) 14 Special depreciation allowance for qualified property (other than listed property) placed in service during the tax year. See instructions.... 15 Property subject to section 168(1)(1) election 16 Other depreciation (including ACRS) Part III MACRS Depreciation (Don't include listed property. See instructions.) Section A 17 MACRS deductions for assets placed in service in tax years beginning before 2019 17 18 If you are electing to group any assets placed in service during the tax year into one or more general asset accounts, check here Section B-Assets Placed in Service During 2019 Tax Year Using the General Depreciation System b) Month and year (c) Basis for depreciation (a) Classification of property placed in (business/investment use (d) Recovery le) Convention (1) Method (g) Depreciation deduction only-see instructions) period 19a 3-year property b 5-year property C 7-year property d 10-year property e 15-year property f 20-year property g 25-year property 25 yrs. S/L h Residential rental 275 yrs. MM S/L property 27.5 yrs. MM S/L i Nonresidential real 39 yrs. MM S/L property MM S/L Section C-Assets Placed in Service During 2019 Tax Year Using the Alternative Depreciation System 20a Class life S/L b 12-year S/L c 30-year 30 yrs MM S/L d 40-year 40 yrs. MM S/L Part IV Summary (See instructions.) 21 Listed property. Enter amount from line 28 21 22 Total. Add amounts from line 12, lines 14 through 17, lines 19 and 20 in column (g), and line 21. Enter here and on the appropriate lines of your return. Partnerships and corporations-see instructions 22 23 For assets shown above and placed in service during the current year, enter the portion of the basis attributable to section 263A costs 23 For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 12906N Form 4562 2019) 12 yrs. Recovery 25 Is Form 4562 (2019) Page 2 Part V Listed Property (Include automobiles, certain other vehicles, certain aircraft, and property used for entertainment, recreation, or amusement.) Note: For any vehicle for which you are using the standard mileage rate or deducting lease expense, complete only 24a, 24b, columns (a) through (c) of Section A, all of Section B, and Section C if applicable. Section A-Depreciation and Other Information (Caution: See the instructions for limits for passenger automobiles.) 24a Do you have evidence to support the business/investment use claimed? ? Yes No No 24b If "Yes," is the evidence written? Yes No (a) (b) (c) (e) (d) (0) (g) (h) Type of property list Date placed investment use Cost or other basis businessinvestment Basis for depreciation 00 Method Depreciation Elected section 179 vehicles first) in service period percentage Convention cost deduction use only 25 Special depreciation allowance for qualified listed property placed in service during the tax year and used more than 50% in a qualified business use. See instructions 26 Property used more than 50% in a qualified business use: % % % 27 Property used 50% or less in a qualified business use: % S/L- 2 % S/L- % S/L- 28 Add amounts in column (h), lines 25 through 27. Enter here and on line 21, page 1 28 29 Add amounts in column (0), line 26. Enter here and on line 7, page 1 29 Section B-Information on Use of Vehicles Complete this section for vehicles used by a sole proprietor, partner, or other more than 5% owner," or related person. If you provided vehicles to your employees, first answer the questions in Section to see if you meet an exception to completing this section for those vehicles. (a) (d) (e) 30 Total business/investment miles driven during Vehicle 1 Vehicle 3 Vehicle 4 Vehicle 5 Vehicle 6 the year (don't include commuting miles) 31 Total commuting miles driven during the year 32 Total other personal (noncommuting) miles driven 33 Total miles driven during the year. Add lines 30 through 32 34 Was the vehicle available for personal Yes No Yes No Yes No Yes No Yes No Yes No use during off-duty hours? 35 Was the vehicle used primarily by a more than 5% owner or related person? Section C-Questions for Employers Who Provide Vehicles for use by Their Employees Answer these questions to determine if you meet an exception to completing Section B for vehicles used by employees who aren't more than 5% owners or related persons. See instructions. 37 Do you maintain a written policy statement that prohibits all personal use of vehicles, including commuting, by Yes No your employees? ..:.:.:.:.:.:.:.:.:.:.:.: 38 Do you maintain a written policy statement that prohibits personal use of vehicles, except commuting, by your D employees? See the instructions for vehicles used by corporate officers, directors, or 1% or more owners 39 Do you treat all use of vehicles by employees as personal use? 40 Do you provide more than five vehicles to your employees, obtain information from your employees about the use of the vehicles, and retain the information received? 41 Do you meet the requirements concerning qualified automobile demonstration use? See instructions. . Note: If your answer to 37, 38, 39, 40, or 41 is "Yes," don't complete Section B for the covered vehicles. Part VI Amortization (a) (b) (c) (d) (1) Date amortization Description of costs Amortizable amount Code section begins period or Amortization for this year percentage 42 Amortization of costs that begins during your 2019 tax year (see instructions): (b) Vehicle 2 E. (e) Amortization 43 Amortization of costs that began before your 2019 tax year 44 Total. Add amounts in column (f). See the instructions for where to report 43 44 Form 4562 (2019) OMB No. 1545-0074 8863 Form Education Credits (American Opportunity and Lifetime Learning Credits) Attach to Form 1040 or 1040-SR. Go to www.irs.gov/Form8863 for instructions and the latest information. 2019 Department of the Treasury Internal Revenue Service (99) Name(s) shown on return Attachment Sequence No. 50 Your social security number A Complete a separate Part III on page 2 for each student for whom you're claiming either credit before you complete Parts I and II. CAUTION 1 3 4 6 } 6 7 7 8 8 Part 1 Refundable American Opportunity Credit 1 After completing Part III for each student, enter the total of all amounts from all Parts III, line 30 2 Enter