• 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.

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:

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

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:

   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.

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 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